34.1--1
WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
34 – FLEET EQUIPMENT AND AIRCRAFT OPERATIONS 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 utilization 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 benefiting activities such as FFF, Cooperative Other, and reimbursables. 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 – *
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WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
Basic Steps:
1. Plan for all equipment use.
2. Establish management code(s) for accounting for equipment use.
3. Charge units of actual use to management codes based on planned cost.
4. Adjust planned costs on equipment use throughout the year as necessary to respond to
program changes.
It is mandatory to process all data quarterly. The data which is not possible to process will be
obligated at the end of each quarter (12/31, 3/31, 6/30, and 9/30). All WCF data processed for
the quarter will show up in the system as paid obligations on other appropriations.
Units will need to cut off soon enough before the end of month in order to process all WCF data
to the Fort Collins Computer Center (FCCC) files by the first work day of the next month. All
WCF data will be Forest-level entry, including 6500-60 Fleet Equipment and Aircraft Operation
Record, 6500-61 Fleet Equipment and Aircraft (Accountability and Data Record), 6500-61a
WCF Property (Accountability and Data Record), and 6500-62 Fleet and Aircraft Fixed
Ownership Rate Budget.
Each Unit or subunit will collect odometer or hour meter readings from the vehicles at the end of
a reporting period. Units will need to document such action.
* – FSH 9/89 R-6 SUPP 19 – *
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WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
To assure that all vehicles are being accounted for, we suggest that each subunit maintain an upto-date inventory listing of all vehicles which can be readily obtained by accessing the WCF
master file using the System 2000 (S2K) software program. Your fleet management personnel
have been trained to accomplish this during past workshops. Both mileage and accounting data
will be made available to the data entry individual at the determined transmission time. The
information will be entered into the Data General via a program that contains self-explanatory
prompts – initially, vehicle number, odometer reading, management code, and units of use or
percentage of use to be charged to that code. For subsequent transmissions, only additional or
changed data needs to be entered; that is, new vehicles, current odometer readings, different
financing charges, and so forth. After all data has been entered, and prior to each transmission,
create a printout of the data for approval by the Subunit’s or Unit’s business management head.
Maintain this copy in the files for management review purposes.
Even though cost data will not be available for project, leased, and GSA equipment, Form 650061, Fleet Equipment and Aircraft (Accountability and Data Record), will continue to be prepared
for these ownership types held over 60 days for purposes of reporting on the automated SF-82,
Agency Report of Motor Vehicle Data. Units will not have to report mileage into the Equipment
Management Information System (EMIS) for project, contract/lease, and GSA vehicles.
EXHIBIT 1
Vehicle No.
Class
Region
VEHICLE USE DATA – FIRE & SPECIAL CIRCUMSTANCES
Date
Units of Use
Management
Code
Remarks
* – FSH 9/89 R-6 SUPP 19 – *
Unit
34.1--4
WORKING CAPITAL FUND ACCOUNTING OPERI'V71ONS HANDBOOK
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Correcting EMIS or Reports. EMIS reports are produced monthly or quarterly at NFC.
EMIS-31, FOR Use and/or Depreciation Errors, is a monthly report indicating no use reported,
no rate, or when the default management code is used (see Exhibit 2.) EMIS-31 also shows
when the year-to-date total use charged does not equal the year-to-date mileage indicated on the
odometer. When the occurs, beginning odometer, current odometer, and current year’s total use
will be printed. Units will document this report showing corrective action taken on each vehicle
listed each month. Following is an explanation of EMIS-31 errors related to equipment use:
a. No Use Reported. An Operation Record was not processed that month for a particular
vehicle. If a “no use” (zero miles or hours) Operation Record is processed, an “X” will not
appear in this column for a particular vehicle. An “X” will appear only when no Operation
Record was processed.
Action by Unit. Check data entry reject lists to determine if Operation Record rejected at
FCCC or NFC for any reason. If the document did reject, correct and resubmit next month. If
the document did not reject, then it was not submitted that month. Locate the missing Operation
Record and submit next month. Document action on EMIS-31 report.
b. No Rate. An “X” will appear in this column if an Equipment Faster contains a class code
not valid as a Region 6 class or if it contains a valid class that has no rate. Rates are only
computed and entered into the system for valid classes. When an “X” appears in this column and
the vehicle ownership type is “1” (WCF) and an Operation Record is processed, the system will
automatically charge the default use rate for the number of miles (or hours) processed. An AD742, Accounting Adjustment, must be prepared to adjust the difference between what was
actually charged at the default rate for the class. The adjustment will be between project and
WCF Use income. Coordinate any adjustment of this type with Fiscal-WCF.
Action By Unit. Determine whether the vehicle class code needs to be corrected or if the
vehicle Equipment Master should exist at all. Most vehicles with a “no rate” error on EMIS-31
are set up with a class that used to be valid as a WCF class but has since been discontinued (that
is, returned to project). If a vehicle has been “returned to project” but still shows on EMIS-31 as
ownership type “1” (WCF), the Current Status of the vehicle (as a WCF vehicle) must be
changed to “8”.
c. Default M/C Used. An Operation Record was processed with a management code that is
not valid or, your Unit. The system: automatically charges M/C 879998 (Use and FOR
Suspense). The account will be cleared monthly by Unit B&F personnel.
Action by Unit. Prepare form AD-742 to charge project and credit M/C 879998 for the
amount charged. This is an 81-E adjustment using the top of AD-742.
* – FSH 9/89 R-6 SUPP 19 – *
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