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1909.13,40
Page 1 of 3
FOREST SERVICE HANDBOOK
GIFFORD PINCHOT NATIONAL FOREST (REGION 6)
VANCOUVER, WA
FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING
HANDBOOK
CHAPTER 40 – GENERAL ADMINISTRATION
Supplement No.: R6/Gifford Pinchot-1909.13-99-1
Effective Date: December 15, 1999
Duration: Effective until superseded or removed
Approved: CLAIRE LAVENDEL
Date Approved: 12/15/1999
Forest Supervisor
Posting Instructions: Supplements are numbered consecutively by Handbook number
and calendar year. Post by document name. Remove entire document and replace with this
supplement. Retain this transmittal as the first page of this document.
New Document(s):
1909.13,40
3 Pages
Superseded Document(s):
1909.13,40 (1909.13-98-1)
3 Pages
(Last supplement was 1909.13-98-1)
Digest: Insert digest information here
1909.13,40
This update reflects current WO/RO/FH/RD assessment rates.
R6_GIFFORD PINCHOT_SUPPLEMENT_1909.13-99-1
EFFECTIVE DATE: 12/15/1999
DURATION: Effective until superseded or removed
1909.13,40
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FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING HANDBOOK
CHAPTER 40 – GENERAL ADMINISTRATION
42 - ASSESSING APPROPRIATIONS FOR ADMINISTRATIVE WORK NOT COVERED
BY GENERAL ADMINISTRATION.
1. Washington, Regional, and Forest Headquarters Office Assessment Rates
for Indirect Expenses. The following Forest Headquarters indirect expense assessment rates are
based on a three year average of indirect actual or projected expenditures divided by total forest
direct costs. The exception is the CWFS rates which is based on projected program costs. The
rates become effective immediately. However, the effective date is not mandatory for timber
sale appraisals and agreements which are in the final stages of preparation on that date. These
rates are used in timber sale appraisals and agreements. For agreements under the Granger-Thye
or Cooperative Funds Act authority use 15%. To calculate indirect expense when completing
the plans below, multiply the project costs by the indirect expense percentage rate. The resulting
indirect expense amount is added to the project cost to obtain total cost.
Assessment Rates for WO, RO, and FH Indirect Expenses
FUNDING
WO
RO
RO
PROGRAMS
(Pct)
FH
GA, PROGRAMS
ASSESSMENTS
(Pct)
TOTAL
(Pct)
(Pct)
(Pct)
Cooperative
(CWKV)
Work-KV
3.40
4.00
2.48
34.12
44
Cooperative
(CWFS)
Work-Other
--
4.00
.50
25.5
30
Agreements
(CWFS)
--
4.00
.50
10.5
15
5.90
4.00
3.25
28.85
42
5.30
4.00
4.70
53
67
Brush Disposal
(BDBD)
Timber Salvage
(SSSS)
An indirect expense percentage is included in Forest-wide road maintenance rates, so do not add
additional indirect expense to the cost appraisals. Use the 30% indirect expense percentage.
R6_GIFFORD PINCHOT_SUPPLEMENT_1909.13-99-1
EFFECTIVE DATE: 12/15/1999
DURATION: Effective until superseded or removed
1909.13,40
Page 3 of 3
FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING HANDBOOK
CHAPTER 40 – GENERAL ADMINISTRATION
In addition to the assessment rates listed below, Ranger Districts shall use a rate per CCF in BD
appraisals and $.87 per CCF in KV appraisals to finance these appropriations' share of the Forest
building maintenance program. BD building maintenance is an annual rate determination based
on each fire zone's BD use of buildings and future construction of new buildings. Ranger
Districts may choose to develop their own KV rate according to their specific needs. The
building maintenance collection shall be shown on the KV Collection Plan as "Non-Required
KV."
The current rate of inflation as calculated from the GDP implicit price deflator is .0147. This rate
was obtained by computing the change in the deflator from the value a year ago. (Ref 2477.22 SAI plans).
2. Bills for Collection. Indirect expense is assessed on CWFS-Other accounts as the funds
are initially collected. The indirect expense portion is deposited into job code FS2B20 for
miscellaneous agreements. For road maintenance the total collection is deposited into FSR120.
For rental agreements the total collection is deposited into FSR220. The indirect expense
collections shall cover Forest assessments, Forest Headquarter's program management costs,
Forest General Administration, and Regional Office indirect expenses.
3. BDBD Forest Contingency. In addition to the rates listed above for BDBD, a collection
rate not to exceed $1.00/CCF will be collected on all timber sale appraisals as needed to support
unforeseen BDBD Forest program costs. The above mentioned collection will be deposited into
management code 802522 and used to support costs such as 615 computer, shared services and
multi-financed positions.
4. Ranger District Assessment rates for Indirect Expenses. Indirect expense rates are based
on a three year average (FY 96-98 for Cowlitz Valley and Mount St. Helens NVM and FY 9799 for Mt. Adams) of Ranger District indirect actual or projected expenditures divided by total
actual or projected direct project costs. The exception is the BDBD rate. The BDBD rate is
based on projected program costs or a two year average.
BDBD
CWKV
CWFS
SSSS
MSH Pct.
35
15
0
21
CV Pct.
13
5
0
4
MTA Pct.
17
12
0
22