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
CHAPTER 1. POLICY
1. Authority
2. Survey Manual Chapter 335.6
CHAPTER 2. GENERAL
1. Purpose
2. Establishment of a New WCF Component
5. Contribution or Fee Collections
C. FFS Tables
D. Carryover Adjustments to FFS Documents
CHAPTER 3. WCF INVESTMENT COMPONENTS
1. Purpose
2. Objective
3. Planning, Budgeting, and Execution
B. Preparation of an Investment Plan
D. Unused Portion of a Contribution
E. Withdrawals
F. Redirections
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
5. Billings
CHAPTER 5. NATIONAL WATER QUALITY LABORATORY
1. Purpose
3. Scope
4. Background
6. Procedures
A. Pricing
E. Budget
Figure 1. NWQL Analytical Service Request Form
CHAPTER 6. HYDROLOGIC INSTRUMENTATION FACILITY
1. Purpose
3. Scope
4. Background
6. Procedures
A. Pricing
C. Budget
CHAPTER 7. BUREAU PUBLICATIONS (INFORMATION PRODUCTS)
1. Purpose
3. Scope
4. Background
6. Procedures
A. Pricing
D. Budget
Figure 1. Sample Publication Fee Schedule
CHAPTER 8. BUREAU LABORATORIES COMPONENT
1. Purpose
3. Scope
4. Background
A. Eastern Region Water Research Laboratories
B. Vancouver Project Office/Cascades Volcano Observatory Laboratory
6. Procedures
A. Pricing
D. Budget
CHAPTER 9. OFFICE OF EMPLOYEE DEVELOPMENT
NATIONAL TRAINING
CENTER COMPONENT
1. Purpose
3. Scope
4. Background
A. Pricing
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
6. Procedures
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
A. Pricing
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