Documentation for Expenditures Incurred Against the Supplemental Appropriation for Flood Emergency Work



In Reply Refer To:
Mail Stop 442



                               MEMORANDUM

							May 14, 1996

To:       Administrative Officers

From:     Alice A. Sabatini
	  Administrative Officer, Water Resources Division

Subject:  Documentation for Expenditures Incurred Against the 
          Supplemental Appropriation for Flood Emergency Work

		  ***REPLY REQUESTED BY AUGUST 25, 1996***

The following instructions are provided to assist you in documenting
expenditures associated with the supplemental appropriation for Flood
Emergency Work.  Account numbers will be established in the Federal Financial
System (FFS) under fund code 0804C for all cost centers receiving funding
(CCCC-70400, where CCCC is your cost center code); data shells are not
required, but the account numbers will have to be entered into your local
Administrative Information System (AIS) data base.  We anticipate that all
account numbers will be established by the end of this week.

The Chief, Branch of Operational Support will issue federal planning memoranda
to allocate this funding to cost centers based on our request and the guidance
provided to the Bureau in the supplemental appropriation.  The supplemental
appropriation is two-year money (96/97).  All funds authorized must be spent
by September 30, 1997.  The customer number that will be used on the planning
memoranda and in the AIS is 0001F.  The customer number that will appear on
your FFS funding reports (316A, 316B, 286A, 286B) is 0G0804C.

The Chief, Branch of Administrative Management Systems will create an AIS
agreement header in all cost centers equal to the amount of your allocation.
The cost centers should add an agreement detail and funding to that header
with a firm status.  Funding may be split between fiscal years 1996 and 1997,
Funds to be used in FY 1997 should be reported to the Chief, Financial
Operations and Reporting Section and Chief, Office of Surface Water by 
August 25, 1996. If you wish to enter the funding prior to the receipt of the 
header, it is recommended that the funding be entered as unattached.

Charges that have been incurred in existing account numbers should be moved
via standard voucher (SV) at the object class level to the new account number
as soon as possible.  A summary adjustment using one object class is not
acceptable.  FFS pseudo object classes (i.e. 811A, 812B, etc.) may not be
used.  My office is available to assist with the preparation of this SV if
required.  Any charges incurred from this date forward should be charged
directly to the 70400 account number and tracked in the AIS expenditure data
base.  Daily and monthly reconciliations from the FFS Report 268 should be
completed to reflect actual disbursements and obligations in AIS.

Salary adjustments should be made via the Personnel Resource Utilization
System (PRUS).  It will take at least one week for the newly established
account numbers to be valid in PRUS.

It is imperative the accounting records for the supplemental appropriation
be kept separate.  Only project costs covered in the supplemental
appropriation can be charged to the 0804C fund accounts.  No other costs
should be charged against these accounts.

The district overhead rate in the AIS funding data base for the supplemental
appropriation funding should be zero.  The district overhead amount should be
calculated according the common services plan for your cost center.  The
overhead rate should be applied to the total amount of gross funding allocated
to your cost center for this project.  A standard voucher should be prepared
for the calculated amount charging the 0804C fund account number and crediting
the cost center 88800 account.  The common services account cannot be funded
directly from the agreement because the 88800 account is tied to the 0804 fund
and not the 0804C fund.  The formula used to derive the overhead amount should
be listed in the description block of the standard voucher.  Object class 111A
should be used.

The completed standard vouchers should be forwarded to the Financial
Operations and Reporting Section for approval and processing.  We will examine
the standard vouchers for completeness and accuracy.  The approved standard
vouchers will be forwarded to the Office of Financial Management for
processing.

Report of expenditures against supplemental appropriations must be available
for audit by the Office of the Inspector General.  The potential for audit of
this fund is high.  Because of this requirement, every charge to the 0804C
fund should be fully documented.  Because of this, we suggest that a separate
file be kept that contains financial reports and source documents for every
charge to the fund.

Please contact your Regional Administrative Officer or Kelly Bradley on
703-648-5040 if you need additional information on the documentation of
expenditures or the preparation of the common services standard voucher.

Copy to:  Assistant Chief Hydrologist for Operations
          Senior Administrative Officers
          Chief, Branch of Operational Support
          Chief, Branch of Administrative Management Systems
          Chief, Office of Surface Water