2716-2719
Page 1 of 12
FOREST SERVICE MANUAL
SOUTHWESTERN REGION (REGION 3)
ALBUQUERQUE, NEW MEXICO
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
Supplement No.: 2700-94-2
Effective Date: August 29, 1994
Duration: This supplement is effective until superseded or removed.
Approved: CHARLES W. CARTWRIGHT
Regional Forester
Date Approved: 08/29/1994
Posting Instructions: Supplements are numbered consecutively by title 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 supplement to this title was 2700-94-1
to FSM 2716-2719.
New Document
Superseded Document(s) by
Issuance Number and
Effective Date
2716-2719
8 Pages
8 Pages
Digest:
2716.54 - Eliminates reference to permittee signature on Gross Fixed Asset certification as
shown in 2716.54 – Exhibit 01, and 2716.54 – Exhibit 05.
Changes Forest Supervisor concessioner fiscal year end file record to show a file designation
reference of 2710 for this monthly file review.
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
Page 2 of 12
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716 - ADMINISTRATION OF PERMITS.
2716.5 - Inspections.
2716.54 - Audit of Permittee Records.
Use the following sequence ofevents to administer yearend financial provisions of special-use
permits that assess permit fees by either a flat percentage of sales or the graduated rate fee
system (GRFS).
1. The Forest Supervisor (or designated employee) should maintain a tickler file (file
designation reference 2710) listing concessioner fiscal yearends. Review this file monthly.
2. Send a reminder letter and a sufficient supply of related blank report forms to
concessioner no later than the month in which the concessioner's fiscal year ends. A suggested
reminder letter is shown in exhibit 01. The penultimate paragraph of this letter, requiring
preparation of financial reports by a licensed independent accountant, is mandatory. Sample
concessioner-completed forms are shown in exhibits 02, and 03. Exhibit 04 provides a format to
show certifications as to gross fixed assets.
3. The Forest Supervisor should review the data received to ensure it conforms with
Forest Service requirements, by completing the check list shown in Exhibit 05. The checklist
must be signed by its preparer, then reviewed and signed by the Administrative Officer or their
designee. Mail a Form FS-6500-89, Bill for Collection, with completed Form FS-2700-19, Fee
Calculation for Concession Permits, or other supporting computations to the concessioner.
Deficiencies in the data from the concessioner must be noted in writing.
4. Transmit all data by official letter (file designation reference1440), including Form
FS-6500-89, Bill for Collection and notations of action to be taken to correct deficiencies.
Transmit to the Regional Office, Fiscal and Accounting Services for review by the Regional
Auditor, who prepares a written report on results of this review. Based on the Regional Auditor's
findings, the Director of Fiscal and Accounting Services should write to the Forest Supervisor
recommending corrective action and a field audit, if needed, for that reporting year.
5. It is the responsibility of the authorized officer (Forest Supervisor) to decide whether
an audit will be performed. If the Forest Supervisor's decision is to not audit permittees'
operations, in opposition to the Director of Fiscal and Accounting Services recommendation that
an audit be performed, the reasons for that decision must be documented in a letter to the
Regional Forester.
6. The Regional Auditor should perform all audits. After review by the Director of
Lands and Minerals, the resulting audit reports must be sent to the Forest Supervisor by the
Director of Fiscal and Accounting Services.
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
Page 3 of 12
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
7. Within 30 days of receipt, the Forest Supervisor should, in writing, (1) concur or
disagree with the Regional Auditor's report, (2) develop an outline of planned action to correct
any deficiencies, and (3) describe remedial actions taken.
8. The Regional Auditor should recommend closure of the audit file after satisfactory
Forest Supervisor response.
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
Page 4 of 12
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716.54 - Exhibit 01
SAMPLE REMINDER LETTER
FOREST LETTERHEAD HERE
Reply To: 1440
Date:
Permittee's Name/Address:
In accordance with
of your special use permit dated
, financial reports for the year ended
are due in this
office no later than
. These reports shall consist of:
--Balance Sheet
--Statement of Income
--Form FS-2700-7, Reconciliation of Sales for Fee Calculation (An
electronic worksheet presentation is encouraged)
--Form FS-2700-8, Reconciliation of Gross Fixed Assets (GFA) to
Booked amounts. All assets must be listed in detail each year.
(An electronic worksheet presentation is encouraged)
--Forest Service certifications as to GFA.
Call
at
to arrange Forest Service inspection.
--An accountant's informal report on your internal controls. If
internal controls have not been observed, accountant must submit
statement to that effect. (Disregard this requirement when
financial statements are audited by a CPA).
--A complete copy of the general liability insurance policy covering
permitted operations. A certificate of insurance is not acceptable
in lieu of the policy.
--Other
All sublessees conducting business within the permit boundary must submit similar financial
reports to you for consolidation in the fee base. Those sublessees having annual sales of less
than $100,000 on the permitted area may, in lieu of financial statements and reconciliations,
report assessable sales and GFA in summary form. Sublessees with fiscal years differing from
yours may report their year ending closest to the permit holder's.
All permittee and sublessee financial statements and reconciliations must be prepared by a
licensed independent accountant in accordance with the reporting standards of the American
Institute of Certified Public Accountants. Guidelines are enclosed.
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
Please call
Sincerely,
Enclosures
cc: Director of F&AS
at
if you need assistance.
2716-2719
Page 5 of 12
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
Page 6 of 12
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716.54 - Exhibit 02
SAMPLE FORMAT
OMB No. 0596-0082
(Expires 6/30/96)
1. Name of Concessioner
SAMPLE FORMAT
2.
Year Ended ______________, 19 _______
USDA - Forest Service
RECONCILIATION OF SALES FOR
FEE CALCULATION
(Reference FSM 2710)
I.
Description of Sales Per
Permit
(a)
II.
III.
General
Adjustments +(-)
General Ledger
Ledger
Amount
(b)
Amount
(a)
1. Grocery
2. Service food
$
IV.
Sales for
Fee
Calculation
Code
(b)
$
Sublessee
$
240,725
B
0
231,096
(9,629)
A
Al's Cafe Rent
12,000
(12,000)
F1
3. Service cars
Service Station
756,484
(30,259)
A
726,225
4. Merchandise
Gift Shop
302,222
(12,089)
A
290,133
5. Service Liquor
Sam's Bar
Cookie's Bar
287,486
276,891
(22,575)
A
541,802
6. Outfit
Guiding
Sublessee
76,077
B
73,034
(3,043)
A
Scenic Tour Rent
5,016
(5,016)
A
2,432,887
(97,315)
F1
2,335,572
1,532,014
(61,281)
A
1,470,733
Lift Tickets
Ski School Tuition
7,823,547
2,551,367
(414,997)
A
9,959,917
Hunt/Fish License
5,010
(5,010 )
F2
$15,984,924
$ (356,412)
7. Service rooms
Motel
8. Rentals/
service
Ski Equip.
Rent
9. Lifts, tows,
ski schools
0
0
10. Totals
11. Commissions and other income (Enter amount, Form FS-2700-19-Line 7)
12. Remarks: F1- Rent Paid by Sublessee
F2 - Eliminate, Commission
Reported Below
15,628,512
|
$501
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
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FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
Adjustment Codes
A - Ownership proration adjustment. See Permit.
B - To account for sublessee sales in fee-base.
C - Sales Returns, refunds, etc.
D - Outright sales of rental or other equipment.
E - The value of unapproved gratuties. (Explain in Remarks, Block 12).
F - Other. (Explain in Remarks, Block 12).
FS-2700-7 (7/93)
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
Page 8 of 12
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716.54 - Exhibit 03
SAMPLE FORMAT
USDA - Forest Service
1. Name of Concessioner
Sample Format
2.
At
, 19
Booked
II. Adjustment + (-)
Cost or
Other
Basis
Amount | Code
(a)
(a)
| (b)
RECONCILIATION OF GROSS FIXED ASSETS (GFA) TO
BOOK AMOUNTS
(REFERENCE FSM 2710)
I. Descriptions of Assests (GFA)
| Depreciation
GFA List
|
Schedule
(a)
|
(b)
Year Cumulative Totals Carry Forward
1969
Poma Lift
Chair Lift
1971
Restuarant
(Listed in
Detail on
Al's Book)
1985
Motel
Motel Building
1991
D-6 Dozer
Contr. Equip.
To
OCT
1985
ski slope contr.
(Expensed)
VAR
Short Life Items
Dishes, Silverware
$12,342,048
$ 76,155
250,000
76,012
B
1,789,421
Grand (or cumulative page Totals
76,012
1,789,421
(60,283)
567,321
15,012
(a)
$12,418,203
250,000
120,566
GPA
for fee
Calculation
(15,012)
$14,517,047
Ownership proration adjustment. (See permit, last page)
Fiscal Year change adjustment.
Net GFA (Block E, Form FS-2700-19, also see Permit, last page only)
Adjustment Codes
A - Forest Service adjustment (explain-use additional sheets, if required).
E
60283
F
567,321
G1
$ 644,193
15,161,240
(606,450)
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
B - To account for sublessee GFA.
C - U.S. Government property record value of Granger-Thye facilities.
D - Value of leased assets.
E - To scale down value of assets used both on and off the permit (explain).
F - To account for eligible GFA expensed on books (explain).
G - Other (explain)
FS-2700-8 (7/93)
2716-2719
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R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
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FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716.54 - Exhibit 04
Name of Permit
CERTIFICATION AS TO GROSS FIXED ASSET
YEAR ENDED
, 19__
I have inspected the assets as listed on the attached Reconciliation of
Gross Fixed Assets, and find them to be in usable condition and
otherwise acceptable for inclusion as gross fixed assets in the related
Forest Service permit fee calculation for the year ended
Signature, Forest Service Representative
Title
Date
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
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FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
2716.54 - Exhibit 05
(Name of Concessionaire)
CONCESSIONAIRE ANNUAL FINANCIAL REPORTS CHECKLIST
YEAR ENDED
, 19___
SALES:
Form FS-2700-7 total of column, General Ledger amounts
Sales per income statement
Form FS-2700-7 total of column, Sales per Fee Calculation $
Form FS-2700-19, Total Sales
$
$
$
COMMISSIONS, ETC:
Hunting Lic., etc.
$
less costs $
Form FS-2700-19, Commissions, and Other Income, line 7
$
$
GFA:
Form FS-2700-8, General Ledger (booked) amount
Total Gross Asset Value, balance sheet
$
$
Form FS-2700-8, GFA for fee calculation
Form 2700-19, Gross Fixed Assets
$
$
GFA certification signed by Forest Service Representative
PAYMENTS AND CREDITS:
Include only those amounts applicable to this year and basic permit fee (no
interest or penalties)
Amount
Amount
Prior Year Credit
7 (3rd quarter) $
Carried Forward
$
8
Minimum Fee
9
1 (1st quarter)
10 (4th quarter)
2
11
3
12
4 (2nd quarter)
Final
5
Total
6
Amount entered on line 12, Form FS-2700-19
$
LIABILITY INSURANCE:
R3 SUPPLEMENT 2700-94-2
EFFECTIVE DATE: 8/29/94
DURATION: This supplement is effective until superseded or removed.
2716-2719
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FSM 2700 – SPECIAL USES MANAGEMENT
CHAPTER 2710 – SPECIAL USE AUTHORIZATIONS
Current policy copy in file?
Permit coverage requirements
Policy coverage
Is all permit activity covered?
Expiration date of policy
PREPARED BY:
$
$
VERIFIED BY:
Name
Administrative Officer
or designee
Date:
Date: