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FOREST SERVICE MANUAL
PACIFIC NORTHWEST REGION (REGION 6)
PORTLAND, OREGON
FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
R6/PNW Supplement No.: 6510-2010-1
Effective Date: April 9, 2010
Duration: Effective until superseded or removed.
Approved: /s/J. Lenise Lago
for the Regional Forester
Date Approved: 04/07/2010
Approved: /s/Bov Eav
Station Director
Date Approved: 04/07/2010
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 R6/PNW
FSM Supplement No. 6570-2009-1, dated April 14, 2009.
New Document
New document of 6510
5 Pages
Superseded Document(s)
by Issuance Number and
Effective Date
(all of R6 Supp. 6510)
R6 Supp. 6500-96-2 dated 10/11/96,
R6 Supp. 6500-97-1 dated 01/29/97
2 Pages
Digest: FSM 6512.24b and 6512.24c establishes requirements for monthly analysis and
quarterly certification of Budget Clearing and Suspense Fund accounts, treasury symbol
12X6500.
Other direction in the chapter is being reformatted to current standard with no other revisions.
R6/PNW SUPPLEMENT FSM-6510-2010-1
EFFECTIVE DATE: April 9, 2010
DURATION: This supplement is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
TABLE OF CONTENTS
6511 – APPROPRIATION USES .................................................................................... 3
6511.13 – Employee Related Appropriation Use ....................................................................... 3
6511.14 – Ceremonies, Conventions, and Other Gatherings ...................................................... 3
6511.15 – Construction and Maintenance .................................................................................. 3
6512 – FUNDS, SPECIAL RECEIPTS, AND APPROPRIATION REFUNDS AND
REIMBURSEMENTS ........................................................................................... 3
6512.1 – Appropriation Repayments .......................................................................................... 3
6512.11 – Appropriation Refunds .............................................................................................. 3
6512.2 – Special Fund Receipts .................................................................................................. 3
6512.21 – Unavailable Receipts ................................................................................................. 3
6512.21f – Oregon and California Grant Lands (O&C) ............................................................ 3
6512.22 – Available Receipts, Forest Service ............................................................................ 4
6512.22d – Restoration of Forest Lands and Improvements (RES-IMP) .................................. 4
6512.23 – Trust Funds, Forest Service ....................................................................................... 4
6512.24 – Deposit Funds ............................................................................................................ 4
6512.24b – Suspense, Forest Service (SDSD) ........................................................................... 4
6512.24c – Budget Clearing Account, Forest Service (BCBC) ................................................. 4
R6/PNW SUPPLEMENT FSM-6510-2010-1
EFFECTIVE DATE: April 9, 2010
DURATION: This supplement is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
6511 – APPROPRIATION USES
6511.13 – Employee Related Appropriation Use
The appropriation responsible for continuation of pay of an injured employee is the appropriation
that was being used to pay for the employee’s time when the injury occurred. The continuation
of pay guidelines are contained in FSH 6109.12, chapter 30, Accident Investigation and
Reporting.
6511.14 – Ceremonies, Conventions, and Other Gatherings
6511.15 – Construction and Maintenance
Refer to R6 Supplement to chapter 40, of FSH 6509.11g for guidance on financing roads, fences,
gates, cattleguards and so forth.
6512 – FUNDS, SPECIAL RECEIPTS, AND APPROPRIATION REFUNDS AND
REIMBURSEMENTS
6512.1 – Appropriation Repayments
6512.11 – Appropriation Refunds
Consider rebates received from utility companies or Federal Travel Management Centers as
refunds to the appropriations originally charged with the service.
Jury duty fees need not be refunded to the Forest Service for any time the employee was on
annual leave while serving on jury.
6512.2 – Special Fund Receipts
6512.21 – Unavailable Receipts
6512.21f – Oregon and California Grant Lands (O&C)
National Forests having O&C land under their administration are:
Mt. Hood
Umpqua
Rogue River-Siskiyou
Winema
Siuslaw & Willamette
O&C receipts shall be credited to the appropriate management code as described in FSH
6509.11k, section 34.77
R6/PNW SUPPLEMENT FSM-6510-2010-1
EFFECTIVE DATE: April 9, 2010
DURATION: This supplement is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
6512.22 – Available Receipts, Forest Service
6512.22d – Restoration of Forest Lands and Improvements (RES-IMP)
Collections received in advance for restoration of improvements work shall be deposited using
management code 899958 or a separate management code in appropriation RIRI if project
identity is needed. Forests must request and obtain obligation authority from the Regional
Budget Officer before these funds may be used. Upon receipt of this approval, establish a
management code to be charged for the restoration work if the initial deposit was in 899958.
After the project is complete, any funds remaining must be transferred to the General Fund,
management code 899015.
If restoration work is done prior to receiving funds from the responsible party(s) it should be
charged to benefitting project funds. If it is possible to recover these costs from the party(s)
causing the damage, treat the collection as a reimbursement using a TS12 or TS13 management
code in appropriation NFNF or FRFR as appropriate. Then make an accounting adjustment
crediting the benefitting project management code and charging the reimbursable management
code up to the amount of the restoration cost. If the reimbursement exceeds the amount spent,
transfer the excess to the General Fund, management code 899015.
See FSH 6509.11g, 62.4 for more information about this fund.
6512.23 – Trust Funds, Forest Service
6512.24 – Deposit Funds
6512.24b – Suspense, Forest Service (SDSD)
Region 6 Forests shall conduct a monthly analysis and quarterly certification of the balances in
the Suspense Fund Account fund (SDNG and SDFG, 12X6500). All cash balances at the end of
each month shall be transferred to the appropriate fund or refunded to the depositor. A
justification for holding these collections past 30 days shall be provided.
The Regional Office Financial Assistant, FAB5, assigned to each Forest shall conduct the
analysis each month and submit the quarterly analysis to the Forest Budget Officer for review
and certification by the 24th of the month following the end of each quarter. The Forest Budget
Officer shall submit the certification form to the Regional Office by the 30th of the month
following the end of each quarter.
6512.24c – Budget Clearing Account, Forest Service (BCBC)
Region 6 Forests shall conduct a monthly analysis and quarterly certification of the balances in
the Budget Clearing Account fund (BCBC, 12X6500). All cash balances at the end of each
month shall be transferred to the appropriate fund or refunded to the depositor.
R6/PNW SUPPLEMENT FSM-6510-2010-1
EFFECTIVE DATE: April 9, 2010
DURATION: This supplement is effective until superseded or removed.
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FSM 6500 – FINANCE AND ACCOUNTING
CHAPTER 6510 – APPROPRIATIONS AND FUNDS
The Regional Office Financial Assistant, FABS, assigned to each Forest shall conduct the
analysis each month and submit the quarterly analysis to the Forest Budget Officer for review
and certification by the 24th of the month following the end of each quarter. The Forest Budget
Officer shall submit the certification form to the Regional Office by the 30th of the month
following the end of each quarter.