2409.15_30
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FOREST SERVICE HANDBOOK
BOISE NATIONAL FOREST (REGION 4)
BOISE, ID
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 – CHANGES IN STATUS OF CONTRACTS
Supplement No.: r4_boise_2409.15-2006-1
Effective Date: August 16, 2006
Duration: Effective until superseded or removed
Approved: DAVID D. RITTENHOUSE
Forest Supervisor
Date Approved: August 1, 2006
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. The last supplement to
this Handbook was 2409.15-97-1 to chapter 40.
New Document(s):
2409.15_30-2006-1
13 Pages
Superseded Document(s):
2409.15-96-1 (8/16/96)
11 Pages
Digest:
38.12
This is a technical supplement issuing Forest material in new format using FSH
template. Provides Forest-wide standards and procedures for timely closure of
timber sales.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
Page 2 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 – Records Audit
District Resource Assistant/Clerk shall ensure completeness of timber sale contract records
(chapter 14.1 of WO amendment to this handbook) and associated documents for an audit of the
records for closure. For SO authority timber sales, the District's sale folder may be sent to the
SO for consolidation. TSA Timber Sale Closure Audit Checklist (Exhibit 01) shall be used to
ensure that all requirements have been checked prior to closure. Date each item as it is
completed. The District Resource Assistant/Clerk will be responsible for completing the audit
form and will notify others with responsibilities of deficiencies. The Forest Resource Assistant
and Timber Sale Accounting Coordinator will assist with problems and perform final audit
review.
Timber sales shall be audited and closed within 90 days of contract termination. Exceptions may
be approved through the Forest Contracting Officer. Claims or litigation may preclude this
requirement.
The following instructions and standards coincide with Exhibit 01:
1. Final Inspection Report. The Sale Administrator will make a final field inspection
report on the sale. In addition, the Forest Representative has the authority/responsibility to
accept final work on an inspection report or letter and must be marked "FINAL".
2. Scaled Sales
a. Truck Ticket and Frequency Accountability - Audit to be sure all unused books,
stubs, and frequency cards (if applicable) are returned, and all used tickets have been
accounted for in the Region 4 Automated Scaling System and/or Load Register.
Check with Sale Administrator if there is any question. Used haul tickets may be
destroyed when properly accounted for and documented. Ensure Log Ticket Control
Register is properly filled out and/or Tickets Issued Report(s) is checked before
destroying tickets. The proper form for destroying tickets is AD-112. Used and
partial books must be returned to the Forest Measurements Specialist for disposal.
Retain scale tickets with closed records. Closed timber sales must be retained for 6
years.
Retain all final monthly audit, summary, and volume computation reports with records.
b. Hammer and Paint Brands Cancelled - Cancel hammer and paint brands for the
timber sale by notifying the Forest Measurement Specialist of contract closure.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
Page 3 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
c. Check For All Statements of Account - On all sales, retain the first and last
synopsis and all pertinent printouts, i.e., all monthly statements of account, quarterly
adjustment and worksheets. Verify that all expanded volume was processed
through TSA ensuring that all volume was processed in the correct quarter
and/or adjustments made.
d. Quarter-end Adjustment, Escalated Sales - On both Scaled and Payment Unit sales
that are ESCALATED, process closure only after the end of the last quarter in which
there was hauling. This allows the TSA system to adjust the stumpage price before
the final billing.
e. Removed and Scaled Dates in TSA - On SCALED sales, enter REMOVED and
SCALED dates (use FS-6500-188) (shows on the synopsis). This should be done
when final scale has gone through the TSA system. You do not have to wait until
closing the sale; but be sure all volumes and volume adjustments are in. These dates
must be entered to close in TSA.
f. Changed Revised Quantity to Match Final Volume Cut - When the scaled date is
entered, TSA will automatically change the revised quantity to match the actual
volume cut. This action will set effective and ineffective purchaser road credit.
g. Remove Projections From TSA - Zero out all projections in TSA with an M for
Modification (use FS-6500-176). Remember, figures remain the same unless
changed, so enter a zero (see chapter 24.21 of this handbook). If all projections on
Statement of Account have 00.00, this has already been done.
3. Payment Unit or Tree Measurement Sale.
a. Hammer and Paint Brands Cancelled - Cancel hammer and paint brands for the
timber sale by notifying the Forest Measurements Specialist of contract closure.
b. Released, Cut, and Accepted Dates in TSA - On LUMP SUM/PAYMENT UNIT
sales, ensure that all payment units are Released, Cut, and Accepted in TSA (see
chapter 23.32 of this handbook; use FS-6500-188). Verification can be made using
most current synopsis. Include written documentation such as an inspection report
and/or FS-2400-18, Payment Unit Release, signed by the Sale Administrator to
release payment units. Utilize BNF-2400-9, Payment Unit Tracking form, in addition
to inspection report to document partial cuts on payment units and revised payment
unit quantities. Acceptance on payment units must be documented on timber sale
inspection reports. The sale cannot be closed in TSA until all three (release, cut,
and accept) dates are entered.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
4. Specified Roads.
a. All Purchaser Credits Established - For sales that include purchaser road credits,
verify that all roadwork was completed. A check may be made by comparing total of
purchaser road credit reports, plus or minus any cost adjustments with purchaser road
credit contract limit. These totals must agree. If discrepancies are found, reconcile
and make adjustments. Verify that all "ordered" design changes under provision
C/CT5.254 have been processed through purchaser credit or appropriated funds.
Based on the rarity and complexity of "ordered" design changes, consult with the
Forest Resource Assistant/Forest Engineer for further assistance.
b. Verification of Contributed, Cost Share, and Supplemental Funds - On the last
Statement of Account, Contributed, Cost Share or Supplemental Funds Total to Date
should equal Contributed Funds Limit (see Schedule of Items in timber sale contract).
c. SBO - Small Business Option Requested by Purchaser - Roads Opted Back to the
Forest Service - A timber sale that contains a purchaser road package $20,000 or
greater and purchased by a small business (fewer than 500 employees, may contain
provision C(CT)4.1 which allows the road package to be turned back to the Forest
Service. Verify the amount stated in C(CT)4.1 has been collected on the latest
Statement of Account under Other Road Fund Accounting.
5. Export Control.
a. FS-2400-43, Certification of Nonsubstitution of Timber Purchased and Disposition
of Domestically Processed and Exported Timber - Must be submitted with bid. For
SO authority sales, Forest Resource Assistant will verify.
b. FS-2400-46, Purchaser Certification of Timber Domestically Processed and
Exported - This is sent to purchaser at time of sale award to be completed annually
during the life of the sale as to the disposition of the timber (C/CT8.641). These
forms must account for the disposition of the timber (sawlogs) harvested from the
sale in the tributary area, including the volume of unprocessed timber the purchaser
has sold, exchanged, or otherwise disposed of to another person. The District/SO will
initiate final forms for their respective authority sales.
c. BNF-2400-8, Disposition of National Forest Timber - Must be on file in the event
the purchaser sells, exchanges, or transfers National Forest logs.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
6. Trespass, Claims, Appeals - Verify with Contracting Officer any trespass, claims, or
appeals have been resolved prior to closure. Ensure money was collected and moved into the
proper management code in TSA. For example, if a timber sale has had a trespass fire, the
charges would be collected in 870137 and moved to trespass management code (FS-6500-174
and FS-6500-186). Request special management codes through the District Support Services
Supervisor or Forest TSA Coordinator.
7. Distribution of Stumpage Charges.
a. Ensure the proper distribution of stumpage charges took place. Base value, above
base value not covered by purchaser road credit, and cash recovery from purchaser
road credit becoming ineffective must be paid for in cash (see section 7 on Exhibit
01).
b. Notify District Silviculturist in advance of contract termination to allow
opportunity for revision of K-V Plan. Verify the most current Salvage Sale Fund
Plan and K-V Plan are in TSA. It is the District Silviculturist's responsibility to
assess whether a FINAL
K-V plan is needed, and revise this plan within 30 days of contract termination.
8. Distribution of Associated Charges.
a. Associated Charges Collected - Multiply applicable volume hauled by rates in the
contract and in any contract modifications. See C/CT5.411#, 412#, and 414# for
Road Maintenance, A5 for Slash Disposal. Verify amounts collected in TSA. Watch
for rate changes or quantity adjustments during the life of the sale. On Payment Unit
sales, the total RM/SR deposit is by unit in C(T)5.415. Total slash deposits are in
A(T)5c. Prior to closure on sales with co-op deposits such as surveillance and scaling
deposits, verify balance of accounts with TSSA coordinator, then issue a refund
voucher.
b. Co-op Agreements - Ensure collection of money agreed to on FS-2400-16, Timber
Purchaser's Request for Work.
9. Financial Audit Worksheet. This worksheet serves as the last comparison of values
formulated from source documents, such as timber sale contract, modifications, paid bills for
collection, quarterly volume computation reports, etc., to TSA.
For example:
Specie
Volume
PP
DF
450
20
Base Value/MBF
=
14.00
10.00
Grand Total Base Value
Total
6,300.00
200.00
6,500.00
$6,500 should appear in the Base Value of the Cash Column on page 4 of the Timber Sale
Closure Audit Checklist.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
For escalated sales, it is important to use quarter volume figures to determine above base values.
10. Disposition of Balances on Last Statement of Account. Based on adjustments during
the audit, there may be a cash balance on the statement of account "Balance Forward to Next
Statement". If purchaser requests the balance be TRANSFERRED to another sale, a request may
be made on FS-6500-129, Transfer or Refund of Timber Sale Deposits or by letter. The form or
letter needs approval. Then transfer the money in TSA only. If purchaser requests the balance
be REFUNDED, prepare SF-1049, Public Voucher for Refunds. (Before transferring or
refunding, be sure there is no additional timber payment due, or other charges pending.)
11. Bonds.
a. Reduce Performance Bond - If all performance obligations have been completed
and all volume has been removed, the purchaser may request a reduction in the
performance bond. If the Contracting Officer approves, a letter must be sent with
Contracting Officer's signature indicating the purchaser may replace current
performance bond with another amount approved by the Contracting Officer. The
surety must also get a copy of this letter. This does not entirely release surety and/or
purchaser's obligations, just reduces the cost of carrying the bond. This is done only
at purchaser's request.
b. Refund Performance Bond and Release in TSA - Sales with a CASH performance
bond require refund to the purchaser or transfer to another sale. To transfer money
from one sale to another, coordinate request through Forest TSA coordinator for
processing. For District sales, provide FS-6500-129 or a letter from the purchaser
requesting the transfer. For coordination of SO authority sales, notify Forest
Resource Assistant of cash balance. AD-742, Transfer and Adjustment Voucher, will
then be processed by the Forest TSA coordinator. If refunding, a refund voucher
must be processed. For sales covered by surety, a copy of the closure letter must be
sent to the surety. Do NOT mention RELEASE of the performance bond. Simply
state the contract is closed and the performance bond is no longer needed. Both types
must be released from TSA (use FS-6500-196). Letters of Credit may be used for
performance bond, if the expiration date of the Letter is 1 year past the sale
termination date. Upon sale closure, return the Letter to the bank if no draft has been
drawn against it.
c. Notify SO to Release Blanket Payment Bond - Some purchasers guarantee
payment for timber cutting with BLANKET payment bond (allocated for the Forest
by SO). Notify the SO by phone or letter to remove the sale from the bond list and
from TSA. A copy of the closure letter to the surety serves as notice of the sale's
termination.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
12. Final Closure Action. Obtain all necessary signatures on the audit form prior to writing
the closure letter. A closure letter signed by the Contracting Officer must be sent to the
purchaser, with copies sent to surety and SO. Send by Certified Mail. The SO will generate the
closure letter for SO authority sales. The date of the letter is the official closure date from which
the legal time length begins in which a claim may be made, therefore, the closure letter should be
sent after both parties have met ALL obligations. Do NOT postpone sending letter for internal
adjustments, such as moving money from NFF to K-V.
Notify STARS coordinator when the sale is closed in TSA.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
Page 8 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01
Example of a Timber Sale Closure Audit Checklist
Sale Name
Contract No.
Purchaser
Sale Type 2400-
Escalated
Flat Rate
SBA
Instructions: Refer to FSH 2409.15 Timber Sale Administration Handbook, 38.12, Records
Audit. Check and date as items are completed.
1.
Final Inspection Report (BNF-2400-6) on file. Copy sent to SO.
2.
Scaled Sales
All Load Removal Permit books have been returned and documented.
All Sample Scale Frequency Cards have been returned and verified. (Check
with scalers on non-BCC sales.)
All brands registered to the sale have been cancelled.
*All Sample Scale loads have been verified. (Check audit and summary
reports through the automated scaling program MONTHLY.
*All scale tickets have been verified. (Check audit and summary reports
against number of hard copies of scale tickets.)
*All Volume Computation Reports have been processed through TSA
Statement of Accounts.
*All volume corrections/inputs have been processed through the TSA
Statement of Accounts.
All volumes/adjustments due to contract modification or agreement have been
processed through the TSA Statement of Account.
* ITEMS MARKED WITH PREPRINTED CHECKS ARE MONTHLY AUDIT ITEMS AND
MUST BE AUDITED BY USING THE AUTOMATED SCALING SYSTEM AUDIT REPORTS.
FINAL volume quantities have been entered on TSA (FS-6500-171)
Card 0202, Fields 35-41.
Revised volume on the synopsis agrees with the volume on the last Statement
of Account.
FINAL removal date and scale date have been entered on TSA (FS-6500-188,
Card 9001, Fields 19-30). Warning – No additional volume can be entered
on TSA.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
Page 9 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01--continued
Projection block on last Statement of Account is set to Zero (FS-6500-176,
Card 2001.
Value to be hauled
Estimated to be felled
10-day cut value
3.
Down timber in the woods
Cash billing outstanding
Payment Unit Sale
All brands registered to the sale have been cancelled.
All units have been reported released, cut, and accepted (FS-6500-188,
Card 0302.
All volume adjustments have been processed (FS-6500-187 or FS-6500-188).
Encumbrance block on the last Statement of Account is cleared of any listed
units.
Cash balance is $0.00 (except refund/transfer to be processed).
4.
Specified Roads – Purchaser elected to construct the specified roads.
Purchaser Credit Limit includes original limit plus/minus all cost adjustments.
(The PRC “Contract Limits” under the Purchaser Credit Established must
equal PRC “Total to Date”.) If not, PRC has not been accurately credited or
cost adjustments have not been processed (see ENGINEERING
REPRESENTATIVE).
Ordered Design Change (payment met through purchaser or appropriated
funds.
FINAL road acceptance reports are on file for all roads. (Check in contract
folder).
FINAL purchaser road credit reports show 100 percent complete, 5 percent
withholding released.
Synopsis shows correct limit, “All specified roads accepted ‘as of’ date.”
Supplemental/contributed funds totals to date equals funds limits (FS-6500-179).
STATUS OF ROAD CREDITS WORKSHEET
The Above Base Balance must be equal to or greater than the transferred out Purchaser Road
Credit. If not, additional cash recovery is needed.
Transferred OUT Credits
are covered by remaining Cash Charged Above Base balance(s).
are NOT covered, (PURCHASER MUST BE BILLED.)
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
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Page 10 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01--continued
SBO – Small Business Option requested by Purchaser (See Recovery of Road Costs
Block on TSSA).
Engineer’s estimate
was covered by cash above base value
was NOT covered,
$
5.
recovery necessary
Export Control
FS-2400-43 on file.
FS-2400-46 on file for volume on contract.
BNF-2400-8 on file (if applicable).
6.
Trespass, Claims, Appeals
There are no outstanding cases on the sale. All disputes have been resolved.
7.
Distribution of Stumpage Charges
For K-V and SSF - Check the latest plans against the Synopsis Collection Limits to make sure
they agree (CHECK WITH DISTRICT SILVICULTURIST).
Distribution of Cash Stumpage Charges block (Page 1 of last Statement of
Account). Covers:
Base value.
Above base volume not covered by PRC.
Cash recovery from ineffective PRC used/Transferred Out PRC.
Small business option engineer’s estimate not covered by cash above base.
Minimum distribution requirement total in principal accounts (NFF).
8.
Distribution of Associated Charges
All associated charges have been verified as correct.
All suspense accounts have been cleared to other accounts, refunded.
All interest, damages charged, are verified as correct.
All late payments to the sale have been charged appropriate interest.
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
2409.15_30
Page 11 of 13
FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01--continued
9.
Financial Audit Worksheet
Audit for purchaser credits and bills for collection:
NOTE: (+)(-) are for column calculations only
Cash
Base Value
Above Base Value
Associated Charges
brush disposal, surface
replacement, erosion control, etc.
Total Bills for Collection paid
Total Cash Transferred In
(Cash Corrections (+CC)
Total Cash Transferred Out
(Cash Corrections (-CC)
Machine Language Changes
(Enter opposite sign of action)
Purchaser Credits/Cost Share Credits
Total earned credits
Total Transferred OUT credits
Total Transferred IN, charged
(+) $
(+) $
(+) $
XXX
(-) $
XXX
(-) $
(-) $
XXX
XXX
(+) $
XXX
( )$
( )$
XXX
XXX
XXX
BALANCES (using signs, calculate each column)
Cash column – should be same balance
As last Statement of Account
CASH COLUMN
Credit column – should be same balance
As last Statement of Account
PURCHASER CREDIT COLUMN
(page 1)
Purchaser Credits Cost Share Credits
( )$
( )$
(+) $
(-) $
(+) $
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01--continued
10.
Disposition of Balances on Last Statement of Account
Cash Balance
or
Refund
Transfer
Contract
$
$
to the purchaser
to
Job Code
or
11.
Bonds
All bonds have been released in TSA. Synopsis section is clear.
Cash in lieu of bond
Job Code
Refund to purchaser (complete SF-1049 and submit to SO F&A
through Contracting Officer.
or
Transfer to
Timber Sale
Contract
Job Code
BOISE SUPPLEMENT 2409.15-2006-1
EFFECTIVE DATE: August 16, 2006
DURATION: Effective until superseded or removed
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FSH 2409.15 – TIMBER SALE ADMINISTRATION HANDBOOK
CHAPTER 30 - CHANGES IN STATUS OF CONTRACTS
38.12 - Exhibit 01--continued
12.
Bonds
Audited by:
Date
Approved by:
Sale Administration
Date
District Silviculturist
Date
Approved by:
Forest Service Representative
Date
Approved by:
Forest Silviculturist
Date
Approved by:
Contracting Officer
Closure letter to purchaser
cc of closure letter to bonding company
Final closure date - TSA
(FS-6500-188, Card 9001, Fields 31-36
Date
Date
(if applicable)