D R A F T 10/22/2015
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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 1909.13 – PROGRAM DEVELOPMENT AND BUDGETING HANDBOOK
CHAPTER 30 – BUDGET EXECUTION
Amendment No.: The Directive Manager completes this field.
Effective Date: The Directive Manager completes this field.
Duration: This amendment is effective until superseded or removed.
Approved: NAME OF APPROVING OFFICIAL
Title of Approving Official
Date Approved: mm/dd/yyyy
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 xx09.xx-xx-x to xxxxx.
New Document
1909.13_30
Pages
Superseded Document(s) by
Issuance Number and
Effective Date
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21 Pages
21 Pages
Digest:
30 – Updated the terminology and revised chapter in its entirety.
WO AMENDMENT
EFFECTIVE DATE:
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DURATION: This amendment is effective until superseded or removed.
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FSH 1909.13 – SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 30 – BUDGET EXECUTION
Table of Contents
30 – BUDGET EXECUTION ........................................................................................... 4
30.1 – Authority .......................................................................................................................... 4
30.2 – Purpose............................................................................................................................. 4
30.3 – Objective .......................................................................................................................... 4
30.4 – Policy ............................................................................................................................... 4
30.5 – Responsibility (Sec. 04; FSM 1904 and 1930.4) ............................................................. 5
30.51 – Chief Financial Officer .............................................................................................. 5
30.52 – Deputy Chief, Business Operations ............................................................................... 5
30.52a – Washington Office, Director of Strategic, Planning, Budget and Accountability ... 5
30.53 - Regional Foresters, Station Directors, Northeastern Area State and Private Forestry
Director, International Institute of Tropical Forestry (IITF) Director, Forest Products
Laboratory Director, and Washington Office Staff Directors..................................... 6
30.53a – Deputy Area Budget Coordinator ............................................................................ 6
30.54 – Regional Budget Officer ............................................................................................ 6
30.55 – Station, Area, and Institute Budget Officer................................................................ 6
30.6 – Definitions ....................................................................................................................... 6
30.7 – Financial Management Principles .................................................................................. 12
31 – FUNDING SOURCES ........................................................................................... 13
31.1 – Appropriations ............................................................................................................... 13
31.2 – Continuing Resolutions.................................................................................................. 17
31.3 – Supplemental Appropriations ........................................................................................ 17
31.4 – Reimbursements............................................................................................................. 17
31.5 – Recoveries ...................................................................................................................... 18
31.6 – Allocation Accounts ...................................................................................................... 18
31.7 – Appropriation Transfers ................................................................................................. 18
31.8 – Refunds .......................................................................................................................... 18
31.9 – Prior Year Unobligated Balances .................................................................................. 18
32 – ALLOCATION PROCESS .................................................................................... 18
32.1 – Process Schedule [Reserved] ......................................................................................... 18
32.2 – Program Direction.......................................................................................................... 18
32.3 – Annual Program Direction ............................................................................................. 19
32.4 – Allocations ..................................................................................................................... 20
32.5 – Allocation Documentation [Reserved] .......................................................................... 20
33 – ANNUAL WORK AND FINANCIAL PLANNING. ................................................. 20
33.1 – Annual Work Planning Sequence .................................................................................. 20
33.2 – Planning Units and Rates [Reserved] ............................................................................ 20
33.3 – Annual Work Plans [Reserved] ..................................................................................... 20
33.4 – Financing Principles and Guidelines ............................................................................. 20
33.41 – Work Financing Principle ........................................................................................ 20
33.42 – Special Requirements [Reserved] ............................................................................ 20
33.43 – Support Costs for Shared Services ........................................................................... 20
33.5 – Work Plans [Reserved] .................................................................................................. 21
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DURATION: This amendment is effective until superseded or removed.
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CHAPTER 30 – BUDGET EXECUTION
33.51 – Regional Office Work Plan [Reserved] ................................................................... 21
33.52 – Stations, Area, and Institute Work Plans [Reserved] ............................................... 21
33.53 – Work Plan Summaries and Reports ......................................................................... 21
33.6 – Special Financing Requirements [Reserved] ................................................................. 21
33.61 – Gifts, Donations, and Bequests for Forest and Rangeland Research [Reserved] .... 21
33.62 – Other Activities with Special Financing Requirements [Reserved] ........................ 21
33.7 – Cost Pools [Reserved] .................................................................................................... 21
33.8 – Other Controls [Reserved] ............................................................................................. 21
33.81 – Administrative Limitations [Reserved] .................................................................... 21
33.82 – Special Limitations [Reserved] ................................................................................ 21
33.83 – Project Controls ....................................................................................................... 21
34 – FINANCIAL CONTROLS ...................................................................................... 21
34.1 – Systems of Fund Control ............................................................................................... 21
35 – MID-YEAR REVIEW [RESERVED] ...................................................................... 22
36 – REPROGRAMMING [RESERVED] ...................................................................... 22
37 – YEAREND CONTROLS [RESERVED]................................................................. 22
38 – FINANCIAL REPORTS [RESERVED].................................................................. 22
39 – PRIOR YEAR UNOBLIGATED BALANCES [RESERVED] ................................. 22
WO AMENDMENT
EFFECTIVE DATE:
DRAFT 10/22/2015
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 30 – BUDGET EXECUTION
30 – BUDGET EXECUTION
30.1 – Authority
FSM 1930.
30.2 – Purpose
The purpose of this directive is to provide general budgetary information to Budget Officers and
other users.
30.3 – Objective
The objective of this chapter is to present budget execution directions.
1. Allot funds for apportionment control purposes to the highest practicable level.
2. Allocate funds, performance goals, and personnel ceilings to units in a timely manner
based on program budgets, Appropriations Act, Congressional direction, and Agency
objectives.
3. Provide a basis for integrating each operating unit's plan of work with financial
resources.
4. Establish procedures for planning and financing work that are consistent with legal
requirements, charged-as-worked principles, Congressional direction, and agency
policy.
5. Execute, within legal requirements, the financial plan for the operations of the
organization in an effective and efficient manner.
6. Monitor appropriation accounts to prevent Antideficiency Act violations.
30.4 – Policy
1. Maintain quality practices for preparing and executing sound financial plans,
supported by work plans, at all organizational levels.
2. Delegate the maximum authority and responsibility to line officers for effective and
efficient budget execution.
3. Allocate funds, targets, and objectives to the lowest operating units responsible for
planning and managing the programs.
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DURATION: This amendment is effective until superseded or removed.
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4. Identify the explicit purpose of all funds maintained at each organizational level,
including reserves.
5. Enter obligations into the Agency designated system within 2 business days.
6. Monitor obligations monthly in regard to obligational and apportionment authorities.
Financial Managers monitor obligations at the level appropriate for their area of
responsibility, for example, Project Managers monitor by short-hand code (formerly
“job code”) and project, but Budget Officers monitor by Fund and Treasury Account.
7. Include standards for budget execution in performance standards for Senior Executive
Service employees, line officers, and budget and finance personnel.
8. Request adjustment in annual performance goals or objectives during the midyear
financial review.
9. Establish work plans within 30 calendar days after receiving allocations from the next
higher organizational level.
10. Execute reimbursable agreements with a billing frequency set at monthly or quarterly.
11. Follow Congressional direction, making adjustments to the levels of plan
implementation or in actions that are contrary to the plan.
30.5 – Responsibility (Sec. 04; FSM 1904 and 1930.4)
30.51 – Chief Financial Officer
It is the responsibility of the Chief Financial Officer (CFO) to ensure the quality and integrity of
the financial data in the Agency core financial accounting system and its subsidiary systems.
30.52 – Deputy Chief, Business Operations
The Deputy Chief, Business Operations, has the responsibility to ensure business operations
areas function efficiently and productively in order to meet the Agency’s mission.
30.52a – Washington Office, Director of Strategic, Planning, Budget and
Accountability
The Director of Strategic, Planning, Budget and Accountability (SPBA), through the Deputy
Chief for Business Operations, is responsible for limiting obligations to the amounts allotted or
otherwise available in each appropriation for the Forest Service and for staying within
apportionment totals by period.
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EFFECTIVE DATE:
DRAFT 10/22/2015
DURATION: This amendment is effective until superseded or removed.
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30.53 - Regional Foresters, Station Directors, Northeastern Area State and Private
Forestry Director, International Institute of Tropical Forestry (IITF) Director, Forest
Products Laboratory Director, and Washington Office Staff Directors
It is the responsibility of the Regional Foresters, Station Directors, Northeastern Area State and
Private Forestry Director, IITF Director, Forest Products Laboratory Director, and Washington
Office Staff Directors to:
1. Negotiate requested adjustments to Funds and performance goals with the Chief and
Deputy Chiefs.
2. Submit, in writing, reports of violations of the Antideficiency Act to the Director of
SPBA.
3. Meet specific earmarks, as assigned.
4. Implement pertinent congressional guidance.
30.53a – Deputy Area Budget Coordinator
It is the responsibility of the Deputy Area Budget Coordinators (DABC) to review funding
requests from Agency units (i.e., Regions, Stations, and Areas). When approved, DABCs submit
the request to the Director of SPBA for review and approval.
30.54 – Regional Budget Officer
The Regional Budget Officers, through the Regional Foresters, are responsible for limiting
obligations to the amounts allotted or otherwise available in each appropriation for their
respective units and for staying within their share of Agency apportionment limitations by
period.
30.55 – Station, Area, and Institute Budget Officer
Station, Area, and Institute Budget Officers, or their equivalents, through the Station, Area, and
Institute Directors, have the authority and are responsible for limiting obligations to the amounts
allotted or otherwise available in each appropriation for their respective units and subunits and
staying within their share of agency apportionment limitations by period.
30.6 – Definitions
Account Symbols. Each appropriation or fund account established in the Treasury is
identified by Treasury Account Symbols (TAS). Appropriation or fund accounts are
given symbols that consist of 7 or more alphanumeric characters (e.g. 12X1103). The
account symbols provide the following information:
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a. Department or Agency Codes. The first 2 digits identify the Department
responsible for the account. It is assigned by the Department of the Treasury.
(Note: The number 12 is assigned to USDA.)
b. Period of Availability. The next character represents the period of availability of
the account for obligation.
c. Annual Accounts. A single digit (0 through 9) represents the last digit of the
fiscal year in which the appropriation is available for obligation.
Annual Authority. Apportionment authority is limited to one year. If an obligation or
expenditure has not been correctly posted prior to the end of the fiscal year, it must be
determined whether the missed obligation or upward adjustment can be appropriately
charged to the new fiscal year or shall be charged to the prior fiscal year. An upward
adjustment may only be recorded in a prior year reimbursable fund if the cost was a
legitimate cost to a valid agreement at the time the cost was incurred and if sufficient
budget authority was in place during the applicable BFY had the cost been recorded at
the appropriate time. ASC-B&F/RACA and/or ASC-B&F/ National Funds Control will
work together to resolve issues related to upward adjustments.
Multiple-year Accounts. Two digits separated by a slash (/) indicate a multiple-year
appropriation. The digit preceding the slash represents the first fiscal year of availability
and the digit following the slash represents the last digit of the final fiscal year of
availability.
No-year Accounts. An "X" is used to designate a no-year appropriation which is
available for an indefinite period of time.
Allocation.
a. It is used restrictively to mean the amount of obligational authority delegated
from one agency, bureau, or account to another that is set aside in a transfer
appropriation account (also known as an allocation account) to carry out the
purposes of the parent appropriation or fund. Allocation accounts carry the same
Treasury symbol and title as the parent account with a 2-digit prefix for the
organizational code of the receiving agency.
b. It is used broadly to include any subdivision below the sub-allotment level, such
as subdivisions made by the agency financial plans or program work plans, or
other agency restrictions.
c. Allocations are determined by balancing the priorities of Congress, the
Administration, Agency leadership, and unit capabilities. We cannot allocate
more authority than the lower of the appropriated plus carryover or apportionment
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DURATION: This amendment is effective until superseded or removed.
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amount. Full year allocations are loaded in WorkPlan for planning purposes.
Units shall request changes in authority through WorkPlan. SPBA will review
requests based on whether it violates apportionment limitations, meets Agency
priorities, and enhances the ability of the units to manage their budgets. If
challenges arise, SPBA staff will work with units to allocate available authority
and request additional apportionment from OMB.
d. Funds for Perms and Trusts will be allocated to the field based on collections
recorded in the agency accounting system less any legislative requirements such
as sequestration. SPBA will post amounts in WorkPlan at the beginning of the
fiscal year and throughout the year as collections are received. At the unit level,
we cannot allocate more authority than the unit has in collections.
e. Based on signed agreements with federal or non-federal partners, the Forest
Service allocates and sub-allocates authority in order to make the resources
available for obligation at the appropriate organizational level of the agency.
When ASC B&F Reimbursable and Advance Collection Agreements (RACA)
receives signed agreements and determines the accounting methodology to be
used, they will coordinate with ASC Budget Operations to allocate budget
authority. ASC RACA will make short-hand code (formerly “job code”)
assignments for units as a means of authorizing spending on the project. Refer to
ASC RACA Field Instructions at the following website for further details:
http://fsweb.asc.fs.fed.us/bfm/programs/financialoperations/reimbursables/training.php. ASC will hold budget authority for
reimbursable funds at a national level budget organization in the agency financial
accounting system; however, short-hand codes will be established at the unit level
and spending and other accounting will be recorded at the unit level. ASC-B&F
will use short-hand code spending controls and monitoring of plan amounts and
balances to ensure funds control, aided by Field Budget Staff/Program
Managers/Project Managers monitoring of WorkPlan and/or RACA funds control
reports.
Allotment. Authority delegated by the head or other authorized employee of an agency
to agency employees to incur obligations within a specified amount, pursuant to OMB
apportionment or reapportionment action or other statutory authority making funds
available for obligation.
Apportionment. A distribution made by the Office of Management and Budget (OMB)
of amounts available for obligation in an appropriation, or fund account, into amounts
available for specified time periods, activities, projects, objects, or combinations thereof.
The amounts so apportioned limit the obligations that may be incurred. Appropriation
acts provide the amount of budget authority available to the FS. Using an apportionment
document, Washington Office Budget requests spending authority for appropriated
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amounts including enacted rescissions and unobligated prior year balances. Units provide
the next year’s estimate for anticipated collections prior to the end of the fiscal year, and
the agency requests apportionment based on this estimate and available balances. SPBA
requests apportionment for reimbursable authority for the upcoming fiscal year based on
an estimate for agreements expected to be in place for that fiscal year.
Appropriation Availability. Appropriation or fund accounts can be classified in terms of
whether or not the amounts are available for new obligations, as follows:
a. Unexpired Account. An unexpired account is one in which authority to incur
obligations has not ceased to be available.
b. Expired Account. An expired account is one in which authority to incur
obligations has ceased to be available but from which outlays may be made to pay
obligations previously incurred, as well as valid adjustments thereto.
Appropriation Types. Appropriation or fund accounts can be classified by the length of
time the amounts are available for obligation, as follows:
a. Annual Account. An annual account is available for incurring obligations only
during a specified fiscal year or less.
b. Multiple-Year Account. A multiple-year account is available for incurring
obligations for a definite period in excess of one fiscal year.
c. No-Year Account. A no-year account is available for incurring obligations for an
indefinite period, usually until the objectives of the account have been
accomplished (S&PF, KV, SSF, and so forth).
Billings.
1. Until billings for project expenditures have been posted in the agency financial
accounting system, authority for any reimbursable obligations is supported by the
designated appropriation. For instance, if the reimbursable agreement is within
the NFEX fund, the agency must have sufficient authority within the NFNF
appropriation to support obligations and expenditures until billings/receivables
have been posted in the accounting system. If billings are not posted to support
all “EX” obligations and expenditures, the end of year unobligated balance in the
designated appropriation is reduced by the amount of unbilled obligations. These
unfilled customer orders encumbered with unbilled obligations WILL affect the
amount of carryover available for allocation in the succeeding fiscal year. Units
must keep this in mind when deciding to sign large agreements toward the end of
the fiscal year and when deciding to sign multi-year agreements.
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2. Reimbursable funds are specifically designated within a treasury symbol to
accommodate reimbursable activity (fund category “R”). Use of appropriate
posting models facilitates proper recognition of reimbursable activity in the
general ledger and on financial statements. Selection of the correct reimbursable
fund must correspond with the appropriated funds based on the intent of mutually
beneficial work being accomplished, or based on the funding source for the
performing unit if work is done on behalf of the cooperator.
Budgetary Resources. For purposes of budget execution, budgetary resources include the
following:
a. New budget authority and anticipated receipts.
b. Unobligated balances available at beginning of year.
c. Reimbursements, including anticipated and other income (such as offsetting
collections).
d. Recoveries of prior year obligations.
e. Restorations.
f. Transfers from other accounts (appropriations).
g. Allocations from other Agencies (transfer appropriation or allocation accounts).
Expenditure. See Outlay.
Net Disbursement. See Outlay.
Non-Federal Partners. For agreements with non-Federal partners, units must collect
funds in advance before any obligations can occur or work performed. The exception is
where specific authority allows the agency to work in advance of collections (e.g.,
agreements that support emergency fire suppression requirements, agreements executed
under the authority of Cooperative Funds Act of June 30, 1914 or Granger-Thye or other
authorities authorizing reimbursement of appropriated funds).
Obligation Authority. This term is often used synonymously with apportionment
authority and includes authority to obligate funds from all sources, including new budget
authority, unobligated balances from prior years, reimbursements and other income,
recoveries of prior year obligations, restorations, and transfers from other accounts.
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DURATION: This amendment is effective until superseded or removed.
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Obligations.
a. Incurred. Dollar amounts of orders placed, contracts awarded, services received,
and similar transactions during a given period that require payments during the
same or a future period. Such amounts include outlays for obligations which had
not been previously recorded and reflect adjustments for differences between
obligations previously recorded and actual outlays to liquidate those obligations
(recoveries).
b. Unpaid. Dollar amounts of orders placed, contracts awarded, services received,
and similar transactions for which payment has not been made.
c. Paid. Dollar amounts of orders placed, contracts awarded services received, and
similar transactions for which payment has been made. This is synonymous with
the term outlays.
d. Obligations may only occur after OMB has apportioned and the Albuquerque
Service Center, Budget and Finance, has allocated funds. Obligations shall not
exceed the amount allocated to each unit.
e. Units must not create any obligations until agreements are in place, ASC-B&F
has allocated spending authority, and a short-hand code (formerly “job code”) is
issued to the unit. Units are responsible for ensuring that signed agreements are
in place and ASC-B&F/RACA has issued short-hand codes prior to incurring
obligations.
Outlays. The amount of checks issued, or other payments made (including advances to
others), net of refunds and reimbursements, on obligations. Outlays are the net of
amounts that are adjustments to obligational authority. (The terms "expenditure" and
"net disbursement" are frequently used interchangeably with the term "outlay.")
Recoveries. Amounts made available for obligation in no-year and unexpired multipleyear accounts through: (a) downward adjustments of prior year obligations, including the
amount returned from prior year advances to consolidated working funds; (b)
cancellation of prior year obligations; and (c) downward adjustments for the difference
between obligations previously recorded and outlays made in payment thereof.
Refunds. Recoveries of erroneous or excess payments that are credited to an
appropriation or fund account. Treat recoveries as reductions of obligations and outlays
in budget execution reports. Refunds also include credits to an appropriation or fund
account that result from accounting adjustments relating to obligations or outlays where
such a procedure is permitted by law or regulations.
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Reimbursements. Sums received as a repayment for commodities sold or services
furnished, as authorized by law and/or agreements, to be credited directly to specific
appropriation or fund accounts. Earned reimbursements are the amounts representing
orders filled. Unfilled customer orders represent amounts received for commodities or
services not yet furnished. It also includes amounts received due to court orders and
judgments.
Unexpended balance. The amount of appropriations or other funds, or authority,
remaining after deducting outlays from the total available budgetary resources. The
unexpended balance of an account is the sum of the obligated (unpaid) balance and the
unobligated balances.
a. Unobligated Balance. The difference between the obligated balance of an account
and the total available unexpended balance. It is the same as the amount
remaining after deducting the cumulative obligations from the amount available
for obligation; or, amount remaining after deducting outlays and unpaid
obligations from the amount available for obligation.
b. Obligated Balance. The amount of unpaid obligations applicable to an account
less the amount collectible as repayments to the account or fund.
30.7 – Financial Management Principles
Consider the objectives and policies set forth in sections 30.2 and 30.3 and the following
financial management principles as guides to achieving sound budget execution results:
1. Do not over allocate or over plan (deficit finance). Spending against a promise of a
future allocation without some formal, approved, advance allocation notice places the
manager at risk. Do not take risks which lead to yearend deficits.
2. Conduct financial reviews as necessary to ensure compliance with legal requirements
and Forest Service policy. Identify needs and surpluses, and approve needs up to the
extent surpluses exist. Ensure the financial review decisions are approved by the
appropriate line officer.
3. Immediately submit emergency financial needs to the next higher organizational
level. Consider emergency needs as those that risk loss of life or property if not
corrected immediately. Do not assume that any of the needs can be funded. Establish
a plan to follow if funds are not available.
4. Follow reprogramming guidelines and request reprogramming as outlined in section
34.6 below.
5. Minimize uncommitted reserves.
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6. Complete financial transactions early to ensure proper close out of the fiscal year.
Reduce the volume of purchases during the last days prior to the end of the fiscal year
to reduce mistakes and allow enough time for concentrating on the yearend processes
and fund management.
7. Make key people available during yearend closing procedures. (Consider August 15
to October 15 as the critical time for yearend financial management.)
8. Ensure that new initiatives address and resolve funding implications prior to
implementation.
9. Maintain a goal of providing accurate, timely, easily understood, and user friendly
financial information against which financial management decisions can be made.
31 – FUNDING SOURCES
31.1 – Appropriations
The Forest Service receives its regular appropriations through the Department of the Interior and
Related Agencies annual appropriation act. Other sources of funding include receipts and
unobligated balances brought forward in:
1. Discretionary Appropriations. The agency receives direct appropriations by Congress
in the annual appropriations acts. The following funds are classified as discretionary
appropriations.
Appropriation
Fund Code(s)
Treasury Symbol
Forest and Rangeland Research
FRFR
12X1104
State and Private Forestry
SPSP
12X1105
Forest Legacy Program
LGCY
12X5367
National Forest System
NFNF
12X1106
Collaborative Forest Landscape
Restoration Fund
CFLN
12X1106/
Valles Caldera Preserve
VCVC
12X1106
Wildland Fire Management
(Preparedness, Fuels, and other programs)
WFWF
12X1115
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Appropriation
Fund Code(s)
Treasury Symbol
Wildland Fire Management (Suppression
and Emergency Rehabilitation - BAER)
WFSU
12X1115
Capital Improvement and Maintenance
CMCM
12X1103
Land Acquisitions
LALW
12X5004
Land Acquisitions – Special Acts
ACAC
12Y5208
Land Acquisitions – Land Exchanges
EXEX
12X5216
Range Betterment Fund
RBRB
12X5207
Gifts, Donations, and Bequests for Forest
and Rangeland Research
GDGD
12X8034
Management of National Forest System
Land for Subsistence Uses
SMSM
12X1119
Working Capital Fund
WCWC
12X4605
2. Permanent Appropriations. These funds include the salvage sale fund and brush
disposal fund. The FS has a variety of permanent appropriations whereby Congress
has appropriated funds in various legislative acts based on collections, etc. The
following list identifies permanent appropriations most used by the Agency:
Appropriation
Fund Code
Treasury Symbol
Administration of Rights-of-Way/Cost
Recovery Minor Projects
URRF, URMN
12X5361
Botanical Products
TPBP
12X5264
Brush Disposal
BDBD
12X5206
EXSC/EXSL
12X5216
Conveyance of Administrative Sites/
Site Specific Lands Act
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Appropriation
Fund Code
Treasury Symbol
Payments to States, Secure Rural Schools
(SRS) and Community Self Determination
Act
PSSP
12Y1117
Hardwood Technology Transfer
HDWD
12X5462
Land Between the Lakes Mgmt Fund
LBLB
12X5360
Licensee Programs
LPFL, LPSB
12X5214
Marina Permit Fees
FDMF
12X5268
Midewin Tallgrass Prairie – Rental Fees
PIPI
12X5277
Operation & Maintenance of Quarters
QMQM
12X5219
Payment to Minnesota
MNMN
12X5213
Payments to Counties-National Grasslands
NGNG
12X5896
PSPS
Payments to States, National Forest Fund SRS Title I and III, Special Acts, and
25%Payments to States, National Forest
Fund - SRS Title II
12X5201
SRS2
Quinault Special Mgmt Area
QAQA
12X5223
Recreation Fees
FDFD
12X5268
Restoration of Forestlands &
Improvements
RIRI
12X5215
Stewardship Contracting
SSCC
12X5540
Sustainable Operations Program
GRGG
12X5214
Timber Roads – Purchaser Elect
PEPE
12X5202
Timber Sales Pipeline Restoration Fund
TPTP
12X5264
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Appropriation
Fund Code
Treasury Symbol
Timber Salvage Sales
SFSF
12X5204
Valles Caldera Preserve Fund
VCNP
12X5363
*Other Mandatory funds managed similar to Permanent Appropriations:
Appropriation
Fund Code
Treasury Symbol
Map Sales
MAPS
12X1106
NFS Sale of Personal Property
SALN
12X1106
Research Sale of Personal Property
SALR
12X1104
State & Private Sale of Personal Property
SALS
12X1105
3. Trust Funds. These funds include Cooperative Work, Forest Service; the
Reforestation Trust Fund; and Gifts, Donations, and Bequests for Forest and
Rangeland Research. See FSH 6509.11k, Chapter 70 for further direction on
appropriations and funds. Trust funds include receipt and expenditure accounts
that are designated by law as a trust fund. Receipts for specific purposes are
recorded in receipt accounts. The Forest Service has four Treasury accounts
designated as Trust Funds.
a. The Washington Office determines Knutson-Vandenberg Trust Fund (CWKV)
allocations based on program level requests and cash balances. Unit allocations
are managed through the Deputy Chief, National Forest System.
b. The Cooperative Funds Act authorized the Agency to collect deposits from
cooperators to perform work to protect and improve national forests. These
deposits are made to the Cooperative Work Forest Service Trust Fund (CWFS).
The Agency collects these deposits in advance of performance of work.
c. The Recreational Boating Safety and Facilities Act of 1980 established the
Reforestation Trust Fund (RTRT) to accomplish reforestation and timber stand
improvement activities. Treasury transfers a maximum of $30 million to RTRT
each fiscal year and incrementally as tariffs are collected. Unit allocations are
managed through the Deputy Chief, National Forest System.
The following are treated as Forest Service Trust Funds:
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Treasury
Symbol
Appropriation
Fund Code
Cooperative Work Forest Service Trust
Fund
CWFS, CWF2,
CWKV,
12X8028
Land Between the Lakes Trust Fund
LBTV
12X8039
Reforestation Trust Fund
RTRT
12X8046
Cost Recovery Major Projects
URMJ
12X5361
31.2 – Continuing Resolutions
Annually, if there is no appropriation bill signed prior to October 1, Congress may pass a
spending bill, known as a continuing resolution. A continuing resolution places constraints on
spending until passage of an appropriations act.
31.3 – Supplemental Appropriations
Supplemental appropriations are special, non-recurring appropriation acts authorized for specific
purposes, and which becomes part of the Agency's available budgetary resources for the period
covered by the act and are subject to the prescribed funding and targeting limitations. The
regular planning and budgeting process integrates these supplements for the year(s) in which the
Forest Service has the authority to use these funds.
31.4 – Reimbursements
Reimbursements are sums received as a repayment for commodities sold or services furnished,
as authorized by law and agreements, to be credited directly to specific appropriation or fund
accounts. In accordance with appropriations law, the Forest Service has special authorities to bill
Federal or non-Federal sources for work performed in accordance with signed agreements. The
Agency must have a valid agreement and apportionment authority from the Office of
Management and Budget before creating any obligations.
The following are Forest Service reimbursable funds:
Appropriation
Fund Code
Treasury
Symbol
Capital Improvements & Maintenance
(Construction)
CMEX
12X1103
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Forest Research & Development
FREX
12X1104
State & Private Forestry
SPEX
12X1105
National Forest System (NFS)
NFEX
12X1106
Wildland Fire Management
WFEX
12X1115
31.5 – Recoveries
These amounts are made available for obligation in no-year and unexpired multiple-year
accounts through the downward adjustments of prior year obligations; and/or through the
downward adjustments for the difference between obligations previously recorded and outlays
made in payment thereof.
31.6 – Allocation Accounts
The amount of obligational authority delegated from one agency, bureau, or account to another
and set aside in a transfer appropriation account (also known as an allocation account) to carry
out the purposes of the parent appropriation or fund account.
31.7 – Appropriation Transfers
These funds are made available under specific statutory authority that actually results in the
transfer of obligation authority and cash from one appropriation account to another for the
benefit of the receiving appropriation.
31.8 – Refunds
Refunds are recoveries of erroneous or excess payments or amounts received from the return of
unneeded goods that are credited to an appropriation or fund account.
31.9 – Prior Year Unobligated Balances
These are unobligated balances from prior budget fiscal years (BFY) which retain their original
BFY designation.
32 – ALLOCATION PROCESS
32.1 – Process Schedule [Reserved]
32.2 – Program Direction
The Director of SPBA issues minimum process requirements in the annual Program Direction to:
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1. Document the use of the program budget information.
2. Provide Net Available and allocations after the final appropriation is received.
3. Identify Congressional earmarks, reports, and direction.
4. Establish a framework to provide all units with prompt notification of budget
adjustments.
32.3 – Annual Program Direction
The Director of SPBA ensures that the annual Program Direction includes the following specific
direction:
1. Congressional Intent. Congressional intent in the form of earmarks, special direction
and guidance, and reports required by Congress.
2. Chief's National Emphasis. The Program Direction includes the Chief's direction and
guidance in each program area for carrying out National objectives.
3. National Commitments. National commitments are those items that:
a. Benefit more than one unit;
b. Include funding from more than one Deputy Chief area; or
c. Cause a significant 1-year impact on a unit's budget.
4. Fund allocations. The Program Direction provides fund allocations to carry out the
approved budget and includes enough detail necessary to meet legal requirements.
Allocations include specifically identified special programs.
5. Performance goals.
6. Limitations. Special limitations are established by laws which prescribe the
maximum amount that may be obligated or expended for a specified object or
purpose without regard to any specific appropriation. Other limitations may be
established to accomplish management objectives such as quarterly limitations on
obligations (also known as apportionment).
7. Other Information As Needed.
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32.4 – Allocations
After the appropriations act is signed, SPBA prepares the final allocations which the Chief
reviews and approves. The Net Available and Allocations are then distributed to the field.
32.5 – Allocation Documentation [Reserved]
33 – ANNUAL WORK AND FINANCIAL PLANNING.
33.1 – Annual Work Planning Sequence
Station Directors, Area Director, and Institute Director shall take planning action similar to
Regional Foresters and may direct their subordinate units, when appropriate, to take steps
specified for Forest Supervisors and District Rangers (FSM 1930).
33.2 – Planning Units and Rates [Reserved]
33.3 – Annual Work Plans [Reserved]
33.4 – Financing Principles and Guidelines
33.41 – Work Financing Principle
Take a holistic approach to all management activities, work effectively at a landscape scale, and
develop cooperative partnerships so that Federal funds are used properly and efficiently to
finance resource work. This work financing principle supersedes any previously written guidance
in related directives.
33.42 – Special Requirements [Reserved]
33.43 – Support Costs for Shared Services
These are support items that one Forest Service unit provides for another under the shared
services concept, such as administrative support provided by the Stations to Area or by Forest
offices to “hosted” employees (also known as detached or virtual employees). Normally, build
the costs of providing these services into the servicing unit’s budget request and allocate the
costs directly to that unit. If not, use annual work plans and letters of understanding agreed to by
the appropriate line officers to support these items.
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33.5 – Work Plans [Reserved]
33.51 – Regional Office Work Plan [Reserved]
33.52 – Stations, Area, and Institute Work Plans [Reserved]
33.53 – Work Plan Summaries and Reports
33.6 – Special Financing Requirements [Reserved]
33.61 – Gifts, Donations, and Bequests for Forest and Rangeland Research
[Reserved]
33.62 – Other Activities with Special Financing Requirements [Reserved]
33.7 – Cost Pools [Reserved]
33.8 – Other Controls [Reserved]
33.81 – Administrative Limitations [Reserved]
33.82 – Special Limitations [Reserved]
33.83 – Project Controls
Exercise project controls primarily at the operating level. Develop them on the basis of analysis,
generally in considerable detail, such as the staffing plans for use of seasonal fire control funds,
recreation area plans, and road and trail construction programs. The annual allocation
instructions shall include those special projects identified by Congress that require project
controls.
34 – FINANCIAL CONTROLS
Develop a system of financial controls that ensures substantive attainment of program objectives,
performance goals, and expectations as planned within the limits of available funds, and in
compliance with legislation and other regulatory authorities. Ensure that the controls provide for
the recurring, routine, and effective analysis of actual obligations compared to allocations by
appropriation and budget line items to ensure compliance with the Antideficiency Act and
principles of financial management.
34.1 – Systems of Fund Control
Title 31, United States Code, section 1514 (31 U.S.C. 1514) requires the head of each agency to
prescribe by regulation, subject to the approval of OMB, a fund control system. Ensure that the
fund control system is part of the Agency's internal control system. It may include provisions for
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allotments and other administrative subdivisions of budgetary resources within the limits of
apportionments, and must be designed to:
1. Restrict both obligations and expenditures from each appropriation to the lessor of:
a. The amount available in the appropriation; or
b. The amount of the apportionment or reapportionment for the appropriation;
and
2. Enable the head of the agency to determine responsibility for an obligation or
expenditure exceeding an appropriation, apportionment or reapportionment,
allotment, and any other administrative division of funds.
Allotment systems shall be designed so that responsibility for budget control is placed at the
highest practical level consistent with effective and efficient management and control.
35 – MID-YEAR REVIEW [RESERVED]
36 – REPROGRAMMING [RESERVED]
37 – YEAREND CONTROLS [RESERVED]
38 – FINANCIAL REPORTS [RESERVED]
39 – PRIOR YEAR UNOBLIGATED BALANCES [RESERVED]