U.S. Geological Survey Manual
U.S. Geological Survey Working Capital Fund Handbook
335-6-H
Prepared by the USGS Director's Office,
Office of Budget and Performance
May 2005
Disclaimer: Any use of trade, firm, or product names is for descriptive purposes only
and does not imply endorsement by the U.S. Government.

U.S. Geological Survey Manual

Department of the Interior

U.S. Geological Survey

U.S. Geological Survey Working Capital Fund Handbook 335-6-H

Prepared by the Office of Budget and Performance, Director's Office

FOREWORD

Working Capital Fund (WCF) authority is a benefit allowed by Congress and the Office of Management and Budget, predicated on wise application to U.S. Geological Survey (USGS) programs, exercised through prudent fiscal management.

The Working Capital Fund provides a mechanism to assist USGS managers in planning for and acquiring goods and services that are too costly to acquire in a single fiscal year or that, due to the nature of services provided must operate in a multiyear, as opposed to a single-year, basis of funding. The WCF authority allows appropriated and reimbursable funds to be transferred to a Working Capital Fund for expenses necessary for furnishing materials, supplies, equipment, work, facilities, and services in support of USGS programs. Such expenses may include laboratory modernization and equipment replacement; telecommunications services; acquisition or development of software; acquisition and replacement of computer, publications, and scientific instrumentation, telecommunications, and related automatic data processing equipment; facilities renovation or construction; and such other activities as may be approved by the Secretary of the Interior.

The objective of this Working Capital Fund Handbook is to provide instructions and guidelines to ensure the proper use and application of the Working Capital Fund in accordance with applicable laws and regulations. This handbook has been revised to reflect the new policies and procedures in Survey Manual Chapter 335.6 that were implemented in September 2004, including additional instructions on how to operate each component and a description of a new investment component. Careful adherence to the instructions in this handbook will ensure that USGS use of this tool will meet all audit requirements and will safeguard the availability of Working Capital Fund authority for USGS programs for many years to come.

As we continue to utilize the WCF, we welcome your comments and suggestions to improve the Working Capital Fund and this handbook.

Carla M. Burzyk
Director, Office of Budget and Performance

TABLE OF CONTENTS

CHAPTER 1. POLICY

1. Authority

2. Survey Manual Chapter 335.6

CHAPTER 2. GENERAL

1. Purpose

2. Establishment of a New WCF Component

A. Policy and Procedures

B. Postapproval Steps

3. Planning and Budgeting

4. Documentation

5. Contribution or Fee Collections

6. WCF Accounting

A. FFS Fund Codes

B. FFS Program Codes

C. Account Numbers

7. Reports and FFS Tables

A. External Reports

B. Internal Reports

C. FFS Tables

D. Carryover Adjustments to FFS Documents

CHAPTER 3. WCF INVESTMENT COMPONENTS

1. Purpose

2. Objective

3. Planning, Budgeting, and Execution

4. Documentation

A. Investment Plan

B. Preparation of an Investment Plan

C. Revised Investment Plan

D. Unused Portion of a Contribution

E. Withdrawals

F. Redirections

5. Contributions

6. Acquisition

7. Reporting—Spending Controls

8. Specifics of the Investment Components

A. Telecommunications Investment Component

B. Equipment Investment Component

C. Facilities Investment Component

D. Publications Investment Component

CHAPTER 4. WCF FEE-FOR-SERVICE COMPONENT

1. Purpose

2. Description

3. Procedures

4. Interagency Agreements

5. Billings

6. Planning and Budgeting

CHAPTER 5. NATIONAL WATER QUALITY LABORATORY

1. Purpose

2. Component Objective

3. Scope

4. Background

5. Responsibilities

6. Procedures

A. Pricing

B. Income/Workload Estimates

C. Cost Accumulation

D. Billing and Collections

E. Budget

Figure 1. NWQL Analytical Service Request Form

CHAPTER 6. HYDROLOGIC INSTRUMENTATION FACILITY

1. Purpose

2. Component Objective

3. Scope

4. Background

5. Responsibilities

6. Procedures

A. Pricing

B. Billing and Collections

C. Budget

CHAPTER 7. BUREAU PUBLICATIONS (INFORMATION PRODUCTS)

1. Purpose

2. Component Objective

3. Scope

4. Background

5. Responsibilities

6. Procedures

A. Pricing

B. Cost Accumulation

C. Billing and Collections

D. Budget

Figure 1. Sample Publication Fee Schedule

CHAPTER 8. BUREAU LABORATORIES COMPONENT

1. Purpose

2. Component Objective

3. Scope

4. Background

A. Eastern Region Water Research Laboratories

B. Vancouver Project Office/Cascades Volcano Observatory Laboratory

5. Responsibilities

6. Procedures

A. Pricing

B. Cost Accumulation

C. Billing and Collections

D. Budget

CHAPTER 9. OFFICE OF EMPLOYEE DEVELOPMENT
NATIONAL TRAINING CENTER COMPONENT

1. Purpose

2. Component Objective

3. Scope

4. Background

5. Responsibilities

6. Policies and Procedures

A. Pricing

B. Interagency Agreements

C. Cost Accumulation

D. Billing and Collections

E. Budget

Figure 1. Sample National Training Center Course Fee Schedule

CHAPTER 10. GSA BUILDING DELEGATION FUND COMPONENT

1. Purpose

2. Objective

3. Scope

4. Background

5. Responsibilities

6. Procedures

A. Billing and Collections

B. Budget

CHAPTER 11. BUREAU DRILLING COMPONENT

1. Purpose

2. Objective

3. Scope

4. Background

A. Central Region Research Drilling Project

B. Western Region Research Drilling Program

5.Responsibilities

6. Policies and Procedures

A. Pricing

B. Cost Accumulation

C. Billing and Collections

D. Budget

APPENDIXES

Appendix A. OMB Circular A–25, Fees Assessed for Government Services, Revised

Appendix B. WCF Fund and Customer Codes, Object Classes, and Transaction Types

Appendix C. WCF Investment Component FFS Program Codes

Appendix D. Acronyms and Abbreviations

Appendix E. Instructions for Investment Components

Appendix F. Bureau-Level Requirements

Appendix G. Carryover Procedures