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FOREST SERVICE HANDBOOK
Portland, Oregon
6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 Supplement No. 6509.17-96-1
Effective June 25, 1996
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 R6
Supplement 6509.17-95-1.
This supplement supersedes Supplement 6509.17-95-1
Document Name
6509.17,10
Superseded New
(Number of Sheets)
8
8
Digest:
11.14 - Updates to establish Fiscal Year 1996 monthly closure schedule.
12.73 - Corrects TSA478P1 report name from Timber Cut and Sold Worksheet to
Timber Sold and Removed Worksheet.
/s/ Robert W. Williams
ROBERT W. WILLIAMS
Acting Regional Forester
R6 SUPPLEMENT 6509.17-96-1
EFFECTIVE 06/25/96
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FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 SUPPLEMENT 6509.17-96-1
EFFECTIVE 06/25/96
CHAPTER 10 - STANDARDS FOR TIMBER SALE ACCOUNTING
10.3 - Policy.
1. Data Collection Files. Forests shall clean up their Data Collection Files at
least monthly.
2. Separation of Duties. In accordance with the parent text on the
separation of duties, one individual shall not have excessive control over the 2400-4
green sheet process: preparing the green sheet, collecting the money, signing the
permit, entering the data into Automated Timber Sale Accounting (ATSA), and
verifying the transactions. The duties must be separated between two or more
individuals. Ideally, separation should occur between issuing the permit and the
collection of the money.
10.4 - Responsibility.
10.41 - Regional Forester.
1. Procedures for listing data files from other systems are covered under 12.7
of this supplement.
2. Regional Standards for Christmas trees and other forest products not sold
on a permit form are covered under Regional Supplements to FSM 2467, and FSM
6532.
3. Data Collection file maintenance standards are covered under 10.3 of this
supplement.
11 - DATA CONVERSION.
11.14 - Scheduler Request. The Regional policy is to promote timely Forest Closure
that allows Timber Sale Statement of Account (TSSA) billings to be due within the
month issued, or as soon as possible after all data is available (scale, collection, and
indices). To meet Timber Sale Program Information Reporting System (TSPIRS)
report deadlines, all forests must be closed no later than the 13th calendar day of
the month. Forests must set their schedules for closure no later than the following
dates:
1996
Jan. 11
Feb. 12
March 11
April 11
May 9
June 11
July 11
Aug. 12
Sept.11
Oct. 10
Nov. 12
Dec. 11
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The above schedule allows for at least a one-day protection against production
failure. Forests should attempt to close prior to the above dates when possible.
If a forest believes they should not close by the prescribed date, they should contact
the Regional TSA Coordinator before 1:00 p.m. on the closure date to discuss
concerns with closure. The Regional TSA Coordinator will determine if the
concerns are adequate to delay closure. (If the Regional TSA Coordinator is not
available, contact the RO TSA Financial Analyst.) Closure shall not be delayed for
immaterial reasons such as: projections or bond allocations are incomplete; some
adjustments were not processed; or some cash or purchaser credit transactions were
not processed.
Closure may be delayed for material reasons such as: the majority of the billings
will require adjustments due to duplicate, or missing transactions and/or
adjustments.
The prior month's Region 6 database will be taken down the day before forced
closure. The new database will be available for forest use the day following forced
closure.
11.4 - Batch Control Record (Form FS-6500-160). In addition to the Batch Control
process described in the parent text 11.4 through 11.53, this supplement further
describes one alternative method approved for Regional use. The forest shall issue
a supplement stating which batch control method should be used.
ALTERNATIVE NO. 1 - Is a process consisting of a TSSA DATA INPUT'
log sheet completed as a forest sends and receives files from NCC-KC (National
Computer Center - Kansas City) (exhibit 01). It works well where ATSA data input
is centralized. The log sheet allows monitoring to ensure data input are matching
data output. The log sheet may be modified by forests where data entry is
decentralized, but will require additional effort. For example, if keying of data is
completed at the district level, the Financial Assistant completes the form and
submits to the Supervisor's Office (SO) after monthend processing. Regardless of
who completes them, SO must file and retain all forms for a minimum of 6 months.
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EFFECTIVE 06/25/96
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11.4 - Exhibit 01
TSSA DATA INPUT
FILE
DESCRIPTION
DATE SENT
SCHEDULER
SET
TRANSACTION
REPORT
RECEIVED
REMARKS
(INITIALS)
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11.41 - Batch Control Record Log. The batch control record log referred to in the
parent text is a file folder of all the Batch Control Records (Form FS-6500-160).
11.5 - Batch Transmittal Record (Form FS-6500-161).
11.51 - Batch Transmittal Record Log. The SO shall maintain the master record log
for all Batch Transmittal Records, which is a file folder containing all of the FS6500-161 Forms.
12 - REPORTS.
12.11 - Accounting for All Transactions. The individual who verified the
Edit/Update must post their initials on the report.
12.12 - Correcting Invalid Transactions. Record action necessary and taken on
invalid entries, when transaction went valid, date valid, and date reinput.
12.13 - Filing Reports. Retain these reports for at least 6 months.
12.2 - Synopsis (TSA880P1).
12.21 - Verification. Forests shall develop a forest standard as a TSA Handbook
supplement to establish the individual(s) responsible for verifying the synopsis. If
more than one person performs the verification, the forest standard shall include
who does what. The standard shall include when the verification is to be completed,
not to exceed 5 workdays after receipt or quarter-end closure, whichever comes
first. It is also to require the initials of the individual, with the date of verification
posted on the synopsis. Verify first synopsis and all changes to basic contract data.
Retention - In addition to the WO requirements for retention, retain all synopses
that display rate changes until after the final sale closure audit.
12.3 - Agreement Reports (TSA350P1).
12.31 - Verification. The source document for verifying blanket bond allocations is
the written allocation from the purchaser.
12.5 - Statement of Account and Supporting Statements (TSA470P1).
12.51 - Verification. Forests shall develop a forest standard in a TSA Handbook
supplement to establish the individual(s) responsible for verifying the source
documents to the transactions appearing on the TSSA. The standard shall include
the date verification was completed, not to exceed 5 workdays after receipt, and
the initials of the employee who verified on the official copy.
12.53 - Mailing Requirement. Forests must attempt to mail the Statement of
Account and Bill for Collection to the purchaser on the day of receipt if printed by
noon. If the Statements of Account and Bills for Collection are printed after noon,
forests shall mail these no later than the end of the following workday.
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12.7 - Administrative Reports.
Other Reports.
1. Microfiche Copies of the Scan. Forests shall retain microfiche copies
of the scan permanently for future use in troubleshooting problems.
2. Ineffective Purchaser Credit Reports. Forests shall monitor on a
monthly basis, and take appropriate action for sales that appear on the following
ATSA generated reports: "Ineffective Purchaser Road Credit Transferred Out and
Later Replaced with Cash" and "List of Excessive Transferred Out Credit", and
"Listing of IPC and PCA and Associated Values."
Forests shall monitor on a quarterly basis, and take appropriate action for sales
that appear on the following R-6 generated report: R06TSA-60 "Ineffective
Purchaser Credit Contract Listing".
The RO-TSA Staff shall review forest actions periodically on sales that appear on
the above reports and ensure appropriate actions were taken, as well as reviewing
actions taken during Fiscal Program Reviews.
3. TPSO Generated Scale Reports. Forest shall retain the TPSO
Generated Scale reports for the life of the sale plus the prescribed time after
expiration as cited in FSH 6209.11.
RO FM - IMS shall retain data files which generate 5001 transactions for the
current processing month plus the previous month.
Volume transactions shall be verified and corrected when appropriate by either the
forest or ranger district. Necessary TPSO corrections must be coordinated and
documented by the forest. Forests shall develop a forest standard in an ATSA
Handbook supplement to establish the responsibilities for verification and
correction of volume related activities. This supplement must also address
procedures for charging, documenting, and tracking payment unit volumes and
additional volumes on tree measurement sales.
4. Collection Reports RO FM - IMS shall retain the above reports, which
make the 4001 and 7001 transactions, for the current processing month plus the 5
previous months.
12.71a - Filing. Keep all yearend Road Credit Authority Accounting Reports for a
minimum of 5 years.
12.73 - Timber Sold and Removed Worksheet (TSA478P1). For information and
analysis purposes, forests shall retain quarter-end reports permanently (microfiche
copies). (Name of the report has been changed to Timber Sold and Removed
Worksheet).
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12.74 - Uncut Under Contract (TSA475P1). For information and analysis purposes,
forest shall retain year-end reports for a minimum of 5 years.
13 - NATURAL LANGUAGE CHANGES. Natural language changes are intended
for input errors that cannot be corrected by the user, but not used as a substitute for
untimely input or noncompliance with the minimum standards verification
requirements.
13.1 - Requesting Changes. Each Forest Supervisor must designate in writing the
person and alternate(s) authorized to request a natural language change (NLC).
This authorization letter must be retained by the RO-TSA staff and must be
referred to prior to completing an NLC. An NLC must be requested in writing or
via the Data General (DG) by the authorized person in order to be processed. An
NLC request should include the contract identification number, the data base scan
field (data base component) and the value before the change, the data base scan
field and value after the change, and a narrative description of why the NLC is
required. No NLC shall be processed without the above authorization and
documentation.
13.2 - Documenting Changes.
1. The RO TSA staff shall perform the following:
a. Ensure the need for NLC.
b. Verify before and after scan values.
c. Request WO Production Staff perform the NLC via DG.
d. Notify the forest that the NLC's were completed via DG.
e. Verify the scan to ensure the NLC was completed as requested.
f. File all documentation and retain past and current fiscal year.
2.
The forest shall perform the following:
a. Verify the scan to ensure the NLC was completed as requested and retain
with the sale folder documentation.
b. Ensure required manual adjustments to the Transfer of Earned Timber
Receipts is completed with proper documentation.
c. Ensure RO is notified when adjustments to TSPIRS reporting is necessary
as a result of NLC.
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NLC's are due to the RO-TSA staff by close of business on the following dates:
1996
NLC MONTH
January
February
March
April
May
June
July
August
September
October
November
December
DUE DATE
January 25
February 23
March 25
April 24
May 26
June 24
July 25
August 23
September 24
October 25
November 21
December 24
14 - DATA FILE MAINTENANCE.
14.1 - Data Entry Input Files. The data entry program shall be filed in a separate
folder from the data input and output folder, and shall contain restrictive ACL on
the program.
14.2 - Demand Processing Data Entry. Under normal circumstances, forests should
not be creating data entry input files using demand processing at NCC-KC. In
instances where this method of processing is being used, forests must still comply
with all WO, RO, and forest minimum standards for verification and separation of
duties. Forests must also print the file created to list the individual transactions,
and complete the batch transmittal record.
14.3 - Regional Level Automated Timber Sale Accounting (ATSA) Data Base.
14.32 - Uses of Regional Level Unload. All quarter-end data bases shall be retained
for information and analysis purposes.