330.4.1 - Accrued Expenditure Report (Form 9-803)
OPR: Admin/Financial Management
1. Purpose. This chapter establishes the procedures by which accrued expenditures incurred through the end of any accounting period which were not preceded by formal obligating documents will be temporarily recorded in the USGS accounts. Supplemental instructions for the recording of accrued expenditures at the end of the fiscal year are set forth in SM 330.7.
2. Responsibilities. SM 330.2.
3. Documentation. Form 9-803, Accrued Expenditure Report, will be used to report these accrued expenditures. Amounts recorded from Form 9-803 will be automatically reversed by the Office of Financial Management in the following month's business on the assumption that bills reported thereon will be submitted for payment and recorded in the subsequent month.
4. Preparation and Distribution of Form 9-803.
A. The form will be prepared in duplicate monthly. To permit association of the reported accrued expenditures with the subsequent payments at year end and to facilitate audit, a copy will be retained by the reporting office for one full fiscal year following the close of the year in which accrued expenditures were recorded. The original will be mailed to the Office of Financial Management in accordance with established cutoff dates.
B. The type of accounting information required in Form 9-803 is indicated by Figure 1. Expenditures to be reported on this form for the months of October through August will follow the format of Figure 1. They should be reported in summary by two-digit object class and one-digit sector code. Special instructions concerning Form 9-803 for the month of September are furnished in SM 330.7.
C. Each reporting office should provide a net total of the current month's accruals on the front sheet of their Form 9-803 as shown in Figure 1. This procedure should be used in all reporting months, October through September.
5. Reporting Instructions. Accrued expenditures associated with formal obligating documents (purchase orders, reimbursable work authorizations, and contracts) will not be reported on Form 9-803, since the documents themselves are to be transmitted to the Office of Financial Management for recording in the accounts. Accrued expenditures for Survey-owned vehicles charged to operation and maintenance accounts 2370-13000 and 2370-14000 will not be reported on Form 9-803. These accrued expenditures will be collected and compiled from the Motor Vehicle Operator's Report, Form 9-1997, columns H and I. The following items are to be included in the reports in accordance with the instructions indicated below:
A. Personal Services. All salaries except those listed below are mechanically projected through the reporting month by the Office of Financial Management on the basis of the last paid and distributed payroll, and will not be included on Form 9-803. Unpaid and undistributed days in the reporting period (hereafter referred to as unpayrolled days) should be reported on Form 9-803 for the following personal services: Hazardous Duty Pay, Overtime Pay, Standby Pay, Sunday Pay, Holiday Pay, and Terminal leave. Each year a schedule of unpayrolled days by months will be issued for use as a basis for this projection.
B. Per Diem Expenses. Include travel expenses for employees who have been or are in a travel status through the reporting month and who have not submitted expense vouchers.
C. Blanket Purchase Arrangements (Charge Accounts). Include amount of such accounts outstanding with vendors. Where information is not available for this report, the responsible official will contact vendors for the required information to the extent practicable.
D. Invoices and Vouchers Not Preceded by Formal Obligating Documents. Include invoices, vouchers, and SF 44's on hand or which were not mailed in time to be processed for payment in accordance with the established cutoff schedule, and were not preceded by a formal obligating document such as a purchase order, reimbursable work authorization, contract and training order.
E. Payments of Gauge Readers and Samplers. Include amounts of accrued earnings through the reporting period which will not be processed for payment in accordance with the established payment schedule.
F. Direct State Services. Report services accrued by the State through the reporting period for which vouchers have not been submitted by the cutoff date established for vouchers and invoices.
G. GSA Auto Rental. Report amounts accrued during the current month only.
H. Communications. Include amounts accrued through the reporting period which will not be processed for payment during the reporting period. Where the payment lag exceeds 1 month, the lag month(s) must also be included on the report.
6. Exclusions. The following items are not to be reported on Form 9-803:
A. Inter-Division and Intra-Division Charges.
B. USGS Auto Rental.
C. Government Bills of Lading and Transportation Requests.
D. Credit Card Purchases of Gasoline, Oil, and Lubricants.
E. Automotive Repairs and Expenses.