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U.S. Geological Survey Manual

U.S. Geological Survey Instructional Memorandum

No.: IM AEI 2014-04

Issuance Date:  March 10, 2014

Expiration Date:  Retain Until Superseded

Subject:  Instructional Memorandum (IM) Series for the Hurricane Sandy Supplemental and Department of the Interior and Bureau Governance and Reporting Policy and Guidelines for Reimbursable Agreements (Source of Funds to the USGS)

1.  Purpose:  This IM provides guidance for recording and managing funds-in reimbursable agreements that are funded under the Disaster Relief Appropriations Act (DRA).

2.  Roles and Responsibilities.

A.  Project Chief

(1)  Enters project descriptions, milestones, budgets, ABC codes, and GMIS data into BASIS+. 

(2)  Ensures that projects are not in deficit.

(3)  Collects and validates performance and ABC data.

(4)  Ensures that performance targets are met and performance and costs are tracked separately for DRA-related reimbursable funds.

B.  Cost Center.

(1)  Prepares Checklist for Reimbursable Agreements.

(2)  Creates a Work Breakdown Structure(s) (WBS) element in BASIS+ using the new fund code and valid ABC code.

(3)  Enters the agreement in the Financial and Business Management System (FBMS) as a Sales Order following Financial Operating Procedures (FOP) Handbook Chapter 11.2, Creating a Sales Order in FBMS.

(4)  Receives goods and services.

(5)  Certifies and pays invoices.

(6)  Prepares requisitions.

(7)  Responds to inquiries regarding DRA-related reimbursable activity.

(8)  Responds to all customer inquiries and meets the DRA reporting requirements set forth by the customer.

C.  Office of Accounting and Financial Management.

(1)  Approves WBS elements in BASIS+ and ensures that the appropriate new fund code and valid ABC code have been selected.

(2)  Reviews and approves DRA-related agreements/Sales Orders in FBMS and ensures existing policies and procedures are followed.

(3)  Develops and distributes activity reports.

(4)  Assists cost centers in resolving deficit WBS element balances.

(5)  Responds to inquiries regarding DRA-related reimbursable activity.

(6)  Ensures that there are sufficient internal controls over the financial management and reporting of DRA funds.

D.  Office of Budget, Planning, and Integration.

(1)  Collects, reviews, and reports DRA performance data to the Department of Interior (DOI) and the Office of Management and Budget (OMB).

(2)  Reviews activity reports prior to upload into the MAX Federal Community Web site.

(3)  Reviews work activity reports prior to processing of Statement of Net Cost.

E.  Regional Management (Directors and Management Officers).

(1)  Has oversight and direct managerial responsibilities for cost centers within their organization.

(2) Responds to all inquiries.

3.  Incoming Reimbursable Agreements.  Since other Federal agencies and State and local governments have received DRA funds, cost centers need to ask during agreement negotiations if the incoming funds are DRA related.

If the customer is providing USGS a portion of their DRA allotment to fund a reimbursable support agreement, then the funding agency will be required to report on the use of these funds, as well as the performance achieved with them.  Therefore, the reporting requirements on incoming funds will be similar to USGS DRA reporting requirements. 
In anticipation of receiving DRA-related reimbursement support agreements, three new fund codes have been established:

XXXG0804SR
145G0804SR
144G0804SR

The agreements will be tied to these fund codes and cannot be commingled with any other reimbursable or appropriated fund sources.  Due to the new DRA reimbursable fund codes, fund split cannot be used.  These agreements will be charged full assessment (Bureau, facilities, and cost center rates) and will not be subject to cost sharing.  The determination of what fund code to use is dependent on the authority that is being cited to enter into the agreement.  Agreements referencing the Economy Act must use a fund code that mimics the funding Federal agency’s fund code.  As an example, if the source of funds from the Federal agency has a no-year DRA fund code, then the USGS shall utilize the XXXG0804SR fund code.  For State and local government agreements, the USGS shall utilize the XXXG0804SR fund code.  

Cost centers will enter agreements into FBMS using the existing policies and procedures.
Refer to the Financial Operating Procedures (FOP) Handbook, Chapter 4, Accepting Funds from Outside U.S. Geological Survey; Chapter 9, Financial Basics; Chapter 10, Setting up Accounts in BASIS+; and Chapter 11, Sales and Distribution, Section 2 - Creating a Sales Order in FBMS.  Cost centers can use existing BASIS+ projects.  Cost centers will continue to use mission-specific ABC and program element codes.  All performance will be tracked by the cost center and, if required, reported to the funding organization. 

4.  Reporting Requirements for Incoming Funds.  OMB has not set specific reporting requirements at this time.  Utilization of these new DRA-specific fund codes will assist in meeting OMB requirements once they have been issued. 

In order to capture and track project-related information, a separate task shall be established for each reimbursable agreement which is funded by the customer’s DRA allocation. The fields in BASIS+ where this information can be placed are:

A.  For general project information including a description of the work being performed, use the BASIS+ Project Task Summary Narrative screen.

B.  For evaluation of the completion status of the project, use the BASIS+ Project Task Products screen.

The Geospatial location/footprint tool within BASIS+ 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.



/s/ Karen D. Baker                                                                                          March 10, 2014
_______________________________________________                          __________________
Karen D. Baker                                                                                                Date
Acting Associate Director for Administration and Enterprise Information
and Human Capital

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