6509.11k_50_Contents
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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
Amendment No.: 6509.11k-2007-7
Effective Date: September 28, 2007
Duration: This amendment is effective until superseded or removed.
Approved: KARREN ALEXANDER for
JESSE KING
Chief Financial Officer
Date Approved: 09/24/2007
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 6509.11k-2007-6 to 6509.11k_52.
New Document
6509.11k_50_contents
7 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
6509.11k,50 Contents
(Amendment 6509.11k-2000-1, 11/17/2000)
7 Pages
Digest:
52 - Removes reserved from section 52 and changes caption from “Reports Produced by
National Computer Center at Fort Collins” to “Funds Control Management.”
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
6509.11k_50_contents
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
Contents
50.1
50.2
50.3
50.4
50.41
50.42
Authority
Objectives
Policy
Responsibility
Director Fiscal and Public Safety, Washington Office
Regional Directors of Fiscal and Public Safety and Assistant Directors for Research,
Administration
51
51.05
51.1
51.11
51.11a
51.11b
51.12
51.13
51.13a
51.13b
51.2
51.21
51.21a
51.21b
51.21c
51.21d
51.21e
51.22
51.22a
51.22b
51.22c
51.22d
51.22e
51.23
51.23a
51.23b
51.23c
51.24
51.24a
51.24b
51.3
51.31
51.31a
NATIONAL FINANCE CENTER (NFC) PRODUCED ACCOUNTING REPORTS
Definitions
Report Availability, Identification, Distribution, and Analysis
Report Availability and Identification
Report Availability
Report Identification
Standardized Report Distribution
Report Analysis
Report Relationships
Correcting Report Discrepancies
Monthly Reports
Subunit Level Reports
Project Manager's Statement, BUDG 56-1
Subunit Summary Report by Management Code, BUDG 53-2
Subunit Summary Report by Fund Code, BUDG 53-3
Plan Summary, BUDG 56-4
Subunit Transaction Register, BUDG 58-1
Unit Level Reports
Management Code Directory, MASC 6306
Unit Fund Control, BUDG 53-8
Unit Fund Control, OP and Balance Only, BUDG 53-9
Unit Financial Statement, BUDG 53-4
Cumulative Out-of-Balance Conditions, ABCO 7704
Accounting Center Level Reports
Regional Fund Control, BUDG 53-6
Regional Fund Control, OP and Balance Only, BUDG 53-7
Regional Fund Control, BUDG 64-2
National Level Reports
National Fund Control, BUDG 54-5
National Fund Control, BUDG 64-1
Quarterly Reports
Subunit Level Reports
Management Code Master Proof List, MASC 6305
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
6509.11k_50_contents
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
51.32
51.32a
51.32b
51.4
51.41
51.41a
51.41b
51.41c
51.41d
51.41e
51.41f
51.41g
51.41h
51.41i
51.41j
51.42
51.42a
51.42b
51.42c
51.42d
51.42e
51.42f
51.42g
51.43
51.43a
51.43b
51.43c
51.43d
51.43e
51.43f
51.43g
51.43h
51.43i
51.43j
51.43k
51.43l
Unit Level Reports
Job Corps Center Financial Report, BUDG 57-1
Quarterly Statement of Net Receipts, BUDG 61-2
Annual Reports
Unit Level Reports
Unit Summary of FEDSTRIP Open Items, FEDS 55
Analysis of Work for Other Forest Service Units BUDG 4B-1
Analysis of Reimbursements, BUDG 4B-2
Unit Financial Statement, Final, BUDG 53-4
Unit Financial Statement, Opening Balance Forward, BUDG 53-4
Statement of Obligations, BUDG 4V-1
Statement of Obligations by Work Activity, BUDG 4V-4
Summary of Personnel Service and Objective Classification by Accounting Center
and Unit, Schedule A, BUDG 4W-1
Summary of Personnel Service and Objective Classification, Schedule A-1,
BUDG 4W-4
Accrued Real Property Unit Summary, BUDG 4Y-1
Accounting Center Level Reports
Statement of Obligations, Regional Summary, BUDG 4V-2
Statement of Obligations by Work Activity, Regional Summary, BUDG 4V-5
Summary of Personnel Service and Objective Classification, Schedule A, Regional
Summary, BUDG 4W-2
Summary of Personnel Service and Objective Classification, Schedule A-1, Regional
Summary, BUDG 4W-5
Summary of Obligations by Fund Codes, Schedule B, Regional Summary, BUDG
4W-9
Staff Years per Million Dollar Obligations, Regional Summary, BUDG 4W-7
Accrued Real Property Regional Summary, BUDG 4Y-3
National Level Reports
National Fund Control (Balance Forward), BUDG 53-5
National Budget Object Statement, BUDG 4J-1
National Fund Control, BUDG 4J-2
National Financial Statement, BUDG 4K-1
Detail List of Forest Service End of Year Records Passing Edit, BUDG 4F-1
Detail List of Forest Service End of Year Records Failing Edit, BUDG 4F-2
Correction Proof Listing, BUDG 4H-1
Detail List of Yearend Changes, BUDG 4H-2
Statement of Obligations, National Summary, BUDG 4V-3
Statement of Obligations by Work Activity, National Summary, BUDG 4V-6
Summary of Personnel Service and Objective Classification, Schedule A, National
Summary, BUDG 4W-3
Summary of Personnel Service and Objective Classification, Schedule A-1, National
Summary, BUDG 4W-6
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
51.43m
51.43n
51.43o
51.43p
51.43q
52
52.01
52.03
52.04
52.04a
52.04b
52.04c
52.04d
52.04e
52.04f
52.04g
52.04h
52.04i
52.05
52.1
52.2
52.3
52.4
52.5
53
53.01
53.1
53.11
53.11a
53.11b
53.11c
53.2
Staff Years per Million Dollar Obligations, National Summary, BUDG 4W-8
Summary of Obligations by Fund Codes, Schedule B, National Summary,
BUDG 4W-10
Summary of Personnel Service and Objective Classification, Schedule A-2, National
Summary, BUDG 4W-11
Obligations by Activity, BUDG 4X-2
Report of Accrued Assets, National Summary, BUDG 4Y-6
FUNDS CONTROL MANAGEMENT
Authority
Policy
Responsibility
Chief Financial Officer
Director of Program, Budget and Analysis, Washington Office
Director of Financial Management, Washington Office
Director of Acquisition, Washington Office
Director of Budget and Finance, Albuquerque Service Center (ASC-B&F)
Assistant Director Budget Execution, Quality Assurance and Program Support
Regional Foresters, Forest Supervisors, Station Directors, Area Director, Institute
Director, Forest Products Laboratory Director, Deputy Chiefs, and Job Corps
Conservation Center Directors
Region, Unit, Station, Area, Institute, and Forest Products Laboratory Budget Officers
and Washington Office Deputy Area Budget Coordinators
Program Managers
Definitions
Penalties
Certification of Available Funds
Commitments
Obligations
Process for Recording a Commitment and Obligation Document into Foundation
Financial Information System (FFIS)
INPUT REPORTS TO NATIONAL FINANCE CENTER
Authority (Interim Directive)
Monthly Reports
Unit Level Reports
Report of Accounts Receivable
Report of Undeposited Cash
Report of Unpaid Obligations
Quarterly Reports
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
53.21
53.22
53.22a
Unit Level Reports [Reserved]
Accounting Center Level Reports
Report FS-6500-EM, Schedule 220.9, Report on Accounts and Loans Receivable Due
From the Public
54
54.1
54.2
54.3
54.4
54.41
54.5
54.6
54.61
54.61a
NATIONAL FINANCE CENTER SPECIAL YEAREND REQUIREMENTS
Work Performed for Other Forest Service Units
Management Accounting Structure Code (MASC) Table Updates
Management Code Master File Updates
Default Management Codes
Clearing of Default Codes
Payroll Force Release Charges
Yearend Correction Process
Detail List of Forest Service End-of-Year Records Failing Edit, BUDG 4F-2
Edits Used for Producing Detail List of Forest Service End-of-Year Records Failing
Edit, BUDG 4F-2
Description of Detail List of Forest Service End-of-Year Records Failing Edit,
BUDG 4F-2, ERRPT-1
Description of Detail List of Forest Service End-of-Year Records Failing Edit,
BUDG 4F-2, ERRPT-2
54.61b
54.61c
55
55.1
55.2
55.3
55.4
55.5
55.6
55.61
55.61a
55.61b
55.61c
55.61d
55.61e
55.7
ACCOUNTING CODES AND REFERENCE TABLES
Management Accounting Structure Code (MASC) Tables
Fund Codes
State Codes
Account Codes
Work Activity Codes
Other Accounts
Assets, Capital Investment Coding
Assets, Building Construction
Assets, Structures and Improvements
Assets, Leasehold Improvements
Assets, Land Acquisition
Assets, Cooperative Project Improvements
Budget Object Codes
56
56.01
56.05
56.1
56.11
56.11a
56.11b
ACCOUNTING INSTRUCTIONS
Authority
Definitions
Obligations
Recording Obligations
Personal Services and Benefits
Travel
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
56.11c
56.11d
56.11e
56.11f
56.11g
56.11h
56.11i
56.11j
56.11k
56.11l
56.11m
56.11n
56.11o
56.11p
56.11q
56.11r
56.11s
56.11t
56.11u
56.11v
56.11w
56.11x
56.11y
56.11z
56.2
56.3
56.31
56.31a
56.31b
56.31c
56.31d
56.31e
56.31f
56.31g
56.31h
56.32
56.33
56.33a
56.33b
56.33c
Transportation of Things
Employee Relocation Allowances and Benefits
Communication, Rent, and Utility Services
Contracts
Purchase Orders
Lands and Structures
Claims
Pending Litigation
Uniform Allowances
Assistance Payments to Grantees and Cooperators
Unemployment Compensation
Accounts Receivable Refunds
Intra-Regional and Inter-Regional Transfer of Expenditures
Interagency Orders
Working Capital Fund (WCF), Aerial Photography, and Geometronics Service Center
Cash Awards
Orders and Requisitions for Purchase of Equipment
Advances to Cooperators or Contractors
Tuition for Employee Training
Agreements with Timber Operators
Relocation Assistance Payments
Scaling Obligations Under Collection Agreements
Cooperative Law Enforcement
Purchaser Road Construction Credit Obligations
Personal Property Procedures [Reserved]
Real Property Accounting
Accounting Basis for Real Property
Asset Classification
Value to be Capitalized
Inventories
Accountable Property Officers
Capitalization of Non-Central Accounting System Transactions or Assets (Interim
Directive)
Work-in-progress (Interim Directive)
Capitalization Versus Expense Determination (Interim Directive)
Removing Real Property from Accounting Records (Interim Directive)
Real Property Accounts
Real Property Accounting Procedures
Regional and Station Headquarters Procedures
Unit Procedures
Posting Procedures
WO AMENDMENT 6509.11k-2007-7
EFFECTIVE DATE: 09/28/2007
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11K - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
56.33d
56.33e
56.33f
56.34
56.4
56.41
56.5
56.51
56.52
56.53
56.54
56.6
57
57.1
57.11
57.12
57.13
57.14
57.15
57.15a
57.15b
57.16
57.17
57.2
57.21
57.22
57.3
57.4
59
Recording Acquired Values
Adjustments to Form FS-6500-53, Real Property Ledger
Filing Form FS-6500-53, Real Property Ledger
Real Property Reports
Assessments
Assessment of Accounts Involving Work Performed for Others on Reimbursable
Basis to Cover General Administration Expenses
Incident Accounting (Interim Directive)
Fire Suppression (Interim Directive)
Fire Severity (Interim Directive)
Federal Emergency Management Agency Emergencies (Interim Directive)
Other Emergency Responses (Interim Directive)
Accounting Adjustments (Interim Directive)
REPORTING PROCEDURES
Obligation Reporting
Report Dates
Obligation Documentation and Definitions
Reporting Content
Payroll Obligations
Working Capital Fund (WCF) Fleet Obligations
Equipment Use
Fixed Ownership Rate (FOR)
U.S. Government Transportation Request (GTR's) and U.S. Government Bills of
Lading (GBL's)
General Services Administration (GSA) Motor Pool
Conversion of Payments by the National Finance Center (NFC)
Payment Types Not Yet Converted by the National Finance Center (NFC)
Payment Types Converted by the National Finance Center (NFC)
Intra-Regional and Inter-Regional Transfers of Expenditures
Accounts Receivables Classifications, Aging, and Write-Offs, (Uncollectible Billing
Register) (Interim Directive)
REPORTING PROCEDURES (Interim Directive)