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FOREST SERVICE HANDBOOK
Portland, Oregon
FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 Supplement No. 6509.17-92-7
Effective November 13, 1992
POSTING NOTICE. Supplements to this handbook are numbered consecutively.
Check the last transmittal sheet received for this handbook to see that the above
supplement number is in sequence. If not, obtain 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, place the transmittal at the front of the title
and retain until the first transmittal of the next calendar year is received.
The last R-6 Supplement to this handbook was 6509.17-92-6. (6509.17,23.223.63)
Document Name
6509.17,23.64-24.43
Digest:
Finalizes Region 6 ATSA chapter previously in draft.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
Superseded New
(Number of Sheets)
10
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EFFECTIVE 11/13/92
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FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 SUPPLEMENT 6509.17-92-7
EFFECTIVE 11/13/92
CHAPTER 20 - NEW SALES INPUT, RECURRING TRANSACTIONS AND
MODIFICATIONS - DELETIONS OF BASIC CONTRACT DATA
23.64 - 0605 Transaction - Small Business Road Option (Form FS-6500-170,
General Timber Contract). The applicable provisions for this transaction in Region
6 include CT4.1#, CT4.11#, C4.1#.
23.7 - Transaction 0701.
23.71 - 0701 Transaction - Scheduled Rate Redetermination (Form FS-6500-170,
General Timber Contract).
23.8 - Transaction 0801.
23.81 - 0801 Transaction - Down Payment Deposit Requirements (Form FS-6500189, Down Payment Deposit and Periodic Scheduled Payment Requirements).
23.81c - Down Payment Deposit Required Volume Removal. In June 1992 WO TSA
completed a system enhancement which applied to contract provision C(T)4.220# Downpayment (11/85). In the past, forests had to "fool" the ATSA system in order
to prevent ATSA from prematurely releasing the downpayment on sales that had
per acre material. This was done by entering an inflated volume figure in columns
29-38 and then monitoring and manually releasing the downpayment when 25 per
cent of the volume had been removed. As of June 1992, the ATSA system no longer
includes PAM in the calculation for the release. Forests with contracts containing
provisions C(T)4.220# (11/85) should correct this field to the proper volume amount.
36 CFR 223.49 July 31, 1991 amended regulations to release the downpayment
until 25 percent of the stumpage VALUE has been removed. Contract provisions
C(T)4.220# (7/91) addressed this change. Until such time that the ATSA system is
corrected with a system enhancement to accommodate this newer provision, forests
should continue with the practice of entering inflated volumes, but be sure to
monitor and correct when the contract requirement based on value has been met.
23.9 - Transactions 0901 Through 0902M.
23.91 - 0901 Transaction - Periodic Scheduled Payment Dates and Amounts (Form
FS-6500-189, Down Payment Deposit and Periodic Scheduled Payment
Requirements).
23.91b - Scheduled Payment Date and Scheduled Payment Amount Combination.
1. Scheduled Payment Date. Scheduled payments can be deleted even if the
date has passed and there is a current billing within ATSA.
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2. Scheduled Payment Amount. The ATSA system is currently programmed
to accommodate provision C(T)4.26# - Midpoint Payment (11/85), and uses
accumulated stumpage value PLUS associated charges paid to determine if the
midpoint requirement has been met. Under the replacement provision C(T)4.264# Periodic Payment Schedule (10/91) ONLY stumpage value may be used to meet the
periodic payment required amount. Until the ATSA system is programmed to
exclude associated charge values, calculations will be in error. Forests will need to
establish internal controls to ensure that the contract requirement is being met.
Regardless of the process established, enter the number 1 in the first position of the
Account ID (Columns 73-78 transaction 0102) on those contracts which contain the
new provision. This will allow easy identification of the sales with the new
provision.
24 - AUTOMATED TIMBER SALE ACCOUNTING (ATSA) TRANSACTIONS 1901
THROUGH 9001R.
24.1 - Transaction 1901.
24.11 - 1901 Transaction - Contract Sale Status (Form FS-6500-188, Date (Contract
Data)).
24.11c - Reason Code. When a sale is repudiated, enter a 1901 transaction with a
reason code of 9010. This will allow distribution of funds without the award date
being entered.
2. Default. To ensure accurate upward reporting, code all defaulted sales
with the appropriate default sale status reason code.
24.2 - Transactions 2001R through 2002R.
24.21 - 2001R Transaction - Account Projection Information (Form FS-6500-176,
Account Projections and Remarks). Documents such as Payment Bond Allocation
Worksheet R6-2430-38 and the Daily Register used to provide account projection
information and monitor account balances are pertinent to the administration of
individual timber sale contracts, and will be kept in accordance with FSH 6209.11,
2450, Timber Sale Contracts.
24.22 - 2002R Transaction - Statement of Account Remarks (Form FS-6500-176,
Account Projections and Remarks).
24.22c - Remarks. Contrary to the parent text, in order to delete an entire message
each line must be deleted individually. Place the number of the line and an asterisk
(*) in the first position of the message area, column 20.
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24.4 - Transactions 4001R Through 4006R.
24.41 - 4001R Transaction - Cash Transactions (Form FS-6500-178). Cash
payments made to the purchaser as a result of ordered design changes, contributed,
or supplemental funds will require the use of this transaction in order to provide a
tracking tool in ATSA.
The following flowchart shows the deposit process on timber sales:
NFC -->BUDG SYSTEM (TDTD)
/
/
/
/
PURCHASER -->LOCKBOX -->RO -->SO -->NCC-FC------>ATSA
The following flowchart shows the refund process on timber sales, after the
purchaser requests a refund:
NFC --> BUDG SYSTEM (TDTD)
/
/
/
/
DISTRICT --> SO --> MISPAY --> NCC-FC ----------> ATSA
24.41c - Cash Type. Lockbox and Mispay transactions (cash payments, transfers,
refunds) are moved to ATSA on the 3rd working day of the month following the end
of the current processing month. Forests who have requested weekly processing
will have their cash transactions moved every Wednesday. Permit cash
transactions for all forests are moved to ATSA on the 3rd working day of the month
following the end of the current processing month.
24.42 - 4002R Transaction - Road and Cost Share Credit Transactions (FS-6500179, Road Related Transactions). Regionally, purchaser credit is considered
available (if effective) for the purchaser to utilize when the Engineering
Representative signs the Purchaser Road Credit Report FS-2400-21.
Transaction 4002 has been changed to include a road component identifier which is
now required when purchaser or cost share credit is established. Also, action code
"A", signifying adjustment, and another road component field have been added to
the transaction to allow a means to make adjustments between road components for
purchaser or cost share credit that has been previously reported as being
established on a contract.
Beginning with fiscal year 1991, in order to meet the Timber Sales Program
Information System (TSPIRS) reporting requirements, purchaser and cost share
road credits established must be identified as road construction or road
reconstruction along with one of four road components. These are Prism, Surface,
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Culverts, and Bridges. This information is obtained from someone such as the
Contracting Officer's Engineering Representative who is familiar with the
completed road work on each timber sale contract.
There are sixteen combinations of road component identifiers; eight for purchaser
credit (credit type PC) and eight for cost share credits (credit type CS). Current
month (CM), fiscal year to-date (FYTD), and beginning of month (BOM) dollar
values are maintained by the ATSA process for each of the sixteen road component
identifiers. The Road Credit Authority Report (RCA), TSA451 report, displays the
CM, FYTD, and BOM values with accompanying subtotals and totals by contract
along with district and forest summaries. Summary information is transmitted
monthly by the ATSA process to the National Finance Center (NFC) to be used for
TSPIRS reporting.
For timber sale contracts awarded prior to October 1, 1990, the BOM values are
allowed to be negative, as only established credits as of October 1, 1990 are reflected
in the BOM total. Because of the possibility that more established credit was
granted to the purchaser than was actually earned in error prior to this date, the
BOM value could be negative when the error is corrected. For contracts awarded on
or after October 1, 1990, the BOM values can never be negative. The ATSA process
performs update checks to insure this does not occur.
Use this transaction to either establish credit on a contract, to transfer credits
between contracts, or to make adjustments between road components on a contract
for purchaser credit that has previously been established.
The major difference between the use of this transaction and transaction 4003 is
that the 4003 transaction is used to withdraw ineffective transferred-out credits.
Use the 4002 transaction also for the situation where you have transferred-in
credits, but desire to transfer them back out to a contract other than the one from
which the purchaser credit was originally transferred in (all effective through each
transfer). The basic difference is that use of the 4003 transaction will increase
established, and decrease transferred-out on the sale that the credits will be
withdrawn back to, and use of the 4002 will net transfer-in transferred out credits
with the transfer-in credits on the sale.
24.42a - Distinction Between 4002R and 4003R Transactions. When PRC is
transferred out and then subsequently transferred back into a contract, the contract
that it is transferred back to may not convert the PRC to cash, even though there is
adequate cash charged above base. This is due to a flaw in the ATSA system where
it does not look at the transferred-in credits. To correct, find a second contract
which will enable a move of the transferred-in PRC. 1.) Transfer out the
transferred-in credits from the first contract to the second contract. 2.) "Withdraw"
the transferred-in PRC from the second contract back to the first using a 4003
transaction. These two transactions will net to $0.00 transferred in on the second
contract. Two edit update cycles are required. Once accomplished the next monthly
closure will perform an adjustment of distributed charges on the first contract. If
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the purchaser doesn't have a second contract to use, a Natural Language Change
will be required.
24.42b - Limitations on 4002R Transactions. The ATSA system imposes some
limitations on 4002 credit transactions:
1. If accepting a transaction establishing purchaser or cost share credit
would cause that credit limit to be exceeded, the ATSA system rejects the entire
transaction and does not establish any credit. If rejected, review the transaction,
make the necessary corrections or modifications, and then input the corrected data
in a subsequent update cycle.
2. Transfers of credits between contracts requires only one line entry. The
contract identified in the primary contract identifier area must always be the
contract from which the credit is transferred. The identification of the contract to
which the credit is transferred is shown in the Message or Contract ID block. If
either the sale from which, or to which the credit is being transferred lies within
more than one proclaimed unit, make an appropriate entry in the proclaimed or
other unit identification block.
3. Before a transfer of purchaser or cost share credits is accepted, the system
performs several edit checks. Failure to meet any one of these checks results in the
entire transfer being rejected. The edit process insures that only those transactions
which can properly be posted to the contracts are processed as valid. The
edit/update processes the transaction as valid only if it meets the criteria which
makes it acceptable to both the transfer-out and transfer-in sales. For example, if
the transfer-out edits are met but all transfer-in edits are not, the system rejects
the entire transaction. This is a double entry transaction; both contract records are
posted, or none are posted.
24.42c - Edits on 4002R Transactions for a Single Proclaimed Unit. Edits made by
the ATSA system prior to accepting the transaction include:
1. Verification that unused established effective credit is on the transferfrom sale.
2. Verification that the transaction will not cause the transfer-in limit on the
transfer-in sale to be exceeded.
3. Verification that both sales are within the same proclaimed National
Forest, or other legal unit.
4. Verification that if the transaction transfers out previously transferred-in
credits, there is at least that amount of unused transferred-in credit remaining on
the sale.
ATSA does not make an edit check for the effectiveness of transferred out purchaser
credit, so a manual computation of effective purchaser credit is necessary to be in
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compliance with provision C(T)4.211# (10/88) for the transfer out of only effective
purchaser credit.
24.42d - Edits on Credit Transactions For Multiple Proclaimed Units. See parent
text 24.42d for process and edit checks on contracts with multiple proclaimed units.
24.42e - Action Codes. Only action code R (recurring) is valid for this transaction.
24.42f - Transaction Date. This is a six-digit numeric field and is a required entry.
Enter the month, day, and year using leading zeros. This is the date on which the
credit was formally approved and established, or on which a transfer of credit which
the purchaser requested was formally approved by the Forest Service. Use the
dates recorded on form FS-2400-21, Report of Purchaser Credit for Specified Road
Construction, for credits established, and form FS-2400-33, Request for and
Approval of Transfer of Purchaser Credit, for purchaser credit transfers. Use the
system processing date when making adjustments between road components for
credit that was previously reported as being established.
24.42g - Action Type. This is a one-character alpha field which identifies the type of
transaction that is being processed. The first type establishes credit earned by the
purchaser on a contract. The second type transfers established, effective credits
between contracts. The third type adjusts previously established purchaser or cost
share credit between road components on a contract. The action type triggers the
appropriate system edit and update checks for the remaining fields on the
transaction. The system allows only the three action type codes below.
ACTION TYPE
EXPLANATION
E
Establish Purchaser or Cost Share Credits
T
Transfer of Purchaser, Cost Share or
previously Transferred in Credits.
A
Adjust previously established Purchaser or
Cost Share Credit between road components.
24.42h - Credit Type. This is a two character alpha field which identifies the type of
credit being established, transferred, or adjusted between road components. The
ATSA system allows the following three credit types:
CODE
EXPLANATION
PC
Purchaser Credit. Use with either action
type code E when establishing purchaser
credit, action type code T when transferring
out previously established purchaser credit
to another contract, or A when making
adjustments between road components for
previously established credit on a contract.
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CS
Cost Share Credit. Use with action type
code E when establishing cost share credit,
action type code T when transferring out
previously established cost share credits to
another contract, or A when making
adjustments between road components for
previously established credit on a contract.
TI
Transfer-out of unused previously
transferred in credits. TI can only be used
with action type code T, and allows the
transfer-out of unused credits which were
previously transferred into a contract.
Allowable combinations of Action Type and Credit Types are:
1. Action Type "E" and Credit Type "PC" or "CS".
2. Action Type "T" and Credit Type "PC, "CS" or "TI".
3. Action Type "A" and Credit Type "PC" or "CS".
24.42i - Sign. This is a one-character alpha field. The sign entry must be either plus
(+) or blank. A negative (-) is seldom used; however, it is available for those rare
instances where credits in excess of those which have actually been earned have
been granted to the purchaser. A minus reduces the amount of established credits.
A negative (-) can also be used with action code type A. There will seldom be a
situation where a negative adjustment will be necessary. A negative adjustment
will primarily be used to correct an erroneous amount that was previously adjusted
out of a road component.
** Caution ** Leave the sign field blank when doing the "A" transactions. The
program automatically subtracts the amount in field 5 from the component given in
ID-1, and automatically adds the amount to the road component given in ID-2. If a
negative sign (-) is used, the ATSA system subtracts a negative and actually does
the opposite of what is wanted.
24.42j - Amount. A ten-digit numeric field with eight positions to the left of the
decimal point and two to the right. Enter the amount of credit being established or
transferred. A value greater than zero for each transaction is required.
24.42k - Message or Contract ID. This is a twenty-character alpha-numeric field.
Its use depends on the credit transaction type code entered in 2 above. If credit is
being established (action type code E), this field may be completed with a message
which identifies the credit being established; such as, Clearing, Road 101.1. This
field also may be left blank. Whenever this field contains an entry, it is printed on
the monthend Status of Timber Sales Roads Report, with the transaction amount.
If the field is left blank, there is no message with the amount on the Status of Roads
Report.
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If credit is being transferred (action type code T), place the contract ID (Region,
Forest, District, and contract number) of the sale where the credit is being
transferred in the first 12 positions of this field. The transferred-to contract ID
entered here has to be valid within the ATSA system, and cannot be the same as
the contract ID of the contract from which the purchaser credit is being transferred.
This one-line entry accomplishes posting of both the transfer-out and the transfer-in
transaction to the two different contracts. If the credit transfer is not valid on
either of the contracts, the ATSA system rejects the entire transaction. The
transfer transaction appears on the Status of Timber Sale Roads Report on both
contracts affected and provides a permanent hard copy documentation.
If an adjustment between road components of previously established purchaser or
cost share credit (action code A) is being made, this field must be left blank.
24.42l - Proclaimed or Other Unit ID. This field needs to be completed only when
credit is being transferred (action type code T (Column 2)) between two or more
proclaimed or other units. This field identifies the proclaimed unit record within
the contract file to which the credit transaction applies. If either contract lies
within two or more proclaimed units, a valid entry is required in this field. If both
contracts lie wholly within the same proclaimed or other unit, leave this field blank.
An entry is not allowed when credit is being established (action type code E).
If an adjustment of previously established purchaser or cost share credit (action
code A) is being made, this field must be left blank.
Road Component ID1. This is a two-character alpha code and is a required entry
when establishing purchaser or cost share credit (action code E) or when making an
adjustment (Action code A) between road components for previously established
purchaser or cost share credit. This field must be left blank when using action code
T.
Allowable codes for Road Component ID1 and the corresponding road component
name for each are:
Road Component ID 1 Code
PC
SC
CC
BC
PR
SR
CR
BR
Road Component Name
Prism Construction
Surface Construction
Culvert Construction
Bridge Construction
Prism Reconstruction
Surface Reconstruction
Culvert Reconstruction
Bridge Reconstruction
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When establishing purchaser credit (action code E), the amount identified in field 5
(amount), along with the corresponding sign entered in field 4 (sign), is added to the
amount that is currently on the data base for the contract in the road component
identified in the Road Component ID1 field.
When making an adjustment between road components (action code A), the road
component identified in the Road Component ID1 field is the "from" road
component, and the amount identified in field 5 (amount) along with the
corresponding sign entered in field 4 (sign), is subtracted from the amount currently
on the data base for the contract in the road component identified in the Road
Component ID1 field.
Road Component ID2. This is a two-character alpha code and is a required entry
when making an adjustment (action code A) between road components. This field
must be left blank when using action types "E" or "T".
Allowable values for Road Component ID2 and the corresponding road component
names for each are the same as those for Road Component ID1 above. The value in
Road Component ID2 must be different than the value for Road Component ID1.
When making an adjustment between road components (action code A), the road
component identified in the Road Component ID2 field is the "to" road component
and the amount identified in field 5 (amount) along with the corresponding sign
entered in field 4 (sign) is added to the amount currently on the data base for the
contract in the road component identified in the Road Component ID2 field.
24.43 - 4003R Transaction - Withdrawal of Ineffective Transferred Credit (Form FS6500-180). This transaction is one method to handle ineffective transferred out
purchaser credits, but an alternate way is to require the cash payment on the sale
where the credit became ineffective and process rate corrections to a species named
"IPC".
Regionally, an additional billing for these ineffective transferred out credits will
result immediately on an active sale. If a sale is inactive, the billing should not be
sent until the sale becomes active or at least two months prior to the termination
date of the contract.