6509.17, 10 Page 1 of 7 FOREST SERVICE HANDBOOK WINEMA NATIONAL FOREST KLAMATH FALLS, OR FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK CHAPTER 10 – STANDARDS FOR TIMBER SALE ACCOUNTING Supplement No.: 6509.17-2002-1 Effective Date: October 01, 2002 Duration: Effective until superseded or removed Approved: JANE L. COTTRELL Deputy Forest Supervisor Date Approved: 10/22/02 Posting Instructions: Supplements are numbered consecutively by Handbook number 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. New Document(s): 10.3 – 13.2, Exhibit 01 7 Pages Superseded Document(s): 10.3 – 13.2, Exhibit 01 (2000-1, 6/2000) 6 Pages (Last supplement was.) Digest: Deletes and Changes names of Resource Specialist, deletes batch control direction, and removes termination date requirement from 12.41 Permit Verification WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 2 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING CHAPTER 10 – STANDARDS FOR TIMBER SALE ACCOUNTING 10.3 – POLICY 6. Separation of Duties b. Collection Officers. Ranger District Financial Assistants cannot serve as Collection Officers. d. Verification. An individual other than the individual who prepared and / or input the information will verify timber Sale Synopsis and Timber Sale Statement of Account information. Verification shall take place prior to filing and within 5 working days of receipt of synopsis. Timber Sale Administrators are expected to review and initial the Statements of Account prior to filing and at least 5 working days after receipt. 11 – DATA CONVERSION. Districts shall enter all data into the ATSA system, except: Bond data (District Financial Assistants will enter Performance Bonds for District Sales where District Contracting Officer has signed the Timber Sale Contract), Purchaser Credit Transfers and Contract Closure Dates for SO Sales.). SO Resource Specialist will enter these exceptions. 11.14 – Scheduler Request. SO Resource Specialist will set the scheduler to update the KCIBM files on Monday and Friday. More often if needed, or less if not. 12 – REPORTS. 12.2 – Synopsis (TSA880P1) 12.21 – Verification. SO Resource Specialist will verify all information on the first synopsis against the contract and other appropriate source documents within 5 working days of receipt of synopsis or quarter end closure, whichever comes first. District Financial Assistant will be notified to take corrective action within the processing month. 12.4 – Forest Product Report 12.41 – Verification. Copies of 2400-4 contracts (replacement for old Greensheets) will be sent to SO along with copies of backup documents. Backup documents will also be retained on the District. WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 3 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING District Collection Officers are responsible for assuring money collected for permits is transmitted to Lock Box up to 4 days before the end of the month in which the permits are sold. Permits sold the last 4 days of the month will be included in the next month’s business. 12.5 – Statement of Account and Supporting Statements. 12.51/12.53 – Verification/Documentation of Changes. Prior to mailing Statements to Purchaser, SO Resource Specialist is responsible for a cursory review of each Statement. Any required changes will be noted in the remarks area. When the Bill for Collection requires an adjustment, refer to FSM 6500 (6533-Initial Billing). SO Fiscal Management must receive a written or IBM request from the District/SO which identifies the contract, adjustment, why it is being made and who is requesting it. 12.6 – Preliminary (Selective) Statements of Account. Keep current copy of most recent selective in selective file. Discard when month end statement is received. 12.7 – Administrative Reports. 3. TPSO generated Scale Reports. Retain for the life of the sale. After closure – keep locked up with all documents pertaining to the volume scaled, (Load tickets/books and partially used books, R6-2400-83 cards) until the contract is destroyed at the end of 7 years (at least) at the District Level. Load receipt books that have been issued and returned with no tickets used can be destroyed. All corrections to the scaled volume must be discussed with the SO Resource Specialist and the reason documented. Corrections will be supported by documentation from TPSO. Payment Unit Sales (Tree Measurement Sales). A Payment Unit will not be released until full value of the unit is covered by cash, effective purchaser credit or Payment Bond, and documented on FS 2400-18 Payment Unit Release Form and signed by the FSR. All volume removed within a month on FS 2400-6 and 2400-6T Timber Sale Contracts will be charged on the Statement of Account. Add-On volume (BT2.32) will be covered by Payment Bond, Effective Purchaser Credit or cash before designated for cutting. The 131 (Timber Inspection Report) will document payment unit, landing, specie, date and number of trees to be charged. The 131 will be attached to the Winema Form “Payment Unit Sale Volume Computation” sheet (Exhibit 1, Revision 11/07/97) showing size, number of trees, specie and total ccf volume. This is to be done on a day-to-day basis. The WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 4 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING 131 and Computation Sheet will be sent to the SO and the purchaser as backup for additional volume showing on purchaser’s monthly statement. All add-on and any other TSA volume information will be given to the Financial Assistant by the 3rd workday of the following month. The Financial Assistant will verify the calculations and forward copies of the 131 and Computation sheet to the SO before month end closure for audit against the statement before it is sent to the purchaser. 12.73 – Timber Sold and Removed. (TSA478P1/P2) SO Resource Specialist will retain quarter end reports for 5 years. (Microfiche copies are kept permanently.) 12.75 – Report of Closed Contracts. SO will retain quarterly listing of sales only. (Microfiche copies are kept permanently.) Before a final closure date (Card 9001) for SO sales is entered into TSSA, a completed and signed closure audit (Form R6-2400-9 (Timber Sale Administration Handbook)) will be sent to SO Resource Specialist by the District Financial Assistant. SO Resource Specialist will review, sign and obtain the Contracting Officer’s signature of approval. The Contracting Officer will sign the final Statement of Account. 12.76 – Agreements Scheduled/Past Termination. Review of this report within 10 working days of receipt is the responsibility of the District Financial Assistant and SO. Accounting Technician The District Financial Assistant and Sale Administrators are responsible for review of Letters of Credit and other agreements and notifying purchasers when bonding extensions are required. SO Resource Specialist will retain current report. OTHER REPORTS Status of BD, RM, and EC Fund Balances. (R06TSA-65/66) SO Resource Specialist will retain prior and current fiscal year. Contract Listing with Proclaimed Unit Information. (TSA900-34) SO Resource Specialist will retain current report. Contributed and Supplemental Funds Payable with Appropriated Funds. (R06TSA-95) SO Resource Specialist will retain current report. Remaining Volume and Values. (TSA907-01) SO Resource Specialist will retain current report. WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 5 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING List of Deficit Sales. (R06TSA-111) SO Resource Specialist will retain this report for the life of the sale(s) listed. Ineffective Purchaser Credit. (TSA903-01) SO Resource Specialist will retain current report. Status of KV, SSF, BD and NFF Fund Balances/Analysis. (R06TSA-681-687) SO RTM Accounting Technician will retain prior and current fiscal year. District Uncut Quantities by Contract. (TSA475) SO Resource Specialist will retain current report and final quarter reports for each FY. Sale Objective – Revenue and Quantity FYTD (TSA570P1) SO Resource Specialist will retain current and prior fiscal year. 13 – NATURAL LANGUAGE CHANGES. 13.1 – Requesting Changes. The RO requires Natural Language Changes by the fifth working day before the end of the calendar month so the change can take place for the current processing month’s business. Designated individual authorized to request a natural Language Change is Linda Doremus. 13.2 – Documenting Changes. AD-742 and Timber Sale Deposit Fund adjustment needed as a result of a Natural Language Change will be done by Linda Doremus. Documentation will be typed on the TSDF Worksheet as well as filed in Natural Language change documentation folder. WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 6 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING EXHIBIT 01 PAYMENT UNIT SALE VOLUME COMPUTATION Month Sale Name S.A. or H.I. Name Payment Unit No. 131 Dates Specie ________ Vol. Count DBH 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Vol. Specie ______ Vol. Count Vol. Specie ______ Vol. Count Vol. Specie _____ Vol. Count Vol. WINEMA NF SUPPLEMENT 6509.17-2002-1 EFFECTIVE DATE: 10/01/2002 DURATION: Effective until superseded or removed 6509.17, 10 Page 7 of 7 FSH 6509.17 – AUTOMATED TIMBER SALE ACCOUNTING CHAPTER 10- STANDARDS FOR TIMBER SALE ACCOUNTING 22 23 24 25 26 Totals: Prepared By:____________________________________ Date:___________________ Winema 2400-28 (9/98)