6509.11g_90 Page 1 of 11 FOREST SERVICE HANDBOOK NATIONAL HEADQUARTERS (WO) WASHINGTON, DC FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS Amendment No.: 6509.11g-2010-2 Effective Date: July 27, 2010 Duration: This amendment is effective until superseded or removed. Approved: DONNA M. CARMICAL Chief Financial Officer (CFO) Date Approved: 07/22/2010 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 6509.11g-2010-1 to 6509.11g_zero_code. New Document 6509.11g_90 Superseded Document(s) by Issuance Number and Effective Date !6509.11g, 90 Contents (Amendment 6509.11g-95-1, 12/5/1995) 6509.11g, 90 (Amendment 6509.11g-95-2, 12/5/1995) 11 Pages 2 Pages 7 Pages Digest: 90 - Changes chapter title from “General Appropriation Use” to “All Other Appropriations and Funds” to accurately label the subject matter. 90.1 - Establishes new code and caption, and direction for “Authority” formerly set forth in section 95.01. 91 - Removes the caption, “Special Limitations - Forest Service [Reserved]” and establishes new caption, “Additional General Funds” with related new direction. 91.1 - Establishes new code and caption, and direction for “Subsistence Management – Treasury Symbol 12X1119 - Fund Code SMSM, Program Code SMSM.” WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 2 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS Digest--Continued: 91.2 - Establishes new code and caption, and direction for “American Recovery and Reinvestment Act of 2009 (ARRA).” 91.21- 91.22h - Establishes new codes and captions, and direction for the individual fund and program codes pertaining to the American Recovery and Reinvestment Act of 2009 (ARRA). 91.3 - Establishes new code and caption, and direction for “Federal Land Assistance, Management and Enhancement (FLAME) – Treasury Symbol 12X1120 – Fund and Program Code FLME.” 92 - Removes the caption “Interior and Related Agencies Appropriation Acts [Reserved]” and establishes new caption “Allocation Accounts from other USDA Agencies” with related new direction. 92.1 - Establishes new code and caption, and direction for “Hazardous Waste Management – Treasury Symbol 12X0500 – Fund and Program Code HWHW.” 93 - Removes the caption “Agriculture and Related Agencies Appropriation Acts [Reserved]” and establishes new caption “Treasury’s Funds” with related new direction. 93.1 - Establishes new code and caption, and direction for “Refund Monies – Treasury Symbol 12X1807 – Fund Code MRMR, Program Code MRMR”. 94 - Removes the code and caption for “Other Agencies Appropriation Acts [Reserved].” 95 - 95.11e - Removes these codes and direction for “Special Programs.” WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 3 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS Table of Contents 90.1 - Authority........................................................................................................................... 4 91 - ADDITIONAL GENERAL FUNDS ........................................................................... 4 91.1 - Subsistence Management - Treasury Symbol 12X1119 - Fund Code SMSM, Program Code SMSM ................................................................................................................... 4 91.2 - American Recovery and Reinvestment Act of 2009 (ARRA) ......................................... 4 91.21 - Capital Improvement and Maintenance -Treasury Symbol 129/01102 - Fund Code CRRR .......................................................................................................................... 5 91.21a - Facilities Improvement, Maintenance, and Renovation - Program Code CRFR ...... 5 91.21b - Road Maintenance and Decommissioning - Program Code CRRD ......................... 6 91.21c - Trail Maintenance and Decommissioning - Program Code CRTR .......................... 6 91.21d - Abandoned Mine Lands - Program Code CRAM .................................................... 7 91.21e - Watershed Restoration and Ecosystem Enhancement - Program Code CRWE ....... 7 91.21f - Management and Administration, Economic Recovery Construction Improvement and Maintenance- Program Code CRMA ................................................................... 7 91.22 - Wildfire Management Economic Recovery - Treasury Symbol 129/01118 – Fund Code WRRR ............................................................................................................... 8 91.22a - Hazardous Fuels Federal Lands - Program Code WRHR ........................................ 8 91.22b - Hazardous Fuels Non-Federal Lands – Program Code WRHN ............................... 8 91.22c - Rehabilitation Federal Land – Program Code WRER .............................................. 8 91.22d - Ecosystem Improvements Non-Federal Land – Program Code WREN .................. 9 91.22e - Forest Health Protection Federal Lands - Program Code WRFH............................. 9 91.22f - Forest Health Protection Non-Federal Lands - Program Code WRFN ..................... 9 91.22g - Wood to Energy Biomass - Program Code WRWB................................................. 9 91.22h - Management and Administration, Economic Recovery Wildland Fire Management - Program Code WRMA ............................................................................................. 9 91.3 - Federal Land Assistance, Management, and Enhancement (FLAME) - Treasury Symbol 12X1120 - Fund and Program Code FLME ................................................................. 10 92 - ALLOCATION ACCOUNTS FROM OTHER USDA AGENCIES........................... 10 92.1 - Hazardous Waste Management - Treasury Symbol 12X0500 - Fund and Program Code HWHW ......................................................................................................................... 10 93 - TREASURY’S FUNDS ........................................................................................... 10 93.1 - Refund Monies - Treasury Symbol 20X1807 - Fund Code MRMR, Program Code MRMR .......................................................................................................................... 10 WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 4 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 90.1 - Authority 1. The Alaska National Interest Lands Conservation Act, Title VIII, Public Law 96-487 et seq. This Act authorizes management of Federal lands in Alaska for subsistence uses of fish and wildlife, providing the opportunity for rural residents engaged in the subsistence way of life to continue to do so. 2. The American Recovery and Reinvestment Act of 2009 (ARRA), Public Law 111-5, enacted February 17, 2009. The major goals of ARRA are to create jobs and promote economic recovery, especially in the most economically distressed areas of the country. In addition, and consistent with Forest Service mission, ARRA projects will target the restoration of forest health as well as maintain and improve facilities and infrastructure. 3. The Annual Agriculture, Rural Development, Food and Drug Administration, and Related Agencies’ Annual Appropriations Act. This Act authorizes appropriations for Hazardous Materials Management work. 4. The Treasury Financial Manual, Volume I, Part 6, Chapter 3000. This chapter provides direction about “Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered”, Treasury account 20X1807. 5. Federal Land Assistance, Management, and Enhancement Act of 2009 (FLAME), Public Law 111-88, Title IV, enacted October 30, 2009. This Act authorizes the establishment of the FLAME Wildfire Suppression Reserve Fund for the Department of Agriculture. 91 - ADDITIONAL GENERAL FUNDS 91.1 - Subsistence Management - Treasury Symbol 12X1119 - Fund Code SMSM, Program Code SMSM Use SMSM to finance work projects in Alaska to manage fish and wildlife habitat to support those species so that rural residents may continue to engage in a subsistence way of life. 91.2 - American Recovery and Reinvestment Act of 2009 (ARRA) Additional detailed information about Forest Service’s ARRA program of work is found on the following website: http://fsweb.wo.fs.fed.us/economicrecovery/guidance/index.shtml. Key characteristics are as follows: 1. Authorized project work is divided into 2 major categories, Capital Improvement and Maintenance and Wildfire Management (see 91.21 and 91.22). WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 5 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 2. The funds appropriated in this Act are available for obligation until September 30, 2010. After these periods of obligation, ARRA funds remain on Forest Service accounts for 5 more years, until September 30, 2015, to allow time for existing obligations to be liquidated and closed. 3. ARRA project selection is guided by the following 3 criteria: a. Work projects must meet the requirements of the ARRA, b. Create or retain jobs in the areas of most economic distress, and c. Result in resource benefits; address fire potential and insect and disease issues; and reduce future costs. 91.21 - Capital Improvement and Maintenance -Treasury Symbol 129/01102 - Fund Code CRRR Use CRCR funds for priority National Forest System (NFS) roads, bridges and structures where the long-term need for the road, bridge, or other structure has been documented. Expend project funds primarily through contracts and agreements. Structure these work projects to create jobs, stimulate the economy, and accomplish high priority work on NFS lands. 91.21a - Facilities Improvement, Maintenance, and Renovation - Program Code CRFR Use CRFR funds to improve facilities as follows: 1. Eliminate health and safety risks at Agency owned buildings and recreation sites, 2. Reduce deferred maintenance on aging infrastructure, thereby improving the ability of the Agency to successfully perform its mission. 3. Include facility improvement projects for construction, alteration, and expansion of facilities and recreation sites. Improvements are often needed to meet needs that are different from the original intent, to expand public service capability or recreation opportunities, and to eliminate deferred maintenance. 4. Address design, construction, and operation and maintenance practices that implement energy efficiency, water conservation, and sustainable high-performance building principles. WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 6 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 91.21b - Road Maintenance and Decommissioning - Program Code CRRD Use CRRD funds to address public safety needs, resource protection, and access to priority National Forest System (NFS) sites and features. Work projects must reduce the number of unneeded or unsafe roads and maintain remaining roads to meet safety and environmental standards. Close or decommission roads when necessary to reduce maintenance costs and protect forest resources. Maintenance activities include the following: 1. Maintenance of roads, bridges, and other vehicle access areas such as parking lots. 2. Road maintenance priorities for passenger car roads are as follows: a. Meet Highway Safety Act requirements, b. Allow emergency access for first responders, and c. Provide escape routes for recreationists and local residents in the event of emergency situations, such as wildfire. 3. Prioritizing high clearance road maintenance to minimize or eliminate environmental effects to resources, including sediment loads in streams and barriers to fish passage. 4. Road decommissioning to eliminate unneeded and unauthorized roads and to restore land occupied by roads to a more natural state. Ensure that appropriate notice and an opportunity for public comment has been provided on any decommissioning project. 91.21c - Trail Maintenance and Decommissioning - Program Code CRTR Use CRTR funds to ensure public safety and backcountry access through the operation, maintenance, rehabilitation, and improvement of the NFS trails system. CRTR funded projects include the following: 1. Providing trail accessibility and promote ecosystem health by protecting soil, vegetation, and water quality. 2. Clearing encroaching vegetation and fallen trees and repairing or improving trail signs, treadways, water drainage, and bridges. 3. Decommissioning trails, thereby eliminating unneeded and unauthorized trails and restores land occupied by trails to a more natural state. WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 7 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 91.21d - Abandoned Mine Lands - Program Code CRAM Use CRAM funds to inventory, assess, and mitigate abandoned mine safety hazards and any associated environmental damage. Priority projects are those that clean up abandoned mines that are publicly accessible and in high priority watersheds. Mitigation of abandoned mine safety hazards helps ensure public health and safety, and protects habitats and groundwater. Remediation activities include closing mine openings and vertical shafts; re-contouring open pits, trenches and associated roads; and removing or stabilizing abandoned buildings, equipment, and hazardous materials. 91.21e - Watershed Restoration and Ecosystem Enhancement - Program Code CRWE Use CRWE funds for watershed restoration and ecosystem enhancement projects that are related to road and trail maintenance decommissioning projects. Therefore, CRWE funded projects must be performed on landscapes associated with NFS roads and trails. Restoration projects must accomplish one or more of the following benefits: 1. Improve wildlife and fish habitat; 2. Improve range and forest stand conditions; 3. Improve water quality, quantity, and timing of stream flows; 4. Cleaner air; or 5. Effective long-term carbon sequestration. 91.21f - Management and Administration, Economic Recovery Construction Improvement and Maintenance- Program Code CRMA The ARRA allows a very small portion of funding to cover administrative and support costs associated with the implementation of activities authorized by the Act. Because this amount is limited to 1.5% of the appropriation, its use is limited to activities as follows: 1. The Economic Recovery Executive Team, 2. The regions, stations, and Area Economic Recovery Teams, 3. Economic Recovery Operations Centers, and WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 8 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 4. The Albuquerque Service Center- Budget and Finance, Audit and Assurance Staff. Only authorized employees in these organizations shall charge their time and expenses, which directly support Construction Improvement and Maintenance ARRA activities, to fund code CRMA. 91.22 - Wildfire Management Economic Recovery - Treasury Symbol 129/01118 – Fund Code WRRR Use WRRR funds for projects that protect communities from large, unnaturally severe fires and contribute to the restoration of fire-adapted ecosystems, thereby helping to foster fire-adapted communities well into the future. Recognize the importance of integrating fire as a critical natural process in land and resource management plans and activities, managing wildfire across landownership boundaries, and applying the best available science. 91.22a - Hazardous Fuels Federal Lands - Program Code WRHR Use WRHR funds for work projects focused on the following: 1. Restoring fire-adapted ecosystems, and 2. Reducing undesired effects of large, destructive wildfires by reducing the volume of hazardous fuels on forests, woodlands, shrub-lands, and grasslands. 91.22b - Hazardous Fuels Non-Federal Lands – Program Code WRHN Use WRHN funds for hazardous fuels reduction activities on non-Federal lands, carried out in cooperation with Tribes, States and territories. This program provides financial assistance through partnership agreements with State Foresters to treat hazardous fuels on lands owned by Tribes, States, local governments, private organizations, and individual land owners. 91.22c - Rehabilitation Federal Land – Program Code WRER Use WRER funds to restore NFS lands impacted by wildfire, addressing post-emergency rehabilitation needs on lands unlikely to recover naturally from wildland fire damage. Use WRER funds for work projects that mitigate hazards, such as protecting the public’s health and safety by removing dead or dying trees from areas near public access, such as trails and campgrounds. Hazard trees develop when trees are dead or injured, but left standing, after wildland fire or forest insect and disease infestation. WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 9 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 91.22d - Ecosystem Improvements Non-Federal Land – Program Code WREN Use WREN funds for work projects that achieve healthy ecological communities in both rural and urban settings. The benefits include improved wildlife and fish habitat; improved range and forest stand conditions; improved water quality, quantity, and timing of stream flows; cleaner air; and effective long-term carbon sequestration. 91.22e - Forest Health Protection Federal Lands - Program Code WRFH Use WRFH funds for work projects that monitor, assess, and mitigate forest health conditions on NFS lands at high risk to wildland fires, including communities in the wildland-urban interface and in previously burned areas. Authorized activities include detection, evaluation, prevention, and suppression of forest insects and diseases on forest and rangelands. 91.22f - Forest Health Protection Non-Federal Lands - Program Code WRFN Use WRFN funds for forest health activities on non-Federal lands, carried out in cooperation with Tribes, States and territories. This cooperation optimizes efficiency in executing a program to restore forestlands and rangelands damaged by insects, disease, and invasive plants on land owned by Tribes, States, local governments, private organizations, and individual land owners. Treatments protect non-Federal lands from damaging insects, diseases and invasive plants; reduce the risks of mortality from wildland fire; protect highly valued sites; and prevent future outbreaks by increasing the resilience of treated areas. 91.22g - Wood to Energy Biomass - Program Code WRWB Use WRWB funds for work projects related to the wood bioenergy derived from the fiber obtained by removing hazardous fuels in the forests, which can be a cost-effective alternative energy source. WRWB work projects will provide significant opportunities to protect communities, restore forest health, and decrease reliance on foreign oil. The Wood to Energy Biomass work projects will create markets for small diameter wood and low value trees removed during forest restoration activities. These grants help communities and entrepreneurs turn residues from forest restoration activities into marketable energy products. 91.22h - Management and Administration, Economic Recovery Wildland Fire Management - Program Code WRMA The ARRA allows a very small portion of funding to cover administrative and support costs associated with the implementation of activities authorized by the Act. Because this amount is limited to 1.5% of the appropriation, its use is limited to activities as follows: 1. The Economic Recovery Executive Team, WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 10 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS 2. The regions, stations, and Area Economic Recovery Teams, 3. Economic Recovery Operations Centers, and 4. The Albuquerque Service Center- Budget and Finance, Audit and Assurance Staff. Only authorized employees in these organizations shall charge their time and expenses, which directly support Wildfire Management ARRA activities, to fund code WRMA. 91.3 - Federal Land Assistance, Management, and Enhancement (FLAME) Treasury Symbol 12X1120 - Fund and Program Code FLME The FLAME Act of 2009 establishes a Wildfire Suppression Reserve Fund called the FLAME Fund. Congress appropriates monies for the FLAME Fund in the annual appropriations act. The FLAME Funds are available to cover the costs of large or complex wildfires. The FLAME Fund is a reserve to be used only when amounts provided for wildfire suppression and Federal emergency response in the Wildland Fire Management appropriation accounts are exhausted. 92 - ALLOCATION ACCOUNTS FROM OTHER USDA AGENCIES 92.1 - Hazardous Waste Management - Treasury Symbol 12X0500 - Fund and Program Code HWHW Use HWHW for hazardous materials management work required to comply with the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA; 42 U.S.C. 9601 et seq.) and the Resource Conservation and Recovery Act (RCRA; 42 U.S.C. 6901 et seq.). Congress appropriates HWHW funds in the Department of Agriculture, Rural Development, Food and Drug Administration, and Related Agencies’ Annual Appropriations Act. Transfers of HWHW are authorized from the Department of Agriculture to any agency of the Department for its use in meeting all requirements pursuant to CERCLA and RCRA on Federal and non-Federal lands. The Department of Agriculture routinely processed allocations of HWHW funds to the Forest Service for many years, but began using reimbursable accounts instead of allocations in FY 2007. 93 - TREASURY’S FUNDS 93.1 - Refund Monies - Treasury Symbol 20X1807 - Fund Code MRMR, Program Code MRMR Use fund MRMR to make refunds of collections or other receipts erroneously deposited into Treasury. These collections represent receipts that were not properly chargeable to any other appropriation. Prior to making the refunds, submit a request to Treasury for a warrant with supporting documentation about the funds. WO AMENDMENT 6509.11g-2010-2 EFFECTIVE DATE: 07/27/2010 DURATION: This amendment is effective until superseded or removed. 6509.11g_90 Page 11 of 11 FSH 6509.11g - SERVICE-WIDE APPROPRIATION USE HANDBOOK CHAPTER 90 - ALL OTHER APPROPRIATIONS AND FUNDS Agencies may charge account 20X1807, fund code MRMR, only when collections are deposited into Treasury as miscellaneous receipts and the amount to be refunded is not properly chargeable to any other Forest Service appropriation. Agencies are responsible to Treasury for the validity, accuracy, and legality of any charges to account 20X1807, fund code MRMR, and for retaining documentation of the appropriation account and amount(s) which were erroneously credited. Maintain a file of paid disbursement voucher forms with supporting documents for payments made from 20X1807, fund code MRMR. Make records available to internal and external auditors, especially those conducting on-site audits for the Government Accountability Office.