2409.19,20
Page 1 of 7
FOREST SERVICE HANDBOOK
CARIBOU-TARGHEE NATIONAL FOREST
IDAHO FALLS, ID
FSH 2409.19 – RENEWABLE RESURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Supplement No.: 2409.19-2001-1
Effective Date: January 30, 2001
Duration: Effective until superseded or removed
Approved: JERRY B. REESE
Forest Supervisor
Date Approved: 01/16/2001
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.
New Document(s):
2409.19,20
7 Pages
Superseded Document(s):
2409.19,20 (Supplement 2409.19-99-1.)
7 Pages
(Last supplement was 2409.19-991.)
Digest: Insert digest information here
21.21
21.22
Combines the Caribou and Targhee National Forests’ supplements to
reflect the consolidation of the two forests. No direction changes were
made; only the forest name is updated.
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 2 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21.21 - Form FS-2400-50.
The need for tracking planned K-V projects and accounting for collected K-V funds is essential. To facilitate
these on the Caribou-Targhee, KVA-DATA data base was developed. Initial input for KVA-DATA data base
come directly from the Sale Area Improvement and K-V Collection Plan. For this reason, the Form TNF 240050 (Exhibit A) has been slightly modified to include fields for all essential data of the data base.
The lengthy lists of planned projects have precipitated the need for a continuation page (Exhibit B). The intent
is that totals from the continuation page(s) will be brought forward to page 1, so that the total planned costs will
be displayed on the signature page.
Instructions for completing the forms are printed on the reverse side of the form TNF 2400-50.
21.22 - Narrative statements.
Uniform and complete cost development will assist in understanding planned treatments at time of planning and
at the future date when the work is to be accomplished. In planning K-V projects on the Caribou-Targhee use
the format shown by TNF 2400-50b, Exhibit C. This format includes all of the requirements for cost
development as described in the parent handbook. Instructions for completing the cost development are on the
reverse side of form.
An automated spreadsheet version of this cost development is also available upon request from the Forest
Silviculturist.
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 3 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
USDA - Forest Service
SALE AREA IMPROVEMENT
AND K-V COLLECTION PLAN
(Reference FSH 2409.19)
(5) Compartments
(6) Type of Plan
Original
Revision
(9) Stars Number
(10) Estimated Volume
(CCF)
(13) Indirect Assessment Rates: GA
% PM
%
RO
Prty
(14)
List of Eligible Projects
Activity Title Name
(15)
Work Units of
Activit Work
y
(16)
(17)
(1) Forest
R4-2400-50 (07/98)
(2) District or Unit
(3) Sale Name
(4) Contract Date
(7) Purchaser
(8) Contract Number
(11) Acres to be Cut Over
(12) Stumpage
%
%
WO
Cost Cost of Eligible Projects
Per
No. Of
Total
Unit
Units
Cost
(18)
(19)
(20)
K-V Funded Projects
No. of
Total
Base
Units
Cost
Costs
(21)
(22)
(23)
(24) Total Cost
(25) Total Cost of K-V funded Projects
(26) Calculation of Base Rates
Species
Sale
CCF x
Reg.
Vol. Costs (Col. 23) 0.25
Reg. Costs Plus 25 Cents
=$
=$
$
Est.
Vol. CCF
vv
Minimum Rates
Per CCF P Total
e
r
Base Rates
Per CCF
Total
C
C
F
(27) Remarks:
(28) Prepared By
Signature
Title
Date
(28 Recommended By
Signature
Title
Date
(30) Approved by
Signature
Title
Date
Previous editions obsolete
(See instructions on following page)
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 4 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
INSTRUCTIONS
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Forest.
District or Unit.
Sale Name.
Contract Date - Enter contract designation date after the sale is sold.
Compartments - Record the compartments that include the sale.
Type of Plan - Place an "X" in the appropriate box.
Purchaser - Enter the name of the purchaser after the timber sale is sold.
Contract Number - Enter the contract number after the sale is sold.
Stars Number - Record the STARS number to facilitate tracking with the RMRIS system. When TIM is fully implemented this field will
be used for the same purpose.
Estimated Volume (CCF) - Show the estimated volume of timber to be cut. Use standard converting factors for convertible products.
(National Forest Log Scaling Handbook, FSH 2409.ll, table XV,appendix). Leave blank on nonconvertible product sales.
Acres to be Cut Over - Show acres within the sale area to be cut over.
Stumpage Available for K-V Financing - Enter the estimated cash deposits minus the following items: (1) minimum required deposits to
the National Forest Fund; (2) deposits to the Salvage Sale Fund (line 10 of FS-2400-51; (3) purchaser credit for road construction.
Revisions to the SAI Plan may be made after bidding to reflect an increase in available financing (FSM 2477.22).
Indirect Assessment Rates - Record assessment percentage for PM, GA, RO, and WO. Indirect costs will be a straight percentage of the
project cost plus inflation as described in the narrative for the Sale Area Improvement Plan (R4 2400-50) times the actual percentage for
General Administration (GA), Program Management (PM), and RO, WO assessments.
EXAMPLE:
Total Direct Cost Percent + Inflation (Narrative)
=
PM
10% (10% x 1.00)
GA
8% ( 8% x 1.00)
RO
8% ( 8% x 1.00)
WO
3% ( 3% x 1.00)
Total Per Unit Cost (18)
$1.00
.10
.08
.08
.03
$1.29
14. Priority Ranking - Number projects in order of priority. (1 = highest priority).
15. List of Eligible Projects/Activity Title - Use terms consistent with activities described in the Forest Service Manual under the various
functional headings. All projects must be included in the NEPA documentation for the Sale, and must not be the responsibility of
purchasers, contractors, or permittees. All work activities need to be identified with maps and sufficient detail to ensure accomplishment of
the activity as planned in the NEPA document.
16. Work Activity - Enter the work activity number that will be used in accounting for expenses when the planned treatment is carried out. For
example, the expenses for precommercial thinning are credited to work activity ET 25.
17. Units of Work - Enter applicable units of work, such as acres or miles.
18. Cost Per Unit - Use estimated costs, adjusted by appropriate inflation factor (FSH 2409.19, Chapter 21.22b), from local experience
appropriate for the treatments proposed. These costs include indirect assessments.
19. & 20.
Cost of Eligible K-V Projects - Show total units of work needed and the costs (20) regardless of how the work may be financed.
These should be derived from the environmental assessment report for the sale.
21. & 22.
K-V Funded Projects - Show the units and cost of work (22) that are capable of being accomplished with K-V funds. Units of
work may be the same as or less than those shown in item 19.
23. Regeneration Costs for Calculation of Base Rates - Costs applicable to calculation of base rate should be entered in this column (FSM
2421.6).
24. Total Costs - Should include all costs applicable to doing the on-the-ground job including indirect costs.
25. Total Cost of K-V Funded Projects - Total eligible work to be funded with K-V funds.
26. Calculation of Base Rate - This space should be used to calculate base rates in accordance with FSM 2421.6. All calculations should be
shown. For salvage volumes, see FSM 2435.2.
27. Remarks
28. Prepared by.
29. Recommended by.
30. Approved by - The approving officer will be the officer authorized to sign the Timber Sale Contract.
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 5 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Exhibit B
SALE AREA IMPROVEMENT
(1) Forest
AND
K-V COLLECTION PLAN
(3) Sale Name
(Continuation Page)
(5) Compartments
(6) Type of Plan
(7) Purchaser
{ } Original
{ } Revision
(2) District or Unit
(4) Contract Date
(8) Contract Number
(9) Stars Number
Prty List of Eligible Projects Work Units Cost Cost of Eligible Projects K-V Funded Projects
(14)
Activity Title Name
Activity of
Per No. of Units Total Cost
No. of Total Base Costs
(15)
(16) Work Unit
(19)
(20)
Units (21) Cost
(23)
(17) (18)
(22)
Total Direct Costs and copy to
Page 1.
TNF 2400-50A Revised (2/92)
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 6 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
EXHIBIT C
MANUAL NARRATIVE AND COST DEVELOPMENT
FOR SAI PLANS ON THE CARIBOU-TARGHEE NATIONAL FOREST
TREATMENT:
DESCRIBE:
(1)
(2)
UNITS:
STANDARDS:
(3)
(4)
DEVELOPMENT:
(5)
SALARIES
POSITION/GRADE
(6)
PROJ
DAYS
(7)
TRAIN
DAYS
(8)
(9)
RATE
COST
SUB TOTAL
(10)
Travel/Per Diem
EQUIPMENT TYPE
(11)
DAY/MI/HR
RATE
SUB TOTAL
COST
(12)
MATERIALS/
TOOLS-LIST
QUANTITY
RATE
SUB TOTAL
COST
(13)
DIST OH (14)
% INDIRECT (14a)
%
(15)
GRAND TOTAL
(16)
UNIT COST
(17)
COSTS BASED YEAR
YEAR WORK DONE
(18)
(19)
FY EXPERIENCE
FY.
PROJECT 4% ANNUAL INFLATION FOR (20)
YEARS.
COST PER UNIT (TO BE SHOWN IN FIELD 20 OF FORM 2400-50).
(21)
CARIBOU-TARGHEE SUPPLEMENT 2409.19-2001-1
EFFECTIVE DATE: 01/30/2001
DURATION: Effective until superseded or removed
2409.19,20
Page 7 of 7
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
EXHIBIT C (CONT)
====INSTRUCTIONS====
(1)
Treatment as it will appear in field 15 of FORM 2400-50.
(2)
Outline major steps required to accomplish the treatment.
(3)
Quantity and unit of measure, ie. 5 miles.
(4)
Time it takes by how many of a type of worker and/or equipment and/or nature of output needed to
accomplish treatment.
(5)
Cost item name.
(6)
Quantities, see specific headings for each cost item.
(7)
Number of days for training. Suggested 1/10 work days.
(8)
Rate or cost per unit of each cost item.
(9)
Calculate item 6 + 7 X item 8.
(10)
Total salaries cost. Sum column 9 for salaries.
(11)
Total travel/perdiem cost. Sum of column 7 X travel/perdiem rate.
(12)
Total equipment, trucks, etc. costs. Sum column 9 for equipment.
(13)
Total materials and tools cost. Sum column 9 for equipment.
(14)
Most recent District indirect cost assessment AVERAGE FOR ALL FUNDS. Not to exceed 11% unless
approved by Forest Budget Officer.
(14a)
Indirect assessment from GA, PM, RO, and WO, Form 2400-50.
(15)
District indirect cost. Item 14/100 X sum of items 10.
(16)
Total direct costs plus District indirect cost plus indirect assessment. Sum items 10 thru 13 + item 15 +
indirect costs.
(17)
Divide item 16 by item 3.
(18)
Year from which costs were taken. Usually will be last fiscal year completed.
(19)
Year treatment is to be accomplished.
(20)
Years from base year to accomplishment year. Item 18 - item 19.
(21)
Project unit cost to year work will be accomplished at 4% APR.
Use the following formula:
B
A(1.04^) Where A = item 17 and B = 20.