6509.11f_60
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FOREST SERVICE HANDBOOK
Denver, CO
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R2 Supplement No. 6509.11f-94-7
Effective June 30, 1994
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 6509.11f-94-6 to Chapter 50.
Page Code
Superseded (Sheets)
61.13
68.12--1 through 68.12--2
1
1
Supplements Covered
R2 Supplement No. 11, 02/87
R2 Supplement No. 9, 09/86
Document Name
Superseded New
(Number of Pages)
6509.11f,60
Digest:
Updates chapter to electronic format and changes rates.
ELIZABETH ESTILL
Regional Forester
-
3
R2 SUPPLEMENT 6509.11f-94-7
FFECTIVE 6/30/94
6509.11f_60
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FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R2 SUPPLEMENT 6509.11f-94-7
EFFECTIVE 6/30/94
CHAPTER 60 - NURSERY SERVICE
61 - ACCOUNTING.
61.1 - Recording Nursery Accounting Entries.
61.13 - Recording Sales of Nursery Goods and Services and Adjusting Inventory for
Cost of Goods Sold. Trees that are lifted, packed and ready for delivery at the end
of the fiscal year shall be considered as accounts receivable. The accounts
receivable amounts are supported by purchase orders from the ordering Forests
which are on hand. The trees could be delivered at any time. These trees are to be
reported as sold on the fourth quarter Book Inventory Report, and shall be written
out of the inventory account. The physical inventory shall show the trees as a
separate item as "In storage pending delivery. Not on Book Inventory." Container
trees shall be treated in the same manner.
68 - FINANCIAL MANAGEMENT.
68.1 - Nursery Services.
68.11 - Financial Estimate. The Nebraska National Forest shall prepare Financial
Estimates, Form FS-6500-30, for the Bessey Nursery in the formats outlined in the
parent text.
Sufficient supporting detail for the budgeted expenditures must be furnished to the
WCF Financial Manager to enable a budget review. This supporting detail shall be
on Form 1900-4.
Form 1900-4, Project Work Plan, shall be prepared by the nursery. The total of the
1900-4's must equal the account totals of direct and indirect expenses budgeted on
the Financial Estimate, form FS-6500-30.
In developing the estimate for indirect expense, the nursery shall include the
General Administration Expenses (636) and Program Management (624) to be
charged to the nursery by the Regional Office and Supervisor's Office. Enter the
estimated expenditures as separate charges to Account 636, General
Administration Expenses and Account 624, Program Management.
68.12 - Inventory Distribution and Price Development. FY94 tree stock prices
effective October 1, 1994 for Region 2 are as follows:
Bessey Nursery
1-0 Conifer
2-0 Conifer
Price Per M
FOB Destination 1/
$170
$176
R2 SUPPLEMENT 6509.11f-94-7
FFECTIVE 6/30/94
3-0 Conifer
Cottonwood
1-0 Shrubs & Other Hardwoods
2-0 Shrubs & Other Hardwoods
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$186
$227
$176
$197
1/ Trees shall not be delivered by the nursery to planting sites not accessible to the
nursery semi-trailer. If Forests pick up their trees at the nursery, there will be no
reduction in the selling price.
Any Forest ordering trees but later refusing delivery shall be billed for the value of
such trees destroyed, plus the cost of destruction. If a Forest requests delivery of
trees but returns all or part of the shipment for later delivery, there shall be an
additional charge for the second delivery and the extra storage required.
Storage of trees in nursery coolers beyond the usual date of delivery will be charged
at $100.00 per month per cooler used.
If fall listed trees are held over for spring delivery, the price in effect at the time of
the original order shall be paid, plus a charge for overwinter storage and extra
handling. Loss of trees due to overwinter storage is the responsibility of the
ordering Forest.
Delivery orders, on Form AD-838, are to be sent to the nursery by December 1 of
each year, or as soon as the fall nursery inventory is received. No shipments will be
made without a delivery order.
Extra services requested, such as a double grading, extra handling of trees, storage
and handling of contract grown trees, small lot deliveries, for example, will be
charged for at an appropriate rate to recover the costs incurred.
Ordering units shall reimburse the Working Capital Fund for the number of
seedlings (1) requested sown, (2) reported in the most recent physical inventory
preceding lifting, or (3) actual count lifted, packed and available for shipment,
whichever is the least. For example:
1. Ordered sown 1,000 M, inventory 950 M, lifted and packed 895 M. The
ordering unit must pay for 895 M seedlings.
2. Ordered sown 1,000 M, inventory 850 M, listed and packed 927 M. The
ordering unit must pay for 850 M seedlings, and has the option to purchase any of
the 77 M surplus seedlings at the published price.
3. Ordered sown 1,000 M, inventory 1,010 M, lifted and packed 1005 M. The
ordering unit must pay for 1,000 M, and has the option to purchase any of the 5 M
surplus seedlings.