1. Background: For FY2006 Activity Based Costing (ABC) codes will be entered at the BASIS+ Task level rather than at the BASIS+ Project level. ABC codes are a two-digit alphanumeric code assigned at the task level and ultimately propagated down to the account structure to tie the expenditure of funds to the mission goals and work of the organization. This guidance explains who should enter the ABC codes, how to enter the ABC codes, and where to find the ABC codes that are available for FY2006. The intranet Web Site provides information on the history of the ABC codes, why they’re being implemented, and what the benefits are to the USGS of assigning ABC codes at the Task level. For additional information concerning why this change is occurring visit the ABC Intranet Web Site at: http://internal.usgs.gov/director/budget/pm/abc/index.html.

2. Who should select the ABC code for each BASIS+ Task:

Each cost center decides who will enter the ABC code when a BASIS+ Task is established. The Center Director or the Administrative Officer will determine who will be entering the ABC code for the cost center. Most cost centers have established the guideline that the BASIS+ Project Chief or Task Leader (Study Chief, Principle Investigator) in conjunction with the Administrative Officer will determine what the ABC code should be and will enter the code when the BASIS+ Task is established.

ABC codes should reflect the USGS Bureau Mission that a BASIS+ Task supports and the major type of work (work activity) that will be performed. When assigning ABC codes select one that is associated with the largest component, the more dominant purpose, or the most significant outcome of the BASIS+ Task. The ABC Intranet Web Site shows the relationship between ABC codes and mission goals under the heading titled “Strategic Goals and associated work activities/ABC codes.” Under most circumstances, a user will only have access to a select number of the codes that is associated with the USGS Mission through which the Science Center is funded and supports. (There are approximately 75 ABC codes but only 8-10 that would be available choices for a single BASIS+ Task based on the USGS Mission of the cost center).

If a user is responsible for entering the ABC code and is unable to make a decision concerning what code is the most appropriate code for a BASIS+ Task, the user should contact the Center Director or Team Chief Scientist for assistance. Center Directors and Team Chief Scientists can contact the Program Coordinator or the Regional Science Coordinator for additional assistance in selection of the ABC code. It is extremely important to properly code all work (BASIS+ Task) and associated goal because the ABC codes are linked to outputs that are translated into costs and, ultimately, published as outcomes in the USGS Budget Justifications used by DOI, OMB, and Congress to appropriate funds for the USGS.

For tasks in which multiple cost centers participate, the USGS Mission and discipline of the lead cost center for the project and for the task will determine the available ABC codes.

3. How to set ABC codes at the Task Level within BASIS+:

When establishing the BASIS+ Task or updating a continuing task, select the most appropriate code (based on the discipline funding source mission goal association and the work activity) that this BASIS+ Task addresses. After all the required fields are entered, the user must save the information before the BASIS+ Task will be available for adding budget and other text information. Information on how to select the best ABC code for each work effort is also available on the USGS intranet Web Site noted below. Step-by-step instructions for entering ABC codes at the BASIS+ Task level are available below and are posted to the ABC Intranet code: http://internal.usgs.gov/director/budget/pm/abc/index.html.

Step-by-Step Instructions and BASIS+ Changes

BASIS+ Changes:

1. ABC code GPRA data fields have been removed from the New/Update Project screen and added to the New/Update Task screen.

2. A data field to assign a lead Task Cost Center has been added to the New/Update Task screen. Enter the cost center code of the cost center that has the lead responsibility for the task. Tasks may still be performed at multiple cost centers. The lead cost center for the project and the lead cost center for the task determine the available ABC code choices.

Specific instructions:

For New Tasks (in new or continuing projects):

1. On the New Task screen, enter the cost center code for the lead task cost center.

2. Click on the values list for the ABC code, and select the applicable ABC code that matches the type of work and output (products) created by the Task. The values list will contain all ABC codes that are available to the discipline of the project cost center and all ABC codes that are available to the discipline of the lead task cost center.

3. The GPRA field will default to “No”. Set to “Yes” if the Task produces output(s) that are to be tracked as part of the Government Performance and Results Act (GPRA) performance reporting. Project Chiefs, Task Leaders, and Program Coordinators jointly determine which projects will produce GPRA outputs. The outputs for GPRA and activities have been coordinated and those that can be counted are cited in the instructions on the Web. If the user is unable to determine a cost center’s GPRA status, please contact the Center Director or Team Chief Scientist for assistance. Center Directors and Team Chief Scientists can contact the Program Coordinator or the Regional Science Coordinator for additional assistance in determining the GPRA status. Please note it is extremely important to properly annotate when a task produces outputs in support of a GPRA goal. The DOI, OMB, and Congress use our GPRA performance in making funding decisions.

4. All accounts that are subsequently set up for the task will be assigned the same ABC code as the task.

For Continuing Tasks:

1. All existing tasks will automatically inherit the cost center code, ABC code, and ”GPRA Yes/No” setting from the parent project. If the parent project was set as “Yes” for GPRA, it will be critical to determine which of the tasks will produce the GPRA product to be counted. The web guidelines indicate activity, output, and GPRA associations that can be counted.

2. On the Update Tasks screen, the BASIS+ user, Project Chief, Task Leader, or Administrative Officer may change the value of the cost center code, ABC code, or “GPRA Yes/No” field for any existing task, if needed. If the Task ABC code is changed, existing accounts tied to that Task will automatically have the ABC code in BASIS+ changed to match.

3. The user, if not the Administrative Officer, will notify the Administrative Officer of the change. The Administrative Officer will then need to go to each account associated with the task and re-send those accounts to FFS, so that the ABC code change is also recorded in FFS. BASIS+ will give the user a reminder message if accounts are associated with the task.

New and Continuing SubTasks:

1. A field to assign a lead SubTask cost center has been added to the New/Update SubTask screen. It will function the same as the cost center field on the New/Update Task screen.

2. ABC code and GPRA fields are not on the SubTask screen (they are set at main tasks, only)

WebABC codes for Biology, Geology, Geography, Water, GIO, and Science Support are available on the Web Site. The ABC codes for the USGS in FY2006 can be found on the ABC Intranet Web Site at: http://internal.usgs.gov/director/budget/pm/abc/index.html under “USGS Work Activities by Discipline.”

________________________ Date October 17, 2005
Carol Aten
Associate Director, Administrative Policy and Services