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U.S. Geological Survey Instructional Memorandum

No. OFS 2002-01

Issuance Date: July 18, 2002

Expiration Date: September 30, 2002

Archived:  December 2008

Subject: Reversing FY 2002 Salary Charges Moved to FY 2001

Reference:  IM has expired.

Effective with the beginning of FY 2002, the Office of Management and Budget (OMB) and the Treasury Department required agencies to distinguish between outlays from new budget authority (the FY 2002 appropriation) versus outlays from balances (the balances of no-year funds appropriated in a prior fiscal year) for FACTS II reports. This requirement does not pertain to multiple year appropriations.

All Federal agencies, including the Department of the Interior, are encountering difficulties in implementing this requirement. Purportedly, no agencies are fully compliant with the Year of Budget Authority reporting requirement. As a result, agencies have raised questions to both OMB and the Treasury Department. To date, additional guidance has not been made available to agencies.

During discussions at Interior's recent Budget and Finance Conference, the Department instructed the bureaus to carry forward available prior year balances of no-year funds to fiscal year 2002. Further, the Department has instructed bureaus that salaries and benefits incurred in FY 2002 must be recorded in FFS against the current fiscal year, FY 2002. Since we are so far into the fiscal year, obligations and expenditures for non-salaries and benefits incurred in fiscal year 2002 but charged to fiscal year 2001 no-year balances may remain in fiscal year 2001. However, through the remainder of fiscal year 2002, future obligations and expenditures for non-salaries/benefits should be charged to fiscal year 2002.

To comply with the Departmental instructions, the following actions need to be effected:

  1. Available FY 2001 "carry-over" funding balances for No-Year (including Working Capital Fund) need be moved from FY 2001 to FY 2002. The Headquarters Office of Fiscal Services (Hqs. OFS) will provide estimated carryover balances to the USGS Budget Office so that they can establish funding authority in FFS. This will be accomplished by July 11, 2002.

  2. The Hqs. OFS Team Leads will advise the Regional Fiscal Service (FS) Team Leads when the USGS Budget Office has moved the "carry-over" funding authority to FY 2002. The Hqs OFS Team Leads will coordinate with the Regional FS Team Leads the timing for establishing/revising CALT records for FY-2001 and FY-2002.

  3. Salary and benefit expenditures that had been moved back to FY01 need to be moved via 8S from FY 2001 to FY 2002 by July 19, 2002. The attached crystal report is being furnished to help expedite this procedure. Please verify all data to ensure accuracy.

  4. The procedures on how to modify an SV document are provided in the attachments.

  5. After the cost centers have notified the Regional FS office that they have completed their adjustments, the Regional FS Team Leads will notify the appropriate Hqs. OFS Team Lead. The Hqs OFS Team Leads will provide the USGS Budget Office with the amount of funding which needs to be carried forward to FY-02 for the salaries and benefits expenditures. Once the USGS Budget Office confirms that the funding has been moved to FY 2002, the Hqs. and Regional FS Team leads will coordinate required adjustments to the CALT records. In order to ensure that all FY 2001 and FY 2002 funding adjustments are completed and verified by July 31, 2002, it is important that salaries and benefits adjustments are finished by July 22, 2002. This will enable all cost centers to have "clean" July FFS reports, a necessity in order for close-out tasks to proceed smoothly.

/s/ Louie Pectol, Chief
Office of Fiscal Services

Attachments:
Salary and Benefits (Crystal Report in PDF Format 2MB)
Processing 8J Documents (PDF Format 3KB)
Procedure for Modifying SV Documents (PDF Format 115KB)


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U.S. Department of the Interior, U.S. Geological Survey, Reston, VA, USA
URL: http://www.usgs.gov/usgs-manual/im/archive/ofs-2002-1.html
Contact: OIS, Corporate Information Technology Branch
Content Information Contact: mpectol@usgs.gov
Last modification: 11-Jan-2013@16:38 (km)