1. Purpose. To provide operational guidelines that are applicable to both the Investment and Fee-for-Service components of the Working Capital Fund (WCF).

2. Establishment of a New WCF Component. The Chief Financial Officer’s approval is needed for the addition or deletion of any WCF component. Office Chiefs reporting to the Director/Deputy Director, Chief Information Officer, Associate Directors, or Regional Directors should prepare a memorandum to the Chief Financial Officer (in coordination with the Office of Budget and Performance), requesting approval for a new component. The following information should be included with the memorandum and will be added to the WCF handbook:

A. Policy and Procedures. Written policy and procedures that will be incorporated into this handbook for the new component, including:

(1). Purpose. The purpose of the chapter.

(2). Component Objective. The purpose of the component.

(3). Scope. The scope of work that will be performed within the component. For a Fee-for-Service component, describe the direct and indirect costs that will be incurred.

(4). Background. A brief description of the functions of the component.

(5). Responsibilities. The responsible personnel, using position titles, within the organization and their roles in working within the component.

(6). Procedures. Budget and funding procedures, contribution/fee collections, rate setting, and cost accumulation, if applicable.

(7). For Fee-for-Service components, the following additional information is required:

(A). An operating budget must be prepared annually but does not need to be included in the request.

(B). Written description of the client’s request process (either automated or manual), including a copy of any applicable client request form.

(C). Pricing or fee schedule.

B. Postapproval Steps. After approval from the Chief Financial Officer, the following steps are taken:

(1). The Office of Fiscal Services will process all required documentation to request a new fund code and, where applicable, a new Cost Center from the Office of Accounting and Financial Management (OAFM) and will provide a copy to the Office of Budget and Performance.

(2). Cost Centers will establish a master agreement and FFS agreement in BASIS+ (the Business and Science Information System Plus); Fiscal Services will approve and transmit to FFS. See Appendix E and Instructional Memorandum (IM) APS 2004–02 for additional information.

(3). Cost Centers will establish account numbers that are unique to one WCF fund code. For Fee-for-Service, Cost Centers should establish separate account numbers for income account and prepare internal vouchers to transfer the funding to the expense accounts for those customers who are not directly billed by an internal voucher.

(4). For Fee-for-Service, funding agreements established during the year with estimated amounts, at year-end, will be modified to the actual billed amounts.

3. Planning and Budgeting. Office Chiefs reporting to the Director/Deputy Director, Associate/Regional Directors, Chief Information Officer, or Chief, Administrative Policy and Services, is responsible for planning through the WCF components. Chapters 3 and 4 of this handbook provide specific procedures for the Investment and Fee-for-Service components, respectively. Appendix F, Bureau-Level Requirements, provides guidance for preparing planning and budgetary documents.

4. Documentation. An Investment Plan (IP), BASIS+ Report CCM 800, must be prepared for Investment components. An FFS reimbursable agreement (RA) is established before contributions/fee collections can be transferred to the WCF. An FFS internal voucher (IV) is used to transfer contributions (for Investment components) and fee collections (for Fee-for-Service components) into the WCF. Appendix E contains the detailed instructions for preparing these documents.

5. Contribution or Fee Collections. Contributions to Investment components are processed by the requesting official’s Fiscal Services office. The requesting official or designee will e-mail the appropriate Fiscal Services office with a request to process an internal voucher. The contributions to the Investment component will be in accordance with the Investment Plan(s). Fee collections for the Fee-for-Service components will be processed by the Fee-for-Service Cost Center.

6. WCF Accounting. OAFM and the Fiscal Services offices share responsibility for establishing and maintaining reference codes and for recording WCF transactions in the FFS.

A. FFS Fund Codes. Separate FFS fund codes will be established for each approved component to record WCF transactions. The first four positions of all WCF component codes will be 4556. The fifth position in the code will be an alpha character that separately identifies the component; for example, 4556D, Telecommunications Investment. Valid fund codes and component names may be viewed online in the FFS Fund Reference Table (FUND). Appendix B contains fund codes currently in use for the WCF.

B. FFS Program Codes. FFS program codes will be used to facilitate identification and reporting of Investment component activities. Valid program codes may be viewed online on the FFS Program Management Table (PGMT). Appendix C contains program codes for the WCF.

C. Account Numbers. Separate and unique account numbers will be established in accordance with the account structure defined by the Office of Fiscal Services.

7. Reports and FFS Tables.

A. External Reports. External reporting requirements for the WCF are the same as for any other Bureau fund and are the responsibility of OAFM and the Budget Officer.

B. Internal Reports. Standard FFS and BASIS+ reports are available for tracking funding, contributions, and expenses. Samples of the reports are included in Appendix G. For a detailed description of each FFS report, see the FFS Reference Manual on the OAFM Web site (http://internal.usgs.gov/ops/finance/ffs/ffs-reports-toc.html).

C. FFS Tables. The following FFS tables may be used to monitor WCF activity (see Appendix E for the preparation of FFS tables):

(2). Allotment Table (ALOT). Summarizes all WCF transactions by component fund code and Discipline.

(3). Suballotment Table (SALT). Summarizes all WCF transactions by component fund, Discipline, allocation organization, and program.

(4). Customer Agreement Header Table (CAHT). Displays RAs that have been established in FFS. Summarizes data from the CALT Table. Contains customer billing information, estimated funding, actual collections, expenditures, and obligations.

(5). Customer Agreement Line Table (CALT). Displays accounting information for RAs by fiscal year, such as component fund code, organization, and the IP program code.

(6). Internal Voucher Inquiry Table (IVLT). Displays the processed IV. Contains buyer and seller information (such as customer number, agreement number, document total, and program code), object class, Cost Center, and job number for the buyer.

(7). Customer Accounting Distribution Reference Table (CADT). Displays the maximum amount to be billed and the amount billed for a given fiscal year for each reimbursable agreement. Reflects the billed amount for each fiscal year. Maximum amount must be entered in this table for the current fiscal year (after the RA is initiated) before an IV can be processed.

D. Carryover Adjustments to FFS Documents. As part of the startup procedures each fiscal year, all WCF funding documents (RAs) must be adjusted to reflect the total amount of contributions/fees processed in FFS and available as carryover funding from the previous fiscal year for each WCF component. For detailed information see Appendix G.