New Billing Procedures for Office of Aircraft Services--REPLY REQUESTED BY 7/5/2000
06/27/2000
To: GS-W AO
cc: Michele L O'Meara/WRD/USGS/DOI@USGS
Subject: New Billing Procedures for Office of Aircraft Services
REPLY REQUESTED BY 7/5/2000
AO's:
In FY 1997, The DOI Aviation Management Board of Directors (ABOD) voted to
change the method of paying the Office of Aircraft Services (OAS) for
providing aviation services to the Bureaus. Prior to that date, the
payment method was to add a standard surcharge to aviation costs (flight
hours, monthly rate on fleet aircraft, fuel, etc.) when billed directly to
the users. However, it was the consensus of the ABOD that the standard
surcharge (currently 13%) was inequitable in some instances, and that
Bureaus should pay only for services received.
The replacement method of payment chosen, beginning in FY 1998, was to
continue billing users directly for flight hours, monthly rates, fuel,
etc., without adding a surcharge. Bureaus would then reimburse OAS for the
surcharge in an annual up-front payment. In order to allow Bureaus to
budget appropriately for the up-front payment, a 3-year cycle was used.
Thus, the FY 2000 payment will be based on OAS's actual costs for USGS
aviation services in FY 1997 as well as a prorated share of OAS expenses.
The USGS originally decided to prorate the current year's OAS payment on
the previous year's aviation costs. That system had some strong points,
but funds from expired reimbursable projects were not available in the
following year to pay the associated surcharges. Field stations indicated
a different system was needed which would facilitate payment of aviation
expenses, as well as the surcharges within the same year, so that the
correct project could be charged.
Beginning in FY 2000, the Division will apply a 13% surcharge based on the
OPAC bill and process a standard voucher (on a monthly basis) that will
debit the WRD cost center and credit the Division holding account, where
this surcharge was originally paid. This 13% assessment applied to each
OPAC charge should generate the necessary funds to cover the Division's
OAS surcharge.
Example:
Alaska receives an OPAC bill for January aviation costs of $25,000.
HQ receives a copy of OPAC and assesses 13% of the $25,000.
A standard voucher would be processed at the end of the month:
Debit Alaska $3,250
Credit Division Account ($3,250)
The credit to the Division account will be used to collect the 13%
surcharge that the Division was charged as an annual up-front payment
(based on FY 1997 usage). The Division is responsible for any shortfall
in surcharges collected.
The attached spreadsheet reflects OAS billings as of May 31, 2000 and the
amount of the surcharge your cost center accounts will be charged. If you
have any issues regarding this process or regarding the OAS charges,
please respond to me by COB, July 5, 2000; otherwise we will plan to SV
the 13% surcharge reflected in the spreadsheet. Future FY 2000 OAS
Surcharges will be accessed monthly. For more information, please contact
Michele L O'Meara at 703-648-5042 or momear@usgs.gov.