2409.19_20
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FOREST SERVICE HANDBOOK
SOUTHWESTERN REGION (REGION 3)
ALBUQUERQUE, NEW MEXICO
FSH 2409.19 - RENEWABLE RESOURCES USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTION, AND ACCOUNTING
Supplement No.: 2409.19-94-3
Effective Date: November 25, 1994
Duration: This supplement is effective until superseded or removed.
Approved: CHARLES W. CARTWRIGHT, JR.
Regional Forester
Date Approved: 11/25/1994
Posting Instructions: Supplements are numbered consecutively by Handbook number and
calendar year. Post by document; remove the entire document and replace with this supplement.
Retain this transmittal as the first page(s) of this document. The last supplement to this
Handbook was Supplement No. 2409.19-94-2 to chapter 10.
New Document(s):
2409.19_20
3 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
2409.19_20
3 Pages
Digest:
21 - Provides direction on timing of requests for authorizations of accelerated K-V collections.
21.22a - Revises procedure to be used for calculating K-V cost/unit for Form
FS-2400-50, Sale Area Improvement and K-V Collection Plan.
22.21 - Provides direction for the annual submission of Form FS-2400-34, K-V Balance Sheet.
22.3 - Provides direction for tracking of K-V projects using the K-V tracking module of Rocky
Mountain Resources Information System (RMRIS).
R3 SUPPLEMENT 2409.19-94-3
EFFECTIVE DATE: 11/25/1994
DURATION: This supplement is effective until superseded or removed
2409.19_20
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FSH 2409.19 – RENEWABLE RESOURCES USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTION, AND ACCOUNTING
21 - COLLECTION OF FUNDS.
Normally, there should be no need for accelerating collection of K-V funds. Use of accelerated
collection formulas may be warranted, but they must be approved by the Regional Forester on an
individual sale basis (section 21.1). Requests for authorization of accelerated K-V collections
must be made to the Regional Forester when a sale is sold. Disapproved requests will not be
allowed for that sale.
21.2 - Documenting Sale Area Improvement and K-V Collection Plan.
21.22a - Cost Computations.
The following procedure must be used in Region 3 for calculating K-V cost/unit in column 12 of
Form FS-2400-50, Sale Area Improvement and K-V Collection Plan (SAI Plan).
Procedure Components
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Direct &
Indirect
(2)+(4)
$
Inflation
Rate
Total
Cost/Unit
(5)x(6)
$
Indirect Assessment
Planned
Treatment
Direct
Cost/Unit
$
Total
Indirect
Assessment
%
Total
Indirect
(2)x(3)
$
Notes:
Column 3. Use total indirect assessment (%) for RD, SO, RO, and WO provided in the latest
Interim Directive (ID), Assessment Rates for Indirect Expenses, CWFS--K-V, FSH 1909.13,
Program Development and Budget Handbook.
Column 6. Use inflation rate formula (1+i)n, where i = assumed inflation rate to nearest 0.01
and n = number of years.
Column 7. Total cost/unit goes to column 12 of Form FS-2400-50.
Example:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
R3 SUPPLEMENT 2409.19-94-3
EFFECTIVE DATE: 11/25/1994
DURATION: This supplement is effective until superseded or removed
2409.19_20
Page 3 of 3
FSH 2409.19 – RENEWABLE RESOURCES USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTION, AND ACCOUNTING
Planned
Treatment
Planting
Direct
Cost/Unit
$
$250.00
Indirect Assessment
Total
Total
Direct &
Indirect
Indirect
Indirect
Assessment
(2)x(3)
(2)+(4)
%
$
$
40.0
$100.00
$350.00
Inflation
Rate
1.08
Total
Cost/Unit
(5)x(6)
$
$378.00
Values included in column 12 (cost/unit) must be calculated for each planned treatment to
provide total SAI costs for each treatment. Total cost for each treatment needs to be known
when all planned treatments can not be accomplished with K-V funds.
22 - ACCOUNTING TECHNIQUES.
22.1 - Annual Review and Report of the K-V Balance.
22.21 - Format for Annual Forest Review.
Each proclaimed Forest must submit a completed Form FS-2400-34, K-V Balance Sheet, to the
Director of Timber Management with a copy to Fiscal and Accounting Services by December 1
each year. The Form must be signed by the Forest Supervisor. The Forest must also submit a
completed Forest K-V (SAI) Plan Profile (section 22.5, Exhibit 02) which summarizes status of
all current Sale Area Improvement and K-V Collection Plans (SAI Plans) on Forest.
To aid in preparation of the Forest SAI Plan Profile, each District should prepare a District SAI
Plan Profile which summarizes status of all current SAI Plans on District. Forests should retain
copies of District SAI Plan Profiles for K-V review purposes. The Forest Plan Profile shall be
used by the Regional Office to determine if planned financial and unit cost information for
remaining work on SAI Plans and funded K-V work needs (shown on line 6 of Form FS-240034, K-V Balance Sheet) are reasonable and accurate.
22.3 - Project Tracking.
Tracking of K-V projects, included in approved Sale Area Improvement and K-V Collection
Plans (SAI Plans), and associated costs shall be entered in the K-V Tracking module of RMRIS.