32.21
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
*- 32 – FIXED OWNERSHIP RATES
32.2 – Instructions for Preparing Form FS-6500-62, Fleet and Aircraft Fixed
Ownership Rate Budget
32.21 – Establishing United Fixed Ownership Rate Budget
Preparation of
ensuing fiscal year is
due date stated in the
instructions letter or
Form FS-6500-62. The initial FOR budget data for the
to be transmitted to Fort Collins Computer Center by the
RO Fiscal and Public Safety, yearend closing
separate communication. (Generally will be October 15).
For new vehicles received in the Region, begin FOR the month following the
month in which the vehicle is actually received. For new vehicles that need
major modifications (such as a utility body), begin FOR the month follo wing the
month in which the modification is complete.
An FOR budget is considered established for a vehicle when at least 1 month of
programmed FOR has successfully entered the system. A vehicle for which FOR
has been established will appear on both EMIS-33, Remaining FOR, and EMIS-39,
equipment Master. When 1 month has been established (whether paid or not), any
subsequent changes to unpaid FOR must be accomplished using action code 2. FOR
cannot be established unless a vehicle’s current status is 2.
Any vehicle that is newly assigned to a Unit must have FOR established on that
Unit, even though FOR had previously been programmed on the prior Unit.
(Unpaid FOR on the prior Unit will be dropped automatically upon transfer of
the vehicle.) The FOR charges must not be broken. The gaining Unit must pick
up FOR charges where the losing Unit left off.
*-FSH 9/89 R-6 SUPP 19-*
32.23--1
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
*- Any Unit contemplating the possible transfer of a vehicle to another Unit
should review the status of the unpaid FOR on that vehicle before it is
transferred. There is a good chance there will be time to process any
overlooked FOR charges before the vehicle is actually transferred. This review
action can prevent another Unit from having to prepare an accounting adjustment
after the vehicle is reassigned. However, there will be times when an
adjustment is unavoidable.
All WCF vehicles, except holdovers for a second year, must have FOR programmed
through September of the fiscal year. For second year holdovers, Units will
program FOR as many months as the vehicles are expected to be utilized.
WCF vehicles on hand which are not going to be replaced are not to be assessed
any FOR charges. If the Forest decides later to replace vehicle, project funds
will need to cover cost. Forest will need to identify and establish a special
record in their historical file for the vehicle placed in this status to avoid
any future misunderstanding. Mileage or hourly use rates will still be
effective on vehicles placed in this category not to be replaced.
32.23 – Changing Existing Fixed Ownership Rate Budget
1. Completing changes for FOR Budget. More than one FOR change may be
submitted during the same month for one vehicle as long as the Julian dates are
different for each change. The computer will process the changes in Julian
date order if action codes are the same. If both an action 1 and action 2 are
submitted in the same month for the same vehicle, the action 1 will be
processed first, regardless of Julian date. EMIS Report No. 31, FOR, Use
and/or Depreciation Errors, will be used by Units monthly and adjustments for
unpaid FOR charges will be made on FS-6500-62 to process FOR that is due on the
next month’s schedule. Adjustments must be made currently and documented on
the report in the space provided since the report is not cumulative. FOR
charges that are paid cannot be adjusted on form FS-6500-62. If paid FOR needs
adjusting, form AD-742 must be prepared. EMIS Report No. 31 will become a part
of Fiscal Review on Units to determine if adequate controls are established and
all necessary follow-up and action is taken on all unprocessed FOR and
equipment use.
An “O” can be used as an FOR element to delete any FOR element previously
established. The document will reject if you attempt to alter a prior month’s
FOR element. A reject will also occur if a management code is duplicated for
any one vehicle.
The system can only charge FOR to the Unit whose number is stored in the key
data of the Equipment Master at the time the FOR is run (end of month).
EMIS Report No. 39 is a microfiche report distributed monthly. It shows the
status of every Equipment Master on a given Unit including programmed FOR. By
reviewing a current edition of this report, one can immediately determine what,
if any, changes to the FOR budget are called for (see Exhibit 1.) To make a
proper FOR budget change, it is mandatory that one know what data is currently
in the budget (master). -*
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32.23--2
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
*- If a vehicle’s class is changed, no action is necessary to adjust the FOR
since the system automatically charges the rate applicable to the current class
set up in the Equipment Master. This assumes that the FOR master has been
established for the proper months.
2. Default FOR. A default rate has been established in the rate table in
the RO that reflects an average Regional rate for all charges in the Region.
If a vehicle master file contains an equipment class that is not valid with the
Region’s rate table and an FOR Master is established for the vehicle, the
system will automatically charge the default rate to the established management
code in the FOR Master. A correction to the vehicle class code in the
Equipment Master should be made immediately to correct future FOR charges. An
accounting adjustment (AD-742) must also be prepared to correct over (or under)
charge. If the Forest management code has been undercharged, charge that
management code and credit WCF FOR income account for the amount of the
undercharge. If the Forest management code has been overcharged, credit the
expense management code and debit the WCF income amount account (that is, use
CR on both the upper and lower portion of AD-742.)
3. Data Entry Printouts – The following data entry printouts are run at Fork
Collins Computer Center and the National Finance Center:
1. Duplicate Input Record List - This is a report showing FOR documents that
rejected at FCCC due to another FOR document being submitted during the same
month and having identical key data and Julian date. No identification number
or title appears at the top of the printout.
2. Document Type 2 Proof List – FEWCF 202. This is a reject list from FCCC.
All documents appearing on this list must be resubmitted. If another Unit’s
vehicle appears on your list, send that Unit a photocopy of that portion of the
reject list.
3. Document Type 2 Proof List – FEWCF 102. This is a list of FOR documents
from FCCC that passed all edits at FCCC. All documents on this list tha t have
not rejected at NFC (see item d. below) have been processed by the system and
have updated the Equipment Master accordingly.
4. Document Type 2 Reject List – FEWCF 302. This data entry printout is a
product of NFC, the final editing location before a document is actually
processed into the EMIS. This is a reject list from NFC showing all FOR
documents that did not pass edits at NFC. All documents listed must be
resubmitted. If another Unit’s vehicle appears on your list, send that Unit a
photocopy of that portion of the reject list.
These printouts will be utilized monthly in conjunction with EMIS-31 to
determine which documents must be resubmitted in the next month. If you do not
receive all three reject lists each month, your FOR document submissi ons passed
the edits related to the missing reject list(s). Retain all printouts for at
least 1 year.
*-FSH 9/89 R-6 SUPP 19-*
32.23--3
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
4. EMIS Reports. EMIS reports are produced monthly or quarterly at NFC.
Three EMIS reports are helpful in determining the paid and unpaid status of
your FOR budget as well as what corrective action is necessary.
1. EMIS-31, FOR use and/or Depreciation Errors. This is monthly report that
shows which vehicles had no FOR programmed (budgeted) that month. It also
shows if no rate exists in the system or a particular class of vehicle. In
Region 6, since all vehicle classes have an FOR rate, this column, an invalid
class (for Region 6) has been set up in the Equipment Master. This report will
also tell you if default management code 879998 was charged with that month’s
FOR charge due to the budgeted management code being invalid for the Unit. The
Unit Transaction Register for subunit 00 will show a charge under management
code 879998 for vehicles having an “X” in the “Default M/C Used” column of
EMIS-31. An accounting adjustment is necessary for each default charge. This
report must be documented each month indicating action taken for each vehicle
appearing. The report is not cumulative.
2. EMIS-33, Remaining FOR By Equipment No. and M/C. If an FOR master has
been established (that is at least 1 month budgeted) for a vehicle, that
vehicle number will appear on this report. The report shows all months of
remaining (unpaid) FOR all vehicles that have had an FOR master established.
If a vehicle does not appear on this report, an FOR master has not yet been
established and needs to be. If a vehicle appears on this report but no dollar
amounts show under the month columns, at least one prior month has b een
programmed and no future months programmed. In this case, an FOR change is
necessary to program the proper missed FOR charges (assuming the vehicle is
still in service).
3. EMIS-39, Equipment Master (Microfiche Only). This is a monthly report
showing data currently updated in each vehicle’s Equipment Master. The FOR
budget is part of this data. When an FOR master is established for a vehicle,
the management code and appropriate FOR elements will appear in the FOR data
portion of the Equipment Master. These elements and management codes will
remain throughout the fiscal year unless changed or deleted using action code 2
or 3, respectively. The system does not drop FOR elements after a month’s FOR
has been paid. Because of this, the Equipment Master is a convenient source to
determine the status of the FOR master for past and future months. Unpaid FOR
elements set up in the FOR master will change to zeros if the status of a
vehicle is changed to 5, 6, 7, or 8.
5. Data Entry Error Messages.
described in Chapter 90.
Error messages for all document types are
*-FSH 9/89 R-6 SUPP 19-*
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34.1--1
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
34 – FLEET EQUIPMENT AND AIRCRAFT OPERATION REPORTING
34.1 – Reporting WCF Fleet Equipment and WCF Aircraft Use. These instructions
supplement parent text material and establish procedures for reporting
equipment use electronically.
The new Working Capital Fund (WCF) process method will:
1. Retain the dual rate system (fixed ownership rate FOR and Use);
2. Eliminate the tear sheet (Form 6500-60);
3. Require input of actual equipment use payment data at least quarterly
with monthly transmission optional at the Forest level using the Data General;
4. Charge out equipment on an actual units-of-use basis in accordance with
annual budget plans; and
5. Discontinue the gathering of utilizations data and fuel on a daily basis.
Equipment use will be charged on an actual units-of use basis. The data will
be transmitted at least quarterly for payment purposes, but Units will have the
option of inputting on a monthly basis. Whatever frequency used, the reporting
period will coincide with the end of a calendar month, thus eliminating the
present 10-day use estimate. If a Unit elects to transmit data quarterly, they
must recognize that no obligations of program funds will appear on project
managers statements for the interim months. When Fighting Forest Fires (FFF)
charges are involved on trespass fires, you need to consider monthly
transmittal for billing purposes. Also, it may be difficult to recapture 3
months of activity, especially if it includes some use that must be charged to
benefitting activities such as FFF, Cooperative Other, and reimbursable. These
charges must be done on an actually incurred basis. Each vehicle should
contain a record book of some kind so that this type of mileage can be recorded
at the time of occurrence. See Exhibit I on data required for record.
Units will be held responsible to charge usage in the manner they feel will
most accurately reflect the fund responsibility, as long as it is consistent
with general financing principles. Establish management codes that represent
predetermined funding, with ratios based on annual work plan summaries; or
assign appropriation responsibility on an actually incurred basis. Units will
need to check historical data on equipment use to determine reasonableness.
Equipment use will be planned in accordance with established work planning
procedures and will be accounted for based on actual units of use and planned
costs.
*-FSH 9/89 R-6 SUPP 19-*