J  I j J J J
   !
   1
          FUND  CONTROL

       (Your Office-Your  Money)
    I
     U.S. ENVIHONM2NTAL PROTECTION AGENCY

              Was King ton. D.C. 20460
                           P-r-.-a en n-icvdea P'

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                           CHECKLIST OF EPA TRANSMITTALS
 TITLE
         Fund Control Manual
When kept current, this checklist permits the user at a glance which transmittals have been filed.'
SERIES
NUMBER
I

3





















DATE
/
y


TIAL
























SERIES
MUMBEA










*.—~













D A TE









•














INI-
TIAL
























EPA F*«n 131S-4 (R«». 7-73)
                                      PREVIOUS EDITIONS ARE OBSOLETE.

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•V

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  ENVIRONMENTAL
  PROTECTION
  AGENCY
         ADDRESSEE
                                           TRANSMITTAL 3
                                           DATE   July 11,  1975
                              FUND CONTROL
1.   PURPOSE.  This transmittal provides revised material for the Fund
Control Manual.

2.   EXPLANATION OF CHANGE.  .Appendix A has been revised to provide
current object classification codes for fiscal year 1976.  The additions,
deletions, and mergers to the current code structure are summarized
below.

     Added Codes
          12.15  Non-foreign allowances (COLA)
          41.18  Public Water Systems Supervision/State Program Grants
          41.19  Underground Water Source Protection/State Program Grants

     Deleted Codes
          21.00  Several codes under this major heading
          22.80  Parcel Post
          25.00  Several codes under this major heading
     Mergers
          22.80
          25.17
          25.19
          25.31
merged into 22.09
merged into 25.18
merged into 25.20
merged into 25.32
3.   EFFECTIVE DATE.   The revisions to object classification codes are
effective July 1, 1975, for obligations against FY 1976 allowances.
Existing object classification codes for FY 1975 and prior obligations
will not be changed.

4.   FILING INSTRUCTIONS.   Post receipt of this transmittal on the
Checklist of SPA Transmittals in the Fund Control Manual.
          Remove Pages

     Appendix A, Pages A-l - A-19
                                 Insert Pages

                            Appendix A, Pages A-l - A-36
                                     Matthew C.  Pilzys
                           Acting 'Deputy-Assistant Administrator
                                 for Resources Management
 DISTRIBUTION:
              Directives

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 ENVIRONMENTAL
 PROTECTION
 AGENCY
ADDRESSEE
                                          TRANSMITTAL   4
                                          DATE   December 23,..1977
                              FUND CONTROL
1.  PURPOSE.  This Transmittal provides  revised material for  the Fund
Control Manual.

2.  EXPLANATION.  Appendix A has been revised to provide current object
classification codes for fiscal year 1978.   Also, minor changes have
been made to the following figures:   Chapter 4,. Figures .4-1 and 4-10:
Chapter 5, Figures 5-3, 5-4, 5-10,  5-11,  and 5-15; and Appendix B,
Figures B-12 and B-19.

FILING INSTRUCTIONS.  Post receipt  of this  Transmittal on the Checklist
of EPA Transmittals in the Fund Control Manual.
         Remove Pages

    Chapter 4, Figures 4-1 and 4-10
    Chapter 5, Figures 5-3,  5-4,
     5-10, 5-11, and 5-15
    Appendix A, Fages A-l - A-16
    Appendix B, Figures B-12 and  B-19
                      Insert Pages

               Chapter 4, Figures 4-1 and 4-10
               Chapter 5, Figures 5-3, 5-4,
                 15-10, "5-11, and 5-15
               Appendix A, rages A-l - A-19
               Appendix B, Figures B-12 and B-19
                                        Paul J. Elston
                                Deputy Assistant Administrator
                                    for Resources Management
 DISTRIBUTION:  Directives

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 ENVIRONMENTAL PROTECTION AGENCY

                     't®r
CONI^pb OF CHAPTERS

FUND CONTROL MANUAL
                                                         MANUAL
                                                     FUND  CONTROL
 CHAPTER
 TITLES
                                                              CHAPTER
                                                              NUMBERS
 INTRODUCTION  	  	  1
 YOUR OFFICE - YOUR HONEY	  2
 YOUR FINANCIAL MANAGEMENT OFFICE  	  3
 HOW TO CONTROL SPENDING	4
 SPENDING ACTIONS ABOUT WHICH  YOU  MAY  HAVE FURTHER QUESTIONS  .  .  5
 SPECIAL GUIDELINES FOR RC'S IN  CHARGE OF AGENCY SUPPORT  ....  6
 OBTAINING ACCOUNT NUMBERS  ..  	  7
 HOW THE END OF THE FISCAL YEAR  AFFECTS YOU AND THE OCR	8

         Appendix A -  Environmental Protection Agency
                       Object Classification Codes
                       Fiscal Year  1974

         Appendix B -  Accounting Codes and Documents
          OJ
          en

          OT
    1  (1-2-7*0
ORIGINATOR:pM
                                 i HEADQUARTERS LIBRARY
                                   ENVIRONMENTAL PROTECTION AGENCY
                                   WASHINGTON, D.C. 20460
                                                                                    . -.4-

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            I"AL r*u t CLI I UN

CHAPTER 1 - INTRODUCTION

TABLE OF co:rrz:rrs
  M
RftlD CONTROL

PARAGRAPH
 TITLES
       PARAGRAPH
        NUMBERS
General , 	 	 .......1
What is a System	•	« 2
Actions to Spend Money Set Our Accounting System in Motion   . . 3
Your Partnership with the Financial Management Office  	 4
    (1-2-71*)
           226
          CHAP 1

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  ENVIRONMENTAL PROTECTION AGENCY



 CHAPTER 1

 INTRODUCTION
                              MANUAL
                            FUND  CONTROL
 1.  GENERAL.  This Manual la designed Co inform you about your role in
 helping Che Agency conduct its business within prescribed spending
 levels.  Although you may not be an accountant by education or
 profession, your job responsibilities each day involve performing
 certain key tasks that directly affect the ability of the Agency's
 accounting systea to serve your organization.
 2.  WHAT IS A SYSTEM?  A
"systea"
usually has three major parts:
     a.  A way to put something in;

     b.  A way to process what has been put in; and

     c.  A way to get something back.

 In the accounting system you send spending documents to your servicing
 finance office, the data is entered into the computer for processing,
 and you get back reports.

 3.  ACTIONS TO SPENT) MONEY SET OUR ACCOUNTING SYSTEM IN MOTION.

     a.  To relate the system idea more specifically to you, consider
 the organization you work for (and others just like it throughout the
 Agency) and the fact that it is authorized to spend money to do its
 work.  It is a special action each time the Agency spends money for
 something.  (The Agency's accountants usually call these actions
 "transactions").  Almost every spending action has to be documented
 on some kind of Government form such as a purchase requisition or a
 travel order.  In EPA these spending documents are the "inputs" to the
 accounting system.  The spending documents that are most commonly
 used In EPA' are shown in Appendix B to this manual.

     b.  When you have prepared the Inputs correctly, it becomes the
 job of the Financial Management office to make sure that what you
 have submitted is put into the Agency's computer correctly, chat the
 computer does its Job properly, and chat its outputs - reports to be
 used by you and your organization - are accurate and timely.
TN 1 (1-2-74)
ORIGINATOR: EM 226
                                      CHAP 1
                                      PAR  1

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      MANUAL
    FUND CONTROL
                                                         CHAPTER 1

                                                      INTRODUCTION
4.  YOUR PARTNERSHIP WITH THE FINANCIAL MANAGEMENT OFFICE.   Funda-
mentally, you and the Financial Management office are partners  in the
vital activity of seeing that the Agency does not spend more .money
than it has available, and in staking the Agency's accounting system
work the way it should.  (Incidentally, the computer almost  never makes
a mistake I  When errors occur it usually gets blamed for what some
"human computer" has done!).  Although some people tend to think of
an accounting system as something that only the accountants  have
contact with, by now you probably see that the "system" really  depends
on a lot of key people such as yourself who serve outside the Financial
Management office.  The system is supported by men and women through-
out the Agency, and is definitely not some special activity  carried
out strictly within the confines of the Financial Management office.
CHAP 1
PAR  4
TN l
 1-2-74

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  ENVIRONMENTAL PROTECTION AGENCY


 CHAPTER 2 - YOUR OFFICE - YOUR MONEY

 TABL2 OF CONTESTS
  MANUAL
FUND CONTROL
 PARAGRAPH
  TITLES
 General 	
 The .Work, and People in EPA	
 Bow Your Responsibility Center Geta Its Money
       PARAGRAPH
        NUMBERS
           2
           3
         Figure 2-1.  Worlc Groups in EPA

         Figure 2-2.  List of Kay Officials and Responsibilities

         Figure 2-3.  Allowance Holders
TN I (1-2-74)
ORIGINATOR:  fft 226
         CHAP 2

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-------
 ENVIRONMENTAL PROTECTION AGENCY

 CHAPTER 2

 YOUR OFFICE - YOUR MONEY
  MANUAL
FUND CONTROL

 1.   GENERAL.

     a.   Our nation*3 pollution problem is  as complex.as  it  is  wide-
 spread.   Accordingly, EPA is  expected to channel its  people and other
 resources into a variety of programs carried out all  over the  country.

     b.   Because pollution is  so wide-spread, the Agency  maintains
 Regional Offices,  National Environmental Research Centers (NERC's)
 and other Operation Centers that blanket the nation.   In some  cases
 the Agency's  activities also  involve the oceans, as well as other
 countries having pollution problems of mutual interest and  concern.

     c.   Considering the extent of the pollution problem, both  in
 terms of complexity and geography, it is not surprising that a large
 number  of EPA employees and offices are located outside the
 Washington, D.C. area.   The problems are such that the Agency  necessar-
 ily must have field operations in addition to those conducted  by
 Headquarters in Washington.

  .   d.   The above points affect the Agency's operations  in  many
 different ways.  Two of the most important are in the areas of
 work groups and in the distribution of money.

 2.   THE WORK AND PEOPLE IN EPA..

     a.'  The basic responsibility of the Agency is to  prevent,  reduce,
 and control the problem areas of:

         (1)  Air pollution;

         (2)  Water pollution;

         (3)  Solid wastes;

         (4)  Pesticides;

         (S)  Radiation; and

         (6)  Noise.
THL  U-2-74)
ORIGINATOR-.' PM  226
           CHAP 2
           PAR  1

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     MANUAL
     FITCID CONTROL
                                                            CHAPTER 2
                                             YOUR OFFICE - YOUR MONEY
To cope with these problem areas, our Agency has set up  the
following aajor work groups:

        (1)  Air and Water Programs;

        (2)  Hazardous Materials Control Programs;

        (3)  Research and Development;

        (4)  Enforcement and General Counsel;

        (5)  Planning and Management;

        (6)  Administration and Staff Offices; and

        (7)  Regions/NERC's/Operation Centers.

Figure 2-1 shows the problem areas for which each of the work  groups
are responsible.

    b.  The major work groups described above represent  the way EPA
is organized to do the work.  Within the work groups there are key
individuals who share the responsibility to get the job  done.  The
Agency also has a work plan that determines how much money will be
spent on each problem area in accord with the way 'Congress has
approved the money to be spent.  The key individuals and the way  the
work plan is divided is explained in the next paragraphs.

        (1)  The EPA Administrator.  The Administrator,  is in  charge
of planning our programs and seeing that they are carried out.  To
help him do these things, he has the aid of a Deputy Administrator
and five Assistant Administrators.

        (2)  Assiatant Adminlstrators.  Each Assistant Administrator
and the Deputy Administrator are also known as National Program
Manager(s) (NPM).  A National Program Manager is usually in charge
of a specific problem area of pollution, e.g., the pollution of our
country's water.  Each NPM (with a lot of help) devises many different
ways to attack a pollution area.  Each way is called a Program
Element.                               N
CHAP 2
PAR  2
TN l
 1-2-74

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CHAPTER 2

YOUR OFFICE - YOUR MONEY
                                                      MANUAL
                                                    FUND CONTROL
        (3)  Allowance Holders.  An Allowance Holder is a major
money manager for EPA.  Each person who is an Allowance Holder is
responsible for a share of the program elements assigned Co him by
NPM's.  Each share la called a Program Subelement.  The following
individuals serve as the Allowance Holders for EPA:

             (a)  Assistant Administrators;

             (b)  Deputy Assistant Administrators;

             (c)  Regional Administrators;

             (d)  Directors of the National Environmental Research
Centers; and

             (e)  Certain special offices.

        (4)  Project Managers (ResponsibilityCenters).

             (a)  Because he must have help to carry out his responsi-
bilities, each Allowance Holder draws upon the assistance of Project
Managers.  A Project Manager is usually the chief of a major division.
The Allowance'Holder relies on his project managers to carry out
specific subelements.

             (b)  Because a Project Manager is usually a control
point for particular subelements, his organizational unit, e.g.,
division, is also called a "Responsibility Center."  In all
probability you now work in a "Responsibility Center (RC)."  As you
read through the rest of this Manual, you will see that it's about
how you help your RC control money I - i.e., Your Office and Your
Money!
 1-2-74
CHAP 2
PAR  2

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     MANUAL
    FUND CONTROL
                                                             CHAPTER 2

                                              YOUR OFFICE - YOUR MONEY
        (5)  Task, Managers.

             (a)  Responsibility Centers commonly•have branches and/or
sections chat perform key activities related to a subelement.  The
aubelenent work, they do aay have several different names such as
projects, tasks, etc.

             (b)  Figure 2-1, shows the key individuals we have
talked about and their share of the responsibility for the work of
EPA.  Figure 2-3, shows the Allowance Holders who are the major money
managers, and other individuals responsible for controlling the money
of EPA.

3.  HOW YOUR RESPONSIBILITY CENTER GETS ITS MONEY.

    a.  The money given to an Allowance Holder to spend during a
fiscal year is called an "Allowance."  The allowance enables him  to
incur expenses related to program subelements.  The allowance also
limits how much he can spend for each quarter of the year.

    b.  The Allowance Holder in turn will divide the money to the
heads of his various responsibility centers having the capability to
do the work related co particular program subelements.  The money
received from the Allowance Holder by the Responsibility Center is
called a suballowance.  As in the case of an allowance, the sub-
allowance  gives  the RC the money needed to cover its spending and
will limit how much it can spend for each quarter of the year.

    c.  Although the RC chief may have work groups such as branches
reporting  to him, he will not divide his suballowance among  them
for the purpose  of controlling money.  Clearly these work groups  will
initiate many spending actions.  Nevertheless, the responsibility
for making sure  that total spending does not go beyond  the suballow-
                                                                      j*
 CHAP  2
 PAR  2
TN l
 1-2-74

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 CHAPTER 2

 YOUR OFFICE - YOUR MONEY
                                                       MANUAL
FUND CONTROL
 ance amount  is  strictly  that of  the RC chief.   In line with this
 major responsibility,  the RC chief has total authority to approve or
 disapprove any  proposed  spending action to be charged to his
 suballowance.

     d.   Up to  this  point,• the discussion has described the general
 process  by which the work and the aoney ia passed from the National
 Program  Manager to  the Allowance Holder and finally co che
 Responsibility  Center^  The following paragraphs will describe niore
 of the background of this process.

         (1)  Work Plans.

              (a) Several months before the start of the fiscal year,
 the  Administrator,  NPM's Allowance Holders, and RC chiefs are
 involved in  a  major effort to estimate how much raoney will be needed
 to do the work that has  to be done.  The end-result of this activity
 is a document  called the "Vork Plan."  A work plan is very detailed
 and  shows a  great deal of information about how much work must be
 done, the number of people needed to do it, and the other kinds of
 expenses connected  with  it.  • .

              (b) Once the Agency has finalized the work plan, this
 serves as the  basic guide for determining how much money each
 Allowance Holder will receive when the money actually is made
 available Co spend.  The lack of certainty about when the money
 will be  available is a problem and is discussed in subparagraph 34(2).

         (2)  Obtaining Money on  July 1.

              (a) Although the fiscal year begins on July 1, the
 Congress normally has not determined by that time the.exact amount
 of spending  authority which it will make available.  The Congress
 does, however,  make provisions to give che Agency enough spending
 authority to keep operating.  Usually the amount available to be spent
 as of that date is  less  than originally provided for in the work
 plan.
TN
  1-2-74
         CHAP 2
         PAR  3

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     MANUAL
    FUND CONTROL
                                                            CHAPTER 2

                                             YOUR OFFICE - YOUR MONEY
             (b)  Until che Congress officially determines how much
spending authority it will provide for the new fiscal year, it
permits the Agency to- start spending money on July 1 at about the
same rate as it did during the same time in the last fiscal year.
This is called a "Continuing Resolution" and is a stop-gap measure
until the Congress officially acts (passes the Agency's appropriation).

        O)  How Money is Distributed.

             (a)  If July 1 arrives and the Congress has not yet
passed the Agency's appropriation, each Allowance Holder based on the
amount of money made available Co him under the continuing resolution,
as determined by the Agency's Budget office, will determine the
distribution among his RC's.  Next he will notify his RC's that  they
have auballowances as of that time in certain specified amounts.  The
documentation for the auballowance will probably be his memo to  the
RC chiefs.  He will also inform the Financial Management office  (FMO)
who will enter the suballowance information into the computer.   The
FMO will also provide each RC chief with other essential information,
such aa account numbers.  Account Numbers are tools used in the
accounting system to Indicate where and how money is being spent.
This and other cools will be discussed thoroughly later on.

             (b)  A little later in Che fiscal year the Congress will
pass the Agency's appropriation thereby making its final determina-
tion aa to the spending authority available for EPA to use.  The
Office of Management and Budget then approves EPA1s apportionment of
funds.  At that time the Agency's Budget office, located in
Washington, will issue formal Advices of Allowance to all Allowance
Holders.  These Allowances are entered into the computer by the
Financial Management Division in Washington.  Upon receipt of this
document, an Allowance Holder will adjust, if necessary, the RC
suballowances to agree with the approved work plan.  As before,  the
FMO is responsible for entering into the computer the adjustments
for each RC's suballowance.
CHAP 2
PAR  3
TN 1
 1-2-74

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CHAPTER 2

YOUR OFFICE - YOtTR MO"EY
                                                      MANUAL
                                                          CONTROL
             (c)  Had Che Congress actually passed Che Agency's
appropriation by July 1, the procedure described in the last para-
graph would have been followed from che outset of the fiscal year,
wichout 'Che necessity of any subsequent adjustments.
 1-2-74
CHAP 2
PAR  3

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 CFMCE -  YOUR ,-ONEY
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CHAPTER 2
YOUR OFFICE - YOUR  MONEY
                                                        FUND CONTROL
          DEPUTY ADMINISTRATOR \
                 AND          \	
        ASSISTANT ADMINISTRATORS \~
           ALLOWANCE HOLDERS
             TASK MANAGERS


RESPONSIBILITY CENTERS       \
 (PROJECT MANAGERS)
                                     \


                                                 RESPONSIBLE FOR EVERYTHING
NATIONAL PROGRAM MANAGER
RESPONSIBLE FOR PROGRAM ELEMENTS

MAJOR MONEY MANAGERS
RESPONSIBLE FOR PROGRAM SU8ELEMENTS

RESPONSIBLE FOR SPECIFIC PROGRAM
SUBELEMENTS OR PORTIONS OF SUBELEMENTS'
RESPONSIBLE FOR DETAILED ACTIVITIES
RELATED TO A PROGRAM SUBELEMENT
 TN 1
    1-2-74
                                     Figure 2-2
                                                              CHAP 2

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                                          71«u» 2-3
                                                                                  CIIAP 2

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 ENVIRONMENTAL PROTECTION AGENCY


 CHAPTER 3 - YOUR FINANCIAL MANAGEMENT OFFICE

 TABLE OF CONTESTS
  MANUAL
FUND CONTROL
  PARAGRAPH
  TITLES
       PARAGRAPH
        NUMBERS
 General	,..1
 The Work of Your FMO	2
 Talking Co the Ccapucer	3
 Your Own FMO + the Computer  -  Total Service	<*
 Helping One Another 	  5

         Figure 3-1.  List: of Servicing Finance Offices
TN 1  (1-2-74)
ORIGINATOR: PM 226
          CHAP 3

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  ENVIRONMENTAL PROTECTION AGENCY
 CHAPTER 3
                                                      FUND CONTROL
 YOUR FINANCIAL MANAGEMENT OFFICE
M ANUAL
 1.  GENERAL.  The Financial Management office is a service group.
 This =eans that their basic job is Co supply financial services to
 individuals throughout the Agency, especially to the RC.   Financial
 Management offices have been established in Washington and in every
 Region and SERC.  A list showing the location of these offices and
 the activities they service 13 included in Appendix 3 to this .Manual.

 2.  THE WORK OF YOUR FMQ.

     a.  If, you had the opportunity to observe a Financial Management
 office in operation for a few days, you would learn that its people
 perform the following tasks:

         (1)   Put your spending actions into the computer;

         (2)   Make sure chat the computer processed the input
 correctly;

         (3)  • Provide you with reports;

         (4)   Help to get your paycheck on time and in the right
 amount;

         (5)   Examine vouchers from your vendors to see that payments
 can be made;

         (6)   Issue travel advance payments and provide you travel
 reimbursement checks;

         (7)   File your original spending action documents;

         (3)   Maintain the Agency's official accounting records;

         (9)   Prepare special reports required by such agencies as
 Che U.S. Department of the Treasury; and
TH 1  (1-2-74)                                                  CHAP 3
ORIGINATOR: PM 226                  T                 .            PAR  1

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     MANUAL
     FUND CONTROL
                                                          CHAPTER 3

                                   YOUR FINANCIAL MANAGEMENT OFFICE
         (10)  Respond Co requests from Allowance Holders and RC's  for
special  financial studies and reports.

As you can see, oost of the above services are directed to you and
your office.  The Agency believes that they are performed best when
performed locally.  This is why a aajor effort was made during the
1973 fiscal year to provide each region and MERC location with its
own FMO.

    b.  The creation of FMO's for each region and MERC means,
of course, that the Agency's service capability for you is greater
than ever, if for no other reason than because your FMO is, in
most cases, convenient Co your office.  Of equal importance, however,
is the fact that your FMO has been given much greater access to  the
Agency's computer.  This point Is discussed in more detail in
paragraph 3*

3. -TALKING TO THE COMPUTER. ' '

    a.  The Agency's computer is physically located in Washington,
D.C.  To tie In with this facility, each Financial Management office
has Che uae of a machine called a terminal.  The FMO uses it to  talk
directly to the computer in Washington.  Here are some of the things
the FMO tells the computer:
              •            •
         (1)  Set up a "Bank Account" for each Responsibility
Center (RC);

         (2)  Check the money available to RC's and remember how  much;

         (3)  Check all spending actions of the RC and remember the
correct ones;         *

         (4)  Check the payments made to vendors and remember them
also; and
CHAP 3
PAR  2
TN 1
 1-2-74

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 CHAPTER 3
 YOUR FINANCIAL MANAGEMENT OFFICE
                                                       MANUAL
                                                      FUND CONTROL
         (5)   The RC's I'serve wane regular weekly and monthly reports
 of ever/thing I've.given to you.

     b.   Even chough  Che computer does not physically sic in che
 Financial Management office, your FMO has jusc as much access co ic as
 if that were che case.   Figure 3-1, shows all che servicing finance
 offices.   Each has been provided a terainal to the compucer located
 in Washington.
 4.   YOUR OWN FMO + THE COMPUTER - TOTAL SERVICE.

     a.   Earlier we noted that your prime role in the Responsibility
 Center  is Co nake sure that your RC does not spend more money Chan it
 has. One of the main reasons why you have the services of your own
 FMQ (who has a computer service) is to give you the maximum support
 you need to perform this role.

     .b.   It is especially important for you to know that all the FMO
 and computer support you need are available, in most cases, right in •
 the building where you work.  For all RC's located in the field,
 there is basically no support that must be obtained from Washington.
 Sy  intent, the Agency has equipped each major field office with a
 total local accounting and financial service capability.

 5.   HELPING ONE ANOTHER.

     a.   Chapter 4 of this Manual describes in detail what an RC  •
 should  do to control money.  As you review this material you will be
 impressed with the amount of attention given to the prevention of
 mistakes.

     b.   Because you are serving your RC it is natural that you will
 want to avoid making mistakes.  Likewise, the FMO's are just as
 concerned about not making them.
TN i
1-2-74
CHAP 3
PAR  3

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     MANUAL
          CONTROL
                                                              CHAPTER 3

                                       YOUR FINANCIAL MANAGEMENT OFFICE
    c.  In addition, to the concern of you and Che FMO, there is a
third party that is concerned about mistakes — the computer.  The
computer without fail does precisely what it has been told to do;
no sore and no less.  It knows whether what it is given is correct or
not.  When it is given things that are incorrect, it will.reject them
and tell the FMO why it did 30,  .

    d.  The Agency's system operates in a manner such that if you or
an R.C aake a mistake, it should be caught either by the FMO or
the computer, or both.  If the FMO makes a mistake, you and/or  Che
computer are partners in detecting it.  In the unlikely event that
the computer ever makes a mistake, you and the FMO will have ways to
pick it up.

    e.  Aa you can see, what is being described is a system of  checks
and balances.  Everyone Involved is the beneficiary because mistakes
of any kind cause everyone problems, including the computer.
Of course, of paramount importance is the fact that if you don1C like
to take anything for granted, you don't have to.  This Manual will
show you the things at your disposal to assure yourself that mistakes
that anyone bias made (including your own) have been caught and  that
the information shown on your computer reports is reliable.
CHAP 3
PAR  5
TN 1
1-2-74

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CHAPTER' 3
YOUR FINANCIAL MANAGEMENT OFFICE
                                                      FUND-CONTROL
                                        ?>s'\ 2  A
                                        \A -z  !• -  /v
                                    :".SL!:—JV I
   ™f-2-
74
                                 Figure 3-1
CHAP 3

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-------
  ENVIRONMENTAL PROTECTION AGENCY
 CHAPTER 4 - HOW TO CONTROL SPENDING
 TA3LE OF CONTENTS
  MANUAL
FUND CONTROL
 PARAGRAPH                                                   PARAGRAPH
  TITLES                                                      NUMBERS

 General	...1
 The Actions to Spend Money	,  . .  2
 The Help You Have	3
 Establishing The Document Control Register  	  4
 Spending Actions and the Document Control Register  	  5
 Steps to be Followed for Recording Transactions ........  6
 How to Record Commitments and Obligations .-	7
 Checks and Double Checks  	  3

     Figure 4-1 .  Causaltment Notice
     Figure 4-2 .  The Document Control Register and its Contents
     Figure 4-3 .  Six Digit Document Control Number (DO!)
     Figure 4-4 .  10 Digit Account Number Provides 6 types
                 ,  of Coded Information
     Figure 4-5 .  Transactions to be Verified for the Week.
                   Ending ^^^__
     Figure 4-6 .  Weekly Report of Money Available for the
                   Responsibility Center as of 	.
     Figure 4-7 .  Document Control Register for the Month
                   Ending 	
     Figure 4-8 .  Document Control Register
     Figure 4-9 .  Steps to be Followed for Recording Spending  -
                   Actions
     Figure 4-10.  Example of a Completed Commitment Notice
     Figure 4-11.  How to Record Commitments and Obligations
     Figure 4-12.  How to Check What Has Been Processed
     Figure 4-13.  HOW to Prove the Available Money Balance
TN 1   (1-2-74)                                                   CHAP 4
ORIGINA7!OR:P.M- 226                    1

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  ENVIRONMENTAL PROTECTION AGENCY


 CHAPTER 4

 HOW TO CONTROL S?SIDING
 MANUAL
FUND CONTROL
 1.  GENERAL.  This' chapter describes Che Agency's system for ensuring
 chat spending is kept within required limits.  You and your RC are
 a critical part of the system.  Therefore, your role and the tools
 to help you carry it out are described in. detail.

 2.  THE ACTIONS TO SPE'TO MONEY. 'When the tera "Spending Money" is
 used, it is referring to two types of RC actions:

     a.  Commitments; and                  .

     b.  Obligations.

         (1)  Commitments are actions reserving .money that probably
 will be needed sooetiae in the future.  For example, the RC estimates
 that his payroll costs for a three-month period will be 550,000.  To
 make sure eve'rybody ge.ts paid he aust set aside this money.  He is
 "committing" $50,000 for payroll costs.  Only  the following types of
 spending actions, which are further explained  in chapter 5, may be
 used to commit money:

              (a)  Grants;

              (b)  Contracts;

          •    (c)  Payroll; and

              (d)  Some purchase requisitions;

         (2)  Obligations.

              (a)  Obligations are spending actions which impose on  the
 Agency a liability Co make payment  for a product, or service.  Taking
 our payroll example again, once the commitment for $50,000  for  three
 months has been established, salary expenses are Incurred as  the
 employees actually work.  As time goes on the  commitment decreases  as
 obligations increase.  Let's look at  the process for the three-month
 period:
TN L   U-2-74)
ORIGINATOR: 2M  226
          CHAP  4
          PAR  1

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     MANUAL
      FUND CONTROL
                                                           CHAPTER 4
                                             HOW TO CONTROL SPENDING
    Step L - The RC chief determines chat he needs $50,000 for a.three-
             month period for payroll costs.

    Step 2 - The RC 'coanaits" 350,000 for payroll.

    Step 3 - The actual payroll costs (obligation) are:
             ia the first aonth 510,000, second aonth
             $15,000, third month $15,000.  The process
             would look like this:
    Commitment - start
    Subtract first month obligations

    Commitment balance
    Subtract second aonth obligations

    Commitment balance
    Subtract third aonth obligations

    Commitment balance
 $50,000
 -10,000

 $40,000
 -15.000

 $25,000
 -15.000

 $10,000
In the case we find that the RC has $10,000 left over at the end of
the three-month period.  The RC chief may use it for something that
he needs but at first thought he didn1t have enough money for.
                                             •
    (b)  While there are many different documents used by the RC
for obligation actions, there is only one that will be used  for
commitment actions.  These spending documents are shown and  described
in Apppendix B.  The major ones are further explained in chapter 5.

3.  THE HELP YOU HAVE*  The Agency has developed six tools designed
to help the RC control money.  These tools are:

    a*  Commitment Notice;

    b.  Document Control Register;

    c*  Document Control Number;

    d.  Account Number;

    e.  Object Class; and

    f.  Reports From the Accounting System.
CHAP 4
PAR  2
TN I
1-2-74

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 CHAPTER A

 HOW TO CONTROL SPEIHDING
                                                       MANUAL
                                                       FUIiD CONTROL
         (1)  EPA Fora 2550-9, Commitment Notice.  The Commitment
 Notice is an Agency fora that has been designed  for use by RC's  to
 officially reserve rsoney.  A sample of this  form is shown as
 Figure 4-1.  The rncaitsent Notice is prepared by you in duplicate  and
 che original i3 sent to the FV.O to enter the  information in  the
 computer.  A =dre detailed explanation on how  to complete the  form
 is provided in paragraph 5.

         (2)  Document Control Register.

              (a)  The Document Control Register  (DCR) is a book  that
 serves as a record of RC - initiated  spending  actions.  The  DCR  is
 maintained and used by the Responsibility Center only,  and is  a
 basic part of the system of keeping track of  the action  from the
 time the RC initiated the spending document  to when the  FHO  will pay
 the bill.

              (b)  The basic idea of che DCR  is  to give  eacfy  RC the
 capability to:                        .      .          	

                   l_  Check that spending actions have been entered
 into the computer correctly;

                   _2  Follow each spending action through  the
 accounting system; and

                   ^  Keep a running balance  {if  desired) of  money
 available  for spending.

              (c)  Figure 4-2 shows you  the basic points  about  the
 DCR.  Note that each part is* identified and  explained.   The  Document
 Control Number, Account Number, and Object Class codes  are  further
 explained  in the following subparagraphs  (3)  through  (5).   It  is
 important  that you become familiar with the  make-up of  the  DCR
 because later on you will read how it is used in a number  of
 specific ways.
TH 1
 1-2-74
CHAP 4
PAR  3

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      MANUAL
     FUND CONTROL
      CHAPTER' 4
                                              HOW TO  CONTROL  SPENDING
         (3)  Docuaent Control Number.

             (a)  A Docuaent Concrol liumber  (DCN)  muse  be entered  on
ever/ spending action document  and  serves  the  following purposes:

                  _!_  Shews  that  you have rrjde  a  check to see  chat
money is available to cover the  spending action.   A spending  document
without  a DCi; will be rejected  by  the  finance  office and/or the
procurement office and will be  returned  to you for completion.

                  2^  Creates a  permanent link  between each DCN  you
record on the Document Concrol  Register with the spending actions
subsequently listed on reports  produced by the computer.

                  1_  Gives  each  spending action  processed by' the
Agency's computer a unique  identification  number.

             (b)  Figure  4-3,' shows the  makeup of the Document  Control
Number (DCN) and explains each  part of  it.  Your attention is called
to  the "caution" signs.

             (c)  The spending  documents  in  Appendix B show where  the
fiscal codes are entered  on each document.  The DCN is  entered  by  you*
and muse always be entered  as the second number in the sequence of
fiscal codes.

             (d)  It is  important that  you record the spending  action
in  the OCR  immediately after  the DCN  is  entered on the spending
document.   A thorough explanation of  how  to  record spending actions
in  che OCR  is provided in paragraph 5.

         (4)  Account Number.

             (a)  The Account Humber  is  a  ten-digit number which
contains six types of information, as  shown on Figure 4-4.  As you
can see  from Figure 4-4,  the Accounc  Uuraber  is a shorthand way  of
expressing  a great deal  of  information  about each spending action.
"CHSP4
PAR  3
TN  1
 1-2-74

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 CHAPTER 4

 HOW TO CONTROL SPENDIN
                                                       MANUAL
FUND CONTROL
              (b)  The moneys that Congress gives EPA are called
 appropriations.  Each appropriation is an Act of Congress -—  a law,
 Therefore money can only be spent for the specific purposes authorized
 in the law.

              (c)  When you record the Account Number on a spending
 docusent you say in effect:  "This is the specific purpose of, and
 the legal authority for, this spending action."  Recording correct
 account nusbers of.fers- the following advantages:

                   j.  Indicates the legal authority and purpose of the
 spending action in a coded form.

                   2^  Provides the capability to make a variety of
 meaningful suamarizations of financial information on the computer
 reports distributed to:

                        _a  Responsibility centers;

                        b_  Allowance holders;

                        _c  Financial Management Officers; and

                        ji  Headquarters management.

                   _3  Provides means for accumulating financial data
 in ways to support the requirements for:

                        _a  Program planning and control;

                       ,b^  Budgeting; and

                        jc  Accounting.

              (d)  Recording an invalid or wrong-Account Number has
 the following effects:

                   _!  Makes the spending action appear "illegal";
TH 1
1-2-74
         CHAP 4
         PAR  3

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     MANUAL
     FUND CONTROL
                                                            CHAPTER 4

                                              HOW TO CONTROL SPENDING
                  _2  Delays Che processing of the action;

                  _3_  Temporarily distorts the computer reports; and

                  £  Increases your work since you nust  go back to
your records and supply the correct Account Nucber.

It is important that the Account Number you record is correct and
has been authorized for your use by the Financial Management office.
A detailed explanation of how Account Numbers are obtained and used
is provided in chapter S.

             (e)  The Account Number actually reduces your work.
The six types of information provided by the Account Number must be
recorded with each spending action.  Without the Account Number, you
would have to write out on each spending document all of the
information required.

        (5)  Object Class.

             (a)  Object classes are a group of standard two-digit
uniform Federal codes used to categorize spending actions by the
type of product or service commonly referred to as expenses.  These
broad categories indicate the general type of expense, e.g. 1100
personnel compensation.  In order to provide more detail about the
item, a two-digit subobject class code is attached .to the right of
the object class code, e.g. 1153 overtime pay.

             (b)  Object class information is important  to your RC
and is required in the monthly reporting of obligations  to the
Department of the Treasury.  Object class summarization are also
used when the Agency supplies Information for Congressional hearings
and for the President's budget.
CHAP 4
PAR  3
TN 1
1-2-74

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 CHAPTER  4

 HOW TO CONTROL  S?ENDING
                                                       MANUAL
                                                      FUND CONTROL
              (c)  All  obligation  actions  are  required to  have  both
an object  class  and aubobject  class  recorded  on the spending document.
You will record  only the  major object  class on  the  Commitment  Notice;
the subobject  class has been preprinted with  two zeros • (00).

              (d)  All  of  the valid combinations of  object and  sub-
object  class  codes are identified in Appendix A. A brief'description
of each classification is  also included  in  Appendix A. While  EPA's
predecessor organizations  nay  have used  different codes,  it  is
essential  that you use only  those codes  listed  in Appendix A.

        (6)   Reports From  the  Accounting  System.

              (a)  Chapter  1 of this  Manual  emphasizes that you put
spending information in the accounting system and that the accounting
system  responds.by giving  you  back this  information summarized in
meaningful ways.

              (b)  You  will receive at  least the following three
basic computer generated  reports:

                  _1  Transactions To Be  Verified -  Weekly;

                  ji  Report of Money Available  - Weekly;  and

                  ^3  Document  Control  Register  - Monthly.

The format and explanation of  each of  the above reports  is shown 'on
Figures 4-5,  4-6, and  4-7.  Succeeding paragraphs in this chapter
explain each  of  these  reports  in  detail,  and  show how they can be
used as tools  to assist you in carrying  out your responsibilities.

4.  ESTABLISHING THE DOCUMENT  CONTROL  REGISTER..

    a.  Before any spending decisions  can be  made your RC must have
the following:

        (1)   A suballowance, i.e., money  to cover spending actions;

        (2)  A list of valid account numbers  for use with the
suballowance;
TN i
 1-2-74
CHAP 4
PAR  3

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     MANUAL
     FTOD CONTROL
                                                             CHAPTER 4

                                               HOW TO CONTROL SPEEDING
        (3)   A list showing che codes assigned to subunits of your
RC, corresponding co Che cask managers, for use wich every DCN;
and
        (4)   A list of valid object class codes.  (See Appendix A);
        (5)  A Docuaent Control Register.
    b.  The first step you must take is to establish a DCS. for each
suballowance provided to your RC.  The appropriation. Allowance
Holder, and suballowance codes are entered at the top of each page of
the OCR.  This is especially important if you are responsible for
recording spending actions for more than one suballowance.

    c.  Figure 4-8, shows how to record the original suballowance in
the OCR.  Having recorded the suballowance, you are ready to record
spending actions (which is explained in paragraph 5).

    d*  How to record an adjustment to a suballowance is also shown
on Figure 4-8-.  The illustrated case is a decrease to a suballowance.
An increase to a auballowance is recorded in the same manner as
recording the original suballowance received at the start of the
fiscal year.

5.  SPENDING ACTIONS AMD THE DOCUMENT CONTROL REGISTER.

    a*  The intent to keep a manual record of spending actions  is
usually more a precaution taken on the part of individuals responsi-
ble for money, in the event .that today's sophisticated and computerized
accounting systems do not meet their needs.  The accounting system
for EPA was designed 'to meet che needs of your RC and the needs of
other people such as the Allowance Holder and the Administrator of
EPA.  This is what we have been leading up to in this Manual.   The
accounting system serves many people from only one source of informa-
tion—the spending actions you send to the FMO which  is entered into
the computer.  The accounting system will continually be developed
to better meet the needs of your RC.
CHAP 4
PAR  4
TNI
1-2-74

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CHAPTER  4
HOW TO CONTROL SPEIJDING
                                                       MANUAL
                                                      FUND  COUTROL
    b.  We have shown you  chat  in  fiscal  year  1973  Washington,
Regional Offices,  and N'ERC's  have  established  a local  servicing finance
office and have been provided a tenainal  to  talk to the  computer in
Washington.   In effect,  each  location  has its  own system and in fiscal
year 1974 each RC  say expect  weekly  reporting  and other  additional
services.  This should nave soise effect on the option  your  RC elects
regarding the extent to  which you  will keep  a  nanuai record of
spending actions.                                                    *

    c.  Your  RC chief has  three options to choose from.   Option 1
"requires the  least amount  of  manual  recordings, whereas  Option 3
requires the  greatest amount.

    d.  Each  of the three  options  available  to him are discussed in
detail on the next two pages.  Your  RC chief will advise you of the
option he has selected.

        (1)   Option 1.

              (a)   Control  spending actions solely by assigning DCN's
and utilizing the  basic  three reports, described earlier, to determine
if money is available prior to  processing spending actions*  In this
case 'only the first four columns of  the OCR are utilized.
SEW
DOCUMENT
CONTROL
NUMBER
REFERENCE
DOCUMENT
CONTROL
NUMBER
OBLIGATION
DOCUMEirr
NUMBER
TRANS.
DATE
              (b)   The  purpose  here is  to make sure that documents
 and  DCN's  are controlled and duplicate OCN's are not used.  This can
 be done by making  sure that  this  section of the OCR is completed as
 soon as a  DCN is assigned.   If this option is elected, the steps to
 be followed for  recording transactions are the same as shown on
 Figure 4-9, except you will  use only the columns shown above.  A
 copy of the documents  would  be held in the pending file until the
 transactions were  checked to make sure they were entered correctly
 into the computer.
TH 1
1-2-74
                                              CHAP  4
                                              PAR   5

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     MANUAL
     FUND CONTROL
                                                          CHAPTER 4
                                            HOW TO CONTROL SPEEDING
        (2)  Option 2.,

             (a)  Keep a manual record of all sggnding actions and
rely on the sane basic three reports, describedeearlier, -to determine
if money is available prior to processing spending actions.   Ln this
case every column in the OCR is utilized except-? the "Available
Balance" column.

             (b)  The purpose here might be to-h^ve a more detailed
report to check that spending actions have been.,i|ntered  into  the
computer correctly.  Whether option 1 or 2 is elected, it is  important
that you keep a copy of every spending action processed  by your RC.
If this option is elected, the steps to be followed are  the same as
shown on Figure 4-9*
        (3)
and a manual
chief elects
this purpose
instructions
Option 3.  Keep a running balance qf:,aioney  available
record of all spending actions.  In  phe event  your  RC
this option, every column in  the DC,Rris used.   It is  for
that the OCR has been designed andalf  you  follow the
in the next paragraphs your work will  not  be difficult.
6.  STEPS TO BE FOLLOWED FOR RECORDING TRANSACTIONS.

    a.  By this time you know that all spending^actions  are  given  to
you for processing.  You also know that you need0the  following  tools
before you can record spending actions in  the DCS;?

        (1)  A Document Control Register established  for each
suballowance for your RC — prepared by you; Q.,
        (2)  A list of valid Account Number
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 CHAPTER 4
 HOW TO CONTROL SPEIIDIIIG
                                                       MANUAL
                                                      -FUND CONTROL
         (4)  A list of valid object class codes—Appendix A of this
 Manual;  and

         (5)  A sanple of spending.documents showing what and where
 the accounting codes are to be recorded—Appendix B of this Manual.

     b.  Figure 4-9, shows hew all of the above tools are used to
 record an original commitment in nine easy steps.  It is important  •
 that you follow the steps in the sequence that are given.  Failure to
 do so may cause you extra work..

     c.  In completing che steps, the following additional information
 should prevent mistakes thac would cause problems later on.

         (1)  If the Account Number is "invalid"  for your RC, have
 the initiating office review the spending action and assign a valid
 number.   The computer will reject any transaction with an invalid
 account number.

         (2)  If the appropriation Is not the same as the appropriation
 on you OCR, have the initiating office review the spending action  for
 a possible wrong Account Number or appropriation.

         (3)  If the object class is INVALID when compared to
 Appendix A, assign the valid code if you can, or have the initiating
 office review the spending action and assign a valid code.  The
 computer will reject any transaction with an invalid object class
 code.

         (4)  Naturally, if there is not enough money to process  the
 spending action, consult you RC chief.  Make sure the amount is
 legible to avoid mistakes by the FMO.

         (5).  The critical nature of the DCN has  been previously
 described*  Two important notes are:
TN i
 1-2-74
11
CHAP 4
PAR  6

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     MANUAL
    FUND CONTROL
                                                         CHAPTER 4

                                           HOW TO CONTROL SPENDING
             (a)  Spending document without a DCN will be rejected by
the finance office and/or the procurement office and will be returned
to you for completion; and

             (b)  To avoid assigning duplicate DCN's always be sure
to record "he spending action in the OCR when a DCI is used.

        (6)  The date of the spending action will be a guide to
use to determine when a commitaent should have changed to an obliga-
tion or to question why the FMO has not entered the transaction in
the computer.  Contact the FMO if he has not processed spending
actions over ten days old—he probably did not receive the spending
document.

        (7)  You need to understand the instructions contained in
chapter 5 to determine whether the spending action is a commitment
or obligation.  Some general comments about the only spending actions
to be treated as commitments are provided below:

             (a)  Grants.  All grants are treated as commitments
because the review process usually takes a long time before the
Allowance Holder signs the grant agreement which then becomes an
obligation.  You probably will not see the signed agreement.  You
will know it is an obligation when the transaction is reported to you
on the weekly listing to be verified.

             (b)  Payroll.  Your chief draws upon the support of the
FMO to develop a good estimate of the payroll commitment to record in
the DCR.  It will be important for you to review the actual payroll
charges against the estimates that are established.

             (c)  Contracts.  All contracts are treated as commit-
ments.  They are processed similarly to grants.

             (d)  Some Purchase Requisitions.  Special criteria
has been developed to determine when a purchase requisition should be
treated as a commitment.  A purchase requisition is sent to procure-
ment where they actually purchase the product by issuing a "purchase
order to a vendor."  Procurement will send a copy of the purchase
CHAP 4
PAR  6
12
TNI
1-2-74

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 CHAPTER 4
 HOW TO CONTROL SPENDING
                                                       MANUAL
                    FUND CONTROL
 order to you and the FMO.  The FMO will enter the information into the
 computer.  If the purchase order is related to a requisition that
 you committed,  you do not record anything in the OCR.  The purchase
 order is your signal that the transaction will appear as an obligation
 on your next weekly listing of transactions to be verified.  Lf the
 purchase order is not related to a corsiit=ent you will have recorded
 only the DCN and the date in the OCR.   On the basis of the purchase
 order,  record the remaining information in the OCR.  The criteria
 established for treating purchase requisitions allows the-flexibility
 for not cocaniting spending actions that will become' obligations in
 a day or two.  Figure 4-10 shows how the Commitment Notice would be
 prepared for Che example used in Figure 4-11.

 All other spending actions will be recorded as obligations.  The minor
 differences for recording commitments  and obligations are discussed
 In paragraph 7.

         (8)  The RC chief mist authorize all spending actions.

         (9)  Send the processed spending actions to the appropriate
 office.  In the example the requisition is sent to the procurement
 office  and the spending action (Commitment Notice) is sent to the FMO.
 Spending actions should be sent to the FMO the same day they are
 processed.
                                                     *
 7.  HOW TO RECORD COtMITMENTS AMD OBLIGATIONS.

     a.   In paragraph 6 we have actually showed how to record an
 original commitment.  The only possible spending actions to be
 recorded in the OCR are:

         (1)  'Commitments.

              (a)  Original;

              (b)  Increase; and

              (c)  Decrease.
TN 1
1-2-74
13
CHAP 4
PAR  6

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     MANUAL
     FUND  CONTROL
                                                             CHAPTER- 4

                                              HOW TO  CONTROL SPENDING
         (2)  Obligations.

              (a)  Original;

              (b)  Increase;  and

              (c)  Decrease.

     b.   Figure  4-11  shows  how  to  record  each  action  mentioned  above.
 The  notes  are  intended  to  explain the  minor differences  for  recording
 these actions  as  compared  to recording an'original commitment.

     c.   You  should not  attempt to record any  spending  actions  in  the
'OCR  other  than  the ones described in this  paragraph.   You will
 receive  a  computer-generated OCR  at the  end of  every month .that will
 show you the  total adjustments for the month  including those cases
 where the  final payment was  greater or less than  the obligation
 entered  into  the  computer.

    d.  All spending actions for  each  month should be  processed in  that
month.  You should.make  sure that  spending actions which  have  been
entered  in your OCR but  which have not appeared in the "Transactions to
,be Verified" listing have been sent to the FMO by the  end of the  month.

    e.  The available balance shown on the computer-generated  DCR
should be the same as the balance  in your manual DCR except  for the
adjustments referred to  above and  the  spending actions that  are not
in the DCR or entered into the computer.  Paragraph 8  will explain
how you can prove the available balance  and how to check  that  your     •>
spending actions have been entered into  the computer correctly.

8.  CHECKS AND DOUBLE CHECKS.  As  stated in chapter 3, you,  the FMO,
and  the computer are all concerned about mistakes—each one  checks
the other.  The following paragraphs will explain how  the Responsibil-
ity Center, the -FMO, and the computer  help each other  in  the following
ways:

    a.  The FMO enters your actions into the  computer;

    b.  The computer checks  the work of  the FMO;
                                               i
    c.  You are provided tools to check  the FMO and the computer; and
CHAP 4
PAR  7
14
TN i
1-2-74

-------
 CHAPTER 4 •

 HOW. TO CONTROL SPEWING
                                                       MANUAL
                                                     FUND CONTROL
     d.  The double-check on your available money balance.

         (1)  The FMO enters Your Spending Actions Into the Corcputar.

              (a)  When your spending action documents are received
 by the FMQ, they are reviewed for completeness.  This review includes
 a check to see chat there are no oraissions in the accounting codes.

             .(b)  When the initial review is finished, the information
 is entered into the computer.  The spending documents are next filed
 for reference until payment can be made.

         (2)  The Computer Checks the Work of the FMQ.

              (a)  The Agency utilizes a large, modern computer to
 keep track of all transactions for ever/ RC.  Each time information
 is entered into the computer it will be checked for such things as:
 Account Number?
                   _1  Is all required Information present, e.g.,
                   ^  Does the transaction say it is related to an
 older transaction, and does the computer have it on file?

                   J3  Does the computer agree with the FMO concerning
 the number of transactions it was given to process?

                   k_  Does the computer agree with the FMO concerning
 the dollars of the transactions it was given to process.

              (b)   When all transactions have been checked a
 "Transaction Inpuc Listing" is produced for the FMO which provides
 the following information.
 has processed;
                   _1  Shows all che transactions that the computer
TH  i
1-2-74
15
CHAP 4
PAR  8

-------
     MANUAL
     FU:JD CONTROL
                         CHAPTER 4-
                                            HOW TO CONTROL SPENDING
transaction; and
                  2_  Tells what is wrong on each rejected
                  ^  Indicates the number of transactions it has
processed (-which can be compared to a aanual computation the FMO
made).

The Financial Management office is responsible for correcting
mistakes flagged by the computer on che Transaction Input Listing.
Most mistakes are self-explanatory.  Hovever, on occasion, vhen the
cause of a particular mistake is not evident the FMO will request
your assistance to resolve the problem.

        (3)  The ."Tool" You Are Provided To Check the FMO and  the
Computer.

             (a)  Each week the FMO will provide you a listing of
"Transactions To Be Verified."  The purposes of this listing are as
follows:

                  i   Showa transactions related only to your  RC by:
                   »
                     £  Suballowance; and

                     b_  Document Control Number.

                  2.  Shows transactions that did not have mistakes
and that are related to:

                     ^  Commitments; and

                     _b  Obligations.

             (b)  Figure 4-12 shows the "Transactions To Be
Verified" listing and how you can check that the FMO and the computer
handled your transaction correctly.
CHAP 4
PAR  3
16
TN 1
1-2-74

-------
 CHAPTER 4

 HOW TO CONTROL SPEEDING
                                                       MANUAL
                                                     FUND CONTROL
         (4)   The Double Check on Your Available Balance.

              (a)  Possibly the nose important responsibility you have
 is to sake sure that aoney is available to cover a spending decision
 prior to the ti^ie the decision becotses a legal debt that the Agency
 has to ?ay.   Naturally if you know chat there isn't enough money
 available, advise your S.C Chief so that he can icsediately cake
 appropriate  action.

              (b)  A3 discussed earlier, you have two sources from
 which you can determine the availability of money:

                   _!  The Weekly Report of Money Available for the
 Responsibility Center (produced by the computer) ; and

                                  Docunent Control Register
                    .
 (produced by the computer) .

 In addition, if your RC chief has elected to keep a running balance
 of money available, you will also have Che manual Document Control
 Register that you maintain.  However, Che balance you show may differ
 from Che balance shown on both of the computer-produced reports.
 Figure 4-13, shows the seeps Co follow in proving the available
 money balance.

              (c)  The primary cause of differences between the
 manual and automated records is spending actions which you have
 recorded in your OCR, but which have not yet been processed in the
 Financial Management office.

              (d)  To reduce the impact of this situation on the month-
 end financial reports you receive, you should make certain that all
 spending actions have been given to the FMO by the  end  of the
 month.  Mark Che balance in your OCR at this time.   Leave three  or
 four lines in your OCR and continue  recording documents but do not
 compute balances until you receive your monchly  Document  Control
 Register (from  the computer) .  Add or subtract the  total  dollars
 from the Current Month Adjustments column of this report  to the
 balance that you marked in your DCR.  Enter this as  your  new
 balance and compute balances for any documents recorded so  far.
TN 1
1-2-74
17
CHAP 4
PAR  8

-------
      FUND CONTROL
                                                              CHAPTER 4
                                                HOW TO CONTROL SPENDING
              (e)  If you assure that all spending actions have been
received in the FMO by the end of the month, most of  tKe differences
should be eliminated.  However, as you have seen from Figure 4-13,
there are other possible causes.  If, after following those steps,
you still have a difference, request assistance  from  the Financial
Management office.
CHAP 4
PAR  8
18
                     TN  1
                     1-2-74

-------
 CHAPTER  4
 HOW TO CONTROL  SPENDING
                                                              FUND  CONTROL
                                                    COMMITMENT NOTICE
    NOTE:  Preparation and approval of this form does not constitute an obligation of money.  The use of this form is intended to guarantee
    availability of money by reserving it for certain types of specified transactions.
    THIS COMMITMENT TRANSACTION IN THE AMOUNT OF I
                                                                        IS FOR:
    |  J GRANT (Number

    [BOTHER (Spfdty):
               WHOLE DOLLARS

|  j A PURCHASE REQUISITION     Lj A CONTRACT
    DESCRIPTION OF PROJECT, GOODS, OR SERVICES
    NAME OF GRANTEE/CONTRACTOR/VENDOR
                                                                                              EMPLOYER IOBNT. NO. (BIN)
    TASK, ROAP, OR OTHER LOCAL IDENTIFIER
    SPECIAL COMMENTS OR INSTRUCTIONS
                               ALLOWANCE HOLDER APPROVALS (Optional, at discretion ol Allowance Holder)
    ALLOWANCE HOLDER TITLE
                                                       STAFF APPROVALS
                            SIGNATURE
    RESPONSIBILITY CENTER TITLE
                                                     FUNDS CERTIFICATION
                           PREPARED BY
                                                                                       APPROVED BY
    SIGNATURE
                                                                SIGNATURE
                                             FOR RESPONSIBILITY CENTER USE ONLY
    Contract negotiator is [	| is not (Jj authorized to exceed amount shown above by up to 10% without securing furthe:

    TMF AMnlHUT AF MnhlEV £H<1WN IS'
                                                                -•r appro vaj for funds.
    THE AMOUNT OF MONEY SHOWN IS:
       [  | AN ORIGINAL COMMITMENT
IAN INCREASE TO A
-^PREVIOUS COMMITMENT
                                          n
  A DECREASE TO A
  PREVIOUS COMMITMENT
                 FINANCIAL DATA (Sea instructions on reverse before lillins out)
                                                                                   APPROPRIATION:
                                           DOCUMENT
                                         CONTROL NO.
                     ACCOUNT NUMBER
OBJECT
 Cu ASS
                                                             OOL.L.AR AMOUNT
    I  2  34  5  6  7  8  9  10 11 12 13 14
                                        15 16  17 18  19 20
                                                        it 32 33 34 35 36 37 38 39 40
                                                                                  41 42 43 44
                                                                                            45 46 47 48 49 SO 51 52 53 54 55 56
                           040
                                                                                        0 0
                                                                                                                       0 0
   EPA Form 2550-9 (Rev. 4-74)
                                                 PREVIOUS EDITION IS OBSOLETE
TN-4
12/23/77
        Figure 4-1
                                 CHAP 4

-------

-------

-------

-------
CHAPTER '-

HOW TO  CONTROL  SPE.MHI-'G
                              FUND -CONTROL
                                                2  OS'

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-------

-------
    CiiAPTER i


    HOW TO CONTROL S?E:.*DING
                                                                         FCN'D CONTROL
t
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    TN 1

       1-2-74
                                             Figure 4-5
                                                                                    CHAP 4

-------

-------
CHAPTER •*

HW TO CON7ROL SPENDING
                                      FUSD

                   o

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                   SC
               32 =-
                           -2


                     '
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  TN  i

      1-2-74
Figure 4-6.
                                            CHAP 4

-------

-------
  -.Urn 70 CONTROL S?ENDt:-'C
                                                          FUND CONTROL
           53
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  1-2.74
                 ?lgut« W
                                                 CHAP

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                                            Mfur* *-9
                                                                                       ' CHAP 4

-------

-------

-------

-------
CHAPTER 4
HOW TO CONTROL SPENDING
                                                                                              FUND  CONTROL
                                                  COMMITMENT NOTICE
   NOTE: Preparation and approval of this form does not constitute an obligation of money.  The use of this form is intended to guarantee
   availability of money by reserving it for certain types of specified transactions.	
THIS COMMITMENT TRANSACTION IN THE AMOUNT OF S  10.000


}S] GRAN TCW^er   803983031J

QoTHEB (Specify):
                                                    WHOLE DOLLARS

                                         A PURCH A5E RE OUI SITION    $3j A CONTRACT
    DESCRIPTION OF PROJECT, GOODS, OR SERVICES
        To evaluate  long path laser  monitoring  of  ambient  level  air  pollution.
    NAME OF GRANTEE/CONTRACTOR/VENDOR
    University  of California
                                                                                           EMPLOYER IDENT. NO. (BIN)
   TASK. ROAP. OR OTHER LOCAL IDENTIFIER
   SPECIAL COMMENTS OR INSTRUCTIONS
                             .ALLOWANCE HOLDER APPROVALS (Optional, a< discretion at Allowance Holder)
    ALLOWANCE HOLDER TITLE
                                                     STAFF APPROVALS
                           SIGNATURE
    RESPONSIBILITY CENTER TITLE
                                                   FUNDS CERTIFICATION
                         PREPARED BY
   SIGNATURE
                             . It!.(.<.'-
                                   7 $
                                                                                    APPROVED BY
                                                             SIGNATURE
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                                            FOR RESPONSIBILITY CENTER USE ONLY
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   THE AMOUNT OF MONEY SHOWN tS:

       PC2{| AN ORIGINAL COMMITMENT
                                      n
AN INCREASE TO A
PREVIOUS COMMITMEN
                FINANCIAL DATA (Sue infractions on reverse before lillini out)
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T A DECREASE TO A
•^PREVIOUS COMMITMENT
                                                                                APPROPRIAT4ON:
                                    OBJECT
                                     CLASS
                                                                                              DOLLAR AMOUNT
  EPA Form 2550-9 (Rev. 4-74)
                                               PREVIOUS £OITION IS OBSOLETE
TN-4
12/23/77
                                                Figure  4-10
                                                                                                           CHAP  4

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                                                                                                                 CIIAP

-------

-------
  ENVIRONMENTAL PROTECTION AGENCY
              w

 CHAPTER 5 - SPENDING ACTIONS ABOUT WHICH
             YOU MAY HAVE FURTHER QUESTIONS

 TA3LE OF CONTENTS
                                    MANUAL
                                    FUND  CONTROL
 PARAGRAPH
  TITLES
                                          PARAGRAPH
                                           NUMBERS
 General	 . . .
 Grants  	 .
 Contracts 	
 Payroll	
 Purchase Requisitions , . ,
 Travel Authorizations . . ,
 Agency or Regional Support
                                              1
                                              ->
                                              3
                                              6
                                              7
     Figure 5-1 .

     Figure 5-2 .

     Figure 5-3 .
     Figure 5-4 .
     Figure 5-5 ,
     Figure 5-6 -.
     Figure 5-7 ,
     Figure 5-8 .
     Figure 5-9 .
     Figure 5-10,
     Figure 5-11,
     Figure 5-12,
     Figure 5-13.
     Figure 5-14,

     Figure 5-15.
EPA Proposed Budget for FY 74 (With
Emphasis on Grant Money).
Typical Responsibility Centers Awarding
Grants.
Application for Federal Assistance.
Grant Agreement.
Contract Operations Office.
EPA Payroll" Team.
Steps for Preparing the .Payroll Estimate,
How to Check the Payroll Cost Report.
Reverse Side of Time Card.
Change in Fixed Account Number.
Adjustment in Personnel Service Charges.
Payroll System Computer.
Summary of Purchase Requests.
Sample of a Order for Supplies or
Services.
Sample of Entry of Travel Estimate
on Travel Authorization.
TN l (1-2-74)
ORIGINATOR: PM 226
                                              CHAP 5

-------

-------
  ENVIRONMENTAL PROTECTION AGENCY


  CHAPTER 5

  SPENDING ACTIONS ABOUT WHICH
  YOU MAY HAVE FURTHER QUESTIONS
 MANUAL
FUND CONTROL
 1.  GENERAL.

     a.  The material in chapter 4 described your work, and Che tools
 available co do it with.  As you reviewed the material, certain
 questions aay have cone to aind about special types of spending
 actions.  This chapter discusses the unusual features related to
 processing iaajor types of spending actions.  It also provides you
 with tips and guidelines, and in some cases presents background
 information on a certain subject in order to help you understand why
 the processing procedures are set up a particular way.

     b.  The topics which are covered In this chapter are:

         (1)  Grants;

         (2)  Contracts;

         (3)  Payroll;

         (4)  Certain types of purchase requisitions;

         (5)  Travel; and

         (6)  Spending actions for Agency and Regional Support
 (i.e., the General Fund).

 2.  GRANTS.

     a.  The fight against pollution cannot be dealt with solely by
 EPA employees.  There is a need for involvement by other levels of
 government such as states and cities, as well as that of many private
 organizations.  One way that EPA has of paying for the services or
 assistance they will provide is to award them a grant.
TH  l  (1-2-74)
ORIGiNATOfePM 226
        CHAP 5
        PAR  1

-------
    MA
    FUND CONTROL
                        SPEEDING  ACTIONS  ABOUT  WHICH
                        YOU  MAY HAVE FURTHER QUESTIONS
    b.  The Congress has provided EPA with a great deal of money for
specific types of grants.  Figure 5-1 identifies the various types of
grants that EPA uses, and shows the percentage of each type to the
total EPA budget.

        (1)  General Processing o£ Grants.
(a)
                   here are cwo orsanisational groups within the
Agency which are primarily responsible for the processing of grants.
They are the Grants Administration office (called a Division, Branch,
or Section depending on location) and a grants office in each program
area (air, water, etc.).  The Grants Administration offices handle
the administrative functions for grants, and the Grants Program
offices (whose name varies depending on the location) are responsible
for the technical aspects of the grants, as well as for providing
the money to pay for .grants.

             (b)  Not all RC's award grants.  Figure 5-2 shows the
principal RC's that currently award grants and shows the offices that
advise them regarding the grants to be awarded.

             (c)  Listed below, in a very siapllfied manner, are the
major steps in the life of a grant, and the organization responsible:
                                             Grants
                                        Administration
                                               Grants
                                               Program
                                               Office
Application received by EPA;
application number assigned;
application reviewed for com-
pleteness and administrative
it ens

Review purpose (relevancy) of
the grant

Prepare commitment notice

Technical Review

Prepare Grant Agreement

Issue Award
                                                 X

                                                 X

                                                 X
                                X

                                X
CHAP 5
PAR  2
                                        T-l-74

-------
 CHAPTER 5

 SPENDING ACTIONS ABOUT WHICH
 YOU MAY HAVE FURTHER QUESTIONS
                                                       MANUAL
FUND CONTROL
         (2)   Why Grant  Spending Actions  are Committed.   We have seated
 that  grant  spending actions  represent the largest anount of money
 spent  by  EPA for oany different needs that will involve government
 institutions and private organizations.   A good practice in managing'
 ^oney  is  to "Predict" hew such aoney you plan to spend  and compare
 this  amount to  how ouch soney you have.   This is especially true when
 you have  large  amounts  of aoney and there are cornpeting demands for
 how to use  it.   We have previously explained that certain spending
 actions,  such as grants, will be treated as "Commitments."  In EPA
 we  use commitments to "Predict" how much we will spend  and also use
 them  to insure  thac we  don't spend more  than we have.   This is
 particularly important  since grants involve the Agency  in critical
 relationships with other levels of government.  Understandably, these
 governmental units place great reliance  on us when we  say that grant
 aoney  is  available. Therefore, it is essential that each RC having
 grant  money in  its suballowance has reliable information on avail-
 ability of  money.

         (3)   The Decision to Reserve Money for a Grant.

              (a)  When  a grantee submits a grant application (see
 Figure 5-3,  EPA Form 5700-12, Application for Federal Assistance),
 the application first goes to Grants Administration, where an
 Application Number (which later becomes  the Grant Number) is assigned.
 After  Grants Administration  completes its review of the application
 ic  is  forwarded to a Grants  Program office to review the purpose
 (relevancy)  of  the Grant.  If the application passes this review,
 it  will be  forwarded to you  so that money can be reserved (i.e.,
 prepare Commitment Notice) for the grant.  You can determine that
 the application has gone through the review in the program office by
 checking  the signatures on page 5 of the application.   When you
 receive the application the  last entry on page 5 must be the name
 of  the Grant Program office  within your  RC.

              (b)  Listed below are special instructions for preparing
 the Commitment  Notice for Grants.
TN L
1-2-74
         CHAP 5
         PAR  2

-------
     MANUAL
     rUM) CONTROL
                     CHAPTER 5

SPENDING ACTIONS ABOUT WHICH
YOU MAY HAVE FURTHER QUESTIONS
                  _1  Assign a DCN to. Che application (write the DNC
at the top in the center on the first page of the application) and
enter the necessary information in your Docunent Control Register,
being certain to enter the Application Number in the description
colusm.
chief approve it.
to your FHO.
                  2_  Prepare a Connit^ient Notice, and have your 3.C
                  ^  Send the original copy of the Commitment Motice
                  j4  Attach a copy of the Conmitment Notice to the
Application, and forward the entire package to the Grants Ptogram
office within your RC, which will conduct a technical review of the
application, and will then send it to Grants Administration, where
the Grant Agreement, as shown on Figure 5-4, is prepared and
processed.

                  ^  Retain a copy for your files.

        (4)  TheObligation of Grant Money.  Immediately after the
Grant Agreement is signed with the proper EPA .signature, the Grants
Administration office forwards.a copy of the Agreement to your FMO.
When the FMO receives this copy, he will enter the information into
the computer.  The computer will remove the commitment and record the
obligation.  This change from money committed to money obligated will
appear on your list of Transactions to be Verified.

        (5)  Review of Commitments*  You should review open grant
commitments (commitments which have never reached the obligation
stage) every month.  Any commitment over thirty days old should be
checked to see why it is not an obligation.
PAR  2
                                                      7-1-
                         74

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 CHAPTER 5

 SPENDING ACTIONS  A3CUT WHICH
 YOU  MAY HAVE  FURTHER QUESTION'S
                                                       MANUAL
FUND CONTROL
 3.   CONTRACTS.

     a.   Contracts  are another way by which EPA finances sorr.e projects
 and pays for  certain products and services.

     b.   Contracts  are very similar to purchase orders in that they
 legally require  EPA to pay for certain products or services to be
 delivered in  accordance with the written agreement.

     c.   There  are  two basic differences between contracts and
 purchase orders:

         (1)   A cuntracc is an agreement between EPA and a supplier
 for payment by EPA for delivery of products or services by a
 supplier; a purchase order is an agreement by EPA to pay a supplier
 if  products or services are delivered.  (The supplier is not required
 to  deliver the products or services requested on an EPA Purchase
 Order.)

         (2)   Generally, items purchased by contract are for larger
 amounts of money  than purchase order iteir-s.

              (a)   Construction work to be performed for $2,000 or
 over is a contract;"if less than 52,000, it is procured with a
 purchase order.

              (b)   Other spending actions for the purchase of products
 or  services which  are over $2,500 and are not available through GSA
 contracts, are EPA contracts; If less than $2,500 they are procured
 by  purchase orders. -

     d.   The following types of spending actions may be processed as
 contracts provided they meet the requirements defined above:

         (1)   Equipment;

         (2)   Supplies;
TH 1
1-2-74
         CHAP 5
         PAR  3

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      MANUAL
     FUMD CONTROL
                                                 CHAPTER 5

                                           S ABOUT WHICH
                                           R7HER  :UE5TIOXS
(3)   Routine Services;

(4)   Government Services AJuinia t.: ^L L in  :.. r.t racis ;

(5)   Government Printing Office Cum v id s ,

(5)

(7)

(8)   Research and Development Projt:ctij; and
             Construction of New  Facilities;

             Repair  and  Irsprovement  01"  Existing  Facilities;
        (9)  Professional Advisory  Services.

    e.  All proposed spending  actions which  later  become  contracts
are requested on a purchase  requisition.   The  purchase  requisition
is prepared in the program or  support office wanting thd  product
or service.

    f.  The purchase requisition  must then go  to  the RC for signature
of the RC chief and the  reservation of'  money to be recorded by you.
.It is critical that you  follow all  of the  directions previously given
about how to coon it money.

    g.  Your RC chief will tell you where  to send  the purchase
requisition if additional approval  signatures  are  required.

    h.  After the purchase requisition  is  approved by the proper
office, it Is forwarded  to one of three contract offices.   Figure
5-5 shows the name and location of  the  contract office  which handles
che contract spending actions  for your  RC.

4.  PAYROLL*  The following  paragraphs  describe the RC  procedures
applicable to payroll spending actions.
CHAP 5
PAR  3
                                              TN  1
                                              1-2-74

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 CHAPTER 5

 SPEJDKIG ACTIONS ABOUT WHICH
 YOU MAY HAVE FURTHER QUESTION'S
 MANUAL
FUND CONTROL
    •a.   The EPA Payroll lean.   The payroll tean consists of individ-
 uals throughout the Agency who work together to provide correct and
 timely  information.to be processed by:

         (I)  Payroll System Computer;  and

         (2)  Accounting.System Computer.

 Figure  5-6, shows the individuals on the  EPA payroll tean and the
 types of information they provide as "Input" to the computers.  The
 arrows  on Figure 5-6 show che  flow of  payroll information which is
 provided at various times during a fiscal year.

     b.   What is Payroll Cost?   "Payroll 'Cost" is the 'amount earned
 every two weeks by each eaployee in EPA plus what the Agency pays
 for the additional benefits provided such as retirement, Leave, etc.
 Next Co grants, payroll costs  represent the largest amount of money
 spent in EPA.  This is the main reason why payroll costs are to be
 treated as a commitment action.

     c.   Steps to be Followed for Preparing the Payroll Estimate.
 Figure  5-7 provides steps to be followed  for preparing the "Payroll
 Estimate" at the beginning of  every quarter.  Some additional
 information that will help your RC in  developing a good estimate
 follows:

         (1)  The FMO obtains the information to prepare the estimated
 payroll and the corresponding  set of cards by relying on the  fixed
 account number in each employee's payroll record.  In other words,
 the FMO uses each employee's Fixed Account Number to assign him to
 an RC suballowance.  This means that if the fixed account number in
 an employee's master payroll record is wrong or out-of-date, that
 employee may be included on the wrong  estimated payroll.  Similarly,
 new employees may be onitted because a payroll record containing
 cheir fixed account number was not established in time. -Therefore,
 you must review the estimated  payroll  provided by the FMO and update
 it and  the corresponding set of cards  for any assignment changes
TH 1
1-2-74
          CHAP 5
          PAR  4

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     MANUAL
         CONTROL
                            CHAPTER  5

       SPEEDING  ACTIONS  ABOUT WHICH
       YOU  MAY HAVE  FURTHER QUESTIONS
before recording the branch level payroll commitment in the OCR.
Information to update the estimated payroll may be obtained fron
either your RC Chief or the timekeepers in your RC.

        (2)  Artier being updated, the estimated payroll listing is
retained in the RC as a record of your work and for comparison with
the Payroll Cost Report.  The adjusted car-Js , however, are forvard^d
to the FMO who uses them to record the corjaicnent  for every employee.

        (3)  Adjusting the amount of money reserved for payroll is
also your responsibility.  However, any proposed adjustment should be
discussed with the FMO who will assist you in determining the need
for, and amount of, any payroll commitment changes during a quarter.

    d.  Reviewing the Payroll Cost Report.  Shortly after the end
of each pay period, you will receive a Payroll Cost Report for each
of your RC's suballowances.  Figure 5-8 illustrates Che Payroll Cost
Report for suballowance &04U4L for the pay period July 28, 1973.
This figure shows how to check the Payroll Cost Report for possible
errors.

    e.  SpecialForms Used forChanges. In Payroll Costs.

        (1)  The forms that are used for adjusting the payroll
charges in the payroll system after a fixed account number has been
established are:

             (a)  Fora 1900-9, Time and Attendance Report, Figure
5-9, the reverse side of the timecard allows the flexibility of
charging up to nine account numbers.

             (b)  EPA Form 2560-5, Change in Fixed Account Number,
Figure 5*10, Co request a change to an employee's  fixed account
number.

The form used Co request corrections to payroll costs in  the
"accounting system" is EPA Form 2550-6, Adjustment in Personnel
Service Charges, Figure 5-11.
CHAP 5
PAR  4
8
TH i
1-2-74

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 CHAPTER 5

 SPENDING ACTIONS ABOUT WHICH
 YOU MAY HAVE FURTHER QUESTIONS
                                                       MANUAL
                               FUND CONTROL
         (2)   Special instructions regarding the use of these forms
 are in the Tisekeeping Manual and in the Payroll Bulletins.

         (3)   Information regarding Ccmnissioned Corps personnel is
 also included in Payroll Bulletins and EPA Orders.

     :.  Using the Conrputer for Payroll Cost,   It is-important that
 you have an  understanding of  the individuals  and the offices involved
 in charging  employees to authorized EPA projects (Account Numbers),
 and how two  computer systems  are used to do much of the work.
 Figure 5-12  shows this in a simplified way and how the same  Account
 Numbers are  used to  control the system, and the responsibilities
 of the individuals/offices involved.

 5.  PURCHASE REQUISITIONS.

    - a.  This Paragraph describes the forms used for purchasing
 supplies and services, and the information you need regarding this
 type of spending action.

     b.  The  EPA Procurement Regulations, 15-3.6 can provide  you with
 detailed information concerning Agency procurement policies  and
 procedures.   EPA Orders 1700.3, 2300.1, and Orders in the 1900 series
 can provide  you the  instructions on how to complete the forms.

     c.  Figure 5-13  is a summary of the types of purchase requests
 your RC will be initiating and shows how to determine if the action
 is to be handled as  a commitment or obligation.
     d.   The  following
when "Cash"  is  used  to
used in  the  following
Purchase Order-Invoice
This form  is  almost  as
because  they  honor it
spot, or by  using EPA
to  be reimbursed from
goods or services out
paragraphs will provide special information
 purchase supplies or services.  Cash is
two instances by using Standard Form 44,
-Voucher, for purchasing supplies or services.
 acceptable to vendors as actual cash money
Ln "over-the-counter" purchases made on the
Form 1900-8, Procurement Request/Requisition,
the Imprest Fund when payment has been made  for
of pocket.  Two other special areas that need
Y-2-74
                                         CHAP 5
                                         PAR  4

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r
MANUAL
                     FU!ID  CONTROL
                                                                         CHAPTER 5

                                                    SPENDING ACTIONS ABOUT WHICH
                                                    YOU MAY HAVE  FURTHER QUESTIONS
              particular  attention  are  Blanket Order  for  supplies  and  services,  and
              Receiving Reports.

                      (1)  Usin^ Standard  Fora 44to  Purchase  Supplies  or  Services.

                           (a)   Standard Fora 44 aay  be authorized by  your RC  chief
              when  Che following conditions  are satisfied.

                                l_  Supplies  or services are  immediately available;

                                2  The  order is for one delivery and one payment;
              and

                                2.  The  purchase is limited  to  $250 except  upon
              approval of the  Allowance Holder or  the head  of  the  activity delegated
              authority to use the  SF 44.   In any  event,  Che purchase  cannot exceed
              S2500.

              The SF  44 cannot be used  when  Che use of the  imprest fund or blanket
              purchase arrangement  is feasible.

                           (b)   Because the  SF 44  is  an accountable form,  a record
              must  be maintained of aerial numbers of the forms,  to whom issued,
              and dates Issued.   For each  book of  SF  44's you  should assign one DCN
              per book and enter the DCN on  each page. The  first  digit will
              continue to identify  the  branch or subunit  within your RC.  The  second
              digit will  be  an "X"  to identify it  as  an SF  44.  The last four
              digits  will be serially assigned.  Until the  SF  44's are prenumbered
              you will also  assign  on each page of the book an obligation  document
              number. The number is to be established in the  following manner:
              123456
             0001
                                     Serially Assigned

                  Your Suballowance  Number

              You will record in the OCR only the DCN, the date,  and in the
              Description Column the name of  the individual who has the book.
              CHAP  5
              PAR  5
                            10
TN 1
1-2-74

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 CHAPTER 3

 SPENDING ACTIONS A30UT WHICH
 YOU MAY HAVE FURTHER QUESTION'S .
                                                       MANUAL
                   FUND CONTROL
              (c)  When an individual in your RC uses an SF 44, the
 seller will send Che white copy of the SF 44 Co the RIO to be paid.
 The FMO will also enter the transaction into the computer as a payment,
 The payments will be reflected in the adjustments column of the
 automated OCR.  When this has happened you should record the action
 in the DCR to show that -soney has been s'pent.

         (2)  Using the Imprest Fund for Small Purchases.

              (a)  The imprest fund may be used  for miscellaneous
 supplies or services, not to exceed $100 under  the following
 circumstances:

                   1  Item is not available from local stockroom;
 and
                   2  Timing prohibits  the normal procurement  method;
                   3  Vendor  requires cash payment,
 Each claim must be presented on  an  itemized  EPA  Form 1900-8,
 supported by a sales receipt evidencing  payment  by  the  individual.
 The requisition muse have  authorizing  signatures including
 "authorized purchasing officer."

              (b)  A constant DCN will  be used  for purchases  paid  frora
 the imprest fund.  The DCU is  formed as  follows:

                   !_  1st digit—Letter of the  Organization  (Branch)
 In the  RC who made the purchase;

                   2_  2nd digit—the letter "Y";  and

                   2.  3rd through 6th digits—always, zero.

 The imprest cashier will supply  the obligation number.   Purchases
 paid by the imprest fund must  be made  in accordance with EPA Order
 2545.lA, and appear in the "Current Month Adjustments"  column on  the
 computerized Document Control  Register.
TM 1
1-2-74
11
CHAP D
PAR  5

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     MANUAL
     FUND CONTROL
                         CHAPTER 5

    SPENDING  ACTIONS  ABOUT WHICH
    YOU  MAY-HAVE FURTHER QUESTIONS
        (3)  Blanket Orders.

             (a)  Sons purchase requisitions result in firm purchase
agreeisents with a vendor but lack a statement requesting i^OTediate
delivery of the goods or services.  Rather, one or niore specified
individuals say be authorised to call the vendor as needed to deliver
quantities or the goods outlined in the purchase order.  Such a
purchase agreement is called a "Blanket Purchase Order."

             (b)  You will assign a DCH to each blanket requisition
even chough it bears no money amount ac this time.  The procurement
office will process Che requisicion and send a copy of the SF 147,
Order for Supplies or Services, Co Che individual who originated the
request.  That individual will make a copy of the SF 147 for each
month covered in Che order.  He will enter the month and the estimated
dollar amount in the accounting data block and submit the SF 147 to
you monthly.  Figure 5-14 shows how the estimate is entered for a
Blanket Purchase Order.  You will record the amount as an obligation
and forward ic Co Che FMO.

        (4)  Reviewingthe Estimates for Blanket Purchase Orders.

             (a)  Estimates should be reviewed at lease quarterly,
and/or Che end of Che period covered in Che purchase order.  If the
unpaid items are larger Chan one month's estimate you should contact
Che individual using the order and inquire if he is using the order
as estimated.  If not, that individual should submit to you a copy
of Che authorizing SF 147 reducing the over estimated amount.  At the
end of Che period for which a blanket purchase order has been issued,
you should review Che aucomaced OCR Co see if there are any unpaid
obligations.

             (b)  For any unpaid items, contact the individual using
Che order.  Next, contact the FMO and inquire if he has processed
the payment, for that call.  If so, a copy of Che purchase order
should be submitted Co Che FMO cancelling the unused obligation.
CHAP 5
PAR  5
12
TN i
1-2-74

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CHAPTER 5

SPENDING ACTIONS ABOUT WHICH
YOU  MAY HAVE  FURTHER QUESTIONS
                                                       MANUAL
FUND CONTROL
        (5)  Receiving Reports.

             (a)  When a purchase requisition  is  received  in  the
            office an order  for Supply or Service,  SF  147  is  issued
to the vendor.  The pink copy of the SF  147, which  is  forwarded to
the RC, is the  receiving report copy which when signed  on  the  back
will acknowledge that the items were received.

             (b)  When the goods are delivered in your  RC,  the pink
copy of the SF  147 oust be signed on the back by  you or the person
receiving the goods.  If the goods are delivered  by an  EPA  employee,
he will take the EPA Fora 1770-14, Receiving Report, with  him and
forward it to the FMO.  Should the vendor or hauling company  deliver
the goods, you  are responsible for sending the receiving report to
the FMO.

             (c)  In the case of a blanket purchase order,  the
invoice could also be the receiving report, and must be signed by
you or the person receiving  the items and. forwarded to  the  FMO.

             (d)  The FMO taist have the signed receiving report as
evidence of delivery before he can pay the vendor.  Also,  some
vendors give discounts when prompt payment is made, therefore, it
is important that the FMO be sent the receiving copy promptly.
(Actually the discount offered by the vendor will increase  your
available balance and will be reported on the automated DCR in the
current month's "Obligation Adjustments" column.)

6.  TRAVEL AUTHORIZATIONS.  This paragraph describes some  of  the
forms used in the Agency and the information you  must know  regarding
this type of spending action which is always an obligation.   The EPA
Travel Manual can provide you with detailed information regarding
Agency travel policies.  There are three basic categories  of  travel
authorizations  (TA's) that provide for per diem (daily  living
expenses)  and transportation expenses.  The authorizations  are
referred to as:  specific, blanket, and permanent change of station
(PCS) .
                                  13
          CHAP 5
          PAR  5

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     MANUAL
   FUND CONTROL
                          CHAPTER 5

     SPENDING ACTIONS ABOUT WHICH
     YOU MAY RAVE FURTHER QUESTIONS
    a.  An Explanation of the Types of Travel Authorizations,

        (I)  A specific authorization is issued to authorize one  trip
and aust specify each stop in an itinerary.  It expires upon
completion of the purpose for which the order was- written.

        (2)  Blanket authorizations are issued to authorize as roany
trips as necessary within a specified cine, not to exceed a year  and
not to extend into the next fiscal year.  These authorizations must
state the limits of the travel to be performed.

        (3)  To distinguish che blanket TA at a glance, the first line
in block 9 of che TA states "THIS IS A BLANKET TRAVEL AUTHORIZATION."

        (A)  Permanent change of station travel authorizations are
issued to transfer an employee and family to a new post of duty.

    b.  Travel Authorization (EPA Fora 2610-1^.  The form used to
authorize all cypes of travel is the EPA Form 2610-1,  illustrated
in Appendix B.

    c.  Government Transportation Request (SF 1169).  The form used  to
obtain transportation from a common carrier (e.g. airlines) is
Standard Form 1169, illustrated in Appendix B.  Everyone in your  RC
should be instructed Co make sure that the identical accounting data
used on che TA (block 13) is also placed on the SF 1169.  This form
is noc processed by you in the OCR because the transportation costs
are included as pare of the TA and will be recorded in the OCR at
che same time.

    d.  Obligation Document Number.  The Obligation Document Number
for Cravel is che TA Serial Number (preprinted on the EPA Form 2610-1)
plus a "T" (inserted by you) in fronc of the TA number used.

    e.  The Amount of Che Obligation.

        (1)  Obligations for travel are "estimates" at the time the
Cravel is authorized.  The estimates must be separated by object
class on che TA and recorded at this level in the DCR.
CHAP 5
FAR  6
14
TN i
1-2-74

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 CHAPTER 5

 SPENDING ACTIONS ABOUT WHICH
 YOU MAY HAVE FURTHER QUESTIONS
                                                       MANUAL
                    FUND  CONTROL
         (2)  The amounts for specific and change of station travel
 are shown on- the TA.  One DCN will be assigned for each traveler
 for each specific and each PCS TA.

         (3)  The amounts for blanket travel are shown on a copy of
 the blanket TA as provided to you on a monthly basis by each traveler.
 One DCN will be assigned for each traveler under each blanket TA
 and the estiaate forwarded to your servicing finance office monthly.
 Figure 5-15 shows how the travel estimate is entered for blanket
 TA.

     f.  Reviewing the Estimates for Blanket Travel.

         (1)  The traveler submits a Travel Voucher (SF 1012), which
 itemizes his expenses, directly to the F10 after approval by his
 icanediate supervisor.  The DCN along with other fiscal coding
 must be shown on the travel vouchers.  The travel voucher is
 illustrated in Appendix B.

         (2)  These vouchers are not handled by you for any purposes
 regarding Che DCR.  The payments are reflected in the Payments Made
 column on the automated DCR.  Therefore, this information is avail-
 able to you for comparison to the amount originally estimated and
 obligated.  If the unpaid items are significantly larger than one
 month's estimate, you should contact the traveler involved and
 inquire if he has submitted all travel vouchers for that period and/
 or if there have been major changes in his travel plans.  If so, he
 should submit a revised blanket travel authorization to you,
 reducing the over estimated amount.  If all expense vouchers have
 been submitted and paid, the next month's estimate should be
 reduced by the amount of the-unpaid obligation.

         (3)  You will notice in the Obligation Document Number column
 of the automated DCR that the Travel Order Number has been prefixed
 with "TR" for transportation costs (sub-object classifications
 21.03, 21.20, and 21.30).  The "TR" is computer generated to allow
 the FMO to pay the travel voucher without reducing the obligation
 outstanding for the transportation costs.  Transportation costs are
 billed separately by the commercial carrier.
TM L
1-2-74
15
CHAP 5
PAR  6

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     MANUAL
    FUND CONTROL
                                         CHAPTER 5

                    SPENDING ACTIONS ABOUT WHICH
                    YOU MAY HAVE FURTHER QUESTIONS
    g.  Final Adjustment to the 31ank.ee Travel Obligations.

        (1)  Ac Che end of che period for which a blanket travel
obligation has been issued, you should review the automated OCR to
see if there are any unpaid obligations.

        (2)  For any unpaid iteos related to the expired blanket TA,
contact the traveler involved and inquire if he has submitted all uf
the travel vouchers.  If all vouchers have been submitted and paid, a
copy of the travel authorization should be submitted to the FMO
canceling Che unused obligations.

7.  AGENCY OR REGIONAL SUPPORT.

    a.  The Agency's responsibility centers have access to an
additional source of aoney besides that contained in their suballow-
ance.  This source is part of each of the following appropriations:
Research and Development, Abatement and Control, Enforcement, and
Agency and Regional Management.  Each appropriation contains prorata
share of the total funds.  For expediency sake, however, the funds
are issued under the Agency and Regional Management appropriation
(68-0105)  and includes che following subelement:
    5SX212-17
    5TX215-01/10
   Agency Support
   Regional Support
DAA for Administration
Regional Administrators
The term "support" covers most of the expenses commonly known as
"overhead."  The following are examples of support costs -authorized
by Headquarters:
    Object
    Class
    22.06
    22.09
    22.92
    23.03
    23.07
    23.08
    23.11
    23.14
Non-Passenger Vehicle Ren.tal
Other Transportation
Relocation of Office
Computer and ADP Equipment Rental
Rental of Ocher Equipment
Rental of Photocopy Equipment
Local Telephone Service (excludes FTS)
FTS Service
CHAP 5
PAR  6
               16
          TN  1
           1-2-74

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 CHAPTER 5

 SPENDING ACTIONS A30UT WHICH
 YOU MAY HAVE FURTHER QUESTIONS
                                                       MANUAL
                                   FUND CONTROL
     23.27
     24,01
     25.21
     25.47
     26.00
     31. GO
Other Rene, Coossunications, and Utilities
Printing and Reproduction
Maintenance of Data Processing Equipment
Other Maintenance and Repair
Certain Supplies and Materials
Certain Corsaon Service Office Furniture and
Equipment  . •
 If your RC La in a regional office you will know these charges by
 looking at the account number where the 2nd, 3rd, and 4cli positions
 are 215, and also by the object class.

     b.   If your RC is located in Washington, charges will be made
 against the account number where the 2nd through 6th positions are
 21217,   The personnel under the organization of the (1)  Deputy
 Assistant Administrator for Adainistration and (2)  Deputy Assistant
 Administrator for Resources Management, located in  Cincinnati and
 Durham  and Las Vegas will also process spending actions using the
 "Agency Support" (account 21217) in the 2nd through 6th position of
 the Account Number for the services listed above.

     c.   Support costs for other organizations in the Agency, such as
 NERC's  are provided for in the account numbers titled, "Program
 Support,"  The 2nd, 3rd, and 4th positions of the account numbers
 are as  follows:

                        105 - Research and Development
                        128 - Enforcecent
                        175 - Air and Water Programs
                        198 - Hazardous Materials Control Programs

     d.   From a practical standpoint, the entire allowance for support
 costs is usually assigned to one RC as a suballowance.  Usually the
 particular RC is one having the skills and people to handle
 efficiently the numerous administrative, support, and housekeeping
 services so essential to other RC's.  The availability of Agency or
 Regional Support is important to your RC for these  reasons:

         (1)  Agency or Regional Support is goods and services provided
.or available to your RC but your RC doesn't pay. for them from its sub-
 allowance .
1-2-74
                                   17
                                              CHAP 5
                                              PAR  7

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      MANUAL
     FUND CONTROL
                         CHAPTER 5

    SPENDING ACTIONS ABOUT WHICH
    YOU MAY HAVE FURTHER QUESTIONS
        (2) This type of spending action prepared within your RC may
be required to be forwarded to the RC in charge of Agency or Regional
Support for further approval, processing, and recording in the DCR.

    e.  Although this type of spending action may not affect your RC' s
available soney balance, it must still be approved by your RC chief.

    f.  The underlying idea of the Agency and Regional Support system
is to centralize in one RC the task of controlling the money, and at
the same time providing ail RC's the advantages that go with the  -
concentration of skills to provide required services.  Special guide-
lines for the RC responsible for Agency or regional support are
provided in chapter 6.                ^                  -
CHAP 3
PAR  7
18
TN  i
1-2-74

-------
 GiAPTER  5
 SPENDING ACTIONS ABOUT WHIG;!
 YOU MAY  'rvAVE rt'RTHER QUESTIONS
FUND CONTROL
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           50
           mo
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-------

-------
          CHAPTER 5
          SPENDING ACTIONS  ABOUT WHICH
          YOU  MAY HAVE  FURTHER QUESTIONS
                                                                                                        FUND  CONTROL
\
                                                                                                                  Form Approved
                                                                                                                  OMB No. IS8-R0133
                              U.S. ENVIRONMENTAL PROTECTION AGENCY

                          APPLICATION FOR FEDERAL  ASSISTANCE
                                                                                                   EPA USE ONLY
                                                                 EPA PROJECT CONTROL NO.
                                                                                 FORMER FEDERAL NO.(Ifnr)
                                                                                           DATE RECEIVED
                                                                                                            P.E. NUMBER
                 PART i.
                                                              GENERAL INFORMATION
                   APPLICANT
b. DEPARTMENT/DIVISION
C, CONGRESSIONAL DISTRICT
                                                                                  d. ADDRESS (SttoBt or P.O. Box Number, TownfCity, Staff
                                                                                    aid Zip Codf)
                                                                 *. COUNTY
                 2. PROJECT TITLE
                 3. CATALOG NUMBER AND TITLE OF EPA PROGRAMfS) TO WHICH THIS APPLICATION 1$ DIRECTED
                 «. TOTAL COST FOR PROJECT PERIOD

                   *
                                       S, TOTAL BUDGET PERIODCOSTOF BUDGET

                                        *
6. TOTAL EPA SHARE REQUESTED FOR
  BUDGET PERIOD
                 7. PROJECT PERIOD

                   FROM!
                 9. TYPE OF APPLICANT (Select cpptoprletf tff>* tram instructions)
                                                         8. BUDGET PERIOD

                                                           FROM:, .......... .
                                                                                                    TO;
                                                                         10. FEDERAL EMPLOYER IDENTIFICATION NUMBER
                 1'. TYPE OF CRANT
                    C. REWWtAL
                             •
              (Prior grant
              number)   _
                12. PROJECT
                13. PROJECT
                   AREA
                           a. STATE"
                                                                             b. CONTINUATION
                                                                                                  '"""
                                                                             d. AMENDMENT
                           «• MUNICIPALITY
                                                                                 b. COUNTY
                                                                                 d. CONGRESSIONAL. DISTRICT
                                                                                 b. COUNTY
                                                                                 d. CONGRESSIONAL DISTRICT
                 14. DOES PROJECT REQUIRE CLEARINGHOUSE NOTIFICATION IN ACCORDANCE WITH OFFICE OF MANAGEMENT AND
                    BUDGET CIRCULAR A-95?
                 IS. HAS AN ENVIRONMENTAL ASSESSMENT BEEN MADE FOR THIS PROJECT OR FOR A COMPREHENSIVE PLAN WHICH
                    INCLUDES THIS PROJECT?
                 '6. HAS AN ENVIRONMENTAL IMPACT STATEMENT BEEN MADE FOR THIS PROJECT OH FOR A CLASS OF PROJECTS
                    INCLUDING THIS PROJECT?
                 a. FEDERAL AGENCY
                                                                                  17. IS THE PROJECT COVERED BY A CURRENT
                                                                                     FEDERALLY APPROVED PLAN?
                 18. DOES THE PROJECT REQUIRE THE ACQUISITION OF LAND OR THE DISPLACEMENT OF ANY PERSON FROM HIS
                    HOME. BUSINESS OR FARM?
                 '». IS PROJECT IN A DESIGNATED FLOOD HAZARD AREA?
                20.PROJECT
                 MANAGER
                           c. ADDRESS (Street, City, Slat* and Zip Coda;
                                                                         b. TITLE
                                                                                            d. PHONE (Include Area
                                                                                              Codf)
                21. OFFICIAL OR
                   AGENCY TO WHOM
                   CHECKS ARE TO
                   BE MAILED
                                                                         b. ADDRESS (Street, City, State and Zip Cod*)
                 Z2. SUBMISSIONS TO OTHER FEDERAL AGENCIES
                 EPA form 5700-12 (R«v. 12-76}
                                                                  PREVIOUS EDITION IS OBSOLETE
                                                                                                                       PAGE 1 OF
            TN-4
            12/23/77
                                              Figure 5-3
                                           (Part 1  of  4)
                                   CHAP  5

-------
CHAPTER 5
, SPENDING ACTIONS ABOOT WHICH
FUND CONTROL YOU MAY HAVE FURTHER QUESTIONS

Form Approved
OMB No. 15B-ROI33
PART II SCHEDULE A-BUDGET
APPLICANT'S NAME EPA PROJECT CONTROL NO.
SECTION A-BUDGET BY SOURCE
FUND
FUNDS REQUIRED
ING SOURCE BUDGET PERIOD PROJECT PERIOD
EPA SOURCES (Total)
OTHER FEDERAL SOURCES (Total)
NON FEDERAL SOURCES (Total)
TOTAL BUDGET
SECTION B-BUDGET ESTIMATES FOR BALANCE OF THE PROJECT PERIOD
ADDITIONAL SUPPORT TO COMPLETE PROJECT
FUNDING BUDGET PERIOD
SOURCE (1) (2) ,3, (4,
FROM TO FROM I TO FROM 1 TO FROM I TO
EPA SUPPORT
OTHER FEDERAL
SUPPORT
OTHER FUNDING
SOURCE
, . , ..../. .
TOTALS
SECTION C-FORECASTED CASH NEEDS BY QUARTER
FUNDS SOURCE FIRST SECOND v. THIRD FOURTH TOTAL
FUNDS SOURCE QUARTER QUARTER QUARTER QUARTER TOTAL
FEDERAL
NON-FEDERAL
SECTION O-BUDGET BY COST CATEGORY OR PROGRAM ELEMENT
TABLE A.
COST CATEGORY
1. PERSONNEL
2. FRINGE BENEFITS
3. TRAVEL
4. EQUIPMENT
8. SUPPLIES
6. CONTRACTUAL
PERSONNEL SERVICES
7. CONSTRUCTION
(See Schedule B)
S. OTHER
9. TOTAL DIRECT COSTS
1O. INDIRECT COSTS
It. TOTAL
12. TOTAL REQUESTED FROM EPA
TABLE B.
PROGRAM ELEMENT







•:

TOTALS
TOTAL PROJECT COSTS























TOTAL BUDGET COSTS























EPA Form 5700-12 (R«v. 12-74) - PAGE 2 OF 4

Figure 5-3 ™-4
CHAP 5 (Part 2 of 4) 12/23/77
f

-------
        CHAPTER 5
        SPENDING ACTIONS ABOUT WHICH
        YOU MAY HAVE FURTHER QUESTIONS
                                             FUND CONTROL
\



Form Approved
OMB No. IS8-R0133
SECTION E- DETAILED ITEMIZATION OF DIRECT COSTS (See instructions) \ I
SECTION F - INDIRECT COSTS
INDIRECT COSTS ARE A
D PROVISIONAL RATE % OF
1-1 BASE
n FIXED RATE WITH n pBEr,ETERM,N
D CARRY FORWARD U PBEDETERMIN
I
SD RATE

If the indirect cost rate is predetermined fixed, indicate the Federal agency that approved the cost allocation plan or if the indirect cost
rate is a proposed provisional rate, indicate any Federal agency that has approved the use of such rate.
NAME OF AGENCY
DATE OF.APPROVAL
PART III SCHEDULE B - BUDGET
{For demonstration projects involving construction, land acquisition, land development or
the relocation of individuals and businesses)
APPLICANT'S NAME
EPA PROJECT CONTROL NO.
SECTION A - CALCULATION OF EPA GRANT
COST CLASSIFICATION
1. ADMINISTRATIVE EXPENSES
2. LAND, STRUCTURES, RIGHT-OF-WAY
3. ARCHITECTURAL/ENGINEERING BASIC FEES
4. OTHER ARCHITECTURAL/ENGINEERING FEES
S. CONSTRUCTION AND PROJECT IMPROVEMENT COST
6. EQUIPMENT
1. CONTINGENCIES
8. RELOCATION PAYMENTS
9. INDIRECT COSTS
10. TOTALS
PROJECT PERIOD
COST










ELIGIBLE
BUDGET PERIOD
COST










SECTION B - INDIRECT COSTS
INDIRECT COSTS
tl PROVISIONAL RATE X OF
n Flx_
BASE CAti
°I?Y "FORWARD ^ PREOETEHMINED
NAME OF AGENCY THAT APPROVED THE RATE
EPA USE ONLY _,
AMOUNT APPROVED
FOR BUDGET PERIOD*






,^




HATE

DATE OF APPROVAL
SECTION C - BUDGET BY FUNDING SOURCE
FUNDING SOURCE

EPA SOURCES (Total)
OTHER FEDERAL SOURCES (Total)
STATE (State Aid) (Total)
FUND SUPPLIED BY APPLICANT (Total)
OTHER NON-FEDERAL SOURCES (Total)
TOTAL
FUNDS REQUIRED
PROJECT PERIOD -






BUDGET PERIOD






DATE BUDGET
PERIOD FUNDS
AVAILABLE
•:i--;.;,,"r/'^VS





PART III NARRATIVE INSTRUCTIONS (See Instructions)
PART IV
CERTIFICATION AND AGREEMENT
1 The undersigned representative certifies that the information submitted herewith is true and correct to the best of his knowledge
and belief and that he is authorized to sign and submit this application.
The applicant agrees that if a grant is awarded on the basis of this application or any revision or amendment thereof, it will comply
with all applicable statutory provisions and with the applicable terms, conditions and procedures of the U.S. Environmental Protection '
Agency grant regulations (.40 CFR Chapter I, Subchapter 8) and of the grant agreement.
SIGNATURE OF AUTHORIZED REPRESENTATIVE
DATE
EPA Form5700-12(R.v. 12-74)
TYPED NAME AND TITLE
PHONfe NUMBER (Include Area Code)
PROPOSAL VALIDITY DATE
PACE 3 OF *


          TN-4
          12/23/77
  Figure 5-3
(Part 3 of 4)
                                                                                                     ' CHAP 5

-------
 FUND CONTROL
                                                   CHAPTER 5
                               SPENDING ACTIONS ABOUT WHICH
                             YOU MAY HAVE FURTHER QUESTIONS

Form Approved
OMB No. ISS-R0133
U.S. GOVERNMENT USE ONLY
AGENCY INTERNAL REFERRAL OFFICE











•

AGENCY EXTERNAL REFERRAL OFFICE














DATE RECEIVED













DATE RECEIVED














DATE REFERRED













DATE REFER RED














REFERRED TO













REFERRED TO














EPA Form 5700-12 (R.y. !2_76) PAGE 4 OF «



                                                                                                   •
CHAP 5-
  Figure 5-3
(Part 4 of 4)
                                                                                  TN-4
                                                                                  12/23/77

-------
       CHAPTER 5
       SPENDING ACTIONS ABOUT WHICH
       YOU MAY HAVE FURTHER QUESTIONS
                                         FUOT CONTROL



















U.S. ENVIRONMENTAL PROTECTION AGE
GRANT AGREEMENT/AMENDMEN
CHECK APPLICABLE ITEM(S)
GRANT AGREEMENT
GRANT AMENDMENT
SUBSEQUENT RELATED PROJECT (WWT)
NCY GRANT IDENTIFICATION NO.
T
DATE OF AWARD (Obligation dale)
TYPE OF ACTI»N
PART I-GENERAL INFORMATION
1. GRANT PROGRAM 2. STATUTE REFERENCE 3. REGULATION REFERENCE
*• GRANTEE ORGANIZATION
8. NAME
C. ADDRESS
S. PROJECT MANAGER (Otantee Contact)
a. NAME
b. TITLE
C. TELEPHONE NO. (Include Ana Code)
d. ADDRESS
6. PROJECT OFFICER (EPA Contact)
a. NAME
b. TITLE
c. TELEPHONE NO. (Include Area Cade)
7. PROJECT TITLE AND DESCRIPTION
d. ADDRESS
,
PROJECT STEP (WWT)
S. DURATION
PROJECT PERIOD (Dotes)
BUDGET PERIOD (Datrs)
9. • DOLLAR AMOUNTS




TOTAL BUDGET PERIOD COSTS
'

UNEXPENDED PRIOR VR. SAL. (1-:PA FinHlx)
THIS ACTION (This obligation amount)
10. ACCOUNTING DATA
APPROPRIATION DOC CONTROL NO. ACCOUNT NO. OBJ CLASS AMOUNT CHARGED

II. PAYMENT METHOD
^j ADVANCES ( 	 r. ol awatd] f ""] REIMBURSEMENT •


41.
4 1 .
41.
\2. PAYEE (Name and mailing address. Include ZIP Code)
EPA Form 5700-20A (R.y. 8-74) REPLACES EPA FORM S700-20IREV. 4-751 WHICH IS PAGE 1 OF 4
OBSOLETE AND EPA FORM S700-21,











\
       TN-4
       12/23/77
 Figure 5-4
(Part 1 of 5)
CHAP 5

-------
                                                                                     CHAPTER 5
                                                                  SPENDING ACTIONS ABOUT WHICH
                                                                YOU MAY HAVE FURTHER QUESTIONS
























































PART IUAPPROVED BUDGET
TABLE A - OBJECT CLASS CATEGORY
(Non-conttmctlon}
1. PERSONNEL
2. FRINGE BENEFITS
». TRAVEL
4. EQUIPMENT
S, SUPPLIES
«. CONTRACTUAL
7. CONSTRUCTION
1. OTHER
9. TOTAL DIRECT CHARGE!
10. INDIRECT COSTS: RATE » BASE
II. TOTAL ?f|?i^^A||^^j|^P
EPA Farm S700-20A (R.y. 8-7t)

\

TOTAL APPROVED ALLOWABLE
8UDOET PERIOD COST

,
V
•







$












$





















$


PAGE 2 OF 4






















































CHAP 5
 Figure.
0>art 2 of 5)
                                                                                  TN-4
                                                                                  12/23/77

-------
   CHAPTER  5
   SPENDING ACTIONS ABOUT WHICH
                         r> T TTT CTT.
                                                                                           FUND CONTROL

i
1

PART III • GRANT CONDITIONS
a. General Condition?:
The grantee covenants and agrees that it will expeditiously initiate and timely complete the project work for which
assistance has been awarded under this grant, in accordance with all applicable provisions of 40 CFR Chapter 1, Subpart
B. The grantee warrants, represents, and agrees that it, and its contractors, subcontractors, employees and representatives,
will comply with: (1) all applicable provisions of 40 CFR Chapter I, Subchaptei B, INCLUDING BUT NOT LIMITED
TO the provisions of Appendix A to 40 CFR Part 30, and (2) any special conditions set forth in this grant agreement or
any grant amendment pursuant to 40 CFR 30.425 .
b. Special Conditions:
-
E PA F.,m 5700-20* .R... 8-74) PAGE 3 OF 4

™~4 Figure 5-4
12/23/77 (Part 3 of 5) CHAP 5

-------
 FOND  CONTROL
                                                                                                           CHAPTER  5
                                                                                  SPENDING ACTIONS ABOUT WHICH
                                                                               -YOU MAY HAVE  FURTHER QUESTIONS
                                                                       GRANT IDENTIFICATION NO_
      b. SPECIAL CONDITIONS (Continued)
                                                           PART IV
      NOTE:   The firanl Agreement must be completed in duplicate and the Original returned to the Grants Administration
      Division for !lciidqu;irtcrs grunt  awards and to the appropriate Grants Administration Office for state and local awards
      williin 3 c;ilend:ir weeks ;ifler rcrcipl or within any extension of time as may be granted by EPA.

      Receipt of a written refusal or failure i<> return the properly executed document within the prescribed time, may result
      in the automatic withdrawal of the grunt offer by the Agency.  Any change to the Grant Agreement by the grantee sub-
      sequent tu the document being signed by the EPA Grant Award Official which the Grant Award Official determines to
      materially alter the Grant Agreement shall void the Grant Agreement.
                                                  OFFER AND ACCEPTANCE
      The United States of Amcricti, ucting by and through the U.S. Environmental Protection Agency (EPA), hereby offers
      a grant/amendment to the	

      exceeding $
                                                        .for.
. % of all approved costs incurred up to and not
              GH ANT AMOUN T


tfftft/it'Htiort wtnlij(*'fttitttis\	
                             GRAN T LC ORGAN! ZATION

                            _ for the support of approved budget period effort described in application (including all
                                                    TI TLE AND DATF:
                                                                                         included herein by reference.
               ISSUING OFFICE «,r.,nlx 
-------
 CHAPTER 5
 SPENDING ACTIONS ABOUT WHICH
 YOU  MAY HAVE  FURTHER  QUESTIONS
                                                         FUNP  CONTROL
U.S. ENVIRONMENTAL PROTECTION AGENCY
GRANT AMENDMENT
(Optional)
(Please read instructions on reverse before completing)
GRANT NO.
AMENDMENT NO.

         quarters grant awards and to the Grants Administration Branches  for State and local assistance  awards within 3 weeks after
         receipt or within any extension of time as may be granted in writing by EPA.  Except as may be otherwise provided, no costs as
         a result of the Amendment may be incurred prior to the execution of the Grant Amendment by the parties thereto.
            Receipt of a written refusal, or failure to receive the properly executed document within the prescribed time will result in the
         termination of consideration of the Grant Amendment by EPA.
                                                       GENERAL INFORMATION
                                              APPROPRIATION AND ACCOUNTING DATA
        APPROPRIATION NUMBER
                                                 ACCOUNT NUMBER
                                                                                        OBJECT CLASS CODE
        DESCRIPTION Of AMENDMENT: PURSUANT TO EPA GRANT REGULATION 40 CFR 30.900 "PROJECT CHANGES AND GRANT MODIFICA-
        TIONS" AND 40CFR 30.900-1 "FORMAL GRANT AMENDMENTS." THE ABOVE NUMBERED GRANT AGREEMENT IS AMENDED AS FOLLOWS:
AWARD APPROVAL OFFICE
ORGANIZATION
ADDRESS
ISSUING OFFICE
ORGANIZATION
ADDRESS
                                                      GRANTEE ORGANIZATION
        Bxttpl « ptUYldad htrtln til tfrrtt* and condition* of the bamte fmnl «J»«i»f», Including prior amendment!, remain unchanftd and In tall force
        and attrtct and tarijtul to all applicable prorialani at 40 CFR Chapter I, Saltpan B.
                       THE UNITED STATES OF AMERICA BY THE U.S. ENVIRONMENTAL PROTECTION AGENCY
        SIGNATURE OF AWARD OFFICIAL
                                                 TYPED NAME AND TITLE
                                                                                                    DATE
                                 BY AND ON BEHALF OF THE DESIGNATED GRANTEE ORGANIZATION
        SIGNATURE
                                                 TYPED NAME AND TITLE
     i  EPA Form 5700-208 (R.v. 3-77)
                                                      EDITION MAY BE USED UNTIL SUPPLY 13 EXHAUSTED
TN-4
12/23/77
 Figure  5-4
(Paz-t  5  of 5)
                                                                                                                       CHAP  5

-------

-------
   s?E:nDi::c ACTIONS  ABOUT WHICH
   VOU MAY HAVE rl-'STHES OL1STTONS
                                                       CONTRACTS OPERATIONS OFKICE
              Location
                           '.Vashin^ton.  D. C.    |   Cincinnati. Ohio
                                                                                              m. N.
      : c s 10 n
3oston, Mass.
 Ne-.v YOTK,  N. V.
.  Ph;iadelpn:a, Pa.
              . Atlanta,  Georgia
     R«-2i'>n V. Chicago,  Illinois
     Region VI, Dallas. Texas
    _ Region VII. Kansas City. Mo.
     Region VIII,  Denver. Colorado
     Region IX. San Francisco. Calif.
     Region X. Seattle. Washington
     Corvallis Oregon
     College.  Alaska
     Elv. Minn.
     Grnsse fie. Mich.
     Duluth. Minn.
     Gulf Breeze.  Ha.
     Charleston, S. C.
       
-------

-------
CHAPTZa  5
SP2NBI>iG ACTIONS  ABOUT WHICH
YOU MAY HAVE  F'.TITHIH QUESTIONS
FUND CO!*TROL
                                         Flfur*
TS 1
   1-2-T4
                                                                                            CHAP  5

-------

-------
              SPENDING ACT:css »»V;T ••'HIGH
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-------

-------
         CHAPTZa 5
         SPENDING ACTIOHS A30LT WHICH
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                                                                                                    FUJTO CONTROL
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            1-2-74
CHAP S

-------

-------
  CHAPTER  5
  SPENDING ACTIONS ASOUT WHICH
'  YOU MAY  HAVE FURTHER QUESTIONS
                     HOW THE TIMEKEEPER DISTRIBUTES AN EMPLOYEE'S
                       SALARY CHARGE TO OTHER ACCOUNT NUMBERS
                                               FUND CONTROL
                                                                           FIXED ACCOUNT
                                                                            NUMBER FROM
                                                                           MASTER RECORD
                                  REVERSE SIDE OF CARD
     8
            9 ? i   i   2.0
    /j'oov*
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                                                                             . > f-jfAi, Afc4 CXk.M****

                                                                             »»: jffi

                                                                             
-------

-------
 CHAPTER 5
•SPENDING ACTION ABOUT WHICH
 YOU MAY HAVE  FURTHER QUESTIONS
                                                                                  FUND CONTROL










ORGANIZATION
ADDRESS (Include ZIP coda)
ALLOWANCE NO.
EFFECTIVE PAY PERIOD
INSTRUCTIONS
* 1. .Use this form to change
,. „ _ . , T-. , . A the fixed account number
U.S. Environmental Protection Agency ... ..,„,„ „ „„„,„, .
Financial Management Division fa Il6} «C ^±T
the payroll^.
2. The form must be mailed
by the first day of the
pay period to be effective
that pay period.
3. Only valid account num-
bers approved by FHD
may be used.
SIGNATURE OF ALLOWANCE HOLDER OR OESIGNEE
NAME
•
SOCIAL
SECURITY NO.

CHANGED TO FIXED
ACCOUNT NO.

PHONE NO. (Pull FTS NO, II ttelcQ
REMARKS (For ait liy payroll)
-









:PA Form 2560-5 (Rov. 2-76) PREVIOUS EDITION MAY Be USED CHANGE IN FIXED ACCOUNT NUMBER
TN-4
12/23/77
Figure 5-10
CHAP 5

-------

-------
  CHAPTER 5

  SPENDING ACTION ABOUT WHICH

  YOU MAY HAVE TOOTHER QUESTIONS
                                                   FUND CONTROL
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I
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*

-------

-------
CHAPTER 5  -
SPENDING ACTIONS ABOUT WHICH
YOU MAY HAVE  FURTHER QUESTIONS
FUND CONTRi
  VJ MO
                                        2-o  3
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                                        S*!2<2
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                                            Figure 5-12
TN I
   1-2-74

-------

-------
   CHAPTER 5 -

   SPETOING ACTIONS ABOUT WHICH

   YOU »A'/ KAVE FURT-iEX OUES7ICNS
                                                                                             FUND COKTROL
C
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                                                           5-13
Ttl 1
   1-2-74
                                                                                             CV'P

-------

-------
•CHAPTER 5' •-• —  •-   '  -
 SPENDING ACTIONS  ABOUT  WHICH
 YOU MAY HAVE FURTHER QUESTION'S
                                                                      FUND  CONTROL
                                                       ORDER FOR SUPPLIES OR SERVICES
                                                     i.i PACKAGES .\.VO PAf£!tS WITH ORDER AHOiOR
                                                CONTRACT .VL'.WSEAS Y                  V
                                                07-09-73
                  3UUU13  PO(3aOil314   41i706N99l 26.10
                                               S200.00  .
    BLANKET PURCHASE  ESTIMATE FOR THE  MONTH OF  Jal-X
    	Vv"
       TO-
Fisher Scientific Company
5431 Creek  Road
Cincinnati, Ohio 45242
            L
                                         J
                                                                                            "»Gt

                                                                                             1
                                             Office  of Water Programs
U. S.  Environmental Protection  Agency
ATTN:  Dr.  E.  L.  Xoonce
401 M.  Street
'Washington,  O.C. :04oO
                                                             \
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                                                            woof
                                                                   SET  30 DAYS
                                              1C M t OULE








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.™,c-«~ :„
This is Blanket Purchase Order for chemica
and laboratory supplies as required during
the period July 09. 1973 thru June 30. 1974
Prices quoted and billed against this order
shall be
for sales
those established by the vendor
to the Federal Covernment( includ L
time and trade discounts) and GSA Federal
Supply Schedule where applicable.
Under this agreement, the Government will b<
obligated
to pay only for orders placed by
phone or in person by Dr. Koonce, R. Blanch.
H. Kolde.
and H. Krleger. Individual call
orders shall not exceed $75
more than

Estimated
o^m£f* ._ J****
00 and total no
$200.00 for any one month.

IJ"oviV^ c ^\i£.
rs^^ ~ V" W^v" ^ V'"»v
Total Obligation S2400.00 ^ CU\«5 *uj*^
O ausMS* H *
2ST2SU-
SEE BILLING INSTRUCTIONS ON REVERSE



"**"" **"x™ T0" U . S . Environmental Protection Agency
Accounting Operations Office
Washington, D.C. 20460 -
&
7^ r*V
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                                                                                   147-105
TH 1
   1-2-74
                                              figure  5-14
                                                                            CHAP  5

-------

-------
CHAPTER 5
SPENDING ACTIONS ABOUT WHICH
YOU HAY HAVE FURTHER QUESTIONS
                                                     HMD CONTROL
                ll
                   Bl
i I
TN-4
12/23/77
        figure 5-0.5
                                                                                           CHAP  5

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-------
  ENVIRONMENTAL PROTECTION AGENCY

 CHAPTER 6 - SPECIAL GUIDELINES  FOR  RC's
             IN CHARGE OF AGENCY SUPPORT

 TABLE OF CONTENTS
  MANUAL
FUND CONTROL
 PARAGRAPH
  TITLES
       PARAGRAPH
        JWMBERS
 General .....  	 1
 Typical Obligations 	 2
 Agency Support Obligations	,	3
 Estimating Che Coat of  Recurring  Services	4
 Miscellaneous Obligation Documents   	  .......5

     Figure 6-1.  Miscellaneous  Obligation  Document
TH  1   (1-2-74)
ORIG1HATOR-.PM 226

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-------

  ENVIRONMENTAL PROTECTION AGENCY

  CHAPTER  6

  SPECIAL  GUIDELINES FOR RC's
  IN  CHARGE OF AGESCY SUPPORT
   MANUAL
FUND CONTROL
  1.  GENERAL.  RC's responsible for Agency support have certain spending
  action situations somewhat unique to Agency support.  For example,
  the number of ccsnltnents actions will tend to be fewer than for
  other RC's.  More importantly, the types of obligation actions dealt
  with will often have little or no supporting documentation available
  and therefore appropriate steps aust be taken.  This point is ,
  discussed in more detail in the following paragraphs.

  2.  TYPICAL OBLIGATIONS.  The "typical" obligation has sons basic
  supporting document that has all Che essential information anyone
  needs to know about the transaction.  (Appendix 3 of this Manual is
  almost totally dedicated to an identification of the documents and a
  description of what information goes where.)  Examples of supporting
  obligation documents would include travel authorizations, purchase
  orders, contracts, and grant agreements.

  3.  AGENCY SUPPORT OBLIGATIONS.

     a.  It "is characteristic of an RC responsible for Agency support
  that the most common types of obligation spending actions are those
  having the following traits:

         (1)  Have little or'no supporting documentation; and

         (2)  Money amount must be estimated.

  As an example of the above, consider the case of utilities.  Such items
  as heat and electricity are vital services about whose necessity
  there is no question.  They are essential and the organization served,
  e.g., region or a NERC, must have them.  It is not a normal practice,
  however, to issue a purchase order each month (or even each year) to
  the utility companies providing the services.  Once arranged for,
  such services are provided continuously until the companies are
TN  i  (1-2-74)
ORIGINATOR: PM 226
           CHAP 6
           PAR  1

-------
     MANUAL
      FUND CONTROL
                  CHAPTER 6

SPECIAL GUIDELINES FOR RC's
IN CHARGE OF AGENCY SUPPORT
advised to terminate the service.  Basically this same description
applies to rent.  Once an EPA organization has taken occupancy on
space, it has usually done so under the provisions of a long-term
lease.

    b.  In the case of both utilities and renc, payment to the vendor
companies is based on a periodic stateoienc received from them.

    c.  the key point related to the above types of recurring expenses
is that the responsible RC must estimate their amount and record
them in the DCR even though no supporting documentation is immediately
available.

4.  ESTIMATING THE COST OF RECURRING SERVICES.

    a.  The problem of estimating the amount of recurring services
to be provided varies in difficulty.  Rent expense for any particular
time period is usually capable of being estimated with almost total
accuracy.  Utilities can also be estimated with a fair degree of
accuracy if the RC has analyzed past experience in service usage.
The amount of stock printing or GSA car usage, however, is sufficiently
varied that any estimates for these expenses are usually only "ball
park" figures.

    b.  The DCN assigned to an obligation initially should be used
throughout the fiscal year.  Once an estimate  is made for the first
time and assigned a DCN, the basic procedure is to keep it up-to-date
from that point onward.

5.  MISCELLANEOUS OBLIGATION DOCUMENTS.

    a.  It is a fundamental requirement, specified by law, that no
agency can record a spending action unless  there is supporting
documentation.  As was noted in  the above paragraphs, however, Agency
support obligations frequently do not have  such documentation.  In
order to meet the legal requirements, as well  as for  reasons  related
to good money control procedures, most  agencies use  a special form,
CHAP 6
PAR  3
               TN  i
              1-2-74

-------
 CHAPTER 6

 SPECIAL GUIDELINES FOR RC's
 III CHARGE OF AGENCY SUPPORT
                                                       MANUAL
FUND CONTROL
 EPA Fora 2550-10,  to provide the transaction documentation in those
 cases when it is not noraally available.  In EPA this fora is called
 Miscellaneous Obligation Document (MOD).  A copy of this fora appears
 on Figure 6-1.   Figure 6-1 also explains the key features on the MOD
 and provides guidance concerning how to complete it.

     b.  MOD's do not require special handling. . They should be
 forwarded to the FMO in accordance with noraal procedure (described
 in chapter A).   Likewise the MOD's have no unusual features regarding
 how they should be recorded in the OCR.  In summary, the RC in charge
 of agency support  has two areas that make spending control a little
 different from other RC's:

         (1)   More  of the obligations aust be estimated; and

         (2)   More  of the supporting obligation documents tend to
 be RC-prepared MOD's.

 In all other respects the responsibilities and procedures of agency
 support RC's are Identical to those of other agency RC's.
TM i
 1-2-74
           CHAP 6
           PAR  5

-------

-------
  CHAPTER 6  .
  SPECIAL GUIDELINES FOR ac's
  IX CHARGE OF  AGENCY SUPPORT
                                                                                         FUND CONTROL-
                                    ENVIRONMENTAL PROTECTION AGENCY
                                       MISCELLANEOUS OBLIGATION DOCUMENT
        OBLIGATIONS) POR THE MONTH OF
                                                          ,13.
        PURPOSE:,
        THIS NOTICE IS
, AN ORIGINAL OBLIGATION
. AN INCREASE TO A PREVIOUS OBLIGATION
. A DECREASE TO A PREVIOUS OBLIGATION
        APPROPRIATION:
1
k**
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a
ae
23
o
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^—EFFECTIVE
|| DATE
* 
-------

-------
  ENVIRONMENTAL PROTECTION AGENCY

 CHAPTER 7 - OBTAINING ACCOUNT  NUMBERS

 TABLE OF CONTSITS
  MANUAL
FUND CONTROL
 PARAGRAPH
  TITLES
       PARAGRAPH
        NUMBERS
 Purpose	i
 Topics  	 2
 What Co Use to Check. Account Nuabers	3
 Who Establishes Account N'uabers	,	4
 How Are Account Numbers Established 	 5
 When Additional Account Numbers Are Needed ..........,6
 How che Last Digit of the Account Number Can  Be  Used   ....  ^ 7

         Figure 7-1.  RC Account Number Listing
TN l  (1-2-74)
ORIGINATOR: PM 226
          CHAP 7

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-------
  ENVIRONMENTAL PROTECTION AGENCY



  CHAPTER 7

  OBTAINING ACCOUNT NUMBERS
 MANUAL
FUND CONTROL
  1.   PURPOSE.  The  purpose  of  this  chapter  is  to provide additional
  information concerning  account  nunbers.

  2.   TOPICS.   The topics  discussed  in  the  following paragraphs are:

      a.   What  to use  to  check  account  numbers  when you  are  recording
  spending actions in  the  OCR;

      b.   How to obtain new  or  additional account numbers; and

      c.   How the "local  needs" digit of the account number  can be
  used.

  3.   WHAT TO USE TO CHECK ACCOUNT NUMBERS.

      a.   The first  step  in  recording a spending action  document  in  the
  DCR is  determining the  correctness of the  accounting codes  already
  located on the document.  For checking the object class, you use
  Appendix A of this Manual.  For checking  the  appropriation  and  the
  account number you use  the RC Account Number  Listing supplied to you
  by  your RC chief.

      b.   Your  RC Account  Number  Listing, similar  to Figure  7-1 is
  supplied to your RC  chief  by  the FMO.

  4.   WHO ESTABLISHES  ACCOUNT NUMBERS?  The  account numbers  which your
  responsibility center uses are  established by your RC  chief, in
  cooperation with the FMO.   This means the  account numbers  in use are
  meaningful to the  day-to-day  activities which are conducted in  your
  offices..

  5.   HOW ARE ACCOUNT  NUMBERS ESTABLISHED?
          The  two  instances  when account  numbers  need to  be established
  are:
TN l   (1-2-74}
ORIGINATOR: PM 226
        CHAP 7
        PAR  1

-------
     MANUAL
     FUND CONTROL
                                                            CHAPTER 7

                                            OBTAINING ACCOUNT NUMBERS
        (1)
Prior to the start of each new fiscal year; and
                                        •N.
        (2)  When the work of your RC changes.

The processes used in establishing account numbers in these two cases
are different.  The procedures are discussed in the following para-
graphs .

    b.  At the start of May, in preparation for the new fiscal year
starting July 1, your servicing finance office will provide your RC
chief a computer listing of proposed account numbers for the new
fiscal years.  This will be in the same format as the RC account
number listing.  By getting an early start on defining the account
numbers for the new fiscal year, you can receive computer assistance
in setting up fixed account numbers for your employees, as well as
supplying an account number for grants and contracts under review
which will utilize your RC's money in the new. fiscal year.  Establish-
ing new fixed account numbers for payroll is discussed in chapter 5,
paragraph 4.                                    .

    c.  As mentioned above, your RC will be provided a computer list-
ing of possible new account numbers for the new fiscal year.  These
are based on your RC's current activities, i.e., account numbers.
Only  the first leftmost digit is changed' to indicate the new year of
available money, for example XZ10 13C991 becomes 421018C991.  For
FY 74 the section of law codes, as- we know it, in  fiscal year  1973
have  also been changed to reflect new requirements.

    d.  Your RC chief will review this listing and  compare it  to  the
work  that he has planned in the new fiscal year.  He can note
deletions by striking out account numbers which are no longer  appli-
cable, and insert new account numbers on the  computer  listing,  as
required.

    e.  The use of the tenth digit of  the account  number,  which
is reserved for local needs, will also be reviewed as  part  of  this
establishment process.  Paragraph 7 describes potential  uses  of  the
local needs digit.
 CHAP 7
 PAR  5
                                         TN  I
                                         1-2-74

-------
 CHAPTER 7
 OBTAINING  ACCOUNT NUMBERS
                                                       MANUAL
                                                      FUND  CONTROL
     f.   When your RC chief has completed his review, he will sign the
 revised listing and forward ic Co the FMO.  The FMO will incorporate
 these account nmbers in the computer when the suballowances are
 issued to your RC in the new fiscal year.  When this occurs, you will
 be supplied a revised RC Account Number Listing.

 6.  WHEN ADDITIONAL ACCOUNT NUMBERS ARE NEEDED.  During the fiscal
 year, ic may be necessary for your RC chief to get additional account
 numbers.  These account numbers can be established by contacting
 your servicing finance office, and supplying the FMO with the follow-
 ing information:

     a.   The subelement which the project relates to;

     b.   The division level Responsibility Center code to which project
 responsibility is assigned;, and

     c.   The tide of the project (limited to 23 characters).  Based
 on the information outlined above, the FMO can supply the additional
 information- which the computer needs for the establishment of new
 account numbers.

 7.  HOW THE LAST DIGIT OF THE ACCOUNT NUMBER CAN BE USED.  The last
 digit of the account number can be used  to serve your local needs.
 Generally, it provides your RC chief with additional refinements on
 controlling where or for what his money  is spent.  The use made of
 the tenth digit is normally dependent on the type of location of the
 RC.  Use of this digit is optional.  If your RC does not desire to
 use it, it should be zero.  Possible uses, based on RC type, are:

     a.  Service oriented -responsibility  center, such as a servicing
 finance office:

         (1)  One-Financial Systems Branch; and

         (2)  Two—Financial Reports and Analysis Branch.
TN i
1-2-74
CHAP 7
PAR  s

-------
     MANUAL
     FUND CONTROL
                                                          CHAPTER 7

                                          OBTAINING ACCOUNT NUMBERS
    b.  Program oriented responsibility centers, such as Air  and Water
Prograos Division:

        (1)  One—Urban areas;

        (2)  Two—Rural areas;

        (3)  Three-Heavy industry areas; and

        (4)  Four-Light industry areas.

    c.  Responsibility centers in the NERC's may use  the tenth  digit
for the Research Objective Achievement Plan  (ROAP).
CHAP 7
PAR  7
TN  1
1-2-74

-------
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-------

-------
  ENVIRONMENTAL PROTECTION AGENCY

  CHAPTER 8 - HOW THE END OF THE FISCAL
             TEAR AFFECTS YOU  AND  THE OCR

  TABLE OF CONTENTS
 MANUAL
FUND CONTROL
 PARAGRAPH
  TITLES
    PARAGRAPH
     NUMBERS
 Purpose	»	1
 Money is Withdrawn on June 30 .  .  .  .  *	.2
 Cooaicsents -Need to be Reviewed  in June	3
 Valid Connit=ent3 chat Must be Reissued  in  Che New
   Fiscal Year . . .	*
TN  1  (1-2-74)
ORIGINATOR: PM 226
         CHAP 8

-------

-------
  ENVIRONMENTAL PROTECTION AGENCY
 CHAPTER 3

 HOW THE HSU OF THE FISCAL
 YEAS AFFECTS YOU AND THE OCR
                                                       MANUAL
                                                      FUND CONTROL
 1.  PURPOSE.  This chapter describes what happens to Che money if it
 is not spent and what you must do to make sure that the money
 "reserved" as consnitaents is obligated.

 2.  MCNZY IS WITHDRAWN ON JUNE 30.

     a.  All nsoney that is not recorded as an obligation in the FAQ
 reports as of June 30 is withdrawn froa your RC and is either returned
 to the Treasury or is available to be redistributed by the Budget
 office in the new fiscal year.  The redistribution does not necessarily
 follow the distribution of the previous fiscal year, but may be
 distributed in accordance with the new work plan established for the
 new fiscal year.

     b.  Conmitnents for which no obligation docucent has been issued
 by June 30 can no longer be charged to the suballowance issued for
 the fiscal year ending June 30.
3.   COMMITMENTS NEED TO BE REVIEWED
                                        JUNE.
     a.  In preparation for the closing of the fiscal year at June 30,
 you and your RC chief should review each open commitment in the May
 DCR and in the Transactions to be Verified weekly report for June.
 These reviews will enable you to:

         (1)  Identify commitments that will become obligations by
 June 30, although the documentation will not reach the FMO in time.

         (2)  Have your RC chief obtain a "notice of award" (in the
 case of contracts) from the Contracting Officer which can be used by
 the FMO as the obligating document.

         (3)  Cancel any commitments no longer required; and

         (4)  Identify valid commitments that will not become
 obligations by June 30 and must be recommitted in the next fiscal
 year.
TN  1   (1-2-74)
ORIGINATOR: PM  226
                                                               CHAP 8
                                                               PAR  1

-------
     MANUAL
    FUND CONTROL
                   CHAPTER 8

HOW THE END OF THE FISCAL
YEAR AFTECTS YOU AND THE OCR
In addition, based on Che review, the Allowance Holder may be able
to reprogram, in accordance with the policies issued by the Office of
Resources Management, his suballovances with excess money to the
3uballowance needing soney.

    b.  Effective with fiscal year 1974, prior to the official
closing of the fiscal year by the FMO, you will be provided a special
listing showing all open cossaitsents for your RC,  You should review
the listing for the same purposes as described above for the Hay and
June reports.  In addition, you should determine whether an obligation
document was issued but not received by the FMO*  If so, obtain a
copy and forward it to the FMO.

    c»  The primary purposes of these reviews are to insure that the
FMO has recorded all obligations issued by June 30 and to determine
what valid cooaltaents will not become obligations by June 30 and
therefore must be recommitted in the next fiscal year in accordance
with policies Issued by the Office of Resources Management.

4.  VALID COMMITMEKTSTHAT MUST BE REISSUED IN THE NEW FISCAL YEAR.
All valid commitments that did not become obligations by June 30 will
be treated aa new commitments in the new fiscal year.  You should
contact the individuals who submitted these requests and have them
prepare and submit to you amended requisitions reflecting only the
new fiscal year accounting data.  When you receive the amended
requisition you will prepare a Commitment Notice, assign it a new
DCS, record it in the OCR and forward the requisition to the appro-
priate processing office.
CHAP  8
PAR   3
                1-2-74

-------
  ENVIRONMENTAL PROTECTION AGENCY
 APPENDIX A

 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION  CODES FISCAL YEAR 1978
                          MANUAL
                       FUND CONTROL
 11.00   PERSONNEL COMPENSATION

        Comprises gross compensation  (before deductions for taxes and other
        purposes) for personal services of individuals.  This classification
        covers all payments  (salaries and wages, as well as overseas station
        allowances considered as an incremental addition to salaries based
        upon environmental conditions within an area) for personal services
        rendered to the Government by its Officers or employees, either
        civil or uniformed, and compensation for services rendered by con-
        sultants or others.  (Payments to consultants serving under con-
        tractual arrangement who use their own facilities and include in
        their charges related costs aside from personal compensation are
        chargeable to major object class code 25).  The reference to posi-
        tions in the following classifications relates to positions occupied
        and not to the type of appointment.

        PERMANENT POSITIONS -  Regular salaries and wages paid directly to
        employees in full-time permanent positions, as defined below, with-
        out regard to type of appointment.  Includes payment for leaver-used
        but excludes premium pay.                       .

        Permanent positions are defined as full-time positions established
        for a limited period of one year or more, or without time limit, or
     -  which have been occupied for one year .or more, regardless of the
        intent when established.              -.       .  •   .

       POSITIONS OTHER THAN PERMANENT -  Comprised, of salaries and wages paid
       directly -to employees in positions not  included in full-time "perman-
       ent positions" above.
       premium pay.
Includes payments for * leave used but excludes
           Temporary Employment -  Regular pay for full-time employment
           in positions-established for a limited period of less than
           one year,  (e.g., seasonal work).

           Part-time Employment -  Regular pay for employment in positions
           which require work on a prearranged schedule of hours or days
           of work less than the prescribed hours or days of work for full-
           time employees in the same group or, class.

           Intermittent Employment -   Regular  pay for employment of con-
           sultants and others in positions which require work on an
           irregular or seasonal basis,  with hours or days of work only
           for time actually employed or services actually rendered.
TN  4 (12/23/77)
ORIGINATOR;  PM-22(
   A-l

-------
       MANUAL
     FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
       OTHER PERSONAL COMPENSATION -  Comprised of all other personal
       compensation paid directly to employees.  Excludes base pay and
       pay for leave used.

           Overtime -  Payments for services in excess of the 40 hour
           week or 8 hour day.

           Holiday Pay -  Payments for services of 8 hours or less on
           holidays.

           Sunday pay -  Payments above the basic rate of 8 hours or less
           of regularly scheduled work on Sundays for which this premium
           pay is given.

           Nightwork Differential -  Payments above the basic rate for
           nightwork between 6:00 P.M. and 6:00 A.M. which is not subject
           to overtime or Sunday pay.

           Post Differential -  Payments above the basic rate for service
           at hardship posts aboard and which are based  upon conditions
           of environment differing substantially from those in the
           continental United States.

           Hazardous Duty Pay -  Payments above the basic rate because of
           assignments involving hazardous duty, e.g. flight pay.

           Other PaymentsAbove Basic Rates -  Payments above basic rates
           for any other premium pay, such as flight pay, premium pay in
           lieu of overtime, etc.

11.12  Permanent, Full-Time, Civilian - Other than Wage Board - Permanent
       refers to positions occupied without" regard to type of appointment
       and are positions established or occupied for a period of one year
       or more.

11.13  Permanent Full-Time, Civilian - Wage Board - See 11.12 above for
       definition of permanent.

11.19  Lump Sum Terminal Leave, Civilian - Payment made to a civilian
       employee upon termination of employment with the Government for the
       amount of unused accumulated leave.

11.31  Experts and Consultant! - Compensation for services rendered by
       experts and consultants employed on a per diem or fee basis.
       (Payment to consultants serving under a contractual arrangement
       are chargeable to major object class 25).
                                 A-2
                       TN 4
                       12/23/77

-------
 APPENDIX A

 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES  FISCAL  YEAR  1978
                                                      MANUAL
                      FUND  CONTROL
11.34  Temporary Civilian - Regular pay for civilian and wage board
       employees in positions where tenure is classified as temporary
       and work schedule is classified as full-time, intermittent (WAE)
       and part-time.  Excludes experts and consultants.  (See 11,31).

11.39  Personal Services, Civilian, All Other - Salaries and wages paid
       directly to employees who do not fall in one of the above categories,
       e.g., permanent employees working intermittent or part-time.

11.52  Night Differential - Payment above the basic rate for night work
       between 6:00 P.M. and 6:00 A.M. which is not subject to overtime
       or Sunday Pay.

11.53  Overtime Pay - Payment for services in excess of the 40 hour week
       or 8 hour day.

11.54  Foreign Post Differential, Civilian - Payment above the basic
       rate for services at hardship posts abroad which are based upon
       conditions of environment differing substantially from those in
       the continental United States.

11.55  Hazardous Duty Pay, Civilian - Payment above the basic rate for
       assignments involving hazardous duty.

11.56  Sunday Pay - Pay above the basic rate of 8 hours or less of
       regularly scheduled work on: Sundays.

11.57  Holiday Pay - Payment for services performed on a legal holiday.

11.59  Other Premium Pay, Civiliari - Payment above the basic rate for any
       premium pay not specified above/ e.g., nonforeign differential.

11.71  Base Pay, Commissioned Officers - Regular salaries paid directly
       to commissioned officers.  Excludes allowances For quarters and
       subsistence and premium pay.

11.72  Quarters & Subsistence, Commissioned Officers - Allowances for
       quarters and subsistence paid to commissioned officers.

11.73  Other Pay, Commissioned Officers - All other pay of commissioned
       officers including premium pay and differentials, except cost of
       living allowances chargeable to object classes 12.23 and 12.24.

11.74  Lump Sum Terminal Pay, Commissioned Officers - Payment to commis-
       sioned officers upon termination of active duty status for the
      , amount of unused accumulated leave.
TN 4
12/23/77
A-3

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       MANUAL
      FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
11.81  Special Personal Services Payments - Compensation of persons not
       reportable to the Civil Service Commission as Federal employees,
       and payments for personal services that do not represent salaries
       or wages paid directly to Federal employees.  Includes total amount
       paid to other agencies (compensation and benefits) for reimbursable
       details of civilian and military personnel.
12.00  PERSONNEL BENEFITS

       Comprises cash allowances paid to employees incident to their
       employment and payments to other funds  for the benefit of employees.
       Perquisites provided in kind,  such as uniforms or quarters,  and pay-
       ments to veterans and former employees  resulting from their  employ-
       ment, such as those described  under object classes 13 and 42, are
       excluded.  Expenses incurred by civilian employees in moving to new
       duty station, as authorized in Public Law 89-516, such as subsistence
       and temporary lodging, real estate costs, and miscellaneous  moving
       expense are included.  Dislocation allowances paid to Commissioned
       Officers are also classified under this heading.
       CIVILIAN EMPLOYEES - Cash allowances  and payments to other funds
       for civilian employees.   Excludes perquisites provided in kind  and
       payments to former employees resulting  from their employment.
          Allowances  -  Includes  quarters allowances, uniform allowances
           (when paid  in cash), reimbursements  for notary public  expenses,
           incentive awards,  allowances  above basic  rates of pay  for
           services  outside  the District of Columbia  to  compensate for  a
          higher  cost of  living  at the  post of  assignment  than found  in
           the  contiguous  48 states and  the District  of Columbia.  Also
           includes allowances for separate maintenance, education for
          dependents and  transfers for  employees stationed abroad.
          Payments to Other Funds - Includes employer's share of costs
          of employees' life insurance, health  insurance, health benefits,
          retirement, accident compensation (payments to the Bureau of
          Employees' Compensation), Federal Insurance Contributions Act
          taxes, and other such payments.
       COMMISSIONED OFFICERS - Cash allowances  and payments to other funds
       for commissioned officers including uniform allowances, cost of
       living allowances, dislocation and family separation allowances,
       and employer's share of cost of Federal  Insurance Contribution Act
       (FICA) and Servicemen's  Group Life Insurance.  Excludes basic
       allowance  for quarters and subsistence.

       PERSONNEL BENEFITS

12.10  Social Security  (FICA) Contributions, Civilian - Employer's portion
       of Federal Insurance Contributions Act  taxes.
                               A-4
                       TH 4
                       12/23/77

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 APPENDIX A

 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES FISCAL YEAR  1978
                                                      MANUAL
FUND CONTROL
12.11  Retirement Contributions - Employer's contribution to the employee
       retirement fund.

12.12  Insurance (FEGLI) Contributions - Employer's share of the Federal
       Employees' Group Life Insurance.

12.13  Health Benefits Contributions - Employer's share of the employee
       Health Benefit Plan Costs.

12.14  Foreign Allowances, Civilian - Payment above the basic rate for
       services rendered to compensate for a higher cost of living.

12.15  Nonforeign Allowances,Civilian (COLA) - Payment above the basic
       rate for services rendered to compensate for a higher cost of
       living in Alaska, Hawaii, Puerto Rico and the Virgin Islands.

12.16  Uniform Allowances, Civilian - Payments for uniforms when paid
       in cash to civilian employees.

12.17  Permanent Change of Station Benefits, Civilian - For subsistence
       and temporary housing expenses, real estate costs, and miscellaneous
       moving expenses related to permanent change of station of civilian
       employees.  Excludes family travel expenses and storage or household
     .  goods chargeable to major object classes 21 and 25.
12.18  Other Personnel Benefits, Civilian - Payment for any item not
       listed above, e.g., incentive awards.  Excludes benefits related
       to permanent change of station.
12.21  Insurance (SGLI)Contributions, Commissioned Officers - Employer's
    ',*  share of the Servicemen's  Group Life Insurance (Commissioned
       Officers).
    . r •
12.22,  Social Security (PICA) Contributions, Commissioned Officers -
       Employer's portion of Federal Insurance Contribution Act taxes.
    ;.. (
12.23  Foreign Allowances, Commissioned Officers - Payment above basic
       rate for services rendered to compensate for higher cost of living.

12.24  Nongoreifin Allowances (COLA), Commissioned Officers - Payment
       above the basic rate for services rendered to compensate for a
       higher cost of living in Alaska, Hawaii, Puerto Rico, and the
       Virgin Islands.

12.25  Permanent Change of Station Benefits, Commissioned Officers -
       Includes dislocation and family separation allowances.  Excludes
       family travel expenses and storage of household goods chargeable
       to maior obicct classes 21 and 25.
TN
 12/23/77
                                A-5

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                         "333'
       MANUAL
     FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
12.26  Other Personnel Benefits, Commissioned Officers - Includes uniform
       allowances, personal allowances based on rank, and other allowances
       not otherwise classified.

13.00  BENEFITS FOR FORMER PERSONNEL

       Comprises pensions, annuities, or other benefits due to former
       employees or their survivors based (at least in part) on the
       length of their services to the Government, or other than
       benefits paid from funds financed from employer and/or employee
       contributions and premiums.  Includes federal payments to funds
       which provide benefits to former employees.  Excludes benefits
       provided in kind, such as hospital and medical care.  Also
       excludes indeminities for the disability or death of former
       employees.

           Retirement Benefits - Compensation in the form of annuities
           or other retirement benefits paid to former Government
           Personnel (civil or military) or to their survivors, exclu-
           sive of payments from retirment trust fund.

           Severence Pay - Payments made to former employees involun-
           tarily separated through no fault of their own.

           OtherBenefits - Unemployment compensation for Federal
           Employees and ex-servicemen  and other allowances paid
           directly to the beneficiary.

       13.01  Severence Pay—Payment for former employees involuntarily
              separated from employment by the Government.

21.00  TRAVEL AND TRANSPORTATION OF PERSONS

       Includes transportation of Government employees or others, their
       per diem allowances while in an authorized travel status, and other
       expenses incident to travel which are to be paid by the Government
       either directly or by reimbursing the traveler both for travel
       away from and in and around permanent duty station and for rentals
       of passenger vehicles from Government motor pools.  It excludes
       those related travel expense authorized by Public Law 89-516 in-
       curred by civilian employees in locating new living quarters which
       are properly recorded under major object classes 12.22, and 25.
                                A-6
                       TN4
                       12/23/77

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APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
                                                      MANUAL
                    FUND CONTROL
      Transportation of Persons  -  Services  in  connection with
      carrying persons from place  to place, whether  by  land,
      air, or water,  and the furnishing of  accommodations  inci-
      dent to actual travel.  This includes commercial  trans-
      portion charges, rental of passenger  cars, charter buses
      or airplanes,  ambulance service,  and  expenses  incident  to
      the operation  of the rented  or chartered conveyances.
      (Rental of all passenger-carrying vehicles is  to  be
      charged to this object class,  even though they may be
      incidentally used for transportation  of  things).  It
      includes mileage allowances  for use of privately  owned
      vehicles and related charges (such as ferry  fares and
      tolls)  which are specifically authorized.  It  also
      includes streetcar and taxi  fare  (including  tips) whether
      used for local transportation or  for  travel  away  from a
      designated post of duty.       .        _
     Subsistence for Travelers - Payments to  travelers  of per
     diem allowances for reimbursement of actual expenses for
     subsistence.                                            .
      Incidental Travel Expense  -  Other expenses necessitated by
      travel,  such as baggage transfer,  steamer chairs, and
      telephone and  telegraph expenses,  as authorized by travel
      regulations.   It does not  cover miscellaneous  expenses
      incurred when  in travel status which are not directly
      related  to travel.

                      • CLASSES OF  OBJECTS
        Object             All Other

 Per Diem & Subsistence      21.11
 Common Carrier              21.13
 Privately  Owned Vehicle     21.14
 Commercial Rental           21.15
 GSA Car  Rental              21.16
 Other                       21.17

 1.  CLASSES
         Permanent
         Change of
           Station

            21.21
            21.23
            21.24
            21.25

            21.27
Foreign

  21.31
  21.33
  21.34
  21.35

  21.37
     a.  All other  (21.IX) includes all classes of travel not  iden-
         tified  in  Ib and Ic below.

     b.  Permanent  Change of Station  (21.2X) - Permanent transfer
         from  one duty station to another duty station.
TM 4
12/23/77
A-7

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      MANUAL
      FUND CONTROL
                                                       APPENDIX A

                            ENVIRONMENTAL PROTECTION AGENCY OBJECT
                            CLASSIFICATION CODES FISCAL YEAR 1978
2.
c.  Foreign Travel (21.3X) - For the purpose of travel ad-
    ministration within EPA, foreign travel means official
    travel to or between points outside the 50 States, District
    of Columbia, and territorial areas under the jurisdiction
    of the United States.  Travel to an international meeting
    held in the United States is also subject to approval the
    same as foreign travel.  Further detail is provided in
    Chapter 7 of the Travel Manual.
OBJECT
    a.  Per Diem and Subsistence.

        (1)  Per Diem - in lieu of subsistence expenses.   Includes
             all charges for meals,  lodging,  personal use of room
             during daytime, baths,  all fees  and tips to  waiters,
             porters,  baggage handlers, bellhops,  hotel maids,
             dining room stewards,  telegrams  and telephone calls
             reserving hotel accommodation, laundry,  cleaning and
             pressing  of clothing,  and transportation, between
             places of lodging or business and places where meals
      	    are taken.  _                              .
        (2)   Subsistence - Reimbursement  of actual  subsistence
             expenses.   Authorization  shall be limited to specific
             travel where due to the unusual  circumstances  of the
             assignment  the  maximum per diem  allowance would be
             much less  than  the amount  required  to  meet the necessary
             subsistence expenses of a  traveler.  See  Per Diem.
   b.  Commercial Carrier - Includes bus, train, steamer,
       and airplane accommodations.

   c.  Privately Owned Vehicle (P.O.V.) - The use of privately
     " owned automobile, motorcycle, and airplane.  Includes
       automobile parking fee, ferry fares,  and bridge, road and
       tunnel tolls.  Also includes aircraft  landing and tie-
       down fees.

   d.  Commercial Rental - Includes hire of boat,  automobile,
       aircraft, livery, where the main purpose is the transpor-
       tation of people.  Includes commercial rentals for which
       there is a GSA contract.   Non-passenger vehicles are pro-
       perly chargeable to object class code  22.06.  Does not include
       GSA vehicles.
   e.  General Services Administration Vehicles -  Where the main
       purpose is the  transportation of people such as cars,
       buses, special  purpose vehicles, etc.   Non-passenger
       vehicles are properly chargeable to object -class code 22.06.
                                A-8
                                                  TM 4
                                                  12/23/77

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 APPENDIX A
         '   \
 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES FISCAL YEAR 1978
                                                      MANUAL
                      FUND CONTROL
           f.  Other - Includes taxicabs, baggage handling charges,  tele-
               phone, telegraph, stenographic or typing services  excluding
               rental of typewriter, guides,  interpreters, vehicle drivers,
               room hire for official business,  conversion of currency,
               check cashing costs, travelers checks,  travel document costs
               and other necessarily incurred expenses.
22.00  TRANSPORTATION OF THINGS

       Contractual charges for the transportation of things and for  care
       of such things while in process of being  transported.   It  includes
       postage used in parcel post, rental of trucks and other transporta-
       tion equipment, and reimbursements to  Government personnel for the
       authorized movement of household effects  or house trailers.   (Charges
       for the storage of household goods shall  be charged to 25.80).  It
       excludes transportation paid by vendor, regardless of whether or  not
       the cost thereof is itemized on the bill  for the commodities  sold.
       Initial transportation costs incident  to  delivery and installation
       of equipment should be capitalized where  conditions permit positive
       and ready identification and the equipment meets the criteria for
       capitalization.
          Fr eight and Expresj? - Charges by common carrier and contract
          carrier, including freight and express, dutnurrage, switching,
          recrating, refrigerating, and other incidental expenses.

          Drayage andother Local Transportation - Cartage, handling,
          and other charges incident to local transportation, including
          contractual transfers of supplies,  equipment, etc.

          Computation of Transportation Expenses - Payments to officers
          and employees in lieu of payment of actual expense for  trans-
          portation of household goods and effects or  house trailers upon
          transfer of personnel from one official station to another.

      22.06  Non-Passenger Vehicle Rental—Rental of trucks,  fork lifts,
             etc.

      22.09  Other Transportation—Other expenses such as parcel  post,
             contractual charges for the transportation and care  of
             things (GBL's).

      22.18  PCS Transportation ot Effects—Transporation of household
             goods and effects related to an  official  change of station
             (For storage see 25.80).

      22.92  Relocation ofOffices—Transporation of equipment and
             supplies due to  relocation of offices.
TN 4
 12/23/77
A-9

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       MANUAL
      FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
23.00  REST, COMMUNICATIONS AND UTILITIES

       Rents - Charges for possession and use of land,  structures,  or
       equipment (other than transportation equipment)  owned by another
       person.  It. also includes periodic charges under purchase rental
       agreements for equipment prior to the time the title to the  equip-
       ment is acquired.  (Payments subsequent to the acquisition of title
       should be classified as equipment).  It excludes payments under
       lease-purchase contracts for construction of buildings (included in
       object class 32).
       Utility Services - Charges for heat, light, power,  water, gas,
       electicity and other utility services exclusive  of  transportation
       and communication service.
      Communication Services;  - Includes the transmission of message   >
      from place to place,  such as contractual charges for land telegraph
      service, marine cable service, radio and wireless telegraph ser-
      vice, telephone and teletype service; charges for postage (other
      than parcel post); contractual messenger service; and rental of
      post office boxes, postage meter machines, mailing machines,  and
      teletype equipment.  It also includes switchboard and service
      charges and telephone installation costs. _
      23.01  Ljnid ajid Structures --Rental use of  land and buildings owned
             by another  except rentals included  in Standard Level User
                     Assessed by GSA.
      23.03  Computer and APP Equipment Rentals—Basic rental and extra
             use charges for all leased computers and peripheral equip-
             ment including terminals, card-punch machine as well as
             maintenance, furnished as part of rental contracts.
      23.04  ADP Data Phone Rentals

      23.06  Demurrage on Gas Cylinders

      23.07  Rental of Other Equipment --Rental of other equipment not
             included in any other object, e.g., postage meter, post
             office boxes, excluding communication equipment.

      23,08  Rental of Photocopy Equipment- -Rental of photocopiers such  as
             Xerox, thermafax,  etc.

      23.10  Standard Level User Charges  - Charges for rental of space
             and related services assessed by the General Services Admin-
             istration as Standard Level  User Charges  (SLUC) .

      23.11  Local Telephone Service --Rental of telephone and charges
             related to  local service, e.g.,  switchboard  charges, ex-
             cluding installation charges.
                                A-10                   TN  4
                                                       12/23/77

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 APPENDIX A

 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES FISCAL YEAR 1978
                                                       MANUAL
                  FUND CONTROL
       23.13  Long Distance Service—Rental of leased lines or dedicated
              lines for long distance service including toll calls.

       23.14  FTS Service;--Rental of FTS lines and services from GSA.

       23.15  Telephone Installations--Charges for installing telephones.

       23.20  Utilities—Heat, light, water, gas, and other utility ser-
              vices.

       23.25  Penalty Mail--Payment made to the U.S.  Postal Service for
              the cost of mailing normal Government correspondence.

       23.27  Other Communications--Services'not included in one of the
              above categories.
24.00  PRINTING AHD REPRODUCTION

       Comprises contractual printing and reproduction, and the related
       composition and binding operations,performed by the Government
       Printing Office, other agencies or other units «jf the same agency
       (on a reimbursable basis), and commercial printer.  IricXu.de,s all
  .'     common processes of duplicating and standard forms when specf*-
       fically printed or assembled to order, and printed envelopes and
       letterheads.

  ^     Note:  This object class consists of both (a)  printing and binding
  " '.    as defined in the Government Printing and Binding Regulations
       issued by the Joint Committee on Printing, and (b) reproduction
       of the type which does not come within the Joint Committee's de-
       finition.
              Printing and Duplication - Job work done on printing presses
              which utilize  printers' type plates, or  engravings; litho-
              graphing; multigraphing; reproduction with machines employ-
 f<            ing photographically-made plates, related photo-reproduction
  ''*            work, the use of varityping or other substitutes for type-
              setting for reproduction by photo mechancial means; repro-
              ductions by the spirit  process; mimeographing; and  the  use
              of  stencils or direct image plates prepared by ordinary
              typewriters.
              Binding Operations connected with the foregoing.

              Photostating, blueprinting, and photography.

              Micr o f i lining.
       24.01  Printing_and_Reproduction-.-Cost associated with printing
              and reproduction including contractual  services, composition
	and binding,  photography, etc.	.	
 TN  4
 12/23/77
A-ll

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      MANUAL
    FUND CONTROL
                           APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR  1978
25.99  OTHER CONTRACTUAL SERVICES

       Comprises all contractual services  not  otherwise classified.
       Supplies and materials furnished  by the contractor  in  connection
       with such services are included even though  they may be  separately
       itemized on the voucher.  Charges for services  in connection with
       initial installations of  equipment, when performed by the vendor,
       are included under the equipment  object class code.  Includes
       contracts with State agencies  and intermediaries (service con-
       tracts).  Includes consultant  services  when  contract involves
       use of consultant's facilities and  other than personal services
       costs are included in the price charged.   Includes  storage of
       household effects.
       Repairs and Alterations - Repairs and alterations  to build-
       ings, bridges, viaducts,  vessels, equipment, and like  items,
       when done by contract.
       Subsistence and Support of  Persons  - Contractual services
       for board, lodging, care  of persons, including  hospital
       care (except travel items,  which  are included under travel).
       Stenographic Services - Contractual stenographic  reporting
       and typing.
       Publication of Notices. Advertising, and Radio Broadcast
       Time.
       Tuition

       Fees and Other Charges - Fees for  abstracting  land titles,
       premiums on insurance (other than payments to the  Civil
       Service Commission), and surety bonds.
              Operation of Facilities or Other Service Contracts.

       25.18  Computer Facilities  and Services - Contracts to provide com-
              puter system time and related services  (Does not include
              service contracts for keypunching which  should  be reported
              as 25.22).

       25.19  Telecommunications Network Services - Contracts to provide
              associated telecommunications network services.

       25.20  Programming Services - Contracts to provide  system analysis
              design and programming services  exclusive of telecommunica-
              tions.

       25.21  Maintenance of Data  Processing Equipment—Contracts for
              the repair and maintenance of data processing equipment
              including separate maintenance contracts for leased equip-
              ment .
                                A-12
                       TM 4
                       12/23/77

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 APPENDIX A

 - ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES FISCAL YEAR 1978
                                                       MANUAL
FUND CONTROL
        25.22  ADP Studies  and  Services  - Contracts to provide ADP/tele-
               communication services  such  as keypunching/verifying; ADP
               Studies; Advice  on ADPE acquisition; ADP Library services
               and consulting services not  otherwise  reported.

        25.25  Repairs and  Alterations, ..Building and Grounds—Contracts
               for the repair,  maintenance, and alteration of buildings
               and grounds, excludes major  construction.

        25.32  Research and Development  Contracts—Contracts for research
               and development  type work including basic and applied
               research and development  work as defined in Sec. 44.2,
               OMB Circular A-ll.
        25.36  Aircraft Maintenance—Contracts tor tne repair and main-
               tenance of aircraft and leasing of other than passenger
               transportation.

        25.37  Health Units—Contracts for  the operation of health  facili-
               ties.

        25.38  Security Investigations--Contracts for conducting security
               Investigations.

        25.40  Advertising--Public notices  and radio and television broad-
               cast tirae.

        25.45  Training--Contracts with  other Federal agencies, universities,
               etc., for training, tuition, and graduate studies, includes
               books, reimbursement to employees for training.
        25.48  Other Contracts  and Agreements—Contracts and agreements not
               otherwise classified, e.g.,  registration fee for meetings,
             .  charts and related art  work.

        25.50  Custodial Services--Contracts for such services as janitorial,
               fire protection, and security.

        25.70  Other Inter-agency Agreements--Contracts and agreements
               with other Government agencies not otherwise classified.

        25.80  Storage of Household Goods
26.00  SUPPLIES AND>tATKRiALS~

       Comprises all commodities whether acquired by formal contract
       or other form of purchase which are (a)  ordinarily consumed or
       expended within one year after they are put  into use,  (b)  converted
       in the process of construction or manufacture,  or  (c)  used to
	form a minor part  of equipment of fixed  property
TN 4                            A_13
 12/23/77

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      MANUAL
    FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
       26.01  Laboratory Supplies—Items such as chemicals,  glassware
              to be used in the laboratory.

       26.02  Office and 'Administrative Supplies—Examples are standard
              forms, pencils, penalty and plain envelopes, desk trays,
              etc.

       26.03  Subscriptions--Subscriptions to newspapers and periodicals.

       26.04  Data Processing Supplies—Examples are punch cards,  tabu-
              lating paper, magnetic tape.

       26.05  Maintenance Supplies--Materials  and parts entering  into
              construction or repair of equipment and building.

       26.10  Other Supplies and Materials—Examples are fuel used in
              operating motor vehicles, aircraft or boats, cleaning and
              toilet supplies.
31.00  EQUIPMENT

       Comprises personal property of a more or less durable nature -
       that is, which may be expected to have a period of service of
       one year or more after put into use without material impairment
       of its physical condition.  It includes charges for service in
       connection with initial installation or reinstallation of equipment
       when performed under contract.  It excludes commodities which
       are converted in the process of construction or manufacture, or
       which are used to form a minor part of equipment or fixed property,
       Not all equipment will be capitalized.  '
              Transportation Equipment - Vehicles, including passenger-
              carrying automobiles, motor trucks, motorcycles, tractors,
              aircraft, wagons, carts, vessels, steamships,  barges, and
              power launches.
              Furniture and Furnishings-Movable furniture, .fittings, and
              household equipment, including desks, tables,
              typewriters, adding and bookkeeping machineSj
              household equipment.
               Books for permanent collections.
               Implements and Tools
               Machinery - Engines, generators, manufacturing machinery,
               transformers,  ship equipment, pumps, and other production
               and construction machinery.
               Instruments and  Apparatus - Surgical instruments, X-ray
               apparatus,  signaling and telephone and telegraph equipment,
               electronic equipment,  scientific instruments  and  appliances,
               measuring and  weighing instruments and accessories, photo-
               graphic equipment, picture projection equipment and ac-
               cessories, and mechanical dratting devices. TM".
                                A—16                       HN-t
                                                           12/23/77
                            chairs,
                            hospital and

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 APPENDIX A

 ENVIRONMENTAL PROTECTION AGENCY OBJECT
 CLASSIFICATION CODES FISCAL YEAR 1978
                                                      MANUAL
                                                    FUND CONTROL
       31.01  Scientific and Technical Equipment - Examples are measuring
              and weighing instruments and accessories,  mechanical draft-
              ing devices.

       31.02  Furniture and Office Equipment - Examples  are desks, tables,
              chairs, typewriters, adding machines.

       31.12  Data Processing Equipment - Examples are electronic data
              processing equipment (EDPE), CPU's and all ADPE equipment
              electronically connected to the CPU's; as  well as punch
              card accounting machines (PCAM) equipment.

       31.13  Other Data Processing Equipment - Examples are other types
              of equipment, including peripherals that are unique to
              the support of ADP and related telecommunications operations
              (bursters, decollators, magnetic tape cleaners, special
              purpose furniture including proprietary software).

       31.15  Books—For permanent libraries.

       31.80  Other Equipment Valued More than $200^--Examples are air-
              craft, photographic equipment, engines.

       31.90  Other Equipment Valued $200 or Less--Examples are hand
  , t.          tools, small pumps.
32/00  LAND AND STRUCTURES

  **    Comprises land and interest in land, buildings and other struc-
 aa    tures, additions to buildings, non-structural improvements, and
 'jp    fixed equipment (whether an addition or replacement), when acquired
       through purchase.
  <8            Lands and Interest in Lands,  including Easements and Rights
               of Way
 "'            Building and other  structures  - The acquisition or  con-
              struction of buildings and  structures, and additions  there-
              to, when acquired under contract." This includes principal
              payments under lease-purchase  contracts for construction of
              buildings.

              Non-structural Improvements -  Improvements of land, such
              as  landscaping, fences, sewers, wells, reservoirs, when
              acquired under contract.

              Fixed Equipment - Fixtures and equipment which become per-
              manently attached to or a part of buildings or structures
              such as elevators, plumbing, power-plant boilers, fire alarm
            _ systems, lighting or heating systems, and  air-conditioning
                                A-15
TN 4
12/23/77

-------
      MANUAL
     FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
              or refrigerating systems (whether an addition or a re-
              placement), when acquired under contract.  This includes
              charges for services in connection with initial installa-
              tions or reinstallations of fixed equipment when performed
              under contract.
       32.01  Land--Land, interest in land,  easements,  rights of way,
              and improvements, such as fences, sewers, wells.

       32.02  Buildings and other Structures--The acquisition or completed
              construction of buildings or structures,  additions to these
              structures, fixtures and equipment which  form a part of
              these structures, such as fire alarm systems,  elevators,
              plumbing.

       32.51  Construction in Progress—The  construction of buildings,.
              structures additions to these  structures, or improvements
              to land;  must be transferred to 32.01 or  32.02 upon com-
              pletion.
41.00  GRANTS, SUBSIDIES AND CONTRIBUTIONS

       Comprises grants, subsidies, gratuities, and other aid for which
       cash payments are made to States, other political subdivisions,
       corporations, associations and individuals; contributions to inter-
       national societies, commissions, proceedings, or projects, whether
       in lump sum or as quotas of expenses; contributions fixed by treaty;
       grants to foreign countries; taxes imposed by taxing authorities
       where the Federal Government has consented to taxation (excluding
       the employer's share of taxes).  Includes readjustment and other
       benefits for veterans, other than indemnities for death or disability.
       (Note the obligations under grant programs which involve the
       furnishing of services, supplies, materials and  the like, rather
       than cash are not charged to this object class,  but the object
       class representing the nature of the services, articles, or other
       items which are purchased or otherwise provided).
       41.10  Environmental Protection Consolidated Grants-Program Sup-
             . port—A consolidated grant award to state, interstate or
              local government agencies for  management  of various envi-
              ronmental protection activities including but not limited to
              air, water, and solid waste pollution. Various applicable
              statutes.  Grant program code  "M".

       41.11  Construction Grants for Wastewater Treatment Works—Awards
              to state, interstate or local  government  agencies for the
              construction of municipal wastewater treatment works.
              P.L. 84-660 (Sec. 8): P.L.  92-500 (Sec. 109 and 201).
              Grant program code "C".
                                A-16
                       TN 4
                       12/23/77

-------
APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
                                                      MANUAL
                                                  FUND CONTROL
 41.12  Air  Pollution  Control Program Grants—Awards to state,
        interstate and local government agencies to aid them in
        planning, maintaining, and  improving programs for the ef-
        fective prevention and control of air pollution.  P.L.
        91-604  (Sec. 105 and 106).  Grant Program Code "A".

 41.16  Great Lakes Pollution Control Grants--Research and Demon-
        stration—Awards to state and interstate government agen-
        cies and to private organizations and individuals for the
        purpose of carrying out projects for the control and pre- .
        vention of pollution within the Great Lakes and their water-
        ways.  P.L. 92-500 (Sec. 104 and 108).  Grant program codes
        "R" and "S".

 41.17  Water Pollution Control State and Interstate Program Grants-
        -Awards to state and interstate government agencies to aid
        them in establishing and maintaining adequate programs for
        the prevention and control of water pollution,  P.L. 92-500
        (Sec. 106).  Grant program code "IV.
              *
 41.18  State PublicWater SystemSupervision-Program Grants--Awards
        to states to aid in the development and implementation
        of public water system supervision programs.  P.L. 93-523
        (Sec. 1443a and 1450).  Grant program code "F".

 .41.19  State Underground Water Source Protection-Program Grants-
 rj       -Awards to states to aid in the development and implemen-
        tation of underground water injection control program plans.
;ri       P.L. 93-523 (Sec. 1443b and 1450).  Grant program code "F".

        Safe Drinking Water State and Local Program Development
        Grants—Awards to state and local government agencies for
        development of water supply plans and programs other than
        those authorized under Section 1443, P.L. 93-523.  P.L.
 ;~      93-523 (Sec 1442(b)(3)(c)).  Grant program code "F".

 41.21  Training Grants—Awards to state and local government agen-
        cies and to educational institutions for the purpose of
        developing and conducting training programs for the educa-
        tion of personnel in the field of abatement and control
        of environmental pollution.  P.L. 91-52 (Sec. 204 and
        210); P.L.  92-500 (Sec.  104, 109, 110 and 111);  P.L.
        93-523 (Sec.  1442);  P.L.  92-516 (Sec. 23); P.L. 91-604
        (Sec. 103).  Grant program code "T".
    [41.20
TN 4
 12/23/77
                              A-17

-------
 MANUAL
 FUND CONTROL
                            APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
 41.25  Fellowships--Awards to educational institutions for the
        academic training of specified individuals in the field
        of abatement and control of environmental  pollution.   P.L.
        92-500 (Sec. 104);   P.L. 91-604 (Sec.  103).   Grant program
        code "U".        	
41.41  Research Grants—Awards  to governmental and non-governmental
       organizations and individuals in support of research and
       development  projects designed to identify causes, effects,
       extents, prevention and  control of environmental pollution.
       P.L. 78-410  (Sec 241 and 246); P.L. 92-500 (Sec. 104 and
       105);  P.L.  91-52 (Sec.  204 and 205);  P.L. 93-523  (Sec.
       1442);  P.L. 92-516  (Sec. 20); P.L. 91-604 (Sec. 103 and
       104).  Grants program code "R".

41.45  Demonstratioji Grants--Awards to governmental and non-govern-
       mental organizations and individuals in support of projects
       designed to  demonstrate  new or improved techniques to
       enhance environmental control.  P.L. 92-500 (Sec. 104,
       105, 107, 108 and 113);  P.L. 93-523 (Sec.  1442 and 1444);
       P.L. 91-604  (Sec. 103 and 104);  P.L. 91-52 (Sec. 204).
       Grants program Code "S".

41.51  Water Pollution Control Areawide Waste Treatment Management
       Planning Grants—Awards  to state, regional and local govern-
       ment agencies to aid in  the development of initial areawide
       waste treatment plans for specific area's approved by the
       appropriate Regional Administrator.  P.L. 92-500 (Sec. 208).
       Grant program code "P".

41.55  Comprehensive River BasinPlarmingGraotg--Awards to plan-
       ning agencies to aid them in preparing recommendations
       for more effective and economical ways by which municipal-
       ities and industries can collect, store, treat and purify
       waste.  P.L. 84-660 (Sec. 3c).  Grant program code "B".

41.56  Solid Waste Disposal Planning Grants—Awards to state,
       interstate and local government agencies to aid in the
       development of plans and programs for solution of Solid
       Waste Management problems.  P.L. 91-52 (Sec. 207).  Grant
       program code "L".

41.57  Solid and Hazardous Waste Management Program Support Grants -
       Awards to state, interstate, and local governments to aid
       in the development and 'implementation of programs to solve
       solid waste management problems and control solid waste
                         A-18
                       TN 4
                       12/23/77

-------
APPENDIX A

ENVIRONMENTAL PROTECTION AGENCY OBJECT
CLASSIFICATION CODES FISCAL YEAR 1978
                                                      MANUAL
                                     FUND CONTROL
                management systems.  P.L. 94-580  (Sec. 3011, 4007-4009).
                Grant program code "D".

         41.61  Pesticides Enforcement Program Grants—Awards to State
                Pesticides Regulatory Agencies to aid in the development
                of state and local pesticides control capabilities.  P.L.
                92-516  (Sec. 23).  Grant program code "E".
         41.81  Environmental Protection Consolidated Grants-Special Pur-
                pose—Consolidated grants awards to governmental and non-
                governmental agencies for accomplishment of specific en-
                vironmental protection activities.  Excluded from this
                category are Consolidated Program Support and Consolidated
                Research Grants.  Various applicable statutes.   Grant pro-
                gram code "Y".
42.00  INSURANCE CLAIMS AND INDEMNITIES

       Comprises payments of claims on life and marine insurance policies;
       annuities paid from trust funds to former employees and others;
       indemnities for destruction or injury of persons or property^
       and other losses.
Insurance Claims - Insurance loss claims, including payments
on guarantees where no asset is received (Guaranteed Student
Loan Programs) .  Includes benefits paid fro a the Federal
retirement and social insurance funds (SSA Benefit Payments
and Medicare Payments).
  Jt
       42.01
Indemnities - Compensation for loss of injury (not covered
by Government Insurance) such as awards arising from abro-
gation of contracts; damage to or loss of property; and
personal injury or death.  Includes indemnities to veterans
and former civilian employees or .their survivors for death
or disability, whether service connected or not.  Also
includes losses made good on Government shipment.

Insurance Claims and Indemnities — Benefits paid from the
Federal retirement and social insurance funds, compensation
for losses on Government shipments or contracts.  Employees
and other claims for damages or loss under public law.
44.00  REFUNDS
       Comprises refunds of the whole or part of amounts previously re-
       ceived by the United States.

       44.10  Refunds of General and Trust Fund Receipts
TN 4
 12/23/77
                 A-19

-------

-------
  ENVIRONMENTAL PROTECTION AGENCY


 APPENDIX 3

 ACCOUNTING CODES AND DOCUMENTS
                     MANUAL
                  FUND CONTROL
 The purpose of this appendix is to describe Che codes required on each
 spending action document submitted to the servicing finance-office,
 as well as shoving where the codes are recorded on the spending
 documents.

 1.  ACCOUNTING CODES.   The codes required.on each spending docunent
 'are referred to as "Accounting Codes".  The codes used by the Agency
 are:

     a.  Appropriation.   The appropriation code is generally a seven-
 digit number, such as  68X0103.  These codes are included in the page
 heading of the DCR.

     b.  Docuaent Control Nuaber.  This number is discussed in detail
 in chapter 4, subparagraph 2b(3).  It is a. six-digit number assigned
 in your Responsibility Center.  Spending documents which do not have
 a Document Control Number will not be processed by the procurement
 office or accepted by  your servicing finance office. .

     c.  Obligation Nuaber.  This code consists of 'up to ten digits
 and is used by the servicing finance office to relate payments back
 to the original obligation.

     d.  Account Number.  The Account Number is discussed in detail
 in chapter 4, subparagraph 3b(4).  The Account Number is a shortcut
 method of identifying  six types of information required on each
 spending action.  It is important that only authorized account numbers
 are used.  The use of  unauthorized account numbers will not be accepted
 by the computer, resulting in the FMO consulting you in order to get
 the correct account number for the spending document.
TN i  (1-2-74)
ORIGINATOR: pM 226
                              PAR 1
B-l

-------
     MANUAL
    FUND CONTROL
                                                          APPENDIX B

                                      ACCOUNTING CODES AND DOCUMENTS
    e«  ObjectandSubobject Class Codes,  The object and subobjecc
class codes, a four-digit number, are discussed in chapter 4,
aubparagraph 3b(5).  The valid codes for the fiscal year starting
July 1, 1973 are identified and described in Appendix A.  For commit-
ment notices this code always ends "00".  Although the cotamitaent
notice will only show aajor object class level, a requisition or
other document leading to a commitment should show both object and
subobject class.

    f.  Amount.  In dollars and cents.

    g.  Servicing Finance Office,  This is a two-digit code which
indicates the finance office where your spending documents are sent.
This is also the finance office which will pay the seller.  On
documents which include an invoice or billing address, be sure the
finance office code is in agreement with the billing address.  This
will enhance the finance office's ability to promptly pay the seller
after he has submitted his bill.  The servicing finance offices are
shown on Figure B-l.  Figure B-2 indicates the accounting code
sequence to be used on all documents.

2.  SPENDING DOCUMENTS.  "The purpose of this paragraph is to provide
you with a collection of the documents which are most commonly used
by the Agency to record spending actions.  Figure B-3 presents a list
of the documents which are included in this Appendix.  The documents
are presented on Figures four through 19.  Each document is shown on
a figure together with a brief description and the place on the form
where the accounting coding is entered.
 PAR 2
                               B-2
TH  j.
1-2-74

-------
  APPENDIX 3
                                                FUND CONTROL
  CODE


  01

  02

  03


  04 '

  05

  06


  07


  08

  09

  10

  15

  22
LOCATION

Boston

New York

Philadelphia

Atlanta

Chicago

Dallas

Kansas City

Denver

San Francisco

Seattle

Headquarters

Durham
SERVING:

Region I

Region n

Region in

Region IV

Region V

Region VI

Region VII

Region VIII

Region  DC

Region X

Payroll

Durham Offices, including:

      Public Affairs
      Administration
      Resources Management
      General Enforcement
      Contracts
      NERC
      Bureau of  Stationary
      Source Pollution
      Control

Bay St.  Louis (pesticide)
Chaoblee (pesticide)
Ferrine (pesticide)
Montgomery (radiation)
Gulf Breeze (laboratory)
Narrangasett (laboratory)
Athens (laboratory)
Ada (laboratory)
Bears Bluff (field site)
IN 1
             Figure B-l

            (Part 1 of 2)

-------
FUND CONTROL
                                                                  APPENDIX B
CODE
 27
LOCATION
Cincinnati
 30

 33
Headquarters

Laa Vegas
SERVING:

All Cincinnati offices including:

      Public Affairs                  ~
      Administration
      Training Center
      Resources Management
      Contracts
      Water Hygiene
      Solid Waste
      Radiation
      National Field Investigation Center
      NERC
Ann Arbor  (laboratory)
Grosse Isle (laboratory)
Duluth  (laboratory)
Newt own (field site)
Grants  Accounting

Las Vegas Offices,  including:
-  .   Public Affairs
      Resources Management
      •NERC
 45
 99
Corvallis


Headquarters
Denver (field investigation)
Corvallia (pesticide)

NERC. CorvaUis
College. Alaska
Ely. Minnesota
All Washington.  D. C. offices
                                   Figure 3-1
                                 (Part 2 of 2)
                                                                 TN 1
                                                                    1-2-74

-------
 APPENDIX 3
                                                                 FUND CONTROL
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                                    Figure B-2

-------

-------
                                                                                      "UNO CONTROt
  PURCHASE OF GOODS AND SERVICES


  EPA  2550-9     Corrrr,itm          Solicitation, Offer,
                 jnd Award
  EP.\  l:,'00-3     tjr')curerr.ent
                 Requisition
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 TRAVEL AND TRANSPORTATION

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 TRAINING

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Travel Authorization

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Nomination for InterAgency
training
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                                          Chapcer 6

                                          EPA  
-------
   rrxo CONTROL
                                                                        APPENDIX 3
SMALL CLAIMS
                                                           Reference
                                                               Prenumbered
SF 1164
Claia for  Rataburseoant
for exp«nditurM on Official
                                                         EPA Order
                                                                     No
PRINTING

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                                      figuri B-3
                                      (Psrc 2 at 2)
                                                                   TN  1
                                                                      1-2-74

-------
     APPE.'.-OIX 3
                                                                                                              FUN'D CO>TTROL
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