6509.11k,40-43
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FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
Region 1 Supplement No. 6509.11k-94-3
Effective 7/22/94
POSTING NOTICE: Supplements to this title are numbered consecutively by title and calendar
year. Post by document name. Remove entire document and replace with this supplement.
Retain this transmittal as the first page of this document. The last R1 supplement to this title
was supplement 6059.11k-94-2 to chapter 30.
Page Code
40.74
41.1
Superseded Sheets)
1
1
Supplements Covered
R1 SUPP 11, 5/86
R1 SUPP 1, 3/83
Document Name
6509.11k, 40-43
Superseded New
(Number of Pages)
--
2
Digest:
40.74
Removes obsolete code and ZIP code listing of state abbreviations.
41.12
Updates code to match parent text. Updates the required reading references for new
Certifying Officers.
41.7
Clarifies the purpose of the justification statement for accounting adjustments and that
documentation for adjustments must be kept at the Certifying location.
David F. Jolly
Regional Forester
R1 SUPPLEMENT 6509.11k-94-3
EFFECTIVE DATE 7/22/94
6509.11k,40-43
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FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
R-1 SUPPLEMENT 6509.11k-94-3
EFFECTIVE 7/22/94
CHAPTER 40 - PAYMENTS
41 - CERTIFICATION AND CERTIFYING OFFICERS.
41.12 - Unit Certifying Officers.
1. Authority to Designate. The Director of Administration has authority to designate
Unit Certifying Officers. All requests for changes in existing designations or designations
of new Certifying Officers must be submitted in writing to the Director. Requests for new
Certifying Officers must also contain a statement that the candidate has read the material
referenced below under item 2.
2. Designation of Certifying Officers. Certifying Officers must be familiar with various
regulations, direction, policies, and decisions that affect their roles and responsibilities.
The following is a list of reference material pertaining to role and responsibilities of a
Certifying Officer:
-Principles of Federal Appropriation Law, Second Edition, Office of General Counsel has
the following information:
-Chapter 09 - Liability and Relief of Accountable Officers
-The Concepts of Liability and Relief
-Who is an Accountable Officer
-Certifying Officers
-Collection Action
-Restitution, Reimbursement, and Restoration
-FSH 6509.31, Title II, National Finance Center Voucher and Invoice Payments Manual Washington Office Supplement #9, Section 5, 4.A.a - Certifying Officers Responsibilities.
-FSH 6509.11k - Service-wide Finance and Accounting Handbook, Chapter 41,
Certification and Certifying Officers.
The Certifying Officer is ultimately responsible for the existence and correctness of the facts
stated on the voucher or its supporting papers. Since the facts often deal with contracting and
procurement payments, the Certifying Officer must also be familiar with the following reference:
-Federal Acquisition Regulations System (FARS), Sections 1.602 and 33.010.
41.7 - Processing Accounting Adjustments. All accounting adjustments must have a
justification statement as backup documentation. The statement must clearly state the purpose
for the adjustment. Also, it must address the adjustment's fiscal propriety whenever fund code
or appropriation lines are crossed. The statement is especially critical for adjustment amounts in
excess of $10,000 since these have the greatest probability of being audited. Attach the
R1 SUPPLEMENT 6509.11k-94-3
EFFECTIVE DATE 7/22/94
6509.11k,40-43
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justification statement along with the other supporting documents to the voucher and retain at the
Certifying location.