Science Support

320.1 - Cost Centers

 

U.S. GEOLOGICAL SURVEY DIRECTIVE

SURVEY MANUAL CHAPTER – ADMINISTRATION SERIES

 

Issuance Number:     320.1

Subject:                      Cost Centers

Issuance Date:           08/10/2021

Expiration Date:         5 years from issuance date or as new information becomes available

Responsible Office:   Office of Administration

Instruction:                 This revises Survey Manual (SM) chapter 320.1, dated July 24, 2002 to include current organizational structure.

Approving Official:    /s/ Katherine M. McCulloch

                                    Associate Director for Administration

 

1.    Purpose and Scope.  This SM chapter designates cost centers, the key U.S. Geological Survey (USGS) organizations for financial purposes and aligns these organizations to the USGS organizational structure.

2.    Definitions.

A.  Cost Centers are the organizations at which indirect costs are collected and managed.  Within the USGS, science centers and national centers function as cost centers.

(1)  Science Centers (see Appendix A) are the centers and regional headquarters organizations that carry out USGS programs.  Science centers can consist of several organizational units.  The heads of science centers report to Regional Directors, and Science center managers are delegated the authority necessary to carry out their responsibilities per SM Part 205, Delegation Series.

(2)  National Centers (see Appendix B) are organizations that support USGS programs on a national scale, enhancing scientific excellence at all levels of the Bureau.  National centers can consist of several organizational units.  National center managers report to the respective Associate Directors and are delegated the authority necessary to carry out their responsibilities per SM Part 205, Delegation Series.

B.  Bureau Centers (see Appendix C) provide broad management, oversight, program direction, and administrative support for the USGS.  Bureau centers can consist of several organizational units.  Bureau center managers are delegated the authority necessary to carry out their responsibilities per SM Part 205, Delegation Series.

3.    Responsibilities.

A.  Cost Center Managers have the following financial responsibilities:

(1)  Developing an annual budget for both facilities and common services indirect costs.

(2)  Establishing, each year, a facilities rate to distribute the cost center’s facilities costs to its projects.

(3)  Establishing, annually, a common services rate to distribute the cost center’s common services costs to its projects.

(4)  Managing facilities and common services costs.

(5)  Managing the funds allocated to their organization.

(6)  Ensuring that obligations, costs, and expenditures do not exceed the applicable limits.

B.  Bureau Center Managers have the following administrative responsibilities:

(1)  Managing the funds allocated to their Bureau center.

(2)  Ensuring that obligations, costs, and expenditures do not exceed the applicable limits.

C.  The Chief Financial Officer (CFO) has the following responsibilities:

(1)  Maintaining the list of USGS cost centers and organizations.

(2)  With the Office of Human Capital, coordinating the list of cost centers with USGS organizational structure.

4.    Process to Add, Delete, or Merge Cost Centers.

A.  Follow guidance in the Bureau Financial Operating Procedures, Chapter 2.6.

B.  The Form 9-3127, New/Change Organization Code Form, is a USGS Webform located at the USGS Webforms site.  This form is the formal request by the Cost Center to create a new Organization Code (Fund Center and Cost Center codes in the Financial and Business Management System/FBMS).