No. OFM 92-02
Date: August 14, 1992
Subject: Interagency Billings and Payments
1. Purpose. This Instructional Memorandum (IM) establishes the policies and procedures for ordering goods and services, establishing formal obligations, and providing for efficient processing of billings from other Federal agencies. Services provided to the U.S. Geological Survey (USGS) include: printing, telephone, space rental, investigations, Federal Standard Requisitioning and Issue Procedures (FEDSTRIP), postage, health unit, motor pool, training, use of CYBER (Bureau of Reclamation's mainframe used for USGS payroll processing), etc.
2. Policy. Ordering offices will forward applicable invoices and/or obligation documents to the Office of Financial Management (OFM) immediately to eliminate delays in processing interagency billings. Program offices will also provide complete billing information to Federal agencies from whom they are ordering goods and/or services. Should OFM not be able to identify charges at the time of the On-Line Payment and Collection (OPAC) System billing to meet the Department of the Treasury's deadline, the amounts will be charged back to the servicing agency.
3. Background. According to Treasury regulations, Federal agencies shall bill charges to other Federal agencies via the Treasury OPAC system. This system transfers funds from the customer agency account to the billing agency account via the Agency Location Code (ALC). The customer agency is notified after the transaction is completed. Upon receipt of the OPAC billing, OFM distributes in the Federal Financial System, the charges and credits to the correct division project accounts. OFM shall promptly process transactions accomplished via OPAC. (See I TFM 6-1000.)
A. OPAC. An automated intra-governmental system used for billing services and supplies.
B. OPAC Billing Agency. A U.S. Government agency that provides supplies or services to other Government agencies and meets the requirements set forth by Treasury to bill under the OPAC system.
C. OPAC Customer Agency. A U.S. Government agency purchasing goods or services from an OPAC billing agency.
A. The Financial Management Service, Department of Treasury, has the responsibility for developing, operating, and maintaining financial management systems for the Federal Government. Under this mandate, Treasury has established a standardized, automated interagency billing and adjustment procedure via a telecommunications network, OPAC. OPAC is a component of the Government On-Line Accounting Link System. Under the OPAC system, the buyer-seller relationship between Federal agencies requires only the transfer of funds from one agency to another by Treasury. This is accomplished by Treasury through the use of an 8-digit ALC. Upon fulfilling the customer agency's order or requisition for services purchased or supplies shipped, immediate payment is accomplished by the billing agency crediting its own ALC and charging the customer agency's ALC.
B. OFM must distribute charges and credits to program projects by the fifth calendar day following each monthly billing. OFM will provide divisions with monthly information concerning their respective charges via the "Detailed Status of Current Year Transactions," Report 268. (See SM 330.6.)
C. The project manager or fiscal representative of USGS divisions/offices must provide Federal agencies with the following information when ordering goods and services:
(1) Name of person placing order
(2) Division account number to be charged
(3) ALC (14-08-0001)
(4) Obligation document number if applicable
(5) Phone number of the person placing the order
D. Program offices must send obligating documents to OFM immediately. OFM will obligate the following documents:
(1) SF-182, "Request, Authorization, Agreement and Certification of Training." (See Figure 1.)
(2) SF-1, "Printing and Binding Requisition." (See Figure 2.)
(3) Government Printing Office (GPO) Form 2511, "Print Order." (See Figure 3.)
(4) Interagency Agreements, Letters of Agreement between Federal Agencies. (See Figure 4.)
(5) General Services Administration (GSA) Form 2957, "Reimbursable Work Authorizations." (See Figure 5.)
(6) GSA Form 1781, "Motor Vehicle Requisition-Delivery Order." (See Figure 6.)
(7) Federal Bureau of Investigation (FBI) for security clearances and fingerprinting. (See Figure 7.)
(8) 9-1134, "Order For Supplies or Services" and all purchase orders between USGS and other Federal agencies such as UNICOR. (See Figure 8.)
(9) Health Unit Agreements.
E. Ordering offices must also provide documentation to their administrative offices so that charges appearing on the Report 268 can be easily identified. Charges not made against obligating documents by the end of an accounting period must be placed on "Accrued Expenditure Report," Form 9-803. (See Figure 9.) (See SM 330.4.1.)
A. OPAC Billings. The following billings are processed by OFM through OPAC:
(1) GPO Billings. Form SF-1 and GPO Form 2511 must be submitted to OFM immediately with a dollar amount indicated. SF-1's submitted without a dollar amount will be obligated at a base amount of $500 to permit OFM to promptly process the monthly OPAC billings. (See Figures 2 and 3.)
(2) All GSA Billings. All billing office address codes (motor pool); activity address codes (FEDSTRIP); customer number codes (telephone); and building number codes (space rental account structure maintained by Office of Facilities and Management Services) must be updated annually, no later than November 30. Upon written request from OFM, program offices should submit current fiscal year accounting information corresponding to each code to the Chief, OFM, Mail Stop 270. Code listings with corresponding program account numbers are maintained by OFM. (See Figures 10, 11, and 12.) Each code must have only one account number, with the exceptions of telephone and space rental. ONLY WRITTEN CHANGES TO CODES WILL BE ACCEPTED BY OFM. GSA Form 50, "Requisition for Reproduction Services," must be submitted to OFM after a job number has been entered by GSA.
The GSA services shown above are not obligated before processing OPAC billings.
(3) Postal Billings. Postal charges are billed through direct accountability process. Under direct accountability USGS estimates annual charges, and the U.S. Postal Service (USPS) bills monthly for one-twelfth of the estimate. These billings are charged to an Administrative Division account. USPS monitors how much postage is used by each USGS location. Quarterly, USPS provides actual postage use, and the charges are distributed to the divisions through an automated process based on actual usage and location. Upon written request from OFM, program offices must update location codes annually, no later than November 30. At the end of the fiscal year, USPS processes a final adjustment for the difference between estimated and actual charges.
(4) Health Unit Billings. Personnel offices receive Interagency Agreements for health unit services at various times during the year. When personnel offices receive these agreements they must immediately submit copies to OFM for obligation, using a nine-digit document number. Receipt and obligation of these agreements will enable OFM to properly distribute charges. This will facilitate reconciliation of the Report 268, performed by the divisions. (See SM 370.792.2.)
(5) FBI Investigation by the Divisions/Security Clearances. The Security Office must promptly submit the Request for Security Clearance/Investigation which includes amount, employee name, and accounting information to OFM for obligation. (See Figure 7.)
(6) Fingerprint charges. The Office of Personnel distributes charges based on division usage and provides this information to OFM promptly. These charges are not obligated prior to actual expenditures via OPAC.
(7) CYBER Billings. The Budget Office will provide division charges to OFM at the beginning of each fiscal year for the annual billing. There are no obligation documents in the case of CYBER billings.
(8) Office of the Secretary Billings. The Office of the Director provides OFM a monthly distribution of charges by division. Charges are not obligated prior to actually expenditures via OPAC.
(9) Office of Aircraft Services. Divisions must provide OFM with account number changes on BILLEE codes (the account being billed) promptly so that charges may be properly allocated. As with GSA billing code numbers (see 6.A.(2)), BILLEE codes must be updated annually by program offices by submitting current fiscal year accounting information corresponding to each code. Upon written request from OFM, BILLEE codes should be updated annually. These charges are not obligated prior to transfer of funds via OPAC. (See Figure 13.)
(10) Office of Personnel Management Training Billings. Divisions shall complete the SF-182, "Request, Authorization, Agreement and Certification of Training," including accounting information and document number and submit copy 7 to OFM promptly to be obligated. (See Figure 1.) (See SM 370.410.5.)
(11) Federal Prison Billings. United Institution of Corrections (UNICOR) charges must be billed via OPAC. SF-1081's will not be accepted. Ordering offices will issue purchase orders for these services, confirming that the USGS ALC appears on the UNICOR copy, and promptly forward the accounting copy to OFM for obligation.
B. SF-1080, SF-1081 and 789 Billings.
(1) SF-1080, "Voucher for Transfers Between Appropriations and/or Funds." This billing method generates a Treasury check and is accepted by Treasury only for billings by:
(a) Department of Defense (all branches)
(b) Tennessee Valley Authority
(c) U.S. Coast Guard
(d) All Government Corporations
(e) Library of Congress
(f) National Science Foundation
(g) National Academy of Science
(h) Central Intelligence Agency
SF-1080's submitted to OFM for processing must be certified by divisions unless a valid obligation or a valid billing code (such as BOAC, and BILLEE, etc.) is cited by the billing office. (See Figure 14.)
(2) SF-1081, "Voucher and Schedule of Withdrawal and Credit." The SF-1081 was used by Treasury to transfer funds between Federal agencies, without issuing a check. SF-1081's will no longer be processed for payment by OFM. OPAC billing replaced the SF-1081 and has been available to all agencies since August 1, 1991.
(3) GSA Form 789 "Billings." GSA Form 789 "Billings" will not be processed by OFM for payment. These charges are already processed via OPAC.
7. Summary. Program offices must provide complete billing information to the Federal agency from which goods and services are ordered, provide updated accounting information to OFM, and promptly forward obligating documents with dollar amounts to OFM. These procedures will enable OFM to correctly distribute charges from other Federal agencies in a timely manner.
Monthly information will be provided concerning the distribution of division charges on the Report 268. (See SM 330.6.1.)
8. Cancellation. This IM is canceled upon issuance of a Survey Manual chapter.