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FOREST SERVICE MANUAL
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
Amendment No.: 6500-2011-1
Effective Date: January 5, 2011
Duration: This amendment is effective until superseded or removed.
Approved: DONNA M. CARMICAL
Chief Financial Officer (CFO)
Date Approved: 12/28/2010
Posting Instructions: Amendments are numbered consecutively by title and calendar year.
Post by document; remove the entire document and replace it with this amendment. Retain this
transmittal as the first page(s) of this document. The last amendment to this title was
6500-2010-2 to FSM 6530.
New Document
6510
61 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
6510 Contents
(Amendment 6500-95-7, 12/21/1995)
6510-6511.12b
(Amendment 6500-95-8, 12/21/1995)
6511.13-6512.11
(Amendment 6500-95-9, 12/21/1995)
6512.12-6514
(Amendment 6500-95-10, 12/21/1995)
4 Pages
Digest:
6510 - Revises and updates the entire chapter.
19 Pages
22 Pages
22 Pages
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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FSM 6500 - FINANCE AND ACCOUNTING
CHAPTER 6510 - APPROPRIATIONS AND FUNDS
Table of Contents
6510.1 - Authority....................................................................................................................... 5
6510.2 - Objectives ..................................................................................................................... 5
6510.3 - Policy ............................................................................................................................ 6
6510.31 - Primary Purpose Principle ...................................................................................... 6
6510.32 - Financing with Two or More Program Codes ........................................................ 7
6510.4 - Responsibility ............................................................................................................... 7
6510.41 - Washington Office .................................................................................................. 7
6510.41a - Chief...................................................................................................................... 7
6510.41b - Deputy Chiefs ....................................................................................................... 8
6510.41c - Chief Financial Officer ......................................................................................... 8
6510.41d - Director, Budget and Finance, Albuquerque Service Center (ASC-B&F) ........... 8
6510.41e - Staff Directors ....................................................................................................... 9
6510.42 - Regions, Forests, Stations, Area, International Institute of Tropical Forestry
(IITF), Forest Products Laboratory, and Job Corps Centers ..................................... 10
6510.42a - Line Officers ....................................................................................................... 10
6510.42b - Staff Directors..................................................................................................... 10
6510.5 - Definitions .................................................................................................................. 11
6511 - APPROPRIATION USES .................................................................................. 12
6511.06 - References ............................................................................................................ 12
6511.1 - General Rules on Appropriation Use ......................................................................... 13
6511.11 - Principles for Charging Appropriated Funds ........................................................ 14
6511.11a - Augmentation of Appropriations ........................................................................ 14
6511.11b - Bona Fide Need Theory ...................................................................................... 15
6511.11c - Non-Monetary Transactions (Barter) .................................................................. 15
6511.11d - Period of Availability ......................................................................................... 15
6511.11e - Prohibition on Advance of Monies ..................................................................... 15
6511.11f - Promoting Forest Service Programs [Reserved] ................................................. 16
6511.11g - Seasonal Decorations .......................................................................................... 16
6511.11h - Purchasing Permits When Required by Statute for Forest Service Activities .... 16
6511.11i - Emergency Operations ........................................................................................ 17
6511.11j - Experimental Areas [Reserved] ........................................................................... 18
6511.11k - Relocation Expenses of Displaced Persons ........................................................ 18
6511.11l - Search and Rescue Operations ............................................................................ 18
6511.11m - Snow Removal................................................................................................... 19
6511.11n - Nominal Value Items for Dissemination of Program Information [Reserved] .. 19
6511.11o - Federal Advisory Committees ............................................................................ 19
6511.11p - State and Local Taxes ......................................................................................... 19
6511.11q - Investments in Treasury Securities ..................................................................... 21
6511.2 - Specific Appropriation Use ........................................................................................ 22
6511.21 - Specific Versus General Appropriation ................................................................ 22
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 6510 - APPROPRIATIONS AND FUNDS
6511.21a - Two or More Specific Program Codes ............................................................... 23
6511.3 - Employee Related Appropriation Use ........................................................................ 23
6511.31 - Employee Legal Fees ............................................................................................ 23
6511.31a - Discrimination Payments .................................................................................... 23
6511.31b - Additional Cost for Government Employees’ Special Needs ............................ 26
6511.31c - Federal Daycare Operations ................................................................................ 26
6511.31d - Nonmonetary Awards for Employees, Private Individuals, and Organizations . 27
6511.31e - Employee Award Ceremonies ............................................................................ 28
6511.31f - Smoking Cessation Course.................................................................................. 29
6511.31g - Wellness and Fitness Programs .......................................................................... 29
6511.31h - Recreation Facilities and Services for Employees .............................................. 33
6511.31i - State Licenses and Certification Fees .................................................................. 34
6511.31j - Telephone Service and Tolls ............................................................................... 34
6511.31k - Membership Fees and Dues ................................................................................ 34
6511.31l - Telephone Calling Card ....................................................................................... 35
6511.31m - Business Cards................................................................................................... 35
6511.31n - Professional Liability Insurance ......................................................................... 35
6511.31o - Employee Association Activities and Charitable Fund Drives .......................... 35
6511.4 - Ceremonies, Conventions, and Other Gatherings ...................................................... 36
6511.41 - Lunchroom Appliances ......................................................................................... 36
6511.41a - Official Reception and Entertainment Expenses ................................................ 36
6511.41b - Meals at Official Station ..................................................................................... 37
6511.41c - Refreshments at Meetings ................................................................................... 37
6511.41d - Food for Non-Federal Individuals ...................................................................... 37
6511.41e - Cultural Awareness Programs............................................................................. 37
6511.41f - Purchase of Bottled Drinking Water ................................................................... 37
6511.5 - Construction and Maintenance ................................................................................... 39
6511.51 - Construction and Maintenance of Forest Signs .................................................... 39
6511.51a - Street Paving, Curb, or Sidewalk Construction .................................................. 39
6511.51b - Firefighter's Grave Care...................................................................................... 39
6511.6 - Utilities ....................................................................................................................... 39
6511.61 - Connection and Operation Charges ...................................................................... 39
6511.61a - Private Utility Relocation or Removal ................................................................ 40
6511.7 - Other Expenses ........................................................................................................... 40
6511.71 - Volunteers in the National Forest Act .................................................................. 40
6511.71a - Community Support Activities ........................................................................... 40
6511.8 - State, Private, and Other Agencies ............................................................................. 41
6511.81 - Indirect and Tuition Remission ............................................................................ 41
6511.82 - Interdepartmental Waiver Doctrine; Restoration of National Forest Lands Used
by Other Agencies ..................................................................................................... 42
6511.83 - Use of Appropriations on Private Property for Permanent Improvements .......... 42
6511.84 - Travel of State and Local Government Employees .............................................. 43
6511.85 - Payments to States and Counties .......................................................................... 43
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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6512 - RECEIPT ACCOUNTS ...................................................................................... 43
6512.02 - Objectives ............................................................................................................. 43
6512.03 - Policy .................................................................................................................... 43
6512.1 - Appropriation Repayments ......................................................................................... 43
6512.11 - Appropriation Refunds ......................................................................................... 44
6512.12 - Appropriation Reimbursements ............................................................................ 44
6512.12a - Appropriation Reimbursement Authorities......................................................... 45
6512.2 - Receipt Account Classification .................................................................................. 51
6512.21 - General Fund Receipt Accounts ........................................................................... 52
6512.22 - Clearing Accounts ................................................................................................ 52
6512.23 - Special Fund Receipt Accounts ............................................................................ 52
6512.24 - Trust Fund Receipt Accounts ............................................................................... 53
6512.3 - Available Receipts ...................................................................................................... 53
6512.4 - Unavailable Receipts .................................................................................................. 53
6512.5 - Receipts from Claims for Damages to National Forest System Lands or
Improvements [Reserved] ............................................................................................. 54
6512.51 - Recording the Receipts From Claims for Damages to National Forest System
Lands or Improvements [Reserved] .......................................................................... 54
6512.52 - Cooperative Agreements for Wildland Fire Suppression [Reserved] .................. 54
6513 - EXPENDITURE ACCOUNTS ............................................................................ 54
6513.1 - Expenditure Account Classification ........................................................................... 54
6513.11 - General Fund Expenditure Accounts .................................................................... 54
6513.12 - Revolving Fund Accounts (Working Capital Fund) ............................................. 54
6513.13 - Special Fund Expenditure Accounts ..................................................................... 55
6513.14 - Trust Fund Expenditure Accounts ........................................................................ 55
6514 - ACCEPTANCE AND USE OF DONATED FUNDS ........................................... 55
6514.01 - Authority ............................................................................................................... 55
6514.02 - Objectives ............................................................................................................. 56
6514.03 - Policy .................................................................................................................... 56
6514.04 - Responsibility ....................................................................................................... 56
6514.05 - Definitions ............................................................................................................ 56
6514.1 - Use of Donated Funds ................................................................................................ 56
6514.11 - Authorized Expenditures ...................................................................................... 59
6514.12 - Unauthorized Expenditures .................................................................................. 60
6514.2 - Written Acknowledgement ......................................................................................... 60
6514.21 - Accepting and Acknowledging the Donation ....................................................... 60
6514.22 - Declining the Designated, Conditional, or Unacceptable Donation ..................... 61
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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FSM 6500 - FINANCE AND ACCOUNTING
CHAPTER 6510 - APPROPRIATIONS AND FUNDS
6510.1 - Authority
Other reference material regarding appropriation uses is listed in FSM 6511.06.
1. Title 31, United States Code, sections 1301, 1341, 1342, 1502 1517, 3302, and Title
18 United States Code, section 209 (31 U.S.C. 1301, 1341, 1342, 1502, 1517, 3302, and
18 U.S.C. 209). These sections set forth the statutory requirements for the legal
expenditure of appropriations.
2. Office of Management and Budget (OMB) Circulars and Bulletins. Use these
circulars and bulletins for fund control guidelines. OMB Circular A-45, “Rental and
Construction of Government Quarters”, pertains to possessory interest taxes charged to
employees occupying government furnished housing (http://www.whitehouse.gov/omb/).
3. United States v. County of San Diego, 965 F.2d 691 (9th Cir. 1992). In this U. S.
Supreme Court case, the Court has held that the imposition of a possessory use tax on the
occupancy rights of a tenant occupying government-furnished housing is a valid exercise
of the taxing power of a state and its political subdivisions
4. Government Accountability Office (GAO) Publication, “Principles of Federal
Appropriation Law”. This publication, commonly called “The Red Book”, provides
guidance on appropriation usage, such as appropriation availability as to purpose and
time (http://www.gao.gov/legal/index.html).
5. Comptroller General Decisions. The text of these decisions illustrates the application
of appropriations law principles to actual operations, in response to questions posed in
writing to the Comptroller General (http://www.gao.gov/legal/index.html).
6. Title 41, Code of Federal Regulations, Part 102-74, Section 410. This authority
describes allowable activities on Federal property such as charity fund drives and
recognized Federal employee associations.
7. 42 U.S.C. 5121, The Robert T. Stafford Disaster Relief and Emergency Assistance
Act. This authority describes allowable activities during an emergency declared by the
President.
8. 7 U.S.C. 8306, The Animal Health Protection Act. This authority describes allowable
activities during an emergency declared by the Secretary of Agriculture.
6510.2 - Objectives
The objectives are to:
1. Obligate and expend appropriations and funds in compliance with applicable laws;
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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2. Incorporate appropriate techniques in agency budget and accounting systems to
achieve fund control objectives set by the Office of Management and Budget, the U. S.
Treasury, the Government Accountability Office, and the U.S. Department of Agriculture
(USDA); and
3. Provide a description of each Forest Service appropriation and fund, its limitations,
and intended use.
6510.3 - Policy
Forest Service employees shall obligate and expend appropriations and funds in compliance with
legal requirements governing the purpose, amounts, manner, and timing of the obligation and
expenditure, consistent with Government Accountability Office, Office of Management and
Budget, Treasury, and USDA fund control standards.
6510.31 - Primary Purpose Principle
The Primary Purpose principle is to charge expenditures to fund a project on the basis of the
principle purpose of the expenditure. Use this rule to avoid drawing fine lines for items that may
serve one or more purposes incidental to the primary purpose
If a specific program code finances an activity, then the work is charged to that program code
regardless of other programs that may achieve outputs and outcomes from that activity. For
example, treatment of noxious weeds could be charged to Vegetation and Watershed
Management, Hazardous Fuels, or Wildlife and Fisheries Habitat Management depending on the
benefit of reducing noxious weeds, reducing the hazardous fuels load, or reducing competition
with rare plants. Under the Primary Purpose principle, if the reason for treatment is primarily to
control noxious weeds, then all of the treatment costs should be charged to Vegetation and
Watershed Management, even though other programs receive some benefit.
In practice, the Primary Purpose principle is not as easy to apply as its definition implies; the
Agency’s appropriation structure doesn’t always neatly parallel the work the Agency
accomplishes. For example “mapping” can be charged to one of many different program codes
depending on whether the purpose is primary base series mapping, secondary base series
mapping, or other mapping products.
Follow these requirements to help ensure Primary Purpose integrity:
1. Apportionment, Deficits, and Chief Financial Officer Act Requirements. Charge and
report work using the appropriate Treasury symbol (FSH 6509.11g).
2. Budget Line Items. Charge and report work using the appropriate budget line item
(FSM 6510.5).
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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3. Accounting and Budget Reporting. Record and report costs using the Primary
Purpose principle, to determine the appropriate fund and program to charge.
See the FSH 6509.11g, Zero Code, for a list of Forest Service activities with their respective
Primary Purpose determination.
6510.32 - Financing with Two or More Program Codes
Application of the Primary Purpose principle results in financing with one program code in most
circumstances. The only occasion when two or more program codes may be used to finance the
same activity, is when those programs have the statutory authority to fund the same work. Units
may finance activities using one or more program codes, in these instances. To the extent that
funds are sufficient, use only one available program code. Where amounts in one program code
are insufficient, however, two or more program codes may be used. See the examples displayed
in exhibit 01 that follows:
6510.31b – Exhibit 01
Examples of Activities with Multiple Available Program Codes
Activity
Reforestation
Salvage timber sale
Restoration of improvements
Aquatic species passage
Available Program Codes
NFVW, RTRT
NFTM, SSSS
RIRI with NFVW; RIRI with CMRD
CMRD and CMLG
Refer to the Primary Purpose Matrix (FSH 6509.11g, Zero Code) for other examples of activities
that have multiple program codes.
6510.4 - Responsibility
All Forest Service managers, whether line or staff, are responsible for providing controls and
supervision to ensure the legal use of appropriations, special receipts, appropriation refunds,
reimbursements, donated funds, and any other Agency funds for their unit or program area.
6510.41 - Washington Office
6510.41a - Chief
The Chief is responsible for providing controls and supervision to ensure the legal use of
appropriations, special receipts, appropriation refunds, reimbursements, donated funds, and any
other Agency funds.
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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6510.41b - Deputy Chiefs
It is the responsibility of all Deputy Chiefs to:
1. Ensure appropriations are used and controlled in compliance with legal requirements
and Forest Service policy.
2. Obtain guidance on appropriation use, as needed, from the Washington Office,
Director of Financial Policy.
3. In addition to the responsibilities set forth in paragraphs 1 and 2, the Deputy Chief for
Business Operations is responsible for the following activities:
a. The Job Corps National Field Office and the Job Corps Civilian Conservation
Centers (FSH 1809.12), and
b. The Sustainable Operations Program.
6510.41c - Chief Financial Officer
It is the responsibility of the Chief Financial Officer (CFO) to:
1. Ensure all agency appropriations, including those specific to the CFO organization,
are used and controlled in compliance with legal requirements and Forest Service policy.
2. Refer unresolved appropriation issues to Director of Financial Policy for resolution.
3. Issue policies regarding the use of appropriations and other funds within the Forest
Service.
6510.41d - Director, Budget and Finance, Albuquerque Service Center (ASC-B&F)
It is the responsibility of the Director, ASC-B&F to:
1. Ensure agency appropriations, including those under the control of the ASC-B&F, are
used in compliance with legal requirements and Forest Service policy.
2. Obtain guidance on appropriation use, as needed, from the Washington Office,
Director of Financial Policy.
3. Process budget and accounting transactions in an accurate and timely manner so that
the resulting periodic financial reports are reliable.
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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6510.41e - Staff Directors
1. All staff directors. It is the responsibility of all staff directors to:
a. Ensure appropriations are used and controlled in compliance with legal
requirements and Forest Service policy.
b. Obtain guidance on appropriation use, as needed, from the Washington Office,
Director of Financial Policy.
2. Director of Financial Policy. In addition to the responsibility described in paragraph
1a., the Director of Financial Policy is responsible for providing assistance and advice on
Forest Service appropriation use matters to the Chief, the Chief Financial Officer (CFO),
Associate Chief, deputy chiefs, associate deputy chiefs, Washington Office staff
directors, and Forest Service field offices.
3. Director of Fire and Aviation Management. In addition to the responsibility described
in paragraph 1, the Director of Fire and Aviation Management is responsible for activities
related to the licensing of the Smokey Bear program.
4. Director of Conservation Education. In addition to the responsibility described in
paragraph 1, the Director of Conservation Education is responsible for activities related
to the licensing of the Woodsy Owl program.
5. Director of the Office of Communication. In addition to the responsibility described
in paragraph 1, the Director of the Office of Communication is responsible for activities
related to the licensing of the Forest Service Insignia (shield).
6. Director of Recreation & Heritage Resources. In addition to the responsibility
described in paragraph 1, the Director of Recreation & Heritage Resources is responsible
for activities and operations of the National Recreation Reservation Service (NRRS).
7. Director of Engineering. In addition to the responsibility described in paragraph 1, the
Director of Engineering is responsible for activities related to:
a. The Environmental Compliance and Protection program, including the USDA
Hazardous Materials Management Account, and
b. The programs funded by the Federal Highway Administration transfer
appropriations, for example, Treasury Symbol 12-69X8083.
8. Director of Sustainable Operations. In addition to the responsibility described in
paragraph 1, the Director of Sustainable Operations is responsible for activities for
energy efficiency within the Forest Service.
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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6510.42 - Regions, Forests, Stations, Area, International Institute of Tropical
Forestry (IITF), Forest Products Laboratory, and Job Corps Centers
6510.42a - Line Officers
All line officers are responsible for:
1. Ensuring that use and control of appropriations complies with legal requirements and
Forest Service policy, and
2. Obtaining appropriation use guidance through the following channels, in order: the
local budget officer, the regional or station or Area/Institute/Center budget officer and the
Washington Office, Director of Financial Policy. In cases where the issue is not normal
practice and requires higher level clarification and/or interpretation, the Washington
Office, Director of Financial Policy is the official agency source on appropriation use
guidance.
3. Collaborating on matters pertaining to the protection of experimental areas (6511.11j).
4. Ensuring timely submission of claims documentation to the ASC-B&F Claims Branch
to ensure due process of claims and adjudication of related claims settlements.
6510.42b - Staff Directors
1. All staff directors are responsible for:
a. Ensuring appropriation use and control are in compliance with legal requirements
and Forest Service policy;
b. Obtaining appropriation use guidance through the following channels, in order:
the local budget officer; the regional or station or Area/Institute/Center budget
officer; and the Washington Office, Director of Financial Policy. In cases where the
issue is not normal practice and requires higher level clarification and/or
interpretation, the Washington Office, Director of Financial Policy is the official
agency source on appropriation use guidance.
2. Budget directors are responsible for providing field line officers and staffs with
budgetary assistance and advice on legal and policy guidelines for commonly established
appropriation use and for obtaining clarification and further guidance from the
Washington Office, Director of Financial Policy.
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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6510.5 - Definitions
Appropriation. An Act of Congress that authorizes an agency to obligate and make
payments from the Treasury for specified purposes, amounts, manner, and timing. The
term is used to define all classes of money available for use by the Forest Service and is
not limited to those contained in the annual Interior and Related Agencies Appropriation
Act.
Appropriation Use. General rules and principles that govern the charging of
appropriations. These rules and principles are based on annual appropriation acts and
other statutes; regulations issued by other Federal entities such as the Department of the
Treasury, the Office of Management and Budget; and actual case precedents issued as
Comptroller General Decisions by the Government Accountability Office.
Budget Line Item. The minimum level of reporting necessary for external reporting to
the Office of Management and Budget, the Department of the Treasury, and the
Congress.
Clearing Accounts. Accounts set up to hold temporarily general, special, or trust
collections that subsequently will be credited to the proper receipt or expenditure
account. For example, the Budget Clearing account is Treasury Symbol 12F3885,
Foundation Financial Information System (FFIS) fund code, OPAC.
Deposit Fund Accounts. Expenditure accounts established to account for collections that
are either held temporarily and later refunded or paid upon administrative or legal
determination as to the proper disposition, or held by the Forest Service and paid out at
the direction of the depositor. For example, the Timber Sale Deposit Fund is Treasury
Symbol, 12X6500, FFIS fund code, TDTD.
General Fund Receipt Accounts. Federal fund accounts credited with collections that are
not earmarked by law for a specific purpose. For example, the Miscellaneous Receipts
account is Treasury Symbol, 123220, FFIS fund code, 3220. All general fund receipt
accounts have numerical fund codes in the Forest Service accounting system.
General Fund Expenditure Accounts. Appropriation accounts established to record
amounts appropriated by Congress. For example, the National Forest System
appropriation is a general fund and the expenditure Treasury Symbol is 12X1106, FFIS
fund code, NFNF.
Primary Purpose Principle. The principle that governs the choosing of a financing source
for a Forest Service work project. The Primary Purpose principle states “charge
expenditures to fund a project on the basis of the principle purpose of the expenditure.
WO AMENDMENT 6500-2011-1
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DURATION: This amendment is effective until superseded or removed.
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Use this rule to avoid drawing fine lines for items that may serve one or more purposes
incidental to the primary purpose.” (FSM 6510.31)
Revolving Fund Account. Accounts authorized by specific provisions of law to finance a
continuing cycle of business-type operations. Receipts are credited directly to the fund
and are available for expenditure without further action by Congress. For example, the
Working Capital Fund is Treasury Symbol, 12X4605, FFIS fund code, WCWC.
Special Fund Receipt Accounts. Accounts credited with collections that are earmarked
by law for a specific purpose. For example, the Salvage Sale Fund’s Treasury receipt
account is 125204, with structured coding for the FFIS transactions, visible to users on
the Standard Job Code (SJOB) Table.
Special Fund Expenditure Accounts. Appropriation accounts established to record
appropriated amounts of special fund receipts to be expended by special programs in
accordance with specific provisions of law. For example, the Salvage Sale Fund’s
Treasury expenditure account is 12X5204, FFIS System fund code, SFSF.
Transfer Funds. Transfer funds are established to receive and disburse allocations and
certain transfers under section 601 of the Economy Act, 31 U.S.C. 686. These
allocations and transfers, including adjustments, are non-expenditure transactions. These
accounts will carry the Treasury symbol identified with the original appropriation or
fund. The Federal agency transferring the funds is known as the “parent agency”; the
agency receiving the transfer fund is the “child”. For example, Forest Service has a child
account from the Department of Transportation, Treasury Symbol, 12-69X8083, the
Federal Highway Trust Fund.
Trust Fund Expenditure Accounts. Appropriation accounts established to record amounts
of trust fund receipts to be used to finance specific purposes or programs under a trust
agreement or statute. For example, the Cooperative Work, Forest Service fund (which
includes the Knutson-Vandenberg Trust) Treasury expenditure account is 12X8028, FFIS
fund codes CWFS and CWKV.
Trust Fund Receipt Accounts. Accounts credited with collections generated by the terms
of a trust agreement or statute. For example, the Cooperative Work, Forest Service fund
(which includes the Knutson-Vandenberg Trust) Treasury receipt account is 128028.001,
with structured coding for the FFIS transactions, visible to users on the Standard Job
Code (SJOB) Table.
6511 - APPROPRIATION USES
6511.06 - References
Use the regulations, standards, principles, and procedural instructions provided in the following:
WO AMENDMENT 6500-2011-1
EFFECTIVE DATE: 01/05/2011
DURATION: This amendment is effective until superseded or removed.
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1. United States Government Accountability Office (GAO) Publications. The following
publications provide guidance on appropriation law and use:
a. Principles of Federal Appropriations Law (commonly referred to as the “Red
Book”).
b. The Comptroller General Decisions and Opinions.
These publications are available at the following website address: http://www.gao.gov.
2. United States Department of the Treasury Publications. The following publications
provide guidance on Treasury’s accounting policies and procedures for collections and
payments, and the structure of Treasury-level accounts:
a. Treasury Financial Manual, Volume I, Ch. 1500.
b. Federal Account Symbols and Titles (FAST) Book.
These publications are available at the following website address:
http://www.fms.treas.gov.
3. The Federal Accounting Standards Advisory Board Publications. The following
publications provide guidance on Federal accounting standards and financial statement
display and footnotes:
a. Federal Accounting Standards, such as Statement of Federal Financial Accounting
Standards No. 6, Accounting for Property, Plant and Equipment, for asset
maintenance and capital improvement guidance.
b. Statements of Federal Accounting Concepts, Interpretations, Technical Bulletins,
and Technical Releases.
These publications are available at the following website address: http://www.fasab.gov.
4. Office of Management and Budget (OMB) Circulars. OMB Circulars provide
guidance on budget preparation and execution, and the form and content of the Federal
financial statements. These circulars are available at the following website address:
http://www.whitehouse.gov/omb/circulars/index.html.
6511.1 - General Rules on Appropriation Use
Appropriation laws and Comptroller General Decisions provide authorities, direction, guidance,
clarification, and/or prohibitions on the expenditure of appropriated funds for certain items.
Comptroller General Decisions carry the same effect as the statute(s) that the decision interprets
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and apply governmentwide. For direction and specific cases supporting these rules, see the
Government Accountability Office (GAO) publication, "Principles of Federal Appropriation
Law” (FSM 6511.06) or the GAO website (FSM 6511.06, numbered paragraph 1).
6511.11 - Principles for Charging Appropriated Funds
To analyze the intent of an appropriation act for uses not specifically covered in the language of
the act, review the following, listed in order of precedence:
1. Authorizing legislation.
2. Legislative history of the related act, such as the Congressional Committee Reports.
3. Agency intent as expressed in the budget justification.
4. Comptroller General Decisions.
5. General Services Administration (GSA) Contract Board of Appeals decisions.
6. Opinions of the General Counsel and the Department of Justice.
7. Federal court decisions.
8. Executive Orders.
9. Code of Federal Regulations.
10. Federal Register notices.
11. Forest Service annual program planning, budgeting, and management information.
12. Forest Service Directive System.
6511.11a - Augmentation of Appropriations
Appropriations may not be increased, added to, or otherwise “augmented” by using funds from
other appropriations or other sources unless specifically authorized by law, such as 31 U.S.C.
1301 and 3302 and 18 U.S.C. 209. Comp Gen. Decisions interpreting the law include:
B-139992, 16 Comp. Gen. 911, and 62 Comp. Gen. 678.
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6511.11b - Bona Fide Need Theory
A “good faith” need, a “real” need, is known in appropriations law by the Latin term, “bona fide”
need. Bona fide need principles do not apply to no-year funds (43 Comp. Gen. 657, 661), but do
apply to annual or multi-year appropriations. To obligate an annual appropriation (also called
fiscal year or 1-year appropriation), the contract imposing the obligation must:
1. Be obligated during the fiscal year that the appropriation is available for obligation,
and
2. Meet a bona fide need of the same fiscal year.
6511.11c - Non-Monetary Transactions (Barter)
Without specific statutory authority, the bartering of government property for services is
prohibited because it would result in an unlawful augmentation of appropriations (Office of the
General Counsel Opinion, July 18, 1988).
However, the Stewardship Contracting program, authorized by Section 347 of the Omnibus
Appropriations Act of 2003 (Public Law 108-7) and 16 USC 2104, provides that the Forest
Service, via agreement or contract, as appropriate, may enter into stewardship contracting
projects with private persons or other public or private entities to perform services to achieve
land management goals for the national forests and the public lands that meet local and rural
community needs. Forest products are exchanged for services. Forest Service may enter into an
unlimited number of stewardship contracts and agreements until September 30, 2013
(FSH 6509.11k, sec 56.18).
6511.11d - Period of Availability
Several Forest Service appropriations are no-year funds, available until expended. In some
instances, Congress may provide annual or multi-year appropriations that are available for
limited periods.
Do not obligate appropriations or funds that are limited to a definite time period after the
expiration of such period (31 U.S.C. 1501).
Funds received from other Federal agencies retain their original period of availability regardless
of the terms of the agreement or contract or the manner of transfer or advance.
6511.11e - Prohibition on Advance of Monies
Do not advance funds unless authorized by law (31 U.S.C. 3324). See the following list of
exceptions and the Acts authorizing the advance of funds:
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1. Payment for publications and subscriptions (31 U.S.C. 3324d). There is no restriction
on the length of subscriptions.
2. Payment to cooperators and grantees under the Forest and Rangeland Renewable
Resources Research Act of 1978 (16 U.S.C. 1645).
3. Payments to cooperators under the Cooperative Forestry Assistance Act of 1978
(16 U.S.C. 2107).
4. Payment of annual post office box rental (25 Comp. Gen. 834).
5. Payments or advances of funds to other government departments and agencies under
the Economy Act of 1932 (31 U.S.C. 1536) and the Treasury Financial Manual, Volume
1, Bulletin 2007-03.
6. Payments for tuition or training registration fees are authorized under Title 5, United
States Code, section 4109 (5 U.S.C. 4109).
7. Payments to contractors when provided for in the contract (FSH 6309.22 - FAR 32.4).
6511.11f - Promoting Forest Service Programs [Reserved]
6511.11g - Seasonal Decorations
Under the following conditions, Forest Service offices may use appropriated funds to purchase
seasonal decorations when:
1. The decorations are for display in public areas (an entrance into a building, lobby,
conference room, or other area that is deemed public by the line officer).
2. The decorations are not for private offices or for the personal convenience of an
employee.
3. The decorations do not promote religious affiliations.
6511.11h - Purchasing Permits When Required by Statute for Forest Service
Activities
Appropriations available to the Forest Service, including transfer appropriations, may be used for
purchasing permits when other governing bodies are authorized by statute to have preemptive
jurisdiction over the permitted activity. For example, the Clean Water Act of 1977 (33 U.S.C.
1323) requires that Federal agencies having jurisdiction over any property or facility or engaging
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in any activity that results, or may result in the discharge or runoff of pollutants must be subject
to and must comply with all Federal, State, interstate, and local requirements, and administrative
authorities, concerning the control and abatement of water pollution to the same extent as any
non-governmental entity; this requirement includes the payment of customary service charges.
6511.11i - Emergency Operations
1. Wildland Fire. Reciprocal agreements with any fire organization maintaining
wildland fire protection facilities near National Forest System property for mutual aid
may be executed. These agreements must include a waiver by each party of all claims
against the other party for compensation for any loss, damage, personal injury, or death
occurring as a consequence of the performance of such agreement (FSH 1509.11, ch. 70).
Agreements may provide for reimbursement to any party for all or any part of the costs
incurred. Without any agreement, emergency assistance may be rendered to extinguish
fires and preserve life and property within the vicinity of the fire only when it is in the
interest of the Government, in conjunction with the Reciprocal Fire Protection Agreement
Authority (42 U.S.C. 1856).
2. Flood, Fire, or Other Natural Occurrence. Emergency assistance to landowners and
land users to retard runoff and prevent soil erosion are authorized, when necessary to
safeguard lives and property from flood, drought, and the product of erosion on any
watershed; whenever fire, flood, or any natural occurrence is causing or has caused a
sudden impairment of that watershed (16 U.S.C. 2203).
3. Federal Agency Request. When requests are rendered from another Federal agency,
an interagency agreement with the responsible Federal agency identifying funding, and
action to be taken by each agency, must be confirmed in writing (FSM 1585.12a). The
Forest Service may perform whatever assistance it is equipped to render, under its
authority, regardless of location, using funds advanced, or reimbursed under the
Economy Act of 1932, as amended (31 U.S.C. 1535).
4. Federal Highway Administration, Emergency Relief Program. Funds authorized by
Title 23, United States Code, section 125(c), when transferred to the Forest Service, are
available to repair seriously damaged National Forest System roads and trails. These
damages must have resulted from a natural disaster (FSM 1535.12 and FSM 7710).
5. Federal Emergency Response. The use of Forest Service personnel and equipment is
authorized to protect life and property and to relieve suffering and distress arising from
floods, hurricanes, tornadoes, earthquakes, fires, snowstorms, or other USDA or federally
declared disasters or emergencies. See 42 U.S.C. 5121 et seq., The Robert T. Stafford
Disaster Relief and Emergency Assistance Act, regarding emergencies declared by the
President; see 7 U.S.C. 8306, The Animal Health Protection Act, regarding emergencies
determined by the USDA Secretary.
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6511.11j - Experimental Areas [Reserved]
6511.11k - Relocation Expenses of Displaced Persons
Use the same appropriation(s) that were used to acquire the real property, whether the acreage
was acquired for a Federal program or a federally assisted program, to pay the relocation
expenses of displaced persons, businesses, or farm operations as authorized by Title 42, United
States Code, sections 4601- 4655 (42 U.S.C. 4601-4655).
6511.11l - Search and Rescue Operations
The payment of necessary expenses incurred in emergency search and rescue operations on
National Forest System lands is authorized by Title 16, United States Code, section 575 (16
U.S.C. 575). The legislative history of this authority (Act of May 27, 1930) indicates that
payment is anticipated from "regularly appropriated moneys”; which is interpreted to mean
appropriations for the general operation and management of the National Forest System.
Do not conduct rescue operations outside the external boundaries of National Forest System
lands except when the search begins within these boundaries and continues into contiguous
areas, and the urgency of the situation demands that the search be continued beyond the
boundary.
Charge expenses incurred to search for lost persons, aircraft rescue missions, and first aid to ill or
injured persons as follows:
1. Forest Service Employees, Volunteers, or Enrollees. Charge the cost of search and
rescue efforts of Forest Service employees, volunteers, or enrollees, while engaged in
official activities, to the same funds that financed the project on which the lost or injured
person was working.
2. Public Persons. The cost of search and rescue efforts for the benefit of public persons
is comprised mainly of salaries for members of the search party. Charge the costs as
follows:
a. If the regular salary of the searcher is financed from the National Forest System
appropriation, or Capital Improvement and Maintenance, or Wildland Fire
Management, use the same program code for search and rescue work that is used for
the salary. For indirect employees, charge to their regular Cost Pool.
b. If the regular salary of the searcher is financed from other funds, such as
Permanent Funds, Trust Funds, Other Appropriations, or Transfer Appropriations,
charge the expense to an appropriation that is available for work of a similar nature to
the work being performed at the time the emergency arose, such as the National
Forest System, Forest Products program code, for a Salvage Sale person.
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c. In the case of a Research or State and Private Forestry searcher, or any person
whose regular work has no corresponding funding in the National Forest System,
Capital Improvement and Maintenance, or Wildland Fire Management
appropriations, charge the most appropriate program, using the Primary Purpose
principle, and as determined by the local line officer.
d. If the searcher is a Forest Service Volunteer with a duly signed Volunteer
Agreement, use the same program code for search and rescue expenses that is used
for the searcher’s volunteer expenses.
Accept voluntary donations made by private parties to pay for all or part of the search and rescue
expenses and deposit the funds into Gifts and Bequests (fund and program code GBGB). If a
reimbursable agreement is executed, then collections are recorded as a reimbursement to the
appropriation charged under authority of section 5 of the Granger-Thye Act, as amended
(16 U.S.C. 572).
6511.11m - Snow Removal
Use the Primary Purpose principle to determine the appropriate program to finance snow
removal from system roads or trails on National Forest System lands (FSM 6510.31). Snow
removal at administrative sites is funded using Cost Pool 5, including salaries.
6511.11n - Nominal Value Items for Dissemination of Program Information
[Reserved]
6511.11o - Federal Advisory Committees
Appropriated funds may be used only for those advisory committees:
1. Specifically authorized by statute, the President, or the head of the agency after
consultation with the Administrator of the General Services, and
2. For which notice has been published in the Federal Register.
See Chapter 17, Volume IV, Federal Appropriations Law, for further guidance on funding
Federal Advisory Committees (FSM 6511.06, para.1a).
6511.11p - State and Local Taxes
The doctrine of sovereign immunity and the Supremacy Clause of the Constitution (U.S.
Constitution, Article VI, clause 2) prohibit states from taxing the Federal government or its
activities (McCulloch vs. Maryland, 17 U.S. (4 Wheat.) 316 (1819)). The Supreme Court’s early
interpretation was aimed at the preservation of the Federal system (Government Accountability
Office’s publication, “Principles of Federal Appropriations Law”, Volume I, Chapter 4,
sec. 15a).
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In the simplest situation, Federal tax immunity applies to attempts to tax directly the property or
activities of a Federal department or agency. Evidence of tax-exempt status because of the
Federal government’s immunity may take various forms, depending on the circumstances. For
example, use of a government credit card or purchase order identifies the purchaser as an agent,
agency, or instrumentality of the United States. Other forms are listed in the Federal Acquisition
Regulation (FAR), Title 48, Code of Federal Regulations, section 29.305. Many taxing
authorities have their own forms for claiming tax exempt status. When other evidence is not
available or is inapplicable, immunity is often established by use of a “tax exemption certificate”
such as Standard Form 1094, “U.S. Tax Exemption Certificate”, which is usually processed
individually. Use of Standard Form 1094 is prescribed by and illustrated in the FAR (48 CFR
29.302(b), 53.229, and 53.301-1094). An essential element for Forest Service offices to claim
tax exempt status is the Forest Service’s employer identification number, provided in exhibit 01,
as follows:
6511.11p – Exhibit 01
Forest Service’s Employer Identification Number
Forest Service’s employer identification number
is required on all claims for tax exempt status
72-0564834
In some jurisdictions, tax exempt status can be established by providing a “tax-exempt number”
obtained from the taxing authority. Where this procedure exists, it is governed by state
regulation. Where available, this can be a simple and cost-effective way of invoking the
Government’s tax immunity in situations where the amounts involved do not justify obtaining an
official tax exemption certificate.
State taxation issues center on three distinct types of taxing schemes, as follows:
1. Taxes linked to business transactions involving the Federal government, typically
sales and use taxes.
2. State and local taxes frequently encountered by Federal government employees while
performing government business, and
3. Property-oriented taxes linked to ownership or use of various types of real and
personal property located within a state’s geographical boundaries.
a. The U.S. Supreme Court has held that the imposition of a possessory use tax on
the occupancy rights of a tenant occupying government-furnished housing (GFH) is a
valid exercise of the taxing power of a state and its political subdivisions (United
States v. County of San Diego, 965 F.2d 691 (9th Cir. 1992)). The rent levels set for
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GFH are based on a survey of rents charged for open market rental properties. Rent
for private property includes an amount to cover the private landlord’s property taxes.
Under OMB Circular A-45, the real property tax paid by a private landlord is
represented by a portion of the monthly contract rent. Since the private landlord’s
property tax charge is not excluded from the contract rent in determining the base
rental rate for comparability purposes, the GFH rental charge already reflects the real
estate tax for comparable private rental property. The occupant of Forest Service
GFH pays rent into the Quarters Maintenance Fund, and a portion of each payment is
for property taxes. When the employee pays the possessory use tax to the taxing
authority and requests a refund, Forest Service refunds the possessory use tax from
the Quarters Maintenance Fund (FSH 6509.11k, ch. 40).
b. Possessory use taxes charged by a taxing authority to Forest Service permittees
(for example, recreation residence permit holders) are the permittees’ personal
expense. Forest Service provides a list of permittees to the taxing authority when
requested, but that is the full extent of the Agency’s involvement in the matter.
These 3 types of taxing schemes are the subject of additional detailed guidance set forth in the
Government Accountability Office’s publication, “Principles of Appropriations Law”, Volume
I, Chapter 4, sec. 15a, available on the following website:
http://www.gao.gov/legal/redbook.html.
6511.11q - Investments in Treasury Securities
The U.S. Department of Treasury is responsible for keeping Federal monies invested in
marketable securities of the Federal Government so that interest income is earned for the benefit
of the Federal Government as a whole. The Treasury’s Bureau of Public Debt has sole
responsibility for these investments; it borrows the money needed to operate the Federal
Government and it administers the public debt by issuing and servicing U.S. Treasury
marketable, savings and special securities. More information about the Bureau of Public Debt is
available on the following website: http://www.publicdebt.treas.gov/.
In a few cases, however, the Congress enacts legislation that explicitly gives investment
authority to Federal departments and/or agencies, limiting investments to Federal Government
marketable securities. When a Federal department or agency has investment authority, they are
allowed to do the following:
1. Obtain access to the Treasury’s Bureau of Public Debt, Federal Investment Program’s
computer system (website: http://www.treasurydirect.gov/govt/govt.htm) in order to
conduct investment transactions.
2. Determine the amount of money in the Treasury account that is not needed for current
obligations. This is the amount available for investment.
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3. Make the investment by contacting the Treasury’s Bureau of Public Debt, Federal
Investments Program (website http://www.treasurydirect.gov/govt/govt.htm), and doing
the following:
a. Select the amount and term of the investment needed,
b. Provide the accounting information for the monies being invested, and
c. Record the purchase of the investment in the accounting system.
4. Record the interest income when the investment matures, crediting the same Treasury
account that purchased the investment securities.
5. Use the money for obligations as defined in the legislative authority.
See exhibit 01 below for a list showing the three (3) Forest Service Treasury accounts for which
Forest Service has investment authority:
6511.11q – Exhibit 01
Treasury Accounts for Which Forest Service Has Investment Authority
Treasury Account Symbol and Name
1. 12X8046, Reforestation Trust Fund
2. 12X8039, Land Between the Lakes Trust Fund
3. 12X5363, Valles Caldera Fund
FFIS Fund Code and Program Code
RTRT, RTRT
LBTV, LBTV
VCNP, VCNP
See FSH 6509.11k, section 51.3 for investment accounting procedures.
6511.2 - Specific Appropriation Use
6511.21 - Specific Versus General Appropriation
A budget line item (BLI) for a specific purpose precludes the use of any other BLI. This rule
also applies to statutory and administrative appropriation limitations, budget activities, and
specified projects. When the specific BLI is exhausted, it cannot be augmented with payments
from a general BLI. For example, within the National Forest System appropriation, when
locating the property boundary adjacent to a recreation site, charge the boundary work to Land
Ownership Management program code, not Recreation or Facilities program code.
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6511.21a - Two or More Specific Program Codes
While it is a rule (6511.21) that a specific program code excludes the use of other program codes
for the same work, when there are two or more specific program codes, each applicable to the
same work, they are to be considered cumulative to the same work. For example, both Salvage
Sales and Forest Products are available to prepare and administer salvage timber sales.
However, only the Forest Products program code is available for regular timber sales.
6511.3 - Employee Related Appropriation Use
6511.31 - Employee Legal Fees
Appropriated funds may be used to pay the reasonable cost of an employee's legal representation
in administrative proceedings if the employee's conduct was within the scope of employment.
For additional guidance, see Comptroller General Decision B-229052, dated October 28, 1987
(Comp. Gen. B-229052).
Enrollees in hosted programs such as Job Corps, Senior Community Service Employment
Program and Youth Conservation Corps are considered employees only if the legislation
governing the particular program expressly states that the enrollees are considered employees for
purposes of coverage under the Federal Tort Claims Act. In addition, the payment of legal fees
may be part of an official settlement of an employment-related complaint case such as Equal
Employment Opportunity.
6511.31a - Discrimination Payments
1. Age-Discrimination.
a. Authority.
(1) Title 29, United States Code, section 633a (29 U.S.C. 633a) prohibits age
discrimination in Federal Government employment;
(2) Title 29, Code of Federal Regulations, section 1613.271 (29 CFR 1613.27l)
authorizes taking remedial actions; and
(3) Comptroller General's Decision, volume 64, page 349, (64 Comp. Gen. 349)
prohibits paying attorney fees for claims brought under the Age Discrimination Act of
1967, as amended (29 U.S.C. 625-633).
b. Policy. Provide full relief when an appropriate agency official or the Equal
Employment Opportunity Commission finds that a Forest Service employee was
discriminated against due to age. Payment to a person discriminated against is made
on a make-whole basis for any loss of earnings that the employee may have suffered.
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This may include a retroactive promotion computed according to Title 5, Code of
Federal Regulations, Section 550.805 (5 CFR 550.805) (Backpay Computation)
unless the record contains clear and convincing evidence that the employee would not
have been promoted or employed at a higher grade in the absence of the
discrimination.
2. Unjustified or Unwarranted Personnel Action.
a. Authority. The authorities to provide backpay due to an unjustified or
unwarranted personnel action are Title 5, United States Code, sections 5596 and
7701g (5 U.S.C. 5596 and 7701g) and Title 5, Code of Federal Regulations, sections
550.801 through 550.807 (5 CFR 550.801 – 550.807).
b. Policy. Provide backpay to a Forest Service employee when an appropriate
official determines that the employee was adversely affected by an unjustified or
unwarranted personnel action. The Forest Service must also pay reasonable attorney
fees related to such a personnel action when:
(1) Payment is in the interest of justice, as determined by the appropriate official.
(2) A specific written finding by the appropriate official explains the reasons such
payment is in the interest of justice.
(3) The payment of reasonable fees is for services of attorneys, law clerks, paralegals,
or law students.
c. Definitions.
(1) Appropriate official. An official of an entity that has authority in the case at hand
to correct or direct the correction of an unjustified or unwarranted personnel action
including: (a) a court, (b) the Comptroller General of the United States, (c) the Office
of Personnel Management, (d) the Merit Systems Protection Board, (e) the Equal
Employment Opportunity Commission, (f) the Federal Labor Relations Authority and
its General Counsel, (g) the Foreign Service Labor Relations Board, (h) the Foreign
Service Grievance Board, (i) an arbitrator in a binding arbitration case, and (j) the
head of the employing agency or another official of the employing agency to whom
such authority is delegated.
(2) Unjustified or unwarranted personnel action. An act of commission or omission,
that is, failure to take an action or confer a benefit, which an appropriate authority
subsequently determines, on the basis of substantive or procedural defects, to have
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been unjustified or unwarranted under applicable law, Executive order, rule,
regulation, or mandatory personnel policy established by an agency or through a
collective bargaining agreement. Such actions include personnel actions and pay
actions alone or combined.
3. Equal Employment Opportunity Settlement Payments.
a. Authority. Title VII of the Civil Rights Act of 1964, as amended, prohibits
discrimination based on race, color, religion, sex, or national origin (42 U.S.C. 2000e
-16, as implemented in 29 CFR 1613).
b. Policy. The responsible line officer shall provide full relief when an appropriate
agency official or the Equal Employment Opportunity Commission finds that a Forest
Service employee was discriminated against. Payment to a person discriminated
against is made on a make-whole basis for any loss of earnings that the employee
may have suffered. This may include a retroactive promotion computed according to
5 CFR 550.805 (Backpay Computation) unless the record contains clear and
convincing evidence that the employee would not have been promoted or employed at
a higher grade in the absence of the discrimination.
The responsible line officer may informally settle discrimination complaints by:
(1) Authorizing backpay, attorney fees and costs, and
(2) Granting other appropriate relief without a corresponding personnel action and/or
without a finding of discrimination.
The responsible line officer shall authorize award payments related only to back pay,
or that do not exceed the maximum amount recoverable under Title 42, United States
Code, section 2000e (42 U.S.C. 2000e) if a finding of discrimination was made. An
award payment must not include punitive damages, but may include compensatory
damages in accordance with section 102 of the Civil Rights Act of 1991 (42 U.S.C.
1981a).
The responsible line officer may authorize payments for travel and relocation
expenses in settlement of a discrimination complaint. Payment of such expenses does
not constitute an award in the sense of compensation for any alleged harm suffered by
the employee. The payment is simply a means of facilitating the transfer.
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6511.31b - Additional Cost for Government Employees’ Special Needs
Appropriations are available to pay expenses necessary for an employee with special needs
(Comp. Gen. B-188710, September 23, 1977). Examples of necessary expenses directly related
to an employee with special needs include interpreters for the hearing impaired and readers,
taping, and brailing of course materials for the sight impaired. For allowable travel expenses for
those with special needs, see Federal Travel Regulations (FTR) Part 301-13 – Travel of
Employee with Special Needs. Examples of allowable travel expenses for those with special
needs include:
1. Transportation and per diem expenses incurred by a family member or other attendant
who must travel with you to make the trip possible;
2. Specialized transportation to, from, and/or at the TDY duty location;
3. Specialized services provided by a common carrier to accommodate your special
need;
4. Costs for handling your baggage that is a direct result of your special need;
5. Renting and/or transporting a wheelchair;
6. Premium-class accommodations when necessary to accommodate your special need,
under Subpart B of Part 301-10 of this subchapter; and
7. Services of an attendant, when necessary, to accommodate your special need.
6511.31c - Federal Daycare Operations
Under Title 40, United States Code, section 490b (40 U.S.C. 490b) appropriated funds may be
used to pay for space in Federal buildings and services provided in connection with such space
for daycare services for Federal employees. Authorized services include: lighting, heating,
cooling, electricity, office furniture, office machines and equipment, telephone service, including
installation of lines and equipment and other expenses associated with telephone service, and
security systems, including installation and other expenses associated with security systems.
Such space may be provided without charge for rent and services. If Forest Service units charge
for the expenses, deposit payments collected for rent and services to the Miscellaneous Receipts
Treasury Account.
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Contract daycare providers and Federal employees whose duties include the provision of daycare
services may be reimbursed for travel, transportation, and subsistence expenses when required to
attend training classes, conferences, or other meetings related to the daycare services. Such
travel must be in accordance with the Federal Travel Regulations (FSH 6509.33, ch. 301). For
further guidance related to Forest Service childcare facilities and related costs, see FSM 6444.
In addition, Comptroller General's Decision B-256158, dated September 27, 1994 (Comp. Gen.
B-256158), determined that consulting services, including travel, which are necessary to
establish or maintain a childcare facility, are allowable expenses payable from government
appropriations.
6511.31d - Nonmonetary Awards for Employees, Private Individuals, and
Organizations
Forest Service funds may be used to purchase merchandise, for example, food or food vouchers
for use as nonmonetary awards of nominal value for employees who meet the requirements of
the Government Employees Incentive Awards Act (5 U.S.C. 4501-4506; FSH 6109.13, ch. 30).
Private individuals and organizations that make contributions to Forest Service programs may be
recognized under the authority of Title 16, United States Code, Section 556h (16 U.S.C. 556h).
See paragraph 2a for the definition of monetary and nonmonetary awards.
1. Authority.
a. Government Employees Incentive Awards Act, Title 5, United States Code,
sections 4501-4507 (5 U.S.C. 4501-4507). The act authorizes an agency to pay a
cash award to an employee who by "suggestion, invention, superior accomplishment,
or other personal effort contributes to the efficiency, economy, or other improvement
of government operations or achieves a significant reduction in paper work," or who
"performs a special act or service in the public interest in connection with or related
to his official employment". This act also allows for the issuance of nonmonetary
awards to employees to recognize small acts that may otherwise go unrecognized.
b. Public Law 105-277, Omnibus Consolidated and Emergency Supplemental
Appropriations Act of 1998, Title 16 United States Code, section 556h (16 U.S.C.
556h). This law authorizes the use of funds available to the Forest Service to provide
nonmonetary awards of nominal value and incur necessary expenses for the
recognition of private individuals and organizations making contributions to Forest
Service programs.
2. Definitions.
a. Nonmonetary Awards.
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(1) Nonmonetary awards may be items of an honorary nature that may be worn,
displayed, or used in the work environment. For example, a cup, desk pen set,
briefcase, desk clock, jacket or T-shirt, thermos, flashlight, compass, daypack, or
small lunch cooler. These nonmonetary awards must display a Forest Service shield
or other appropriate inscription related to the granting of the award.
(2) Another type of nonmonetary award includes gift certificates or gift cards which
allows for merchandise, including food items, to be used as a form of award. Gift
cards directly related to an official performance awards program are not confused
with the gift certificates and/or gift cards which serve as alternate payment tools for
authorized program use (FSH 6509.11k, ch. 40).
(a) The purchase card must be used for purchasing gift certificates or gift cards
directly related to an official performance awards program.
(b) Gift cards directly related to an official performance awards program are a cash
equivalent and therefore have a payroll tax consequence. To account for that tax
consequence and to ensure the employee is not penalized, add funds to the intended
net award amount on the award form so the employee will see a net-zero effect on net
payment. For example, if the intended net award is $50, and the tax is $5, make the
award amount on the award form to equal $55. The net award amount is included in
their taxable wage on their W-2, but the gross-up amount covers the taxes.
3. Authorized Expenditures for Award Ceremonies. (FSM 6511.31e).
6511.31e - Employee Award Ceremonies
1. Authority. The Government Employees Incentive Awards Act (5 U.S.C. 4503)
provides that the head of an agency may pay a cash award, incur necessary expenses for
the honorary recognition of an employee, or authorize a nonmonetary award.
2. Objectives. Forest Service objectives for providing refreshments and incurring certain
other costs at an employee award ceremony are to enhance the effectiveness of the
awards ceremony and better meet the recognition needs of the employee.
3. Policy. Forest Service line officers may use appropriated funds for costs of an
employee award ceremony (para. 5). Line officers shall emphasize prudence on the use
of the funds and be sensitive to employee and public perception to avoid the appearance
of extravagance.
4. Responsibility. It is the responsibility of line officers to use the authority outlined in
5 U.S.C. 4503 and to establish procedures that comply with agency policy for providing
refreshments and incurring certain other costs at employee awards ceremonies.
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5. Authorized Expenditures. The following kinds of expenses may be incurred:
a. Light refreshments such as coffee, soft drinks, and finger foods.
b. Banquet-style meals, limited to the awardee and three guests at a Forest Service
sponsored award ceremony.
c. Miscellaneous costs that are determined to be reasonable and necessary such as
flowers, table decorations, corsages, and boutonnieres.
d. Travel costs for an individual related by blood or affinity, whose close association
with the employee is the equivalent of a family relationship. Travel and
miscellaneous expenses may also be paid for a surviving spouse or other individual
with a close relationship to the employee, or other appropriate representative, to
receive an award on behalf of a deceased recipient (Comp. Gen. B-111642,
May 31, 1957). Where a recipient is disabled and cannot travel unattended, the travel
and miscellaneous expenses of an attendant, whether or not a family member, may be
paid (55 Comp. Gen. 800 (1976).
e. Banquet style meals at externally sponsored award ceremonies honoring Forest
Service employees are limited to the awardee/nominee, and three guests when meals
are not provided for by the external organization. Externally sponsored award
ceremonies are those that honor a Forest Service employee who performed a special
act or service in the public interest, in connection with or related to the employee’s
official employment.
6. Unauthorized Expenditures. Official funds must not be used for alcoholic beverages
and retirement receptions.
6511.31f - Smoking Cessation Course
Appropriated funds, when available, may be used to pay costs incurred by employees
participating in agency-authorized smoking cessation programs (5 U.S.C. 7901). The dollar
amount to be spent for any employee shall be determined by the line officer (FSM 6510.42).
The Forest Service may pay for subsequent smoking cessation programs for employees who find
it difficult to break their addiction to tobacco and have a serious desire to try again. Payment for
personalized medically supervised smoking cessation programs conducted in a hospital or under
personal medical supervision is not authorized.
6511.31g - Wellness and Fitness Programs
Appropriated funds may be used, when available, to establish and operate health promotion,
disease prevention, and physical fitness programs to promote a healthy workforce. Before
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appropriated funds may be expended, the unit must have a wellness plan. Each wellness plan
should analyze potential risks and benefits and spell out the policy of the unit regarding available
equipment and facilities, personal fitness plans, and other pertinent issues regarding wellness.
1. Authority.
a. Title 5, United States Code, section 7901 (5 U.S.C. 7901) and Title 5, Code of
Federal Regulations, (5 CFR part 792). The act authorizes the head of each agency to
establish a health-service program to promote and maintain the physical and mental
fitness of employees, within the limits of available appropriations. There is no
authority to pay for employee family member access to fitness facilities or authority
to buy insurance for others who may be injured using government equipment and
facilities.
b. Comptroller General's Decision, volume 70, page 190 (70 Comp. Gen. 190).
Authorizes agencies, within available appropriations, "to provide access to private
health and fitness facilities for its employees as part of its health service program."
c. Internal Revenue Service Private Letter Ruling 9029026 (April 20, 1990). States
that amounts reimbursed by employers to employees for membership in an exercise
or fitness facility are taxable fringe benefits to the recipients.
2. Responsibility. Line officers at each level of the organization are responsible for
following established policy to set guidelines and limitations for their units. The
following are minimum responsibilities:
a. Establish a local wellness plan for your unit. Each local wellness plan must list the
wellness activities being authorized, for example: health screenings, smoking
cessation, and weight management programs, and cardio fitness.
b. Identify which of the following financial arrangements will apply to each activity:
(1) Government Provided: The activity will be provided using a central procurement
for the office as a whole, therefore no employee reimbursement is available for the
activity; or,
(2) Employee Reimbursement: Participation in the activity must be on an employee
reimbursement basis where the employee pays the participation fee, in full, then seeks
allowed reimbursement at the end of the participation period, after the goods or
services have been received.
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c. When the government provides equipment, purchase durable physical fitness and
exercise equipment similar to that found in a physical fitness or exercise facility, such
as a treadmill, stationary bicycle, or stair-stepper. Ensure that fitness equipment
purchased complies with all published directives and guidelines.
d. Establish a reasonable per-year/per-employee maximum dollar amount for
reimbursements. Employee reimbursements are only for commercial programs,
centers, and institutions. The amount reimbursed may not exceed the cost of an
individual tuition or membership, even if a family membership is purchased. Ensure
that a participating employee and his/her supervisor have both signed the employee’s
documented personal wellness plan (PWP) which should be an individualized
program dependent on the agreed-to wellness activity or activities:
3. Authorized Expenditures. After a unit wellness plan has been established,
appropriated funds may be used to:
a. Educate and counsel employees; for example, smoking cessation classes
(FSM 6511.31f), nutritional and weight management classes, health risk appraisals,
and health screenings, with reasonable follow-up. The local wellness plan must
identify if these wellness activities are provided on a reimbursable basis to employees
or if they are procured centrally for the office as a whole.
b. Provide physical fitness equipment and facilities at the Forest Service office or an
alternate location, with amenities such as exercise equipment, lockers, and shower
rooms. In the absence of a reasonably available fitness facility, durable physical
fitness equipment similar to that found in the fitness facility may be purchased and
maintained at a Forest Service location or at an employee’s residence in accordance
with the restrictions in FSM 6414.2 Personal Property Management directives.
c. Reimburse employees for individual health and wellness program tuitions and
memberships even if the employee purchases a family membership, or fitness facility
type durable equipment purchases (subject to the restrictions in FSM 6414.2 Personal
Property Management directives).
4. Restrictions. The employee and manager are required to protect the Government from
liability by allowing only government employees to use equipment and facilities
purchased with appropriated funds. An employee shall be reimbursed for the cost of an
individual membership even though the employee purchased a family, or more
expensive, membership.
When the local line officer approves the purchase of equipment for an employee’s
personal use, document the lack of reasonable alternatives and file a copy of this
determination in the PWP and with the procurement documents. Reasonable alternatives
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to the purchase of home fitness equipment include, but are not limited to, a reasonably
available fitness facility or other fitness space such as available open space in the Forest
Service office. Any equipment acquired is government property and is subject to
FSM 6414.2, Personal Property Management directives. The employee is responsible to
return the equipment to the Forest Service office when the employee is transferred or has
ceased employment, when the PWP is discontinued, or the PWP is changed to render the
equipment unnecessary. Before procuring wellness equipment for personal use, obtain
permission from the Director of, or staff responsible for Acquisition Management.
5. Liability. Participation in fitness and wellness programs is a personal and voluntary
choice, unless an employee's position requires a certain level of fitness such as required
for fire and law enforcement personnel.
a. Claims filed under the Federal Employees Compensation Act (5 U.S.C. 8100).
Employees injured while engaged in a physical fitness activity identified in the
employee's personal fitness plan (PFP) have the right to file a claim for benefits under
the Federal Employees Compensation Act (FECA). Prior to injury, the employee and
the employee’s supervisor must have signed a PFP, which authorized the employee’s
participation in that activity. Without this written agreement, an employee is not
eligible to file a claim under this authority. Employees who are injured while
traveling to or from a fitness activity are generally not eligible to file a claim under
FECA for their injuries.
b. Reimbursement under the Military Personnel and Civilian Employees Claims Act
(31 U.S.C. 3721). Employees generally are not eligible for reimbursement for
personal property damage incurred, while traveling to or from a fitness activity under
this act. Under certain circumstances employees, whose positions require
maintenance of a certain physical fitness level, may satisfy the criteria for an
allowable claim for property damage under the provisions of this act. Under these
limited instances, an award may be made (FSH 6509.11h, sec. 40).
c. Claims filed under the Federal Tort Claims Act (FTCA) (28 U.S.C. 1346(b),
2401(b), and 2671-2680). Third parties, or their legal representatives, have the right
to file a claim under the FTCA, when suffering property damage, personal injury, or
death as a result of the negligence of a Forest Service employee. Scope of
employment may include travel to or from a fitness facility for employees whose
positions require maintenance of a certain physical fitness level. Employees whose
positions do not require maintenance of a certain physical fitness level are acting in
their individual capacities and would not be covered under FTCA.
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6511.31h - Recreation Facilities and Services for Employees
The Forest Service may provide minimum recreation facilities and opportunities for its
employees consistent with the degree of isolation and permanence of the individual work centers
and fire camps. Finance these facilities and services using the Primary Purpose principle to
determine the appropriate BLI. Any appropriations and funds available to the Forest Service
may be charged for this purpose, subject to servicewide limitation of $100,000 per fiscal year
(16 U.S.C. 554d).
1. The $100,000 annual limitation must be assigned to the regions, stations, Area,
International Institute of Tropical Forestry, Forest Products Laboratory, and Job Corps
Centers in the annual program budget advice.
2. At temporary isolated work centers, tent camps, or fire camps, limit expenses to
moderately priced recreational items such as:
a. Recreation equipment (such as softballs, volleyballs, badminton sets, and
horseshoes).
b. Small games (such as chess and checkers, writing materials, selected books, and
magazines).
c. Radios and television sets.
3. At permanent isolated work centers, limit expenses to appropriate items such as the
following:
a. All of the items listed in paragraphs 1-3.
b. A modest combination of a tennis-volleyball-badminton-basketball court.
c. An improved softball field.
d. Television antennas.
e. Cable television subscription or satellite television system.
At permanent isolated work centers, and not subject to the servicewide limitation of $100,000
(16 U.S.C. 554d), other recreation and entertainment services and devices may be furnished as an
amenity under the authority of the Facilities and Quarters Act (5 U.S.C. 5911). Television
antennas, cable television subscriptions, and/or satellite systems at permanent locations, must be
included in the quarters rental rate as established under OMB Circular A-45 and FSM 6445. Do
not record such charges against the $100,000 limitation pursuant to 16 U.S.C. 554d.
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6511.31i - State Licenses and Certification Fees
Under the following conditions, appropriations or funds available to the Forest Service may be
used to reimburse employees for the cost of State licenses and certification fees (16 U.S.C.
556g):
1. The license and/or certification fee is required by State or Federal laws, regulations, or
requirements.
2. The license and/or certification fee is necessary for certain employees to perform their
jobs.
Some examples include license and/or certification fees related to sewer abatement facility
operators, heavy-duty truck drivers, real estate appraisers, blasters, and surveyors. This is not
intended to cover regular State drivers’ licenses. The Interior and Related Agencies
Appropriation Act made the authority for this policy permanent, in fiscal year 1993, Public Law
104-134 (Pub. L. 104-134).
6511.31j - Telephone Service and Tolls
Except as otherwise provided by law, appropriations are not available to pay for telephone
service, installation, tolls, or other charges in any private residence or private apartment, except
for long-distance telephone tolls required strictly for public business and included on vouchers
approved by the head of the Department, division, bureau, or office of the official (31 U.S.C.
1348).
A Forest Service exception to this law is section 10 of the Granger-Thye Act, as amended (16
U.S.C. 580f). This act allows the use of appropriations to pay for telephone service installed in
residences of employees; and of persons cooperating with the Forest Service, who reside within
or near such land, when such installations are determined to be needed in protecting such lands.
In addition to the service charge, only tolls or other charges strictly for the public business may
be paid.
A government wide exception is in effect for telephone charges in connection with the Federal
Flexiplace Project (Pub L. 103-249, sec. 625).
6511.31k - Membership Fees and Dues
Appropriated funds may not be used to pay membership fees of an employee in a society or
association. The appropriation does not apply if an appropriation is expressly available for that
purpose, or if the fee is authorized under the Government Employees Training Act. Under the
Training Act, membership fees may be paid if the fee is a necessary cost directly related to the
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training or condition precedent to undergoing the training (see 5 U.S.C. § 4109(b)). Agency
memberships in a society or association may be paid for under certain conditions. Use the
guidelines in FSH 6309.32, Part 4G13.001-70.
6511.31l - Telephone Calling Card
Commercial telephone calling cards or other commercial pre-paid debit cards or telephone
service for long distance service is not an authorized expense or use of agency funds
(FSM 6612.14).
6511.31m - Business Cards
Subject to approval by the local fund manager, official funds may be used to purchase business
cards for employees whose jobs involve frequent travel or Forest Service representation in
meetings with other agencies and outside organizations (FSH 6309.32, Part 4G13.001-70).
6511.31n - Professional Liability Insurance
See FSH 6109.12, chapter 70 for guidance on professional liability insurance.
6511.31o - Employee Association Activities and Charitable Fund Drives
In accordance with 41 CFR 102-74.410, all persons entering or on Federal property are
prohibited from soliciting money and non-monetary items, or commercial or political donations,
vending merchandise of all kinds, displaying or distributing commercial advertising, or
collecting private debts, except for the following:
1. National or local drives for funds for welfare, health, or other purposes as authorized
by 5 CFR part 950, entitled, “Solicitation of Federal Civilian and Uniformed Service
Personnel For Contributions To Private Voluntary Organizations”, and sponsored or
approved by the occupant agencies;
2. Concessions or personal notices posted by employees on authorized bulletin boards;
3. Solicitation of labor organization membership or dues authorized by occupant
agencies under the Civil Service Reform Act of 1978 (Public Law 95-454);
4. Lessee, or its agents and employees, with respect to space leased for commercial,
cultural, education, or recreational use under 40 U.S.C. 581(h). Public areas of GSAcontrolled property may be used for other activities in accordance with subpart D of this
part;
5. Collection of non-monetary items that are sponsored or approved by the occupant
agencies; and
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6. Commercial activities sponsored by recognized Federal employee associations and onsite child care centers.
6511.4 - Ceremonies, Conventions, and Other Gatherings
Use the criteria in FSM 1580.6, Identification and Use of Forest Service Instruments, to
determine the method and type of document to use for Forest Service participation in symposia,
conferences, and workshops. The type of document used must be compatible with the
appropriation intent.
6511.41 - Lunchroom Appliances
Purchase of soft drinks, alcoholic beverages, coffee makers, cups, refrigerators, and other
lunchroom appliances are in the nature of entertainment and generally for the personal
convenience of individual employees. Unless specifically provided by law, entertainment
expenses are not "necessary expenses" for an appropriation and may not be paid.
However, should the local line officer administratively determine, and the regional Director of
Budget (or equivalent) concur, that equipping the workplace with appliances such as a
refrigerator, microwave oven, or toaster is reasonably related to the efficient performance of
Agency activities, and not just for the personal convenience of individual employees, it may use
appropriated funds to purchase such appliances for the workplace. The purchase of the
lunchroom appliances would be a “necessary expense” of the appropriation if the Agency
administratively determines that having them in the workplace is reasonably related to the
efficient performance of agency activities, and not just for the personal convenience of individual
employees (Comp. Gen. B-276601, June 26, 1997). The lunchroom appliances must be located
in a common area, accessible to all employees.
6511.41a - Official Reception and Entertainment Expenses
Administrative Provisions for the Forest Service, in the Appropriation Act for the Department of
the Interior, Environment, and Related Agencies, authorizes the Chief to spend a small amount
of funds available to the Forest Service for official reception and entertainment expenses each
fiscal year. Entertainment includes food and drink, either as formal meals, snacks, or
refreshments; receptions, banquets, and the like; live or recorded music, live artistic
performances; and recreational facilities. Interagency working sessions or routine business
meetings do not qualify as official receptions.
Although this authority confers considerable discretion on the types of entertainment expenses
that may be incurred by the Chief, it has two basic restrictions: (1) only use the funds in
connection with official Forest Service business and (2) use the funds in compliance with the
U.S. Department of Agriculture regulations including Title 7, Code of Federal Regulations,
section 0.735-11(b)(3) (7CFR 0.735-11(b)(3)), which prohibits alcoholic beverages or narcotics
on government-owned or leased land.
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The Chief’s official reception and entertainment allowance is the only official funds available to
finance the purchase of gifts for dignitaries of foreign governments. Any gift costing $305 or
more must be approved by the State Department before it is presented to any representative of a
foreign government.
6511.41b - Meals at Official Station
Meals at an employee's official station usually are not considered a necessary government
expense. However, if a meal is provided in connection with a business-related meeting or
symposium and there is a charge for the meal, the cost may be considered necessary (Comp.
Gen. B-249249). To qualify as a necessary expense, the meal must be an incidental part of the
event. In other words, the purpose of the gathering must further the Agency's mission and
attendance at the meal is necessary for full participation and to avoid missing essential event
discussions. Using meals as a convenience to conduct meetings does not qualify the meal cost as
a necessary expense.
The government is prohibited from providing meals to employees at the official duty station
associated with emergency activities, such as fire.
6511.41c - Refreshments at Meetings
Guidance regarding refreshments at meetings may be found in FSM 1360, Meetings
Management.
6511.41d - Food for Non-Federal Individuals
31 U.S.C. 1345 prohibits an agency from using appropriated funds to provide food to nonFederal persons at any gathering, unless there is a statute or appropriation that specifically
authorizes the expenditure (e.g., food provided to individuals serving under invitational travel
orders pursuant to the “invitational travel” statute, 5 U.S.C. 5703; food paid for out of an
“official reception and representation” appropriation).
6511.41e - Cultural Awareness Programs
Appropriated funds are available for cultural demonstrations and to prepare and serve small
samples of foods during formal ethnic awareness programs as part of the Agency's equal
opportunity program (60 Comp. Gen. 303).
6511.41f - Purchase of Bottled Drinking Water
Many Comptroller General Decisions have stated and re-stated the one circumstance under
which the purchase of bottled drinking water is a necessary expense for official appropriated
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funds. Only when the available drinking water is documented by the appropriate authorities to
be unwholesome and unpotable, is the purchase of bottled drinking water considered to be a
necessary expense.
The following 3 examples illustrate the issues: an office or hotel setting, the off site meeting or
conference setting, and remote field work or emergency incident such as wildland firefighting,
hurricane or earthquake disaster relief, and so forth. See the following numbered paragraphs for
additional information on these 3 examples.
1. An Office or Hotel Setting. Comptroller General Decision B-303920, March 21,
2006, states the following:
Bottled drinking water for employees is ordinarily considered a
personal expense, appropriated funds may be used to purchase
bottled drinking water for employees only upon a showing of
necessity.
2. An Off-Site Meeting or Conference Setting.
a. As long as the offsite facility has potable water, official funds may not be used to
purchase bottled drinking water. Unpotable, unwholesome drinking water must be
documented by the appropriate authorities and found to pose a health risk.
b. Light refreshments excludes the purchase of bottled drinking water. Comptroller
General Decision B-288266, Jan. 27, 2003, lists examples of light refreshments for
official conferences:
This Comptroller General Decision must not be interpreted to authorize the purchase
of bottled drinking water as part of the light refreshments for an official conference.
B-288266 addresses light refreshments in general. When a specific authority (such as
B-303920 in section A above) and a general authority both apply, the specific
authority is the one that ultimately governs.
3. Remote Field Work or Emergency Incident Assignment. An official Job Hazard
Analysis and/or documented emergency working conditions will determine the
availability or the absence of wholesome, potable, drinking water. Unpotable,
unwholesome drinking water must be documented by the appropriate authorities and
found to pose a health risk.
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6511.5 - Construction and Maintenance
6511.51 - Construction and Maintenance of Forest Signs
The construction and maintenance of Forest signs is financed using the Primary Purpose
principle to determine the appropriate fund/program to be charged. Pay for signs that are an
integral part of a structure from the same funds used to pay for the structure. See FSH 6509.11g
zero code for the current Primary Purpose Matrix.
6511.51a - Street Paving, Curb, or Sidewalk Construction
Local government assessments for construction of sidewalks, curbs, or street paving along the
boundary of government-owned residential or otherwise improved lots must be paid from the
appropriation used to maintain the structure (16 U.S.C. 555b).
6511.51b - Firefighter's Grave Care
Forest Service appropriations may be used to care for graves of persons who lost their lives
fighting forest fires, while employed by the Forest Service (16 U.S.C. 554c).
This authority is currently limited to graves at St. Maries and Wallace, Idaho, and at Newport,
Washington (Regions 1 and 6).
6511.6 - Utilities
6511.61 - Connection and Operation Charges
The Forest Service may pay connection and service charges for public utility systems, provided
that they are based on a fair and reasonable value when compared to the service provided. A
charge for services rendered by state or local government to the United States is to be
distinguished from a tax (sec. 6511.11p).
The Forest Service may operate and maintain a facility with either employee staff or through a
contract operator. The Forest Service may also issue a special use permit under section 7 of the
Granger-Thye Act, as amended (16 U.S.C. 580d) for others to assume control and operation of
its facilities.
When the Forest Service pays operation and maintenance costs through an account or contract,
these costs must be recovered from non-Forest Service users through a collection agreement
authorized under section 5 of the Granger-Thye Act (16 U.S.C. 572). Use cooperative work
funds to defray both system maintenance and operation costs attributable to non-Forest Service
use.
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6511.61a - Private Utility Relocation or Removal
Payment for private utility improvements and facilities on National Forest System lands is
authorized under an easement for right-of-way. When these items are removed or relocated, the
Forest Service has no authority to pay for the expense from any appropriation. This applies even
if the Forest Service requires the removal or relocation (23 U.S.C. 123).
6511.7 - Other Expenses
6511.71 - Volunteers in the National Forest Act
Payment of incidental expenses authorized under the Volunteers in the National Forest Act of
1972 (16 U.S.C. 558b) is limited to trust funds and permanent and annual appropriations made to
the Forest Service under the Interior, Environment, and Related Agencies Appropriation Act. Do
not use transfer appropriations to pay expenses authorized except when expressly authorized in
that agency's authorizing or appropriation language (31 U.S.C. 1342).
6511.71a - Community Support Activities
Appropriated funds may be used for reasonable participation, in recognized and publicly
accepted civic, charitable, and similar community support activities such as food, clothing and
blood drives, and partnerships with local schools. Ensure that such use is consistent with
relevant Comptroller General Decisions, cited below, on the use of appropriated funds.
1. Authority. The Comptroller General recognizes that participation of a Federal agency
in the civic and charitable needs of the community in which it operates is an official
activity (71 Comp. Gen. 469, section B-243862 (1992)).
2. Responsibility. It is the responsibility of line officers to:
a. Determine what community activities are reasonable and appropriate for Forest
Service participation on their units,
b. Consider public opinion, cost, and the potential liability that may arise from
participation in such activities, and
c. Consider any appearance of government waste and misuse of time and equipment.
3. Participation Guidelines.
a. Recognize the responsibility of the Forest Service to contribute to the welfare of
the community as a whole, including Forest Service employees.
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b. Ensure that the collective expenditures of time and resources for participation in
the day-to-day civic and charitable needs of the communities in which the Forest
Service operates are prudent and insubstantial.
c. Limit participation to the official time of employees and necessary use of
equipment, supplies, and transportation.
d. Avoid participation in political or religious activities that would give the
appearance of government endorsement of a political party or candidate or of a
particular religious affiliation.
4. Costs and Financing. Since the benefit of assisting the community accrues to the unit
as a whole, identify all costs incurred as indirect costs to be financed proportionally by all
program funds available on the unit (cost pool allocation).
6511.8 - State, Private, and Other Agencies
6511.81 - Indirect and Tuition Remission
1. Authority. Section 1404(16) of Public Law 95-113 (Pub. L. 95-113), as amended by
section 1404 of (Pub. L. 97-113; 7 U.S.C. 3103) defines State cooperative institutions as
those institutions designated by:
a. The Act of July 2, 1862 (7 U.S.C. 301 and the following), commonly known as the
First Morrill Act;
b. The Act of August 30, 1890 (7 U.S.C. 321 and the following), commonly known
as the Second Morrill Act, including the Tuskegee Institute;
c. The Act of March 2, 1887 (7 U.S.C. 361a and the following), commonly known as
the Hatch Act of 1887;
d. The Act of May 8, 1914 (7 U.S.C. 341 and the following), commonly known as
the Smith-Lever Act;
e. The Act of October 10, 1961 (16 U.S.C. 582a and the following), commonly as the
McIntire-Stennis Act of 1961; and
f. Sections 1429 through 1439 (Animal Health and Disease Research), sections 1474
and 1477 (Aquaculture), and sections 1478 through 1483 (Rangeland Research) of
Pub. L. 95-113 (7 U.S.C. 2011), as amended by Pub. L. 97-98.
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2. Guidelines. No indirect and tuition remission shall be charged against Department of
Agriculture appropriations transferred to the Forest Service in connection with
cooperative agreements between the Department of Agriculture and State cooperative
institutions, unless the cooperative program or project is of mutual interest to all the
parties, and all the parties contribute to the cooperative agreement involved.
Prohibiting the use of such funds for reimbursement of indirect cost may not be applied
to funds for International Agricultural Programs that are conducted by a State cooperative
institution and administered by the Secretary, or to funds provided by a Federal agency
for such a cooperative program or project through a fund transfer, advance, or
reimbursement. The reimbursement is limited to an amount necessary to carry out such a
program or agreement.
6511.82 - Interdepartmental Waiver Doctrine; Restoration of National Forest
Lands Used by Other Agencies
The doctrine is based on the specific statutory missions of the Federal agencies. One Federal
agency may not transfer by contract or other means its statutory responsibility to another Federal
agency, and appropriations of the responsible agency must be used to restore National Forest
System lands. This applies to real property, not to personal property (32 Comp. Gen. 179, 44
Comp. Gen. 693, 31 Comp. Gen. 329, 59 Comp. Gen. 93, and 60 Comp. Gen. 406). In the
absence of specific authority, when a Federal agency damages Forest Service property, funds
that are available to the other agency may not be used to pay Forest Service claims for damages.
6511.83 - Use of Appropriations on Private Property for Permanent Improvements
Appropriated funds may not be used for permanent improvements to private property unless
specifically authorized by law. Decisions have recognized that permanent improvements on
private property are permissible if all of the following are present:
1. The appropriation(s) is available.
2. The improvement(s) is incidental and essential to accomplish the purpose of the
appropriation(s).
3. The amount is reasonable.
4. The improvement(s) is used mainly for the benefit of the Government.
5. The Government interests are fully protected by assuring that the lease duration
amortizes the cost of the Government’s investment.
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6511.84 - Travel of State and Local Government Employees
Expenditures for travel and transportation of State and local personnel that are necessary to
conduct federally assisted programs shall be treated as qualifying expenditures. Use the Primary
Purpose principle to determine the appropriate program code to be charged. The authorization
and payment for such travel and transportation must be handled under regular State
administrative procedures and claimed as part of the qualifying expense in the cooperative
program. The Forest Service is prohibited from making direct program expenditures for the
travel and transportation of State and local personnel for services performed in connection with
federally assisted program(s) (55 Comp. Gen. 750).
There may be instances where State and local government employees are requested to perform
travel for the direct benefit of the Forest Service. Such travel may be authorized under Title 5,
United States Code, section 5703(c) (5 U.S.C. 5703(c)). The traveler is paid directly for these
travel costs using the Primary Purpose principle to determine the appropriate fund/program to be
charged. Follow the procedures in FSH 6509.33, Federal Travel Regulation, Chapter 301, for
travel of non-government personnel.
6511.85 - Payments to States and Counties
Forest Service’s payments to states and counties have several underlying statutory authorities.
The payment process and authorities are described in detail in FSH 6509.11g, chapter 60. The
payments are “revenue sharing” wherein the Agency pays a portion of the gross revenues from
the sales of forest products and services to the states and counties in accordance with calculations
specified in the various statutory authorities.
6512 - RECEIPT ACCOUNTS
6512.02 - Objectives
The objective is to identify the Forest Service appropriations applicable to appropriation
reimbursements and receipt accounts.
6512.03 - Policy
All receipts not earmarked by law for a specific purpose must be recorded in the Treasury
General Fund Receipt Account.
6512.1 - Appropriation Repayments
Appropriation repayments, when authorized by law, are collections credited directly to an
appropriation or fund. Repayments to appropriations and funds have two broad categories, as
follows:
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1. Refunds, also known in Office of Management and Budget (OMB) publications as
“offsetting collections”, and
2. Reimbursements, also known in OMB publications as “offsetting receipts”.
The terms “refund” and “reimbursement” are often used interchangeably in casual settings, but
these two categories of appropriation repayments have very different accounting procedures and
financial statement display requirements in accordance with OMB direction.
6512.11 - Appropriation Refunds
Refunds must be related to a previously recorded operating expenditure or advance payment to
others. Credit appropriation refunds to the applicable appropriation or fund for advances,
returned goods, and/or amounts paid in error. The effect of refunds on the financial statements is
that they negate a portion of expenditures previously recorded. Examples of appropriation
refunds with their related accounting treatment include:
1. Payments that were made in error or overpayments must be credited as expenditure
refunds.
2. Goods purchased that were returned to the vendor shall be credited as expenditure
refunds.
3. Unused or excess advance payments to others for orders, recovered from grantees,
cooperators, and other trading partners shall be credited as the recovery of an advance
payment.
If the collection in question does not fit one of the three descriptions above, determine if it is an
appropriation reimbursement (6512.12). If the collection is neither a refund nor a
reimbursement, then record it as revenue. Revenue must be recorded as Miscellaneous Receipts
(job code 899015, FFIS fund code 3220, Treasury receipt account symbol 123220) unless there
is information and statutory authority to record it elsewhere (for example, Recreation Fees or
Gifts and Donations).
6512.12 - Appropriation Reimbursements
Reimbursements are repayments for goods or services furnished or to be furnished that, by law,
may be credited to the appropriation or fund accounts that financed or should finance the
activities. When authorized by law, reimbursable work may be accomplished for the following:
1. Authorized activities within the Department,
2. Other Federal agencies, or
3. Non-Federal agencies or the private sector.
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See FSM 6512.12a for reimbursement authorities; all Forest Service appropriations do not have
reimbursable authority. Treat all other collections as either revenues or refunds. Ensure signed
agreements are in place prior to any request for reimbursable authority. Ensure reimbursable
authority is allocated before incurring obligations against reimbursable accounts.
1. Reimbursements usually result from interagency agreements wherein the Forest
Service is performing work for another Federal agency. Actual costs, also referred to as
total costs (direct costs plus related indirect costs), must be billed and collected. If the
costs are uncollectible, the Forest Service program executing the agreement assumes
those costs out of their annual budget.
When a Forest Service appropriation bears the cost or a portion of the cost of any work
being done for another agency, the agreement must show that the benefit to the Forest
Service program concerned is at least commensurate with the payment from the
appropriation using the Primary Purpose principle, as well as being an authorized Forest
Service activity (FSM 1580).
2. Record as an appropriation reimbursement the proceeds from the sale of personal
property, which are to be used for replacement purposes.
3. Record amounts as reimbursements to the Forest Service appropriation from which the
costs were originally paid, or to a similar appropriation currently available at the time of
deposit. See FSM 1584.13 and FSH 1509.11, chapter 70, for additional direction
regarding collection agreements.
6512.12a - Appropriation Reimbursement Authorities
See the following for the requirements of the authorities that are frequently used by the Forest
Service with regard to appropriation reimbursement.
1. Economy Act of June 30, 1932, as amended (31 U.S.C. 1535 - 1536). The Economy
Act, as amended, permits Federal executive agencies to place orders with other Federal
executive agencies for goods and services. The October 1982 Amendment to the Act,
Pub. L. 97-332, allows all Federal executive departments and agencies to contract for and
furnish goods and services to other Federal executive agencies. The amendment
authorizes executive departments and agencies to use the existing expertise and/or
economies to procure goods and materials for other departments and agencies, regardless
of whether they are furnished directly or by contract. The purpose of the amendment is
to promote increased economy in Federal Government operations by making it possible
to use the most efficient resources available, regardless of which agency possesses them.
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a. Restrictions. The following restrictions apply to interagency agreements under the
Economy Act, as amended:
(1) Interdepartmental Waiver Doctrine. Do not enter into interagency agreements
with other Federal agencies to restore real property that was damaged as a result of
their use. This restriction does not apply to personal property. Personal property
borrowed by the Forest Service from another agency under the authority of the
Economy Act, as amended, may be repaired to the same condition as when borrowed,
if appropriations are available (30 Comp. Gen. 295, 31 Comp. Gen. 329).
(2) Augmentation of Appropriations. Do not withdraw funds from one appropriation
account to credit another, except as authorized by law (31 U.S.C. 1532). The act, as
amended, authorizes reimbursement for services performed by one agency at the
request of another. However, the Economy Act is applicable only when there is no
other specific statute that authorizes the provider agency to render the service in
question (59 Comp. Gen. 415).
(3) Personnel Details. Comptroller General Decision B-211373, dated March 20,
1985, restricts nonreimbursable personnel details to those fewer than 30 days. The
decision concludes that nonreimbursable interagency, intra-agency, and congressional
details generally are improper, except in limited instances.
b. Allowable Charges. An agency may pay the charges for such services at rates
established by the serving agency, provided that the costs are based upon the total
cost of rendering the services and do not appear to be excessive (32 Comp. Gen. 479,
521 and 24 Comp. Gen. 775). The Economy Act, as amended, does not require or
imply that the requisitioning agency audit the costs to determine the correctness of the
charges.
c. Basis for Billing. A written interagency agreement shall cover all items and
conditions including cost and billing procedures. See FSM 1587 for direction on
interagency agreements.
d. Use of Reimbursed Funds. Funds reimbursed or advanced to an agency for
materials, supplies, equipment, work, or services furnished are not available beyond
that period provided by the act appropriating the funds that were transferred. Ensure
that the performing agency obligates the funds during the period of the
appropriation's availability.
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2. Section 203 of Department of Agriculture Organic Act of 1944 (16 U.S.C. 580a).
a. Sales to Other Federal Agencies and State and Private Agencies. Sales of fire
control supplies, equipment, and materials to other Federal, State, and private
agencies are authorized under this authority.
b. Use of Reimbursed Funds. Amounts received by the Forest Service for supplies,
equipment, and material sold under this authority may be credited as reimbursements
to current appropriations at the time any similar additional supplies, equipment, and
materials are obtained for warehouse stocks.
c. Restrictions. Credit applicable appropriations based on the date of deposit as
follows:
(1) When the obligation to replace warehouse stocks was incurred in a fiscal year and
the deposit is made in the following fiscal year, credit the deposit to the fiscal year in
which the obligation was incurred.
(2) When the proceeds were deposited in a fiscal year but the stocks are to be
replaced in the following fiscal year, credit the deposit to a clearing account when the
monies are received in the first year.
d. Inter- and Intra-Regional Transactions. Section 203 does not authorize the sale of
supplies, equipment, and materials to other appropriations of the Forest Service;
therefore, this provision does not apply to inter- or intra-regional transactions.
3. Section 204 of Department of Agriculture Organic Act of 1944, (16 U.S.C. 580).
Section 204 applies only to charges for use of equipment at documented rental rates.
This section does not authorize reimbursement of repair jobs performed for other
agencies, other regions, or the repair of non-pooled equipment, unless it was included in
the rate computation.
a. Rental of Equipment for Use on Forest Service Projects and Work of Other
Federal Agencies. This authority authorizes the rental of non-WCF equipment for
use on Forest Service projects or on work by other Federal agencies. The Working
Capital Fund Act of August 3, 1956 (16 U.S.C. 579b) authorizes the rental of WCF
equipment.
b. Rental of Equipment to Non-Federal Parties. This authority authorizes rental of
regular Forest Service or Working Capital Fund equipment to State, county, private,
or other non-Federal agencies for fire control purposes under the terms of written
agreements.
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c. Use of Reimbursed Funds. Credit amounts collected for equipment rental to
appropriations currently available at the time payment is received. Determine the
fiscal year of the appropriation to be credited based on when funds are received by
the Forest Service.
4. Sale of Aerial or Other Photographs, Mosaics, and Maps (7 U.S.C. 1387). NonFederal government agencies and the public may purchase reproductions of aerial or
other photographs (including mounted photographs), mosaics, and maps (including forest
visitor and wilderness maps obtained in connection with authorized department work) at
the estimated cost of furnishing such reproductions. All collections for sales under this
authority must be in advance except where provided by law (FSM 7140.12).
The following two situations require separate handling of receipts:
a. Individual special orders for reproductions when the advance payment is received
and the work is performed later. These are usually large dollar amount orders that are
easily distinguished from the normal workflow. Record the advances directly to the
fund to be charged with the costs of the reproductions.
b. Map Sales Program. Under the provisions of 7 U.S.C. 1387, the monies received
from map sales are recorded to the appropriation charged with the cost of making
such reproductions. The Office of the General Counsel interpreted this to include
credit to the appropriation current at the time of the sale. Thus, the current
distribution costs and printing replacement stock are reimbursed. Deposit funds
directly to the credit of the current appropriation charged with the costs of
reproduction and distribution.
5. Granger-Thye Act of April 24, 1950, as Amended (16 U.S.C. 540a, 572, 580e, 580j).
a. Reimbursable Agreements under the Provisions of section 5(c) of the GrangerThye Act, as Amended. Work may be done on a reimbursable basis when
emergencies, such as fire or flood, make it necessary or desirable to do the work in
the public interest, or when work is performed for a State or local government unit
whose laws, regulations, or policies prohibit a payment in advance (23 Comp.
Gen. 652). Necessary documentation must be provided in its entirety to support this
type reimbursable arrangement.
Effective FY 1983, authority contained in section 5(c) of the Granger-Thye Act, as
amended, permits the performance of various kinds of work by the Forest Service on
a reimbursable basis provided that:
(1) Administrative determination indicates the work is advantageous to the
Government,
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(2) Necessary precautions have been taken to ensure recovery of all costs involved,
including adequate payment bond or other acceptable surety, and
(3) Amounts are reimbursed to any appropriation available to the Forest Service for
similar types of work, as provided by written agreement (42 Comp. Gen. 376).
Document these reimbursable agreements in writing and execute them in advance of
the work, except for emergencies as defined in FSM 1590. The agreements must
contain explicit instructions regarding the financial arrangements and a clear
statement of the benefits to the Forest Service.
When, by the terms of such a written agreement, the Forest Service or the cooperating
party furnishes materials, supplies, equipment, or services for fire or other
emergencies in excess of its proportionate share, adjustment may be made by
reimbursement or by replacement in kind of supplies, materials, and equipment
consumed or destroyed in excess of the furnished party's proportionate share.
b. Meals and Lodging Under the Provision of Section 8 of the Granger-Thye Act, as
Amended (16 U.S.C. 580e). The Forest Service may provide meals, lodging,
bedding, fuel, and other services to persons attending Forest Service demonstrations
and users of National Forest System resources and recreational facilities, when such
facilities are not otherwise available.
Do not charge less than the actual or estimated costs to furnish such services. Deposit
the receipts as a reimbursement to the credit of the appropriation from which the cost
thereof is paid, or a similar appropriation current at the time the moneys are received.
Reimbursements cannot exceed the $10,000 annual limitation authorized by the
Granger-Thye Act, as Amended. Deposit collections in excess of the authorized limit
to the General Fund (miscellaneous receipts).
c. Nursery Stock and Forest Tree Seed Under Provision of Section 9 of the GrangerThye Act, as Amended (16 U.S.C. 540a). Nursery stock and forest tree seed may be
sold to States and political subdivisions thereof, and to public agencies of other
countries at rates not less than the actual or estimated cost of procuring or producing
the product. Credit the proceeds of sale as a reimbursement to the Forest Service
appropriation(s) currently available, for the procurement or production of nursery
stock or forest tree seed, at the time of deposit.
The Forest Service may also exchange, with agencies specified in the act, forest tree
seed and nursery stock for tree seed, or nursery stock of the same or different species.
Such an exchange must be in the interest of the United States, and the value of the
property given must not exceed the value of the property received.
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d. Office of Workers' Compensation Program (OWCP), Department of Labor, Under
Provisions of Section 16 of the Granger-Thye Act, as Amended (16 U.S.C. 580j).
When salaries and wages paid to temporary employees for loss of time due to an
injury sustained during official work are considered compensable by the OWCP, the
amounts deducted by the OWCP from amounts otherwise payable must be paid to the
Forest Service and deposited as a reimbursement to the credit of the Forest Service
appropriations from which expenditures were made.
6. The Act of June 30, 1914, as Amended (16 U.S.C. 498). This Act, as amended,
allows expenditures for work (such as forest investigations, protection, management, and
improvement of the National Forest System) to be paid from Forest Service
appropriations available for similar type work, with subsequent reimbursement from the
cooperator. The reimbursement is credited to the appropriation from which the initial
payment was made. If the appropriation is no longer available, credit the reimbursement
to Miscellaneous Receipts (job code 899015, FFIS fund code 3220, Treasury receipt
account symbol 123220).
7. Fire Protection and Suppression Agreements. For details relating to reimbursement
and collection agreements with non-Federal parties for fire protection activities, see
FSM 1584, FSM 3100, FSM 5100, FSH 1509.11, section 33, and 36 CFR 211.
8. Forest and Rangeland Renewable Resource Research Act of 1978, section 4(c) (16
U.S.C. 1643). When advance collections are received under a collection agreement,
deposit them into the trust fund titled Cooperative Work, Forest Service. When research
expenditures are authorized under a reimbursable interagency agreement, deposit the
collection as a reimbursement to the Research appropriation, if collection occurs after a
portion or all of the work is performed.
9. Forest Service Administration Act of June 20, 1958, section 7 (16 U.S.C. 579c).
Funds collected for restoration of forest lands and improvements, after the restoration
work has already been performed by the Forest Service, may be used to reimburse the
appropriation which performed the work (Comp. Gen. B-226132, Feb. 26, 1988). See
FSH 6509.11g, chapter 60, for direction on depositing funds received before performance
of the restoration work.
10. Public Law 93-153, section 101 (30 U.S.C. 185(1)). Funds collected as
reimbursement for administrative and other costs incurred in processing pipeline rightsof-way or permit applications, and for costs incurred in monitoring the construction,
operation, maintenance, and termination of any pipeline and related facilities, may be
used to reimburse the applicable appropriation to which such costs were originally
charged.
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6512.2 - Receipt Account Classification
The Department of the Treasury, Financial Management Service, establishes Treasury receipt
accounts to receive collections and assigns account symbols. The Department of the Treasury’s
publication, Federal Account Symbols and Titles (available on website: www.fms.treas.gov), is
the definitive publication for all Treasury account symbols. Normally, receipt account symbols
consist of 6 digits except for receipt clearing accounts which have 7 digits. The first 2 digits of
receipt account symbols identify the Federal “entity” (referred to as “agency” by Treasury)
administratively responsible for the receipts. Federal “entities” include the cabinet departments,
the U. S. Supreme Court, and the Office of the President. The last 4 digits identify the account
within that fund group.
1. Numbering Scheme for Receipts. Exhibit 01 illustrates the numbering scheme
associated with receipts.
6512.2 - Exhibit 01
Numbering Scheme for Treasury Receipt Accounts
Treasury Receipt Account Segment
Treasury agency code, positions 1-2:
Account symbol, positions 3-6:
Sub-account (not all receipt accounts have subaccounts), 3 positions following a decimal:
Example: 125268.001
12 (signifies the Department of
Agriculture)
5268
.001
2. Receipt Account Classifications and Symbols. The Department of the Treasury
classifies receipt accounts and assigns account symbols in accordance with the
numbering scheme (also used for expenditure accounts) illustrated in exhibit 02, as
follows:
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6512.2 - Exhibit 02
Treasury’s Receipt Account Numbering Scheme
Fund Group
General funds
Revolving funds
Special funds
Deposit funds
Trust funds
Last 4 Digits (“Base 4”)
of Account Number
0000-3999
4000-4999
5000-5999
6000-6999
8000-8999
6512.21 - General Fund Receipt Accounts
General Fund receipt accounts represent all receipts not specifically earmarked by law. In
accordance with the Treasury Financial Manual and section 6511.06, general fund receipt
accounts are identified with Treasury account numbers from 0000 through 3999.
6512.22 - Clearing Accounts
The Department of the Treasury establishes clearing accounts for agencies to temporarily hold
unidentified general, special, or trust collections, that subsequently, would be recorded to the
proper agency receipt or expenditure account. These accounts are identified by an "F" preceding
the last 4 digits of the account symbol and are in the "3800" series fund group.
Forest Service’s Budget Clearing Account, Treasury Symbol 12F3875, is used to temporarily
record unidentified collections from non-Federal entities (private parties, local governments, and
so forth) for the 30 days or less required to identify the receipts and record them to the correct
account.
Undistributed Intergovernmental Payments Clearing Account, Treasury Symbol 12F3885, is
used to temporarily record unidentified collections from another Federal agency, for example,
Department of the Interior, Animal Plant Health Inspection Service, and so forth.
6512.23 - Special Fund Receipt Accounts
When a law authorizes the collections of funds from a specific source(s), generally it also
designates where to record such collections. Treasury assigns account numbers in the 5000series to these special funds.
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In the absence of any language specifying a particular account, record all receipts to the Treasury
general fund receipt account, Miscellaneous Receipts (Treasury receipt account symbol 123220,
FFIS fund Code 3220, FFIS job code 899015). Miscellaneous receipts are not available for use
by the Forest Service.
6512.24 - Trust Fund Receipt Accounts
The Permanent Appropriations Act of 1934 (31 U.S.C. 1321) authorized trust funds. Trust Fund
receipts must be specific to the terms of the trust document and/or law creating the fund.
Treasury assigns account numbers in the 8000-series to trust funds, for example, Cooperative
Work, Forest Service, is Treasury receipt account 128028.001. See FSH 6509.11g, chapter 70
for further guidance.
6512.3 - Available Receipts
Available receipts are special or trust fund receipts that, pursuant to law, are immediately
available in their entirety as appropriations for expenditure, without further congressional action.
Such available receipts are subject to apportionment by the Office of Management and Budget.
An available receipt account carries the same symbolization as its corresponding expenditure
account, except that the expenditure account will have a character or numeric symbol inserted to
indicate the period availability of such funds for obligations. The Department of the Treasury’s
publication, Federal Account Symbols and Titles (available on website www.fms.treas.gov)
shows each Treasury account symbol and the available or unavailable attribute. Examples of
available receipts are the following:
1. Recreation Fees, Forest Service (FFIS fund code FDFD, Treasury account symbols are
125268 for receipts and 12X5268 for expenditures), and
2. Cooperative Work, Forest Service (FFIS fund codes CWKV and CWFS, Treasury
account symbols are 128028 for receipts and 12X8028 for expenditures).
6512.4 - Unavailable Receipts
Unavailable receipts are receipts that, at the time of collection, are not appropriated and not
immediately available for expenditure, for one of the following reasons:
1. Congress limited the amount available for expenditure. An example is Deposits, Land
Exchanges, Forest Service, FFIS fund code EXEX, Treasury account symbol 12X5216.
In the annual Interior and Related Agencies Appropriation Act, Congress specifies the
amount of money appropriated for land exchanges for the fiscal year.
2. The Forest Service adjusted the amount originally credited to receipt accounts, in
whole or in part, to other receipt accounts before taking appropriation warrant action.
An example is the National Forest Fund (FFIS fund code 5008, Treasury receipt account
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symbol 125008), from which revenues are adjusted, by law, to the Range Betterment
Fund (FFIS fund code 5207, Treasury receipt account symbol 125207) before warrant
actions are taken to position the monies for expenditure.
3. Congress reserved ownership of the receipts for the Department of the Treasury. An
example is Miscellaneous Receipts (FFIS fund code 3220, job code 899015, Treasury
account symbol 123220). When agencies record monies in the Miscellaneous Receipts
account, Treasury uses the funds for government wide appropriation and/or disposition.
All collections must be recorded in Miscellaneous Receipts unless the agency has
statutory authority to record them elsewhere.
6512.5 - Receipts from Claims for Damages to National Forest System Lands or
Improvements [Reserved]
6512.51 - Recording the Receipts From Claims for Damages to National Forest
System Lands or Improvements [Reserved]
6512.52 - Cooperative Agreements for Wildland Fire Suppression [Reserved]
6513 - EXPENDITURE ACCOUNTS
6513.1 - Expenditure Account Classification
The Department of the Treasury establishes expenditure accounts to record amounts appropriated
by Congress and the subsequent payments from those appropriations, for the general support of
the Forest Service. All Forest Service appropriations and funds, from which payments are
authorized, have Treasury expenditure accounts. See FSH 6509.11g, for a list of appropriations
and funds, including guidance for the use of each one.
6513.11 - General Fund Expenditure Accounts
As specified by the authorizing legislation, a general fund may be annual, multi-year, or no year
(also called “continuing”), referring to the length of time the fund is available for obligation.
Examples of no year, general fund expenditure accounts are the National Forest System
appropriation (FFIS fund code NFNF, Treasury Symbol 12X1106), and the Wildland Fire
Management appropriation (FFIS fund code WFWF, Treasury Symbol 12X1115). See
FSH 6509.11g for fund use guidance.
6513.12 - Revolving Fund Accounts (Working Capital Fund)
In a specific statute, Congress authorizes a revolving fund to finance a continuing cycle of nonprofit, self-sustaining, business-type operations that serve a specific Federal agency, bureau, or
department. The Forest Service Working Capital Fund (WCF) is a revolving fund. The WCF
finances and furnishes authorized services and supplies in support of Forest Service programs
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(FSM 6580 and FSH 6509.11f). Each WCF activity, such as fleet equipment and computers, sets
its own price rates to make it self-sustaining. Written proposals for new WCF activities are
approved by the Washington Office, Chief Financial Officer.
6513.13 - Special Fund Expenditure Accounts
Special fund expenditure accounts (such as the Salvage Sales Fund and Recreation Fees, Forest
Service) are used by the Forest Service to record amounts appropriated from corresponding
special fund receipt accounts. The Forest Service may expend these receipts according to the
specific provisions of the respective legislation. See FSH 6509.11g, chapter 60, for a list of
expenditure accounts for special funds and their related fund use guidance.
6513.14 - Trust Fund Expenditure Accounts
Trust fund expenditure accounts (such as the Knutson-Vandenberg Trust) are used to record
amounts appropriated from the respective trust fund receipts. The Forest Service must expend
these receipts for specific purposes or programs according to the terms of a trust agreement or
statute; unless authorized otherwise by specific legislation (for example, wildland fire). See
FSH 6509.11g, chapter 70 for a list of trust fund expenditure accounts and their related fund use
guidance.
6514 - ACCEPTANCE AND USE OF DONATED FUNDS
6514.01 - Authority
1. Section 4c of the Forest and Rangeland Renewable Resources Research Act of 1978
(16 U.S.C. 1641-1646). This Act authorizes the acceptance and use of donated funds to
conduct research activities authorized by the Act (FSM 1580).
2. Acceptance of Gifts Act (7 U.S.C. 2269). This Act authorizes United States
Department of Agriculture agencies to accept cash donations and the proceeds from the
liquidation of donated real and personal property for official purposes (FSM 1580).
a. General regulatory and prohibitory statutes that apply to appropriated funds are not
necessarily applicable to donated funds.
b. Acceptance of offerings of free food, drink, clothing, and any other items that
could be construed as personal must be related to some special event or activity that
furthers the agency's mission.
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3. Title 5, Code of Federal Regulations, Part 2635 (5 CFR part 2635). Use this Federal
regulation as a guide in soliciting and/or accepting donations from interested parties.
4. Department Regulation 5200-3, Gift Acceptance Policy, April 18, 2003. This USDA
directive provides guidance on prohibited donations, prudential considerations for
evaluating donations, and rejecting gifts. This regulation may be retrieved from the
following website: http://www.ocio.usda.gov/directives/index.html.
5. Government Accountability Office, Principles of Appropriations Law, Volume II,
Chapter 6, Section 3, and Chapter 9, Section 3. These sections and the Comptroller
General Decisions cited therein, provide guidance on the use of donated funds for
entertainment expenses and the use of non-appropriated funds for alcoholic beverages.
6514.02 - Objectives
The objective is to provide direction on the use of donated funds, as a supplement to
appropriated funds, for those purposes that further the Forest Service mission. See FSM 1580
for additional guidance about donation-related collection agreements.
6514.03 - Policy
Forest Service line officers may encourage monetary donations from various entities and use
such funds for projects allowed by the Agency's mission. Emphasize prudence on the use of the
funds and be sensitive to the perceptions of both the donor and the public by avoiding any
appearance of conflict of interest.
6514.04 - Responsibility
See section 6510.4 for responsibilities.
6514.05 - Definitions
Donated Funds. The voluntary transfer of cash to the Forest Service made gratuitously
and without consideration.
Contributed Funds. A transfer of cash with consideration and for a specific project used
in conjunction with the Cooperative Funds Act of June 30, 1914 (16 U.S.C. 498) and the
Granger-Thye Act, as amended (FSH 6509.11g, chapter 70).
6514.1 - Use of Donated Funds
Use the following guidelines to determine the use of donated funds:
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1. Donated funds are not subject to the regulatory and prohibitory statutes applicable to
direct appropriations; however, they are still public monies and, as such, must be used
only to further the mission of the agency.
2. The expenditure of these funds must not violate any limitations imposed by statute or
any restrictions imposed by the donor.
3. “Designated” or “Conditional” Donations.
a. For Purposes Within the Forest Service Mission – Designated (conditional)
donations received for work within the Agency’s mission, may be accepted. An
example of an acceptable designated (conditional) donation is a monetary gift for the
maintenance of a specific national forest campground.
b. For Purposes Outside the Forest Service Mission – Designated (conditional)
donations received for work outside the Agency’s mission, may not be accepted
without the approval of the Chief Financial Officer. An example of an unacceptable
designated (conditional) donation is a monetary gift for the research of affects of
wildfire on domestic food animals. In this example, Forest Service may assist the
donor to make contact with the USDA Agriculture Research Service who works with
domestic food animals. Any line officer needing guidance in this area may contact
the Washington Office Financial Policy staff.
4. “Undesignated” or “Unconditional” Donations. Line officers may accept
undesignated (unconditional) donations, such as a monetary gift, “for Forest Service
work” or “to take care of the national forests”.
5. Exhibit 01 displays examples of acceptable and unacceptable donations.
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6514.1 – Exhibit 01
Examples of Acceptable and Unacceptable Donations
EXAMPLE 1
A national association of fish processors wishes to make a donation to the USDA Agriculture Research
Service (ARS) for research regarding the use of byproducts generated by fish processing as fertilizer.
Fish processing is not an activity regulated by USDA. However, due to industry consolidation the
majority of funding of the association is provided by members of the meatpacking industry who do
conduct activities regulated by the USDA Food Safety Inspection Service. Accordingly, acceptance of
the gift is not permissible.
EXAMPLE 2
The USDA Forest Service (FS) has contracted with Acme Construction Co. to build a road in Alaska.
Acme Construction Co. wants to donate construction material to the USDA Natural Resource
Conservation Service (NRCS) in Idaho and $10,000 to the National Arboretum in Washington, D.C.
Acceptance of the gift to NRCS would not be permissible because it is in the Natural Resources and
Environment mission area of the Department along with the FS, for which Acme is a contractor. The gift
to the National Arboretum may be accepted because it is an ARS facility within the Research, Education,
and Economics mission area of the Department.
EXAMPLE 3
A Western land-grant university wishes to make a gift of cattle to ARS for research. The cattle are grazed
on a National Forest under a permit from the FS, which is in the Natural Resources and Environment
mission area. ARS is in the Research, Education, and Economics (REE) mission area. Additionally, the
land-grant university receives grant funds from the USDA Cooperative State Research, Education, and
Extension Service, which also is in the Research, Education, and Economics mission area. Acceptance of
the gift would not be permissible. While the fact that the university has a permit with the FS does not bar
acceptance of the gift, ARS could not accept a gift offered by a REE mission area grantee.
EXAMPLE 4
A national supermarket chain is involved in litigation with the Department over mishandling of food
stamps. The chain wishes to make a gift to ARS to support human nutrition research and a gift to the
USDA Food and Nutrition Service (FNS) to support a child nutrition information campaign. Neither gift
may be accepted. Since the supermarket chain is a retailer that accepts food stamps, and thus is an FNS
program participant, acceptance of the gift is not permissible. The gift to ARS, an agency outside of the
Food and Nutrition mission area, would otherwise be permissible but for that fact that the chain is
involved in litigation with USDA and thus acceptance of the gift is not permissible under 5a(3).
EXAMPLE 5
A national conservation association wishes to make a gift of fire protection equipment to the Boise
National Forest. It has no relationship to either the FS or NRCS. The national association receives 75%
of its funding from companies that harvest timber from FS land. The gift may not be accepted.
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6514.11 - Authorized Expenditures
Donated funds may be used for the following kinds of expenses:
1. Food and drink including receptions and lunches (Government Accountability Office,
Principles of Appropriations Law, Volume II, Chapter 6, Section 3).
2. There is no prohibition on buying alcoholic beverages, but they must not be served on
government-owned or leased property or transported in government vehicles
(Comptroller General Decision B-217668, September 12, 1986). The following
requirements apply to alcoholic beverages purchased with donated funds:
a. Donated funds may be used to buy alcoholic beverages for a special business event
with a formal agenda, approved in advance by the Chief. The request addressed to
the Chief must include sufficient justification to allow the Chief to determine whether
the purchase of the alcoholic beverages is necessary to carry out effectively the
Agency’s authorized functions (Comptroller General Decision B-170938, October 30,
1972). Supporting documentation with approvals must accompany the procurement
request or request for reimbursement.
b. Donated funds must not be used to buy alcoholic beverages for purely social
events, casual gatherings, reciprocal courtesies, or other informal meetings
(Comptroller General Decision B-206173, February 23, 1982, 61 Comp. Gen. 260).
On such occasions, the persons consuming the beverages shall use personal funds to
buy the alcoholic beverages.
c. Line officers shall use discretion in limiting the consumption of alcoholic
beverages to avoid impairing guests and/or employees attending the event. Line
officers risk claims against the Government, personal injury, property damage, loss of
public confidence and goodwill, and violation of the public trust under which the
donated funds were accepted.
3. Travel and subsistence subject to the general travel reimbursement laws.
4. Music.
5. Gifts.
6. Floral arrangements and centerpieces.
7. Seminars.
8. Photographs.
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9. Entry fees for contests.
10. Promotional items that further the Agency’s mission.
6514.12 - Unauthorized Expenditures
Do not use donated funds for the following:
1. Events that are primarily social in nature such as office holiday parties (Comptroller
General Decision B-206173, February 23, 1982, 61 Comp. Gen. 260).
2. Travel and subsistence of non-government employees, unless they are performing a
direct service to the Government.
3. Purchase of business/host cards or greeting cards.
6514.2 - Written Acknowledgement
6514.21 - Accepting and Acknowledging the Donation
The local line officer shall prepare a written acknowledgement of the receipt of a donation to
serve as a formal trust instrument. Address the acknowledgement to the donor, if known. Retain
documentation to support the amount and intent of the donated funds. This does not apply to
amounts deposited into donation boxes, which have the intended use posted on or near it.
The acknowledgement should include the following:
1. Agency appreciation.
2. Authority under which the funds are being accepted and used.
3. Notation that a copy of the written acknowledgement must be retained for the official
files.
4. Restatement or clarification of the purpose of the donation:
a. If the donor specifies the purpose of the funds, cite this purpose in the
acknowledgement.
b. If the donor does not specify the purpose, state that the funds must be used in
"furtherance of Forest Service activities as determined appropriate" by the line
officer.
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6514.22 - Declining the Designated, Conditional, or Unacceptable Donation
The local line officer shall prepare a written letter to decline an unacceptable donation. Retain
documentation to support the amount and the circumstances of the would-be donation. The
donation may be unacceptable due to conflicts of interest, or the conditions placed on the
donation by the donor.
The acknowledgement should include the following:
1. Agency appreciation.
2. Authority under which the donation must be declined.
3. Notation that a copy of the written acknowledgement will be retained for the official
files.
4. Restatement or clarification of the reasons why the donation cannot be accepted.