1909.13-2010-9
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FOREST SERVICE HANDBOOK
REGION 6 - MALHEUR NATIONAL FOREST
JOHN DAY, OREGON
FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGET HANDBOOK
CHAPTER 40 – OVERHEAD ASSESSMENT
Malheur Supplement No.:
1909.13-2010-9
Effective Date: May 10, 2010
Duration: This supplement is effective until superseded or removed.
Approved:
DOUG GOCHNOUR
Forest Supervisor
Date Approved: 5/6/2010
Posting Instructions: Supplements are numbered consecutively by Handbook number 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 Malheur
supplement to this Handbook was Malheur Supplement No. 2008-1 to FSH 1909.13.
New Document
Superseded Document(s)
by Issuance Number and
Effective Date
Malheur Supplement 2010-9 to FSH
1909.13-40
Malheur Supplement 2008-1, dated
6/13/08 to FSH 1909.13-40
Digest:
40 – Updates Indirect assessment rates for trust fund for FY2010
2 Pages
2 Pages
1909.13-2010-9
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40 – BUDGETING FOR INDIRECT EXPENSES FOR COOPERATIVE WORK, BRUSH
DISPOSAL, AND SALVAGE SALE FUNDS.
Indirect expenses assessment rates are based on a 3 year average with the actual expenditures for
the first two fiscal years (FY 2007 and FY 2008) and actual (FY 2009) fund expenditures.
The permanent and trust fund OWCP and UCI data used was for Fiscal years 2007, 2008, and
2009, from historical records. Facilities assessment (Cost Pool 9) for FY 2009 is an estimated
calculation based on the FY 2008 actual ratios.
FY 2007 data entered is the same amount as the actual FY 2008 assessment for purposes of this
calculation.
RO/WO percent is based on 2010 Final Budget Advice, Chapter 5 – Financial Management,
Collection Rates and Assessments, dated January 20, 2010.
Ranger District costs are not included and should be considered when project costs are
calculated.
Fund
Cost Components
SO Specialist
Support
RO/WO
Composite
Rate
BDBD
18.52%
48.2%
66.72%
CWKV
10.60%
35.5%
46.10%
SSSS
15.40%
74.5%
89.90%