6509.11k, 51.22-51.24
Page 1 of 27
FOREST SERVICE HANDBOOK
Portland, Oregon
6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
R6 Supplement No. 6509.11k-94-5
Effective April 22, 1994
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 R-6 Supplement to this handbook was
6509.11k-94-4.
This supplement supersedes Supplement 6509.11k-92-2. (Header
mistakenly says 6509.11k-92-1).
Document Name
Superseded New
(Number of Sheets)
6509.11k,51.22-51.24
29
27
Digest:
51.22 - Updates the latest TSPIRS developments that occurred in Fiscal Year 1993.
Extensive changes were made to the adjustment process.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 2 of 27
FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
CHAPTER 50 - ACCOUNTING
51 - NATIONAL FINANCE CENTER (NFC) PRODUCED ACCOUNTING
REPORTS.
51.2 - Monthly Accounting Reports.
51.22 - Unit Level Reports.
TSPIRS has been implemented on a Service-wide basis. This direction is for
Regional use to help monitor and assist with yearend reports published by the
National Finance Center. Specifically this supplement provides instruction to
ensure that the data is collected consistently and correctly for the Statement of
Revenues and Expenditures, one of three tables in TSPIRS. Additional instructions
can be found in the new TSPIRS Desk Guide.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 3 of 27
1. CROSSWALK. Listed below are crosswalks for FY 1993 and FY 1994.
a. Select criteria for the report "TPIR 01" Worksheet:
By Line Number
LN
DESCRIPTION
01
02
REVENUES
TIMBER SALES
03
FUND CODE
WK-ACT
NOTES
5008,5896,
CWKV,SSSS,
5882,PDPD
SEE NOTE 1
PURCHASER ROAD CREDIT
PUCR
SEE NOTE 1
04
ASSOCIATED CHARGES
BCBC,BDBD,
CWFS,RIRI,
SDSD,3221
SEE NOTE 1
05
INTEREST AND PENALTIES
1099,3220,
1435
SEE NOTE 1
06
TOTAL REVENUES
08
DIRECT TIMBER SALE EXPENSES
09
HARVEST ADMIN COSTS /1
10
TIMBER COMMODITY SALES
NFHA,CWFS,
RIRI,SSSS,
TTTT,TTSA,
QAQA
ET12XXXX
W/ TM IN XXXX
SEE NOTE 1
11
FOREST STEWARDSHIP SALES
NFHA,CWFS,
RIRI,SSSS,
TTTT,TTSA,
QAQA
ET12XXXX
W/ NT IN XXXX
SEE NOTE 2
12
PERSONAL USE SALES
NFHA,CWFS,
RIRI,SSSS,
TTTT,TTSA,
QAQA
ET12XXXX
W/ PP IN XXXX
SEE NOTE 3
13
TOTAL HARVEST ADMIN COSTS
15
GENERAL ADMIN - SALES /1
BDBD,PEPE,
RTRT,
TG3XXXXX,
TG4XXXXX
SEE NOTE 4
NFGA,CWKV,
CWFS,TTTT,
TTSA,SSSS
NFSP,TTTT,
SSSS,TTSA
RMTR,QAQA
TG3XXXXX,
TG4XXXXX
SEE NOTE 5
ET114XXX,
EXCEPT
ET1141XX,
SEE NOTE 6
16
SALE PREPARATION /2
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 4 of 27
AND ET1142XX
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
LN
DESCRIPTION
6509.11k,51.22-51.24
Page 5 of 27
FUND CODE
WK-ACT
NOTES
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA
ET1141XX, AND
ET1142XX
SEE NOTE 6
17
ANALYSIS/DOCUMENTATION /2
18
APPEALS/LITIGATION - SALES /2 NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL,
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD,
FFFP,NFHA,
NFSE,NFTP,
ET173XXX
SEE NOTE 6
19
OTHER RESOURCE SUPPORT /2
NFSP,TTTT,
SSSS,TTSA,
RMTR,FFFP,
QAQA,NFAA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD
ET113XXX
SEE NOTE 6
20
BRUSH DISPOSAL FUND /2
BDBD
PFXXXXXX
SEE NOTE 6
21 COOP ROAD MAINTENANCE /2
CWFS
LT23XXXX
SEE NOTE 6
22
ROAD DEPRECIATION
EXPENSES /3
CNTM,TTTT,
SSSS,PEPE,
TTSA,RMTR,
NFSP
JL25XXXX
LT1XXXXX
LT21XXXX
LT22XXXX
SEE NOTE 7
23
SURFACEDESIGN/CONSTRUCTION
% OF LINE 27,
LT2222XX,
LT2232XX
SEE NOTE 6
CULVERTSDESIGN/CONSTRUCTION
% OF LINE 27,
LT2222XX,
LT2232XX
SEE NOTE 6
24
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
LN
25
26
DESCRIPTION
6509.11k,51.22-51.24
Page 6 of 27
FUND CODE
WK-ACT
BRIDGESDESIGN/CONSTRUCTION
% OF LINE 27,
LT2224XX,
LT2234XX
LT21414X,
LT21424X
LT22114X,
LT22124X
LT224, LT225
PRISM-DESIGN/CONSTRUCTION
% OF LINE 27,
JL25XXXX,
LT2221XX
LT2231XX
NOTES
SEE NOTE 6
SEE NOTE 6
27
TOTAL RD DESIGN AND CONSTR
29
SURFACE-PURCHASER RD
CREDIT
PCC2, PCR2
SEE NOTE 9
30
CULVERTS-PURCHASER RD
CREDIT
PCC3, PCR3
SEE NOTE 9
31
BRIDGES-PURCHASER RD
CREDIT
PCC4, PCR4
SEE NOTE 9
32
PRISM-PURCHASER RD CREDIT
PCC1, PCR1
SEE NOTE 9
33
TOTAL PURCHASER ROAD
CREDIT
35
SURFACE-APP & LIT REWORK
36
CULVERTS-APP & LIT REWORK
37
BRIDGES-APP & LIT REWORK
38
PRISM-APP & LIT REWORK
39
TOTAL APPEALS/LITIGATION RDS
41
TOTAL TIMBER SALE EXPENSES
43
1/ANNUAL EXPENSE
44
2/SALE ACTIVITY POOL COST,
AMORTIZED ON THE BASIS
OF ANNUAL HARVEST
CNTM,TTTT,
SSSS,PEPE,
TTSA,RMTR,
NFSP
LT273XXX
SEE NOTE 8
SEE NOTE 20
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
45
3/DEPRECIATION ON THE BASIS
OF USEFUL LIVES
6509.11k,51.22-51.24
Page 7 of 27
SEE NOTE 21
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
LN
DESCRIPTION
46
4/GROWTH ACTIVITY POOL COST,
AMORTIZED ON THE BASIS OF
GROWTH STOCK INVENTORY
6509.11k,51.22-51.24
Page 8 of 27
FUND CODE
WK-ACT
NOTES
SEE NOTE 22
...begin page 2 of TPIR 01...
47
TIMBER PROGRAM EXPENSES
48
TIMBER PLANNING /1
NFTP,SSSS,
TTTT,TTSA,
RMTR,QAQA
ET112XXX
SEE NOTE 6
49
TRANSPORTATION PLANNING /1 SSSS,NFSP,
CNTM,TTTT,
TTSA,RMTR
LT21XXXX
SEE NOTE 10
50
SILVICULTURAL EXAMINATIONS NFSE,TTTT,
/2
SSSS,TTSA,
RMTR,QAQA,
NFTP
ET111XXX
SEE NOTE 6
51
GENETIC TREE IMPROVEMENT /4 NFGT,TTTT,
RTRT,CWKV,
TTSA
ET27XXXX
SEE NOTE 6
52
APPROPRIATED REFORESTATION NFRF,TTTT,
/4
RTRT,TTSA,
RMTR,RIRI
ET24XXXX
SEE NOTE 6
53
KV REFORESTATION /4
CWKV
ET24XXXX
SEE NOTE 6
54
APPROPRIATED STAND IMPROV
/4
NFTI,TTTT,
RTRT,TTSA,
RMTR
ET25XXXX
SEE NOTE 6
55
KV STAND IMPROVEMENT /4
CWKV
ET25XXXX
SEE NOTE 6
56
FACILITIES DEPRECIATION /3
BDBD,CNTM,
CWKV,SSSS,
NFTI,NFHA,
NFSP,NFSE,
NFTP,NFGT,
NFRF
LF2XXXXX
ALL FUND
CODES AND
WORK ACTIVITY
ON LINES 10-12,
16-66
58
TOTAL TIMBER PROGRAM
EXPENSE
SEE NOTE 11
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
60
LN
6509.11k,51.22-51.24
Page 9 of 27
TOTAL DIRECT EXPENSES
DESCRIPTION
FUND CODE
WK-ACT
NOTES
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFHA,NFSE,
NFTP
ET171XXX
SEE NOTE 6
62 INDIRECT EXPENSES
63
TIMBER SALE EXPENSES
64
APPEALS AND LITIGATION /1
(PROGRAM)
65
R-10 APPROPRIATED RD MTCE /2 TTTT
LT23
SEE NOTE 12
66
R-10 LAND LINE LOCATION /2
JL24
SEE NOTE 12
67
TOTAL TIMBER SALE INDIRECT
68
TIMBER PROGRAM GEN ADMIN /1 BDBD,PEPE,
RTRT,
TG3XXXXX
TG4XXXXX
SEE NOTE 4
NFGA, CWKV,
CWFS, TTTT,
TTSA, SSSS
TG3XXXXX
TG4XXXXX
SEE NOTE 5
NFSE, NFGT,
NFRF, CWKV,
NFTI, CNTM,
PCC1-4,
PCR1-4
BLANK
WORK
ACTIVITY
SEE NOTE 19
TTTT
69
TOTAL TIMBER PROG INDIRECT
71
TOTAL INDIRECT EXPENSES
73
TOTAL TIMBER EXPENSES
75
GAIN/LOSS BEFORE
EXTRAORD. EXP
77
EXTRAORDINARY EXPENSE
79
NET GAIN OR LOSS
81
TIMBER VOLUME (MBF)
INFORMATION
82
VOLUME HARVESTED
SEE NOTE 9
83
VOLUME UNDER CONTRACT
SEE NOTE 9
84
GROWING STOCK INVENTORY
SEE NOTE 9
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 10 of 27
86
PAYMENTS TO STATES
88
SALE ACTIVITY POOL BALANCE
SEE NOTE 14
89
GROWTH ACTIVITY POOL
BALANCE
SEE NOTE 15
LN
DESCRIPTION
5201, 5213
FUND CODE
SEE NOTE 13
WK-ACT
NOTES
90
FACILITIES ASSET BALANCE
SEE NOTE 16
91
ROAD ASSETS BEING
DEPRECIATED BALANCE
SEE NOTE 17
ROAD ASSETS CAPITALIZED, NOT
DEPRECIATED
SEE NOTE 18
92
NOTES - Worksheet select Criteria
1/Timber Commodity Sales. Select records with "TM" in first significant characters denoted by
"XXXX."
2/Forest Stewardship Sales. Select records with "NT" in first significant characters denoted by
"XXXX."
3/Personal Use Sales. Select records with "PP" in first significant characters denoted by "XXXX."
4/"General Admin - Sales" (line 15) and "Timber Program Gen Admin" (line 68). Select all direct
charges for these funds. Total will be prorated to line 15 and line 68 based on formula.
Line 15 Factor:
(Sum of column 1, lines 13, 16-21, 23-26, 29-32, 35-38) divided by (sum of column 1,
lines 13, 16-21, 23-26, 29-32, 35-38, 48-56, 64-66).
Line 68 Factor:
(Sum of column 1, Lines 48-56, 64-66) divided by (sum of column 1, lines 13, 16-21, 2326, 29-32, 35-38, 48-56, 64-66).
5/"General Admin - Sales" (line 15) and "Timber Program Gen Admin" (line 68). Charges will be
accumulated and factored by percentages provided by Forest Service. The factored amount
will be prorated to line 15 and line 68 based on formula.
Line 15 Factor:
(Sum of column 1, lines 13, 16-21, 23-26, 29-32, 35-38) divided by (sum of column 1,
lines 13, 16-21, 23-26, 29-32, 35-38, 48-56, 64-66).
Line 68 Factor:
(Sum of column 1, Lines 48-56, 64-66) divided by (sum of column 1, lines 13, 16-21, 2326, 29-32, 35-38, 48-56, 64-66).
6/Select significant characters regardless of "X's".
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 11 of 27
7/Charges will be accumulated and factored by percentages provided by Forest Service. Use the
"Road Construction Percentages" which are transmitted in the GA percent file from Kansas
City (TSA).
- Select significant characters regardless of "XXXX" for the charges for records
LT1XXXXX, and LT22XXXX.
- For record LT21XXXX select those significant characters regardless of "XXXX" that
have a code 9, 19, or 29 in the "Other" field positions 7/8.
Allocate the records to lines of data by specific codes and then allocate the remaining costs
based on percentages provided by Forest Service.
Use Road Other Percentages for LT1XXXXX and LT21XXXX.
Use Road Construction Percentages for LT22XXXX.
Line 23, Surface: specific codes LT2222XX, LT2232XX, and a percentage of remaining
costs.
Line 24, Culverts: specific codes LT2223XX, LT2233XX, and a percentage of remaining
costs.
Line 25, Bridges: specific codes LT2224XX, LT2234XX, LT21414X, LT21424X,
LT22114X, LT22124X, LT224XXX, LT225XXX, and a percentage of remaining costs.
Line 26, Prism: specific codes JL25XXXX, LT2221XX, LT2231XX, and a percentage of
remaining costs.
If no percentage available, default to prism (line 26).
8/Appeals and Litigation Roads. Factor to lines 35, 36, 37,and 38 using the "Road Other
Percentages" transmitted from TSA each month.
9/Amounts will be provided by Forest Service monthly through their data transmission
(revenue/volume transmission from TSA).
10/Transportation Planning. Select records with work activity "LT21XXXX" and coding in positions
7 and 8 of the "Other" field that is not included in the specific select criteria for lines 23-26
(See Note 7) and line 56 (see Note 11). From the monthend and yearend files, select records
with the depreciation indicator equal to "T" because there is no "Other" field in the record.
11/Facilities Depreciation. Select asset codes 01-08, 10, 11 and 13-15 in position 7/8 of the "Other"
field for all Fund and Work Activity combinations on lines 10-12, 16-66.
12/Obtain amounts from the Adjustments File only.
13/Amounts will be provided by Forest Service annually through their data transmission.
14/Sale Activity Pool Balance. Obtain amount from TPIR01 Ending Balance figures, Column 7, lines
16-21 and 50, 65, 66. Includes Pool Balance Forward amount for the following lines:
Line 16 - Sale Preparation
17 - Analysis and Documentation
18 - Appeals and Litigation
19 - Other Resource Support
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 12 of 27
20 - Brush Disposal Fund
21 - Coop Road Maintenance
50 - Silvicultural Examinations
65 - R-10 Appropriated Road Mtce
66 - R-10 Land Line Location
15/Growth Activity Pool Balance. Obtain amount from TPIR01 Ending Balance figures, Column 7,
lines 51-55. Includes Pool Balance Forward amount for the following lines:
Line 51 - Genetic Tree Improvement
52 - Appropriated Reforestation
53 - KV Reforestation
54 - Appropriated Stand Improvement
55 - KV Stand Improvement
16/Facilities Asset Balance. Obtain amount from TPIR01 Ending Balance figures, Column 7, line 56.
17/Road Assets Being Depreciated Balance. Obtain amount from TPIR01 Ending Balance figures,
Column 7, lines 23, 24, 25, 29, 30, 31, 35, 36, 37.
18/Road Assets Capitalized, Not Depreciated. Obtain amount from TPIR01 Ending Balance figures,
Column 7, lines 26, 32, 38.
19/Extraordinary Expense. This amount will accrue from adjustments which are coded with an "E"
indicator. It represents costs being removed from any of the TSPIRS line items when a
catastrophic loss is incurred as a result of fire, insects, disease, or other natural disaster.
The costs will be adjusted (subtracted) from the pool balance with a negative adjustment ("L"
indicator). The offset or contra entry will be an adjustment line coded with "E". This is an
annual expense and will be subtracted from the Gain/Loss Before Payments to States.
Work activity code is not needed and there is no edit on work activity.
20/Sale Activity Pool amortization formula is:
Volume Harvested
Current Year
---------------* Pool Balance =
Volume Harvested + Volume Under Contract (Column 5)
FY Expense
(Column 6)
Column 7 equals Column 5 minus Column 6.
21/Depreciation Expense:
For Road Design and Construction, Purchaser Road Credits, and Appeals and Litigation:
Surface
Culverts
Bridges
10 years
30 years
50 years
Facilities Depreciation is 30 years.
For all depreciation accounts - do not subtract current year depreciation expense from the
current year pool balance to determine the pool balance forward. Column 5 and Column 7
should be equal at all times.
22/Growth Activity Pool amortization formula is:
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
Volume Harvested
---------------Growing Stock Inventory
6509.11k,51.22-51.24
Page 13 of 27
Current Year
*Pool Balance
(Column 5)
FY Expense
=
(Column 6)
23/Reclassified Assets - This amount will be provided from adjustments which are coded with an "S"
indicator. It represents growth pool and road assets being reclassified due to a land use
designation change. Use the appropriate fund and work activity for the asset which is being
reclassified.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 14 of 27
b. Select Criteria for "TPIR 02, 03, 06" reports:
By Line Number
Report 1
LN
DESCRIPTION
01
02
REVENUE
TIMBER SALES
03
PURCHASER ROAD
CREDITS
ASSOCIATED
CHARGES
04
05
07
09
10
11
12
INTEREST AND
PENALTIES
TOTAL REVENUES
DIRECT EXPENSES
TIMBER SALE
EXPENSES
HARVEST ADMIN /1
GENERAL ADMINSALES /1
13
SALE PREPARATION /2
14
ANALYSIS/
DOCUMENTATION /2
15
APPEALS/LITIGATIONSALES /2
FUND CODE
WK-ACT
NOTES
5008,5896
CWKV,SSSS
5882,PDPD
PUCR
SEE NOTE 1
BCBC,BDBD,
CWFS,RIRI,
SDSD,3221
1099,3220,
1435
SEE NOTE 1
SEE NOTE 1
SEE NOTE 1
NFHA,CWFS,
RIRI,SSSS,
TTTT,TTSA,
QAQA
BDBD,PEPE,
RTRT,
ET12XXXX
WITH
TM,NT,PP IN
XXXX
TG3XXXXX,
TG4XXXXX
NFGA,CWKV,
CWFS,TTTT,
TTSA,SSSS
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA
TG3XXXXX,
TG4XXXXX
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL,
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD,
FFFP,NFHA,
NFSE,NFTP
ET114XXX,
EXCEPT
ET1141XX, AND
ET1142XX
ET1141XX, AND
ET1142XX
ET173XXX
SEE NOTE 1
SEE NOTE 2
SEE NOTE 2
SEE NOTE 2
SEE NOTE 2
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 15 of 27
LN
DESCRIPTION
FUND CODE
WK-ACT
NOTES
16
OTHER RESOURCE
SUPPORT /2
ET113XXX
SEE NOTE 2
17
BRUSH DISPOSAL
FUND /2
COOP ROAD
MAINTENANCE /2
DEPRECIATION
EXPENSE /3
ROAD DESIGN AND
CONSTRUCTION
NFSP TTTT,
SSSS,TTSA,
RMTR,FFFP,
QAQA,NFAA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL,
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD
BDBD
PFXXXXXX
SEE NOTE 2
CWFS
LT23XXXX
SEE NOTE 2
CNTM,TTTT
SSSS,PEPE,
TTSA,RMTR,
NFSP
JL25XXXX
LT1XXXXX
LT21XXXX
LT22XXXX
LT2222XX,
LT2232XX
LT2223XX,
LT2233XX
LT2224XX,
LT2234XX
LT21414X,
LT21424X
LT22114X,
LT22124X
LT224, LT225
SEE NOTE 2
18
19
20
21
PURCHASER ROAD
CREDITS
22
APPEALS/LITIGATIONROADS
24
TOTAL TIMBER SALE
EXPENSES
TIMBER PROGRAM
EXPENSES
TIMBER PLANNING /1
26
27
28
TRANSPORTATION
PLANNING /1
29
SILVICULTURAL
EXAMINATIONS /2
PCC1,PCR1,
PCC2,PCR2,
PCC3,PCR3,
PCC4,PCR4
CNTM,TTTT,
SSSS,PEPE,
TTSA,RMTR,
NFSP
NFTP,SSSS,
TTTT,TTSA,
RMTR,QAQA
SSSS,NFSP,
CNTM,TTTT,
TTSA,RMTR
NFSE,TTTT,
SSSS,TTSA,
SEE NOTE 2
LT273XXX
SEE NOTE 2
ET112XXX
SEE NOTE 2
LT21XXXX
SEE NOTE 2
ET111XXX
SEE NOTE 2
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EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 16 of 27
RMTR,QAQA,
NFTP
LN
DESCRIPTION
FUND CODE
WK-ACT
NOTES
30
GENETIC TREE
IMPROVEMENT /4
ET27XXXX
SEE NOTE 2
31
APPROPRIATED
REFORESTATION /4
ET24XXXX
SEE NOTE 2
32
KV REFORESTATION
/4
APPROPRIATED
STAND IMPROV /4
NFGT TTTT,
RTRT,CWKV,
TTSA
NFRF,TTTT,
RTRT,TTSA,
RMTR,RIRI
CWKV
ET24XXXX
SEE NOTE 2
NFRI,TTTT,
RTRT,TTSA,
RMTR
CWKV
ET25XXXX
SEE NOTE 2
ET25XXXX
SEE NOTE 2
33
34
35
36
38
40
46
47
48
49
50
52
54
55
57
59
61
63
KV STAND
IMPROVEMENT /4
DEPRECIATION /3
FACILITIES
DEPRECIATION /3
TOTAL TIMBER
PROGRAM EXPENSE
TOTAL DIRECT
EXPENSES
(...begin page 2...)
INDIRECT EXPENSES
TIMBER SALE
EXPENSES
APPEALS/
LITIGATION /1
R-10 APPROPRIATED
RD MTCE /2
R-10 LAND LINE
LOCATION /2
TOTAL TIMBER SALE
INDIRECT
TIMBER PROGRAM
EXPENSES
GENERAL ADMINPROG /1
(PROGRAM)
TOTAL TIMBER PROG
INDIRECT
TOTAL INDIRECT
EXPENSES
TOTAL TIMBER
EXPENSES
GAIN/LOSS BEFORE
SEE NOTE 2
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFHA,NFSE,
NFTP
TTTT
ET171XXX
SEE NOTE 2
LT23
SEE NOTE 2
TTTT
JL24
SEE NOTE 2
BDBD,PEPE
RTRT
,,TG3XXXXX
TG4XXXXX
SEE NOTE 2
NFGA,CWKV
CWFS,TTTT
TTSA,SSSS
TG3XXXXX
TG4XXXXX
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
EXTRAORD. EXP
6509.11k,51.22-51.24
Page 17 of 27
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
LN
DESCRIPTION
FUND CODE
65
EXTRAORDINARY
EXPENSE
NFSE,NFGT,
NFRF,CWKV,
NFTI,CNTM
PCC1-4,
PCR1-4
67
69
NET GAIN OR LOSS
TIMBER VOLUME
(MBF)
INFORMATION
VOLUME HARVESTED
VOLUME UNDER
CONTRACT ENDING
GROWING STOCK
INVENTORY
PAYMENTS TO
STATES
RECLASSIFIED
ASSETS
SALE ACTIVITY POOL
BALANCE
GROWTH ACTIVITY
POOL BALANCE
FACILITIES ASSET
BALANCE
ROAD ASSETS BEING
DEPRECIATED
BALANCE
ROAD ASSETS
CAPITALIZED,
NOT DEPRECIATED
72
73
74
76
77
78
79
80
81
82
84
85
86
87
1/ANNUAL EXPENSE
2/SALE ACTIVITY
POOL COST,
AMORTIZED ON THE
BASIS OF ANNUAL
HARVEST
3/DEPRECIATION ON
THE BASIS OF
USEFUL LIVES
4/GROWTH ACTIVITY
POOL COST,
AMORTIZED ON THE
BASIS OF GROWING
STOCK INVENTORY
6509.11k,51.22-51.24
Page 18 of 27
WK-ACT
NOTES
SEE NOTE 3
SEE NOTE 10
SEE NOTE 2
SEE NOTE 2
SEE NOTE 3
SEE NOTE 3
SEE NOTE 3
5201,5213
SEE NOTE 5
SEE NOTE 6
SEE NOTE 7
SEE NOTE 8
PCC1, PCR1
CNTM,TTTT
SSSS,PEPE,
TTSA,RMTR,
NFSP
SEE NOTE 9
JL25XXXX
LT1XXXXX
LT21XXXX
LT2221XX,
LT2231XX
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 19 of 27
c. Select Criteria for "TPIR 04, 05, 07" reports:
By Line Number
Report 1
LN
DESCRIPTION
01
02
REVENUE
TIMBER SALES
03
PURCHASER ROAD
CREDITS
ASSOCIATED
CHARGES
04
05
07
09
10
11
12
INTEREST AND
PENALTIES
TOTAL REVENUES
DIRECT EXPENSES
TIMBER SALE
EXPENSES
HARVEST ADMIN /1
GENERAL ADMINSALES /1
FUND CODE
WK-ACT
NOTES
5008,5896,
CWKV,SSSS,
PUCR
5882,PDPD
SEE NOTE 1
SEE NOTE 1
BCBC,BDBD
CWFS,RIRI,
SDSD,3221
1099,3220,
1435
NFHA,CWFS,
RIRI,SSSS,
TTTT,TTSA,
QAQA
BDBD,PEPE,
RTRT
13
SALE
PREPARATION /2
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA
14
ANALYSIS/
DOCUMENTATION /2
15
APPEALS/
LITIGATION-SALES /2
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL,
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD,
FFFP,NFHA,
NFSE,NFPT
SEE NOTE 1
SEE NOTE 1
ET12XXXX
WITH
TM,NT,PP IN
XXXX
NFGA,CWKV,
CWFS,TTTT,
TTSA,SSSS
TG3XXXXX
TG4XXXXX
TG3XXXXX,
TG4XXXXX
ET114XXX,
EXCEPT
ET1141XX,AND
ET1142XX
ET1141XX, AND
ET1142XX
ET173XXX
SEE NOTE 1
SEE NOTE 2
SEE NOTE 2
SEE NOTE 2
SEE NOTE 2
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 20 of 27
LN
DESCRIPTION
FUND CODE
WK-ACT
NOTES
16
OTHER RESOURCE
SUPPORT /2
ET113XXX
SEE NOTE 2
17
BRUSH DISPOSAL
FUND /2
COOP ROAD
MAINTENANCE /2
DEPRECIATION
EXPENSE /3
ROAD DESIGN AND
CONSTRUCTION
NFSP,TTTT,
SSSS,TTSA,
RMTR,FFFP,
QAQA,NFAA,
NFRM,NFCR,
NFWM,NFSI,
NFSO,NFSV,
NFAF,NFIF,
NFTE,NFWL,
NFVM,NFIP,
NFHB,NFMG,
CNWK,BDBD
BDBD
PFXXXXXX
SEE NOTE 2
CWFS
LT23XXXX
SEE NOTE 2
CNTM,TTTT,
SSSS,PEPE,
TTSA,RMTR,
NFSP
JL25XXXX
LT1XXXXX
LT21XXXX
LT22XXXX
LT2222XX,
LT2232XX,
LT2223XX,
LT2233XX,
LT2224XX,
LT2234XX,
LT21414X,
LT21424X,
LT22114X,
LT22124X,
LT224, LT225
SEE NOTE 2
18
19
20
21
PURCHASER ROAD
CREDITS
22
APPEALS/
LITIGATION-ROADS
24
TOTAL TIMBER SALE
EXPENSES
TIMBER PROGRAM
EXPENSES
TIMBER PLANNING /1
26
27
28
TRANSPORTATION
PLANNING /1
PCC1,PCR1,
PCC2,PCR2,
PCC3,PCR3,
PCC4,PCR4
CNTM,TTTT,
SSSS,PEPE,
TTSA,RMTR,
NFSP
NFTP,SSSS,
TTTT,TTSA,
RMTR,QAQA
SSSS,NFSP,
CNTM,TTTT,
TTSA,RMTR
SEE NOTE 2
LT273XXX
SEE NOTE 2
ET112XXX
SEE NOTE 2
LT21XXXX
SEE NOTE 2
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 21 of 27
LN
DESCRIPTION
FUND CODE
WK-ACT
NOTES
29
SILVICULTURAL
EXAMINATIONS /2
NFSE,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFTP
ET111XXX
SEE NOTE 2
30
GENETIC TREE
IMPROVEMENT /4
ET27XXXX
SEE NOTE 2
31
APPROPRIATED
REFORESTTATION/4
ET24XXXX
SEE NOTE 2
32
33
KV REFORESTATION /4
APPROPRIATED STAND
IMPROV /4
ET24XXXX
ET25XXXX
SEE NOTE 2
SEE NOTE 2
34
KV STAND
IMPROVEMENT /4
DEPRECIATION /3
FACILITIES
DEPRECIATION /3
TOTAL TIMBER
PROGRAM EXPENSE
TOTAL DIRECT
EXPENSES
NFGT TTTT,
RTRT,CWKV,
TTSA
NFRF,TTTT,
RTRT,TTSA,
RMTR,RIRI
CWKV
NFTI,TTTT,
RTRT,TTSA,
RMTR
CWKV
ET25XXXX
SEE NOTE 2
35
36
38
40
SEE NOTE 2
(...begin page 2...)
46
47
48
49
50
52
54
55
57
59
INDIRECT EXPENSES
TIMBER SALE
EXPENSES
APPEALS/
LITIGATION /1
R-10 APPROPRIATED
RD MTCE /2
R-10 LAND LINE
LOCATION /2
TOTAL TIMBER SALE
INDIRECT
TIMBER PROGRAM
EXPENSES
GENERAL
ADMIN-PROG /1
(PROGRAM)
TOTAL TIMBER PROG
INDIRECT
TOTAL INDIRECT
NFSP,TTTT,
SSSS,TTSA,
RMTR,QAQA,
NFHA,NFSE,
NFTP
TTTT
ET171XXX
SEE NOTE 2
LT23
SEE NOTE 2
TTTT
JL24
SEE NOTE 2
BDBD,PEPE,
RTRT,
TG3XXXXX
TG4XXXXX
SEE NOTE 2
NFGA,CWKV,
CWFS,TTTT
TTSA,SSSS
TG3XXXXX
TG4XXXXX
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 22 of 27
EXPENSES
LN
DESCRIPTION
FUND CODE
WK-ACT
NOTES
61
TOTAL TIMBER
EXPENSES
GAIN/LOSS BEFORE
EXTRAORD. EXP
EXTRAORDINARY
EXPENSE
NFSE,NFGT,
NFRF,CWKV,
BLANK
WORK
ACTIVITY
SEE NOTE 3
SEE NOTE 10
63
65
NFTI,CNTM,
PCC1-4,
PCR1-4
SEE
NO
TE
267
NET GAIN OR LOSS
70
TIMBER
VOLUME (MBF)
INFORMATION
VOLUME HARVESTED
1/ANNUAL EXPENSE
2/SALE ACTIVITY POOL
COST, AMORTIZED ON
THE BASIS OF
ANNUAL HARVEST
3/DEPRECIATION ON
THE BASIS OF USEFUL
LIVES
4/GROWTH ACTIVITY
POOL COST,
AMORTIZED ON THE
BASIS OF GROWING
STOCK INVENTORY
72
74
75
76
77
SEE NOTE 2
SEE NOTE 3
NOTES - Report Select Criteria for TPIR 02 - 07
1/Select records with "TM", "NT", or "PP" in the first significant characters denoted by "XXXX."
Timber Commodity Sales is defined as "TM".
Forest Stewardship is defined as "NT".
Personal Use is defined as "PP" records.
2/For TPIR 02 and TPIR 06. Prorate TPIR 01, column 6 amount to Timber Commodity, Forest
Stewardship, and Personal Use columns based on volume harvested percentage. For example,
Volume Harvested "TM"
--------------------Total Volume Harvested
* Expense
Column 6
Volume Harvested "TM" = Timber Commodity
Volume Harvested "NT" = Forest Stewardship
Volume Harvested "PP" = Personal Use)
=
Timber
Commodity
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 23 of 27
3/Amounts shall be provided by Forest Service monthly through their data transmission.
4/Amounts shall be provided by Forest Service annually through their data transmission. (Payments
to States are not included on TPIR 04,05, and 07).
5/Sale Activity Pool Balance. Obtain amount from TPIR01 Ending Balance figures, line 88.
6/Growth Activity Pool Balance. Obtain amount from TPIR01 Ending Balance figures, line 89.
7/Facilities Asset Balance. Obtain amount from TPIR01 Ending Balance figures, line 90.
8/Road Assets Being Depreciated Balance. Obtain amount from TPIR01 Ending Balance figures,
line 91.
9/Road Assets Capitalized, Not Depreciated. Obtain amount from TPIR01 Ending Balance figures,
line 92.
10/Extraordinary Expense. This amount will accrue from adjustments which are coded with an "E"
indicator. It represents costs being removed from any of the TSPIRS line items when a catastrophic
loss is incurred as a result of fire, insects, disease, or other natural disaster. The costs shall be
adjusted (subtracted) from the pool balance with a negative adjustment ("L" indicator). The offset or
contra entry will be an adjustment line coded with "E". This is an annual expense and shall be
subtracted from the Gain/Loss Before Extraordinary Expenses line.
11/Reclassified Assets - This amount shall be provided from adjustments which are coded with an "S"
indicator. It represents Growth Pool and Road Assets being reclassified by a land use designation
change. Use the appropriate fund and work activity codes for the asset which is being reclassified.
(This item is not reported on TPIR 04, 05, and 07).
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 24 of 27
2. REVIEW PROCEDURES. It is critical that forests validate the data that is
reflected in the TSPIRS reports so corrections and adjustments can be made before
the yearend reports are produced. TPIR 01 from the NFC is the report that
contains information to be validated. TPIR 02 includes summarized data from
TPIR 01 and organizes it into the three timber categories. The distribution of data
needs to be reviewed to determine if it is proper.
a. Revenues
(1) Timber Sales - Obtained from the TSA477-01 report, Transfer of Earned
Timber Sale Receipts (National Forest Summary - Charge Distribution Worksheet)
and TSA572-01, Buyout File 5008 and 5882. Using the ATSA crosswalk in the R-6
draft FSH 6509.17 Automated Timber Sale Accounting Handbook, section 21.7,
those revenue classes going to this line are identified in the TSPIRS column as "TM
SALES". These include Fund ID's 02, 03, 04, 05, and 88. Totaling the "Distribution
Amount" column located on the left side of the report by month should provide the
correct figure to match the same line on the TPIR reports. Do not attempt to use
TSA 477-02 for this process as minus cash balances from the previous year affect
the report.
(2) Purchaser Road Credits - Obtained from "TSPIRS REV RPT" column of the
Yearend TSPIRS report, TSA 900-26.
(3) Associated Charges - Obtained from the TSA477-01 report, Transfer of
Earned Timber Sale Receipts. Using the ATSA crosswalk, those revenue classes for
TSPIRS going to this line are identified as "ASSOC CHRG". These include Fund
ID'S 06, 17, 20, 21, 25, 30-37, and 53-55. Totaling these by month should give you
the correct figure to match the same line on the TPIR reports.
(4) Interest and Penalties - This is where most of the problems occur. Interest
and penalties are also obtained from TSA477-01, Transfer of Earned Timber Sale
Receipts and TSA572-01, Buyout File 1435 and 3220. Using the ATSA crosswalk,
these revenue classes are identified by an "AC" and fund codes 50-52.
b. Volume
(1) Volume Under Contract - Review quarterly reports TSA900-07 and
TSA900-08, Remaining Timber Sales Volume (MBF) and Values by Purchaser for
contracts and permits respectively.
(a) Sales Past Termination - It is important that the above reports be
reviewed for sales that are past the termination date and have remaining volume.
If they have been extended or are in default, those TSA status codes need to be
entered into TSA so that the records are correct. Any remaining sales should be
closed as soon as feasible or modified so that the current quantity in ATSA is equal
to the quantity cut to date by species.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 25 of 27
(b) Sales Without Award Dates - Any sale that does not have an award date
entered into TSA will not be reflected in the volume under contract at yearend.
Pending sales should be reviewed to determine if any should have an award date
entered.
(2) Volume Harvested - The volumes can be validated using TSA478-01,
Timber Cut and Sold Worksheet, adding all the quarters together.
c. Controllable Expenses
The CAS System provides most of the costs used by the TPIR System. FOCUS
macros are available to assist in the validation of costs. These are located in the
Regional Office, Region 6. As changes are made, the units will be advised. The
areas that should be validated follow:
(1) "Beginning Pool Balances" should be compared with previous year's
balances for correctness.
(2) All entries in the "Accounting Adjustment" column should be compared
with the prior yearend adjustments for correctness (the amount should be the same
but the sign reversed). Also, the adjustment should be reviewed for propriety. (In
other words, did the transaction actually come through in the current year as
anticipated by the TPIR yearend adjustment process? Otherwise, the adjustment
may need to be taken off the current statements.)
(3) All costs in the first column of the TPIR 01 should be reviewed for
propriety and compared with the previous year's statement.
(4) Using the above referenced macros, validate current year costs and be
alert to common problem areas:
(a) No Sale Administration costs in the Other Purpose or Personal Use
categories, but forests have collected a substantial amount of revenues in these
areas, and volume harvested is also reflected.
(b) No costs in Cooperative Road Maintenance.
(c) Excessive costs in Transportation Planning. This is caused by not entering
a 09, 19, or 29 asset code with Preconstruction engineering which causes the costs
to end up under Transportation Planning.
(d) Small amounts (less than $1000) or large amounts in Facility
Depreciation. Small amounts are generally caused by asset codes used in multi-line
common service management codes. Inappropriate large amounts are again
generally caused by incorrect asset codes.
(e) TS11's are both transferred to and obligated by the benefiting forest which
causes the costs to be doubled.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 26 of 27
d. Review Periods
Units shall complete reviews to validate TPIR data as of June 30 and September 30.
Units shall also review the revised preliminary TPIR reports issued on or about
October 25. Corrections to the CAS or ATSA must be made or, if after yearend, see
Section 4, TPIR Adjustment Process.
3. INPUT TO NFC REQUIRED. The following items will need to be input to
the NFC before correct reports can be expected at the end of the year. Input shall
be developed by the Regional Office (RO) for submission to NCC-KC, who shall then
transmit the Forest Service file to NFC.
a. General Administration - The percent of general administration in support
of the timber program for NFGA, CWKV, SSSS, and CWFS will be obtained from a
spreadsheet which shall be calculated annually. This shall be done in late October
or early November by the Region.
b. GSI - Growing Stock Inventory shall be calculated annually by the Regional
Office Timber and Strategic Planning units in cooperation with Financial
Management (FM).
c. Buyout, Default and Deferred Collections - Collections that are made by the
RO for buyouts or defaults, and any deferred collections will be submitted by the
Region. If any forests have collections for defaults and thefts that were not
processed through ATSA, they need to be reported to the RO by September 30
annually.
d. Road percentages for construction and preconstruction must be developed
in order that expenses incurred for other than the contracts can be distributed to
the correct component. Until automated, the Region will do this after the close of
the year.
4. TPIR ADJUSTMENT PROCESS. A process exists to allow units to make
adjustments to TPIR statements (the automated system that produces the TSPIRS
Table 1, Statement of Revenues and Expenses). The region will be using a data
entry package to forward the adjustments to the Washington Office (WO). Each
unit should submit their TPIR adjustments via Data General (DG) to FM by the due
date established annually.
a. Purpose and Overview
There are numerous situations that could give rise to an adjustment to TPIR data.
The purpose of TSPIRS is to match revenues, costs, and volume. If revenues are
included in TPIR, the costs and volume associated with that revenue need to be
included. The contra is true also. Adjust only if revenues and costs involved are
significant. Examples of potential adjustments follow.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 27 of 27
(1) Revenues - All revenues on the TPIR Statements come from the TSA
System. Situations that could require an adjustment are:
(a) Joint timber sales with other agencies. The Forest Service generally
collects the revenues for the other agency's portion (such as the Bureau of Land
Management) of the timber. This causes the revenues to be overstated since the
collection of monies is recorded on TPIR thru TSA. The later transfer of these
monies (via an SF-1081) to the other agency is recorded on the CAS System but is
not picked up by TPIR. Hence, revenues are overstated. Also, if the unit adjusts
out the "other" agency's revenues for joint sales, the unit must also adjust out any
associated costs and volume. O&C revenues and expenses will be reflected.
(b) Default Sales. In some cases, revenues for default sales have been
incorrectly deposited to interest and penalties. This can be corrected through TSA
if the sales are still open and the error is corrected before yearend. Otherwise, it
will need to be input to the TSA unit through the buyout file adjustment process.
This is essential to keep the revenues and 25 percent fund correct.
(2) Costs - All costs on the TPIR System originate from the CAS System.
Some of the situations that could require adjustments are:
(a) Incorrect pool balance forward. Errors in prior year data that have not
been corrected.
(b) Joint timber sales with other agencies. If the Forest Service is
administering joint sales and not charging the "other" agency its portion of the
administration costs, the Forest Service harvest administration costs are
overstated. (The Forest Service cannot legally administer other agency sales with
NFS appropriations. The correct method is to charge NFNF TS12 for the other
agency's portion of the harvest administration cost. If this is done, the costs will not
be picked up by TPIR.)
(c) Zone costs. These costs may be adjusted to another unit. It is the
responsibility of the performing unit to agree with the benefiting unit about the
transfer of these costs. The benefiting unit must also pick up this adjustment on
their TPIR Reports. There are two methods of budgeting for zone costs:
1) where all of the allocation from the RO goes to one forest.
2) where the benefiting forest(s) send funds to the performing forest.
In the situation where one forest receives all funds from the RO, such as a tree
orchard or a logging engineer, that unit shall reach agreement with the benefiting
forests on the dollar amount. The performing unit will show a subtraction in the
adjustment column in the TPIR data table and the benefiting unit will show an
addition in the adjustment column. This is a permanent adjustment, not to be
done through CAS, so all of these types of adjustments must be done using
the monthly TPIR adjustment process.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 28 of 27
In the situation where each forest sends spending authority to the performing unit
through an Authorization for In-Service Expenditures, 6500-46, some accounting
adjustments will be made after the September 30 CAS statements are produced.
No adjustments are needed if the performing unit used TS11's and the benefiting
unit obligated the correct resource funding.
If there are other expenses that need to be adjusted and they will be done through
the CAS in the succeeding year, do not use the Monthly TPIR Adjustment process.
The Yearend Adjustment process shall be used and this shall be reversed the
following fiscal year. This means the units will have to adjust the CAS System in
the following year in order to offset the automatic reversal of the Yearend
Adjustment process.
(d) Cooperative Road Maintenance - Units that incur a major portion of their
CWFS road maintenance LT23 costs for maintenance of recreation roads and so
forth, and not generally for timber roads, can adjust this line of coding to remove
portion not related to timber. Until the WO changes the current policy on the use of
LT12 with CWFS-Other, it will be necessary to adjust those costs into TSPIRS,
since they are not currently picked up from CAS.
(e) Coding errors in CAS. This could cause TPIR costs to be over or under
stated. These errors should be corrected in CAS before yearend if possible. If not,
they could cause offsetting or a one-sided adjustment to TPIR. The correct process
to use is the yearend adjustment to TPIR.
(3) Volume - Volume information comes from the TSA System. Adjustments
can be made by contacting the RO TSA unit (do not use the data table). Joint
timber sales with other agencies: If the revenue and costs associated with the other
agency are removed from TPIR, the associated volume should also be removed. (See
4a (1)(a).)
b. Adjustments
Adjustments can be made to the TPIR (Timber Program Information Reporting)
Data Base by entering corrections into the CAS, ATSA, and using the TPIR
Adjustment Data Entry package. Units should use the TPIR Adjustment Data
Entry process to make adjustments to handle:
(1) Non cash asset transactions.
(a) Adding the value of donated assets.
(b) Writing off fully depreciated assets.
(c) Writing off catastrophic losses.
(2) Coding error adjustments that cannot be processed through the CAS and
ATSA systems.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 29 of 27
(3) Yearend reporting changes and adjustments to the data in the TPIR data
base to reflect what should have happened to data but;
(a) Were not aware of the errors until the preliminary reports were produced.
(b) Were unable to accomplish before the year's end.
(c) Adjustments for zone operations, where unit wants TSPIRS to reflect costs
on benefiting unit, but for CAS and budgetary reasons does not want to transfer
costs.
Adjustments made using the TPIR Adjustment Data Entry process will appear in
the Adjustments Column of TPIR01, Source and Application of Funds Worksheet.
Transmission of adjustments to NFC shall be done from the WO, Fiscal &
Accounting Services. A data entry program has been developed. The regional files
are summarized and sent to NFC as one Service-wide data file.
Monthly adjustments by the Region shall be transmitted to the WO for inclusion in
the TPIR data base on the 14th, following the end of the month. The yearend
adjustments file will be transmitted after publication of the September 30
preliminary TPIR reports and prior to submission by the WO of Payments to States
information (approximately November 20), exact date to be determined.
c. Adjustment Record Format.
The adjustment record format allows for units to specifically identify adjustments to
each line of data in TPIR01. The line identifiers are:
ID
Description
R
Revenue
T
Transportation Planning
Y
Depreciation
S
Reclassified Assets
TPIR Effect
Adjustment to the appropriate Revenue
line based on the fund code and sale
purpose category.
Expense reflected on the Transportation
Planning line if the fund code/work
activity combination is valid as defined in
the select criteria.
Expense reflected on the Facilities
Depreciation line.
Adjustment for the undepreciated balance
of an asset which has been reclassified by a
land use designation change. The amount
will be reflected on the
information line "Reclassified Assets."
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
ID
Description
E
Extraordinary Loss
L
Extraordinary Loss/
Reclassified Asset
F
Fully Depreciated
M
General Adjustment
6509.11k,51.22-51.24
Page 30 of 27
TPIR Effect
Undepreciated assets expense due to an
extraordinary loss. Adjustment shall be
reflected on the "Extraordinary Expense"
line.
Adjustment to remove the capitalized costs
of an asset due to an extraordinary loss or
reclassification. These adjustments will be
reflected on various lines based on the
fund code/work activity combination.
Adjustment will remove the capitalized
cost of a fully depreciated asset from the
pool balance. Note: The determination
that an asset has been fully depreciated
will be made by FS personnel based on
spreadsheets maintained by the field.
Any other adjustment which is not defined
will be reflected on the appropriate line as
defined by the fund code/work activity
combination. (Same as the blank used in
FY 1992).
Note: Any adjustment record that does not have one of the alpha indicators
defined above will be rejected.
Forest / Unit requirements:
Data tables are no longer required. Information that is necessary to make the
adjustment for each forest or unit follows:
Unit
Subunit
Adjustment Idenifier
Fund Code
Activity Code
Sale Purpose Code
Amount
XX (the two digit number)
XX (optional)
X (required, either R,T,Y,S,E,L,F, or M
XXXX (required with T,Y,S,E,L,F, or M
XXXX (required with T,Y,S,E,L,F, or M
XXXX (required with R)
Dollars and cents with either
negative or positive sign.
For every line given, there must be a contra entry. There are no single line
adjustments in TSPIRS.
R6 SUPPLEMENT 6509.11k-94-5
EFFECTIVE 04/22/94
6509.11k,51.22-51.24
Page 31 of 27
Due Dates:
For the monthly adjustments file, all adjustments are to be sent to the Fiscal
TSPIRS Coordinator by the 12th of the month.
At year end, dates will be established for the final monthly adjustment files and the
year-end adjustment files.