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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
Amendment No.: 6509.11g-2010-1
Effective Date: April 22, 2010
Duration: This amendment is effective until superseded or removed.
Approved: KARREN ALEXANDER
for DONNA M. CARMICAL
Chief Financial Officer (CFO)
Date Approved: 03/31/2010
Posting Instructions: Amendments are numbered consecutively by handbook number and
calendar year. Post by document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 6509.11g-2009-4 to 6509.11g_20.
New Document
6509.11g_zero_code
25 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
6509.11g, 0 Code
(Amendment 6509.11g-94-2, 09/14/1994)
6509.11g, 0 Code Contents
(Amendment 6509.11g-94-1, 09/14/1994)
12 Pages
Digest:
Zero Code - Revises the entire chapter with updated direction and responsibilities for
organization changes.
2 Pages
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
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Table of Contents
01 - AUTHORITY ............................................................................................................ 3
02 - OBJECTIVES .......................................................................................................... 3
03 - POLICY .................................................................................................................... 3
04 - RESPONSIBILITY ................................................................................................... 3
04.1 - Washington Office............................................................................................................ 3
04.11 - Chief Financial Officer ............................................................................................... 3
04.11a - Director of Financial Systems ................................................................................... 3
04.11b - Director of Financial Policy and Standards .................................................................. 4
04.12 - Deputy Chiefs ............................................................................................................. 5
04.12a - Albuquerque Service Center, Director of Budget and Finance ................................ 5
04.12b - Director of Strategic Planning, Budget & Accountability ........................................ 5
04.12c - Staff Directors ........................................................................................................... 6
04.2 - Regions, Stations, Area, and International Institute of Tropical Forestry ........................ 6
04.3 - National Forests ................................................................................................................ 6
04.4 - All Employees .................................................................................................................. 7
05 - DEFINITIONS .......................................................................................................... 7
06 - GENERAL RULES FOR APPROPRIATION USE ................................................. 12
07 - CODING STRUCTURE AND INTEGRATION WITH WORK PLANNING ............. 14
07.1 - Coding Structure ............................................................................................................. 14
07.2 - Integration With Work Planning .................................................................................... 15
08 - FINANCIAL CONTROLS ....................................................................................... 15
09 - EXHIBITS .............................................................................................................. 18
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
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The purpose of this handbook is to consolidate appropriation use guidance and instructions.
Users should be aware of supplemental direction issued elsewhere, such as the Annual Program
Direction which is based on the Annual Appropriation Acts and the Forest Service Budget
Justification.
01 - AUTHORITY
Authorities pertaining to each chapter are set forth in the respective chapter.
02 - OBJECTIVES
1. To provide detailed descriptions of Forest Service appropriations and funds, including
limitations, and intended uses.
2. To provide direction to managers for proper obligation and expenditure of
appropriations and funds and to comply with applicable laws, rules, and regulations.
03 - POLICY
1. Follow the applicable laws, legal decisions, rulings of the Comptroller General, and
agency direction in the obligation and expenditure of appropriations and funds.
2. Charge expenditures only to the appropriation available for the purpose of the
expense.
3. Authorize obligations and/or make payments from an appropriation only within the
amounts available or that are provided by law.
04 - RESPONSIBILITY
See FSM 6504 and FSM 6510.4.
04.1 - Washington Office
04.11 - Chief Financial Officer
It is the responsibility of the Chief Financial Officer (CFO) to ensure the quality and integrity of
the financial data in the agency’s core financial system, Foundation Financial Information
System (FFIS), and its subsidiary systems.
04.11a - Director of Financial Systems
In addition to the responsibilities set forth in section 04.12c, it is the responsibility of the
Director of Financial Systems to:
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1. Monitor the Agency’s core accounting system and plan, develop, improve, implement,
and support all Forest Service financial management and budget systems.
2. Ensure that financial management and mixed financial systems:
a. Track financial events and summarize information to support the mission of the
Forest Service.
b. Provide for management reporting that produces information that is reliable and
timely.
c. Support senior management policy decisions necessary to carry out fiduciary
responsibilities.
d. Support the preparation of auditable financial statements.
e. Include application controls that are designed so that transactions are properly
authorized and processed accurately and that data is valid and complete.
f. Include controls that are established at an application’s interface to verify inputs
and outputs, such as edit checks.
g. Include controls that are established for separation of duties and that access is
granted only to those positions that need access at each security level.
3. Monitor the effectiveness of internal controls of financial management systems to
ensure conformance to principles, standards and laws.
04.11b - Director of Financial Policy and Standards
In addition to the responsibilities set forth in section 04.12c, it is the responsibility of the
Director of Financial Policy and Standards to:
1. Issue accounting policy and standards, as well as procedures governing the use of
appropriations and funds, in compliance with statutory authorities, congressional intent,
Appropriations Law, Treasury and Office of Management and Budget regulations.
2. Implement and maintain the appropriate posting models.
3. Serve as the principal advisor to the Chief, deputy chiefs, Washington Office staff
directors and field offices on agency appropriation and fund use questions.
4. Ensure that agency direction which lists the authorized appropriations and funds for
the current year, their related accounting codes, and other information is issued annually
to section 09, exhibit 01.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
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04.12 - Deputy Chiefs
It is the responsibility of each deputy chief to:
1. Provide controls, supervision, and assurance to the Chief that funds are budgeted and
expended in accordance with applicable laws, regulations, congressional intent, and
agency guidance.
2. Seek appropriation and fund use advice from the Director of Financial Policy and
Standards as needed.
04.12a - Albuquerque Service Center, Director of Budget and Finance
It is the responsibility of the Albuquerque Service Center, Director of Budget and Finance,
(ASC-B&F) to:
1. Establish internal controls and supervision to ensure that an approving official is at the
most appropriate organizational level of the Forest Service, and has reviewed and
approved the appropriation(s) and/or fund(s) cited on all obligations, payments, bills for
collection, collections, and accounting adjustments.
2. Establish internal quality assurance procedures and related transaction sampling
techniques to ensure that Forest Service offices and approving officials use the correct
appropriations and funds for all financial transactions.
3. Prohibit the processing of any payment or obligation that will cause Forest Service to
have a violation of the Anti-Deficiency Act.
04.12b - Director of Strategic Planning, Budget & Accountability
It is the responsibility of the Director of Strategic Planning, Budget & Accountability (SPB&A)
to:
1. Prepare and issue the Annual Program Direction to Agency units.
2. Publish updates to the Primary Purpose Matrix in the Annual Program Direction.
3. Ensure compliance with reprogramming procedures issued by Congress.
4. Prepare and submit the Budget Justification to Congress.
5. Seek appropriation and fund use advice from the Director of Financial Policy and
Standards as needed.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
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04.12c - Staff Directors
It is the responsibility of each staff director to:
1. Ensure that appropriations and funds are budgeted, obligated, and expended for their
area of responsibility in compliance with standards and use guidelines contained in
applicable agency and external directives; and
2. Seek appropriation and fund use advice from the Director of Financial Policy and
Standards as needed.
04.2 - Regions, Stations, Area, and International Institute of Tropical Forestry
1. Line Officers. It is the responsibility of line officers to provide controls and
supervision for their areas of responsibility, and assurance to the Chief that funds are
budgeted and expended in accordance with applicable laws, regulations, congressional
intent, and agency guidance.
2. Assistant Director for Administration and the Budget Director. It is the responsibility
of the Assistant Director for Administration and the Budget Director to:
a. Provide field line officers and their staffs with assistance and advice on
appropriation and fund use questions.
b. Seek appropriation and fund use advice from the Director of Financial Policy and
Standards as needed.
3. Staff Directors. It is the responsibility of each staff director to:
a. Budget, obligate, and expend appropriations and funds for their staff.
b. Comply with standards and use guidelines contained in applicable agency and
external directives.
c. Seek advice from the appropriate budget officer as needed.
04.3 - National Forests
1. Line Officers. It is the responsibility of line officers to provide controls, supervision,
and assurance to the regional forester that funds are budgeted and expended in
accordance with applicable laws, regulations, congressional intent, and agency guidance.
2. Staff Officers. It is the responsibility of each staff officer to:
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a. Budget, obligate, and expend appropriations and funds for their staff in compliance
with standards and use guidelines contained in applicable agency and external
directives for their forest.
b. Seek advice from the appropriate budget officer as needed.
3. Forest Budget Officers. It is the responsibility of the Forest administrative staff
officer to provide field line officers and their staffs with assistance and advice on all
questions of appropriation and fund use. Seek advice from the regional budget officer as
needed.
04.4 - All Employees
It is the responsibility of all employees responsible for budget, obligation, and expenditure of
appropriations and funds to comply with the standards and use guidelines contained in applicable
agency and external directives. This responsibility applies to all employees who place job codes
on financial documents such as timesheets, travel vouchers, and purchase card transactions; or to
any employee with the authority to obligate and/or spend agency appropriated funds.
05 - DEFINITIONS
Allocation. The amount of obligational authority delegated from one agency, bureau, or
account to another and set aside in a transfer appropriation account to carry out the
purposes of the parent appropriation.
Allocation Transfer. The amount of obligational authority delegated from one agency,
bureau, or account to another that is set aside in a transfer appropriation account (also
known as an allocation account) to carry out the purposes of the parent appropriation or
fund. Allocation accounts carry the same Treasury symbol and title as the parent account
with a 2-digit prefix for the organizational code of the receiving agency.
Allotment. An authorization by the head of the Agency to incur obligations within a
specified amount. An agency makes allotments pursuant to the requirements stated in
OMB Circular No. A-34. The amount allotted by an agency cannot exceed the amount
apportioned by OMB.
Apportionment. A distribution made by OMB of amounts available for obligation,
including budgetary reserves established pursuant to law, in an appropriation of fund
account. Apportionments divide amounts available for obligation by specific time
periods, activities, projects, or combination thereof.
Appropriation. An act of Congress authorizing the expenditure of money for a specific
purpose during a specified timeframe. Defines all classes of money available for use by
agencies and is not limited to only those contained in the annual appropriation acts.
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Congress appropriates some Forest Service funds in the Annual Department of the
Interior and Related Agencies Appropriations Act; other funds are appropriated in the
authorizing legislation. Appropriation is the first level in the 5-level budget hierarchy, as
follows:
Level 1 – Appropriation. See the definition above.
Level 2 – Apportionment. The term apportionment is a distribution made by the Office
of Management and Budget (OMB) of amounts available for obligation in an
appropriation, or fund account, into amounts available for specified time periods,
activities, projects, objects, or combinations thereof. The amounts so apportioned,
commonly called “spending authority”, limit the obligations that may be incurred during
the time period.
Level 3 – Allotment. The term allotment refers to the funding advice issued from the
Department-level to the Chief.
Level 4 – Allocation. The term allocation is used broadly to include any subdivision
made by the agency financial plans or program operating plans, or other agency
restrictions. In the Forest Service, the allocation is the division of the fund (such as
NFNF) within the agency accounting system, to the program (such as NFTM).
Additionally, the allocation typically corresponds to the Budget Line Item.
Level 5 – Sub-allocation. The term sub-allocation refers to the funding advice issued by
the Forest Service SPB&A to the regions, stations, Area, and the International Institute of
Tropical Forestry.
Appropriation Types. Congress provides a limit on the time period available to incur
obligations. This action establishes an appropriation class.
Appropriation - 1 Year (Annual). Synonymous with the term "fiscal year appropriation,"
this class is available for obligation only during the federal fiscal year for which it is
appropriated.
Appropriation - Multiyear. This class is available to obligate for a definite period of time
in excess of 1 federal fiscal year. The unobligated balance at the end of the first fiscal
year remains available until the end of the defined period of availability as stated in the
appropriation act. It is important to note that all funding is approved by OMB on a fiscal
year basis without regard to multi-year or no-year appropriation. Therefore, if funds have
not been apportioned in the current fiscal year, it is not available and may not be
obligated in fear of causing Anti Deficiency Act violation.
Appropriation - No Year (Continuing). This class is available for an indefinite period of
time. Unobligated balances carry forward each year until expended or rescinded.
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Permanent Appropriation. This class, by virtue of its authorizing legislation, is available
for obligation automatically without further congressional action.
Current Appropriation. An appropriation enacted immediately prior to or within the
federal fiscal year that it is available for obligation.
Definite Appropriation. An appropriation of a specific amount of money.
Indefinite Appropriation. An appropriation containing an unspecified amount of money,
such as all or part of the receipts from certain sources. The actual amount is determined
only at some future date.
Unexpired Appropriation. An appropriation that is available for obligation.
Expired Appropriation. An appropriation that is not available for obligation, but remains
available for a period of 5 years to pay current expenses which were previously obligated
(31 U.S.C 1552-1553).
Appropriation Limitation. This designates a major subdivision of an appropriation; a
statutory restriction within an appropriation which establishes a maximum or minimum
amount that can be obligated for the specified purpose.
Administrative Appropriation Limitation. The executive branch of government imposes
this limitation against an appropriation. The limitation language usually is contained in
the agency budget submission or implementing guidance. In effect, the agency elevates a
budget activity to an appropriation level for management control and accountability.
Appropriation Refund. Credit to an appropriation or fund of any recoveries of advances
or amounts paid in error. Refunds must be related to a previously recorded expenditure
or represent an adjustment of an excessive payment. Examples are overpayments,
cancelled checks, and recoveries of excess reprocurement costs (62 Comp. Gen. 678).
Appropriation Reimbursements. Repayments for goods or services furnished, or to be
furnished, which by law may be credited to the appropriation or fund accounts which
financed or will finance the activities. Specific legislative authority is needed before
reimbursements may be credited to an appropriation or fund account.
Appropriation Transfer. Funds made available under specific legislative authority that
result in the transfer of obligational authority and cash from one appropriation account to
another for the benefit of the receiving appropriation.
Approving Official. A designated employee of the agency with the knowledge, skills,
and responsibility to approve a specific type of transaction in the official accounting
system.
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Budget Justification. Formerly called the “Explanatory Notes”, the Budget Justification
is the detailed narrative of the Agency’s budget request that is submitted to Congress as
part of the President’s annual budget request.
Budget Line Item. Budget line items are the budget activity level that is displayed in
either the House or Senate Appropriation Committee report tables. Additionally, budget
line items correspond to Forest Service’s programs.
Cost Org. Cost organization (org) is one of the several accounting elements used to
establish a job code, and represents sub-divisions of spending within program code. The
cost org field in most job codes is blank, but when the job code is used for real property,
the cost org “RP” is used. Foundation Financial Information System’s Fund/Program
Combination Reference Table (FPCT) defines the combinations of accounting elements
required to establish job codes.
Charge-as-Worked. The term used to refer to the obligating, recording, and reporting of
work performed, equipment used, and costs incurred in a manner that results in every
transaction being recorded to the program for which the work was performed.
Funds. Funds are receipt accounts established for a specific purpose. All money
collected for other than established receipt accounts are deposited to Treasury,
miscellaneous receipts. The Forest Service uses the term "funds" interchangeably with
the term "appropriation."
Fund Types. A fund is established by two methods: (1) funds derived from general
taxing and revenue powers, business operations, and transfers from trust funds to working
funds; and (2) funds held by the Government in the capacity of custodian or trustee, such
as trust and deposit funds.
Deposit Funds. This fund is a combined receipt and expenditure account used to record
receipts held in suspense temporarily, pending refund or payment to some other account,
or held as custodian trustee for another, pending payment at the direction of the depositor.
The Timber Sale Deposit Fund, Treasury symbol 12X6500, is an example.
General Fund Receipt Accounts. This class of funds is for receipts that are not dedicated
to specific purposes; for example, Treasury Symbol 123220 Miscellaneous Receipts.
General Fund Expenditure Accounts. This class records transactions arising under
congressional authorizations for public purposes from any resources of the Government
not otherwise appropriated. For example, Forest Service has 4 major general fund
expenditure accounts: 12X1103, Capital Improvement and Maintenance; 12X1104,
Forest and Rangeland Research; 12X1105, State and Private Forestry; and 12X1106,
National Forest System.
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Receipt Clearing Funds. These accounts record general, special, or trust fund receipts
pending determination of the proper receipt accounts. Forest Service is phasing out its
only receipt clearing fund, Budget Clearing, Treasury Symbol 12F3875.
Revolving Funds. Specific legislation authorizes this class of fund to record transactions
of a continuing cycle of business-like activity. The fund charges for the sale of products
or services and uses the proceeds to finance its spending. Receipts derived from the
operations are available in their entirety for use in the fund. Forest Service’s only
revolving fund is 12X4605, Working Capital Fund.
Special and Trust Receipt Funds. These accounts record receipts that must be deposited
in the U.S. Treasury and are available for specific purposes. The assets of trust funds are
frequently held for long periods of time and may include authority to invest in revenue
producing assets and accumulate the revenue back into the fund. An example of Forest
Service’s special receipt funds is 125368, Recreation Fees, Forest Service. An example
of a trust receipt fund is 128028, Cooperative Work, Forest Service.
Special Fund Expenditure Accounts. These accounts record the subsequent disbursement
of special receipt funds. For example, 12X5368, Recreation Fees, Forest Service, is a
special fund expenditure account.
Trust Fund Expenditure Accounts. These accounts record subsequent disbursements to
carry out the purpose(s) of the trust document or statute authorizing trust receipt funds.
For example, 12X8028, Cooperative Work, Forest Service, is a trust fund expenditure
account.
Fund Code. A fund code is a unique 4-position alphanumeric code used to represent the
various types of budgetary resources represented within a Treasury Symbol, and defined
by statutory authority. For example, reimbursable authority has its own fund code and
appropriated authority has its own fund code.
Obligations. Amounts paid or to be paid which are recorded in the accounting records of
an agency in accordance with the specific provisions of Title 31, United States Code,
section 1501.
Primary Purpose Principle. Primary purpose is Forest Service’s work financing principle.
The principle states that units must charge expenditures of a project to the one program
code based on the principle purpose for which the project was initiated. Other programs
may gain secondary, incidental outcomes and results but the primary program will be the
funding source.
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Program Direction. The annual operating direction and guidance for current fiscal year.
The Program Direction incorporates the Agency’s mission priorities, such as those
contained in the strategic plan, annual performance plans, and budget justification, and
congressional direction and intent contained in the annual appropriations acts and
accompanying congressional reports.
Program Code. In FFIS, a program code is a 4-position alphanumeric code representing a
subdivision of a fund.
Reimbursable Authority. See also the definition of “Apportionment” above.
Reimbursable authority is one type of budgetary resource for which OMB approves
limited amounts for obligation over a specific length of time. Appropriations are allowed
to conduct reimbursable programs only when provided by law.
Reprogramming. The reallocation of funds from one budget line to another, or from one
construction, land acquisition, or legacy project to another. It also includes any
significant departure from Congressional direction provided in the Committee Reports
accompanying enacted Appropriations legislation and departures for programs described
in the budget justification. (See FSH 1909.13, ch.30 for direction on reprogramming.)
Special Limitation. A special limitation is usually contained in authorizing legislation
and prescribes a maximum or minimum amount that may be received or deposited, or
obligated or expended, for a specified purpose or object without regard to any specific
appropriation or fund.
Treasury Symbol. The alphanumeric symbol or code assigned by Treasury to an
appropriation or fund, at the highest level of the appropriation’s or fund’s accounting
hierarchy. Treasury’s complete name for this symbol or code is, “Treasury Appropriation
Fund Symbol”, abbreviated TAFS.
WorkPlan. Forest Service’s automated work planning system is named “WorkPlan”.
Detailed information may be found on the following website:
http://fsweb.wo.fs.fed.us/results/xfst/localresources/scripts/pullContent.php?directory=/pdb/WorkPlan/&pagename=WorkPlan
06 - GENERAL RULES FOR APPROPRIATION USE
Ensure that planned expenditure of appropriated funds is authorized by law. See Title 31 of the
United States Code for direction on prohibited expenditures. Detailed descriptions of each
program with instructions for using program funds are included in the chapters of this handbook.
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1. Determine proper appropriation use by relying on the following sources:
a. The appropriation act or other statutory authority’s language and the clarifying
committee reports that support the act.
b. The Forest Service program direction.
c. The Government Accountability Office (GAO) publication titled, Principles of
Federal Appropriation Law, which is available on the web at:
http://www.gao.gov/legal/index.html.
d. The GAO Comptroller General Decisions which are available on the web at:
http://www.gpoaccess.gov/gaodecisions/index.html.
2. Justify the planned use of appropriations.
a. Unspecified expenses. When the budget estimate includes an amount for a
specific purpose and Congress appropriates the amount requested, the appropriation is
legally available for the expenditure even though the appropriation language does not
specify or refer to that expense. However, the inclusion of an item of expense in the
budget estimate does not automatically make it available if the expense is not
authorized or is otherwise prohibited by statute.
b. Specified expenses. Budget estimates are not legally binding unless specified in or
referenced in the appropriation act itself (Comp. Gen. B-217722, Mar. 15, 1985, and
55 Comp. Gen. 319, 325). Thus, if an agency exceeds the budget estimate for any
given budget activity but does not exceed the appropriation or appropriation
limitation or violate another provision of law, it does not create an appropriation act
violation. This legal construction provides some flexibility when unforeseen
developments, such as changes in requirements or operating conditions occur.
However, to ensure a good working relationship with the Congress, it is important
that detailed budget justifications be followed as closely as possible. Failure to do so
would cause Congress to lose confidence in the requests made and could result in
reduced appropriations or line item appropriation. If it is necessary to deviate
significantly from the budget estimates, follow reprogramming guidelines provided
by the House and Senate Appropriations Committees (FSH 1909.13, ch.30).
3. Analyze the intent of appropriation acts. To analyze the intent of an appropriation act
for uses not specifically covered in the language of the act, contact the Washington
Office, Financial Policy and Systems staff or review the following (not in any order):
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a. The authorizing legislation.
b. The legislative history of the act.
c. The Agency intent as expressed in the budget justification.
d. Comptroller General decisions.
e. Opinions of the General Counsel and the Department of Justice.
f. Federal court decisions.
g. Office of Management and Budget circulars and letters.
h. Executive orders.
i. Code of Federal Regulations.
j. Federal Register notices.
k. Annual Program Budget Instructions (PBI) issued by the Washington Office.
l. Forest Service directives system (FSM and FSH).
07 - CODING STRUCTURE AND INTEGRATION WITH WORK PLANNING
07.1 - Coding Structure
1. Use the coding structure imbedded in the automated WorkPlan system to identify the
type of work for which the expenditures are planned.
2. Assign the appropriate standard single line job code or approved exception job code
(FSH 6509.11k, ch.10) on the individual project work plans. This job code must be
consistent with the job code models maintained by the ASC-B&F Budget Execution staff
(on the web at http://fsweb.asc.fs.fed.us/bfm/programs/budgetexecution/fieldGuidance.php), and be unique to each unit. Project managers shall use the
job code specified in WorkPlan on all payment and collection documents affecting the
project. The job code converts to predetermined fund and program codes when the
transaction is processed.
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07.2 - Integration With Work Planning
Prepare a basic plan identifying funds to be used and outputs to be accomplished, including the
primary information necessary to confirm that the use of the funds for the project satisfies
Congressional intent for the appropriation or fund.
Develop work plans or their equivalent at all organizational levels. Assign each of these annual
cost-based project work plans a job code which is unique to the unit. Establish operating plans
on the basis of these approved work plans. As funds are expended and targets accomplished, the
financial information recorded against the job code is summarized for management and
accounting reports.
08 - FINANCIAL CONTROLS
All employees shall comply with the following financial controls:
1. Appropriation Availability and Fund Allocation Requirements. Incur no obligation
unless:
a. The appropriation or fund to be used is available for the purpose and time,
b. The related apportionment (spending authority) has been obtained from the Office
of Management and Budget, and
c. The funds have been formally authorized and allocated for use.
2. Primary Purpose Principle. Select the fund and program to be charged with an
obligation or expenditure, based on the principal purpose of the expenditure.
3. Expenditure Adjustments between Units. Ensure that all expenditure adjustments
between Forest Service accounting units are authorized, documented, and justified.
4. Charge-as-Worked Controls. Charge all costs to the Forest Service program or
activity in which the work was performed, supplies used, vehicles dispatched, and so
forth. Do not charge costs “as planned”.
a. Payroll Accuracy. Charge payroll costs by day. Hours may be recorded in 4-hour
segments.
b. Contract Accuracy. Charge contract costs by actual dollar amounts.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 16 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
c. Equipment Use and Fixed Ownership Rate (FOR) Accuracy. Charge equipment
use and the fixed ownership rate (FOR) by month and applicable unit of measure.
Use historical or projected use as the basis for charges to fund and program. Make
adjustments to FOR and equipment use charges for significant changes, that is, a
projected use of 10 percent or 5 days a month, whichever is greater. Periodically
review the charges to ensure adjustments are made to reflect significant changes in
use by programs, new programs added during the year, vehicles transferred off the
unit, and assignment of charges for special projects not considered when the original
funding charges were established.
d. Training Accuracy. Charge costs for training to improve present performance or
enhance career development to the same fund and program used for the employee’s
salary.
e. Detailer's Cost Accuracy. This standard recognizes that many short-term details
can be considered training that is beneficial to employees' job performance and career
development; that most details involve personnel with like funding (such as
recreation personnel detailed to a recreation-related job, administrative personnel
detailed to help on administration-related work, and so on); and the necessity to
respond quickly to needs of units within the Agency, when such details do not require
major funding adjustments and impacts.
(1) Details of 29 Days or Less. Depending on the agreement with the requesting unit
or agency, the providing unit may pay all or a portion of the costs from the regular
budgeted funds of the providing unit. Exceptions may be made when there is a need
to capture all costs associated with a special project or program as determined by the
requesting unit or agency.
(2) Details of 30 Days or More. The requesting unit or agency must pay for all costs
(salary, travel, and per diem) related to the detail from the program for which the
employee will be working. These costs include the employee's first 29 days of the
assignment, as well as all subsequent hours, and any related workers compensation
claims resulting from injury or lost time directly attributed to the detail.
f. Unemployment Compensation Insurance (UCI) Accuracy. Cost allocation cost
pool 6 (CP06) includes UCI costs charged according to the number of separations
processed through the USDA separation database. The Washington Office correlates
separation data with payroll data from FFIS to make a preliminary determination of
the program codes to be included in the base funding of the UCI pool. Regions,
stations, Area, and the International Institute of Tropical Forestry (RSAs) must
examine the program mix during a brief review period and request adjustments on an
optional basis. RSAs must provide documentation to support any requested
adjustments.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 17 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
g. Shared Services Accuracy. Users pay proportionate costs for services shared.
h. Computer Services Accuracy. Charge costs to a cost allocation pool composed of
all the same fund and program codes used for employee salaries.
i. Incidental Projects and Programs Cost Accuracy. Apply judgment in determining
appropriate charges on a case-by-case basis for situations where employees are
occasionally called upon to accomplish incidental work for a staff or program other
than the one from which they are financed (for example, cost pools versus direct
project). In most of these cases, charge the work to the employee's primary program
when the incidental work is for less than 15 days of the employee's annual work
schedule. Follow this guideline only for incidental work crossing the categories of
cost pools and direct project. For incidental work within the same work category
(such as direct project), follow the direction in paragraph a, Payroll Accuracy, and
charge all work to the program for which the work is performed. The following items
are examples of incidental work:
(1) Employee Assistance Program (EAP).
(2) Equal Employment Opportunity Counselor or Special Emphasis Program
Coordinator (such as Federal Women's Program).
(3) Union Steward.
j. Workers' Compensation. Cost allocation cost pool 6 (CP06) includes Office of
Worker’s Compensation Program (OWCP) costs charged on a case-by-case basis.
Costs are funded by the program in which the employee was working at the time of
the injury. Instead of the cost allocation cost pools, direct charges to direct job codes
are required for cases funded by the working capital fund (WCF), Job Corps, Senior
Community Service Employment Program (SCSEP), Valles Caldera Trust (fund and
program code VCVC), or Cooperative Work – Other (fund and program code
CWFS).
Units must respond to Washington Office Strategic Planning, Budget and
Accountability (SPB&A) staff’s annual data call by providing program code
accounting information for each worker’s compensation case. Washington Office
SPB&A must summarize these amounts by budget line item (BLI) and withdraw the
related budget authority from the RSAs during the fiscal year (approximately the
second quarter). Instead of the cost allocation cost pools, certain funds such as
CWFS, Job Corps, VCVC and WCF, must be charged directly, consistent with recent
years’ accounting procedure. Cost allocation ceiling will be withdrawn for OWCP
cases connected with pools 1 through 5. Note that indirect cost caps will not be
increased to accommodate any OWCP charges.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 18 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
6. Job Codes. As a minimum, job codes must record financial activity in the fund and
program codes required for national reporting. The use of cost pools must be the
exception rather than the rule. Refer to the annual Program Direction (available on the
web at http://fsweb.wo.fs.fed.us/results/) for a list of approved uses of cost pool job
codes.
09 - EXHIBITS
Exhibit 01 displays the fund codes in alphabetical order with other descriptive information, as
follows:
1. A reference to the Forest Service Handbook and chapter where each fund is described
in detail.
a. The FSH 6509.11g, Appropriation and Fund Use Handbook, or
b. The FSH 6509.11k, Service-wide Finance and Accounting Handbook.
2. The fund’s name.
3. The fund’s purpose.
a. “Budgetary” means that the fund’s monies are allocated to regions, stations, Area,
or the International Institute of Tropical Forestry.
b. “Accounting” means that the fund is used for an accounting purpose, and its
monies are not allocated to field units for spending.
4. Each fund’s related Treasury Symbol, and
5. The time period for which the fund is available.
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 19 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01
Fund Codes and Handbook Chapter References
Fund
Code
FSH
6509.11g
Appn. Use
HB Chap.
No.
30
1060
30
1099
30
1210
30
1299
30
1435
30
1811
30
2221
30
3200
30
3220
30
5008
500M
60
30
5072
5201
5203
60
60
30
5207
30
5208
30
5212
5213
5216
5882
FSH
6509.11k
Acctg. HB
Chapter No.
60
30
30
Fund Name
FORFEIT UNCLAIMED
MONEY
FINES, PENALTIES, AND
FORFEIT
CONSCIENCE FUND
CONTRIBUTIONS
GIFTS TO US NOT
CLASSIFIED
GENERAL FUND
PROPRIETARY INTER
RENT & BONUSES FROM
LEASE
NATIONAL FOREST
FUND AGRICULTU
COLLECTIONS FOR
CANCELED AUTHO
GENERAL FUND
PROPRIETARY
NATIONAL FOREST
FUND RECEIPTS
NF MMS MINERAL
ROYALTIES
FEES, OP & MTNC OF
REC FACILIT
NFF PAYMENTS TO
STATES - AVAIL
10% ROADS AND
TRAILS RECEIPTS
RANGE BETTERMENT
RECEIPTS
NF LANDS, SPECIAL
ACTS
TAOS, NM LAND
CONVEYANCE
NFF PAYMENTS TO
MINN - AVAIL
DEPOSITS LAND
EXCHANGE
OREGON/CALIFORNIA
LAND GRANT
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Acctg
121060
Annual
Acctg
121099
Annual
Acctg
121210
Annual
Acctg
121299
Annual
Acctg
121435
Annual
Acctg
121811
Annual
Acctg
122221
Annual
Acctg
123200
Annual
Acctg
123220
Annual
Acctg
125008
Annual
Acctg
125008
Annual
Acctg
125072
Annual
Acctg
12X5201
No-year
Acctg
12X5203
No-year
Acctg
125207
Annual
Acctg
125208
Annual
Acctg
125212
Annual
Acctg
12X5213
No-year
Acctg
125216
Annual
Acctg
145882
Annual
Annual,
Multi-yr,
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 20 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
FSH
6509.11g
Appn. Use
HB Chap.
No.
30
5896
589M
60
30
6896
30
9891
ACAC
BCBC
BDBD
CACA
40
30
60
50
50
CETD
50
CETT
50
CFLR
40
CMCM
CMEX
80
40
CMFM
CNCN
40
90
CRRR
CWF2
CWFS
CWKV
FSH
6509.11k
Acctg. HB
Chapter No.
70
70
70
Fund Name
NAT. GRASSLAND
RCPTS UNAVAIL.
NG MMS MINERAL
ROYALTIES
NATIONAL GRASSLAND
PAYMENTS
MISC FEES REG & JUD
SERVICES
ACQUISITION OF
LANDS SPECIAL ACTS
BUDGET CLEARING
BRUSH DISPOSAL
COST ALLOCATION
EMERGENCY FIRE
FIGHTER DEDUCTS
EMERGENCY FIRE
FIGHTER TAXES
COLLABORATIVE
FOREST LANDSCAPE
RESTORATION
CAPITAL
IMPROVEMENTS &
MAINT
CONSTRUCTION
EXTERNAL REIMB
FACILITIES
MAINTENANCE COST
POOL
CONSTRUCTION
CARRYOVER
ECONOMIC RECOVERYCAPITAL
IMPROVEMENT &
MAINTENANCE
COOP WORK NONAGREEMENT BASED
COOP WORK OTHER
COOP KNUTSON
VANDENBURG
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Acctg
125896
Annual
Acctg
125896
Annual
Acctg
12X9921
No-year
Acctg
120891
Annual
Budget
Acctg
Budget
Acctg
12Y5208
12X6500
12X5206
12X1106
Annual
Annual
No-year
No-year
Acctg
12X1115
No-year
Acctg
12X1115
No-year
Budget
12X1115
No-year
Budget
12X1103
No-year
Budget
12X1103
No-year
Budget
12X1103
No-year
Budget
12X1103
No-year
Budget
129/01102
No-year
Budget
Budget
12X8028
12X8028
No-year
No-year
Budget
12X8028
No-year
Annual,
Multi-yr,
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 21 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
DMDM
EGTH
EPAP
EPEP
FSH
6509.11g
Appn. Use
HB Chap.
No.
40
80
80
90
80
ERBA
80
ETCR
ETET
ETEX
EXEX
EXSC
EXSL
FDFD
FDMF
FEFE
FEFR
80
80
40
40
40
60
60
60
60
90
FLME
FREX
FRFR
GBGB
80
10
70
70
GDGD
FSH
6509.11k
Acctg. HB
Chapter No.
Fund Name
DEFERRED
MAINTENANCE
GEOTHERMAL LEASE
& PERMIT (BLM)
ENERGY POLICY ACT
PILOT (BLM)
EMERGENCY PEST
SUPPRESSION
FED HWYS
EMERGENCY BUDGET
AUTHORITY
JOB CORPS
CONSTRUCTION
REHAB
JOB CORPS CIVILIAN
CONSERVATION
JOB CORPS EXTERNAL
REIMBURSABLE
LAND EXCHANGE
ACQUISITIONS
CONVEYANCE OF
ADMIN SITES
SITE-SPECIFIC LANDS
ACTS
RECREATION FEE
DEMONSTRATION
MARINA PERMIT FEES
L&WCF 15%
RECREATION FEES
RECREATION FEES
FOR COLLECTION
FLAME-FEDERAL
LAND ASSISTANCE,
MANAGEMENT &
ENHANCEMENT
FOREST RESEARCH
EXTERNAL REIMB
FOREST RESEARCH
GIFTS, DONATIONS,
BEQST USDA
GIFTS AND
DONATIONS
RESEARCH
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Budget
12X1129
No-year
Budget
1214X5575
No-year
Budget
1214X5573
No-year
Budget
12X1127
No-year
Budget
12-69X0500
No-year
Budget
1216Y/Y0174
3-Year
Budget
1216Y/Y0174
2-Year
Budget
1216Y/Y0174
2-Year
Budget
12X5216
No-year
Budget
12X5216
No-year
Budget
12X5216
No-year
Budget
Budget
12X5268
12X5268
No-year
No-year
Budget
12X5010
No-Year
Budget
12X5010
No-year
Budget
12X1120
No-year
Budget
Budget
12X1104
12X1104
No-year
No-year
Budget
12X8203
No-year
Budget
12X8034
No-year
Annual,
Multi-yr,
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 22 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
FSH
6509.11g
Appn. Use
HB Chap.
No.
GRGG
60
GVTR
FSH
6509.11k
Acctg. HB
Chapter No.
50
HDWD
60
HTAE
80
HTAP
80
HTBW
80
HTCN
80
HTCP
80
HTER
80
HTFB
80
HTPR
80
HTRP
80
HTSH
80
HTTI
80
HWHW
90
IMPT
40
LAAQ
40
LAEX
40
LALW
40
Fund Name
SUSTAINABLE OPS
PROGRAM
GVTS ACCT (AS OF
7/01/03)
HARDWOOD
TECHNOLOGY
TRANSFER
FED HIWAY
ADMINISTRATION EXP
FED HIWAY ACQUATIC
PASSAGE
FED HIWAY SCENIC
BYWAYS
FED HIWAY
CONSTRUCTION
FED HIWAY TECH
IMPRV PRGRM
FED HIWAY
EMERGENCY RELIEF
FED HIWAY SCENIC
BYWAYS NAT FOR
FED HIWAY PUBLIC
ROADS PROG
FED HIWAY PUBLIC
ROADS PROG
FED HIWAY MT ST
HELEN
FWHA CONSTR TECH
IMPROVE
HAZARDOUS WASTE
MANAGEMENT
IMPREST
CHANGEMAKNG &
PETTYCSH
LAND ACQUISTION
TITLE VIII
LAND ACQ LAND&
WATER REIMBURS
LAND ACQUISTION
LAND & WATER
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Annual,
Multi-yr,
No-year
Budget
12X5214
No-year
Acctg
12X1106
No-year
Budget
12X5462
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
1269X8083
No-year
Budget
12X0500
No-year
Acctg
12X1106
No-year
Budget
12X1101
No-year
Budget
12X5004
No-year
Budget
12X5004
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 23 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
FSH
6509.11g
Appn.
Use HB
Chap.
No.
LBLB
60
LBTV
70
LGCY
60
LPFL
LPSB
LPWO
LTFF
LXBX
MAPS
60
60
60
80
MNMN
60
MRMR
90
NFEX
80
NFNF
30
NGNG
60
30
50
OPAC
OTRS
PAPA
PAYRE
PCMS
FSH
6509.11k
Acctg.
HB
Chapter
No.
30
30
40
50
50
PEPE
60
PIPI
PRPP
60
60
PSCP
60
PSPS
60
PSRS
60
PSSP
60
QAQA
QMQM
RBRB
60
60
60
Fund Name
LAND BETWEEN THE LAKES
MGT FND
LAND BETWEEN THE LAKES
TRST FD
STATE PRIVATE INTL FORST
L&WCF
WOODSEY OWL
SMOKEY BEAR
WOODSEY OWL
LAND FACILITATION FUND
LOCKBOX CLEARING
MAP SALES
NFF PAYMENTS TO MINN AVAIL
REFUND MONIES
NFS PROTECTION&MGMT EXT
REIMB
NFS PROTECTION AND
MANAGEMENT
NAT'L GRASSLANDS PAY. AVAIL
OPAC
COLLECTIONS/DISBURSEMENTS
OPAC CLEARING
PUBLIC ASSET CARRYOVER
PAYROLL RECERTIFICATION
PCMS CLEARING
TIMBER ROADS PURCHASER
ELECT
MIDEWIN NTP RENTAL FEES
MIDEWIN RESTORATION FUND
PMTS TO STATES -COUNTY
PROJECT
NFF PAYMENTS TO STATES AVAIL
TITLE II FUNDING
PAY. TO STATES
SUPPLEMENTAL
QUINALT SPECIAL MGMT AREA
QUARTERS MAINTENANCE
RANGE BETTERMENT
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Annual,
Multi-yr,
No-year
Budget
12X5360
No-year
Budget
12X8039
No-year
Budget
12X5367
No-year
Budget
Budget
Budget
Budget
Acctg
Budget
12X5214
12X5214
12X5214
1214X5260
12X6500
12X1106
No-year
No-year
No-year
No-year
Annual
No-year
Budget
12X5213
No-year
Budget
20X1807
No-year
Budget
12X1106
No-year
Budget
12X1106
No-year
Budget
12X5896
No-year
Acctg
12F3885
Annual
Acctg
Budget
Acctg
Acctg
12F3875
12X1103
12X1106
12X1106
Annual
No-year
No-year
No-year
Budget
12X5202
No-year
Budget
Budget
12X5277
12X5278
No-year
No-year
Budget
12X1117
Annual
Budget
12X5201
No-year
Budget
12X5201
No-year
Budget
12Y1117
Annual
Budget
Budget
Budget
12X5223
12X5219
12X5207
No-year
No-year
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 24 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
RCRC
RECF
RELO1
RELO2
RELO3
RIRI
RMET
RMTR
RTRT
SALN
SALR
SALS
FSH
6509.11g
Appn.
Use HB
Chap.
No.
90
60
70
70
70
60
60
60
70
30
10
20
30
SDFG
30
SDNG
50
SDPD
30
SDSD
SEVO
SFSF
SMRT
SMSM
SNPL
SPEX
SPSP
FSH
6509.11k
Acctg.
HB
Chapter
No.
30
60
30
90
80
80
20
Fund Name
RC & D TECH NRCS
RECREATION FEE
ADVANCE WITHHOLDING
STATE WITHHOLDING
FEDERAL WITHHOLDING
RESTORATION OF
IMPROVEMENTS
RESOURCE MGMT TIMBER
RECEIPTS
RESOURCE MGMT TIMBER
RECEIPTS
REFORESTATION TRUST
FUND
NFS SALE OF PERSONAL
PROPERTY
RESRCH SALE OF PERSONAL
PRPRTY
S & P SALE OF PERSONAL
PRPRTY
UNDISTRIBUTED INTERGOV PAYMNT
ADVANCES W/OUT ORDERS
NON-FED
OTHER FED PAYROLL
WITHHOLDING
SUSPENSE DEPOSITS
FOREST SVC
SMALL ESCROW/VNDR
OVERPMTS
SALVAGE FUND
SMART PAY 2 DEFAULT
(GOVT PURCHASE CARD)
SUBSISTENCE
MANAGEMENT
SO NEVADA PUBLIC LANDS
(BLM)
STATE & PRIVATE
EXTERNAL REIMB
STATE AND PRIVATE
FORESTRY
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Annual,
Multi-yr,
No-year
Budget
Budget
Acctg
Acctg
Acctg
12X1010
12X5072
12X6500
12X6500
12X6500
No-year
No-year
Annual
Annual
Annual
Budget
12X5215
No-year
Budget
12X5220
No-year
Budget
12X5220
No-year
Budget
12X8046
No-year
Budget
12X1106
No-year
Budget
12X1104
No-year
Budget
12X1105
No-year
Acctg
12X6500
Annual
Acctg
12X6500
Annual
Acctg
12X6276
Annual
Acctg
12X6875
No-year
Acctg
Budget
12X6501
12X5204
No-Year
No-year
Acctg
12X1106
No-year
Budget
12X1119
No-year
Budget
1214X5232
No-year
Budget
12X1105
No-year
Budget
12X1105
No-year
WO AMENDMENT 6509.11g-2010-1
EFFECTIVE DATE: 04/22/2010
DURATION: This amendment is effective until superseded or removed.
6509.11g_zero_code
Page 25 of 25
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
CHAPTER - ZERO CODE
09 - Exhibit 01--Continued
Fund Codes and Handbook Chapter References
Fund
Code
SRS2
SSCC
SSSS
FSH
6509.11g
Appn.
Use HB
Chap.
No.
60
60
60
30
TD65
TDTD
TPBP
TPTP
TRTR
TTTT
UMUM
UNAW
URMJ
URMN
URRF
VCNP
VCVC
WCWC
WFEX
WFSU
WFWF
WRRR
FSH
6509.11k
Acctg.
HB
Chapter
No.
30
60
60
60
60
30
50
60
60
60
60
60
6509.11f
80
50
50
90
Fund Name
NFF PAYMENTS TO STATESTITLE II
STEWARDSHIP
CONTRACTING
SALVAGE FUND
TIMBER SALE DEPOSIT
FUND
TIMBER SALE DEPOSIT
FUND
BOTANICAL PRODUCTS
TIMBER PIPELINE RESTOR
FUND
10% ROADS AND TRAIL
FUND
TONGASS TIMBER SUPPLY
FUND
UNCLAIMED MONEYS
UNAL ACCT (AS OF 7/01/03)
COST RECOVERY LANDS
MAJOR PROJ
COST RECOVERY LANDS
MINOR PROJ
COMMERCIAL FILMING
SPECIAL USE
VALLES CALDERA NATL
PRESERVE
VALLES CALDERA NAT
PRESERVE
WORKING CAPITAL FUND
WILDLAND FIRE MGMT EXT
REIMB
WILDLAND FIRE
SUPPRESSION
WILDLAND FIRE
MANAGEMENT
ECONOMIC RECOVERYWILDFIRE MANAGEMENT
Purpose
=Budget
Alloc. or
Acctg.
Treasury
Symbol
Annual,
Multi-yr,
No-year
Acctg
12X5201
No-year
Budget
Budget
12X5540
12X5204
No-year
No-year
Budget
12X6500
No-year
Acctg
Budget
12X6500
12X5264
Annual
No-year
Budget
12X5264
No-year
Budget
12X5203
No-year
Budget
Acctg
Acctg
12X5217
20X6133
12X1106
No-year
No-year
No-year
Budget
12X5361
No-year
Budget
12X5361
No-year
Budget
12X5361
No-year
Budget
12X5363
No-year
Budget
Budget
12X1106
12X4605
No-year
No-year
Budget
12X1115
No-year
Budget
12X1115
No-year
Budget
12X1115
No-year
Budget
129/01118
No-year