6109.13, 30
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FOREST SERVICE HANDBOOK
ROCKY MOUNTAIN RESEARCH STATION (RMRS)
FORT COLLINS, CO
FSH 6509.11k - SERVICEWIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
Supplement No.: 6509.11k-2014-1
Effective Date: April 11, 2014
Duration: This supplement is effective until superseded or removed.
Approved: G. SAM FOSTER
Station Director
Date Approved: 04/11/14
Posting Instructions: Supplements are numbered consecutively by Handbook number and calendar
year. Print on blue paper and post by document name. This supplement replaces all previous INT
direction to this chapter (there was not a previous RM supplement). Retain this transmittal as the first page
of this document. The last supplement to this handbook was INT 6509.11k-93-1.
New Document(s):
6509.11k_52
2 Pages
Superseded Document(s)
by Issuance Number and
Effective Date
INT 6509.11k-93-1 (November 23, 1993)
4 Pages
(There was not a previous RM supplement)
INT 6509.11k-93-2 (December 23, 1993)
2 Pages
(There was not a previous RM supplement)
Digest of Changes:
52.03 – Outlines policy direction, roles, and responsibilities for: 1) transferring funds between RMRS
units, 2) charging commitments, obligations, and expenditures against another RMRS unit’s job code,
and 3) completing and submitting shared job code workbooks.
RMRS SUPPLEMENT: 6509.11K-2014-1
EFFECTIVE DATE: 04/11/14
DURATION: Effective until superseded or removed
6509.11k_52
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FSH 6509.11k - SERVICEWIDE FINANCE AND ACCOUNTING HANDBOOK
CHAPTER 50 - ACCOUNTING
52.03 - POLICY. The following policy direction has been developed to help improve financial
accountability and ensure consistency across the Rocky Mountain Research Station (RMRS).
Transferring funds between RMRS units:
1. The RMRS Line Officer, Civil Rights Director, or the designated acting of the sending unit (these
positions are hereinafter referred to as the “approving official”) shall send an email to the RMRS
Budget Officer indicating the type of funding, amount, and receiving unit.
a. While an approving official may request that FRRE funds be moved to another approving
official’s unit, they shall not move FRRE funds from one type of unit (program, lab,
experimental forest and range, or corporate group) they oversee to a different type of unit they
also oversee.
2. The RMRS Budget Officer shall ask the responsible Budget Analyst to implement the changes on
those units’ distribution sheets and post them to the RMRS Budget and Finance Office (BFO)
website.
Charging commitments, obligations, and expenditures against another RMRS unit’s job code:
1. Authority for making commitments, obligations, and expenditures against a job code belongs to the
approving official responsible for that job code.
2. RMRS units shall only make commitments, obligations, and expenditures against another RMRS
unit’s job code after receiving written approval (email is acceptable) from the responsible
approving official or their designated manager of those funds. Those commitments, obligations, and
expenditures shall conform to the purpose and amount approved by the responsible approving
official or their designated manager of those funds.
a. The RMRS BFO shall only approve procurements, grants and agreements, and accounting
adjustments involving another RMRS unit’s job code when this written approval accompanies
the request.
3. Should the responsible approving official or their designated manager of a fund find that an RMRS
unit has charged commitments, obligations, or expenditures in violation of the purpose or amount
approved (including when no approval was given), the responsible approving official or their
designated manager of the funds shall send written notification to the unit that made incorrect
charges. That unit shall, within two (2) weeks of receiving the written notification, submit corrected
timesheets in the time and attendance system or accounting adjustments to the RMRS BFO.
Completing shared job code workbooks maintained by the RMRS BFO: The responsible Budget
Analyst in the RMRS BFO maintains shared job code workbooks for job codes used by multiple Station
units. The Budget Analyst shall update the shared job code workbooks monthly and notify the units via
email when they are available on the RMRS BFO website. The unit shall follow the workbook instructions,
claim its commitments, obligations, and expenditures, and email the completed shared job code workbook
back to the Budget Analyst within two (2) weeks of receiving the email notification.