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FOREST SERVICE HANDBOOK
Portland, Oregon
TITLE 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
R6 Supplement No. 6509.11g-97-1
Effective January 29, 1997
POSTING NOTICE. Supplements are numbered consecutively by title and
calendar year. Post by document name. Remove entire document, if one exists, and
replace with this supplement. The last R6 supplement to this handbook was
6509.11g-93-4.
This supplement supersedes R6 Supplement 6509.11g-93-3.
Document Name
6509.11g,0 Code
Superseded New
(Number of Sheets)
20
18
Digest:
This supplement revises charge-as-worked guidance in response to approved budget
restructuring implemented in FY95.
/s/ Robert W. Williams
ROBERT W. WILLIAMS
Regional Forester
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FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK
R6 SUPPLEMENT 6509.11g-97-1
EFFECTIVE 01/29/97
ZERO CODE
04 - RESPONSIBILITY
04.3 - National Forests.
4. Forest Financial Manager. An integral step in the work planning and
budget execution process is the assignment of the financial/accounting coding to the
appropriate work planning documents. The Forest Service has a complex
appropriation structure and mix of funds. This is compounded further by the
multitude of fund and work activity codes to identify congressional and agency
needs. An additional complication is the need to track and identify, through
additional coding schemes, items such as real property investments, individual
cooperator accounts, and so forth. To meet responsibilities in this critical area, the
Forest Financial Manager/Budget and Accounting Officer, (or delegated Budget and
Finance personnel) must review all work planning documents for the forest to
insure adherence to charge-as-worked guidelines and congressional intent. This
responsibility may also be delegated to district Administrative Officers (AO) at the
discretion of the Forest AO based on individual knowledge and skills of the District
AO. Any such delegation should be documented to clearly explain the
responsibility and accountability.
08 - FISCAL CONTROLS.
4. Charge-as-Worked Controls. Funding for special programs must comply
with normal charge-as-worked guidelines, Congressional intent, fund usage rules,
as well as existing procurement regulations, cooperative authorities, and so forth.
General financing guidance on items such as ecosystem management, forest
planning, watershed analysis, resource coordination, monitoring, and mitigation is
provided in the following direction. In practice, the process may vary from forest to
forest. The essential points related to the financial aspects and charge-as-worked
direction revolve around when to code the planning tasks to a project work activity
or to an ecosystem management fund code and work activity.
a. Forest Plan Financing. Financing should follow the benefitting fund
principle, giving recognition to the fact that the line item for ecosytem planning,
inventory, and monitoring (NFEM) would be used to finance all forest planning
costs for the National Forest System (NFS) mainhead. Charges to these fund codes
should be based on the estimated benefit these programs share in the overall forest
planning process.
This direction is applicable for Regional Guides and Forest Plans:
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Fund Code
Work Activity
WFPR - Fire Presuppression
NFEM - Ecosystem, Planning, Inventory
and Monitoring
CNXX - Forest Road Construction
EM112
EM112
EM112
b. Spatial Disaggregation. It is the initial step in implementation of the
forest plans. This is a way of distributing scheduled activities to subunits of the
forest.
This is a forest-wide land management planning activity which is an integral "first
step" of the forest planning process. Funding for this activity should follow the
forest land management planning criteria discussed in item a above.
c. Ecosystem Analysis at the Watershed level. This activity looks at the
integrated resource options, cumulative effects, and connected activities that could
logically occur in the analysis area over a foreseeable period of time.
This intermediate level of analysis will normally be needed to move from the
Spatially Adapted Activity schedule (spatial disaggregation) to those activities
which are to be specifically carried forward to National Environmental Policy Act
(NEPA) disclosure and decision making. This assessment process is an area-specific
refinement and focus from the forest plan level of analysis, and is aimed at
developing management options regarding activities that could occur in the analysis
area (watershed). These identified activities may serve as a basis for formulating
various NEPA alternatives or additional management mixtures. This intermediate
level of analysis involves an interdisciplinary team of resource specialists and is the
basis for future project selections. The analysis itself is not in support of any one
project, as decisions are yet to be made on which activities will be selected.
Watershed assessment activities should be multi-financed based on the anticipated
issues and or concerns in the watershed with the NFS portion all being financed
from the NFEM expanded budget line item (EBLI). Fire (WFPR) and Construction
(CNXX) should be used as appropriate, in addition to the NFEM EBLI to multifinance a watershed assessment based on the benefitting fund principle.
The exception to NFEM only funding for NFS activities would be in relation to
planning, inventory and monitoring efforts conducted for dual-purposes of
providing information for forest/landscape scales and project-level scales which
should be multi-funded through coordination of NFEM and benefitting funds. For
example, inventory and assessment associated with an allotment management plan
(AMP) may provide information for a site specific (such as a fence or water) project,
ordinarily funded from NFRG. When the inventory and assessment associated with
an AMP serves more than one level of planning, and is designed to meet multi-level
needs it may be funded in part by NFEM also. Another example is soils
information gathered to assist in project design, funded by the benefitting function.
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When the information is designed to meet the needs for both a site-specific project
and a forest plan or assessment, then EPIM funds along with the benefitting
function may be used. This strategy facilitates accommodating more than one
outcome or result.
Generally, it would be inappropriate to use KV, BD, and or SSF to finance
watershed assessment activities when the objective is to determine by the
assessment, what the management direction will be for an area. The one exception
to this would be in the use of SSF as explained in the exception above and the
following. If it is known going into a watershed assessment that timber salvage
operations will be one of the outcomes of the assessment and in fact is one of the
prime objectives driving the watershed assessment, then it would be proper to use
SSF, based on the dual-purpose of gathering information for the landscape scale as
well as the project-level scale. The information is designed to meet the needs for
both the SSF site-specific project and a forest plan or assessment and thus SSF and
EPIM funds are appropriate. The assessment is in essence an expanded
cumulative effects analysis that has historically be done for NEPA purposes. The
key is that going into the watershed assessment where it is known salvage
operations are a given outcome, as opposed to a watershed assessment, where the
objective is to determine future management direction, with no "given" going in.
The above use of SSF is to be used ONLY when there has been a major catostrophic
event (such as fire, insect, blowdown, and so forth) driving the need for the salvage
operation. It is NOT to be used where salvage may merely be a component of
potential timber sales within the watershed.
It should also be noted, that for those watersheds where there is currently some KV
and or BD work planned and financed, there is a need to determine if what is
planned fits or is compatible with the standards and guidelines in the Presidents
Plan. Some planned projects will continue to be appropriate, some may not, and
some may require modification. The work associated with determining whether
these projects are still appropriate (as is or as modified) is an appropriate KV and or
BD charge. If KV and or BD funding levels are inadequate to support this need,
KV's share would be covered by the appropriate NFS fund code and BD's by WFPR.
The use of KV and or BD for this work is based on the fact that identified planned
projects must be validated for adherence to current standards prior to performing
the work.
d. Schedule and Budget. It is the step in which projects are ranked and
scheduled in response to the direction in the forest plan, the desired future
condition, the project pool of the area analysis, and the management needs and
opportunities. The result is an implementation schedule outlining how much of
each activity will be done, and the estimated cost of doing it. Managers, with
resource specialists' advice, shall determine priorities and select projects through an
annual process.
Resource specialist input (time involvement) to the schedule and budget process
should be funded using the same principles reflected in item c above.
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e. Planned Projects from the Schedule and Budget Phase. At this point a
decision has been made regarding the activities and projects that go on in the
specific area which leads into the process of initial project preparation activities,
scoping and or position statement development. This ultimately leads into a project
specific environmental analysis (EA) which produces a NEPA document. This
process, along with the NEPA process requires the interdisciplinary approach (ID
team) to analysis for any proposed actions (projects) with the potential of significant
environmental effects. This ID team approach, again involves resource specialists
in the EA process. At this stage of the process, the resource specialist (resource
coordination) input is in relation to specific proposed projects and as such costs need
to be charged in accordance with the benefitting funds concept regarding the
particular ground disturbing project.
An example of funding as it relates to a timber sale would be as shown in Exhibit
01.
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08 - Exhibit 01
Timber Sale Summary
The essential relationships are highlighted as follows for a Timber Sale project:
Sample
Associated Resource Coordination
Tmbr
Fire
Minr Rnge Rec
1/
S&W Wldf Roads
ID Proposed Action,
Purpose and Need
FUND CODE
NFTM
WORK ACTIVITY ET114
Scoping, Inventory,
and Issues
FUND CODE
NFTM
WORK ACTIVITY ET114
Environmental Analysis
and Documentation
FUND CODE
NFTM
WORK ACTIVITY
ET114
NFTM NFTM NFTM NFTM NFTM NFTM CNTM
ET114 ET114 ET114 ET114 ET114 ET114 LT214
2/
1/ Resource Coordination: Resource coordination is required in the design of
projects/programs, such as timber sales, mineral development, water improvements,
and livestock grazing, to help minimize any negative effects on the other resources.
Coordination is "the technical services received from another program area in
support of preparing and planning program and project objectives." Resource
Coordination is funded by the project requiring the coordination support. For
example, Wildlife resource coordination in support of the timber program would be
charged to Fund Code NFTM (Timber) and Work Activity ET114 (Sale Prep).
2/ LT214 code is shown only to highlight correlation with transportation planning
and the fact that road construction support is charged to CNTM instead of NFTM.
If the decision documents and project analyses indicate that there is one primary
purpose for the project to produce a target (cost objective), then the following
applies:
Example: A recreation project located in an active domesticlivestock allotment
requires support from range. Range provides technical support in the preparation
and planning of the recreation objective (range coordination to recreation).
However, range will not benefit from increased forage production or additional
improvements. The proper charge is fund code NFRM and work activity AN22.
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In situations where there are multiple objectives (two or more clear objectives), the
previous example does not apply. For projects to have multiple objectives, the
objectives (along with targets) must be specified in the decision document (the
purpose and need of the project) and planning analyses. In situations where
multiple objectives occur, the following applies:
Example: A project has been implemented to improve wildlife habitat and provide
wood fiber. As a result of the project, 100 acres of wildlife habitat will be provided
along with 1 million board feet of timber (both wildlife habitat and timber are
targets and cost objectives). However, the project occurs in an active domestic
livestock allotment and there is a high probability that range forage will be
damaged by the logging operations. For this project, timber and wildlife related
costs would be charged to their own function and not charged as coordination.
Range coordination costs should be splitproportionally to timber and wildlife funds
based on the benefit to each.
A key to this approach is that the objectives and targets leading to cost allocation
are identified prior to project implementation in planning and decision
documentation. As the project is implemented, the program receiving the benefit
based on the objective or target incurs the cost of production as shown in Exhibit 02.
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08 - Exhibit 02
1. Line Officer Approval of Environmental Analysis and Prescription
General Administration
2. Project Execution
Timber Sale Project - Execution
Work Activity
Unit of
Measure
Sale Administration
Work
Activity
Code
Fund Code
Alternate
Fund Code
(if inadequate
KV Collection)
MBF
ET12+
NFTM
N/A
Sale Boundary Loc.
Miles
Road Surveys (Preconstr.)
ET114
LT21T
NFTM
CNTM
N/A
N/A
Road Constr. (Constr.)
Miles
LT22T
CNTM
N/A
Establish Dispersed
Camping Site 2/
PAOT
AN22
CWKV
NFRM
Range, Resource
Mitigation 1/
Property DN221
CWKV
NFTM
w/activity ET12+ 3/
DN221
CWKV
NFRV
CW222
CWKV
NFWL
Structure CW221
CWKV
NFWL
CWKV
NFTM
w/activity ET12+ 3/
Range Resource
Enhancement 2/
Seeding & Planting 2/
Acres
(Non-struc. Wildlife Hab. Imp.)
Struct. Hab. Improv. 2/
Watershed Resource Improvement
(Mitigation) 1/
Acres
FW22
1/ Specific activities that were identified in the EA (NEPA) process and are
required in order to carry out the parent project. These are required mitigation
activities.
08 - Exhibit 02--Continued
2/ Specific activities identified in the EA (NEPA) process as enhancement projects
to be accomplished if funding is available.
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3/ Any mitigation required prior to award of timber sale should be charged to
NFTM ET114.
NOTE: Enhancement activities may be funded from CWKV (if collections made) or
from appropriated funds of the benefitting activity should KV collections be
inadequate. Mitigation funding is different. KV may be used to fund required
mitigation work to protect/improve renewable resources. However, if KV
collections are not adequate to accomplish the required mitigation work, the cost of
the mitigation is properlychargeable to the same funds the ground disturbing
project is financed from. Thus in a timber sale example, timber sale funds would
finance the cost of the mitigation work. This is true whether for range, soil, wildlife,
or any other mitigation that may be necessary. Mitigation required as a result of a
timber road construction project would be funded from CNTM funds.
3. Monitoring and Evaluation
(Timber Sale Project - Project Monitoring and Evaluation)
Work
Activity
Code
Fund Code
Water Quality
(Water Res. Monitoring)
ET12TC
NFTM
Post Treatment Exam.
and Analysis
ET12TC
NFTM
Natural Regen. Cert.
ET24
NFFV
CWKV
Wildlife Monitoring
and Review
ET12TC
NFTM
Cult. Res. Monitor
and Review
ET12TC
NFTM
LT22T
CNTM
Work Activity
Final Inspection
of Road
Unit of
Measure
Miles
NOTE: Monitoring With Permanent and Trust Funds (KV). The only monitoring
that can be accomplished with KV is the monitoring or evaluation of KV completed
projects. For example, a water improvement or range fence built with KV funds
could be monitored to determine if the KV project met the objective. It is
inappropriate to use KV funds to monitor or determine the effects of the timber sale
on any resource during or after the sale; this is the responsibility of appropriated
funds from the ground disturbing activity which generated the need for the
monitoring work. This principle applies to BD and CWFS as well.
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With the change in support implemented in FY95, the resource coordination /
support needs are now to be financed by the ground disturbing project causing the
need for the support (which constitutes "benefitting function"). That concept is as
applicable in the "project" monitoring & evaluation stage as it is in the "project"
(EA) NEPA work at the beginning.
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f. Forest Plan Monitoring and Evaluation. While the monitoring and
evaluation process seems to come at the end of the implementation process, the fact
is that it pervades the whole implementation process. Many linkages exist between
monitoring and evaluation and all the other foregoing processes. For simplicity's
sake, it is discussed at this point because this is where the working impacts start to
be felt; when the project is completed on the ground.
The essence of monitoring and evaluation is to assess the effectiveness of the forest
plan and the need to change the plan through amendment or revision or to continue
with the forest plan.
NFMA Regulation 36 CFR 219.12(k) requires that forest plan implementation be
evaluated to determine the effects of management practices, how well objectives
have been met, and how closely management standards and guidelines have been
applied. This requirement is the basis for the regional monitoring strategy.
Project and program level monitoring should be funded by the benefitting program
areas. Examples are as reflected in the monitoring and evaluations sections of the
previous timber sale project example. Forest level overall forest plan monitoring
and evaluation should be financed in accordance with the same financing principle
as forest planning as described in item 4a of this direction with the exception that
work activity code EM121 should be used.
5. Accuracy of Charges
a. Payroll Accuracy. Follow the national direction in the parent text, unless
by so doing a significant amount of the annual work plan and actually completed
work would not get recorded. It may be necessary to record time in segments of less
than 4 hours in these cases. Examples of this might be where a person spends 1 to
2 hours a day (less than 4 hours) on a certain activity which would not get recorded
using the strict 4-hour rule application. Good judgment and common sense are a
must in applying the 4-hour rule principle. Refer to item "e." for policy on
international assignments.
c. Equipment Use and Fixed Ownership Rate (FOR) Accuracy. Equipment
use costs may be managed in a number of ways, such as a separate management
code for each vehicle or a district-wide management code (multi-line), which
accounts for equipment use costs for the entire district. If the district-wide
management code is utilized, the key is that a sound basis be used and documented
for multi-line distribution of costs (such as individual work plans reflecting
estimated mileage).
Good documentation must be kept to identify need for periodic adjustments to the
multi-line code at required review intervals, as prescribed in item 7.
Reasons for adjustments would be:
1) Significant changes in estimated miles,
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2) Nnew programs added during the year,
3) Vehicle(s) transferred off the district,
4) Vehicle(s) assigned to special projects not considered when multi-line code
was developed.
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. These are for areas such as fire suppression activity,
reimbursable charges, and so forth.
Forest-wide management codes for equipment use charges are not in accordance
with the charge-as-worked principle and thus should not be utilized.
d. Training Accuracy. Training costs are normally paid by the programs
where the employee works.
Specialized training needs are to be reviewed carefully. If this training can be
identified with a program that is not a regular work activity for the employee,
charge the training to that program's Fund Code and Work Activity. Fire training,
for example, would be charged to Forest Fire Protection - WFPR work activity
PF114. However, if the primary purpose of the specialized training is for individual
development rather than program needs, charge it to the individual's regular work
activities.
Fire training is broken into three areas so units can charge costs accurately:
(1) Charge basic fire training (32 hour course), orientation, or minor sessions
to the normal funds where the employee is regularly assigned. Generally, this
training or orientation provides the basic fire skills. It is not the intent to charge
every minor session that may occur at the district, forest, or Regional Office (RO)
that has any correlation to fire. Some local judgements need to be made. As every
employee has an inherent responsibility to support fire activities, this is consistent
with charging base general training sessions to normal funds.
(2) Charge training for a specific fire team, support, or overhead position to
WFPR. This includes developmental, refresher, or follow-up courses. The intent is
to charge salary, travel, and other costs. Typically these sessions are held at
regional, zone, or national locations (Marana) and last for several days to several
weeks.
(3) Training instructors. Charge the time spent developing class materials,
time in class, and review/followup to WFPR. Minor amounts (four hours or less)
spent on training sessions where fire is a small part of the session may be charged
to normal funds.
e. Detailer's Cost Accuracy. One exception to the 80 hour criteria is
international assignments which are considered training related expenses and
national guidance provides that assignments up to 6 weeks may be charged to the
employee's normal funds.
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g. Shared Services Accuracy. Shared services support costs as described in
FSH 1909.13, section 40.7, should be financed based on anticipated benefitting
users/programs.
h. Computer Services Accuracy. Computer support staff and equipment
should be financed from benefitting funds. Computer costs can be separated into
categories for further clarification of the charge-as-worked principle.
(1) Data Management and Data Processing. These costs should be
distributed to the correct fund codes and work activities based on activities
benefitted. In calculating the benefitting funds shares, be sure to reflect all support
operations and not just computing time.
(2) NCC-KC Costs. Each unit is billed periodically for its use of the NCC-KC
computer programs and data. These costs can be directly related to specific
programs, such as timber cruising. Therefore, they are charged directly to the
programs they benefit. Units may use a multi-line management code to charge
these costs. The lines of accounting in the management code must be reviewed and
adjusted periodically so they properly reflect the correct fund code and work
activity.
(3) Data General/IBM Costs. These costs can be separated into system
enhancement costs and maintenance costs. System enhancement costs are those for
additional hardware, software, or facilities that improve the computer system.
Some examples would be adding memory terminals to a system or purchasing
additional software. All system enhancement costs are to be charged to the
programs generating the need for the enhancement or upgrade. A general overall
enhancement for the benefit of all users should be charged accordingly. An
enhancement for one program should be charged to that program causing the need.
The equity of each program must have a sound basis and be documented. Since
computer hardware costs have been capitalized into the Working Capital Fund,
replacements would be funded from WCF. Use of WCF should follow current
direction on use of WCF funds for computer replacements.
Computer system maintenance costs are those costs necessary to keep the system
available for day-to-day operations. Salaries of most computer operators, cost of
repairs to the system, maintenance contracts, and cost of replacement equipment
should be charged out proportionately to all benefitting programs.
(4) Geographical Information System (GIS). Charge GIS costs to the
benefitting fund codes and work activities. Since many programs will benefit,
multi-line codes may be used to track the costs. Document the method of
determining equity for each line of accounting on the work plan.
Periodic reviews must document changes to the equities of the funds charged or
adherence to the original plan.
k. Land Management Planning. The forest core team, ID Team, and their
support costs for items such as rent, telephones, computers, and utilities should be
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financed from the ecosystem management NFEM EBLI and WFPR and CNXX as
appropriate. If a unit does not have a core team, but rather pulls groups together
to do that type of work on an ad hoc basis, the time should still be charged in the
same manner.
Other incidental (less than 4 hours) or indirect support or involvement should be
funded from the fund code and work activities providing the support. Examples of
this other incidental involvement are:
(1) Coordination given by other than the above teams shall be charged to
employee's normal resource fund code/work activity as part of the management of
their resource program.
(2) Line Officer review, comment, and input.
(3) Incidental office support by a common services word processing pool.
l. Supervisor's Office (SO) Principal Staff, Substaff, and Ranger District
Principal Staff. Project work shall be recorded either as direct financing with one or
more single-line management codes (one management code, one line of accounting)
or indirectly through the use of a multi-line management code (one management
code, multiple lines of accounting). It is important to keep the parent direction in
item 6 in perspective here and utilize the multi-line codes only for the exceptions.
If staff project work can be directly tied to specific projects or work activities in
manageable segments of time, it should be charged directly to single-line
management codes.
General staff work (primarily ranger district principal staff and SO principal staff
officers) that benefits multiple fund/work activity codes may be recorded in multiline 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. The program managers' best professional
determination of where they anticipate spending their time is a satisfactory basis
for establishing, reviewing, and documenting these codes. The responsible program
manager should personally sign off on the work plan reflecting their accountability
for the financing mix.
In situations where multi-line management codes are used, place no more than one
staff/RDMA person for each management code unless there is like funding involved.
Where funding is the same, more than one person can be included in the
management code.
m. District Business Management Staff. An annual work planning
document should be prepared reflecting the type of work planned.
The closer the administrative support is to the direct project work, the easier it is to
determine benefitting funds and activities. Project specific work includes such
duties as working with timber sale contracts, special use permits, range and
minerals permits. Costs associated with this work are charged to the benefitting
fund codes and work activities. Other general activities such as safety, wellness,
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childcare, receptionist, contracting, and information systems, should all be financed
from benefitting funds. Refer to Exhibit 01 to FSH 1909.13, 40.61.
A multi-line management code may be used if it is supported by a well-documented,
sound basis for distributing the costs.
n. Appeals and Litigation. Appeals and Litigation (A&L) are broken down
into three categories as shown in Exhibit 03.
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08 - Exhibit 03
Forest Plan A&L, Project A&L, and Timber A&L rework costs to identify
how they should be charged.
1. Most work on forest plan appeals is charged to the same funds and work
activities as Land Management Planning (LMP). However, specialist input on
forest plan appeals is charged to a fund code and work activity that represents the
type of work accomplished.
Example: Forest Plan Appeal
Fund Code
Work Activity
Description of Work
NFEM, WFPR, CNXX
EM112
Appeals Coordination
Drafting responsive
statement
Fund Code
Work Activity
Description of Work
NFWL
CW1
Wildlife input on an
appeal issue
NFRV
DN1
Range input on an
appeal issue
General Tasks:
Resource input:
2. When a project appeal occurs, it is directed to that specific project. Charge
the cost of responding to the appeal to the primary purpose of the project.
Example: Timber Sale Project Appeal
Timber A&L work is charged to a special work activity ET171. Charge the costs of
processing timber sale appeals, litigation, and contract claims to this work activity.
It includes payments to other parties in settlement of timber sale litigation or
contract claims. Examples of charges to ET171 are:
- Cost of salaries and travel of persons working directly on processing and
responding to timber sale appeals.
08 - Exhibit 03--Continued
- Court costs for appeals and litigation.
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- Payment of a claim to a timber purchaser pursuant to a Contracting
Officers or Board of Contract Appeals decision.
Example: Timber Project Appeal and Litigation
Fund Code
Work Activity
Description of Work
NFTM
NFTM
ET171
ET171
NFTM
appeal
ET171
Appeals Coordination
Wildlife response on
appeal
Range response on
3. Charge the preparation costs of timber sales that are being reworked as a
result of an appeal or litigation decision to Work Activity ET173. This includes the
rework of any existing sales as well as any other sales which have already passed
through Gate 2 but are being reworked because of a decision on another sale. This
code does not include any abandonment costs that might be incurred.
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o. Facility Maintenance. Refer to sections 33.32 and 62.3.
p. Fires. To help clarify fire related charges, the categories of wildfires and
prescribed fires should be handled as follows:
The monitoring and suppression of prescribed fires (whether the ignition is planned
or unplanned) is charged to the primary fund codes and work activities. As long as
the fire remains within the prescription, it should be charged to the benefitting
program. Examples are:
Fund Code
Work Activity
Description of Work
NFWM
AW
Unplanned ignition
in a wilderness "let burn"
area
NFWL
CW222
Prescribed wildlife forage
burn
See section 52.16 for information regarding a prescribed fire that is declared a
wildfire and the use of WFSU is authorized.
The suppression of wildfires is charged to WFSU (except as discussed below) with
work activity PF12. Work activities TS12 or TS13 are applicable for fires where
costs will be reimbursed by another federal agency or state. Since the Forest
Service may suppress wildfires for other federal agencies, state, and private parties,
accounting must be made for each fire when suppressing for these non-Forest
Service entities, with a separate individual management code with appropriate fire
project number. This allows retrieving the costs at a later date to bill states or
private parties.
There are two exceptions to charging WFSU for wildfire suppression. One exception
is charging the base 8-hours of WFPR financed persons. They are charged to WFPR
with work activity PF12 for their base 8-hours. However, their overtime is charged
to WFSU, work activity PF12 through the use of the P-Code
system.
Some employees are only financed for their base 8 hours from WFPR for certain
days and the remainder of their time is financed from other project funds. If they
are working on other-than-fire project funds on the day they are sent to a fire,
charge all of their fire suppression time to WFSU.
The other exception to be covered is in relation to the fire contingency (sometimes
called fire severity) funds approved by Congress. These funds are received to
provide for such activities as extra standby and tours of fire crews and equipment
because of the severity of the fire season. The expenditure of severity funds is
charged to fund code WFSU with work activity PF115.
R6 SUPPLEMEMT 6509.11g-97-1
EFFECTIVE 01/29/97
6509.11g, 0-Code
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q. Transfer of Station. Costs for transfer of station should be charged to a
management code(s) that converts to the same fund codes and work activities that
pay for the salary of the transferring employee in their new position.
One management code could be established for several transferring employees if all
the employees are charged to the same fund codes and work activities, such as
NFGA.
7. Reviews.
a. Multi-Line Management Codes. All multi-line type management codes
shall be reviewed at least two times a year, and adjusted as needed to accurately
reflect Charge-as-Worked.
The management code(s) should be reviewed and adjusted as necessary at the first
financial review. The final review and adjustments shall be in conjunction with the
final financial review (normally June) in order to establish the final funding
formulas for the Fiscal Year.
These reviews shall be coordinated by the Forest Financial Manager and must be
documented and retained for two years or until the next RO Financial Management
Internal Compliance and Control Review is completed, whichever is later. Units
may use the work plans, management code reports, or a separate worksheet or form
to document the reviews as determined appropriate.
The person responsible for determining benefitting funds for the multi-line
management code should sign the applicable form as a means of adding
accountability to the review process.
b. Workplan/Accounting coding review. To meet responsibilities in this
critical area, the Forest Financial Manager or delegated official (See section 04.3)
must review all work planning documents for the forest.