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U.S. Geological Survey Instructional Memorandum

No. OFS 2002-003

Issuance Date: September 3, 2002

Expiration Date: September 30, 2003

Archive Date:  December 2008

Subject: Account Number Establishment for FY-2003

Reference:  This IM has expired and yearly account set-up is covered in the Financial Operating Procedures Handbook in Chapter 10, Setting Up Accounts in BASIS+.

The purpose of this Instructional Memorandum is to provide information on the establishment of FY-2003 accounts. Additional Instructional Memorandum are being issued regarding Working Capital Fund Investment Plan accounts, FFS RA agreement numbers for USGS appropriated funds, and FFS RA agreement numbers for reimbursable funds.

It is strongly recommended that employees establishing accounts read and become thoroughly familiar with the information contained in the "USGS Business Practices" which is available from the APS Home Page. Chapters with information directly related to accounts include Chapter 2 "Projects, Accounts and Agreements" and Chapter 9 "Standard Cost Center Accounts."

Beginning in FY-2003, all cost centers need to adhere to the following:

  1. All accounts for FY-2003 must be entered into BASIS+. The servicing Fiscal Services Office will approve the account information entered by the cost center into BASIS+ prior to the account information being activated in FFS.
  2. FY 2002 and prior year accounts with funding which remains available for expenditure in FY-2003 ((e.g., no-year appropriated funding, two-year (FY-2002/2003) appropriated funding, etc.)) must be entered into BASIS+. While the FY-2002 and prior year accounts retain their existing characters (FY-2002 cost center code followed by 5 characters), they must be entered into BASIS+ via the Account Screen with the required BASIS+ account attribute information completed. This will require that each FY 2002 and prior year account be entered into BASIS + for the 2003 Project to which the account is assigned. The Project Code assigned by BASIS+ to the 2003 project cannot be changed. However, BASIS+ will permit users to create account numbers that violate the general policy that characters 5 through 7 match the Project Code assigned by BASIS+. Users may only create account numbers that do not use the assigned BASIS+ project code for approved exceptions as defined in this Instructional Memorandum. The input of the FY 2002 and prior year accounts with available funding into BASIS+ simply links the FY 2003 attribute information to the account in BASIS+. The Servicing Fiscal Services Office will approve the account information prior to activation of the account in FFS for FY 2003.
  3. FY 2002 and prior year accounts which do not have available funding (e.g., FY 2002 and prior year accounts funded by one year appropriated funding) should NOT be entered into BASIS+. These accounts remain in FFS and are available for processing prior year transactions.
  4. New FY 2003 accounts will consist of nine characters. Characters 1 through 4 are the FY 2003 cost center code, characters 5 through 7 are the project number code, and the last two characters are discretionary to the cost center except as described below for certain types of Support accounts. In FY 2003, the Project Number Codes will be assigned by BASIS+ for all science projects. For new FY 2003 Science projects (that is, science projects which did not exist in FY 2002), the BASIS+ assigned unique three characters Project Number Code will be used as characters 5 through 7 for all account numbers tied to the project. BASIS + assigns the Project Number Code when the Project is upgraded in BASIS+ from Draft to Proposed status. The BASIS+ assigned project number will remain with the project for its duration (e.g., across fiscal years for projects of multi-year duration).
    Note: If users entered a project number for a science project in the Draft status, the user assigned
    project number must be deleted prior to upgrading the Project status in BASIS+ to Proposed.
  5. All continuing FY 2002 Science projects must be entered into BASIS+. BASIS+ will assign the Project Number Code (as described in item 4 above). The newly assigned Project Number Code cannot be changed by cost centers. However, BASIS+ will permit users to create account numbers that violate the general policy that characters 5 through 7 match the Project Code assigned by BASIS+. Users may only create account numbers that do not use the assigned BASIS+ project code for approved exceptions as defined in this Instructional Memorandum. In addition to the use of FY 2002 account numbers (see item 2 above), approved exceptions include:
  1. Water Resources Data Program account numbers (digits five through nine) need to be continued from FY 2002 so that GPRA cost information can be compared. Therefore, in the BASIS+ account module, cost centers must input the FY 2002 last five digits for these accounts in BASIS+. As in FY 2002, digits five through seven of the account number would be:
    001 WRD Surface Water,
    002 WRD Ground Water,
    003 WRD Quality Water,
    004 WRD Sediment,
    005 WRD Precipitation,
    006 WRD Flood Investigations,
    007 WRD Water Use,
    008 WRD Hazards
  2. Geography FY 2002 cost recovery accounts need to be continued in FY 2003 due to the need for consistency in external cost recovery reports. Therefore, in the BASIS+ account module, Geography cost centers must input the FY 2002 last five digits for cost recovery accounts in BASIS+. The first four characters would be the FY 2003 cost center code. When inputting the account number into BASIS+ on the New Account Screen, the user needs to select "Joint Planning Activity" and then select "Cost Recovery". This will designate the account as a cost recovery account and permit cost recovery reports to be obtained from both BASIS+ and from FFS. As in FY 2002, characters five through seven of the cost recovery accounts are:
    XXXX-94000-Product Distribution
    XXXX-94001-Printing
    XXXX-94008-Photographic Reproduction
    XXXX-94009-Map Separates Reproduction
    XXXX-94010-Open Files Reproduction
    XXXX-94012-Internet Services-Sales
    XXXX-94013-Business Partners
    XXXX-94018-Cost Analysis/Marketing
    XXXX-94019-Info-Sales
    XXXX-94025-Order Processing
    XXXX-94029-Product Retrieval
    XXXX-94030-Accounting
    XXXX-94031-Prod Packaging/Handling/Shipping
    XXXX-94032-Inventory Management
    XXXX-94035-R3 Maintenance & Support
    XXXX-94036-Reproduction/Replication
    XXXX-94038-Trade Shows
    XXXX-94039-Software Maintenance-Cost Recovery
    XXXX = 2003 Cost Center Code
  3. The USGS maintains an FFS interface through monthly electronic Standard Voucher (SV) billing files. The National Water Quality Laboratory (NWQL), the Hydrologic Instrumentation Facility (HIF), DORRAN through the EROS Data Center, and IBIS (SAP) through Denver Distribution use electronic SV's to interface with FFS for automated billings. Some of these SV's contain up to 450 lines of transactions per month, and each line is specific to an individual account number. In order to ensure a smooth transition to FY 2003 for these facilities and their numerous customers, these facilities may continue to use the same last five characters of their FY 2002 account numbers in FY 2003. The first four characters of the account number would be the FY-2003 cost center code.
  4. One FY 2003 Support Project must be established for each Budget Allocation Organization cost center. In FFS each Budget Allocation Organization has a unique 4-digit code. This unique 4 digit code is also used for one of the cost centers linked to the Budget Allocation Organization (some Budget Allocation Organizations have only one cost center, while others have two or more. In both instances, one of the cost centers has the same 4-digit code as the Budget Allocation Organization). For ease of reference, the term "Parent" cost center refers to the cost center which matches the Budget Allocation Organization.
  1. The three-character designation for the Support Project for the parent cost center will be 00S. The BASIS+ Project Type for the Support Project is Support. Accounts will be established for the Support Project for the parent cost center as follows:
  1. The following accounts must be established for the Support Project in the Parent Cost Center with the first four characters (XXXX) of the account being the Parent cost center code:
    XXXXCOMXX-Common Services Costs
    XXXXRENXX-Rent Costs
    XXXX0MCXX-Operations and Maintenance Costs
    XXXXPAY00-Undistributed Payroll Default
    XXXXBAC00-Bankcard Default
  2. If the Parent cost center (or any of the non-parent cost centers linked to the Budget Allocation Organization) receive reimbursable income, the following accounts must be established in the Parent cost center:
    XXXX0ARXX-Reimbursable Burden Holding Account
    The first four characters (XXXX) of the account is the Parent cost center code. Characters 5 through seven must be 0AR. The last two digits are the aggregated burden rate rounded to the next whole item. The aggregated burden rate includes the bureau level rate of 11% net, and the cost center level rate. Cost centers related to the Water
    Discipline would include the Water QA/QC 1.3% net rate. A 0AR account must be established for each aggregated reimbursable burden rate (e.g., if the cost center has approval for use of an approved special rate two 0AR accounts would be required).
    XXXX0AR00-Reimbursable Burden Income Account
    The first four characters (XXXX) of the account is the Parent cost center code. Characters 5 through 7 must be OAR. The last two digits must be 00. This is the account where the cost center's portion of the aggregated burden rate is accumulated.
  3. In FY 2004, all cost centers will be required to use Leave Allocation. In FY 2003 cost center managers may decide whether or not to use Leave Allocation. It is anticipated that cost centers that used Leave Allocation in FY 2002 would continue to do so in FY 2003. If the decision is made to use Leave Allocation in FY 2003, the following account needs to be established in the Support Project:
    XXXX0ALXX-Leave Holding
  4. If the following costs are incurred by the cost center, the following additional accounts must be established in the Support Project:
    XXXXDMPXX0-Deferred Maintenance Costs
    XXXXVEHXX-Vehicle Holding
    XXXXREPXX-Reports Production/Preparation Holding
  5. At their discretion, cost centers may also establish additional accounts for Support Projects. The numbers provided in Attachment 1 are available for cost centers to use for the 5, 6 and 7 characters of additional accounts they elect to establish in the Support project.
  6. In those cases where the Budget Allocation Organization has multiple cost centers, a Support Project may also be established for non-parent cost centers at the discretion of the Cost Center Manager and Cost Center Administrative Officer. A Support Project would be established for the non-parent cost center as described above using 00S for the Project code and Support as the Project Type. The accounts for the Parent Cost Center Support Project would be established as described above in A. The first four characters of the account number would be the cost center code of the non-parent cost center.
  1. With the exception of National Capability cost centers, it is not envisioned that non-parent cost centers would have a burden rate different from the parent cost center. Therefore, a support project for a non-parent cost center would not have a 0AR account established.
  2. If the Budget Allocation Manager is using Leave Allocation in FY 2003, it is recommended that a Leave Holding account be established in the Support Project for each non-parent cost center linked to the Budget Allocation Organization.
  3. The decision as to whether to establish default accounts for the Parent as well as the non-parent cost centers should be determined based on the size of the cost centers and the location of supporting administrative staff.

It is not anticipated that exceptions will be approved to the instructions provided above. However, if a cost center manager believes an exception is needed, the request must be submitted to your servicing Fiscal Service Office and approved. Dependant upon the nature of the exception requested, additional approval may be required from appropriate Regional and/or Hqs. officials.

Please contact your servicing Fiscal Services office if you have any questions regarding the FY 2003 account instructions. During the second quarter of FY 2003, the Fiscal Service offices will be requesting your recommendations for changes for FY 2004 related to account instructions.

Louie Pectol
Chief, Office of Fiscal Services

Attachment 1-Characters available to the cost centers for Additional accounts in Support Projects

009, 00A, 00B, 00C, 00D, 00E, 00F, 00G, 00H, 00I, 00J, 00K, 00L, 00M, 00N, 00O, 00P, 00Q, 00R, 00T, 00U, 00V, 00W, 00X, 00Y, 00Z,

010, 011, 012, 013, 014, 015, 016, 017, 018, 019, 01A, 01B, 01C, 01D, 01E, 01F, 01G, 01H, 01I, 01J, 01K, 01L, 01M, 01N, 01O, 01P, 01Q, 01R, 01S, 01T, 01U, 01V, 01W, 01X, 01Y, 01Z,

020, 021, 022, 023, 024, 025, 026, 027, 028, 029, 02A, 02B, 02C, 02D, 02E, 02F, 02G, 02H, 02I, 02J, 02K, 02L, 02M, 02N, 02O, 02P, 02Q, 02R, 02S, 02T, 02U, 02V, 02W, 02X, 02Y, 02Z,

030, 031, 032, 033, 034, 035, 036, 037, 038, 039, 03A, 03B, 03C, 03D, 03E, 03F, 03G, 03H, 03I, 03J, 03K, 03L, 03M, 03N, 03O, 03P, 03Q, 03R, 03S, 03T, 03U, 03V, 03W, 03X, 03Y, 03Z,

040, 041, 042, 043, 044, 045, 046, 047, 048, 049, 04A, 04B, 04C, 04D, 04E, 04F, 04G, 04H, 04I, 04J, 04K, 04L, 04M, 04N, 04O, 04P, 04Q, 04R, 04S, 04T, 04U, 04V, 04W, 04X, 04Y, 04Z,

050, 051, 052, 053, 054, 055, 056, 057, 058, 059, 05A, 05B, 05C, 05D, 05E, 05F, 05G, 05H, 05I, 05J, 05K, 05L, 05M, 05N, 05O, 05P, 05Q, 05R, 05S, 05T, 05U, 05V, 05W, 05X, 05Y, 05Z,

060, 061, 062, 063, 064, 065, 066, 067, 068, 069, 06A, 06B, 06C, 06D, 06E, 06F, 06G, 06H, 06I, 06J, 06K, 06L, 06M, 06N, 06O, 06P, 06Q, 06R, 06S, 06T, 06U, 06V, 06W, 06X, 06Y, 06Z,

070, 071, 072, 073, 074, 075, 076, 077, 078, 079, 07A, 07B, 07C, 07D, 07E, 07F, 07G, 07H, 07I, 07J, 07K, 07L, 07M, 07N, 07O, 07P, 07Q, 07R, 07S, 07T, 07U, 07V, 07W, 07X, 07Y, 07Z,

080, 081, 082, 083, 084, 085, 086, 087, 088, 089, 08A, 08B, 08C, 08D, 08E, 08F, 08G, 08H, 08I, 08J, 08K, 08L, 08M, 08N, 08O, 08P, 08Q, 08R, 08S, 08T, 08U, 08V, 08W, 08X, 08Y, 08Z,

090, 091, 092, 093, 094, 095, 096, 097, 098, 099, 09A, 09B, 09C, 09D, 09E, 09F, 09G, 09H, 09I, 09J, 09K, 09L, 09M, 09N, 09O, 09P, 09Q, 09R, 09S, 09T, 09U, 09V, 09W, 09X, 09Y, 09Z,

0A0, 0A1, 0A2, 0A3, 0A4, 0A5, 0A6, 0A7, 0A8, 0A9, 0AA, 0AB, 0AC, 0AD, 0AE, 0AF, 0AG, 0AH, 0AI, 0AJ, 0AK, 0AL, 0AM, 0AN, 0AO, 0AP, 0AQ, 0AR, 0AS, 0AT, 0AU, 0AV, 0AW, 0AX, 0AY, 0AZ

Attachment 2

The following questions and answers are provided for your reference; they are extracted from the Bureau's Business Practices website.

Accounts

Will accounts that were valid in fiscal year 2002, that is, accounts that a cost center can charge costs to, remain valid accounts in fiscal year 2003?

During fiscal year 2003, accounts that were valid in fiscal year 2002 and that retain funding will remain valid. Such accounts include those funding from no-year funds, that is, appropriated funds available without time limitation and those funded from two-year funds that first became available in fiscal year 2002, that is, fiscal year 2002/2003 funds.

Fiscal year 2002 accounts that do not have valid funding but do include obligations for which funds have not yet be expended, that is, for which bills remain unpaid, will remain in the accounting system, but cost centers will not be able to charge new costs to them.

Will accounts that were valid in fiscal year 2002 and that remain valid in fiscal year 2003 retain the account numbers that they had in fiscal year 2002?

Accounts that were valid in fiscal year 2002 and that remain valid in fiscal year 2003 will retain the account numbers that they had in fiscal year 2002.

Cost centers will not revise fiscal year 2002 account numbers to fit the new account numbering scheme adopted for fiscal year 2003. As a result, cost centers will, in some cases, have two sets of valid accounts, one with fiscal year 2002 account numbers and the remainder with fiscal year 2003 account numbers.

How will cost centers incorporate the funding associated with fiscal year 2002 accounts that remain valid in fiscal year 2003 into their projects?

When cost centers expect that funds to carry over from fiscal year 2002 to fiscal year 2003, most likely either no-year funds or two-year funds, they will include the funds in BASIS+ projects.

In FFS, cost centers can link existing accounts to a new installation-wide project. Cost centers will link fiscal year 2002 accounts that remain valid in fiscal year 2003 with the appropriate installation-wide project.


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URL: http://www.usgs.gov/usgs-manual/im/archive/ofs-2002-003.html
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