ID_1909.13-2002-1
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FOREST SERVICE HANDBOOK
WINEMA NATIONAL FOREST KLAMATH FALLS, OREGON
FREMONT NATIONAL FOREST, LAKEVIEW, OREGON
FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING
CHAPTER 40 – BUDGET EXECUTION
Interim Directive No.: 1909.13-2002-1
Effective Date: January 01, 2002
Duration: This interim directive expires on October 01, 2003
Approved: CHARLES R. GRAHAM
Forest Supervisor
Date Approved: January 18, 2002
Posting Instructions: Interim directives are numbered consecutively by Handbook number
and calendar year. Post by document name at the end of the chapter. Retain this transmittal as
the first page of this document. .
New Document
ID_1909.13-2002-1
3 Pages
Superseded Document(s):
(Interim Directive Number
and Effective Date)
Winema ID-1909.13-98-3, 10/01/98
Fremont ID-1909.13-98-3, 10/01/98
5 Pages
3 Pages
Digest:
This Interim Directive establishes New Trust Fund Assessment rates for the Winema and
Fremont National Forests.
WINEMA/FREMONT INTERIM DIRECTIVE
EFFECTIVE DATE: 01/01/2002
DURATION: This Interim Directive expires on 10/01/2003
ID_1909.13-2002-1
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FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING
CHAPTER 40 – BUDGET EXECUTION
42 - FINANCING GUIDELINES
1. Budgeting for Indirect Expenses for Cooperative Work, Brush Disposal, and Salvage
Sale.
a. Assessment Rates for Indirect project support costs. The way the Forest is directed to
account for indirect project support expenses associated with permanent and trust funds
has changed drastically since entering the Foundation Financial Information System
(FFIS) accounting system. To determine the appropriate rates for the Forest to collect on
these funds SO – Budget and Finance conducted an analysis using the actual expenses
from FY 2001 and FY 2000. These expenses were adjusted for changes in the rules,
including: no KV expenses for Public Affairs or Space and Lease costs that took effect in
FY 2001, and movement of contracting costs from Program Management to Indirect that
will take effect in FY 2002. In the future, the intent is to adjust all the rates based on
actual costs averaged over a three-year period. Rate calculations were done for BDBD,
CWKV and SSSS. We are still waiting for National Direction on how to account for
Indirect Expenses for CWFS agreements.
In addition to the changes for Indirect, the Forest is now directed to charge all direct
support (District and SO) charges into Forest Pools. Direct support charges are now
figured into the Compounded Total and should no longer be added on at the district level
as they have been in past years.
The following assessment rates will take effect beginning January 1, 2002.
Note: The compounded rate for the Forest is shown in the last column. This
compounded rate is the rate to be used as the Forest Direct and Indirect Rate on KV,
CWFS, SSF and BD plans, or any other calculations requiring an assessment rate.
WINEMA NATIONAL FOREST RATES
Forest
Indirect 1/
BDBD
CWFS
CWKV
SSSS
2.00
-16.00
12.00
. FREMONT NATIONAL FOREST RATES
Forest
Indirect 1/
BDBD
CWFS
CWKV
SSSS
3.00
-15.00
11.00
*Includes District Direct and Indirect
Forest
Direct 2/
24.00
-19.00
20.00
Forest
Direct 2/
30.00
-20.00
34.00
Forest *
Assessment
26.00
18.00**
35.00
32.00
Forest *
Assessment
33.00
18.00**
35.00
45.00
WO / RO
Assessment
3/
10.14
-8.01
13.14
WO / RO
Assessment
10.14
-8.01
13.14
Compounded
Total
38.77 %
18.00 %
45.81 %
49.34 %
3/
Compounded
Total
46.48 %
18.00 %
45.81 %
64.05 %
WINEMA/FREMONT INTERIM DIRECTIVE
EFFECTIVE DATE: 01/01/2002
DURATION: This Interim Directive expires on 10/01/2003
ID_1909.13-2002-1
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FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING
CHAPTER 40 – BUDGET EXECUTION
Districts should calculate and use only actual ground level project charges. All other
direct and indirect support costs are included in the Assessment Rates.
** Pending revised national direction, use 18% as the assessment rate for CWFS
Agreements and all Other Reimbursable Agreements requiring an overhead
assessment.
Forest Direct costs include District and SO Program Management and the direct
portion of all cost pools.
1/
Forest Indirect costs include all costs (including District costs) associated with the
Forest general and business administration.
2/
WO/RO assessment includes support costs and general and business administration
incurred at the Regional Office and Washington Office.
3/
FACILITY CONSTRUCTION AND SPECIAL ASSESSMENT NEEDS
There are currently no facility construction projects planned that require an assessment of
trust funds on the timber sale plans.