6509.11k,56.3-57
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FOREST SERVICE HANDBOOK
Denver, CO
FSH 6509.11k - SERVICEWIDE FINANCE AND ACCOUNTING HANDBOOK
R2 Supplement No. 6509.11k-92-1
Effective August 5, 1992
POSTING NOTICE. Supplements to this title are numbered consecutively. Post by
document name. Remove entire document and replace with this supplement.
Retain this transmittal as the first page of this document. The last supplement to
this Handbook was Supplement 6509.11k-91-1 to Chapter 50.
Document Name
6509.11k,56.3-57
Superseded New
(Number of Pages)
1
2
Digest:
Adds requirements for submission of WCF monthly use through the EMIS system
to correct financial statements, and reissues current direction in chapter regarding
Transfer of Expenditures with no change.
TOM L. THOMPSON
Acting Regional Forester
R2 SUPPLEMENT 6509.11k-92-1
EFFECTIVE 8/1/92
6509.11k,56.3-57
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SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
57.11 - Report Dates. In order to create accurate and meaningful financial
statements year round in Region 2, each unit's WCF equipment use obligations
shall be entered with each monthly obligation report. The best way to obligate WCF
equpiment use is to enter it into the automated WCF Data Entry program monthly.
The reasons for this procedure are twofold:
1. While the WCF financial statements are created only quarterly, other
financial statements the Agency depends on are created monthly. If the adjustment
from WCF funds to benefiting project funds is done only quarterly, Central
Accounting System (CAS) data is misstated a significant percent of the time.
2. On occasion the quarterly use data has not been entered due to a variety of
reasons. When this happens, not only are the WCF statements misstated and
almost unusable, but the CAS is materially misstated. If the unit missed one
month due to either human or machine error, the effect is greatly reduced.
57.3 - Intra-Regional and Inter-Regional Transfer of Expenditures.
4. When expenses are to be transferred to another Unit involving travel
only, use the direct NFC override procedure regardless of the amount involved. In
lieu of preparing a Form 6500-46, Authorization for In-Service Expenditures, the
issuing Unit shall provide the performing Unit the override symbols and
management code(s) with a request to use the direct override procedure. Normally,
this exchange of information is part of the correspondence confirming the detail or
assignment. The performing unit shall promptly forward the paying unit a copy of
the travel voucher.
Continue to use the Form 6500-46/TS11 process in situations involving payroll that
cannot be overridden or other non-override procedures. In the Regional Office, with
or without Form 6500-46, the authorizing Sub-Units must estimate and keep track
of financial commitments for obligating purposes.
There is a high cost to using the FS 6500-46/TS11 process due to accounting
complications. To reduce the number of ISAs issued each year, Regional policy is to
issue ISA's only when the amount exceeds $1,000.