FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
5/86 R1 SUPPLEMENT 11
11.53 - Cooperative Work, Forest Service, Knutson-Vandenberg (CWFS-K-V).
Coop (X25) overhead assessment should be made on a quarterly basis.
Using the Unit Financial Statement, proceed as follows:
1. At the end of the first quarter for each year, make assessment on expenditures and
obligations as shown on December statement. Assessment should be made account-by-account.
Make prior quarter assessment adjustments as needed.
2. At the end of the second quarter, account-by-account, subtract prior quarter accumulative
expenditures and obligations from current accumulative expenditures and obligations. The result is
the basis for the second quarterly assessment.
3. At the end of the third quarter, account-by-account, subtract March accumulative
expenditures and obligations from current accumulative expenditures and obligations. Determine
assessment on the difference.
4. At the end of July, account-by-account, subtact June accumulative expenditures and
obligations. The result is the basis for the July assessment. Then estimate the August and
September expenditures and obligations, include the actual July business and make an assessment
on all 3 months. Compare the estimate against the actual when it becomes available and make
adjustments as needed during the next assessment.
The assessment of AD-742's for first, second, and third quarters are due in the Regional Budget
Office by February 1, May 1, and August 1, respectively.
The assessment of AD-742's for fourth quarter must reach the Regional Budget Office by
September 8 and NFC by September 15.
Coop-other assessments are to be made by using the collection half of an AD-742. Assessments
must be kept separate by class codes. (See enclosed list of codes to be used for Regional Office
overhead). Establish an SO overhead code for each coop-other class code used on your unit.
Once the management codes for both RO and SO class code have been established, make the
coop-other overhead assessment. See exhibit 1 for a sample of a completed AD-742 using the
following data.
Exhibit 1 data: The assigned management code for RO coop-fire is 1753. For this exhibit, we
assumed that Idaho Panhandle SO assigned management code 653212 to their coop-fire account.
Exhibit 1 makes a $200 overhead assessment against the Idaho Panhandle coop-fire overhead
account.
This same procedure must be repeated for any expenditures in class code 2, class code 3, class
code 7, etc.
Collect overhead assessments into true functions. Do not use function 971.
SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
5/86 R1 SUPPLEMENT 11
All Regional Office coop-other overhead assessment are to be placed in unit 56 by using TM 56 in
the fund/unit code column on the AD-742.
Prepare an original and one copy of the assessment AD-742. Send original to NFC and the copy to
Regional Office Budget Office.
Be sure to spend the coop-other overhead as collected, class code by class code.
REGIONAL OFFICE COOP-OTHER MANAGEMENT CODE FOR OVERHEAD
APPROPRIATION
ACCOUNT 1/
ASSIGNED MANAGEMENT CODE
X25
02100
001749
X25
03100
001750
X25
07100
007151
X25
08100
001752
X25
10127
(Idaho Fish & Game only)
001761
X25
11100
001753
X25
15100
001754
X25
21100
001755
X25
22100
001756
X25
24100
001757
X25
25100
001758
X25
31100
001759
1/ First 2 digits of account number identify the CWFS class code.
Exhibit 1 may be viewed in hard copy.