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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
Amendment No.: 6509.11m-2008-2
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Duration: This amendment is effective until superseded or removed.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-2008-1 to chapter 20.
New Document
6509.11m_40
32 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
Digest:
40 - Establishes new code and caption for direction previously published in Interim Directive
2006-8. Sets forth direction previously published in CFO Bulletin 2002-024 for National Level
Liability Accruals, with revisions in captions and updated procedures.
41 - Establishes new code and caption, “Employment Related National Accruals” and sets forth
related direction.
41.1 - Establishes new code and caption, “Accruing Unfunded Annual, Compensatory, and Sick
Leave” and sets forth related direction.
41.2 - Establishes new code and caption, “Accruing Federal Employees’ Compensation Act
(FECA) Actuarial Liability” and sets forth related direction.
WO AMENDMENT 6509.11m-2008-2
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DURATION: This amendment is effective until superseded or removed.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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
Digest--Continued:
41.3 - Establishes new code and caption, “Accruing FECA Unfunded Liability” and sets forth
related direction.
41.4 - Establishes new code and caption, “Office of Personnel Management Benefit Accrual”
and sets forth related direction.
41.5 - Establishes new code and caption, “Accruing Forest Service Uniform Orders and
Shipments” and sets forth related direction.
42 - Establishes new code and caption, “Legal Case-Related National Accruals.”
42.1 - Establishes new code and caption, “Accruals for Judgment Fund Contract Disputes” and
sets forth related direction.
42.2 - Establishes new code and caption, “Accruals for Judgment Fund for “No Fear” Cases” and
sets forth related direction.
42.3 - Establishes new code and caption, “Accruing Contingent Liabilities for Pending
Litigation” and sets forth related direction.
43 - Establishes new code and caption, “Payments to States and Counties.”
43.1 - Establishes new code and caption, “Accruing Payments to Counties - National
Grasslands” and sets forth related direction.
43.2 - Establishes new code and caption, “Accruing Payments to States - National Forest Fund”
and sets forth related direction. At yearend September 30, 2006, the Secure Rural Schools and
Roads Act expired, after being in effect for 7 years.
43.3 - Establishes new code and caption, “Accruing Payments to Minnesota – National Forest
Fund” and sets forth related direction.
44 - Establishes new code and caption, “USDA- and Office Space-Related National Accruals.”
44.1 - Establishes new code and caption, “Accruing Greenbook and USDA Working Capital
Fund Expenses” and sets forth related direction.
44.2 - Establishes new code and caption, “Accruing Office Space Rental, General Services
Administration” and sets forth related direction.
44.3 - Establishes new code and caption, “Accruing Department of Homeland Security Services”
and sets forth related direction.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
Table of Contents
41 - EMPLOYMENT-RELATED NATIONAL ACCRUALS................................... 4
41.1 - Accruing Unfunded Credit Hours, and Annual and Compensatory Leave ...................... 4
41.2 - Accruing Federal Employees’ Compensation Act (FECA) Actuarial Liability ............... 6
41.3 - Accruing FECA Unfunded Liability ................................................................................ 7
41.4 - Accruing Office of Personnel Management (OPM) Benefits .......................................... 9
41.5 - Accruing Forest Service Uniform Orders and Shipments .............................................. 12
42 - LEGAL CASE-RELATED NATIONAL ACCRUALS ............................................. 14
42.1 - Accruals for Judgment Fund Contract Disputes ............................................................. 14
42.2 - Accruals for Judgment Fund “No Fear Act” Cases ........................................................ 17
42.3 - Accruing Contingent Liabilities for Pending Litigation (Legal Representation Letter) 19
43 - PAYMENT TO STATES AND COUNTIES ............................................................ 21
43.1 - Accruing Payments to Counties - National Grasslands .................................................. 21
43.1a - Accrual Amount Computation .................................................................................. 21
43.1b - Accrual Entry Details ............................................................................................... 21
43.2 - Accruing Payments to States - National Forest Fund ..................................................... 23
43.2a - Accrual Amount Computation .................................................................................. 23
43.2b - Accrual Entry Details ............................................................................................... 23
43.3 - Accruing Payments to Minnesota - National Forest Fund ............................................. 25
44 - USDA AND OFFICE SPACE RELATED NATIONAL ACCRUALS ...................... 27
44.1 - Accruing Greenbook and USDA Working Capital Fund Expenses ............................... 27
44.2 - Accruing Office Space Rental - General Services Administration ................................ 29
44.3 - Accruing Department of Homeland Security Services .................................................. 31
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
“National level” accruals are in a group by themselves because they share a common
characteristic: the field has no responsibility for any portion of the accounting for these
servicewide expenses; and therefore, the national level business matters set forth in this directive.
The Albuquerque Service Center-Budget & Finance (ASC-B&F) performs all necessary
accounting functions including obligations and accruals. The Zero Code, sec. 07, includes the
Accrual Review and Approval Plan for all accruals in this directive. This plan sets forth
procedures for the review and approval of all period-end accrual adjustments before they are
processed in Foundation Financial Information System (FFIS), to achieve the greatest operating
effectiveness possible. This procedure includes who will conduct the review, how the review
will be evidenced, and how approval will be executed.
41 - EMPLOYMENT-RELATED NATIONAL ACCRUALS
41.1 - Accruing Unfunded Credit Hours, and Annual and Compensatory Leave
The U.S. Department of Agriculture (USDA) National Finance Center’s Payroll Accounting
System (PACS) calculates for the Forest Service, the cost of employees’ unused credit hours,
annual, and compensatory leave balances. The payroll system generates the Leave Liability
Report which is used by the Forest Service to record its leave liability. As employees use and
earn leave, the general ledger is updated to reflect the changes in leave costs.
The source documents for the Forest Service accrual are the USDA Leave Liability Report and
the USDA computer query report, “Account 2220/Account NM Unfunded.” ASC-B&F,
Payments-Servicewide and Accounts Maintenance (Pay-SWAM), records the accrual quarterly,
using vendor identification code “EMPL” as instructed by the USDA/Office of the Chief
Financial Officer (OCFO), budget object class (BOC) 1100, transaction code YE and transaction
type UL. The YE/UL document has two lines of accounting:
1. An increase to record the current quarter’s accrual amount, and,
2. A decrease to reverse the prior quarter’s accrual amount.
In this manner, the accrual and the reversal are manually entered and processed into FFIS by
ASC-B&F Pay-SWAM at the end of each fiscal quarter.
Exhibit 01 identifies the source documents and data elements for the accrual entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.1 - Exhibit 01
ACCRUAL INFORMATION FOR UNFUNDED LEAVE
Accrual
Information
Source
1. USDA: Leave
Liability Report.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget Object
Class
EMPL
BOC 1100
2. USDA: The
SAS Query Report
“Account 2220/
Account NM
Unfunded”
Transaction
Code/
Transaction
Type
YE/UL
Standard General Ledger
Postings
To record accrual for the current
quarter.
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2220 Unfunded Leave
Budgetary:
None
To reverse the prior quarter’s
accrual.
Proprietary:
Debit 2220 Unfunded Leave
Credit 6800 Future Funded
Expenses
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.2 - Accruing Federal Employees’ Compensation Act (FECA) Actuarial Liability
Federal Employment Compensation Act (FECA) Actuarial Liability is the amount recorded by
employer agencies for the actuarial present value of future FECA benefits provided to Federal
employees or their beneficiaries as a result of work-related deaths, disability, or occupational
disease. Refer to Financial Accounting Standards Advisory Board’s (FASAB) Liability
Standard, number 5, paragraphs 95 and 96 for further information on this topic.
The source document for the FECA accrual is a written advisory from the U.S. Department of
Labor to the USDA Office of the Chief Financial Officer (OCFO), documenting the accrual
amount. The USDA OCFO forwards this information via email to the Forest Service, ASCB&F, Pay-SWAM. Pay-SWAM records the accrual quarterly, using vendor identification code
“FECA” as instructed by the USDA/OCFO, BOC 1200, transaction code YE and transaction
type FE. The YE/FE document has two lines of accounting:
1. An increase to record the current quarter’s accrual amount, and
2. A decrease to reverse the prior quarter’s accrual amount.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM quarterly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
41.2 - Exhibit 01
ACCRUAL INFORMATION FOR FECA ACTUARIAL LIABILITY
Accrual
Information
Source
Written advisory
from the
Department of
Labor to the
USDA OCFO
who then
forwards the
pertinent
information
via email
notification
to Forest Service ASCB&F Pay-SWAM.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget Object
Class
FECA
BOC 1200
Transaction
Code/
Transaction
Type
YE/FE
Standard General Ledger Postings
For increases in recorded liability:
Proprietary:
Debit 7600 Changes in
Actuarial Liability
Credit 2650 Actuarial FECA
Liability
Budgetary:
None
For decreases in recorded liability:
Proprietary:
Debit 2650 Actuarial FECA
Liability
Credit 7600 Changes in
Actuarial Liability
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.3 - Accruing FECA Unfunded Liability
Forest Service records the amount of the employer’s portion of contributions to employee benefit
programs; although the benefit expense is incurred, the cost does not require current-year budget
authority. This is not an actuarial liability. This benefit expense includes workers compensation
for Federal employees. Unemployment accruals are recorded separately, part of the USDA
“Greenbook” group of expenses (sec. 44.1). The amount of FECA liability is billed to agencies
by the Department of Labor for FECA payments that were made on the agencies’ behalf.
Department of Labor bills agencies 2 years in arrears of the actual disbursements to claimants.
The funding for the liability comes from a future Forest Service appropriation.
The source document for the FECA accrual is a written advisory from the U.S. Department of
Labor to the USDA OCFO documenting the accrual amount. The USDA-OCFO forwards the
information via email notification to Forest Service ASC-B&F Pay-SWAM. Pay-SWAM
records the accrual quarterly, using the Department of Labor’s vendor identification code
“16010001F A” EMPL”, BOC 1200, transaction code YE and transaction type UA. The YE/UA
document records the actual FECA expense that the Department of Labor disbursed on behalf of
the Forest Service during the quarter, with its related unfunded liability. The YE/UA document
has two lines of accounting:
1. An increase to record the current quarter’s accrual amount, and
2. A decrease to reverse the prior quarter’s accrual amount.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM quarterly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.3 - Exhibit 01
ACCRUAL INFORMATION FOR FECA UNFUNDED LIABILITY
Accrual
Information
Source
Written advisory
from the
Department
of Labor to
the USDA
OCFO
who then
forwards
the pertinent
information
via email
notification
to Forest Service,
ASC-B&F PaySWAM.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget
Object Class
16010001F A
BOC 1200
Transaction
Code/
Transaction
Type
YE/UA
Standard General Ledger Postings
To record the current quarter’s FECA
expense and related unfunded
liability:
Proprietary:
Debit 6850 Employer
Contributions to
Employee Benefit
Programs Not
Requiring Current
Year Budget
Authority
Credit 2225 Unfunded FECA
Liability
Budgetary:
None
To reverse the previous quarter’s
FECA expense and related unfunded
liability:
Proprietary:
Debit 2225 Unfunded FECA
Liability
Credit 6850 Employer
Contributions to
Employee Benefit
Programs Not
Requiring Current
Year Budget
Authority
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.4 - Accruing Office of Personnel Management (OPM) Benefits
Agencies must reclassify OPM Benefit Accruals that come through the PACS feeder system,
from SGL account 2190, Other Accrued Liabilities, to SGL account 2213, Employer
Contributions and Payroll Taxes Payable.
The source documents for the OPM Benefit accrual are a letter and data table from the USDA
OCFO, containing the accrual amount. The USDA OCFO emails the information to the Forest
Service ASC-B&F Pay-SWAM. Pay-SWAM records the accrual quarterly, using vendor
identification code “EMPL” as instructed by the USDA/OCFO, and the OPM’s vendor
identification code, “24000001F A”, BOC 1200, with transaction code YE. The transaction code
YE document has four lines of accounting:
1. A transaction type DE increase to reverse the previous quarterly accrual
2. A transaction type F2 decrease to reverse the previous quarterly accrual
3. A transaction type DE decrease to reverse the incorrect postings recorded by the
PACS feeder for the current quarter’s accrual amount; and
4. A transaction type F2 increase to record the correct posting for the current quarter.
The change in the accrual amount is manually entered and processed by ASC-B&F Pay-SWAM
quarterly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.4 - Exhibit 01
ACCRUAL INFORMATION FOR OPM BENEFIT ACCRUAL
Accrual
Information
Source
Letter and Data Table
from the USDA OCFO
who then
forwards
the information
via email
notification
to Forest Service,
ASC-B&F PaySWAM.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget
Object Class
EMPL and
24000001F A
Transaction
Code/
Transaction
Type
YE/DE
Increase
BOC 1200
Line 1 of 4
YE/F2
Decrease
Line 2 of 4
Standard General Ledger
Postings
To reverse the prior quarter
accrual reclassification
Proprietary:
Debit 2190 Other
Liabilities
5700 Expended
Appropriations
Credit 6100 Operating
Expense
3107 Unexpended
Appropriations
Used
Budgetary:
Debit 4901 Delivered
Orders Unpaid
Credit 4610 Allotments
Realized
Resource
To reverse the prior quarterly
accrual reclassification:
Proprietary:
Debit 6400 Benefit
Expense
3107 Unexpended
Appropriations
Used
Credit 2213 Employer
Contributions
and Payroll
Taxes Payable
5700 Expended
Appropriations
Budgetary:
Debit 4610 Allotments
Realized Resource
Credit 4901 Delivered
Orders Unpaid
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.4 - Exhibit 01--Continued
ACCRUAL INFORMATION FOR OPM BENEFIT ACCRUAL
Accrual
Information
Source
Letter and Data Table
from the USDA OCFO
who then
forwards
the information
via email
notification
to Forest Service,
ASC-B&F PaySWAM.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget
Object Class
EMPL and
24000001F A
Transaction
Code/
Transaction
Type
YE/DE
Decrease
Line 3 of 4
BOC 1200
YE/F2
Increase
Line 4 of 4
Standard General Ledger
Postings
To decrease recorded liability
in a sample General Fund:
Proprietary:
Debit 2190 Other
Liabilities
5700 Expended
Appropriations
Credit 6100 Operating
Expense
3107 Unexpended
Appropriations
Used
Budgetary:
Debit 4901 Delivered
Orders Unpaid
Credit 4610 Allotments
Realized
Resource
To increase recorded liability
in a sample General Fund:
Proprietary:
Debit 6400 Benefit
Expense
3107 Unexpended
Appropriations
Used
Credit 2213 Employer
Contributions
and Payroll
Taxes Payable
5700 Expended
Appropriations
Budgetary:
Debit 4610 Allotments
Realized Resource
Credit 4901 Delivered
Orders Unpaid
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
41.5 - Accruing Forest Service Uniform Orders and Shipments
1. Forest Service employees, who work outdoors and others whose job involves meeting
the public, each have an annual allowance for the purchase of required components of the
Forest Service official uniform. The uniform allowance amount is not disbursed to the
employee; it is retained by the Forest Service who deducts allowance amounts when the
employee receives their uniform components from the contracted uniforms provider. As
the fiscal year progresses, existing employees liquidate their allowances as they order and
receive uniform components.
2. The uniform vendor receives Forest Service orders, batched in a nightly electronic
file. At the end of the quarter, the uniform vendor emails the source documents to ASCB&F Pay-SWAM for: (a) orders placed by the Forest Service and received by the vendor
but not shipped to the employee, and (b) orders shipped but not invoiced. ASC-B&F
Pay-SWAM records the accrual quarterly, using the uniform vendor’s identification code
for the vendor ID, and BOC 1210. The accounting documents are manually entered and
processed, as follows:
a. Orders placed by the Forest Service and received by the vendor but not shipped.
(1) A transaction code SV, transaction type CM, processed with a decrease indicator,
reverses the commitment for uniform allowances. The SV/CM is processed only at
the end of fiscal quarters 1 through 3. The SV/CM is not used at yearend (the 4th
quarter) because FFIS automatically removes all open commitment documents
(transaction code RQ).
(2) A transaction code SV, transaction type UN, processed with an increase indicator,
records the undelivered order for the uniforms ordered but not shipped. For fiscal
quarters 1 through 3, the SV/UN is processed with SV/CM. For fiscal quarter 4, the
SV/UN is processed alone for uniforms orders placed but not shipped.
b. Orders shipped by the vendor but not invoiced.
(1) A transaction code SV, transaction type CM, processed with a decrease indicator,
reverses the commitment for uniform allowances. The SV/CM is processed only at
the end of fiscal quarters 1 through 3. The SV/CM is not used at yearend (the 4th
quarter) because FFIS automatically removes all open commitment documents
(transaction code RQ).
(2) A transaction code SV, transaction type DE, processed with an increase indicator,
records the delivered order for the uniforms shipped but not invoiced. For fiscal
quarters 1 through 3, the SV/DE is processed with SV/CM. For fiscal quarter 4, the
SV/DE is processed alone for uniforms orders shipped but not invoiced.
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
3. The prior period accrual amount(s) automatically reverse in the last month of each
quarter; for example, the accrual for the quarter ended December 31 would reverse in
early March so that the new accrual amount for the quarter ending March 31 could be
recorded.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
41.5 - Exhibit 01
ACCRUAL INFORMATION FOR FOREST SERVICE UNIFORMS
Accrual
Information
Source
Accrual
Frequency
Vendor
ID Code;
Budget Object
Class
Transaction
Code/
Transaction
Type
SV/CM
Decrease
Vendor
emails the
accrual data
to Forest
Service,
ASC-B&F
SWAM.
(a) orders
Received but
not
Shipped,
(b) orders
shipped but
not invoiced
Used in fiscal
quarters 1-3
with a SV/UN
or SV/DE
Quarterly
Vendor’s
Taxpayer
ID
Number
BOC 1210
SV/UN
Increase
Used in fiscal
quarters 1-3
with a SV/CM.
In quarter 4,
use SV/UN
alone.
SV/DE
Increase
Used in fiscal
quarters 1-3
with a SV/CM.
In quarter 4,
use SV/DE
alone.
Standard General Ledger Postings
To decrease recorded commitment for a
General Fund:
Proprietary:
None
Budgetary:
Debit 4700 Commitments
Credit 4610 Allotments Realized
Resources
To record orders received by vendor but not
shipped (undelivered orders) for a General
Fund:
Proprietary:
None
Budgetary:
Debit 4610 Allotments Realized
Resources
Credit 4801 Undelivered Orders
Unpaid
To record orders shipped by vendor but not
invoiced (an accrual) for a General Fund:
Proprietary:
Debit 6100 Operating Expense
3107 Unexpended
Appropriations Used
Credit 2190 Other Liabilities
5700 Expended Appropriations
Budgetary:
Debit 4610 Allotments Realized
Resources
Credit 4901 Delivered Orders Unpaid
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42 - LEGAL CASE-RELATED NATIONAL ACCRUALS
42.1 - Accruals for Judgment Fund Contract Disputes
In 1956 by statute, Congress created the Judgment Fund, a permanent, indefinite appropriation
for the payment of final judgments that were "not otherwise provided for." This fund provides a
mechanism that alleviates the procedural burdens of judgment payment, allows more timely
payments, and reduces the assessment of interest against the United States (where such was
allowed by law) during the period between the rendering and payment of an award. The
Judgment Fund is available for most court judgments and Justice Department compromise
settlements of actual or imminent lawsuits against the government. The Judgment Fund itself is
broken down into several appropriations, as follows:
42.1 - Exhibit 01
JUDGMENT FUND APPROPRIATIONS
Treasury
Symbol
20X1740
20X1741
20X1742
20X1743
Treasury Symbol Title
Court of Claims (see sec. 45.3)
U.S. Courts, Torts, and “No Fear Act” (see sec. 42.2 for “No Fear Act:, sec. 45.3
for Torts)
Claims for Damages (Small Claims) (see sec. 45.3)
Contract Disputes (see sec. 42.1)
When contract disputes are settled and the settlement involves the Forest Service paying the
claimant, the Treasury pays the settlement on behalf of the Forest Service from the Judgment
Fund. The Forest Service is then responsible for repaying the Judgment Fund; from all available
funds.
Agencies must reimburse Contract Disputes, (Treasury’s Treasury Symbol 20X1743) in
accordance with the provisions of The Contract Disputes Act (CDA):
“. . . governed by 41 U.S.C. 612. Subsections 612(a) and 612(b) provide
that awards made by federal boards of contract appeals and judgments
made by federal courts will be paid from the permanent indefinite
appropriation commonly referred to as the "Judgment Fund which was
established by 31 U.S.C. 1304. Subsection 612(c) provides that CDA
payments made on behalf of federal agencies by the Judgment Fund
pursuant to subsections (a) and (b) shall be reimbursed to the Fund.”
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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When the Judgment Fund pays a Contract Disputes Act claim on behalf of an agency, the
Treasury Financial Management Service (FMS) reduces the fund's balance with the U.S.
Department of the Treasury and records an expense in the fund’s standard general ledger. At the
same time, FMS records a receivable in the recoveries account for Federal agency settlements of
claims under the Contract Disputes Act. Consequently, the debtor Federal agency is required to
record a payable to the Judgment Fund. Those amounts remain a receivable on FMS's books and
a payable on the debtor agency's books until reimbursement to the fund is made by the agency.
At the end of each fiscal year, FMS sends confirmation letters to agencies for the purpose of
verifying account balances. ASC-B&F Financial Reporting & Reconciliation (FR&R) certifies
quarterly balances and submits the certification to the USDA OCFO.
The source document for the accrual is a letter titled “Judgment Fund for Period XX” (where the
“XX” identifies the fiscal quarter) from the USDA OCFO to Forest Service, ASC-B&F PaySWAM. ASC-B&F, Pay-SWAM and FR&R jointly review and reconcile the cases previously
accrued, with the Treasury Receivable Ledger, the Judgment Fund letter, and the actual
payments recorded. ASC-B&F Pay-SWAM records the accrual quarterly, using Treasury’s
vendor identification code “20050010F A,” BOC 4230, transaction code YE and transaction type
FF. The YE/FF document has one line of accounting: an increase to record the accrual for the
current quarter.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42.1 - Exhibit 01
ACCRUAL INFORMATION FOR JUDGMENT FUND CONTRACT DISPUTES
Accrual
Information
Source
Letter “Judgment
Fund for Period
XX”
from the USDA
OCFO to Forest
Service, ASC-B&F
Pay-SWAM.
Accrual
Frequency
Quarterly
20050010F
A
BOC 4230
Vendor
ID Code;
Budget
Object Class
YE/FF
Standard
General
Ledger
Postings
Used only when all cases are paid, this
entry reverses the accrual recorded in
the previous quarter in a sample
General Fund:
Proprietary:
Debit 2992 Other Liabilities
Unfunded
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record the accrual for the current
quarter in a sample General Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2992 Other Liabilities
Unfunded
Transaction Code/
Transaction Type
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42.2 - Accruals for Judgment Fund “No Fear Act” Cases
General information about the Judgment Fund is provided in section 42.1. The Judgment Fund
also pays awards made on cases settled in accordance with the No Fear Act, formally titled,
“Federal Anti-discrimination and Retaliation (No FEAR) Act of 2002,” enacted May 15, 2002.
The source document for the accrual is a letter titled “Judgment Fund for Period XX” (where the
“XX” identifies the fiscal quarter) from the USDA OCFO to Forest Service, ASC-B&F PaySWAM. ASC-B&F Pay-SWAM and FR&R jointly review and reconcile the cases previously
accrued, with the Treasury Receivable Ledger, the Judgment Fund letter, and the actual
payments recorded. ASC-B&F Pay-SWAM records the accrual quarterly, using Treasury’s
vendor identification code “20050010F A,” BOC 4230, transaction code YE, and transaction
type FF. The YE/FF document has one line of accounting: an increase to record the accrual for
the current quarter.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42.2 - Exhibit 01
ACCRUAL INFORMATION FOR JUDGMENT FUND “NO FEAR ACT” CASES
Accrual
Information
Source
Letter “Judgment
Fund for Period
XX”
from the USDA
OCFO to Forest
Service, ASC-B&F
Pay-SWAM.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget Object
Class
20050010F A
BOC 4230
Transaction
Code/
Transaction
Type
YE/FF
Standard General Ledger
Postings
Used only when all cases are paid,
this entry reverses the accrual
recorded in the previous quarter in
a sample General Fund:
Proprietary:
Debit 2992 Other
Liabilities
Unfunded
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record the accrual for the
current quarter in a sample
General Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2992 Other
Liabilities
Unfunded
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42.3 - Accruing Contingent Liabilities for Pending Litigation (Legal
Representation Letter)
This entry records the contingent liability, estimated amount of probable payments provided by
the USDA Office of General Counsel, which are expected to occur in the future when litigation
settlements are ordered against the Forest Service. These amounts are recognized as a result of a
past event where the future outflow or other sacrifice of resources is probable and measurable.
These accrued expenses are required to be funded from future-year appropriations.
The source document for the accrual is the “Legal Representation Letter” from the USDA Office
of General Counsel (OGC). ASC-B&F Pay-SWAM records the accrual quarterly, using vendor
identification code “LEGAL” as instructed by the USDA/OCFO, BOC 4230, transaction code
YE and transaction type 80. The YE/80 document has two lines of accounting:
1. A decrease to reverse the accrual recorded for the previous quarter and,
2. An increase to record the accrual for the current quarter.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM quarterly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
42.3 - Exhibit 01
ACCRUAL INFORMATION FOR CONTINGENT LIABILITIES
FOR PENDING LITIGATION
Accrual
Information
Source
Legal
Representation
Letter from
the USDA
Office of
General Counsel
to Forest Service
ASC-B&F
Financial Reports
Branch
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget Object
Class
LEGAL
BOC 4230
Transaction
Code/
Transaction
Type
YE/80
Standard General Ledger
Postings
To reverse the accrual for the
previous quarter’s liability in a
sample General Fund:
Proprietary:
Debit 2920 Contingent
Liabilities
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record an accrual for the
current quarter in a sample
General Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2920 Contingent
Liabilities
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
6509.11m_40
Page 21 of 32
FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
43 - PAYMENT TO STATES AND COUNTIES
43.1 - Accruing Payments to Counties - National Grasslands
Title III of the Bankhead-Jones Farm Tenant Act of July 22, 1937, as amended (7 U.S.C. 1012),
hereafter referred to as “the Act,” is the authority for the payments to counties. At the end of
each calendar year, 25 percent of the revenues from each national grassland or land utilization
project are paid to the counties in which such lands are located. These payments are not
payments in lieu of taxes (PILT); instead, they are national grassland or land utilization project
receipts to be shared through grants with local governments for the purposes stated in the Act.
43.1a - Accrual Amount Computation
The ASC-B&F Receivables & Collections Branch, All Services Receipts (ASR) team computes
the amount of the accrual using the following steps:
1. Obtain the “Draft Monthly Summary Report,” produced by the All Services Receipts
(ASR) System for National Grasslands. Determine the number of months’ financial
activity included in ASR for the current calendar year-to-date.
2. Divide the total revenue amount by the number of months to obtain a monthly rate.
3. Multiply the monthly rate by the number of months for the accrual, for example,
multiply the monthly rate times twelve for December 31, times three for March 31. This
calculation projects or estimates the amount of revenue for the months in the reporting
period (in relation to the calendar year payment period).
4. Multiply the amount calculated in step 3 by 25 percent to estimated the amount of the
payment to the counties.
5. Submit the request to ASC-B&F Pay-SWAM, to record this accrual using a YE/FF
transaction that posts to Treasury Symbol 12X5896, fund code NGNG.
6. Review the accrual for accuracy prior to month-end, after it is keyed into FFIS and
approved by the Pay-SWAM team.
43.1b - Accrual Entry Details
ASC-B&F Pay-SWAM records the accrual quarterly, using vendor identification code “FS
ACCRUAL” as defined by the Forest Service, BOC 4110, transaction code YE and transaction
type FF. The YE/FF document has two lines of accounting:
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
1. A decrease to reverse the accrual recorded for the previous quarter and,
2. An increase to record the accrual for the current quarter.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM quarterly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
43.1 - Exhibit 01
ACCRUAL INFORMATION FOR PAYMENTS TO COUNTIES –
NATIONAL GRASSLANDS
Accrual
Information
Source
ASC-B&F
Receivables and
Collections Branch,
All Services
Receipts Staff
prepares the
accrual estimate
using current
revenue
data.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget Object
Class
FS ACCRUAL
BOC 4110
Transaction
Code/
Transaction
Type
YE/FF
Standard General Ledger
Postings
To reverse the accrual recorded
for the previous quarter in
recorded liability in a sample
Special Fund:
Proprietary:
Debit 2992 Other Unfunded
Liabilities
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record the current quarter’s
accrual in a sample Special
Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2992 Other Unfunded
Liabilities
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
43.2 - Accruing Payments to States - National Forest Fund
The Act of May 23, 1908, as amended (16 U.S.C. 500), commonly known as “Payments to
States,” requires, with a few exceptions, that 25 percent of all revenue received from the national
forests be paid to the states in which the national forests are located. The revenues include
receipts from timber, grazing, special-use permits, power and mineral leases, and admission and
user fees. In compliance with the provisions of the Act, states use the moneys for public schools
and public roads in the county or counties in which the national forests are situated.
43.2a - Accrual Amount Computation
The ASC-B&F Receivables & Collections Branch, All Services Receipts (ASR) team computes
the amount of the accrual using the following steps:
1. Obtain the “Draft Monthly Summary Report,” produced by the All Services Receipts
(ASR) System for the National Forest Fund. Determine the number of months’ financial
activity included in ASR for the current fiscal year-to-date.
2. Divide the total revenue amount by the number of months to obtain a monthly rate.
3. Multiply the monthly rate by the number of months for the accrual, for example,
multiply the monthly rate times three for December 31, times six for March 31. This
calculation projects or estimates the amount of revenue for the months in the reporting
period.
4. Multiply the amount calculated in step 3 by 25 percent to estimated the amount of the
payment to States.
5. Submit the request to ASC-B&F Pay-SWAM, to record this accrual using a YE/FF
transaction that posts to Treasury Symbol 12X5201, with a fund code of PSPS.
6. Review the accrual for accuracy prior to month-end, after it is keyed into FFIS and
approved by the Pay-SWAM team.
43.2b - Accrual Entry Details
The source documents for the accrual are prepared by the ASC-B&F Receivables & Collections
Branch, ASR team, using actual revenue data from current accounting periods, recorded in the
ASR System. ASC-B&F Pay-SWAM records the accrual quarterly, using vendor identification
code “FS ACCRUAL” as defined by the Forest Service, BOC 4110, transaction code YE and
transaction type FF. The YE/FF document has two lines of accounting:
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
1. A decrease to reverse the accrual recorded for the previous quarter and,
2. An increase to record the accrual for the current quarter.
In this manner, the accrual and the reversal are manually entered and processed.
The data table in exhibit 01 below identifies the source documents and data elements for the
accrual entry.
43.2 - Exhibit 01
ACCRUAL INFORMATION FOR PAYMENTS TO STATES –
NATIONAL FOREST FUND
Accrual
Information
Source
ASC-B&F
Receivables
and Collections
Branch, All
Services
Receipts Staff
prepares the
accrual estimate
using current
revenue data.
Accrual
Frequency
Quarterly
Vendor
ID Code;
Budget
Object Class
FS
ACCRUAL
BOC 4110
Transaction
Code/
Transaction
Type
YE/FF
Standard General Ledger
Postings
To reverse the accrual recorded for
the previous quarter in recorded
liability in a sample Special Fund:
Proprietary:
Debit 2992 Other Unfunded
Liabilities
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record the current quarter’s
accrual in a sample Special Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2992 Other Unfunded
Liabilities
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
43.3 - Accruing Payments to Minnesota - National Forest Fund
The Act of June 22, 1948, as amended (16 U.S.C. 577g), provides that the Secretary of the
Treasury, upon certification by the Secretary of Agriculture, shall pay to the State of Minnesota
at the close of each fiscal year, from any national forest receipts not otherwise appropriated, an
amount equivalent to three-fourths of 1 percent of the fair appraised value of certain national
forest lands in the counties of Cook, Lake, and St. Louis situated within the Superior National
Forest.
The ASC-B&F Receivables & Collections Branch, All Services Receipts (ASR) team computes
the amount of the accrual and submits it to ASC-B&F Pay-SWAM. SWAM records the accrual
using a YE/FF transaction to Treasury Symbol 12X5213 with a fund code of MNMN. After the
accrual is keyed into FFIS and approved by the Pay-SWAM team, the ASR team shall review it
for accuracy prior to year end.
The source documents for the accrual are prepared by the ASC-B&F Receivables & Collections
Branch, ASR team. ASC-B&F Pay-SWAM records the accrual annually at fiscal yearend, using
vendor identification code “FS ACCRUAL” as defined by the Forest Service, BOC 4110,
transaction code YE and transaction type FF. The YE/FF document has two lines of accounting:
1. A decrease to reverse the accrual recorded for the previous period and,
2. An increase to record the accrual for the current year.
In this manner, the accrual and the reversal are manually entered and processed.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
43.3 - Exhibit 01
ACCRUAL INFORMATION FOR PAYMENTS TO MINNESOTA –
NATIONAL FOREST FUND
Accrual
Information
Source
ASC-B&F
Receivables
and Collections
Branch, All
Services
Receipts Staff,
prepares the
accrual estimate
using current
revenue data.
Accrual
Frequency
Annually
Vendor
ID Code;
Budget Object
Class
FS ACCRUAL
BOC 4110
Transaction
Code/
Transaction
Type
YE/FF
Standard General Ledger
Postings
To reverse the accrual recorded
for the previous quarter in
recorded liability in a sample
Special Fund:
Proprietary:
Debit 2992 Other Unfunded
Liabilities
Credit 6800 Future Funded
Expenses
Budgetary:
None
To record the current quarter’s
accrual in a sample Special Fund:
Proprietary:
Debit 6800 Future Funded
Expenses
Credit 2992 Other Unfunded
Liabilities
Budgetary:
None
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44 - USDA AND OFFICE SPACE RELATED NATIONAL ACCRUALS
44.1 - Accruing Greenbook and USDA Working Capital Fund Expenses
The USDA processes accounting transactions in a centralized manner for administrative
functions and the related operating costs for its many bureaus in the Washington, DC, area.
Among those services are: the centralized mailroom function, services for physically challenged
employees, and photocopy machines. The Forest Service obligates its share of these expected
costs in accordance with annual written notification from the USDA Office of the Chief
Financial Officer.
The source documents for the accrual are a letter and data table from the USDA OCFO who
emails the pro-rated cost information to the Forest Service ASC-B&F Pay-SWAM. Pay-SWAM
records the accrual quarterly, using various vendor identification codes, various BOCs,
transaction code YE, and transaction types UN and DE. The YE/DE/UN document has two lines
of accounting:
1. A transaction type DE increase in delivered orders to record the accrual for the current
quarter, and
2. A transaction type UN decrease to record the corresponding reduction in undelivered
orders.
The SV’s automatic reversal period is set for the subsequent month.
FECA expenses listed on Greenbook are accrued based on separate guidance provided by the
USDA OCFO via email.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44.1 - Exhibit 01
ACCRUAL INFORMATION FOR GREENBOOK AND
USDA WORKING CAPITAL FUND EXPENSES
Accrual
Information
Source
Letter and
Data Table
from the USDA OCFO
who then
forwards
the pertinent
information
via email
notification
to Forest Service,
ASC-B&F PaySWAM. These entries
pertain to expenses
other than unfunded
unemployment
expense.
Accrual
Frequency
Vendor
ID
Code;
Budget
Object
Class
Transaction
Code/
Transaction
Type
YE/DE
Increase
Quarterly
Varies
BOC
Various
YE/UN
Decrease
Standard General Ledger Postings
To record the accrual for the current
quarter, in a sample General Fund:
Proprietary:
Debit 6100 Operating Expense
3107 Unexpended
Appropriations Used
Credit 2190 Other Liabilities
5700 Expended
Appropriations
Budgetary:
Debit 4610 Allotments Realized
Resources
Credit 4901 Delivered Orders
Unpaid
To record the corresponding decrease
in undelivered orders for the current
quarter, in a sample General Fund:
Proprietary:
None
Budgetary:
Debit 4801 Undelivered Orders
Unpaid
Credit 4610 Allotments Realized
Resources
WO AMENDMENT 6509.11m-2008-2
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 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44.2 - Accruing Office Space Rental - General Services Administration
The General Services Administration (GSA) negotiates leases with building owners for Federal
agency office space. This accrual is necessary to recognize the unpaid rent due at the end of the
month for Forest Service leased facilities.
The source documents for the accrual are titled “Rent on the Web,” and are retrieved by the
ASC-B&F Pay-SWAM group from the GSA “Rent on the Web” Login Page Web site:
https://www.pbs-billing.gsa.gov/drw/login.asp. After accessing the Web site, log in (requires
user ID and password), locate the “Rent Bill” tab on the far left of the screen; select “Rent on the
Web”, and request the reports by bureau, year, month, and state, to retrieve Forest Service costs.
ASC-B&F Pay-SWAM records the accrual monthly, using vendor identification code
“G01GSASPACE” as instructed by the USDA/OCFO, various BOCs, transaction code RC and
transaction type 01. The RC/01 document has two lines of accounting:
1. A decrease to reverse the accrual recorded for the previous quarter and,
2. An increase to record the accrual for the current quarter.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM monthly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44.2 - Exhibit 01
ACCRUAL INFORMATION FOR OFFICE SPACE RENTAL GENERAL SERVICES ADMINISTRATION
Accrual
Information
Source
Accrual
Frequency
Vendor
ID Code;
Budget Object
Class
Transaction
Code/
Transaction
Type
Access GSA
Web site:
https://www.pbsbilling.gsa.gov/
Reports retrieved
by bureau, year,
month, and state,
“Rent on the
Web”.
G01GSASPACE
Monthly
BOC Various
RC/01
Standard General Ledger
Postings
To reverse the accrual from the
previous quarter, in a sample
General Fund:
Proprietary:
Debit 2190 Other Liabilities
5700 Expended
Appropriations
Credit 6100 Operating Expense
3107 Unexpended
Appropriations
Used
Budgetary:
Debit 4901 Delivered Orders
Unpaid
Credit 4610 Allotments
Realized
Resource
To record the accrual for the
current quarter, in a sample
General Fund:
Proprietary:
Debit 6100 Operating Expense
3107 Unexpended
Appropriations
Used
Credit 2190 Other Liabilities
5700 Expended
Appropriations
Budgetary:
Debit 4610 Allotments Realized
Resource
Credit 4901 Delivered Orders
Unpaid
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44.3 - Accruing Department of Homeland Security Services
Security services provided by the Department of Homeland Security (DHS) have increased the
safety of employees and facilities. This accrual recognizes unbilled services that the Forest
Service has received from DHS.
The source documents for the accrual, titled “DHS Federal Protective Service Security,” are
retrieved by the ASC-B&F Pay-SWAM group from the following GSA Web site:
https://www.pbs-billing.gsa.gov/drw.login.asp. After accessing the Web site, log in (requires
user ID and password), select the “DHS Security” tab; request the reports by bureau, year,
month, and State, to retrieve Forest Service security costs. ASC-B&F Pay-SWAM records the
accrual monthly, using vendor identification code “G18DHSFPSSE” as instructed by the
USDA/OCFO, various BOCs, transaction code RC, and transaction type 01. The RC/01
document has two lines of accounting:
1. A decrease to reverse the accrual recorded for the previous quarter and,
2. An increase to record the accrual for the current quarter.
In this manner, the accrual and the reversal are manually entered and processed by ASC-B&F
Pay-SWAM monthly.
The data table in exhibit 01 identifies the source documents and data elements for the accrual
entry.
WO AMENDMENT 6509.11m-2008-2
EFFECTIVE DATE: 05/12/2008
DURATION: This amendment is effective until superseded or removed.
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CHAPTER 40 - ACCRUING NATIONAL LEVEL LIABILITIES
44.3 - Exhibit 01
ACCRUAL INFORMATION FOR
DEPARTMENT OF HOMELAND SECURITY SERVICES
Accrual
Information
Source
Accrual
Frequency
Access GSA
Web site:
Pbsbilling.gsa.gov
Vendor
ID Code;
Budget Object
Class
G18DHSFPSSE
Monthly
Advisory
Information
Retrieved
From the
“DHS
Security” tab.
Reports
retrieved by
bureau, year,
month, and
state.
Reports are
titled, “DHS
Federal
Protective
Service
Security”
BOC Various
Transaction
Code/
Transaction
Type
RC/01
Standard General Ledger Postings
For increases in recorded liability in a
sample General Fund:
Proprietary:
Debit 6100 Operating Expense
3107 Unexpended
Appropriations Used
Credit 2190 Other Liabilities
5700 Expended
Appropriations
Budgetary:
Debit 4610 Allotments Realized
Resource
Credit 4901 Delivered Orders
Unpaid
For decreases in recorded liability in a
sample General Fund:
Proprietary:
Debit 2190 Other Liabilities
5700 Expended
Appropriations
Credit 6100 Operating Expense
3107 Unexpended
Appropriations Used
Budgetary:
Debit 4901 Delivered Orders
Unpaid
Credit 4610 Allotments Realized
Resource