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FOREST SERVICE HANDBOOK
Portland, Oregon
FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
R-6 Supplement No. 6509.11k-93-1
Effective June 4, 1993
POSTING NOTICE. Supplements to this handbook are numbered consecutively.
Check the last transmittal received for this handbook to see that the above
supplement number is in sequence. If not, order intervening supplement(s) at once
from the Information Center. Do not post this supplement until the missing one(s)
is received and posted. After posting retain this transmittal until the next
supplement to this handbook is received. Place it at the front of the handbook
behind the title page.
The last R-6 Supplement to this handbook was 6509.11k-92-3 (6509.11k,5556.1).
Document Name
6509.11k,90
Superseded New
(Number of Sheets)
4
11
Digest:
92.32 - Provides instructions for computing the 25-percent fund estimates and the
release of this information.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
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EFFECTIVE 06/04/93
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FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
R6 SUPPLEMENT 6509.11k-93-1
EFFECTIVE 06/04/93
CHAPTER 90 - REPORTS
92 - QUARTERLY ACCOUNTING REPORTS.
92.11 - Report FS-6500-EM, Schedule 220.9, Report on Accounts and Loans
Receivable Due from the Public.
Analysis of Accounts Receivable Due from the Public. Prepare the form R6FS-6500-202 (4/93), "Quarterly Analysis of Accounts Receivable Due From the
Public" (exhibit 01), quarterly for all accounts receivable due from the public
including the states, from all Bills for Collection (forms FS 6500-89) in the accounts
receivable file and related collection records.
This form is used to assist the Regional Office in preparing a consolidated Region 6
report that is sent to NFC and then on to the Department of Treasury.
Item 1 data comes from the Forest's subsidiary control record of bills that have been
declared uncollectible. Report accumulated values from the beginning of each fiscal
year through the end of the reporting period.
Data for item 2 comes directly from WILBARC output reports and the two
referenced reports should be transmitted electronically and intact to F&PS.
Item 3 data is to be determined by each forest that still has extension deposit
billings. Any value for extension deposits that is in the WILBARC system and is
included in the item 2 "Aged Bills Report" data needs to be shown here.
Item 4 data is determined by each forest. Include values here for any billing for
which the forest issued an original bill but, after issuing, the debt was to be paid off
in an approved installment plan. Again, include only those that are in the item 2
"Aged Bills Report" file that forests send to FO F&PS. The aging category is based
on when the installments are due.
Calculate the item 5 values using the following criteria:
First, isolate all unpaid billings in the "Unpaid Bills" report that are in transaction
code (T/C) A, B, or C. These should equal "Total Dollars" on the "Aged Bills Report"
(exclude OPAC billings). Reminder - - Forests should be using (T/C) A, B or C for
State and local government billings.
Next, from this list, isolate those bills that are not delinquent from those bills that
are delinquent. Bills not delinquent should equal "Dollars Not Overdue" on the
"Aged Bills Report" and delinquent bills should equal "Dollars Overdue" on the
"Aged Bills Report." Also the number of bills should agree with "Number Not
Overdue" and "Number Overdue" on the "Aged Bills Report."
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Next, from the above delinquent bills list ("Dollars Overdue"), show the number and
the amount of commercial delinquent bills on line 5a, the number and amount of
consumer delinquent bills on line 5b, and the number and amount of State, county
and city delinquent bills on line 5c. Item 5d is the total of 5a + 5b + 5c and should
agree with the "Number Overdue" and "Dollars Overdue" totals on the "Aged Bills
Report." Use the following definitions to assist in categorizing the overdue bills:
Commercial Debt is a debt owed the Federal Government by enterprises such as
corporations, partnerships, and sole proprietorships, or by entities or individuals
acting in a commercial capacity. This includes bills coded to timber sale payments,
management code 870XXX.
Consumer Debt is a debt owed to the Federal Government by an individual and
generated as the result of non-commercial (personal) activity.
State & Local Government Debt would include debt owed to the Federal
Government by public entities, such as Oregon Department of Forestry,
Washington Department of Wildlife, University of Washington, Wallowa Lake
County Service, Spring Creek Water District, and City of Portland.
Item 6 data is to be gathered on an ongoing basis throughout the year and is to be
the value of any penalty assessed and collected on overdue billings for the year.
This includes any paid billings that are coded to management code 870XXX (XXX =
Forest's proclaimed unit number).
Item 7 data is to be gathered on an ongoing basis throughout the year and is to be
the value of any administratative costs collected (normally is $25 per followup
billing in Region 6) on overdue billings. This includes any paid billings that are
coded to management code 870XXX (XXX = forest's proclaimed unit number).
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92.11 - Exhibit 01
Facsimile of:
Quarterly Analysis of Accounts Receivable Due From the Public
FOREST
MALHEUR NF
QUARTER ENDING JUNE 30, 1992
# of bills
1. Cumulative amounts declared
uncollectible since October 1:
7
Amount
$
23,584.76
2. Send F&PS a copy of your "Aged Bills Report" and "Unpaid Bills Report"
from WILBARC.
3. Amount included in item 2 that is
for extension deposits:
3
$
3,144.63
2
$
5,572.66
4. Total amounts included in item 2
that were for installment type payments
approved after an original billing was
issued (do not include any other kind
of receivable here):
a. Not due for up to 1 year
b. Not due for over 1 year
c. Past due 1-360 days
1
225.16
5. Total amount of outstanding
receivables on the Aged Bills Report
that are for delinquent commercial
(business related), consumer (private)
and State & local government debt:
a. Commercial Debts delinquent
b. Consumer Debts delinquent
c. State, Cnty & City Debts delinquent
d. Total Unpaid Overdue
10
16
2
28
$1,907,309.35
27,892.00
20,000.00
1,955,201.35
6. Penalties collected since 10/1
1
75.04
7. Admin. costs collected since 10/1
24
600.00
/s/ T. Majors
Budget and Finance Officer
7/8/92
Date
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92.32 - Report FS-6500-N, Report of Moneys Received and Estimated Receipts for
the Year - All Service Receipts Database. This is also known by forests as the 25Percent Fund Estimating Process.
Estimating 25-Percent Fund Receipts to Counties for Current Fiscal Year.
At the end of April and July (actual due dates shown on the Calendar of Reports),
forests shall provide RO F&PS with their latest updated estimates of expected
receipts for the current fiscal year using form R6-FS-6500-201, ("Computation of
Estimated 25-Percent Fund Receipts"). The objective is to provide a reasonable
estimate of expected annual receipts.
The form is designed to establish actual earnings to date and progressively
eliminate much of the guesswork, since actual figures are utilized.
Form R6-FS-6500-203, ("Trend Analysis for Estimating 25-Percent Fund Receipts"),
provides a quick estimate of current-year receipts based on financial data taken
directly from the prior and current-year statements. This data, along with timber
harvesting amounts and coordination with RO Timber Management, can be utilized
to arrive at a reasonable value for yearly earnings.
1. Computation of Estimated 25-Percent Fund Receipts. Instructions
for completing "Computation" (exhibit 01) are as follows:
a. NFF.
Column 1. Determine actual receipts from the latest data available. Timber
collections (5008.1) are obtained from the BUDG 53-4, Unit Financial Statement
(UFS), "collections" column. Add any unprocessed/unprepared AD-742's (revenue
portion) to transfer charges from the Timber Sale Deposit Fund (TSDF) to National
Forest Fund (NFF) that do not appear on the statements. Deduct September
earnings shown on the prior fiscal year Timber Sale Accounting (TSA) 477-02
report. These earnings are deducted because they appear as current-year 5008
(NFF) receipts on the financial statements but were included in the prior-year base
25-percent fund receipts for payments to the counties. Next, add the remaining
receipts for land use, recreation, power, minerals, admission and user fees, and
grazing (5008.3 -.8), as reflected on the UFS. Compute the total NFF.
Column 2. Show by category the projected NFF earnings for the balance of
the fiscal year (including September TSA earnings), as determined by the trend
analysis, timber projections, and other reasonable means.
Column 3. The sum of columns 1 and 2, which will be the forest's estimate of
annual NFF receipts.
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b. K-V.
Column 1. Determine actual receipts from the latest data available. K-V
collections are obtained from the BUDG 53-4, UFS "collections" column for fund
code CWKV. Add any unprocessed/unprepared AD-742's (revenue portion) to
transfer charges from the TSDF to K-V that do not appear on the statements.
Deduct September earnings shown on the prior fiscal year TSA 477-02 report.
These earnings are deducted because they appear as current-year CWKV (K-V)
receipts on the financial statements but were included in the prior year's base 25percent fund receipts for payments to the counties.
Oregon forests having K-V Oregon and California (O&C) receipts must deduct these
from their earnings because they are not available for 25-percent fund distribution.
These can be obtained from the UFS in fund code CWKV and number 22 in the
other field.
Column 2. Show the projected K-V (net of O&C) earnings for the balance of
the fiscal year (through September earnings), as determined by the trend analysis,
timber projections, and other reasonable means.
Column 3. The sum of columns 1 and 2, which will be the forest's estimate of
annual K-V receipts.
c. SSF.
Column 1. Obtain salvage sale earnings from the Timber Receipts and Road
Asset Values Report (TSA 477-02) for October of the current fiscal year through the
latest month of the current fiscal year. (Values shown at the bottom of the report by
the proclaimed unit and other units are for the given month only.) To determine
year-to-date salvage sale fund (SSF) earnings, subtract the total amounts of the
"NFF", "KV", and "Unit Road Credit Charged" columns from the "Total Receipts
Subject to 25-Percent Fund" column. Forests may also elect to add up the monthly
SSF earnings from the bottom of each of the monthly reports.
SSF O&C is not included in earnings. The monthly SSF O&C is shown on the
bottom of the TSA 477-02 report as "other units" and is not included in the "Total
Receipts Subject to 25-percent Fund" column, therefore, no adjustment to earnings
is necessary.
Column 2. Show the projected SSF earnings for the balance of the fiscal year
(through September earnings), as determined by the trend analysis, timber
projections, and other reasonable means.
Column 3. The sum of columns 1 and 2, which will be the forest's estimate of
annual SSF receipts.
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d. PRC.
Column 1. Obtain Purchaser Road Credit (PRC) charges from the Timber
Receipts and Road Asset Values report (TSA 477-02) for the months of October of
the current fiscal year through the latest month of the current fiscal year (column
labeled "This Unit" only). Do not deduct O&C road credits, as they are not included
in the "This Unit" column.
Column 2. Show the projected PRC earnings for the balance of the fiscal year
(through September earnings) as determined by the trend analysis, timber
projections, and other reasonable means.
Column 3. The sum of columns 1 and 2, which will be the forest's estimate of
annual PRC receipts.
At the bottom of the form, show the Total Estimated Current-Year Receipts
reported on the previous estimate (applies to July estimate only) as well as the
receipts that are projected using the "Trend Analysis."
2. Trend Analysis for Estimating 25-Percent Fund Receipts.
Instructions for completing the "Trend Analysis" (exhibit 02) are as follows:
The "Trend Analysis" provides a quick check on the validity of the forest estimate.
It compares actual earnings to date for the current year to actual receipts of the
same period of time for the previous year. Since forests should be using the TSA
system outputs as the basis for monthly timber transfers, entries come directly from
the TSA 477-02 report for the given period. This method, although insufficient by
itself for an accurate estimate of current-year receipts, may often disclose fallacies
in the forest's current-year estimate ("Computation", column 3).
To complete "Trend Analysis" use TSA report values for comparable months in the
current and prior years. Pick up year-to-date values for NFF, KV, SSF, and PRC.
Keep in mind that all values shown are year-to-date except SSF. To determine
year-to-date SSF earnings, subtract the total amounts of the "NFF", "KV", and
"Unit Road Credit Charged" columns from the "Total Receipts Subject to 25-Percent
Fund" column. Forests may also elect to simply add the monthly SSF earnings from
the bottom of each of the monthly reports.
Add items 1, 2, 3, and 4 for prior and current years, and determine the total
difference by subtracting column (a) from column (b). To calculate the trend
percentage (item 6), divide item 5, column (c), by item 5, column (a). Record the
prior fiscal year's total base used for 25-percent payments to the States (item 7),
obtained from the Annual Collection Statement provided by RO F&PS.
Next, apply the trend percentage to the prior-year receipts. This calculation is
explained in footnotes on the form. The resulting figures will be a projected
estimate of current-year receipts based on the trend shown on your financial
statements through the reporting period. Record this estimate on the last line of
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the form. If projected receipts from the trend analysis are more than 20 percent
over or under your current estimated total receipts, enclose an explanation why the
trending data is incorrect. For example, if your current projected estimate is $12
million and the trend analysis projects $8 million, the estimate is 50 percent over
trend ($4 million difference/$8 million projection). This could be due to a sudden
surge in timber cutting, the earnings from which have not had time to be reflected
in the trend, although they should show up in the next trending period.
3. Release of 25-Percent Fund Estimates and Actuals. Forest
Supervisors may, at their discretion, provide updated estimates and/or actual
receipt data to their local county commissioners, school districts, and so forth, upon
request. It should be made clear to users of this data that it is unofficial
information, but is available for use by the counties for budget planning and so
forth. This enables forests to be responsive to local needs.
The updated quarterly estimates provided in "Computation" are input into a
computer file--All-Service Receipts System (ASR)--at Kansas City Computer Center
(NCC-KC) by the RO. This file produces reports showing acreages and estimated
payments for each State, county, Congressional District, and National Forest. The
ASR reports are the official record (released by the Secretary of Agriculture) that
shall be passed to the State Treasurers and on to local county governments. This
occurs approximately 65 days after the quarter ending March 31.
The June 30 estimate becomes the basis for an interim payment to the States made
in early October. It is computed at 75 percent of the 25-percent fund values. For
example, if a forest estimate of gross receipts was $8 million, then the counties
within the proclaimed forest would be receiving $1.5 million ($8 million x 25 percent
x 75 percent). This official data cannot be released by forests until advised by RO
F&PS, even though it may simply confirm the unofficial data already made
available to the counties. Only official data previously released by the WO should
be released to the news media.
The final, actual 25-percent fund calculations are made by the RO with some input
by the forests after the close of the fiscal year. Final figures can be released (about
December 1) only after advice from RO F&PS, which will coincide with the national
news release.
The above direction should assist forests in meeting local needs and in being
responsive to the WO making the first public, official release of the data. Forests
need to exercise good judgment in dealing with local contacts to avoid conflict with
the Chief's direction. Keep in mind also, that many of R-6 Forests 25-percent fund
estimates and payments are affected by a provision in the annual appropriation act
which provides for payment guarantees for those forests affected by decisions on the
northern spotted owl. The 25-percent fund payments under the Owl guarantee will
generally be higher than if based solely on actual receipts.
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92.32 - Exhibit 01
Facsimile of:
COMPUTATION OF ESTIMATED 25-PERCENT FUND RECEIPTS
Unit
UMPQUA NF
Proclaimed National Forest No. 433
Quarter ending 06/30/89
(1)
NFF
BUDG 53-4, 5008.01 Collections for month
ending June
(2)
Projected
Actual
Remaining
Receipts
in FY
(round to nearest thousand)
34,292
(3)
Estimated
Receipts
(1) + (2)
22,879
Plus unprocessed AD-742's for months of June
5,551
Less prior-year September Earnings (TSA 47702)
-5,503
Total TImber Receipts
34,340
22,879
57,219
22
101
2
8
80
10
45
24
0
10
111
0
67
125
2
18
191
10
34,563
23,069
57,632
3,525
2,429
BUDG 53-4,
5008.03 YTD
5008.04 YTD
5008.05 YTD
5008.06 YTD
5008.07 YTD
5008.08 YTD
TOTAL NFF
K-V
BUDG 53-4 CWKV Collections for month
ending June
Plus unprocessed AD-742's for months
June
647
Less prior-year September Earnings (TSA 47702)
- 321
Less O&C K-V
- 206
TOTAL K-V
SSF
3,645
SSF charges per TSA 477-02 reports (excl.
O&C)
TOTAL SSF
2,429
6,074
553
1,374
821
821
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92.32 - Exhibit 01 - - Continued
PRC
PRC charges per TSA 477-02 reports (excl.
O&C)
4,328
TOTAL PRC
4,328
2,903
7,231
TOTAL RECEIPTS
43,357
28,954
72,311
Estimated receipts from prior estimate for
current year
69,773
Projected Receipts from line 8 of Trend
Analysis*
*Attach explanation if projected receipts from trend analysis are more then 20
percent over or under total estimated receipts.
Administrative Officer
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92.32 - Exhibit 02
Facsimile of:
TREND ANALYSIS FOR ESTIMATING 25-PERCENT FUND RECEIPTS
Unit UMPQUA NF
Proclaimed National Forest No. 433
Quarter ending June 1989
(a)
(b)
(c)
Prior
Year
Statments
Current
Year
Statements
Difference
(b) - (a)
1. NFF per TSA Report 477-02
(October through current month)
24,577
31,560
6,983
2. KV per TSA Report 477-02
(October through current month)
2,185
3,844
1,659
3. SSF per TSA Report 477-02
(October through current month)
171
821
650
4. PRC per TSA Report 477-02
(October through current month)
4,328
4,686
358
31,261
40,911
9,650
5. Total Receipts
6. Percentage increase or decrease
(Column (c) divided by Column (a))
31%
7. Prior fiscal year total base for
25-percent
payments to States per Annual
Collection Statement.
56,726
8. Trend percentage applied to
prior-year receipts
(100 percent + item 6 percentage x
item 7). *
74,311
*If current-year receipts are down from the same prior-year period, deduct the
percentage (item 6) from 100 percent and apply to prior-year base (item 7).
If current-year receipts are up from the same prior-year period, add the percentage
(item 6) to 100 percent and apply to prior-year base
(item 7).