6509.11g_zero_code
Page 1 of 6
FOREST SERVICE HANDBOOK
Denver, CO
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
R2 Supplement No. 6509.11g-93-2
Effective October 31, 1993
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 6509.11g-93-1 to Chapter 60.
Document Name
6509.11g,0
Digest:
Establishes regional procedures for charge-as-worked.
ELIZABETH ESTILL
Regional Forester
Superseded New
(Number of Pages)
5
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
6509.11g_zero_code
Page 2 of 6
FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
ZERO CODE
09 - FISCAL CONTROLS.
4. Charge-as-Worked Controls. The intent is to meet the "Charge-as-Worked"
principle: that is, the accounting records must:
a. Result in an accurate reflection of actual work performed.
b. Provide comparable unit cost information,
c. Result in proper accountability for reporting to Congress.
Employees associated with creating, recording, or reporting transactions are to
ensure that each transaction is charged to the benefitting fund codes and work
activities. There are two aspects of this responsibility: (1) establishment of
management codes in such a way that proper accounting can occur; and (2) charging
expenditures to the correct management code. The responsibility of employees
creating, recording, and reporting transactions is to charge the correct management
code.
The following are the minimum Regional standards and controls needed to meet
charge-as worked principles.
a. Management codes must reflect fund codes and work activities
required for National/Regional reporting.
b. Use of multi-line management codes are to be consistent with the
examples provided in Item 6 of this Supplement.
c. All expenses are to be charged to those benefitting funds/activities
appropriate for the work performed.
d. Salary time charged is to be in accordance with Item 5 of this
Supplement.
5. Accuracy of Charges. Accuracy standards are as follows:
a. Payroll Accuracy. This applies to all management codes which an
individual may be budgeted from or works on. Record time on payroll or
documentation back-up in 4 hour increments, unless more specific detail
is needed locally. For example, this would be necessary where a person
spends 1-2 hours everyday on a certain activity which would not get
recorded using the strict 4-hour-rule application, i.e., small specific
Cooperative Trust and reimbursable accounts, specific earmarked
project funds and emergency unplanned activities. Use judgment in
applying the 4-hour-rule principle.
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
6509.11g_zero_code
Page 3 of 6
b. Contract Accuracy. Follow parent direction.
c. Equipment Use Accuracy. Equipment use costs may be managed in a
number of ways, such as a separate management code for each vehicle or
directly charged as used. Care must also be given to ensure that
mileage chargeable to unique programs that could not be identified at
the first of the year, and thus need "actual" mileage, are properly
recorded to the appropriate management code(s). These are for areas
such as fire suppression activity, reimbursable charges, etc. Forest-wide
management codes for equipment use are not permitted in accordance
with the Charge-as-Worked principle.
d. Training Accuracy. Training, in general, is to improve present
performance or enhance career development. Training salary costs
(other than details as discussed in Item e below) shall be charged to the
employees regularly budgeted funds. Basic fire training (S130, S190,
S260), normally 24 hours or less, will be paid from employees regular
work activities. Specialized fire training will be funded by presuppression.
e. Cost of Details/Employee Development/Facilitators. This direction
recognizes that many/most short-term details can be considered
training, as many times they are beneficial to one's own job and do
contribute to career development. In addition, the values on short-term
details are insignificant in relation to the overall yearly costs. It also
recognizes that we are one agency and need to be able to respond to each
other's needs without major funding adjustments/impacts, where the
assistance is of an insignificant cost.
1. For details over 80 hours, the requesting unit shall pay for all costs (salary
and travel) related to the detail from benefitting funds of that unit. This would
include the first 80 hours, as well as all subsequent ones.
2. For details of 80 hours or less, either unit may pay all or a portion of the
costs, as agreed to with funds of the requesting unit or the budgeted funds of the
providing unit. There could be exceptions when there is a definite need to capture
all costs associated with a special project or program. Thus, such details of less
than 80 hours.
f. Special Emphasis Programs Cost Accuracy. Special
Projects/Programs should be initially budgeted following the general
funding rules for General Administration (GA) or Direct Project found in
FSH 1909.13, Program Development and Budgeting Handbook. Use
logic in determining the proper funding in situations where employees
are occasionally called upon to accomplish incidental work benefitting a
category of work other than what they are financed from (i.e., GA or
Direct Project). If this incidental work is less than 15 days of the
employee's annual work, then charge the incidental work to the primary
work category of the person. This 15 day guide is applicable only to
crossing the categories of work; i.e., GA and Direct Project. It is not
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
6509.11g_zero_code
Page 4 of 6
applicable to work within a category; i.e., within the Direct Project
category when all actual work performed must be charged to the activity
benefited.
For explanation, the following is offered:
1. Activities such as meetings, agency coordination, ID teams, and functional
appeals, are part of the regular job duties and shall be charged to the employee's
normal resource fund code/work activities.
2. Special Emphasis Programs, such as Federal Women's, EEO Counselor,
Concern Coordinator, Civil Rights, Hispanic Counselor, Unit Activities, Safety and
Wellness Coordinators. Based on the approved Memorandum of Understanding
(MOU) (FSH 1709.11), if these co-lateral duties are less than 15 days annually, time
will be charged to the primary work category. If the MOU is approved for 15 days
or more, then all days will be charged to General Administration.
g. Land Management Plan. The Forest Interdisciplinary Team, and
Core Team including their support costs for items such as rent,
telephones, computers, utilities, etc., shall continue to be financed and
charged to the management code(s) under the established financing
principles in FSH 1909.13, section 11.3. Forest Plan appeals are
charged as worked following the same principles.
h. RO, SO, and Ranger District Staff. General staff (primarily RO
Directors and appropriate group leaders with multiple program
responsibilities; SO principal staff officers and other resource assistants,
ORA) work that benefits multiple fund/work activity codes may be
recorded in multi-line management codes. The basis for determining the
equity must be recorded for each position, and the required periodic
reviews must document changes in the equities or adherence to original
plan. Salary, travel and related costs for primary staff officers may be
multi-financed from benefitting funds. Periodic review of multi-line
management code(s) must be made to verify that charges are in
reasonable proportion to benefits received. This documentation/review
must be made on work plans, financial plans, worksheets, or other
methods. It is important to keep the parent direction in Item 4 in
perspective and utilize the multi-line codes only for the exceptions. If
staff project work can be directly tied to specific projects or work
activities, it should be charged directly to single-line management codes.
i. Support Service and a Common Service-Type Expense Incurred at a
Central Location. Finance these programs following the guidelines in
FSH 1909.13, section 41.2 which says to fund these costs based on
anticipated benefitting programs. Structure the management code in
accordance with Exhibit 1 of the parent instructions which allows for
multi-line management code(s). Periodic reviews of these multi-line
management codes must document changes to the equities of the funds
charged or adherence to the original plan.
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
6509.11g_zero_code
Page 5 of 6
Computer Services (salary, use, maintenance) shall be multi-financed using a sound
formula such as:
1. Pro-rated by assigned terminals.
2. Pro-rated by computer use.
3. Based on percentage of salary to total salary costs of users.
Business Management Resource Support sections may be multi-financed from
benefitting funds based on sound estimates and the basis documented. It is best to
establish a management code per individual rather than a single management code
for the group.
j. Law Enforcement (Special Agent Only). Finance and charge
prevention, detection, planning, reporting and general coordination by
multi-line management code(s) based on a predicted program using the
past year's case loads as a guide. Periodic reviews must document
changes to the equities of the funds charged or adherence to the original
plan.
Other Than Special Agents. Law Enforcement work shall be directly charged to
benefitting programs. Formal Law Enforcement training will be charged to the
benefitting functions.
k. Shared Services/Zone Positions. Ensure charge-as-worked principles
are followed.
6. Management Codes. The direction in FSH 1909.13, section 41.52, outlines
the Multiple Funding Principle. This concept provides for the use of multi-line
management codes when: (a) it can be reasonably established that these funds and
activities receive a proportional share of the benefits from the costs incurred; and
(b) it would be clearly impractical to charge costs direct to fund codes and work
activities.
For each multi-line management code, documentation is required which reflects the
methods and basis used to determine the proportion charged to each fund/activity.
This documentation must be made on work plans, financial plans, management
code proof lists, worksheets or similar documents. In all cases, the documented
basis for multi-line management codes shall be retained and made available for
review.
In addition, periodic reviews of multi-line management codes must be made and
documented to verify that charges are in reasonable proportion to the benefits
received. Any adjustments indicated by such reviews must be made promptly.
These periodic reviews must be made in conjunction with prescribed financial
reviews. When these reviews indicate that funding adjustments are needed, follow
the reprogramming guidelines in FSH 1909.13, section 36, if necessary.
Examples of where multi-line management codes are appropriate are as follows:
R2 SUPPLEMENT 6509.11g-93-2
EFFECTIVE 10/31/93
6509.11g_zero_code
Page 6 of 6
a. Supervisor's Office. Salary, travel, supplies, and related costs for
primary staff officers and clerical support for those staff.
b. Ranger District. Salary, travel, supplies and related costs for
primary staff or district clerical support to the extent it is not feasible to
charge time direct to fund/activities.
c. Any Organization Level. Costs such as rent, computer support, and
communications, to the extent that the documentation and review
requirements are met.
d. Multi-Fund Financed Projects. A reforestation project which
involves fund code CWKV as well as appropriated NFRF funds may be
financed in a multi-line management code, provided that all KV-eligible
acres available within the management code are specific and
identifiable.