6509.11f,30
Page 1 of 3
FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
Region 1 Supplement No. 6509.11f-92-4
Effective April 29, 1992
POSTING NOTICE: Supplements to this title are numbered consecutively by title and calendar
year. 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 Title was
supplement 6509.11F-92-3 to Chapter 20.
Page Code
Superseded Sheets)
38.12 thru 38.2
2
-
Supplements Covered
3,
6/87
Document Name
6509.11f,30
(Number of Pages)
-
3
Digest:
38.2 - The new text implements the new rates charged for Aircraft activity in the Region as of
October 1, 1991.
DAVID F. JOLLY
Regional Forester
R-1 SUPPLEMENT 6509.11f
EFFECTIVE 04/29/92
6509.11f,30
Page 2 of 3
FSH 6509.11.f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
R-1 SUPPLEMENT 6509.11f-92-4
EFFECTIVE 04/29/92
CHAPTER 30 - EQUIPMENT RENTAL SERVICE
38.11 - Financial Estimate. For each ongoing WCF activity the WCF Financial Manager will
develop projected financial estimates and related rates for the upcoming fiscal year. These
estimates will be based on projections provided by forest budget officers in conjunction with
their mid-year review of ongoing WCF activities on their unit. This review of current year
budgets plus projected budgets for the coming fiscal year is due in the RO by May 15.
The WCF Financial Manager will review proposed changes, develop revised budgets, recalculate
rates and provide a revised budget & rate package as needed.
38.12 - Rental Rate Development. - Rental rates for fleet equipment will be compiled by the
WCF Financial Manager based on statistical data contained in the EMIS data base, program and
financial projections from each unit and technical input and review by the Regional Fleet
Manager. Use Rates will be developed for each unit operating WCF fleet equipment. Fixed
Onwership Rates, will be determined by developing a "Regional Ownerhsip Cost" is a fixed cost
that will include depreciation, replacement factor and RO, Program Management and Overhead.
Forest Program Management and Overhead costs will then be added to arrive at each unit FOR
charge for the year.
Current equipment rental rates will be reflected on the EMIS-38 report which is provided to each
unit on a monthly basis. These rates are input into the automated system by RO Administration
based on Rate Computation Spreadsheets approved by the WCF Financial Manager.
R-1 SUPPLEMENT 6509.11f
EFFECTIVE 04/29/92
6509.11f,30
Page 3 of 3
38.2 - Aircraft Operations. - Aircraft Rental Rates are developed annually by the WCF financial
manager based budget projections and statistical data developed by Aviation and Fire
Management.
Current aircraft rental rates will be reflected on the EMIS-38 report for Unit 52. These rates are
input into the automated system by RO Administration based on rate computations approved by
the WCF Financial Manager. The following rates have been approved for FY92:
Beech Barons
Cessna
DC - 3TP
Hourly Rate
$250
120
450
Monthly Rate
$ 3,560
1,710
17,505