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U.S. Geological Survey Manual

U.S. Geological Survey Instructional Memorandum

No:  IM AEI 2013-05

Issuance Date:  June 21, 2013

Expiration Date:  Retain until Suspended

Subject:  Instructional Memorandum Series for the Hurricane Sandy Supplemental and Department of the Interior and Bureau Governance and Reporting Policy and Guidelines

1.  Purpose.  This Instructional Memorandum (IA) establishes a new series of Instructional Memoranda specific to the Hurricane Sandy Supplemental; and provides a high-level overview of the Disaster Relief Appropriations Act and associated requirements. 

2.  Background.  Public Law 113-2, Disaster Relief Appropriations Act, 2013, signed into law by the President on January 29, 2013, appropriated to the Department of the Interior (DOI), Departmental Operations account, $360 million for activities to restore and rebuild national parks, national wildlife refuges, and other Federal public assets; and to increase the resiliency and capacity of coastal habitat and infrastructure to withstand storms and reduce the amount of damage caused by such storms.  The bill includes the following language:

“For an additional amount for “Departmental Operations” and any Department of the Interior component bureau or office for necessary expenses related to the consequences of Hurricane Sandy, $360,000,000, to remain available until expended:  Provided, that funds appropriated herein shall be used to restore and rebuild national parks, national wildlife refuges, and other Federal public assets; increase the resiliency and capacity of coastal habitat and infrastructure to withstand storms and reduce the amount of damage caused by such storms:  Provided further, that the Secretary of the Interior may transfer these funds to any other account in the Department and may expend such funds by direct expenditure, grants, or cooperative agreements, including grants to or cooperative agreements with States, Tribes, and municipalities, to carry out the purposes provided herein:  Provided further, that the Secretary shall submit to the Committees on Appropriations of the House of Representatives and the Senate a detailed spending plan for the amounts provided herein within 60 days of enactment of this division…”

3.  Department of the Interior Governance and Project Approval Process.  The DOI established a Hurricane Sandy Working Group to develop the plan for spending the $360 million provided for mitigation activities in the Disaster Relief Appropriations Act (DRA).  Bureaus proposed projects to the Working Group for consideration.  The Secretary of the Interior will approve all DOI bureau projects included in the plan, with the input of bureau directors.  The funds provided for mitigation are no-year, but the Department has indicated that they expect funding to be obligated within 2 years of the date of award, and projects should be completely expended within 3 years.

The USGS submitted project proposals to the Department in two categories.  The initial categories of funds termed “Immediate Need” have been approved.  As a result of this process, $18.8 million was transferred to the U.S. Geological Survey (USGS) on May 7, 2013, to support 15 project proposals.  All obligations shall be recorded in Financial Business Management System (FBMS) within 2 years, (May 7, 2015) and all outlays related to these obligations shall be completed within 3 years (May 7, 2016).  Due to Departmental reporting requirements, the USGS is required to track the funding and costs by the 15 project proposals.  This financial reporting transparency will drive the tracking of these costs as outlined below. 

A.  Recording and Tracking Costs in FBMS and BASIS+.  Outlined below are details for tracking the DRA funds in FBMS and in BASIS+.  This structure has been established to ensure that the detailed reporting requirements outlined by the Department can be met. 

(1)  FBMS Allocation Organization and Cost Centers:  Supplemental funding will be distributed via the weekly allocation matrix.  Included in the matrix will be the name and project number of the funds being allocated so that detailed tracking can take place to determine which cost centers received funds within each project (see the BASIS+ Projects section below).  Program Coordinators or those responsible for allocating these funds shall use the allocation form located in Chapter 3.4 of the Financial Operating Procedures Handbook.  A separate allocation form shall be used for each project so that the initial allocations and changes of allocation can be tracked more efficiently. 

(a)  Treasury Account Fund Symbol (TAFS):  Hurricane Sandy Supplemental funds will be appropriated to the USGS through a transfer of DOI Operations funds.  The TAFS for the USGS will be linked to this fund.

(i)  Departmental Operations, Office of the Secretary, Interior:   014X0102 - Entered in FBMS as:  1414X0102.008.

(ii)  New FBMS Fund Code:  13XG010200.

(2)  BASIS+ Projects, Tasks and Subtasks.  The Secretary of the Interior has approved a list of projects for the USGS.  Attachment A provides a breakdown of the projects along with the appropriate tasks which have been created by the Office of Accounting and Financial Management (OAFM).  The cost centers most likely to receive supplemental funding are also identified along with the tasks specific to these cost centers.  As more cost centers are allocated funds, additional tasks may be created by OAFM.  If new tasks are necessary please contact the OAFM Administrative and Bureau Operations Branch.

(a)  Access to the projects will be given to appropriate Theme Leads.  Theme Leads are responsible for adding the appropriate Associate Project Chiefs and Task Leaders once they have been identified.  If a member of the USGS project team requires access to the project/task and does not have a BASIS+ account, he or she may submit a BASIS+ request form to gain access.  The form can be found at:  https://gsvaresa01.er.usgs.gov/basisplus/basisplus.nsf/basisplus?openform .

(b)  Project Budgets.  Detailed budgets will be entered by the assigned Project Chief and must equal the amounts allocated via the allocation matrix each week.  Narratives must include specific project milestones identified in the USGS DRA Program Plan.  The Geospatial location/footprint must be entered to track spending.  Refer to Kevin T. Gallagher’s email dated, February 26, 2009, Subject: Release of BASIS+ Footprinter, posted on the intranet at:  http://internal.usgs.gov/gio/ito/memos/20090226gallagher_baker_memo.html

(c)  BASIS+ Project Structure.  The BASIS+ project structure is outlined in the following table (as well as in Attachment A to this IA). 

DOI Project Number

BASIS+ Project Name

BASIS+ Project Number

Fund

Functional Area

ABC Code

IN-0

Support for DOI Strategic Sciences Group

AE03FB1

13XG010200

GD0600000

4

IN-1A

Sandy Region Coastal National Elevation Dataset (CoNED)

AE03FB0

13XG010200

GD0600000

N7

IN-1B

Topographic surveys (LiDAR) for impact area assessment and reconstruction

AE03FB2

13XG010200

GE0300000

J7

IN-1C

Delivery Systems for Hazards, Topographic and Bathymetric Elevation Data

AE03FBE

13XG010200

GE0300000

U5

IN-2A

Coastal Mapping Products & Impact Assessments

AE03FBP

13XG010200

GD0600000

N8

IN-2B

Impacts to and Vulnerability of Coastal Beaches

AE03FBQ

13XG010200

GD0600000

N8

IN-2C

Coastal Hazards Information and Decision Support Portal

AE03FBR

13XG010200

GD0600000

U5

IN-3A

Enhance Storm Tide Monitoring Capabilities for Storm-Tide Centers

AE03FBF

13XG010200

G40106000

J8

IN-3A

Enhance Data Recovery and Display Capabilities for Storm-Tide Centers

AE03FBG

13XG010200

G40106000

U6

IN-3B

Improve Storm Tide Monitoring Networks

AE03FBH

13XG010200

G40106000

J8

IN-3B

Increase Scientific Understanding of Storm Surge Flow in Water Bodies and Over Land

AE03FBJ

13XG010200

G40106000

N9

IN-4A

Ecological Contaminant Exposures

AE03FBS

13XG010200

GC0400000

N9

IN-4B

Persistent Contaminant Exposures Mobilized due to Sandy

AE03FBT

13XG010200

GC0400000

N9

IN-5A

Assess storm impact to wetland integrity and stability to assist recovery decisions

AE03FBK

13XG010200

GA0400000

N9

IN-5B

Assess storm impact to waterfowl and migratory birds to support conservation

AE03FBM

13XG010200

GA0400000

N9

IN-5C

Assess coast-wide storm impacts to forest habitats in coastal parks and refuges

AE03FB3

13XG010200

GA0400000

N9

IN-5D

Develop data-driven models and ecological monitoring networks to support recovery and resilience

AE03FB4

13XG010200

GA0400000

U6


NOTE:  DOI Project Numbers IN-3A and IN-3B have been split into two different BASIS+ projects. 

(d) Establishment of WBS Elements:  Cost centers that receive DRA funds shall create appropriate project and common services WBS Elements as needed.  Project WBS elements will be linked to the BASIS+ projects/tasks, fund code, functional area and ABC code as outlined above and Attachment A to this IM.  Cost centers need to fund all DRA accounts in line with the funding that has been provided to them via the weekly allocation matrix. 

In order to track the overhead funding that is broken out into separate COM accounts by BASIS+ and FBMS when project WBS Elements are funded, a unique common services parent WBS Element will have to be created for each DOI project for which a cost center receives funds.  Cost centers will establish these common services WBS Elements following the scheme outlined below:

DOI Project Number

Common Services WBS Element Scheme

BASIS+ Project Number

Fund

Functional Area

IN-0

GX13FFFFCOM0A00

Use Center Support Project

13XG010200

GD0600000

IN-1A

GX13FFFFCOM1A00

“”

13XG010200

GD0600000

IN-1B

GX13FFFFCOM1B00

“”

13XG010200

GE0300000

IN-1C

GX13FFFFCOM1C00

“”

13XG010200

GE0300000

IN-2A

GX13FFFFCOM2A00

“”

13XG010200

GD0600000

IN-2B

GX13FFFFCOM2B00

“”

13XG010200

GD0600000

IN-2C

GX13FFFFCOM2C00

“”

13XG010200

GD0600000

IN-3A

GX13FFFFCOM3A00

“”

13XG010200

G40106000

IN-3B

GX13FFFFCOM3B00

“”

13XG010200

G40106000

IN-4A

GX13FFFFCOM4A00

“”

13XG010200

GC0400000

IN-4B

GX13FFFFCOM4B00

“”

13XG010200

GC0400000

IN-5A

GX13FFFFCOM5A00

“”

13XG010200

GA0400000

IN-5B

GX13FFFFCOM5B00

“”

13XG010200

GA0400000

IN-5C

GX13FFFFCOM5C00

“”

13XG010200

GA0400000

IN-5D

GX13FFFFCOM5D00

“”

13XG010200

GA0400000

NOTE:  FFFF is the four-digit allocation organization number of the center.  Also, there are 15 official projects for which the USGS has received funds.  For internal clarification DOI Projects IN-3A and IN-3B have each been separated into two BASIS+ projects.  It is only necessary to track common services-related costs in a single common service WBS Element for these activities. 

4.  Projects - Direct Charging of Expenditures and Obligations.

A.  Expenditure Transactions:  Cost centers authorized to receive DRA funding will record payments (expenditures) against the specific account assigned to that project.  If cost centers are processing expenditure adjustments into or out of DRA WBS Elements, these adjustments shall be done by the specific transaction being moved.  Do not “lump” or consolidate transactions into one large document.  This will aid in reporting with any potential audits related to these funds. 

C.  New and Modified Obligations:  New and modified obligations can be direct charged to the assigned project account.  If obligations are established using both DRA and non-DRA funds, both lines of accounting must be referenced in the purchase request and the award, including modifications to existing contract awards.

D.  Documentation:  As expenditures and obligations are made against DRA funds, cost centers will need to keep detailed records of all transactions to support potential audits of these funds.  Supporting documentation may include details about salary-related costs and what was done to support the project, travel vouchers, details about why certain administrative costs were charged directly to the DRA project, copies of contracts obligated under these funds and details about expenditure movements made within the DRA WBS Elements. 

5.  Administrative and Support Activities.  Administrative and support activities are defined as temporary, discrete, unique, and severable costs associated with management, oversight, and execution of DRA projects.  Cost centers are authorized to charge a maximum of 20 percent common services rate to DRA funds.  If a center’s normal rate is below this threshold, the standard rate should be utilized.  If this is insufficient to cover indirect administrative costs associated with the funding received within a specific fund center, direct charging is authorized within the DRA project account.   Direct costs are defined as costs that are non-severable from the project activity and include administrative and cost center management support.

A.  Administrative support includes:  DRA contract management; DRA travel arrangements; DRA account management such as account creation, funding transfers, expenditure adjustments, reconciliation and tracking; and DRA human resources-related activities. 

B.  Cost center management support includes DRA project and task management and meeting with cooperators to discuss DRA project activities and products.   

C.  As cost centers create their project WBS Element(s) fund source records, they should choose the “Reduced Rate Yes” radio button and input a common services rate no greater than 20 percent.  Cost centers must also identify the common services WBS Element created for the DRA overhead funds.  It is important that the common services WBS Element scheme above is followed to allow the Department to track all funds related to a specific DOI project number. 

6.  Milestone Tracking.  Progress toward project completion will be tracked using quarterly milestones.  It is important to enter detailed products, completion status and outcomes in the BASIS+ project/task structure so that milestone reporting can be facilitated centrally as much as possible.  Periodic progress data calls may be required.  Theme Leads shall work with the Project and Task Leads as necessary to collect the requested information.


/s/ Kelly L. Bradley for                                                                      June 21, 2013

____________________________________________                    ___________________
Diane K. Wade                                                                                                  Date

Associate Director for Administration and Enterprise Information
and Acting Associate Director for Human Capital


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