6509.11m_20
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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
Amendment No.: 6509.11m-2008-1
Effective Date: May 12, 2008
Duration: This amendment is effective until superseded or removed.
Approved: JESSE KING
Chief Financial Officer
Date Approved: 02/21/2008
Posting Instructions: Amendments are numbered consecutively by handbook number and
calendar year. Post by document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 6509.11m-2007-3 to chapter 30.
New Document
6509.11m_20
30 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
Digest:
20 - Establishes new code and caption for “Accruing Liabilities for Daily Operations Expenses”
in the new handbook, FSH 6509.11m, Accrual Handbook. The direction previously published in
interim directive FSH 6509.11k-2006-8 is incorporated into the new handbook, with updated
procedure for accruing grants, agreements, and contracts.
21 - Establishes new code and caption for “Payroll Liability Accruals” and sets forth direction
for accruing estimates of unpaid payroll costs.
22 - Establishes new code and caption for “Incident Accruals, Non-Payroll” and sets forth
direction for accruing estimates of unpaid incident-related costs.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
Digest--Continued:
23 - Establishes new code and caption for “Telephone and Utility Quarterly Accruals” and sets
forth direction for accruing estimates of unpaid telephone and utility costs.
24 - Establishes new code and caption for “Accruals for Grants, Agreements, and Contracts,
Non-Incident” and sets forth direction for accruing estimates of unpaid costs for non-incident
related grants, agreements, and contracts.
25 - Establishes new code and caption for “Accruals for Travel” and sets forth direction for
accruing estimates of unpaid travel costs.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
Table of Contents
21 - PAYROLL LIABILITY ACCRUALS ......................................................................... 4
21.1 - Review Calendar to Determine Status of Pay Periods ..................................................... 4
21.2 - Edit Existing BRIO Query................................................................................................ 6
22 - INCIDENT ACCRUALS, NON-PAYROLL ............................................................... 6
23 - TELEPHONE AND UTILITY QUARTERLY ACCRUALS ........................................ 6
24 - ACCRUALS FOR GRANTS, AGREEMENTS, AND CONTRACTS, NONINCIDENT............................................................................................................. 8
24.1 - General Information ......................................................................................................... 8
24.2 - Characteristics of the Mathematical Accrual Process ...................................................... 9
24.3 - The Mathematical Model for Construction Accruals ..................................................... 10
24.4 - The Mathematical Model for Grant Accruals ................................................................ 13
24.5 - Accruing Liabilities Arising from Obligations with USDA Federal Entities ................ 15
24.6 - The Statistical Model for Accruing Liabilities Arising from Obligations with NonUSDA Federal Entities ................................................................................................. 15
24.7 - The Mathematical Model for Accruing Liabilities Arising from “Operations”
Obligations .................................................................................................................... 16
24.8 - Documentation for Accruals........................................................................................... 19
24.9 - Standard General Ledger Postings and Accrual Data Elements .................................... 19
25 - ACCRUALS FOR TRAVEL ................................................................................... 21
25.1 - Sources of Accrual Information ..................................................................................... 21
25.2 - Details about the Sources of Accrual Information ......................................................... 29
25.3 - Travel Accrual Database ................................................................................................ 30
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
Accrual methodologies for daily operations expenses such as payroll, travel, grants, agreements
and contracts, are described in the sections that follow.
21 - PAYROLL LIABILITY ACCRUALS
Payroll accruals are calculated at the end of each month, using as a base the amounts from the
most recent disbursed pay period which has its financial data already incorporated into the
Financial Data Warehouse. The base pay period is multiplied by the percentage of days in the
last pay period of the month. The payroll accruals are based on an 80-hour pay period, or 10,
8-hour days. The U.S. Department of Agriculture (USDA), Comptroller Operations Division
(COD) processes payroll and makes the disbursements during the weekend following the close
of the pay period. The COD loads the payroll’s actual financial information into the Financial
Data Warehouse one day after the payroll is processed, usually by the second Monday after the
close of the pay period, making that data available for query. Sections 21.1 and 21.2 discuss the
instructions that are used by the Albuquerque Service Center-Budget and Fiscal (ASC-B&F)
staffs to calculate the accruals.
21.1 - Review Calendar to Determine Status of Pay Periods
Review the calendar to determine the status of all the pay periods in the month for which an
accrual is being calculated. Determine which pay periods have already been paid using the
direction.
1. Using the example for May 2006 displayed in exhibit 01, pay period 09 ends on May
13; COD processes the payroll during the weekend May 20-21, and loads the resulting
data into the Financial Data Warehouse during the week of May 22.
2. Considering pay period 10, May 14 through 27, notice that the payroll will not be paid
until June 5. Therefore, an estimate for pay period 10, equal to 100 percent of pay period
09 (the most recent paid pay period), plus an estimated amount for the three workdays
remaining in May, is calculated and recorded in Foundation Financial Information
System (FFIS) for May 2006.
3. Actual payroll data from pay period 8 may be used as a base for pay period 10’s
accrual estimate if the actual data from pay period 9 is not available in the Financial Data
Warehouse. Allow Budget Execution a 1-week review period before the payroll accrual
estimates are recorded in FFIS.
4. Exhibit 02 displays the payroll accrual transaction code, transaction type, and
Standard General Ledger postings.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
5. Evaluating pay period 11, May 28 through June 10, there are 3 work days occurring at the end
of May and 7 work days in June. Of these 10 total days in pay period 11, 30 percent are in May
and 70 percent are in June. Therefore, use 30 percent of pay period 09 (the most recent paid pay
period) to calculate the payroll accrual for the days of pay period 11 that fall in May.
21.1 – Exhibit 01
Review Calendar to Determine Status of Pay Periods
S
M T
1 2
7 8 9
14 15 16
21 22 23
28 29 30
S
M
T
4
11
18
25
5
12
19
26
6
13
20
27
May 2006
W TH
3
4
10 11
17 18
24 25
31
F S PP
5 6
12 13 09
19 20
26 27 10
11
June 2006
W TH F
1
2
7 8
9
14 15 16
21 22 23
28 29 30
S
3
10
17
24
31
PP
11
12
13
21.1 – Exhibit 02
POSTINGS FOR GENERAL FUND PAYROLL ACCRUALS
TRANSACTION CODE YA, TRANSACTION TYPE AC
Debit
Credit
6100 – Operations Expenses
2190 – Accrued Liabilities
4610 – Allotment Realized
4901 – Delivered Orders Obligated Unpaid
3107 – Unexpended Appropriation Used
5700 – Expended Appropriation
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
21.2 - Edit Existing BRIO Query
Edit the existing BRIO query to retrieve the payroll accrual amounts from the Financial Data
Warehouse. Based on the determinations above, May accruals for pay period 10 will be 100
percent of pay period 09, and May accruals for pay period 11 will be 30 percent of pay period
09. These two amounts are combined to reflect the payroll accrual estimate for period ending
May. Therefore, the BRIO query must be updated and sent to the Financial Data Warehouse
after the warehouse has been loaded with pay period 09 actual costs sometime after May 22.
22 - INCIDENT ACCRUALS, NON-PAYROLL
For active incidents such as a forest fire that is still out of control, refer to the “USDA Forest
Service Guide for Recording Incident Accruals and Payments,” and the “Incident Accrual and
Payment Matrix.” These documents can be accessed at the following web address:
http://fsweb.r3.fs.fed.us/asc/bfm/programs/financial-operations/incident-business/
In addition to the accruals for active incidents described above, a statistical accrual methodology
has been designed to capture contracted aircraft availability (“stand-by”) costs; see section 24.7.
23 - TELEPHONE AND UTILITY QUARTERLY ACCRUALS
The ASC-B&F staff shall accrue and record in FFIS telephone and utility services with a
standard voucher (SV) document, by identifying all commercial telephone and utility payments
made in the previous month using the data in the Financial Data Warehouse (FDW). The
information retrieved from the FDW for the telephone and utility payments includes transaction
codes VT, UV and DD with associated accounting elements, such as vendor category, budget
fiscal year, fund, program, and budget object code.
Telephone and utility accruals are processed at the end of each fiscal quarter in FFIS for
telephone and utility costs processed by NFC COD feeder systems TELE, UTVN, and NTSO.
Each quarter’s accrual entries are an accurate estimate of one month’s accrued telephone and
utility costs for the seasonal weather; therefore, the accrual remains in FFIS until the end of the
quarter when it is reversed and replaced with a newly-calculated accrual.
The accrual query process is as follows:
1. Identify all TELE, UTVN, and NTSO payments from the previous month. For
example: in March, edit the computer query to retrieve all VT, UV, and DD documents
for February, which was accounting period 05, fiscal year 07.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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2. Transmit the query to the Financial Data Warehouse (FDW) after editing the query. A
“.DATA” or “DATA.001” file will be returned by the FDW. A report can be found in
the .DATA or the .DATA.001 file.
3. Summarize the payment data by budget fiscal year, fund code, program code,
transaction code, and vendor category. Roll the 4-position budget object code to its
2-position summary.
4. Enter the output into an Excel spreadsheet for formatting and ease of data entry. The
ASC-B&F Budget Execution staff shall perform a fund and program review on the
completed output prior to any data entry. Budget Execution shall ensure that funds are
available at the fund code level.
5. Use the information in the Excel spreadsheet to manually enter accrual information for
VT, UV, and DD payments, using a SV document with a transaction type of DE.
Transaction type UN is not used because these are straight-pay services, not previously
obligated.
6. Create one SV accrual document for each transaction code (UV, VT, or DD). Apply
the following when entering the data into the SV document.
a. Enter descriptions into the Description field as follows:
(1) For UV accrual lines with a BOC of 23, enter “Elec/Gas/Water/Trash/Other.”
(2) For UV accrual lines with a BOC of 26, enter “LPG & Related Fuel.”
(3) For VT accrual lines, enter “Wireless and Commercial Telephone.”
(4) For DD accrual lines, enter “FTS Domestic GSA.”
b. Enter the BOC on each SV line with a major object code of 26 is 2619 - LPG and
Related Fuel. All other SV lines are entered with a BOC of 2310 - Utilities.
c. The Cost Allocation process is used to distribute the telephone and utilities indirect
costs. The Forest Service established a servicewide job code to distribute the accruals
among the various funds and programs. For records with the Fund CACA and
Program POOL, the job code IDPACCFY (FY = current fiscal year) is entered on the
SV document. This job code is assigned to the national level cost pool which
distributes all indirect costs for the agency.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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d. Enter Budget Organization 1701 in the Budget Org/Sub field on the SV line.
e. Enter the actual vendor code on the SV line for all transactions with a vendor
category of ‘G-Government.’ For all ‘NotG’ records, enter ‘FS ACCRUAL.’
24 - ACCRUALS FOR GRANTS, AGREEMENTS, AND CONTRACTS, NONINCIDENT
24.1 - General Information
1. Specific period accruals for accomplished but unpaid work, including delivered goods,
services, and assets acquired, must be determined for all obligations, liabilities, and
payroll.
2. The Forest Service accrual period shall be quarterly, for accounting periods ending
December 31, March 31, June 30, and September 30. The accruals must be entered into
FFIS in a complete manner to ensure timely financial statement preparation and
reporting.
3. The ASC-B&F staff shall establish and manage the application of an automated
mathematical process using certain statistical methods to calculate accrual estimates for
all obligation instruments except those specifically excluded in this direction. The
number of data points in the various regression models is expanding toward the goal of
52 or more as time progresses and more months of data are added. ASC-B&F shall
conduct analyses of the variables and regression models to ensure the appropriate
model/relationship is established, cycles are addressed, seasonality is indexed, and other
factors are considered.
4. The ASC-B&F staff shall back test the models and relationships to ensure that they
are appropriate, valid, justifiable, and reliable.
5. The ASC-B&F staff shall enter the mathematically-determined accruals into FFIS,
summarized at the fund and program level, recorded with transaction code SV
documents, in organization code 1701, which is created for servicewide accounting
transactions. The accrual must be reversed within the first 10 days of the subsequent
accounting period. For example, an accrual entered into the system in December would
be reversed within the first 10 working days of January.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
24.2 - Characteristics of the Mathematical Accrual Process
The three mathematical accrual models were developed by an iterative process aimed at
grouping transactions and obligation documents with common characteristics and life-cycle
profiles into homogeneous categories. Mathematical analysis of financial data for obligated
undelivered orders and payments from fiscal year 2004 through the present, defined three accrual
categories. Each of the three categories has its own unique regression for purposes of calculating
the agency’s best estimate of accrued liabilities for the reporting period. The three categories are
Construction, Grants, and Operations.
1. Each category is defined to be mutually exclusive from all other mathematical accrual
categories and from all other non-mathematical accruals, outlined in other sections of this
directive. Payroll, benefits and certain other types of transactions are excluded from all
mathematical categories to limit consideration to third party grants, agreements, and
contracts. Category definitions of inclusions and exclusions are based on various
combinations of Transaction Codes, Vendor/Vendor Types, Fund Codes and Budget
Object Codes.
2. Standard, targeted BRIO queries extract financial data for the various mathematical
models from the Financial Data Warehouse. To assure consistency and accuracy, accrual
process personnel shall conduct one or more automated and manual reconciliations to
ensure that extracted data reconciles to total account activity.
3. The accrual for each category is calculated using a unique regression based on all
category-specific unliquidated obligations (ULOs) and payments. This approach,
therefore, calculates accruals that include straight payments as well as obligated
activities. Because many of the agency’s activities are seasonal in nature, adjust accruals
for the time of year for which the accrual is being calculated.
4. Because accrual calculations are based on data points beginning in Fiscal Year 2004,
enough monthly data points have not accumulated yet, to make these accruals highly
reliable. In the months to come, additional monthly data points will accumulate until the
target minimum of 52 is reached for each category. At the publication date of this
directive, 50 monthly data points exist. Based on future regression performance, the
mathematical process may accumulate as many as 72 monthly data points before
converting to a rolling period as the base for calculations.
5. These accrual models continue to evolve in more sophisticated directions in an effort
to achieve greater accuracy and reliability. The development of one or more additional
regression variables, category-specific accrual targets, and a more sophisticated statistical
tool (Stata 9 software), are among efforts to achieve higher levels of quality. These
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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incremental changes are scheduled for incorporation before the end of fiscal year 2008.
The increasing maturity of the category databases will also increase the accuracy of
mathematical accrual estimates. Continuing evaluation of quarterly performance will
lead to future refinement opportunities.
6. Obligations for contracts in the Integrated Acquisition System (IAS) and those not in
IAS are included in the mathematical models. The accrual calculated by these models for
the IAS obligations does not duplicate any liability already recorded. The mathematical
models retrieve each obligation’s unliquidated order (ULO) balance, from which any
receipt confirmation (transaction code RC and clones) documents have already been
subtracted. The RC (and its clones such as the IC) document attests to the value of goods
and services received in good order by the Forest Service but the trading partner’s invoice
has not been received or paid. The mathematical accrual, however, is an estimate of the
value of goods and services that the trading partner has delivered but the Forest Service
hasn’t issued an RC document and the trading partner has not invoiced.
7. ASC-B&F staff shall prepare specific technical operating instructions to comply with
the requirements of this directive.
24.3 - The Mathematical Model for Construction Accruals
Liquidate construction obligations in a consistent, dependable, defined manner because trading
partners are contractually bound to a 30-day billing cycle (Federal Acquisition Regulations
sec. 52.232-5).
1. The ASC-B&F staff uses the Construction Mathematical Accrual Model to generate
the quarterly accrual for construction obligations. Construction obligations are defined as
costs other than employee salaries in the construction fund codes which are displayed in
exhibit 01.
2. Exclude transactions with Federal government entities from the construction model by
omitting obligations with the vendor type codes listed in exhibit 02.
3. Exclude payroll and travel transactions by omitting obligations with the budget object
codes listed in exhibit 03.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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24.3 - Exhibit 01
CONSTRUCTION MODEL FUND CODES
FFIS Fund
Code
1. CMCM
2. CMEX
3. CMIX
4. CNCN
5. CNEX
6. ETCR
7. HTCN
8. PAEX
9. PAIX
Fund Code Name
Capital Improvements and Maintenance
Construction - External Reimbursable
Construction - Internal Reimbursable
Construction
Construction - External Reimbursable
Job Corps’ Construction Rehab
Federal Highway Construction
Construction - External Reimbursable
Construction - Internal Reimbursable
24.3 – Exhibit 02
VENDOR TYPES EXCLUDED FROM THE CONSTRUCTION MODEL
Vendor Type Code
Vendor Type Description
Accrual Cross-Reference
D
Grantees, Federal**
Sec. 24.4
G
Federal Government, Non-USDA
Sec. 24.6
H
Treasury Borrowing, Foreign
None
I
Imprest Fund Cashier
None
M
Employees, Non-Government
None
O
Federal Government, Non-USDA, Non-IPAC Sec. 24.6
V
USDA-Parent Level Structure
Sec. 24.5
W
USDA-Agency Specific Structure
Sec. 24.5
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EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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24.3 - Exhibit 03
BUDGET OBJECT CODES EXCLUDED FROM
THE CONSTRUCTION MODEL
Main
Topic
Budget
Object
Code
Personnel
1000 - 1289,
1296 - 1999
Budget Object Description
Accrual
CrossReference
Sec. 21
Personnel Compensation and Benefits
Personnel
6100 - 6799
Thrift Savings Plan, Employee Deductions, and
Agency Contributions
Sec.21
Personnel
8100 - 8299
National Finance Center Information Object Classes
for Payroll Taxes, Employee Allotments, and
Deductions
N/A
Personnel
9100 - 9199
Payroll Accruals
Sec. 21
Travel
1291 - 1295
Transfer of Station Costs, Temporary Quarters, Real
Estate Transactions, Relocation Allowances, and
Services
Sec. 25
Travel
2100 - 2226
Transportation of Persons and Things
Sec. 25
Travel
2521 - 2522
Storage of Household Goods, Temporary; NonTemporary
Sec. 25
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DURATION: This amendment is effective until superseded or removed.
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24.4 - The Mathematical Model for Grant Accruals
Liquidate grant obligations in the least predictable manner compared to other obligations.
Sometimes a grant’s period of performance spans multiple fiscal years which increases the
complexity of its “life cycle”.
1. The ASC-B&F staff uses the Grant Mathematical Accrual Model to generate the
quarterly accrual for grants, based on obligations issued with the Budget Object Codes
listed in exhibit 01. The mathematical model excludes all other budget object codes.
2. Exclude the grant model transactions with Federal government entities, except for
activity with the Health and Human Services (HHS) Program Support Center. Health and
Human Services administers Forest Service grants to third parties on the Agency’s
behalf. The following vendor type codes were excluded.
3. Exclude revenue sharing payments using fund codes MNMN, NGNG, PSPS, and
PSSP, listed in exhibit 03, from the model because these disbursements are distributing a
share of revenues. The payments do not have matching obligations. Section 43 describes
the separate methodology for Accruing Payments to States and Counties.
24.4 - Exhibit 01
GRANT MODEL BUDGET OBJECT CODES
Budget Object Code
2551
2554
4000 - 4199
Budget Object Description
Agreements - Cooperating State Agencies
Agreements - Research
Grants, Indemnities, and Interest
24.4 - Exhibit 02
VENDOR TYPE CODES EXCLUDED FROM
THE GRANTS MODEL
Vendor Type Code
D
G
H
I
M
O
V
W
Vendor Type Description
Grantees, Federal**
Federal Government, Non-USDA
Treasury Borrowing, Foreign
Imprest Fund Cashier
Employees Non-Government
Federal Government, Non-USDA, Non-IPAC
USDA, Parent Level Structure
USDA, Agency Level Structure
Accrual Cross-Reference
Sec. 24.4
Sec. 24.6
None
None
None
Sec. 24.6
Sec. 24.5
Sec. 24.5
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24.4 - Exhibit 03
FUND CODES EXCLUDED FROM THE GRANTS MODEL
Fund Code
Fund Code Name
Accrual Cross-Reference
MNMN
National Forest Fund Payments to Minnesota Sec. 43.3
NGNG
National Grasslands Payments to Counties
Sec. 43.1
PSPS
National Forest Fund Payments to States
Sec. 43.2
PSSP
Payments to States Supplemental
Sec. 43
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DURATION: This amendment is effective until superseded or removed.
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24.5 - Accruing Liabilities Arising from Obligations with USDA Federal Entities
Manually accrue USDA agency liabilities when notified by the performing agency to facilitate
elimination of off-setting accruals.
24.6 - The Statistical Model for Accruing Liabilities Arising from Obligations with
Non-USDA Federal Entities
Group non-USDA Federal entities for accrual, excluding HHS Program Support Center grant
management agreements.
The ASC-B&F staff shall use the Federal Government Statistical Accrual Model to generate the
quarterly accrual for these entities, defined as obligations recorded with Vendor Type codes D,
G, and O, and displayed in exhibit 01.
24.6 – Exhibit 01
VENDOR TYPE CODES INCLUDED IN THE NON-USDA FEDERAL GOVERNMENT
STATISTICAL ACCRUAL MODEL
Vendor Type Code Vendor Type Description
D
Grantees, Federal
G
Federal Government, Non-USDA
O
Federal Government, Non-USDA, Non-IPAC
The Non-USDA Federal Government Statistical Accrual Model excludes no fund codes or
budget object codes.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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24.7 - The Mathematical Model for Accruing Liabilities Arising from “Operations”
Obligations
The Operations Mathematical Accrual Model generates the quarterly accrual for a category of
unliquidated orders called “operations.” Obligations in the Operations Model include all other
business types including agreements and non-construction contracts, but excluding payroll and
personnel costs, travel, and active incident expenses.
Initially, the Operations Model includes contracted aircraft availability (“stand-by”) costs, large
dollar obligations with higher than expected accrual requirements, which are not directly related
to any single active incident response. In coordination with Incident Business Branch personnel,
these obligations are identified and excluded from the Operations Model. Accruals for these
obligations are calculated by aircraft, with each aircraft identified by its tail number, for actual
elapsed but unbilled days. These items are identified by contract and the accruals are recorded
by separate SV entry.
1. For the purposes of this model, the ASC-B&F staff excludes expenditures in the
following budget objects, fund codes, and vendor types, displayed in exhibits 01, 02, and
03.
2. Exclude fire incident expenses, identified by fund code WFSU from the Operations
Model (see section 22).
3. All accruals described in section 24 are the responsibility of the ASC-B&F PaymentsServicewide and Accounts Maintenance (SWAM) staff.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
24.7 - Exhibit 01
BUDGET OBJECT CODES EXCLUDED FROM THE OPERATIONS MODEL
Main
Topic
Budget Object
Code
Budget Object Description
Accrual
CrossReference
Personnel
1000 - 1289,
1296 - 1999
Personnel Compensation and Benefits
Sec. 21
Personnel
6100 - 6799
Thrift Savings Plan, Employee Deductions and Agency
Contributions
Sec.21
Personnel
8100 - 8299
National Finance Center Information Object Classes for Payroll
Taxes, Employee Allotments, and Deductions
N/A
Personnel
9100 - 9199
Payroll Accruals
Sec. 21
Travel
1291 - 1295
Transfer of Station Costs, Temporary Quarters, Real Estate
Transactions, Relocation Allowances and Services
Sec. 25
Travel
2100 - 2226
Transportation of Persons and Things
Sec. 25
Travel
Grants
Grants
Grants
2521 - 2522
2551
2554
4000 - 4199
Storage of Household Goods, Temporary; Non-Temporary
Agreements - Cooperating State Agencies
Agreements - Research
Grants, Indemnities, and Interest
Sec. 25
Sec 24.4
Sec. 24.4
Sec. 24.4
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
24.7 - Exhibit 02
FUND CODES EXCLUDED FROM THE OPERATIONS MODEL
FFIS Fund Code
Fund Code Name
CMCM
Capital Improvements and Maintenance
CMEX
Construction - External Reimbursable
CMIX
Construction - Internal Reimbursable
CNCN
Construction
CNEX
Construction - External Reimbursable
ETCR
Job Corps’ Construction Rehab
HTCN
Federal Highway Construction
PAEX
Construction - External Reimbursable
PAIX
Construction - Internal Reimbursable
WFSU
Wildfire Suppression
Accrual Cross- Reference
Sec. 24.3
Sec. 22
24.7 - Exhibit 03
VENDOR TYPE CODES EXCLUDED FROM THE OPERATIONS MODEL
Vendor Type
Code
D
G
H
I
M
O
V
W
Vendor Type Description
Accrual Cross-Reference
Grantees, Federal
Sec. 24.4
Federal Government, Non-USDA
Sec. 24.6
Treasury Borrowing, Foreign
N/A
Imprest Fund Cashier
N/A
Employees Non-Government
N/A
Federal Government, Non-USDA, Non-IPAC
Sec. 24.6
USDA, Parent Level Structure
Sec. 24.5
USDA, Agency Level Structure
Sec. 24.5
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
24.8 - Documentation for Accruals
1. Documentation at the Unit Level. Units shall maintain the following documentation
for audit purposes, in accordance with records retention guidelines (FSH 6209.11,
Records Management Handbook, sec. 41-Part 09).
a. Each grant, agreement, contract, or purchase order in its control folder.
b. A log of financial transactions showing obligation activity with a history of
payments. FS-6500-204, Log of Financial Transactions may be accessed at the
following website: http://fsweb.wo.fs.fed.us/im/forms/fs_forms/FS-6500-204.xls. A
different form may be used if it displays the same information.
2. Documentation at the ASC-B&F. The ASC-B&F staff shall maintain documentation
to support all accruals, including accrual spreadsheets, calculation programs, and coding
sheets entered in FFIS. The ASC-B&F staff shall maintain payment history records using
electronic or manual files, and other records showing all system results of each accrual
processed.
24.9 - Standard General Ledger Postings and Accrual Data Elements
1. Use transaction code transaction types SV/DE and RC/01 to record accrued liabilities.
The Standard General Ledger postings for general funds, as an example, are displayed in
exhibit 01.
2. Use the Standard General Ledger postings for special, trust, or reimbursable funds are
listed in exhibit 02.
3. Use the additional Standard General Ledger postings shown in the table below when
the RC references an obligation. The entry to reverse the effect of a previously recorded
obligation occurs automatically within FFIS when the RC references the obligation.
24.9 - Exhibit 01
POSTINGS FOR GENERAL FUND ACCRUALS
Debit
6100 – Operations Expenses
Credit
2190 – Accrued Liabilities
4610 – Allotment Realized
4901 – Delivered Orders Obligated Unpaid
3107 – Unexpended Appropriation Used 5700 – Expended Appropriation
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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24.9 - Exhibit 02
POSTINGS FOR SPECIAL, TRUST OR REIMBURSABLE FUND ACCRUALS
Debit
6100 – Operations Expenses
Credit
2190 – Accrued Liabilities
4610 – Allotment Realized
4901 – Delivered Orders Obligated Unpaid
24.9 – Exhibit 03
POSTINGS FOR RC REFERENCING AN OBLIGATION
Debit
Credit
Proprietary – No entry
Proprietary – No entry
4801 – Undelivered Orders Unpaid
4610 – Allotment Realized
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
25 - ACCRUALS FOR TRAVEL
Divide travel obligations and their related accruals into two categories, transfer of station (TOS)
and temporary duty (TDY). Determine accrual amounts using actual and estimated data to adjust
the knowledge-based estimate of vouchers-in-progress. Record accruals using job code
information for TOS from the ASC-B&F TOS database and for TDY from the form AD-202
Travel Authorizations.
25.1 - Sources of Accrual Information
1. TOS - Accrual information comes from several sources:
a. Trading Partners (see samples of letters, sec. 25.4, ex. 01 and 02);
b. Requests-in-process for payments of travel savings incentive awards (see sample,
sec. 25.4, ex. 03);
c. The daily NFC TOS suspense file listing unpaid travel vouchers submitted to NFC
for payment; and
d. The ASC-B&F Travel Branch TOS Voucher Tracking System which tracks
vouchers received from employees that are in process in the Travel Branch, before
being mailed to NFC for payment.
2. TDY - The information and the accrual amounts comes from two USDA sources:
a. The NFC travel feeder system and
b. The USDA Forest Service Personal Computer (FS/PC) Travel Voucher System.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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25.1 – Exhibit 01
Sample Trading Partner Letter for Relocation Companies
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
TRADING PARTNER NAME
ADDRESS
ADDRESS
CITY, STATE ZIP CODE
GSA CONTRACT NUMBER
As a contractor with the USDA Forest Service, this letter requests that you provide information regarding work
under the referenced contract/purchase order. The information includes a breakdown of the work you have
completed for which you have yet to invoice. The data you provide plays an integral role in ensuring the Forest
Service maintains accurate and complete financial statements.
Please provide the following statement, completed with the requested information, no later than the 15th of [Enter
Month Here]. The preferred method of delivery is email. This can also be provided via hard copy to: USDA Forest
Service, ASC Travel Branch, San Francisco Building, 101B Sun Avenue, Albuquerque, New Mexico, 87109,
Attention Pam Scalco, or fax to: (505) 563-7991 or e-mail to: pscalco@fs.fed.us.
“Under contract number ________________________ (insert contract number), at the
close of the quarter ending _________________________ (insert last day of quarter
December, March, June or September), the firm _________________________ (insert
company name) anticipates incurring the following total cumulative value of work on the
project: $_________________. Of this amount, $________________ has been invoiced
and not paid and $______________ has not been invoiced.”
Note: the cumulative value of work on the project includes the total of all payments
previously paid, payments that are pending, and work not yet invoiced.
We appreciate your cooperation with this request, and value your continued business relationship. If you have any
questions, or need additional information, please contact the undersigned at (505) 563-7164.
Sincerely,
PAMELA C. SCALCO
ASC TRAVEL BRANCH CHIEF
SEE SECOND PAGE FOR ADDITIONAL REQUIRED INFORMATION
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
25.1 - Exhibit 01—Continued
ADDITIONAL INFORMATION REQUIRED FOR EACH CASE INCLUDED IN THE AGGREGATE
TOTAL FROM PAGE ONE.
(PLEASE PROVIDE THIS INFORMATION IN THE
ATTACHED EXCEL SPREADSHEET)
COLUMN A - LAST NAME
Enter the Last Name of the Person Relocating.
COLUMN B - AUTHORIZATION
Enter the Authorization Number for this Relocation. The Authorization Number should be 13
Characters.
COLUMN C - ACCOUNTING INFORMATION
Enter the Associated Accounting Information for this Relocation.
Example: IDP401/111322.
COLUMN D - ESTIMATED CLOSING OR OFFER DATE
Enter the Associated Estimated Closing or Offer Date for this Relocation.
COLUMN E - APPRAISED SALES VALUE
Enter the Associated Appraised Value with out the dollar sign for this Relocation.
COLUMN F - AMENDED SALE VALUE
Enter the Associated Amended Sale Value with out the dollar sign for this Relocation.
COLUMN G - OFFER MADE AMOUNT
Enter the Associated Offer Amount Made with out the dollar sign for this Relocation.
COLUMN H - INVOICE DATE (IF BILLED)
Enter the Date of the Invoice for this Relocation. ONLY IF BILLED.
COLUMN I - INVOICE NUMBER (IF BILLED)
Enter the Associated Invoice Number for this Relocation.
COLUMN J - INVOICE OR PROJECTED FEE AMOUNT
Enter the Associated Invoice Amount or Projected Fee for this with out the dollar sign for this
Relocation.
COLUMN K - COMPANY NAME
Enter the name of the Relocation Company performing these Relocation services.
ATTACHED EXCEL SPREADSHEET
SAVE THE COMPLETED FILE IN THE FOLLOWING FORMAT:
DATA TYPE, COMPANY NAME, REFERENCING QUARTER YYYYMMDD
FILE NAME EXAMPLE:
RELOCATION PAYMENTS ABC COMPANY 20060930.XLS
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
25.1 – Exhibit 02
Sample Trading Partner Letter for Transportation Obligations
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
TRADING PARTNER NAME
ADDRESS
ADDRESS
CITY, STATE ZIP CODE
GSA CONTRACT NUMBER
As a contractor with the USDA Forest Service, this letter requests that you provide information regarding work
under the referenced contract/purchase order. The information includes a breakdown of the work you have
completed for which you have yet to invoice. The data you provide plays an integral role in ensuring the Forest
Service maintains accurate and complete financial statements.
Please provide the following statement, completed with the requested information, no later than the 15 th of [Enter
Month Here]. The preferred method of delivery is email. This can also be provided via hard copy to: USDA Forest
Service, ASC Travel Branch, San Francisco Building, 101B Sun Avenue, Albuquerque, New Mexico, 87109,
Attention Pam Scalco, or fax to: (505) 563-7991 or e-mail to: pscalco@fs.fed.us.
“Under contract number ________________________ (insert contract
number), at the close of the quarter ending _________________________
(insert last day of quarter December, March, June or September), the firm
_________________________ (insert company name) anticipates
incurring the following total cumulative value of work on the project:
$_________________. Of this amount, $________________ has been
invoiced and not paid and $______________ has not been invoiced.”
Note: the cumulative value of work on the project includes the total of all
payments previously paid, payments that are pending, and work not yet
invoiced.
We appreciate your cooperation with this request, and value your continued business relationship. If you have any
questions, or need additional information, please contact the undersigned at (505) 563-7164.
Sincerely,
PAMELA C. SCALCO
ASC TRAVEL BRANCH CHIEF
SEE SECOND PAGE FOR ADDITIONAL REQUIRED INFORMATION
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
6509.11m_20
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25.1 - Exhibit 02--Continued
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
QUARTERLY AND ANNUAL ACCRUALS PROCESS
ADDITIONAL INFORMATION REQUIRED FOR EACH CASE INCLUDED IN THE AGGREGATE
TOTAL FROM PAGE ONE.
(PLEASE PROVIDE THIS INFORMATION IN THE
ATTACHED EXCEL SPREADSHEET)
COLUMN A - LAST NAME
Enter the Last Name of the Goods who have shipped.
COLUMN B - AUTHORIZATION
Enter the Authorization Number for this House Hold Goods Shipment. The Authorization Number
should be 13 Characters.
COLUMN C - TRAVEL OBLIGATION NO
Enter the Travel Obligation No for this House Hold Goods line item. Example: IDP401/111322.
COLUMN D - SHIPPING DATE
Enter the Shipping date of the House Hold Goods for this line item.
COLUMN E - INVOICE DATE (IF BILLED)
Enter the Date of the Invoice for only those House Hold Goods that have shipped.
COLUMN F - INVOICE NUMBER (IF BILLED)
Enter the Associated Invoice Number for the Invoice for only those House Hold Goods that have
shipped.
COLUMN G - INVOICE AMOUNT
Enter the Associated Invoice Amount only for Goods that have shipped. Enter the amount with out
the dollar sign for this line item.
COLUMN H - COMPANY NAME
Enter the name of the Transportation Company performing the Transportation of the House Hold
Goods. Example: RMW.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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25.1 - Exhibit 02—Continued
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
QUARTERLY AND ANNUAL ACCRUALS PROCESS
ATTACHED EXCEL SPREADSHEET
SAVE THE COMPLETED FILE IN THE FOLLOWING FORMAT:
DATA TYPE, COMPANY NAME, REFERENCING QUARTER YYYYMMDD
FILE NAME EXAMPLE:
TRANSPORTATION DOCUMENTS ABC COMPANY 20060930.XLS
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
6509.11m_20
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
25.1 – Exhibit 03
Sample Internal Workpaper Listing for Travel Incentives Payable
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
QUARTERLY AND ANNUAL ACCRUALS PROCESS
TO: TRAVEL BRANCH STAFF
As a quarterly and year end requirement our branch is required to provide financial information related to accruals to
ensure that the books of the USDA Forest Service are as complete as possible. One segment of the accruals process
is the estimated expenditures for Incentive Awards for the quarter.
Therefore, I am asking that anyone that has information related to upcoming Incentive Award payments submitted to
Human Capital Management please provide the information contained on the attached INCENTIVE AWARDS
Excel spreadsheet for the quarter ending [Insert the Quarter Period]. Please complete the attached spreadsheet no
later than the 15th of [Enter Month Here]. When the spreadsheet has been completed please email the spreadsheet to
Meg Esplin at mesplin@fs.fed.us or csvensrud@fs.fed.us.
We appreciate your cooperation with this request, and value your time and effort in this matter. If you have any
questions, or need additional information, please contact your appropriate TOS Operation Manager.
Sincerely,
PAMELA C. SCALCO
ASC TRAVEL BRANCH CHIEF
SEE SECOND PAGE FOR REQUIRED INFORMATION
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
6509.11m_20
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CHAPTER 20 - ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
25.1 - Exhibit 03—Continued
ALBUQUERQUE SERVICE CENTER
USDA FOREST SERVICE
TRAVEL BRANCH
QUARTERLY AND ANNUAL ACCRUALS PROCESS
PLEASE PROVIDE THIS INFORMATION IN THE
ATTACHED EXCEL SPREADSHEET
COLUMN A - REPORTING PERIOD
Enter the Reporting Date for this Incentive Award.
COLUMN B – FISCAL YEAR
Enter the Fiscal Year of this Incentive Award. Generally the Fiscal Year for this period is "2006".
COLUMN C - AUTHORIZATION
Enter the Authorization Number for this Incentive Award. The Authorization should be 13
Characters.
COLUMN D - LAST NAME
Enter the Last Name of the Person Receiving the Incentive Award.
COLUMN E - REGION
Enter the Region for Incentive Award. Enter the Region Code.
Example "05".
COLUMN F - UNIT
Enter the Unit for Incentive Award. Enter the Unit Code. Example: "01".
COLUMN G - JOB CODE
Enter the Associated Job Code for the Incentive Award.
Example: IDP401 or IDP40106.
COLUMN H - ACCRUAL
Enter the Incentive Award Amount. Enter the amount without the dollar symbol.
COLUMN I – PREPARED BY
Enter the Name of the Person Entering this data for each line.ATTACHED EXCEL
SPREADSHEET
SAVE THE COMPLETED FILE IN THE FOLLOWING FORMAT:
DATA TYPE, YOUR NAME, REFERENCING QUARTER YYYYMMDD
FILE NAME EXAMPLE:
INCENTIVE AWARDS TOS_PAM_SCALCO 20060930.XLS
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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25.2 - Details about the Sources of Accrual Information
1. TOS.
a. The ASC-B&F Travel Branch obtains accrual information via letter requests to the
TOS trading partners (sec. 25.1, ex. 01 and 02, Sample Trading Partner Letter).
b. The ASC-B&F Travel Branch summarizes and accrues all trading partner invoices
received but not processed.
c. Incentive Awards documented by invoices and/or Home Marketing Incentive that
have been received but not processed are included in the accrual.
d. The daily NFC TOS suspense file transactions are summarized and accruals
recorded with one fund and one program code in region 17, unit 01, for efficiency.
Additionally, the ASC-B&F Travel Branch monitors the FFIS suspense file “SUSF”
daily between the 15th and the 30th of the last month of the quarter to determine what
TDY travel vouchers (transaction code XV documents) NFC processed. Any
unprocessed vouchers and/or invoices become part of the accrual.
e. Travel vouchers received by the ASC-B&F Travel Branch but not processed and
mailed to the NFC before month-end, become part of the quarterly accrual.
2. TDY.
a. The daily NFC TDY suspense file lists all TDY reimbursement vouchers that are
in suspense, unable to be paid for varying reasons. The TDY suspense file lists the
Authorization Number and dollar amount of the record in suspense, but not the job
code or region/unit required to record the accrual at the fund, program, and
region/unit level. Therefore, the accrual for the TDY suspense transactions is
recorded in a summary fashion, using one fund, program, budget object class, and the
national level region 17 unit 01.
b. The electronic file of TDY vouchers processed in the FS/PC travel system on the
last processing day for accruals is summarized and accrued using one fund, program,
budget object class, and the national level region 17, unit 01. This file contains TDY
vouchers submitted by travelers using the electronic Forest Service Personal
Computer (FS/PC) travel system. FS/PC data records are gathered nightly and
transmitted to the National Information Technology Center (NITC) in Kansas City for
editing. This batch of “in transit” TDY vouchers are summarized and accrued.
WO AMENDMENT 6509.11m-2008-1
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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25.3 - Travel Accrual Database
The Travel Accrual Database contains the TOS accrual information from trading partner
spreadsheets, incentive awards spreadsheets, and TOS vouchers in process at the ASC-B&F.
The Travel Accrual Database prepares the TDY accrual beginning with the user running the
macro entitled “TDY M010” which imports the source data. The database totals the amounts
from each data source; determines from each data source the calculation criteria; creates the
entries to one fund, program and budget object class; then prints the SV accrual. The ASC-B&F
staff shall obtain the necessary approvals for the SV accrual in advance of final processing and
posting (see the review and approval plan in the zero code). Exhibit 01 displays the TOS
Accrual Methodology.
25.3 - Exhibit 01
TOS Accrual Methodology
1. The Travel Accruals Database
The Travel Accruals Database aggregates accrual information from several sources, including the accrual spreadsheets from trading
partners, spreadsheets of known unpaid incentive awards for travel cost savings, and extracts from the Travel Branch’s pending
business database. The final product of the process is the lines of accounting data that populate the standard vouchers to record
the accruals.
2. Setting up the Travel Accruals Database before Operation
Step 1). Make a copy of the Original Travel Accruals Database.
Step 2). Change the name of the copy of the Travel Accruals Database to
Travel Accruals and the Quarter of Year End Name using YYYYMMDD.
Example: Travel Accruals 20060930
Step 3). Create a directory on the local machine that will be used for the Accruals Process. The name of the directory should be
C:\MYFILES.
Step 4). Make a copy of all Trading Partner spreadsheet. DO NOT USE THE ORIGINALS.
Step 5). Save a copy of the Trading Partner spreadsheets in the folder C:\MYFILES.
Database Operations:
The following are a series of queries that are run with single macros to import and extract data that are required to create the SV
Transactions.
Step 1). Run the M000 Make Tables from the SQL Server Macro.
(This macro will create static tables that will be frozen so that the accruals data can always be traced to original
document information.)
Step 2). Run the M010 HT TQ OWM VOUCHER MISC Queries Macro.
Step 3). Run the M020 Incentive Awards Macro.
Step 4). Run the M030 Relocation Payments Macro.
Step 5). Run the M040 Transportation Documents Macro.
Step 6). Run the Z000 Find Records Missing Region Unit and Job Code Query.
Step 7). Run the Z010 Quarterly Accrual Job Code Fund Program Match Query.
Step 8). Run the Z020 Create Final Quarterly Accrual Table with Fund and Program Query.
Step 9). Run the Z090 Accruals Summary Group By Information Source Query.
Step 10). Run the SV Output and Entry Form Report.