U.S. Geological Survey Manual
U.S. Geological Survey Instructional Memorandum
No.: APS 2007-03
Issuance Date: July 12, 2007
Expiration Date: September 30, 2008
Subject: Enterprise Publishing Network (EPN) – Non-Severable Publication Work started but not completed in the same Fiscal Year
Purpose:This Instructional Memorandum (IM) describes the process to be used by Science Centers for EPN publishing work performed by Publishing Service Center’s (PSC) that is started but not completed by the end of the fiscal year.
IM #APS-2007-02, “Fiscal Year (FY) 2007 Business Model for Enterprise Publishing Network (EPN),” established the policy that required cost centers to fully obligate each Publishing Workload Cost Estimate (PWCE) signed by the individual cost center and EPN personnel. The PWCE formally documents all publication support that would be provided by an EPN Publishing Service Center (PSC) to the Science Center during the fiscal year. In support of the PWCE, the EPN developed and uses an Information Product Plan/Agreement (IPPA) that estimates the workload and billable hours for each individual product that is supported by the PWCE. The IPPA and billable hours are tracked in the EPN’s Billable Hours Tracking System (BTS).
Publications work that will transition from one fiscal year into the next fiscal year will be considered non-severable, provided the EPN receives a valid IPPA by August 31 and the EPN actually begins work on the request before the end of the fiscal year.
The EPN will coordinate with each cost center to identify IPPAs for which work will begin before September 30. The total estimate of these IPPAs must equal the final PWCE that is obligated in the Federal Financial System (FFS). Continuing with the practice established under IM No. APS-2007-02, the EPN will bill for non-severable work completed in the subsequent fiscal year by referencing the prior year’s PWCE as costs for individual IPPAs are incurred during the subsequent fiscal year.
If the cost increase in the subsequent fiscal year is due to a change in scope, that cost increase must be paid from the current fiscal year funds and may not be billed to the prior year’s PWCE funding. The PWCE will need to be modified to add a line with the current fiscal year’s funding to support the increased cost.
Annual Year Funds:
For PWCEs that are obligated using annual year funds, any amount billed in the subsequent fiscal year (e.g., FY08) for work begun in the previous fiscal year (e.g., FY07) that exceeds the PWCE obligation, will be charged against the bureau’s unobligated balance in the prior year. If the amount billed is less than the obligated PWCE, the remaining balance will be deobligated and returned to Treasury. For example:
(1): Cost Center A has a PWCE for 2 IPPAs that total $25,000. The EPN begins work on both by September 30. The EPN’s first bill is in October for $13,500 ($6,000 for IPPA-1 and $7,500 for IPPA-2). In November the EPN completes both publications and bills Cost Center A for the final amount of $12,000. $11,500 is the balance on the PWCE; the $500 difference is covered by the bureau’s unobligated balance as of September 30, 2007.
(2): Cost Center B has a PWCE for 3 IPPAs totaling $35,000. The EPN begins work on the three by September 30. The EPN’s first bill is in October for $20,000 ($10,000 for IPPA-4 which is completed; $5,000 for IPPA-5 and $5,000 for IPPA-6). In November the EPN completes IPPAs 5 and 6 and bills the cost center $14,000. The $1,000 unobligated balance remaining on the PWCE is closed out and returned to the Treasury.
Two-Year Funds (i.e., FY 2007-2008 – 1st Year of Availability):
For PWCE that are obligated using the first year of availability of a two-year fund, any amount billed in the 2nd year of availability for work begun in the 1st year that exceeds the PWCE obligation will be charged against the second year of availability of the 2-year fund. If the amount of the final bill is less than the obligated PWCE, the deobligated amount is available for spending (in the second year of the availability of the 2-year fund). For example:
(1): Cost Center X has a PWCE for 2 IPPAs that total $45,000 that is charged to an account funded by a FY 2007-2008 appropriation. The EPN begins work on both by September 30. The EPN’s first bill is in October for $23,500 ($10,000 for IPPA-1 and $13,500 for IPPA-2). In November the EPN completes both publications and bills Cost Center X for the final amount of $21,700. The balance on the PWCE is 21,500; the $200 difference is charged to the remaining balance in the 2-year fund (2008).
Similarly, if the amount of the final bill is less than the PWCE obligation, the deobligated amount is available for spending in FY 2008 (the second year of the funds availability).
Second year of two-year funding (e.g., FY 2006-2007). In this case, the funding is treated the same as annual funding. Any bill that exceeds the obligation is covered by the unobligated balance remaining in the two-year fund as of September 30, 2007. If the bill is less than the obligation, the remaining balance will be deobligated and returned to the Treasury.
If the increase in cost in the subsequent fiscal year is due to a change in the scope of work, this increase must be applied to the current fiscal year’s budget.
Note: The Bureau’s Working Capital Fund Handbook will be updated by August 2007 to address investments for EPN publications. A separate notification will be distributed.
(signed) Karen D. Baker 7/12/07
Karen D. Baker Date
Associate Director for Administrative Policy
Content Information Contact: Pat Dunham 703-648-5751, firstname.lastname@example.org