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FOREST SERVICE MANUAL
NORTHERN REGION (REGION 1)
MISSOULA, MT
FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER - ZERO CODE
Supplement No.: 6500-2004-1
Effective Date: September 14, 2004
Duration: This supplement is effective until superseded or removed.
Approved: KATHLEEN A. MCALLISTER FOR
ABIGAIL R. KIMBELL
Regional Forester
Date Approved: 08/24/2004
Posting Instructions: Supplements are numbered consecutively by title and calendar year.
Post by document; remove the entire document and replace it with this supplement. Retain this
transmittal as the first page(s) of this document. The last supplement to this title was 6500-94-1
to FSM 6470.
New Document
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2 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
Supp. 310, 2/25/91 (6500_zero_code)
1 Page
Digest:
Converts format and style to the new Forest Service Manual (FSM) template using the agency’s
current corporate word processing software.
6507.21 (formerly 6506.21) – Defines Region 1 determination for financial liability for shortages
or irregularities limited to Regional Fiscal Officer (previously limited to Regional Director of
Administration).
6507.21a formerly 6506.21a) – Reissues Region 1 direction. Updates staff name from
“Administration” to “Financial Resources.”
R1 SUPPLEMENT 6500-2004-1
EFFECTIVE DATE: 09/14/2004
DURATION: This supplement is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER - ZERO CODE
6507.21 - Shortages or Fiscal Irregularities in the Accounts of Accountable
Officers
Accountable Officers can be held financially liable for shortages or irregularities in their
accounts. A decision must be made whether the Accountable Officer is liable whenever a loss or
irregularity occurs. Authority to determine financial liability for shortages or irregularities is
limited to the Regional Fiscal Officer.
Once the liability of the Accountable Officer has been determined, a decision must be made
whether to require repayment of the loss or grant relief from repayment. If repayment is
required, collection action must be initiated in accordance with FSH 6509.11h, chapter 23.
6507.21a - Documenting and Reporting Shortages and Fiscal Irregularities
2. Reporting. All shortages and irregularities will be reported within 24 hours by phone
to the Group Leader for Review and Analysis. After the initial phone report, a written report will
be submitted to the Regional Director of Financial Resources. The report is to contain the
following information:
(1) Computation of the loss amount.
(2) Lost serial numbers of accountable forms.
(3) A detailed statement of the facts including type of loss or irregularity and names
of the individuals involved.
(4) Significant information on procedural deficiencies and corrective measures taken.
(5) Recommendation for or against granting relief to the Accountable Officer and the
basis upon which the recommendation is made.