ADMINISTRATIVE
CONTROL
OF APPROPRIATED
FUNDS
RELEASE 1.0
7/16/97
1 COPY
OFFICE OF THE COMPTROLLER
ANNUAL PLANNING & BUDGET DIVISION
FORMULATION, CONTROL & POLICY BRANCH
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RESOURCES MANAGEMENT DIRECTIVES . 2520
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
TABLE OF CONTENTS ; 7/16/97
CHANGE CONTROL LOG
INTRODUCTION
PAGE
CHAPTER 1: THE FEDERAL BUDGET PROCESS. LAWS. & GUIDANCE
I. OVERVIEW OF THE FEDERAL BUDGET PROCESS AT EPA FIGURE 1
A. National Program Manager (NPM) Budgets 1-1
B. OMB Submission 1-1
C. 1. OMBPassback . .1-1
2. President's Budget . 1-1
D. 1. House and Senate Mark-Up 1-2
2. Conference Action 1-2
3. Enacted Appropriation 1-2
a. Continuing Resolution/Agency Shutdown 1-2
b. Supplemental Appropriations " * • ' •[ • ., 1-2
E. OMB Apportionments - 1-3
F. 1. EPA Allotments 1-4
2. Advices of Allowance 1-4
II. FEDERAL LAWS AND GUIDANCE .1-4
A. Principles of Federal Appropriations Laws 1-4
1. Appropriations as to Purpose 1 -4
2. Appropriations as to Time 1-6
3. Appropriations as to Amount • 1-7
B. Budget and Accounting Procedures Act (1921) 1 -7
C. Economy Act (1958) 1-7
D. Congressional Budget Impoundment and Control Act (1974) 1 -7
E. Federal Manager's Financial Integrity Act (FMFIA) (1982) 1-7
F. Chief Financial Officers Act (CFO) (1990) 1-8
G. "M" Acct Legislation 1-8
H. Government Performance and Results Act (GPRA) (1993) 1-8
I. OMB Circular A-34/lnstructions on Budget Execution 1 -9
J. OMB Circular A-11 /Preparation & Submission of Budget Estimates 1-9
III. EPA LEGISLATION 1-9
A. Authorizing Legislation 1-9
1. Clean Air Act (CAA) 1970 1 -9
2. Federal Water Pollution Control Act of 1948 1-10
Clean Water Act (CWA) 1972 ' ' 1-10
Water Quality Act of 1987 (WQA) 1-10
3. Safe Drinking Water Act (SDWA)'1974 1-10
4. Solid Waste Disposal Act ' '' 1-10
Resource Conservation and Recovery Act (RCRA) 1976 1-10
Hazardous and Solid Waste Amendments o f 1984 1-10
5. Comprehensive Environmental Response, Compensation,
and Liability Act (CERCLA or "Superfund") 1980 1-11
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TABLE OF CONTENTS
6.
7.
8.
9.
10.
11.
12.
13.
B.
1.
a.
2.
a.
b.
3.
a.
b.
c.
d.
e.
Superfund Amendments and Reauthorization Act of 1 986 (SARA)
Emergency Planning and Community Right-To-Know Act (EPCRA)
Pollution Prevention Act of 1 990
National Environmental Policy Act 1 969
Federal Insecticide, Fungicide and Rodenticide Act (FIFRA) 1972
Food Quality Protection Act of 1 996
Toxic Substances Control Act of 1 976 (TSCA)
Radon Abatement Act (1 988)
Oil Pollution Act of 1993
Inspector General Act (1978)
Appropriations Legislation
Annual Appropriations
Office of Inspector General (OIG)
Multi-Year Appropriations . ;
Environmental Program & Manage'ment (EPM)
Science & Technology (S&T)
No-Year Appropriations
Hazardous Substance Response Trust Fund (Superfund)
Leaking Underground Storage Tanks Trust Fund (LUST)
Buildings and Facilities (B&F)
Oil Spill Liability Trust Fund
State and Tribal Assistance Grants (STAG)
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CHAPTER 2: ROLES AND RESPONSIBILITIES FOR FUNDS CONTROL
I. PARTICIPANTS: . 2-1
<~
A. Assistant Administrators (AAs) 2-1
National Program Managers (NPMs) 2-1
Responsible Planning and Implementation Officers (RPlOs) 2-1
B. Regional Administrators (RAs) 2-1
C. Senior Resource Officials (SROs) & Assistant Regional Administrators (ARAs) 2-1
D. Senior Budget Officers (SBOs) 2-2
E. Regional Budget Officers 2-2
F. Allowance Holders (AHs) 2-3.
G. Funds Control Officers (FCOs) 2-4
H. Approving Official 2-4
I. Originator ,. 2-5
J. Obligating Officials 2-5
K. Chief Financial Officer (OCFO) 2-5
1. Office of Planning, Analysis, and Accountability (OPAA) 2-6
2. Office of the Comptroller (OC) 2-6
a. Comptroller 2-6
b. Annual Planning & Budget Division (APBD) 2-6
c. Financial Management Division (FMD) 2-6
d. Financial Services Division (FSD) • 2-6
L. Financial Management Officers (FMOs) . 2-6
M. Accounts Payable Certifying Officers & Disbursing Officers 2-6
ii
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CHAPTER 3: BUDGET EXECUTION PROCESS
I. ACCOUNT CODE STRUCTURE AT EPA
A. 6-Field IFMS Account Code
1. Budget Fiscal Year Field (BFYS)
2. Fund (Appropriation) Field (APPR)
IFMS Account Code Expansion/Utilization
3. Organization Field (ORG)
4. Program Element Field (PE)
5. Site/Project Field
6. Cost Organization Field
B. Appropriation Number (Treasury Account Symbol)
C. Object Classes
1. OMB Object Classification Codes
2. EPA Budget Object Classes
3. EPA Accounting Sub-Object Classes
II. OPERATING PLAN CONTROL AND MANAGEMENT
A. Advice of Allowances
1. Nature of Allowances
2. Advice of Allowance Issuance
3. Adhering to Advices of Allowance
B. Reprogramming
1. Purpose and Definition
2. General Reprogramming Restrictions
3. Reprogramming Limitations (Ceilings and Floors) in IFMS
a. Ceilings
b. Floors
4. Reprogramming Process
C. Carryover of Unobligated Balances
D. Reimbursable Allowances
III. COMMITTING AND OBLIGATING APPROPRIATED FUNDS
A. Reviewing and Approving Funding Documents
B. Recording Commitments
1. Funds Availability Check
2. Entering Documents into IFMS
3. Procurement Requests for Planning Purposes
C. Monitoring Funds After Commitment
1. IFMS Tables
2. Budget Execution Reports
D. Recording Obligations
E. Authorizing Payments
F. Reconciliation
G. Resolving Issues with Commitments and Obligations
H. Pre-Validat'on/Commitment Freeze
I. Overruns/Recoveries
3-1
3-1
3-1
3-1
FIGURE 2
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3-3
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J. Ratification of Unauthorized Procurements
K. Recertification of Funds
L. Centrally Managed Allowances ("Reserves")
IV. MANAGEMENT REPORTING AND END-OF-YEAR CLOSEOUT
A. Unliquidated Obligations
B. End of Year Close-Out
3-22
3-23
3-25
3-26
3-26
3-28
CHAPTER 4: SPECIAL SUBJECT ITEMS
A. Violations: Creation, Reporting, & Penalties
1. Antideficiency Act Violations
2. EPA Administrative Control of Funds Violations
B. Bankcards
C. Ordering GSA Office Supplies
D. Payroll Management and Tracking
E. Operating Under a Continuing Resolution
F. Split Funding with Multiple Appropriations
G. Layoffs Between Appropriations
H. Working Capital Funds Services
I. "Administrative" vs "Programmatic"
1. Philosophy
2. Special-Use Facilities
3. Examples of Administrative and Programmatic Costs
EXHIBITS:
2520-2-1 Funds Control Relationships in EPA
2520-2-2 FCO Designation Letter
2520-2-3 Servicing Finance Office (SFO) List
2520-3-1 Treasury Symbol/Appropriation Code List
2520-3-2 Object Class Relationships
2520-3-3 Instructions for Accessing SAGE
2520-3-4 IFMS Budget Table Hierarchy
2520-3-5 How to Write a Reprogramming Justification
2520-3-6 Sample Memo of Commitment Increase
APPENDICES:
4-1
4-1
4-2
4-2
4-3
4-4
4-5
4-6
4-7
4-7
4-9
4-9
4-12
4-13
2520-A Glossary of Common Budget Terms and Definitions
2520-B Sample IFMS Tables
2520-C Sample MARS and FC Reports
2520-D Most Commonly Used Funding Documents
2520-E Point of Contact List for Guidance (By Subject)
2520-F Checklist of Good Fund Control Practices
2520-G Payroll Projection Guidance
2520-H Suggested FCO Job Qualifications & Training
iv
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CHANGE CONTROL LOG: .
DATE OF REVISION: INDEX TOPIC(S) REVISED
CHAPTER/PAGEfSl REVISED COMMENTS:
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INTRODUCTION
The control of funds in the federal government is
governed by statutes and implemented by directives
from the Office of Management and Budget (OMB), the
General Accounting Office (GAO), the U.S. Treasury,
and the Congress. This document presents
information on EPA's funds control principles and
policies and details their legal basis. These provisions
apply to all organizations, appropriations, & funds at
EPA. We have included detailed procedures for
controlling funds where possible or referenced the
annual guidance or organization where the latest
procedures can be obtained. Although the main
audience for this material is the EPA Allowance
Holders and their Funds Control Officers, it is a useful
reference for all members of the resource community.
Ultimately, resource management is everyone's
responsibility.
EPA receives several Congressional appropriations
which provide for both general and specific areas of
activity. Congressional appropriations are provided for
a particular time, purpose, and amount These three
characteristics are regulated through restrictions such
as the Bona Fide Needs Statute (time), the Necessary
Expense Rule (purpose) and the Antideficiency Act
(amount). The Antideficiency Act also governs timing -
prohibiting obligations in advance of appropriations.
The complex nature of EPA's mission and the diversity
of its programs have a major impact on procedures
developed for controlling EPA's funds. Since funds
control is conducted throughout Headquarters offices,
as well as in the' various Regional Offices and
laboratories, standard policies and procedures are
necessary to ensure that EPA does not violate the
Congressional intent of the appropriations provided
and EPA's managers do not violate the U. S. statutes.
To that end, 31 U.S.C. 1514 requires the head of each
Agency, subject to approval of the President, to
prescribe by regulation a system of administrative
control of funds. The approval of fund control
regulations has been delegated to the Director of the
Office of Management and Budget (OMB). OMB
approval is intended to ensure that the objectives of
financial plans are met.
OMB Circular A-34 "Instructions on Budget Execution"
provides government-wide guidance and a checklist for
Agency use in preparing draft regulations for approval
by OMB. This document. Administrative Control of
Appropriated Funds (Resources Management
Directives System (RMDS) Chapter 2520), will be
submitted to OMB as EPA's revised documentation of
its Funds Control Regulation and system.
This Funds Control Regulation:
A. establishes policy with regard to the
administrative control of funds,
B. prescribes a system for positive administrative
control of funds designed to restrict obligations
and expenditures against each appropriation or
fund account to the amount available therein,
C. enables the Administrator to determine
responsibility for overobligation and
overdisbursement of appropriations,
apportionments, statutory limitations, allotments,
suballotments, and other administrative
subdivisions, as well as violations of limitations
imposed by the Agency, and
D. provides procedures for dealing with violations of
the Antideficiency Act as well as violations of
limitations imposed by the Agency, including
reporting requirements.
This directive is effective immediately and supersedes
all previous versions. Budget Division Policy
Statements #93-01 through #93-04, #95-01 and #95-
02 are also superseded by the relevant portions of this
directive.
Supplemental guidance regarding the financial
management of selected areas, such as travel, and
selected appropriations, such as those derived from
the Superfund and LUST Trust Funds, can be found in
other sections of the RMDS 2500 series.
INTRO-1
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CHAPTER 1: THE FEDERAL BUDGET PROCESS. LAWS. & GUIDANCE
OVERVIEW OF FEDERAL BUDGET PROCESS AT EPA '
General Knowledge of the federal budget development process is necessary to set the stage for learning detailed
budget execution policies and procedures. The following overview briefly describes the executive and Congressional
budget formulation processes.
CONGRESS:
D1. HOUSE & SENATE
MARK-UP
i
D 2. CONFERENCE - D 3. ENACTED
ACTION APPROPRIATION
PRESIDENT/
OMB
r
C 2. PRESIDENT'S BUDGET
I •
C 1. OMB PASSBACK
i
E. OMB APPORTIONMENTS
I
AGENCIES
(EPA)
I
B. OMB SUBMISSION
I
l
F 1. EPA ALLOTMENTS
I
F 2. ADVICES OF ALLOWANCE
l
NPM
AA'S/RA'S
A. NPM BUDGETS
I
G. BUDGET EXECUTION
(ALLOWANCE HOLDERS)
FIGURE-1
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These activities correspond to the steps shown in
FIGURE-1.
A. BUDGET PUNNING AND FORMULATION OF
NATIONAL PROGRAM MANAGER (NPM)
BUDGETS: (January-July)
The budget formulation process at EPA has evolved
a great deal over recent years. As EPA seeks to
present its budget more effectively to Congress and
to the public, it has moved toward linking budgetary
resources to measurable environmental goals and
outcomes. Building such a "goals-based" budget
requires the integration of planning and. budgeting in
all phases of budget development.
The following information is to be considered as a
"quick overview" of the budget formulation process.
Readers are encouraged to read RMDS, Chapter
2510, Budget Planning, for more information.
The first step in the process is one of outreach from
EPA to stakeholders, state, and tribal organizations
to discuss their concerns and priority areas that will
move them toward achieving goals and meeting
statutory requirements. This input is then factored
into the discussions and decisions at an Annual
Planning Meeting. The focus of this meeting is for
the Administrator and the Agency's senior leadership
to review and prioritize major investments and
disinvestment proposals that will move the Agency
closer to achieving it's environmental goals
contained in the Agency's Strategic Plan.
Based on discussions and agreements reached at
the Annual Planning Meeting, the Administrator
issues budget policy guidance to the Agency on the
development of its outyear budget. Meanwhile, the
Office of the Comptroller (OC) issues technical
guidance outlining the framework and formats
adopted at the Annual Planning Meeting. Both
guidance memos are developed by OC, with input
from the Office of Planning, Analysis, and
Accountability (OPAA).
Each Assistant Administrator (AA), plus the Inspector
General and General Counsel, serve as National
Program Managers (NPMs), and work with their
program offices and with the Regions to develop a
budget request which reflects implementation of the
Agency's Strategic Plan and follows the guidance
issued by the Administrator.
Assistant Administrators submit their requests to the
Administrator. The Office of the Comptroller (OC),
and the Office of Planning, Analysis, and
Accountability (OPAA) review and analyze the
requests and work together to make
recommendations to the Agency's senior managers.
The Agency's senior managers then meet at a
Budget Forum to discuss and make decisions on
each Assistant Administrator's request and the
recommendations of OC/OPAA. The Administrator's
final decisions are communicated to the Agency
along with technical instructions for preparation and
submission of the OMB budget.
B. OMB SUBMISSION: (August-September)
Assistant Administrators, based on the
Administrator's final decisions, prepare their portion
of the Agency's budget request and submit them to
OC for consolidation into a single document. OMB
Circular A-11, issued annually, provides the technical
guidance for preparation of the Agency's budget
request, which is due to OMB on September 1 (13
months in advance of the fiscal year). After an initial
period of review, OMB may hold Hearings with the
Administrator and Assistant Administrators to justify
the requested resource levels..
C 1. OMB PASSBACK: (September-December)
After hearings and reviews with program offices
responding to questions, OMB returns the EPA
budget to the Agency with its adjustments, which is
known as the "OMB Passback".
After receiving this "passback", the Agency generally
has 72 hours to prepare and return an appeal to
OMB. If there is an appeal, a second passback
process occurs. This stage is complete after
outstanding issues between the Agency and OMB
have been resolved.
C 2. PRESIDENTS BUDGET: (December-February)
The budget request is then produced in a specific
format for Congressional submission known as the
Congressional Justification. This format, which
includes summaries and special analyses, tells a
story which covers three fiscal years (prior year,
current year, and budget year) and narrates the
strategy, accomplishments, and budget request for
each of the Agency's programs. Each National
Program Manager submits their portion of the
justification in final to the Annual Planning & Budget
Division (APBD), which prepares supplemental
schedules, exhibits, and final documents and data.
The document is then printed and awaits distribution
as the detailed justification to EPA's portion of the
President's Budget Request to Congress.
Throughout this preparation period, there is a
continuous exchange of information among the
various federal agencies, OMB, and the President,
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including revenue estimates and economic outlook
projections from the Treasury Department, the Council
of Economic Advisers, the Congressional Budget
Office, and the Departments of Commerce and Labor.
During Presidents Budget preparation, all information,
correspondence, and data is strictly confidential.
. Budget information remains confidential until the
President's Budget is officially released to the public.
The Office of Management and Budget (OMB),
which is charged with broad oversight, supervision,
and responsibility for coordinating and formulating a
consolidated budget submission, produces a
document in the form of the President's Budget
Appendix. On a specified date (usually, the 1st
Monday in February), the President submits this to
Congress as the Administration's budget request for
the fiscal year to start the following October 1. Most
agencies schedule a press conference on the day of
the President's Budget submission and release their
portion of the request to the general public. 1,.
01. HOUSE & SENATE MARK-UP: (March-August)
Congress holds hearings on the President's Budget.
This review is done primarily by the Appropriations
Sub Committees. EPA officials testify on the
requested levels and respond to questions received
from Congressional Committees. Both the House
and Senate Reports are then produced detailing
, each house's mark-ups to the proposed Budget
Request. This information is distributed to the
Assistant Administrators and Regional Administrators
who follow the steps of the legislative process and
make trie changes (add-ons, reductions, etc.) to their
programs.
Through the appropriations process, Congress may
also impose additional restrictions on how EPA uses
its funds, including travel ceilings, administrative and
operating expense ceilings, Personnel
Compensation and Benefits (PC&B) floors, as well
as other reprogramming limitations. These will be
discussed in more detail in subsequent sections of
this directive.
D 2. CONFERENCE ACTION: (September-October)
As indicated in the House and .Senate Reports, there
are usually variations in the Senate and House
versions of a particular appropriations act. A
conference committee including representatives of
both Houses of Congress is then formed. It is the
function of the conference committee to resolve all
differences, but the full House and then Senate (in
that order) must also vote to approve the conference
report. If the Appropriations Act is rejected in either
the full House or Senate, the process must
reconvene at the conference committee level.
D 3. ENACTED APPROPRIATION: (September-
December)
Following either the Senate's passage of the House
version of an appropriation measure, or the approval
of a conference report by both bodies, the enrolled
bill is then sent to the President for signature or veto.
The Congressional Budget Act envisions completion
of the government-wide process by October 1.
Currently, there are 13 regular appropriations acts
enacted annually. EPA's appropriations are included
in the VA, HUD & Independent Agencies
Appropriations Act. [NOTE: Appropriation
restrictions applicable to all agencies are often
included in the Treasury Appropriations Act.]
Once EPA receives its enacted; Appropriations, all
the Congressional changes must be reflected in the
Agency's Operating Plans. Generally, there are
adjustments that must be made, as well as specific
directions that must be followed, such as funding
earmarks or "add-ons." In some cases, the
Administrator may determine that available
resources need to be redirected to meet emerging
unfunded priorities. Making these decisions and
implementing these changes results in thej
development of the Agency's Enacted Operating
Plan, which is then submitted (within 30 days) to
OMB and Congress for final approval.
a. CONTINUING RESOLUTIONS / AGENCY
SHUTDOWN:
If an Agency's Appropriations Act is not approved
by the start of the new fiscal year on October 1,
the Congress will usually pass one or more
Continuing Resolutions (CR) which allow
Agencies to continue operations for specific
periods of time. Given the additional time,
Congress ultimately passes the Agency's
Appropriations Act, a CR through the end of the
fiscal year, or an Omnibus appropriations act
covering all Agencies whose individual
appropriations acts have not been enacted. In
the absence of either an annual Appropriations
Acts or a Continuing Resolution the Agency faces
a shutdown situation at the start of the new fiscal
year.
b. SUPPLEMENTAL APPROPRIATIONS:
During the fiscal year, the President may submit
to Congress proposed deficiency and
supplemental appropriations that he decides an
necessary because of laws enacted after th
submission of the budget or that are in the public
interest. Deficiency and supplemental
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appropriations that the Agencies want to propose
themselves are submitted to the President through
OMB.
E. OMB APPORTIONMENTS: (September-
October)
Following Congressional enactment of
appropriations legislation (including continuing
resolutions and deficiency or supplemental
appropriations), the Annual Planning & Budget
Division at EPA, under signature of the
Comptroller, requests funding apportionments
from OMB. [NOTE: Apportionment requests for
carryover balances, recovery authority, and
reimbursable authority do not require legislation.]
In accordance with OMB Circular A-34
instructions for the Apportionment and
Reapportionment of funds, OMB Standard Form,
SF-132 (or an acceptable equivalent) is used to
make these requests. The document(s) comes
back signed by OMB to signify their approval.
The reason that funding provided by Congress
requires apportionment by OMB before it can be
accessed by Agencies is explained as follows:
Subsection (b) of the Antideficiency Act, 31
U.S.C. 1513, requires that all appropriations be
administratively apportioned by the Director of the
Office of Management and Budget (OMB) so as
to ensure their expenditure at a controlled rate
which will prevent deficiencies from arising at the
end of a fiscal year.
31 U.S.C. 1512 (b) provides that apportionments
need not be made strictly on a monthly, quarterly,
or other fixed time basis nor must they be for
equal amounts in each time period. The
• apportioning officer may also consider the
"activities, functions, projects, or objects" of the
program being funded and the usual pattern of
spending for such programs in deciding how to
apportion the funds.
Normally, budgetary resources will be
apportioned for calendar quarters (category A
. apportionments). However, periodically OMB has
apportioned on an "other than quarterly basis" for
activities, projects, objects; or for a combination
thereof (category B apportionments). The
apportionment requirement is designed to
prevent an agency from spending its entire
appropriation before the end of the fiscal year
and then putting the Congress in a position in.
which it must either grant an additional
appropriation or allow the entire activity to come
to a halt.
[NOTE: An agency usually does not have the full
amount of its appropriation available to it at the
beginning of the fiscal year. However, due to
recent initiatives to streamline the budget
processes, OMB has provided all EPA funding
in the first quarter beginning with FY 1995.
This was transmitted using a revised one-page
letter format which apportioned all Agency
funding. EPA's apportionment process may
continue to be revised during future fiscal years
as government-wide re-engineering efforts
continue.]
Apportionment authority is normally based upon
obligations to be incurred. However, when it is
determined that obligations and outlays for
certain accounts can best be controlled at some
other point before firm obligations are incurred,
OMB may agree to apportion on a basis other
than obligations. At EPA, commitments are the
basis for apportionment since that is the process
for controlling funds prior to obligations that the
Agency has adopted and described to OMB as
part of its funds control system. When quarterly
restrictions have applied, they have been
"frontioaded" (apportioned very heavily in the first
and second quarters of the fiscal year) to allow
for the early commitment of resources that
require a lot of lead time and will be obligated
later in the year.
Generally, the only sections and lines showing
entries on EPA's apportionments are:
Line 1A - Appropriations Realized
Line 2A - Carryover of Unobligated Balances
Line 3C - Reimbursable Authority Anticipated
Line 48 - Recoveries of Prior Year Obligations
Anticipated
Line 8A
Category A - Quarterly Resources
Category B - Resources Apportioned Other
Than Quarterly
With regard to carryover funding, for which funds
are available beyond the current fiscal year for
no-year accounts and multiple-year accounts,
new apportionment action is required for the new
fiscal year unless OMB determines otherwise.
For balances of prior year budget authority, initial
estimated apportionment schedules for the year
are due to OMB by August 21 annually, as
required by law.
[NOTE: See OMB Circular A-34 (Chapter IV)
and/or Chapter 6 of the Principles of Federal
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Appropriation Law for more detailed information
on Apportionments.]
F1. EPA ALLOTMENTS: (October)
After OMB apportionments are received by the
Comptroller, an Allotment document is signed by
the Comptroller which delegates responsibility for
all Agency resources to the Annual Planning and
Budget Division Director. This is the only formal
level of delegation regarding the administrative
subdivision of apportionments under 31 U.S.C.
1514 and 31 U.S.C. 1517 and is the Annual
Planning and Budget Division Director's authority
to issue Advices of Allowance to EPA Allowance
Holders. For more information on Advices of
Allowance, see Chapter 3, part II.
F2. ADVICES OF ALLOWANCE: (October)
Advices of Allowance (AOA) are made available
to the respective Allowance Holders through the
Integrated Financial Management System (IFMS)
at the start of the new fiscal year. This assumes
Congress has provided an Appropriations Act and
that an Operating Plan has been entered into
IFMS in support of the Congressional Action.
The final step shown in FIGURE-1: Budget Execution
(October-September) will be covered at length in
Chapter 3.
II. FEDERAL LAWS AND GUIDANCE .
The following list of guidance documents and
legislative acts provide the primary foundation upon
which government-wide budgeting and accounting is
based.
A. PRINCIPLES OF FEDERAL APPROPRIATIONS
LAW
This extensive GAO document devotes entire
chapters to the three concepts of fund availability
which are: Purpose, Time, and Amount. All three
concepts must be observed for the obligation or
expenditure to be legal. This three-part principle
ensures that no money shall be drawn from the
Treasury but in consequence of appropriations made
by law. Whether appropriated funds are legally
available for something depends upon the following
three tests: :
(1) The purpose of the obligation or expenditure
must be authorized;
(2) The obligation must occur within the time
limits applicable to the appropriation; and
(3) The obligation and expenditure must be within
the amounts Congress has established.
1 . Appropriations as to Purpose:
31 U.S.C. 1301 provides that public funds may be
authorized only for the purpose or purposes for
which they were appropriated by the Congress
unless tiie expenditure is otherwise provided by law.
The first step in interpreting a statute is to examine
the plain meaning of the words in the law itself. If
Congress has directly spoken to the precise question
then its unambiguously expressed intent must be
given, effect. Other indicators of Congressional
intent, such as legislative history, are examined only
if the plain meaning of the statute is unclear, unless
committee reports are expressly incorporated into
the appropriations act itself. Lump sum
appropriations may contain little detail on
Congressional intent
Legislative history includes conference committee
reports, Appropriation Committee Reports and floor
debates. Conference Committee Reports have the
greatest weight since they reflect the views of
representatives of both houses of Congress and are
usually voted on and adopted by both houses when
appropriations legislation is passed. Appropriation
committee reports are next in order of importan
followed by floor debates. Congressional Budget
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Justifications are also considered to be part of
legislative history.
Failure of the Agency to adhere to Congressional
intent is taken very seriously by the Congressional
Appropriations Committees and can have adverse
consequences for the Agency's relationship with the
committees. The Agency, as a matter of policy,
generally will act in accordance with the views
expressed in Conference Reports, Appropriation
Committee Reports, and other documents that
reflect legislative history. Where neither the statute
nor the legislative history clearly and unambiguously
express Congressional intent on an issue, courts will
give deference to the Agency's interpretation of a
statute so long as that interpretation is a permissible
and reasonable construction of the statute.
[NOTE: As provided in.31 U.S.C. 1301, Agency
appropriations contained in the annual
Appropriations Act must be expended only for the
purpose for which an appropriation is made, unless
the expenditure is otherwise authorized by law. A
purpose violation is not necessarily an
AntideficiencyAct violation. The ADA is violated if a
purpose violation cannot be corrected because
sufficient unobligated funds do not exist in the correct
appropriation account. Further, the Comptroller
General has opined that an expenditure of
appropriated funds for a purpose precluded by an
express statutory prohibition violates the ADA,
because no funds are available for that purpose.
Moreover, violations of .appropriations laws are
serious matters which can undermine the Agency's
working relationship with the Congress. Responsible
EPA employees may be subject to administrative
discipline as the penalty for violating 31 U.S.C.
1301.1
While certain funding levels and limitations may be
included in authorizing legislation, appropriation
legislation will generally control the disposition of an
issue where the appropriations act itself or the
legislative history of the appropriations act clearly
demonstrate Congressional intention to depart from
funding levels or limitations in the authorizing
legislation. Nonetheless, the authorizing act and
appropriations act should be harmonized to the
greatest extent possible. The authorizing legislation
and the appropriation go hand in hand to establish a
mandate for environmental action followed by the
funds to carry out the mandate.
Since it is not possible to specify every item for which
appropriations will be expended within the
appropriations act, particularly if it is a lump sum
appropriation, the spending agency has reasonable
discretion in determining how to carry out the objects
of the appropriation. Some of the specific Program
Element (PE) activities for which the Agency has
justified funding are found under the program (PE)
description and the goals and objectives portions of
the Congressional Budget Justification. These
funding declarations become a part of the legislative-
history to the annual Appropriations Act.
Additionally, other costs that are undeclared but
necessary in implementing Agency programs are
incurred based on the "Necessary Expense Rule".
For an expenditure to be justified as a necessary
expense, three tests must be met:
(a) The expenditure must bear a logical
relationship to the appropriation sought to be
charged. In other words, it must make a direct
contribution to carrying out either a specific
appropriation or an authorized agency function
for which more general appropriations are
available.
(b) The expenditure must not be prohibited by
law.
(c) The expenditure must not be otherwise
provided for, that is, it must not be an item that
• falls within the scope of some other appropriation
or statutory funding scheme.
Additionally, for an expenditure to be justified as
meeting the purpose of a particular appropriation, it is
important to know whether or not the action is funding
something from one appropriation that traditionally may
have been funded from a different appropriation. In 59
Comp. Gen 518 (1980), GAO opined that:
"Where either of two appropriations may reasonably
be construed as available for expenditures not
specifically mentioned under either appropriation,
the determination of the agency as to which of the
two appropriations to use will not be questioned.
However, once the election has been made, the
continued use of the appropriation selected to the
exclusion of any other for the same purpose is
required."
This case involved separate EPA lump-sum
appropriations for "Research and Development" and
"Abatement and Control." The contract in question,
entered into in 1975, could arguably have been
charged to either appropriation, but EPA had elected
to charge it to Research and Development. Applying
the above rule, the Comptroller General concluded
that a 1979 modification to the contract had to be
charged to Research and Development funds, and
that the Abatement and Control appropriation could
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not be used. (NOTE: this case should not be read as
limiting the rule to a particular contract, grant, or other
transaction.]
This concept has become known throughout the
Federal Government as the "Pick and Stick" rule.
Basically, the Agency may make an initial election as
to which appropriation to use (the "Pick"), but once
the decision has been made the Agency must "Stick"
to its choice, and the Agency cannot, because of
insufficient funds or other reasons, change its
election and use another appropriation unless
Congress is first informed of the Agency's planned
change.
2. Appropriations as to Time:
The placing of time limits on the availability of
appropriations is one of the primary means Of
congressional control. By imposing a time limit,
Congress reserves to itself the prerogative of
periodically reviewing a given program or agency's
activities.
The life cycle of appropriations. An appropriation
has phases roughly similar, to the various stages in
the existence of "a human" - conception, birth,
death, and even an afterlife. The life-cycle of
appropriations with fixed periods of availability
consists of three sequential phases: the uriexpired
phase, the expired phase, and the cancelled phase.
When an appropriation is made available for a fixed
period of time, the general rule is that the availability
relates to the authority to obligate the appropriation.
It does not necessarily prohibit payments after the
expiration date for obligations previously incurred,
unless the payment is otherwise expressly prohibited
by statute. The availability of balances of
appropriations to incur, adjust, or pay obligations
differs in each phase.
(a) The Unexpired Phase. During this phase,
the appropriation may be used to incur new
obligations and to liquidate (pay) properly
incurred- existing obligations. Balances in this
phase are unexpired and uncancelled.
(b) The Expired Phase. The expired phase
begins when the authority to incur new obligations
. against appropriations expires. For annual
appropriations this occurs at the end of the fiscal
year for which the funds are appropriated. For
multi-year appropriations this occurs at the end of
the last fiscal year for which the funds are
appropriated. During the expired phase, no new
obligations can be incurred against the
appropriation, but the remaining balances of an
appropriation are available for the following:
Expired obligated balances are available to
liquidate obligations properly incurred during
the period when the appropriation was
unexpired.
Expired unobligated balances are available*
only to satisfy an unrecorded or
underrecorded obligation properly chargeable
to the appropriation of that particular year, and
cannot be used to satisfy an obligation
properly chargeable to current appropriations,
or to any other year of the five-year period
Unless otherwise specified by law, this phase
lasts for five years after the period for which the
appropriation is available for new obligations. All
audit requirements, limitations on obligations, and
reporting requirements applicable to an
appropriation in the unexpired phase continue to
apply to it in the expired phase. <
(c) The Cancelled Phase, At the end of the
expired phase, all obligated and unobligated
balances must be cancelled, and the account is
closed. Cancelled balances may not be used to
incur or pay obligations. Collections authorized
or required to be credited to a cancelled
appropriation that are received after the account
is closed are required to be deposited in the
Treasury as miscellaneous receipts.
(For more information regarding the expired and
cancelled phase, see section G, "M" Account
Legislation in this Chapter).
One of the fundamental principles of appropriations
law is the so called "bona fide needs rule" which
says that a fiscal year appropriation may be
obligated only to meet a legitimate, or bona fide,
need arising in, or in some cases arising prior to but
continuing to exist in, the time period for which the
appropriation was made.
EPA appropriations are of three term types: annual,
multi-year, and no-year (these three types are
covered in more detail in Part NIB of this Chapter).
Annual appropriations are available only to meet a
bona fide need of the fiscal year for which they were
appropriated.
Apart from the extended period of availability, multi-
year appropriations are subject to the same bona
fide need rule applicable to annual appropriations.
No-vear appropriations are available for obligation to'
satisfy a need arising during the year of and
subsequent to the no-year appropriation.
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3. Appropriations as to Amount:
The third major element of the concept of the "legal
availability" of appropriations is restrictions relating to
amount. It is not enough to know what you can
spend appropriated funds for and when you can
spend them. You must also know how much you
have available for a particular activity.
The "Antideficiency Act" is one of the major laws
in the statutory pattern by which Congress exercises
its constitutional control of the public purse. It has
been termed the cornerstone of Congressional
efforts to bind the Executive branch of government to
the limits on expenditure of appropriated funds.
Briefly, in its current form, the Antideficiency Act
prohibits:
1. obligation or expenditure in excess of
appropriations;
2. obligation or expenditure in advance of
appropriations unless authorized by law;
3. accepting voluntary services for the United
States exceeding that authorized by law; and
4. obligations or expenditure in excess of
apportionments or administrative divisions of
apportionments.
The Antideficiency Act is described in greater detail
in Chapter 4 (Section A) including reporting
violations and both civil and criminal penalties for
violation.
B. BUDGET AND ACCOUNTING ACT(1921)
/SUPPLEMENTAL APPROPRIATIONS ACT OF
1955
The Budget and Accounting Act of 1921 and
Supplemental Appropriations Act of 1955 provide the
budget and appropriations authority of the President,
budget contents and submissions to Congress,
supplemental appropriations, and advances. The
specific requirements for recording obligations such
as documentary evidence, is provided by 31 U.S.C.
1501.
C. ECONOMY ACT (1958)
It is not uncommon for federal agencies to provide
goods or services to other federal agencies. The
Economy Act authorizes agencies to obtain services
either directly or through contracts from other
agencies when it promotes economy and efficiency
for the government. Both agencies must have the
authority for the underlying activities proposed in the
agreement.
An Economy Act agreement may not exceed the
period of availability of the source appropriation.
Thus, a one-year appropriation obligated under an
Economy Act agreement must be deobligated at the
end of that fiscal year if the performing agency has
not performed or incurred valid obligations under the
agreement. The reason for this requirement Is to
prevent the Economy Act from being used to extend
the life of an appropriation beyond that provided by
Congress in the appropriations act.
D. CONGRESSIONAL BUDGET IMPOUNDMENT
& CONTROL ACT (1974)
Under this Act, an impoundment is defined as an
action or inaction by an officer or employee of the
United States that precludes the obligation or
expenditure of budget authority provided by
Congress.
There are two types of impoundment actions:
deferrals and rescission proposals. A deferral is a
postponement of budget authority in the sense that
an agency temporarily withholds or delays an
obligation or expenditure. Deferrals may be
proposed by agencies but must be communicated to
the Congress by the President in a special message.
Deferred budget authority may not be withheld from
obligation unless an act is passed to approve the
deferral and the act is presented to the President. A
rescission involves the cancellation of budget
authority previously provided by Congress (before
that authority would otherwise expire), and can be
accomplished only through legislation.
If a federal agency fails to obligate appropriated
funds, the Comptroller General is authorized by 2
U.S.C. 682 to bring a civil action against that agency.
The expiration of budget authority or delays in
. obligating it resulting from a legitimate programmatic
delay or ineffective or unwise program administration
are not regarded as impoundment unless
accompanied by or derived from an intention to
withhold funds.
E. FEDERAL MANAGER'S FINANCIAL INTEGRITY
ACT (FMFIA) (1982)
The Federal Manager's Financial Integrity Act is. a
very brief law, but one with substantial impact on
agency programs, functions, and operations. The
Integrity Act was designed to:
(1) protect government resources from fraud,
waste, abuse or mismanagement;
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(2) require systematic self-examination of
management controls by program managers;
and
(3) require agency heads to report annually to the
President and Congress on the ^tate of
management control systems, identify material
management control weaknesses, and provide
corrective action plans and milestones.
The Act requires the establishment of systems of
internal accounting and administrative controls,
according to standards prescribed by the
Comptroller General, which provide reasonable
assurance that:
(1) obligations and costs are in compliance with
applicable law;
(2) funds, property, and other assets are
safeguarded against waste, loss, unauthorized
use or misappropriation; and
(3) agency revenues and expenditures are
properly recorded and accounted for to permit
the preparation of accounts and reliable financial
and statistical reports, and to maintain
accountability over assets. The agency's annual
report must provide a separate statement of
whether the agency's accounting system
conforms to the principles, standards and related
requirements prescribed by the Comptroller
General under Section 112 of the Accounting and
Auditing Act of 1950.
OMB Circular A-123 establishes broad guidelines for
agency self-evaluation of management control
systems.
F. CHIEF FINANCIAL OFFICERS ACT (CFO)
(1990)
The Chief Financial Officers Act of 1990 requires 23
Departments to prepare and audit financial
statements for Trust Funds, Revolving Funds, and
commercial activities accounts.
Chief Financial Officers are designated by each
federal department or agency and have the initial
and fundamental responsibility to assure that its use
of public funds adheres to the terms of the pertinent
authorization and appropriations acts, as well as any
other relevant statutory provisions. The Assistant
Administrator, Office of Chief Financial Officer is the
CFO for the agency.
G. "M" ACCOUNT LEGISLATION
The National Defense Authorization Act of 1990
amended the controls on the availability of
appropriation accounts and the procedures for
closing appropriation accounts. 31 U.S.C. 1551-57.
The legislation cancelled all merged ("M" account)
surplus authority (unobligated balances in expired
accounts) as of December 5,1990. The legislation
also requires that, from 1990 on, unobligated
balances & unliquidated obligations will be cancelled
five years after an appropriation has expired and that
account will be closed out. After an. appropriation
account has been closed out, bills received against
the cancelled obligations must be paid .from current
appropriations available for the same purpose. The
total amount of charges to a current appropriation
account may not exceed 1% of the total
appropriations for that account. OMB Bulletin 91 -07,
which implements this legislation, requires Federal
Agencies 1o have such available up to 1% of current
year appropriations to liquidate liabilities.
H. GOVERNMENT PERFORMANCE
RESULTS ACT (GPRA) (1993)
AND
An outgrowth of the CFO Act, GPRA requires the
head of each agency to submit to the Director of the
Office of Management and Budget and to Congress
a strategic plan for program activities. Such plan
shall contain-
(1) a comprehensive mission statement covering
the major functions and operations of the agency;
(2) general goals and objectives, including
outcome-related goals and objectives, for the
major functions and operations of the agency;
(3) a description of how the goals and objectives
are to be achieved, including a description of the
operational processes, skills and technology, and
the human, capital, information, and other
resources required to meet those goals and
objectives;
(4) a description of how the performance goals
included in the plan required by 31 U.S.C.
1115(a) of Title 31 shall be related to the general
goals and objectives in the strategic plan;
(5) an identification of those key factors external
to the agency and beyond its control that could
significantly affect the achievement of the general
goals and objectives; and
(6) a description of the program evaluations used
in establishing or revising general goals and
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objectives, with a schedule for future program
evaluations.
I. OMB CIRCULAR A-34/INSTRUCTIONS
BUDGET EXECUTION
ON
Government-wide guidance and Agency
requirements regarding Budget Execution are
contained in OMB Circular A-34. Contents include
guidance on: requirements and instructions,
concepts, agency accounting and fund control
systems, reports on budget execution,
apportionments, rescissions and deferrals, etc..
J. OMB CIRCULAR A-11/PREPARATION &
SUBMISSION OF BUDGET ESTIMATES
Government-wide guidance and Agency
requirements on the preparation and submission of
Federal Budgets are contained in OMB Circular A-
11. Contents include: policies, instructions for
building the budget data base and preparing the
budget documents, requirements in support of the
budget and for the transmittal of the budget.
In relation to budget formulation, A-11 requires
agencies to report costs in terms of Object
Classification, defined in Part II of the Circular.
Object Classification is used to report obligations for
each account according to the nature of the services
procured. Obligations are categorized by their
purpose and are designated to one of the following
groupings: Personnel Compensation and Benefits
(PC&B); Contractual Services and Supplies;
Acquisition of Capital Assets; Grants and Fixed
Charges; and Other. These classifications tie into
RMDS 2590 Part IV which includes all of EPA's sub-
object class codes and definitions. This will be
discussed in more detail in Chapter 3.
III. EPA LEGISLATION
A. AUTHORIZING LEGISLATION
EPA's management and administrative functions are
provided for by "enabling legislation". Our
environmental programs are legislated by Acts of
Congress in the form of authorizing ( or "media")
legislation. Authorizing legislation provides zero
funding in and of itself: it is not an appropriation of
funds. For EPA, authorizing legislation establishes
the Agency's environmental mission that may be
undertaken with funds provided by subsequent
appropriations legislation.
1. Clean Air Act (CAA) (as amended) 1990
The Clean Air Act is intended to foster the
protection and enhancement of the nation's air
quality, and to safeguard public health and
welfare and the productive capacity of the
population. The Act is dhrid.ed into six titles:
0)
(2)
(3)
(4)
Title I deals with control of pollution from
stationary sources and requirements for
State plans to attain ambient standards;
Title II deals with control of pollution from
mobile sources;
Title III addresses
administrative matters;
general and
Title IV deals with requirements to control
pollution that leads to acid deposition;
(5) Title V includes requirements for the
development of operating permits for
certain stationary sources; and
(6) Title VI deals with pollution that contributes
to depletion of the stratospheric ozone
layer.
The Act requires EPA to promulgate National
Ambient Air Quality Standards (NAAQS) for
certain pollutants to protect the public health and
welfare.
NPM: OAR
MEDIA: AIR
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2. Federal Water Pollution Control Act of 1948
Clean Water Act (CWA) 1972
Water Quality Act of 1987 (WQA)
The Federal Water Pollution Control Act, 33
U.S.C.A. 7251 etseq., originally enacted in 1948,
was amended in 1956 and 1966 to authorize a
program of grants to municipalities for
construction of sewage treatment plants and
institute a program of mandatory water quality
standards for interstate waters. The Act was
substantially revised in 1972 by amendments
referred to as the Clean Water Act (CWA). The
stated objective of the CWA is to restore and
maintain the "chemical, physical, and biological
integrity of the Nation's waters", and the goal is to
achieve, "fishable and swimmable" waters by
1983 and total elimination of pollutant discharges
into navigable waters. The CWA spells out
requirements for water quality standards and an
implementation system of permits for technology-
based effluent limitations that apply to industrial
and municipal discharges. Congress made
certain fine-tuning amendments of the CWA in
1977 and reauthorized and revised the
construction grants program in 1981. The Water
Quality Act of 1987 (WQA) brought major
revisions to the CWA. It authorized new water
quality programs, reauthorized existing
programs, and called for EPA to supplement
technology-based controls with water quality-
based pollution controls. The WQA increased
requirements pertaining to toxics, sludge, and
non-point sources of pollution and authorized
funds for Nonpoint Source grants, the National
Estuary Program, and the Great Lakes and
Chesapeake Bay programs. The WQA also
reauthorized the construction grants program
through 1990 and provided for its phase-out and
replacement with a State Revolving Fund
program, to be capitalized by grants to the States.
NPM: OW
MEDIA: WATER QUALITY
3. Safe Drinking Water Act (SDWA) 1974
The SDWA is the basis for protecting public
drinking water systems. The Act directs the
Administrator of EPA to establish primary
(enforceable) and secondary (advisory) National
Drinking Water Regulations based on maximum
contaminant levels of specific pollutants, provides
for state enforcement of the requirements,
establishes a program for protection of
underground sources of drinking water, and
provides for emergency allocation of chemicals
necessary for water purification.
NPM: OW
MEDIA: DRINKING WATER
4. Solid Waste Disposal Act
Resource Conservation and Recovery Act
(RCRA) 1976
Hazardous and Solid Waste Amendments of
19§4 • ' ,d
The Solid Waste Disposal Act (as amended by
the Resource Conservation and Recovery Act
[RCRA] and the Hazardous and Solid Waste
Amendments of 1984), is commonly known as
"RCRA." The statute is intended to address the
health and environmental dangers arising from
the generation, management and disposal of
solid and hazardous wastes. Subtitle C of RCRA
provides for comprehensive "cradle-to-grave"
regulation of hazardous wastes: owners or
operators of hazardous waste treatment, storage
or disposal facilities must obtain a permit to
operate, and must meet standards appropriate to
the type of unit managing the waste; hazardous
wastes must be treated prior to land disposal;
and off-site movements of hazardous wastes
must be accompanied by a document known as
a "manifest." The requirement for a manifest
applies from the waste's point of generation to its
point of final treatment or disposal, and helps.
ensure that wastes are not discarded
indiscriminately in the environment by listing
precise origin, volume, and amounts of each
waste. Although much of RCRA is focused on
the current and future management of hazardous
wastes, the statute also includes a significant
cleanup program: e.g., owner/operators seeking
an operating permit are required to clean up past
releases of hazardous wastes and constituents at
their facility in order to obtain a permit. In
addition, RCRA Subtitle D establishes a largely
State-administered program for the management
of solid, non-hazardous wastes.
NPM: OSWER
MEDIA: HAZARDOUS WASTE
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5. Comprehensive Environmental Response.
Compensation and Liability Act (CERCLA or
"Sugg/fund") 1980
Superfund Amendments and Reauthorization
Act of 1986
Emergency Planning and Community Riaht-
to-Know Act (EPCRA) of 1986
The Comprehensive Environmental Response,
Compensation and Liability Act (CERCLA), (42
U.S.C. 9601 et sea.), enacted in 1980, was
amended and reauthorized for five years by the
Superfund Amendments and Reauthorization Act
of 1986 (SARA). CERCLA as amended by SARA
charges the Agency with the responsibility for
providing emergency response for hazardous
substances released into the environment and
tine cleanup of inactive or abandoned hazardous
waste disposal sites. The Agency is authorized
under SARA to respond to releases of hazardous
substances, pollutants, .and contaminants by
either a removal or remedial action or by
compelling responsible-parties to undertake the
response action. The reauthorized statute
significantly broadened Superfund authorities in
key response, enforcement, and research areas.
It established clean up standards and mandatory
schedules to ensure rapid and permanent
solutions in cleaning up sites. It contained new
and stronger enforcement provisions to
encourage expeditious settlements with
responsible parties, and to implement a more
formal clean up process for Federal facilities. It
significantly increased Superfund health related
and research and development authorities,
including provisions for an alternative treatment
demonstration program and health effects
research. Overall, the statute expands State and
public participation at all stages of the cleanup
process.
A subpart of SARA Title III, the national'
"Emergency Planning and Community Right-to-
Know" Act (EPCRA) was signed into law October
17, 1986 as the key legislation of community
safety. Congress enacted this law to help local
communities protect public health, safety, and the
environment from chemical hazards. Two of the
main goafs of EPCRA are to "provide a basis for
each community to develop a chemical
emergency preparedness and planning program
that suits its individual needs," and "provide the
public with the identity, quantity, location, and
properties of hazardous substances in the
community, as well as data on annual release of
certain chemicals into the environment."
SARA also amends Subtitle I of the Hazardous
and Solid Waste Amendments (HSWA) and
authorizes the establishment of a Leaking
Underground Storage Tank (LUST) Trust Fund to
clean up releases from leaking underground
petroleum storage tanks. The LUST Trust Fund
is financed by taxes on motor fuels. Owners
and/or operators are initially responsible for
cleanup of their leaking tanks. At abandoned
sites or at sites where owners/operators do not
meet their cleanup responsibilities, the Trust
Fund provides the resources for EPA or States to
undertake or enforce necessary corrective action
and to recover costs expended from the fund.
EPA's objective is to implement this program
primarily through cooperative agreements with
States. To this end, the Agency will only
undertake corrective action when an
owner/operator or a State fails to respond to a
substantial threat to human health and the
environment. .
NPM: OSWER
MEDIA: SUPERFUND
MEDIA: LUST
6. Pollution Prevention Act of 1990
The Pollution Prevention Act of 1990 requires the
EPA to establish an Office of Pollution
Prevention, develop and coordinate a pollution
prevention strategy, and develop source
reduction models. In addition to authorizing data
collection on pollution prevention, the Act
requires owners and operators of facilities
required to file an annual toxic release form
under section 313 of EPCRA to report annually
on source reduction and recycling activities.
Enactment of the Pollution Prevention Act of
1990 marked a major turning point in the
direction of U.S. environmental protection policy.
From an earlier focus on the need to reduce or
repair environmental damage by controlling
pollutants at the point where they are released to
the environment-i.e., at the "end of the pipe" or
smokestack, at the boundary of a polluter's
private property, in transit over public highways
and waterways, or after disposal-Congress
turned to pollution prevention through reduced
generation of pollutants at their point of origin.
Broad support for this policy change was based
on the notion that traditional approaches to
pollution control had achieved progress but
should in the future be supplemented with new
approaches that might better address methods of
controlling pollution from dispersed or nonpoint
sources of pollution. Pollution prevention, in the
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form of "source reduction," is viewed as the first step
in a hierarchy of options to reduce risks to human
health and the environment. Where source reduction
is not possible or may not be cost effective, other
options would include recycling, followed next by waste
treatment according to environmental standards, and
as a last resort, safe disposal of waste residues.
NPM: OPPTS
MEDIA: MULTI-MEDIA
7. The National Environmental Policy Act (1969)
'r;
The National Environmental Policy Act is a brief
statute which establishes the broad national
framework for assessing the impacts of proposed
governmental actions on the environment. The
basic policy is to assure that federal agencies
give proper consideration to the environment prior
to undertaking any major federal actions which
significantly affect the environment.
Environmental Assessments (EAs) and
Environmental Impact Statements (EISs), which
are assessments of the likely impacts and
alternatives to proposed actions, are required by
the Act for all federal agencies are the most
visible NEPA requirements. Additionally, NEPA
established the Council of Environmental Quality
(CEQ) which advises the President on progress
and mechanisms to achieve NEPA;s goals.
NEPA requirements are placed on all federal
agencies and are invoked by proposals to
construct airports, buildings, military complexes
or highways, to purchase parkland, or to
undertake other federal activities.
NPM: OECA
MEDIA: MULTI-MEDIA
8. Federal Insecticide. Fungicide and
Rodenticlde Act (FIFRA11972
The Federal Insecticide, Fungicide and
Rodenticide Act (FIFRA) of 1972 requires that all
pesticides must be registered with EPA before
they can be sold or distributed in commerce.
Pesticide products can be registered only if they
can be shown not to cause unreasonable
adverse effects on humans or the environment.
As part of the registration process, scientific data
and proposed label instructions for use and
cautionary statements are submitted by
registrants and reviewed by EPA to ensure that
when registered products are used in accordance
with label instructions they will be safe. FIFRA
also provides that EPA can designate the more
dangerous pesticide products for restricted use
by certified applicators only.
NPM: OPPTS
MEDIA: PESTICIDES
9. Food Quality Protection Act of 1996
The Food Quality Protection Act (FQPA) amends
two pesticide-related statutes: the Federal
Insecticide, Fungicide, and Rodenticide Act and
the Federal Food, Drug, and Cosmetic Act. The
new law corrects the so-called "Delaney clause",
replacing it with a protective and more consistent
regulatory system that applies a uniform
health-based standard for pesticide residue
tolerances in raw and processed food. EPA can
approve a tolerance only if it is considered safe,
and the law defines safe as "a reasonable
certainty of no harm." For cancer, this means a
"negligible risk" standard. The Act also makes
children's health a primary concern in assessing
pesticide tolerances. If a pesticide residue will be
unsafe for children, the pesticide cant be used.
New pesticide/use applications that meet the
reduced risk criteria will be' expedited. Another
provision of the Act directs that cpnsumers will
have a right to know about pesticide residues
found in the food they buy at the grocery store.
The law also mandates a revamping and
modernization of the pesticide review system in
light of the new safety standard. This means
bringing the best available science to bear on
pesticide regulation (past and present), to protect
public health and the environment. The statute
also requires EPA to reevaluate all existing
pesticide tolerances within 10 years. The reviews
will give the public greater assurance that only
pesticides that meet strict and current safety
standards can remain on the market.
NPM: OPPTS
MEDIA: PESTICIDES
10. Toxic Substances Control Act of 1976 fTSCA)
TSCA was enacted by Congress to test, regulate
and screen all chemicals produced in or imported
into the U.S. Many thousands of chemicals and
chemical compounds are developed each year
with unknown toxic characteristics. To prevent
tragic consequences should they come in contact
with the general public, TSCA requires that any
chemical which reaches the consumer
marketplace be tested for possible toxic effects
prior to first commercial manufacture.
Any existing chemical which is determined to
pose unreasonable health and environmental'
hazards is also regulated under TSCA (example:
polychlorinated biphenyls (PCBs) are controlled
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under TSCA). Procedures are also authorized
for corrective action under TSCA in cases of
cleanup of toxic materials contamination.
NPM: OPPTS
MEDIA: TOXIC SUBSTANCE
11. RADON ABATEMENT ACT 1988
In October 1988 Congress amended TSCA by
adding Title Ill-Indoor Radon Abatement (15
U.S.C. 2661 etseq., P.L 100-551). The basic
purpose of Title III is to provide financial and
technical assistance to the States that choose to
support radon monitoring and control; neither
monitoring nor abatement of radon is required by
the Act.
NPM: OAR
MEDIA: RADIATION
12. Oil Pollution Act of 1993
This legislation significantly increases the spinet's
liability for oilspill cleanup costs and damages,
imposing stiffer civil and criminal penalties.
Spiders are required to pay oilspill cleanup costs
and to compensate parties economically injured
by them. Additional money for cleanup and
compensation is to be available through the Oil
Spill Liability Trust Fund managed by the Coast
Guard. This fund is supported by an oil tax, but
subject to annual appropriations. The fund is to
be used by the federal government for removal
costs, monitoring, administrative, operational and
personnel costs for implementation and
enforcement of the Act.
The Act also requires double hulls on most oil
tankers and barges, and requires better
contingency planning on the part of potential
spillers and federal, state, and local
governments. The Act continues to allow states
to impose unlimited liability on shippers and
contains various provisions to increase navigation
safety. The Act also expands research on
environmental impacts and cleanup methods of
spills and expands the President's power to direct
oilspill cleanups.
'NPM: OSWER
MEDIA: OIL SPILL LIABILITY TRUST FUND
13. Inspector General Act of 1978
This Act requires the Inspector General (IG) to
conduct and supervise independent and objective
audits and investigations relating to any agency
programs and operations (including contracts
and acquisition management, financial
transactions, funds control, and financial
statements), and keep agency heads and the
Congress fully and currently informed of
problems. To ensure objectivity, the IG Act
provides the IGs with independent authority to
carry out activities such as determining what
reviews to perform and obtaining all necessary
information, developing and executing budgets
through independent appropriations, selecting
and appointing OIG employees (including SES
positions), and entering into contracts. This
independence protects the OIG from interference
by Agency management and allows it to function
as the Agency's fiscal and operational watchdog.
In the budget formulation process through
execution, Agency management may not reduce
or reallocate OIG resources if the OIG conforms
to OMB and Congressional guidance.
NPM: OIG
MEDIA: (multiple)
B. APPROPRIATIONS LEGISLATION
Congressional Appropriations Acts provide the
funding authorized by the media legislation. While
certain funding levels and limitations may be
included in authorizing legislation, appropriation
legislation will generally control the disposition of an
issue where the appropriations act itself or the
legislative history of the appropriations act clearly
demonstrate Congressional intention to depart from
funding levels or limitations in the authorizing
legislation. Nevertheless, the authorizing act and
appropriations act should be harmonized to the
greatest extent possible. The authorizing legislation
and the appropriation go hand in hand to establish a
mandate for environmental action followed by the
funds to carry out the mandate.
Congress provides appropriations to EPA for three
basic periods of availability. These are: annual,
multi-year and no-year. Within the context of
appropriations as to Time, Purpose, and Amount
(referred to in Part IIA of this Chapter), these periods
define the time of availability, and to a somewhat
lesser degree, the purpose. A review of nine major
EPA appropriations as they fall within these periods
of availability follows:
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1. Annual Appropriations (also called one-year
appropriations) are provided for a specific fiscal
year and are available for obligation only during
that fiscal year. The federal government's fiscal
year begins on October 1 and ends on
September 30 on the following year.
Annual appropriations are available only to meet
a bona fide need of the fiscal year for which they
were appropriated. The bona fide needs rule
provides that a fiscal year appropriation may be
obligated only to meet .a legitimate, or bona fide,
need arising in, or in some cases arising prior to
but continuing to exist in, the time period for which
the appropriation was made.
If an agency fails to obligate its annual funds by
the end of the fiscal year for which they were
appropriated, they cease to be available for
obligation and are said to have "expired" for
obligational purposes. Currently, EPA's only
annual appropriation is:
Office of Inspector General (IG)
This appropriation provides funding for
EPA audit and investigative functions to
identify and recommend corrective actions
of management, . program, and
administrative deficiencies which create
conditions for existing or potential
instances of fraud, waste, and
mismanagement. The audit function
provides contract audit, internal audit, and
financial audit services. Contract audits
provide professional judgments, findings,
and recommendations to Agency
contracting officials on accounting and
financial matters relative to negotiation,
award, administration, repricing, and
settlement of contracts. Internal audits
review and evaluate all facets of Agency
operations. Grant audits focus on the
effectiveness of individual projects,
reasonableness of costs, and adequacy of
management systems. The investigative
function provides for the detection and
investigation of improper and illegal
activities involving programs, personnel,
and operations.
In addition to program costs, this account
funds PC&B, travel, and administrative
costs associated with the OIG program.
There are historically three sources of
funds for the budget authority in the OIG
account: a.) General Revenues, b.) the
Superfund Trust Fund, and c.) the LUST
Trust Fund. Although the two Trust Funds
are also funding sources of the SF and
LUST no-year appropriations, the budget
authority out of these appropriation
accounts for the OIG account is provided
as a one-year appropriation. The
Agency's financial coding structure
ensures that the three OIG sources of
funds are tracked separately to provide
proper accounting. Budget authority that is
not obligated during the fiscal year is not
"drawn down" from the respective funding
source.
2. Multi-Year Appropriations are available for
obligation for a definite period in excess of one
fiscal year. Apart from the extended period of
availability, multi-year, appropriations are subject
to the same principles applicable to annual
appropriations. Because of the extended period
of availability, multi-year appropriations may have
unobligated balances which "carry over" from
one year to the next and are available for
obligation following reapportionment by OMB.
EPA's multi-year appropriations are two-year
appropriations which are appropriated annually
but are available for obligation for two years.
EPA's two-year appropriations are:
(a) Environmental Program and Management
(EPM)
The EPM account encompasses a broad
range of pollution control efforts for all
media except Superfund, LUST, Office of
Inspector General, and Oil Spill activities.
These activities include setting
environmental standards, providing
technical and legal enforcement and
oversight. In most cases the states are
directly responsible for the actual
operation of the various environmental
programs. Almost one-half of the funds in
this account are provided by EPA in the
form of grants and cooperative
agreements to support state program
activities.
In addition to program costs, this account
funds personnel compensation, benefits,
travel, and administrative costs associated
with the operating programs for the.
Agency (e.g. administrative contracts andf
administrative expenses object classes).
This account also provides support for
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executive direction, management, and
direct implementation of the Agency's
environmental programs at headquarters,
the ten regional offices, and all field
operations (except for Superfund, LUST,
Oil Spills, and the Office of Inspector
General).
(b) Science and Technology (S&T)
EPA's Science and Technology Program
is designed to produce the scientific
knowledge and tools necessary to support
decisions on preventing, regulating, and
abating environmental pollution and to
. advance the base of understanding on
environmental sciences. The Agency's
science and technology efforts are
conducted through contracts, grants, and
cooperative agreements with universities,
industries, other private commercial firms,
nonprofit organizations, State and local
government, and Federal agencies, as
well as through work performed at EPA's
12 laboratories and various field stations
and field offices.
The S&T account funds activities such as
developing and improving sampling and
analytical methods and instruments for
measuring pollutants; determining the
effects of pollutants on many animals,
plants, materials, and the general
environment; researching the processes
that relate to pollution; evaluating
technologies for preventing and controlling
pollution; and developing guidelines and
research tools to improve risk
assessments. This account also provides
S&T operating expenses such as
personnel salary & benefits, laboratory
supplies and materials, operation and
maintenance of lab facilities, equipment,
ADP support, human resource
development, and printing. Beginning in
FY 1996, this account also funds
Hazardous Substance research formerly
appropriated in the Superfund account.
3. No-Year Appropriations are available for
obligation without fiscal year limitation. They
remain available until expended, rescinded or
otherwise withdrawn. In order for an
appropriation to be no-year, it must be expressly
stated as such in the appropriating language.
EPA's no-year appropriations are:
(a) Hazardous Substance Response Trust
Fund (Superfund)
The Superfund appropriation is provided to
carry out the legislated mandates of
CERCLA as amended by SARA by
addressing the problems of uncontrolled
hazardous waste sites and spills.
Essentially, the legislation mandates that
EPA (1) provide emergency response to
hazardous waste spills; (2) take
emergency action at hazardous waste
sites that pose an imminent hazard to
public health or environmentally sensitive
ecosystems; (3) engage in long-term
planning, remedial design, and
construction to clean up hazardous waste
-. sites where no financially responsible party
can be found; (4) take enforcement
actions to require responsible private
. parties to clean up hazardous waste sites;
and .(5) take enforcement actions to
recover costs where the fund has been
: used for cleanup.
In addition to program costs, this account
funds PC&B, travel, and administrative
costs associated with the Agency's
Superfund program.
(b) Leaking Underground Storage Tanks
Trust Fund (LUST)
The LUST appropriation is provided to
carry out the legislated mandates of SARA
by conducting corrective action for
releases from leaking underground
storage tanks containing petroleum and
other hazardous substances. EPA
implements the LUST program through
State cooperative agreements which
enable States to conduct corrective actions
to protect human health and the
environment. The trust fund is also used
for enforcement by forcing responsible
parties to finance corrective actions and to
recover expended funds from the cleanup
of abandoned tasks.
In addition to program costs, this account
funds PC&B, travel, and administrative
costs associated with the Agency's LUST
program.
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(c) Buildings and Facilities
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CHAPTER 2: ROLES AND RESPONSIBILITIES FOR
FUNDS CONTROL
There are a number of levels of management and staff
involved with funds control at EPA (for an illustration
showing the relationships of these, see Exhibit 2520-2-
1). The positions associated with this function range
from National Program Managers to funding document
originators. This section will briefly describe the roles
and responsibilities of each of these key players
regarding funds control and focus most on the Funds
Control Officers (FCOs).
I. PARTICIPANTS:
A. ASSISTANT ADMINISTRATORS (AAs),
NATIONAL PROGRAM MANAGERS (NPMs),
and RESPONSIBLE PLANNING AND
IMPLEMENTATION OFFICERS (RPIOs)
Responsible Planning Implementation Officers
(RPIOs) are the 22 EPA senior managers including:
twelve individuals in headquarters (the Administrator,
General Counsel, Inspector General, nine Assistant
Administrators (AAs)), and the ten Regional
Administrators (RAs). Each has headquarters or
regional operations to administer and a budget to
execute. RPIOs are responsible for implementing
operating plans, controlling resource ceilings, and
reviewing programs.
National Program Managers (NPMs) are the twelve
headquarters RPIOs (without the RAs). These
twelve senior managers, who wear two hats...RPIO
and NPM, also formulate budget requests for EPA
programs nation-wide including the regional program
components. NPMs responsibilities include: helping
to prepare Agency Operating Guidance, preparing
budget submissions, determining the
Headquarters/Regional resource split and the
preparation of the narratives which will be used as
justification to OMB and Congress to defend the
requested resource levels. For example, the AA for
the Office of Water has national budget formulation
responsibilities for the entire EPA Water Program.
The Regional Administrators, who do not have
nationwide (NPM) functions, have a primary
responsibility for regional administration and budget
execution for all programs in their states and
territories including programs for Water, Air,
Pesticides, etc. NPMs and RAs must communicate
and coordinate on budget formulation and execution
. for both the relationships and EPA programs to be
effective. Lead Regions are designated for each
media and they are responsible for working with the
appropriate NPM in developing dollar and workyear
estimates for the regional program components.
B. REGIONAL ADMINISTRATORS (RAs)
Each Regional Administrator is both a Responsible
Planning and Implementation Officer (RPIO) and an
Allowance Holder. Regional Administrators are not
National Program Managers since they are
administering environmental programs for a
particular geographic area rather than nationally. As
RPIOs, Regional Administrators are responsible for
overseeing the execution of their allowances, and for
the review of budget reprogrammings before they
are sent to the Office of the Comptroller. In carrying
out his or her responsibilities, a Regional
Administrator typically depends heavily upon their
Assistant Regional Administrator (ARA) and an
individual in the ARA's office who serves essentially
as a chief budget officer. In many Regions, this
individual is the Regional Comptroller.
Lead Regions are assigned and rotated every two
years and are responsible for working with their
respective NPM to identify and synthesize the
concerns of all ten regions into a "regionalview" that
can be effectively factored into Agency decision-
making. NPM's are responsible for soliciting and
using this contribution from their lead region on
major decisions.
C. SENIOR RESOURCE OFFICIALS (SROs)
ASSISTANT REGIONAL ADMINISTRATORS
(ARAs)
f
The SROs are Senior Executive Service (SES)
managers who are designated by each Assistant or
Regional Administrator (AA or RA) and who report
directly to them. Additionally, one SES manager is
designated by the Deputy Administrator for the Office
of the Administrator. The Chief Financial Officer
(CFO) approves all SRO designations upon initial
designation, and annually thereafter. In line with the
Chief Financial Officers Act of 1990, SROs must
have the knowledge, skills and abilities in resource
. management necessary for the position.
SROs are typically Deputy Assistant Administrators
and Assistant Regional Administrators. The SRO is
accountable for the Headquarters Office's or
Region's, effective resource management, including
acquisition, assistance, budget, financial
management and management integrity.
SRO accountability, like the accountability of other
EPA managers and officials, cannot be delegated,
no matter to what extent SRO functions are
delegated. When SROs are temporarily absent, the
individual acting for the SRO must be apprised of
SRO responsibilities. In cases where a resource
requirement may involve more than one program or
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Regional Office, the SROs of all affected offices
share responsibility. While the SROs are
accountable for resource management in their
respective Headquarters Offices or Regions, the
CFO has overall responsibility for these resources.
Specifically, the SROs:
(1) advise the CFO on fiscal resource
management issues, including acquisition,
assistance, budget, financial management and
management integrity. Extramural resources
within this scope include contracts, small
purchases, grants, loans, and cooperative and
interagency agreements;
(2) oversee, assess and advocate accountable
fiscal resource management;
(3) ensure compliance with fiscal resource
management laws and regulations while
furthering program mission;
'(4) ensure appropriate and effective systems,
procedures, management controls,
communication and outreach are in place for
accountable fiscal resource management;
(5) ensure appropriate and effective planning,
assessment, monitoring and control for
accountable fiscal resource management;
(6) ensure that assistance and acquisition
mechanisms are used for work appropriate to
their purposes;
(7) review and approve the following extramural
management actions and funding requests. SRO
concurrence is required for all:
(a) requests for contract advisory and
assistance services;
(b) procurement requests (Prs) not including
requests for incremental funding over $1
million and;
(c) agreements for Federal funding assistance
when total project costs are expected to be $5
million or more for continuing program grants
and over $1 million for project grants.
(8) Ensure - by working through established
organizational structure - that program or
Regional resource managers e.g., project
officers; grants management officers; delivery
order project officers; work assignment
managers, control officers and financial
management officers and their supervisors:
(a) are working within their workload
limitations;
(b) have Agency-required training and
experience, and receive appropriate program
or office-specific training available; and,
(c) have appropriate resource management
responsibilities in their position descriptions
and performance standards. , .
(9) Manage and certify completion of the Annual
Review of Unliquidated Obligations for current
and prior year travel and small purchases, as
described in Chapter 3, Part IV.A.
D. SENIOR BUDGET OFFICERS (SBOs)
In Headquarters, Senior Budget Officers (SBOs)
greatly assist the NPMs and SROs in carrying out the
responsibilities listed previously and serve as the
primary liaison between .the.Annual .Planning &
Budget Division and the Allowance Holders. The
SBO:
1. has the lead role for coordinating the budget
formulation process on behalf of their RPIO;
2. usually has the lead role in coordinating the
budget execution activities;
3. is responsible for reviewing, approving,
processing or forwarding budget reprogrammings
and coordinating with the Annual Planning &
Budget Division as needed;
4. reviews each Allowance Holder's Operating
Plan and spending utilization to ensure that funds
controls and program goals are being met;
5. manages the review of Headquarters current
year unliquidated obligations to determine their
validity and viability, as required by the CFO; and
E. REGIONAL BUDGET OFFICERS
The Regional Budget Officer serves as the Region's
point of contact on all matters dealing with budget
formulation/operating plan development and budget
execution. In both areas, the Budget Officer must
constantly maintain liaison with HQ on all budget
matters, especially with regards to furnishing
information and advice on Regional programs and
objectives.
During budget formulation, the Regional Budget!
Officer oversees all aspects of the Region's budget
by appropriation, program element and budget
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object class for the inclusion in the Agency's OMB
Submission. This includes:
1. developing regional resource requirements for
budget outyears;
2. reviewing budget requests submitted by
regional managers and negotiating budget
changes with program managers and MQ budget
officials by explaining and advocating regional
position on budgetary issues;
3. leading regional managers in developing,
justifying, and recommending budget allocations;
4. evaluating variances and trends within various
appropriations to ensure consistency among
programs, and recommend corrective actions
where discrepancies arise;
5. establishing and implementing an annual
process by which dollars and FTE workyears are
allocated within the Region so that programs can
effectively carry out their requirements; and
6. working closely with other regions which serve
as the lead region for various media.
During budget execution, the Regional Budget
Officer serves as the primary funds control
custodian. The Regional Budget Officer ensures
that all regional FCOs are familiar with the Agency's
budget structure and have a general knowledge of
appropriation law. During the budget execution
phase the Budget Officer:
1. oversees the preparation of suballowances for
regional responsibility centers in accordance with
approved regional budget request;
2. analyzes and makes recommendations on the
best means of maximizing resource for payroll,
travel, expenses, contracts, and grants;
3. monitors utilization of funds to ensure program
funds are utilized for intended purposes at the
allowance holder, program element, and account
level, to include the monitoring of allowance
holder ceilings and floors;
' 4. conducts quarterly budget reviews with
Division Directors to ensure compliance with
approved operating plan;
5. recommends and initiates reprogramming of
funds and FTE workyears to ensure program
objectives are met, as well as accommodate
unplanned requirements; and
6. reviews and
reprogrammings.
approves allowance holder
F. ALLOWANCE HOLDERS
The Deputy Administrator, Assistant Administrators,
Regional Administrators, Inspector General, General
Counsel, and many Headquarters Office Directors
are Allowance Holders. The Annual Planning &
Budget Division issues allowances to Allowance
Holders to support their programs, thereby giving
these officials the day-to-day responsibility for
controlling EPA's funds. Allowance Holders (AHs) or
their designees are held responsible for:
1.) ensuring that funds control practices within
their organizations do not violate federal laws,
directives or EPA policies;
2.) verifying proper funds certification and
funds availability before an obligation is
incurred. Funds must be available for
purpose and time as well as amount. The
Allowance Holder is responsible for ensuring
that the AH's Funds Control Officers (FCOs)
are familiar with the organization's budget
structure and budget justification, as well as
have general knowledge of appropriations
law;
3.) adhering to established ceilings, floors, and
other limitations in addition to total AH
appropriation levels, these include travel,
administrative and workyear ceilings, PC&B
floors, etc.;
4.) maintaining complete and up-to-date funds
control records, including prompt entry of
commitments into the Integrated Financial
Management System (IFMS);
5.) prompt and consistent monitoring to ensure
that spending transactions are recorded in the
IFMS correctly. Also, monitoring the status of
open transactions and verification of products and
services received against invoices to ensure that
payments are made correctly. Any errors
identified must be promptly corrected; and
6.) completing an annual review of all
.unliquidated obligations and taking action to
cancel any invalid obligations that are found. The
review is initiated by the OC's Financial
Management Division and is a requirement of the
General Accounting Office (GAO).
The Allowance Holder must formally designate
FCOs and alternates in writing and submit tills list to
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the Annual Planning & Budget Division annually. Any
change in these designations must also be reported
as soon as possible. An example of this document
is included as Exhibit 2520-2-2.
G. FUNDS CONTROL OFFICERS (FCOs)
In smaller organizations, the Funds Control Officer
(FCO) is usually in the immediate office of the
Allowance Holder. Inlarger organizations, where an
Allowance1 Holder's organization is subdivided into
Responsibility Centers (RCs), more than one FCO
may perform the daily tasks necessary for controlling
funds at the sub-allowance or RC level.
An FCO's realm of responsibility also may vary
between that of an FCO located in Headquarters,
and that of an FCO in the Regions. In either location,
the FCO is either directly responsible for, or subject
to coordinating with other personnel on the following
duties: : • -:" •> •• •
1. serving as the central point of contact for all
budgetary/financial information on funds control for
payroll, 'travel, and procurement of goods and
services (ie. available balances in a PE & Budget
Object Class by appropriation);
2. certifying the availability of funds as to the correct
purpose, time, and amount;
3. ensuring that all financial transactions are in
compliance with funds availability ceilings and floors;
4. ensuring the accuracy of accounting data of
spending documents to include all financial data
elements cited are correct, as well as appropriation
codes, account numbers, object class codes, and
signatures;
5. identifying the need to reprogram funds in
advance;
6. entering the spending actions/commitments into
IFMS and forwarding the spending document to the
appropriate office for subsequent obligation;
7. ensuring that once the funds have been
committed, the funds will not be altered, revised, or
withdrawn prior to obligation without advance notice
to the proper obligating official;
8. ensuring that funds are properly obligated for
correct amount and that any unobligated funds are
decommitted if necessary.;
9. monitoring utilization of program funds through the
use of ftnancial management reports. Keeps
Allowance Holders informed on status of accounts;
10. maintaining proper records of all Document
Control Numbers (DCNs) for the Allowance Holder;
11. maintaining constant communication with
document originators and Servicing Finance Offices
(SFOs) to facilitate the reconciliation of funding
documents; and ; •-.-...
12. performing fiduciary responsibilities by
conducting unliquidated obligation reviews (close-out
of funding documents) and coordinating with SFOs
in deobligating unused funds.
In many cases the FCO serves as the organization's
expert on funding policies and procedures,
management of ceilings and floors, criteria for object
classification, etc. and has. been assigned-many of
the same responsibilities as listed above for
Allowance Holders. Many FCOs provide or arrange
for assistance and training for the organization staff,
distribute guidance materials for staff direction, and
protect the organization from problems and errors in
the commitment and obligation of funds.
See APPENDIX 2520-F for a Checklist of Good
Fund Control Practices and APPENDIX 2520-H for
suggested qualifications and training for FCOs.
H. APPROVING OFFICIAL
An approving official's signature appears on each
spending document in addition to the document
initiator and the Funds Control Officer. Generally,
the approving official is a Division Director and/or
Allowance Holder. Unlike the FCO, whose signature
indicates technical correctness, the approving
official's signature indicates a management decision
to make the expenditure of resources. Depending
upon management preferences and the established
procedures in a particular office, the spending
document may be routed to the FCO either before or
after the approving official. In others, the FCO may
see the document twice, once to review for accuracy
and/or funds availability before the approving official
signs it, and again afterwards to actually assign the
DCN and enter the commitment into IFMS. The
dollar value of the document may also affect the
levels of approving official signatures that will be
required. For instance, a Division Director (at the RC
level) may have authority to sign for amounts up to a
certain threshold, but the Office Director's
(the AH) is needed for greater amounts. It is
FCOs responsibility to know the organization's
internal policies and procedures governing such
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delegations of authority and approvals and ensure
that the proper signatures are obtained.
I. ORIGINATOR
The originator of a spending action may be any EPA
employee having the need to obtain goods or
services. Examples include branch secretaries
ordering supplies or branch staff entering into
program contracts for which they will be the Work
Assignment Manager (WAM). In some cases,
originators are required to attach a written
justification in order to spend funds for a specific
activity or to use a specific appropriation, object
class, or program element.
.Originators will have varying degrees of knowledge
regarding funds control and budgeting/accounting
policies and procedures. Some originators have
- .branch budgets, know the proper accounting entries
for their documents, and enter the accounting data
on their documents. In other cases, they must
depend upon their FCO to enter all accounting data.
J. OBUQATING OFFICIALS
The authority to enter into an obligation is limited to
certain designated individuals known as "obligating
officials". It is illegal for any non-designated
individual to obligate the government. At EPA, the
obligating officials for the majority of transactions are
located in specific offices in OARM. Examples of
these offices and the obligation types they handle
include:
Office of Acquisition Management (QAM)
contracts, small purchases
Office of Grants & Debarment (OGD)
grants, interagency agreements, cooperative
agreements
Office of Human Resources Management
(OHRM)
training agreements
Additionally, there are situations where designated
local officials have authorization to incur obligations.
These include Division Directors who approve travel
and bankcard ordering officers.
There is a distinct difference between certifying the
availability of funds (FCO function) and incurring
legal obligations. After commitment into IFMS,
. FCOs forward funding documents to the obligating
official to incur the legal obligation on behalf of the
government An obligation legally binds the
government to pay a supplier for delivery of goods or
services or to provide funds under an assistance
agreement
It is the responsibility of the obligating officials to:
1. return documents to the AH if they discover
.funding errors (such as expired funds) that should
not be obligated as submitted;
2. immediately forward accurate and complete
documentation to the appropriate Financial
Management Officer (FMO) to record the
obligation in IFMS; and
3. communicate with project officers regarding
insufficient funds, contract modifications, contract
overruns, etc.
K. CHIEF FINANCIAL OFFICER (OCFO)
The Office of the Chief Financial Officer, under the
supervision of the Chief Financial Officer (CFO), is
responsible for developing, managing, and
supporting a goals-based management system for
the Agency that involves strategic planning and
accountability for environmental, fiscal, and
managerial results. In compliance with the CFO
Act, the OCFO will bring more effective general and
financial management practices to the Federal
Government, improve systems of accounting,
financial management and internal controls, and
provide for the production of complete, reliable,
timely and consistent financial information. The Act
also designated a Presidential^ appointed, Senate
confirmed CFO and the appointment of a career
SES deputy CFO in each executive department and
major agency.
There are seven primary implementation areas for
which the CFO is responsible. These are:
1. Annual Audited Financial Statements
2. Annual Reports
3. An Agency Five-Year Financial Management
Plan
4. Financial Management Personnel
5. Financial Management Systems
6. Performance Measures
7. Agency User Fees
To complete its mission, the OCFO is organized into
two Offices, each with three division-equivalent
components. The Office of Planning, Analysis, and
Accountability (OPAA) and the Office of the
Comptroller (OC).
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1. OFFICE OF PLANNING. ANALYSIS, AND
ACCOUNTABILITY (OPAA)
To facilitate the requirements of GPRA, the Office
of Planning, Analysis, and Accountability (OPAA)
is responsible for developing, managing, and
supporting a goals-based management system
for the Agency that involves strategic planning
and accountability for environmental, fiscal, and
managerial results. OPAA works with the Office
of Comptroller (OC) to integrate goals-based
decision making into the allocation of Agency
resources through multi-year and annual
planning in the annual budget process.
2. OFFICE OF THE COMPTROLLER (OC)
a. Comptroller
The flow of fiscal responsibility at EPA starts
with the Comptroller. At EPA all funds are
apportioned by OMB to a single official, the
Comptroller, who in turn gives one allotment
to the Annual Planning and Budget Division
Director. The Comptrolleris also the AH for
the Centrally Managed Allowances discussed
in more detail in Chapter 3, part 111 L.
b. Annual Planning & Budget Division (APBD)
The Annual Planning and Budget Division
Director is the Allotment Holder for all Agency
resources and issues Advices of Allowance in
accordance with the Operating Plan to EPA
Allowance Holders. The Allotment Holder is
legally accountable for assuring that obligations
are made in accordance with statutory
requirements and that spending authority is not
exceeded.
The Annual Planning & Budget Division is the
chief authority for budget execution and budget
formulation activities for the agency. These
activities include reviewing Operating Plan
reprogramming requests, monitoring resource
utilization, ensuring the application of
appropriations laws and OGC or Comptroller
General Decisions to Agency Allotments, and
providing directives, guidance, and support to
assist Allowance Holders in fulfilling their own
' responsibilities.
c. Financial Management Division (FMD)
This Division is responsible for managing,
maintaining and enhancing IFMS, EPAYS,
MARS, CPARS & related systems, including
training and support for users. FMD also has
responsibilities for developing and issuing
financial & accounting policies and producing
financial statements for EPA.
d. Financial Services Division (FSD)
The Financial Services Division is responsible for
accounting and financial services at 4 locations:
Washington, DC, Research Triangle Park, NC,
. Las Vegas, NV, and Cincinnati, OH. The
Financial Services Division also has national
responsibility . for processing, accounting,
reconciling & reporting of the Agency's biweekly
payroll.
L. FINANCIAL MANAGEMENT OFFICERS (FMOs)
Each Financial Management Officer (FMO)
manages a Servicing Finance Office (SFO) and is
responsible for all standard accounting functions.
These functions include the authorized processing of
commitment and obligation documents into IFMS,
managing accounts receivable and accounts
payable, reporting, and providing support to program
offices in reconciling accounting data problems and
discrepancies. There are fourteen FMOs — one in
each of the ten Regional Offices and one in each of
the four Financial Management Centers (FMCs).
The FMCs are located at Washington, DC, Research
Triangle Park, NC, Las Vegas, NV, Cincinnati, OH.
Each Regional FMO is responsible for the regional
accounting process and updates to the IFMS for their
region. In addition to servicing local clients, the FMO
at an FMC has nationwide responsibilities. Each
FMC services all AHs as follows: payroll
(Washington, DC), contracts (Research Triangle
Park, NC), assistance agreements (Las Vegas, NV),
interagency agreements (Cincinnati, OH). Exhibit
2520-2-3 lists the addresses of the fourteen SFOs
and their respective scope of responsibilities.
In carrying out accounts payable responsibilities,
FMOs receive invoices from suppliers for payment.
Before the FMO may pay the supplier, it must have
an obligating document and a receiving report (sent
by the originating office) to verify that the work was
completed or the goods were received satisfactorily.
Unpaid obligations are not removed from IFMS at the
end of the fiscal year. Rather, they remain in the
system until paid or until the Allowance Holder or
obligating official notifies the FMO that no further
payments will be made against the obligation.
M. ACCOUNTS PAYABLE CERTIFYING
OFFICERS & DISBURSING OFFICERS
Accounts Payable Certifying Officers should not be
confused with agency Fund Control Officers (FCOs)
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RESOURCES MANAGEMENT DIRECTIVES
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discussed earlier in this chapter. In many federal
agencies, different government officials make
"certifications'' of one type or another on documents,
but this does not make them "Certifying Officers" for
purposes of accountability arid financial liability.
The accountability of public funds rests primarily with
the Certifying Officer. Certifying Officers, are usually
located in an agency's accounting department
(EPA's SFOs) and are responsible in two areas of
budget execution: posting the obligation from funding
documents into IFMS and certifying contractor bills
for payment.
Certifying Officers move funds from a commitment
to an obligation in IFMS upon receiving the signed
obligating document (Contract, Purchase Order,
Cooperative Agreement/Grant, Training Form, etc.).
If there is no signature from an obligating official on
the funding documents, the obligation will not get
posted.
However, more important than posting the obligation,
the Certifying Officer is personally accountable for
the correctness of the Agency's payments by
certifying contract vouchers for payment. As
required by 31 U.S.C. 3528, a Certifying Officer will
be held accountable for:
1. the existence and correctness of the
computations and facts stated in a voucher and
its supporting records;
2. the legality of a proposed payment under the
appropriation or fund involved;
3. returning payment vouchers that are
inadequately documented; and
4. the correctness of computations on the
voucher.
31 U.S.C: 3528 also provides that Certifying Officers
will be accountable for the amount of any "illegal,
improper, or incorrect" payment resulting from his or
her false or misleading certification. This includes
any payments prohibited by law, or payments which
do not represent a legal obligation under the
appropriation or fund involved. Since there is a high
degree of accountability placed on certifying officers,
they also have the statutory right to seek and obtain
an advance opinion from the Comptroller General
{General Accounting Office) regarding the
lawfulness of any payment to be certified.
A Disbursing Officer is an employee of a federal
agency designated to disburse public funds. Like
most federal agencies, EPA does not have any
disbursing officers located within the agency: instead,
most of the federal disbursing officers are located in
the Department of Treasury. A disbursing official
shall disburse money only as provided by a voucher
certified by the head of the agency or by an
authorized certifying official.
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CHAPTER 3
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CHAPTER 3: BUDGET EXECUTION PROCESS
I. ACCOUNT CODE STRUCTURE AT EPA
After the annual Appropriations Act becomes a Public
Law, EPA must implement that legislation in a user-
friendly fashion. Budget execution involves a great
deal of structured coding, some of it from the Treasury
and OMB, in order to conduct automated processes.
This coding, when entered in the 6 Integrated Financial
Management System (IFMS) account fields, forms
unique records which capture the detailed level of
accounting information that is needed by the Agency or
required by government-wide standards and reporting.
These records drive the integrated budgeting and
accounting features in the IFMS. This section covers
the account structure and coding at EPA.
A. 6-FIELD IFMS ACCOUNT CODE
The 'IFMS has been processing a 6-field IFMS
account code nightly since its installation in 1989.
Added together, the 6 fields have a maximum
character length of 41-characters. From FYB9 to
FY94, older Agency sub-systems and interface
systems continued to use a 10-digit fixed account
code which did not fully utilize the capability of the
IFMS code space. FY 1995 was a year of transition
as the Agency began to utilize the added capabilities
of the 6-field IFMS account code for budgeting and
accounting. Definitions and guidance in the use of
the 6-field IFMS account code since FY96 are
outlined in this Chapter.
The following explanation refers to FIGURE-2 and
reflects additional expansion into available character
space for new capabilities beginning in FY 1996.
The following is a description of each of the six fields
that comprise the IFMS account code:
1. BUDGET FISCAL YEAR (BFY) FIELD
The Budget Fiscal Year field is processed by IFMS
as two two-character fields in the IFMS account
code. The first two characters represent "beginning
budget fiscal year", and the second two characters
represent the "ending budget fiscal year." In FY96,
we began using the first two characters of the field
for all single-year and no-year funds. For two-year
funds, however, we began using all four characters
to take advantage of IFMS capabilities to
automatically carry over two-year funding. Data
entered into these fields is validated against the
FUND table in IFMS. The FUND table is controlled
and maintained by the Annual Planning & Budget
Division.
CHARACTER LOCATION/USE (S):
1 &2 Beginning Budget Fiscal Year
1 & 2 Ending Budget Fiscal Year (2-Year
funds only)
2. FUND FIELD:
The FUND (or Appropriation^field is.processed by
IFMS in a 6-character string as the second of six
character fields. In FY 1996, we began using the first
two characters of this field to indicate
appropriations/accounts and sub-accounts. This
represented a general expansion from one to two
characters for this field (unique 4-character accounting
entries for miscellaneous, transfer, deposit and trust
fund receipt funds remained unchanged).
CHARACTER LOCATION/USE (BY.
1 Appropriation/account (t character)
(corresponds to a Treasury symbol)
2 Appropriation sub-account (1 character)
Identifies specific portion of an appropriation
account (e.g. reimbursable authority)
34 Restricted use for Receipt Accounts
56 Reserved
EXAMPLES:
T = SF New Obligational Authority (NOA)
TR = SF Reimbursable
T2 = SF IG
C = Science & Technology (S&T)
CR = S&T Reimbursable
The complete list of current Appropriations codes for
EPA is included as Exhibit 2520-3-1.
Data entered into this fields is also validated against
the FUND table in IFMS. The FUND table is controlled
and maintained by the Annual Planning & Budget
Division.
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RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
FIGURE-2
2520
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IFMS ACCOUNT CODE EXPANSION/UTILIZATION
FIELD NAME/SIZE
CHARACTER EXPANSION / PRIMARY UTILIZATIO
BFY FIELD (2+2)
BFY
END
BFY (2 -YEAR FUNDS ONLY)
FUND FIELD (6)
1
APPROP.
i
SUB-
APPROP.
3456
RESERVED
(e.g. REIMBURSABLE)
ORGANIZATION FIELD (7)
A.H.
R.C./
LOCAL OP.
A. ADD-ON CODE
B. SF ACTIV.CODE
C. LOCAL OPTION
PROGRAM FIELD (9)
123 4 5 6 7 8
P. E. LOCAL OP. GOAL SUB-
(e.g. SUB PE/ GOAL
SECT.OF LAW)
RESERVED
SITE/PROJECT FIELD (8)
A.
B.
C.
SF REGION/SITE SF ACTIV. OPER.UNIT
********* WORKING CAPITAL FUND ********
*** LOCAL OPTION (TO BE DETERMINED) ***
COST/ORG FIELD (7)
2
A. CERCLIS SERIAL #
B. LOCAL OPTION (TO BE DETERMINED)
FIGURE-2
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3. ORGANIZATION FIELD:
The organization (or allowance holder) field is
processed by IFMS in a 7-character string as the third
of six character fields.
CHARACTER LOCATION/USEfS):
1 2 1. A.H. code 2-char.
(no other uses permitted)
3^4 1. R.C. code/blank (if nothing to follow), or
2. R.C, code / zero (if more to follow), or
3. R.C. code-2 char., or
4. R.C. code/local option'te.g. Branch), or
5.. R.C. code/numeric State Code (for all
State grants)
56 7 1. Add-on code (A/B/C/D)/2-char.
Add-on #, or
2. Superfund Activity codes R/EAJ(if
alpha allowance),/ local option 2-char.. or
3. if none of the above,
local option 3-char.. or
4. blank
EXAMPLES:
3 3 A AH/RC
01 1
33A1
AH/STATE (REGION I-
CONNECTICUT)
AH/RC/SUB RC
4 AD OR SF ALPHA AH/RC/ZERO (0) SUB
RC/REMEDIAL ACTION
Data entered in this field is verified in the
ORGANIZATION (ORGN) table in IFMS. The
Operating Plan issued by the Annual Planning &
Budget Division and shown in the Allowance Inquiry
table (ALLT) does not contain the Responsibility Center
code or the local option features. That information is
contained in the Suballowance Spending Control
Inquiry table (SASP) and Suballowance Inquiry table
(SAIN). The mapping of the additional codes is
included in the ORGN table in the ALLOWANCE ORG
field. The ORGN table is maintained by the Financial
Systems Branch, FMD.
4. PROGRAM ELEMENT FIELD:
The program element field is processed by IFMS in a
9-character string as the fourth of six character fields.
In addition to what is entered into the 9-character code
above, the Program Reference table (PGMT)
associates behind-the-scene information to the PE field
such as the subactivrty, section of law, media, National
Program Manager, function, and both long and short
PE titles. None of this Information needs to be kev-
entered as part of the PE field for IFMS to have this
information for reporting purposes.
Prior to FY 1996, in addition to the -3-character
abbreviated PE code (e.g. TFA) used for accounting,
a longer 6-character PE code (e.g. TFAY9A) was used
for budgeting and reprogramming. The 6-character
code, however, included redundant information and
needed expansion to 8 characters to be retained.
Since, as previously stated, IFMS already knows this
redundant information and it should not have to be key
entered, just the 3-character abbreviated codes was
used beginning in FY 1996. For FY 1997, the 3-
character codes were revamped to eliminate the
• appropriation .code as the 1st character and
accommodate an expansion of the unique serial
number from 2 to 3 characters.
CHARACTER LOCATION/USE(S):
1 23 Program element serial # (3-char.)
(no other uses permitted)
4 local option (PE sub-component activity
such as Section of Law), or blank (if
nothing to follow), or zero (if more to
follow)
5 6 Reserved for Goals, or
blank
7 8 Reserved for Sub-goals, or
blank
9 Reserved for future use
Data entered in the PE field will be verified in the
Program Reference table (PGMT) in IFMS. An
example of the PGMT table is included in Appendix
2520-B. For more information regarding specific
program elements, see the annual compilation of
Program Element Descriptions. These are collected
from the OMB Budget Request and provide a complete
description of each program's goals and objectives.
The PGMT table is maintained by the Annual Planning
& Budget Division and contains additional information
found in the following IFMS tables:
PCLS sub-activity codes
PCAT sections of law
PTYP media codes
PGRP National Program Manager
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5. SITE/PROJECT FIELD:
The site/project field is processed by IFMS in a
8-character string as the fifth of six character fields.
For those Regions who have exhausted their initial
supply of Site IDs, the first position will be "A" followed
by one position for the Region (with "0" representing
Region 10). For example, A401 represents a new site
ID for Region 04 after the initial supply of site IDs has
been exhausted.
All work performed under the Superfund, LUST, or
WCF appropriations will use the SITE/PROJECT field.
For the IG appropriation, only the "NER" and "NWA"
Program Elements will use the SITE/PROJECT field.
It is recommend that this field have multiple uses and
structures based upon the FUND code used in the
transactions. The use of the IFMS Project Cost
Accounting System (PCAS) module in conjunction with
this field will enable the BFY/FUND field to determine
which structure is valid for that FUND code. PCAS
offers three layers of structure:
1. Aaencv-wide code , which enables the PROJ
costs to be gathered regardless of BFY/FUND
combinations.
2. Project, which is the basic level to gather either
obligations, expenditure, or cost data.
3. Sub-proiect. which allows for a lower level of data
structure linked to a specific project.
EXAMPLES:
1. SUPERFUND: positions will enable the gathering
.- of data by site ID, activity code, and operable unit
within the site. [NOTE: all 8 characters must be
entered for the edit program to recognize the
code as valid.]
CHARACTER LOCATION/USE (SY
1234 Superfund ID identifying region and the
specific site or nonsite cost
5 6 Superfund activity code
7^18 Operable unit within a specific site
(If no operable unit, enter 00)
2.< WORKING CAPITAL FUND: positions will
enable the gathering of fund data and costs by
each service level and charge customers of the
Fund a standard charge for each of the service
levels provided.
CHARACTER LOCATION/USE (S):
1 Indicates whether code is a cost or
revenue
Identifies cost pool
4567 For revenue codes, denotes customer's
allowance holder and responsibility
center codes
8
Future uses
3. OTHER USES: other Offices planning to use this
field should contact APBD.
CHARACTER LOCATION/USE (BY.
12345678
Local Option
Data entered in the SITE/PROJECT field will be
verified for validity by the Project Reference table
(PROJ) and the Sub-project Reference table (SPRJ)
in IFMS. This table is maintained primarily by the
Financial Systems Branch, FMD. In each of the
regional offices, access will be granted to a Superfund
finance person for updating new site names and
establishing codes.
This field can be a required entry within a particular
FUND.
6. COST/ORG FIELD:
The cost/org field is processed by IFMS in a
7-character string as the last of six character fields.
All space is available for local option.
EXAMPLES:
OSWER proposed using this field for a 3-character
activity sequence number called "CERCLIS Serial
Number" beginning in FY96.
*
OTHER USES: There are no other planned uses for
this field at this time. .
Data entered in this field is verified in the
ORGANIZATION (ORGN) table in IFMS. The ORGN
table is maintained by the Financial Systems Branch,
FMD.
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B. APPROPRIATION NUMBER (TREASURY
ACCOUNT SYMBOL)
Each appropriation account is identified at the U.S.
Treasury by a code called a Treasury Account
Symbol. These symbols consist of seven or more
alpha-numeric characters, for example:
6870112 EPA FY971.G. account
687/80108 EPA FY97/98 EPM account
68X0110 EPA B&F account
The account -symbols provide the following
information:
Department or Agency Code - the first 2 characters
identify the Agency (EPA - 68) responsible for the
account and is assigned by the Treasury
Period of Availability - the next character(s) represent
the period of availability of the account for obligation,
e.g.:
annual accounts - a single digit (0 through 9)
indicates the fiscal year for which the
appropriation is available for obligation (e.g. 7 =
FY1997)
multiple-year accounts • two digits separated by
a slash indicate the first and last fiscal year for
which the appropriation is available for obligation
(e.g. 7/8 = FY 1997/1998)
no-year accounts - an "X" is used to designate an
appropriation which is available for an indefinite
period of time
Fund Group - the last four digits identify the specific
account by Treasury fund group (e.g. 0108 = EPM)
For a complete list of EPA Treasury Symbols, see
Exhibit 2520-3-1.
C. OBJECT CLASSES
1. OMB Object Classification Codes
Federal Agency object classification requirements
are issued annually by OMB in Circular A-11. Object
classes are used for government-wide accounting
and reporting of the services or articles procured.
OMB supplies the structure and major object class
codes for which the Agencies supply the detail.
Examples of OMB Major Object Class codes are:
24 Printing and Reproduction
26 Supplies and Materials
31 Equipment
41 Grants
All of the OMB Major Object Class codes can be
viewed in IFMS by accessing the Budget Object
Code (BOOT) table and observing the column
labeled "MAJ OBJ CLS":
2. EPA Budget Object Classes
For purposes of budget planning and execution, EPA
does not use all of the OMB Major Object Class
codes. The Agency has streamlined the OMB codes
into ten manageable Budget Object Classes (BOCs)
which include:
10 PC&B
21 Travel
28 Site Travel
29 Programmatic Expenses
30 Administrative Expenses
32 Programmatic Contracts
33 Administrative Contracts
34 Programmatic WCF Services (FY97)
35 Administrative WCF Services (FY97)
41 Grants
As an example, EPA has grouped such OMB codes
as rent, printing, supplies, transportation, and
equipment into the two expenses BOCs (29 or 30).
Budgeting and obligation of resources for which the
Agency has a ceiling can be monitored through the
use of these object classes. Travel ceilings are
tracked by monitoring BOC 21. EPA's "global"
definition for expense categories encompasses
BOCs 10,21,30,33, and 35 and accounts having an
Administrative Expenses Ceiling use those BOCs as
its basis.
All of the Agency's BOC codes (crosswalked to OMB
Major Object Class codes and Accounting Sub-
Object Class codes) can be viewed in IFMS by
accessing the BOCT table and observing the column
labeled "BUDG BOC". [NOTE: Not all BOCs are
valid for all appropriations (e.g. the 32.00 series -
Land and Structures is only valid in the B&F
account). The legislative history of an annual
appropriation determines what object class activity is
permissible in a given fiscal year.]
3. EPA Accounting Sub-Object Classes
For EPA's budget planning and execution purposes,
only a certain level of information is needed and ten
Budget Object Classes (BOCs) are sufficient. For
accounting purposes, however, the four digit sub-
object classes number approximately 265. Each of
the sub-object class codes rolls up into one of the
ten Budget Object Classes (BOCs). The sub-object
class codes provide the level of detailed information
needed for recording and sorting various spending
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transactions and to, fulfill external reporting
requirements to OMB, GAO, Congress, etc.. All the
sub-object class codes and definitions fall within the
broader scope of the OMB Major Object Class codes.
For example, EPA has 18 sub-object class
codes/definitions for the OMB Object Class code 26
(Supplies and Materials). Additionally, all accounting
sub-object class codes crosswalk to one of the 10
Budget Object Class codes. A display of the OMB,
BOC, and accounting object class relationships is
included as Exhibit 2520-3-2.
All of the Agency's Accounting Sub-object Classes
(crosswalked to OMB Object Class codes and
Budget Object Class codes) codes can be viewed in
IFMS by accessing the BOCT table and observing
the column labeled "OBJECT CLASS". The sub-
object class codes and definitions are Part IV of
RMDS Chapter 2590 and can be viewed on-line in
the SAGE bulletin board through the Agency-wide
Information Services Menu (see Exhibit 2520-3-3 for
• instructions).
II. OPERATING PLAN CONTROL AND
MANAGEMENT
A. ADVICES OF ALLOWANCE
1. Nature of Allowances
31 U.S.C. 1514 provides that Agency allotments will
be established at the highest practical level. At EPA,
OMB apportions the .appropriated funds to the
Comptroller who signs over all funding to the Annual
Planning and Budget Division Director as the
Agency's single Allotment Holder. This is the
Agency's formal level of delegation regarding
"Administrative Subdivisions of Funds". The Agency
does not have sub-allotments. The one restriction
on the Agency's allotment is that it cannot exceed the
amount of the apportionment.
+
Advices of Allowance are then issued by the Annual
Planning and Budget Division Director (Allotment
Holder) which cannot exceed the amount of the
allotment. The Advices of Allowance are provided to
EPA managers called Allowance Holders (AHs).
This system establishes an organizational framework
for funding and permits the appropriate Agency
officials to commit and obligate portions of the
Agency's Operating Plan. The majority of Allowance
Holders are National Program Managers or Regional
Administrators who organizationally manage portions
of many EPA appropriations. While Advices of
Allowance are not formal sub-allotments or
administrative subdivisions of funds, they carry
serious responsibilities within the Agency. Although
EPA currently operates in this manner, the Allotment
Holder has the authority to withdraw any or all
Advices of Allowance and consolidate them centrally
(or designate new Allowance Holders) if Allowance
Holder responsibilities are being abused.
2. Advice of Allowance Issuance
Advices of Allowance (AOA) are made available to
the respective Allowance Holders through the IFMS
at the start of the new fiscal year. This assumes
Congress has provided an Appropriations Act and
that an Operating Plan has been entered into IFMS.
The funds control lockout level at EPA is set in IFMS
at the Appropriation/Allowance level. The on-fine
feature in IFMS which shows this
Appropriation/Allowance Holder level is called the
Suballocation Inquiry Table (SALC). Allowance
Holders will have a SALC table record for each
appropriation for which they hold an allowance. This
includes carryover and reimbursable allowances.
For example, the Allowance Holder who is the
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Director of the XYZ Program may hold the following
four allowances:
a. EPM
b. LUST
c. Superfund
d. Superfund Reimbursable
Advices of Allowance are issued at the
Appropriation/Allowance Holder level. The
Operating Plan, which is the more detailed budget
that adds up to an allowance, is found in the
Allowance Inquiry Table (ALLT) in IFMS and is at the
program element/budget object class level.
Some organizations are sufficiently large or
geographically spread so that an Allowance Holder
subdivides their organization and Operating Plan into
smaller units of control called Responsibility Centers
(RCs). In terms of the flow of funds, RCs track their
available resources either through IFMS, computer
generated standard reports, or by memoranda from
the Allowance Holder. In IFMS, this lower level of
RC detail is found in the Sub-allowance Inquiry Table
(SAIN) and is displayed at the program
element/budget object class level. Allowance
Holders and Responsibility Centers may view their
respective allowances or Operating Plan at anytime
IFMS is operating. Exhibit 2520-3-4 provides a
display of the organizational hierarchy of the budget
tables in IFMS.
When the Congressional Appropriations Committees
approve the EPA Operating Plan (usually during
December), the Annual Planning and Budget
Division Director issues an annual Advice of
Allowance Letter which formally transmits the
following types of information:
Advice of Allowance Report
Agency Ceilings
Limitations to the Operating Plan
Congressional Approval Letter
List of Control Team Analysts
Action Items
The computer generated Advice of Allowance
Report is a point-in-time hard copy confirmation of
the allowance data found in the SALC table. The
Allowance Holders are responsible for staying within
the FTE ceilings and fund ceilings reflected in their
Allowances. Additional guidance and computerized
allowance data is transmitted at the start of each
new quarter, as necessary, after the Advice of
Allowance Letter has been transmitted.
FCOs should be sure to obtain a copy of the Advice
of Allowance Letter from their AH. The current year
Advice of Allowance Letter can be viewed on-line in
the SAGE bulletin board through the Agency-wide
Information Services Menu (see Exhibit 2520-3-3 for
instructions).
3. Adhering to Advices of Allowance
Advices of Allowance, represented in IFMS by the
SALC tables, specify how much the Allowance
Holder may commit and obligate in each quarter of
the fiscal year. The SALC table updates
instantaneously to reflect reprogrammings
processed in IFMS. The quarterly division of the
allowance is cumulative, that is, the Allowance
Holder may commit and obligate up to the total of
the quarterly allowances received to date. If an
Allowance Holder attempts to commit and obligate
in excess of the quarterly allowance the IFMS will
"lockout" the transaction based on the SALC table.
[NOTE: An agency usually does not have the full
amount of its appropriation available to it at the
beginning of the fiscal year. However, due to recent
initiatives to streamline the budget processes, OMB
has provided all EPA funding in the first quarter
beginning with FY 1995. This was transmitted
using a revised one-page letter format which
apportioned all Agency funding. EPA's
apportionment process may continue to be revised
during the fiscal years beyond FY 1995 as
government-wide re-engineering efforts continue.]
IFMS also provides the Annual Planning & Budget
Division with the capability to set funds control at
either the total Operating Plan level or for a
combination of data elements. A control on a
combination of data elements may specify any
particular Appropriation, RPIO, Allowance Holder,
Responsibility Center, Program Element or Budget
Object Class. Allowance Holders also have the
capability in IFMS to set their own spending controls
on sub-AH levels (such as the RC level or lower)
without Annual Planning & Budget Division approval.
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B. REPROGRAMMING
1. Purpose and Definition
A reprogramming is any movement of dollars or
FTEs in the Operating Plan either at a Responsibility
Center or Allowance Holder level including any
change into or out of a Program Element, Budget
Object Class, Allowance Holder or Responsibility
Center. Managers use reprogrammings to meet the
changing needs and priorities of the Agency. As a
matter of policy, EPA adheres to reprogramming
limitations contained in the .Committee reports
accompanying annual Appropriations Act.
Some examples of reprogramming actions are:
Resource changes between Budget Object
Classes within a Program Element.
Resource changes between Program Elements
to either different Budget Object Classes or within
the same Budget Object Class.
Resource changes between organizations (e.g.
AHs, RCs)
General resource reductions or increases.
IFMS is set up to monitor ceilings and floors.
However, this capability is based on the Operating
Plan and not spending. Therefore, all organizations
are responsible for monitoring their obligations
against the Operating Plan and reprogramming
when needed in advance of commitment and
obligation. Failure to adhere to this policy could
result in a lower level of organizational lockout
and/or withdrawal of Allowances by the Agency
Allotment Holder.
IFMS uses one of two transaction documents to
reprogram funds or FTEs. The Annual Planning &
Budget Division Reprogramming Transaction (RP)
and the RPIO Internal Reprogramming Request
Transaction (RR).
The RR transaction is primarily for program offices to
use to move resources within their own RPIO. All RR
transactions require an approval by a
Reprogramming Approval Official within each RPIO.
In general, RR transactions do not require approval
by Annual Planning & Budget Division. However,
reprogrammings that affect ceilings and floors or that
are greater than $250,000 do require Annual
Planning & Budget Division approval.
The RP transaction is used for reprogrammings
across RPIOs, to and from the Annual Planning &
Budget Division (for taps and increases), and for
Congressional Add-ons. All RP transactions require
Annual Planning & Budget Division approval.
2. General Reproarammino. Restrictions
Reprogramming activity at the start of the fiscal year
does not usually begin until Congress has approved
the Agency's Enacted Operating Plan. The Enacted
Operating Plan is the detailed Agency budget that
results from adjustments (general and specific add-
ons and reductions) that Congress has made to
EPA's budget request. It also reflects adjustments
that EPA has made since the Agency's initial request
to reflect emerging priorities that may have arisen
which require a reallocation of resources. Congress
requires that this Operating Plan be sent to it within
30 days of the enactment of our Appropriations Act.
A general limitation on reprogrammings is included
annually in the committee reports for the VA/HUD
and Independent Agencies Appropriations Act, which
includes EPA. In recent years, EPA has operated
under a limitation of $500,000. Understandings
reached with our Appropriations Committees provide
that the limitation is not cumulative for the year but
applies incrementally to reprogramming activities
undertaken for a specific purpose. In other words,
reprogrammings that involve a particular program
element are not cumulative if each reprogramming
is done for a different stated purpose. However,
program element reprogrammings done for the
same purpose are cumulative at the Agency level.
EPA has agreed to notify the Appropriation
Committees prior to each reprogramming of funds in
excess of the limitation between programs (media)
or program elements (PEs). In some years,
restrictions may limit the number or timing of
reprogrammings requiring Congressional approval.
Additionally, EPA has agreed to notify the
Committees of reprogramming actions that involve
less than the limitation if such actions:
a. involve substantive changes in policy or direction
at the PE level,
b. change the agency's funding requirements in
future years,
c. affect programs or projects specifically cited in
the Committee's reports (i.e. earmarked
resources or add-ons)
Eoa has agreed to notify the Committees of:
d. reorganization of offices, programs or activities
prior to the planned implementation of such
reorganizations.
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The Annual Planning & Budget Division will assist
Responsible Planning and Implementation Officers
(RPIOs) in providing Congressional notification for
reprogrammings in excess of the limitation,
whenever it is needed. If you anticipate the need to
reprogram funds in excess of the limitation, please
notify the Formulation, Control and Policy Branch.
They will provide guidance on current procedures
such as format, content and timing. However, the
proposed reprogramming should not be entered into
IFMS until the Agency has a response from the
Committees and you are notified by the Formulation,
Control and Policy Branch.
•The Annual Planning & Budget Division also will
monitor and enforce compliance with both the letter
and spirit of these limitations to ensure that the
Agency's arrangements and relationships with the
Appropriations Committees are not jeopardized.
RPIOs will not be permitted to compromise the
Agency's position by:
splitting reprogrammings (for the same general
purpose) into more than one document to
circumvent the limitation,
reprogramming incremental amounts (for the
same general purpose) into or out of more than
one organization (such as ten regions) where
the cumulative amount moving between PEs is in
excess of the limitation,
reprogramming or spending any amount of
Congressional add-on funding for a purpose
other than that stipulated by the Congress, (add-
on plus base in instances where Congress has
increased an underfunded program),
overobligating a PE in excess of a Congressional
limitation and circumventing the reprogramming
process (de facto reprogramming),
reprogramming between activities within a PE
that does not move Operating Plan resources but
represents a major policy shift.
Information regarding the current restrictions and
limitations can be found in.the annual Advice of
Allowance Letter.
Resources may only be reprogrammed within a
single Appropriation (or Fund, in IFMS). Movement
between accounts requires an Appropriation
Transfer which Congress considers on a case-by-
case basis and approves through the use of a
Supplemental Appropriations Act.
Funds must also be available (uncommitted,
unobligated, and unexpended) in order to be
reprogrammed. This can be verified by first viewing
the Operating Plan (the Allowance Table (ALLT) in
IFMS). When OMB apportions funds to EPA by
quarter, reprogrammings may only move funds from
one quarter to another if offsetting funds are moving
the other way on the same document.
3; Reproqramming Limitations (Ceilings and
Floors! in IFMS
Agency ceilings and floors, which are imposed on
EPA accounts for a given year, are transmitted by
the Annual Planning & Budget Division to the Agency
in a number of ways including: direct communication;
the annual Advice of Allowance letter; and the
appropriation analysis binder that is sent to each
Assistant Administrator/Regional Administrator.
a.) Ceilings -:Certain Agency resources are
designated by Congress-or OMB with a cap or
limitation referred to as a "ceiling". Ceilings are
not resources. Ceilings impose .planning and
spending limitations for resources that cannot be
exceeded. In a number of our appropriations,
one or more ceilings may be imposed upon EPA
for Full-Time-Equivalent Workyears (FTEs), site-
specific & non site-specific Travel, Administrative,
Expenses, and sometimes even specific Program
Elements. The Agency may violate the
Antideficiency Act if its obligations and
disbursements exceed these statutory ceilings.
EPA establishes and maintains agency limitations
in IFMS for the following ceilings:
Workvear Ceilings - These ceilings apply to all
workforce accounts, e.g., Environmental
Program & Management (EPM), Science &
Technology (S&T), Superfund, and Leaking
Underground Storage Tanks (LUST), and
OIG and are not mandated by Congress.
They are imposed by OMB during the budget
passback process to exert control of staffing
levels that affect and define funding priorities.
However, Congress may put language within
the Act, or legislative history to the Act, that
has explicit FTE implications. At times, FTE
"Caps" to certain EPA Offices have also been
included as Administrative Provisions in our
Act. Within the Agency, FTE ceilings in
workforce accounts are issued to the
appropriate RPIOs/Regions including ceilings
on reimbursable workyears.
workyear ceilings are given to EPA
appropriation account, OMB's "control level" is
at the total Agency workyears. [NOTE:AfuIl-
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time equivalent (FTE) workyear is equal to
between 2080 - 2096 employee workhours
per year (listed in OMB Circular A-11)
depending on annual calendar fluctuations.]
Agency Co-ops and stay-in-school employees
are classified as non-ceiling workyears, and
do not count against the Agency workyear
ceilings. .
Travel Ceilings - These ceilings apply to all
travel accounts, e.g. Environmental Program
& Management (EPM), Science & Technology
(S&T), Superfund, and Leaking Underground
Storage Tanks (LUST)), etc. and are imposed
to prevent government travel abuse. They are
based on travel budget estimates included in
EPA's President's Budget Request and are
subject to change by the Congress. When
enacted, the Appropriations Act includes a
General Provision (Section 501), which states
that expenditures for travel expenses may not
exceed the amounts set forth in the budget
estimates submitted for the appropriation...in
other words...a ceiling limitation. (The
provision also states that if the amounts
appropriated exceed the budget estimates
submitted, that Agency travel can be
increased correspondingly by the same
percentage increase.) [NOTE: EPA's
appropriations act typically states "that this
section shall not apply to ... travel performed
by the Offices of Inspector General in
connection with audits and investigations."]
Administrative Expenses Ceilings - These
ceilings are imposed to limit administrative
expense costs. In some cases, the ceilings
may be specified in the Appropriations Act
with specific dollar amounts. For FY 97,
administrative ceilings are mandated in the
LUST and Oil Spills accounts. In other
accounts, such as EPM, S&T and Superfund,
even though the law does not currently
contain specific administrative expense
ceilings, the Agency has agreed with the
Committees that prudent management will be
observed. As a result, EPA continues to issue
these ceilings internally and requires program
offices to maintain the
administrative/programmatic charging
distinctions and to carefully monitor spending.
In accounts that have them, administrative
expenses ceilings are comprised of the
following object class categories:
INCLUDED:
PC&B (BOC10)
TRAVEL (ceiling) (BOC 21)
ADMIN. EXPENSES (BOC 30)
ADMIN. CONT./IAGS (BOC 33)
ADMIN. WCF SERVICES (BOC 35)
. EXCLUDED:
TRAVEL (site-specific) (BOC 28)
' PROG. EXPENSES (BOC 29)
PROG. CONTRACTS/IAGs (BOC 32)
PROG. WCF SERVICES (BOC 34)
GRANTS (BOC 41)
A key concept to remember regarding the
Administrative Expense Ceilings in the Trust
Funds appropriations is that when funds are
reprogrammed out of the Trust Fund
Administrative Expense Ceiling, the decreased
total becomes the new ceiling amount.
Program Element Ceilings - These ceilings
are sometimes created by Congress or OMB
using earmarks or language that specify the
exact amounts to be budgeted (including
reprogrammings) or obligated for a specific
program element (e.g., formula-driven grant
programs). Congress does this to "lock in" a
specific amount of funding for a particular
purpose that prevents the OMB or the Agency
from deviating from the amount of funding
that they feel is necessary.
To ensure that the Agency is in compliance with
ite ceilings, EPA organizations are provided with
ceilings of their own (sub-ceilings). An
organization, for ceiling purposes, may be
defined as any level within EPA including RPIOs,
Regions, Allowance Holders, or even RCs. All
organizations must live within each of the ceilings
imposed and must take affirmative measures in
advance to ensure that ceilings are not exceeded
at any point in time.
Workyear ceilings (including Reimbursable FTEs)
are issued annually and do not carry over from
one year to the next. [NOTE: The number of
actual reimbursable workyears used, combined
with the number of actual direct workyears used,
cannot exceed the total EPA workyear ceiling.]
Please refer to the May 21, 1992 Annual
Planning & Budget Division memorandum
entitled: Operating Program Guidance -
Reimbursable Authority for additional information
on reimbursable workyears.
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All other multi-year and no-year ceilings do carry
over in conjunction with the dollar balances.
Neither carryover ceilings nor-dollars are part of
an Allowance Holder's budget until the Annual
Planning & Budget Division has made them
assessable in the IFMS Operating Plan. The
Agency cannot carry over more ceiling than it has
carryover dollars.
b.) Floors - Congress or OMB may mandate
minimum amounts that must be dedicated for
specific purposes, programs, or projects set forth
in appropriations. These resource amounts that
the Agency must, at a minimum, dedicate for the
activities indicated, are called "resource floors".
Resources to meet floor levels cannot be
planned,Deprogrammed, committed, obligated,
or disbursed for any purpose other than that
intended by Congress or OMB. A major object
class such as Personnel, Compensation and
Benefits (PC&B), a particular activity within a
Program Element (PE), a whole PE, and even an
entire Media, are all candidates for floor
designation.
Background on certain floors and the different
ways in which they are imposed upon EPA is as
follows:
Personnel. Compensation & Benefits (PC&B)
Floor - Although not included since FY95,
prior years have contained a General
Provision (Section 509) in the VA/HUD and
Independent Agencies Appropriations Act,
stating: "No part of any appropriation
contained in this Act for personnel
compensation and benefits shall be available
for other object classifications set forth in the
budget estimates submitted for the
appropriations." This provision, when
included, establishes a PC&B floor for the
Agency appropriation accounts at the total
PC&B level (budget estimate) submitted in the
President's Budget Request to Congress.
[NOTE: Congressional language has
historically exempted the Inspector General
account from this limitation.]
Activity. Program Element, or Media Floors -
Floors are sometimes created by using
earmarked totals or restrictive language which
specify the exact amounts to be budgeted
(including reprogrammings) or obligated for a
specific program element (e.g., formula-
driven grant programs), group of program
elements or even an entire media (e.g.,
pesticides program in FY 1984). Congress
does this to "lock in" a specific amount of
funding for a particular purpose that prevents
deviation from the amount of funding that they
feel is necessary.
OMB Apportionments - Apportionments are
: issued by the OMB to control government
obligation and outlay rates by fiscal year. OMB
apportions budget authority to the Agency in
either the section of the Standard Form 132
marked "Category A" (on a quarterly basis)
and/or the section marked "Category B"
(based on "other than a quarterly basis" -
such as earmarks). OMB frequently
earmarks EPA funds for particular programs,
activities, organizations, or media by
specifying amounts either in a footnote or
under the Category B section of the form.
Both the footnotes and the Category B
earmarks may constitute funding floors.
To ensure that the Agency is in compliance with its
floors, EPA organizations are provided with floors of
their own (sub-floors). An organization, for floor
purposes, may be defined as any level within EPA
including RPIOs, Regions, Allowance Holders, or
even RCs. All organizations must comply with each
of the floors affecting their operation and must take
affirmative measures in advance to ensure that
floors are not violated at anytime.
In multi-year accounts, floors do carry over from one
year to the next in conjunction with any associated
dollar balances being reissued.
Agency limitations such as ceilings and floors are
established in the IFMS Limits Reference Table
(LIMT). An error message will occur if
reprogramming transactions will violate any of the
limitations in this "net" through which all IFMS
reprogramming transactions are screened.
4. Reproqramminq Process
The AH/SBO/Regional Budget Officer initiates a
reprogramming document as a result of any planned
change, either programmatic or budgetary, to the
current year Operating Plan in IFMS. They are
responsible for editing and correcting the
reprogramming document and indicating their
approval (level 1) in IFMS. These reprogrammings
appear on the Suspense File (SUSP) in IFMS.
The Control Team in the Formulation, Control and
Policy Branch accesses all reprogramming
documents that appear on the SUSP in IFMS where
1st level approval has been applied on the prior day.
The Control Team reviews the reprogrammings and,
if necessary, routes the reprogramming document to
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the appropriate Annual Planning & Budget Division
Media Branch for review and approval (there may be
instances where more than one Branch reviews the
document). The Annual Planning & Budget Division
Media Branches review reprogrammings which affect
the programmatic and policy concerns of the
programs.
A well written, informative purpose statement
(justification) is necessary for approval of the
reprogramming document. Reprogramming
justifications provide the permanent audit trail of
EPA's resources and protection for the initiator
whose rationale is documented. Reprogramming
justifications should simply state: 1.) what the action
achieves for the program(s) or office(s) receiving an
increase and, 2.) what the impact is to the
program(s) or office(s) losing resources. See Exhibit
2520-3-5 for more on how to write a reprogramming
justification.
Once all steps are completed, the reprogramming
document is approved and updated in IFMS.
Approval of the document can be viewed by the
initiator on the SUSF and is reflected as "ACCPT" in
the Status column. The ZRRP table in IFMS
displays all recently approved reprogrammings
which reprograms funds between RPIOs.
Another useful tool in the reprogramming process is
the transaction history report which can be accessed
through the "CLIST" Reports. This report can be
requested for a specified period, such as beginning
of the fiscal year to current date. The report lists all
reprogrammings into or out of an RPIO.
For more information on different types of financial
reports available, see Part III, Section C-2 of this
chapter.
C. CARRY OVER OF UNOBLIGATED BALANCES
Carryover funds are defined as unobligated balances
of appropriation accounts which have not expired at the
end of the fiscal year. Because OMB Apportionments
expire every September 30th, these carryover balances
must be reapportioned to the Agency by OMB in the
new fiscal year. Each year, the Annual Planning &
Budget Division estimates carryover balances that will
be unobligated at year-end and submits carryover
apportionment requests to OMB by August 21st in
. accordance with OMB Circular A-34 requirements.
This helps to ensure that authority has been granted by
OMB to have carryover funding available to the Agency
at the start of the new fiscal year. However, since this
authority is based on amounts estimated almost three
months prior to EPA closing its books for year-end, the
Agency must be prudent in the use of these estimated
carryover amounts until final totals are available and
estimated apportionments are revised to reflect actual
balances.
Beginning in FY 1996, the Integrated Financial
Management System (IFMS) was coded in such a way
that the two-year funds would remain available into the
second fiscal year and, in effect, carry over
automatically. Effective October 1996, the first two-
year funds (FY 1996/1997) allowances were
automatically available when IFMS opened for
processing. Although this enhancement provides a
number of benefits to Allowance Holders, it also adds
responsibilities for managing the funds for a two-year
period. For example, while Allowance Holders will no
longer be required to request recertification of second-
year recovered funds since IFMS will automatically
recover those funds to the accounting data from which
they were deobligated, they will have to anticipate and
cover any overruns that might occur, since these will
also impact the original accounting data as they are
posted in the second year.
For the no-year accounts which do not automatically
carryover, the Annual Planning & Budget Division
sends out annual guidance (usually during September)
which describes the carryover review process and the
standard operating procedures for requesting carryover
balances for the new fiscal year. Carryover funds are
then released as quickly as possible, usually in stages
beginning at the start of the new fiscal year and
continuing throughout the year. Their release is
dependent upon final closeout data and policy
decisions by Agency management.
Workyear ceilings and reimbursable recovery authority
do not cany over and must be newly issued each year.
Administrative and operating expenses ceilings and
travel ceilings do carry over provided that dollars have
also carried over. The precedent for unused ceiling
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carrying forward was negotiated with the Congressional
Appropriations Committees and OMB in FY 1986 when
the Superfund program had to be operated using
carryover funds while waiting for reauthorization. This
practice is not limited to the Superfund appropriation.
Unused ceilings that are covered by unobligated
carryover dollars are also available for reissuance in ajl
other two-year and no-year appropriation accounts.
Annual reprogramming restrictions, which are issued
at start-of-year in the Advice of Allowance Letter, also
apply to all carryover funds. EPA has authority to
reissue or reprogram carryover balances for new
priorities, up to Congressionally specified levels,
without Congressional notification provided the
resources are not otherwise earmarked or reserved.
However, resources which carry over as unobligated
'balances retain any Congressional restrictions as to
purpose, time, and amount that applied when they
were originally appropriated.
D. REIMBURSABLE ALLOWANCES
Reimbursable authority is additional budgetary
authority granted to EPA by the Office of
Management and Budget (OMB). This additional
authority is requested by the Agency and permits
EPA to obligate collections and other funding
sources (both federal and non-federal) which are in
addition to EPA's annual appropriations. The
authority is established using an Apportionment and
Reapportionment request (OMB Standard Form SF-
132)'. •'.-•• .!'•-•
Federal agencies frequently enter into both federal
and non-federal agreements where they are either
the disbursing Agency or the receiving Agency.
Disbursement agreements are made by EPA Offices
by obligating their regular allowances from the
Agency's enacted appropriations. At EPA,
reimbursable allowances are only issued for cases
where EPA will be the receiving Agency. Some of
the instances for which ERA has utilized the
reimbursable allowance mechanism in the past are
listed below.
i.
1. Reimbursable Interaaencv Agreements (lAGs) -
This is by far the most common reimbursable
situation. Under this arrangement, other Federal
Agencies provide funding to EPA for services which
we provide directly or for which we utilize one of our
contractors. Frequently, the Economy Act is cited as
the authority for such agreements and the Federal
Government realizes a cost savings through this
arrangement. Additionally, there are sections in
other pieces of EPA authorizing legislation (e.g.
CERCLA, RCRA, CAA, CWA, etc.) which provide
"cooperation" authority for lAGs.
{NOTE: The agreements themselves are overseen
and processed by the Grants Offices throughout
EPA. [NOTE: OAM approves a determination and
finding relating to lAGs that involve contracts.] Once
the agreement is forwarded to and recorded by the
Cincinnati Financial Management Office, they handle
the billing (e.g. if on an actual reimbursable basis,
the other Federal Agency will be billed as work is
completed and/or as the contractor submits bills for
payment to EPA).]
2. Agreements with Other Governments
a.) State or Local Governments - are provided for
under the Intergovernmental Cooperation Act
of 1968. In this arrangement EPA provides
services being purchased by state or local i
governments.
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b.) Foreign Governments & International
Organizations - are provided for by specific
legislation such as section 607 of the Foreign
Assistance Act (22 U.S.C. 2357), which allows
EPA to receive funds from foreign
governments and certain international
organizations in exchange for services.
3. Fees - This includes activities such as state and
local operating permit and fee programs to enhance
the effectiveness of programs for reducing
pollutants. If authorized by statute, collections are
received by the Agency and can then be obligated by
EPA during that fiscal year. Otherwise, the fees
must be deposited as Miscellaneous receipts as
" required by 31 U.S.C. 3302 (b), or as directed in a
statute.
4. Cashouts - This is funding that EPA receives from
"Potentially Responsible Parties" through
agreements or legal settlements. The funding is
intended to pay for future work at specific sites.
5. Federal Technology Transfer Act (FTTA) - This
is authority for Cooperative Research and
Development Agreement (CRADA) income and
royalty payments from licensing agreements with
private firms which will pay royalties to the Federal
Government for an exclusive license to use
Federally-developed technology. (NOTE: FTTA
royalty funds lapse at the end of the fiscal year
following the one during which they were received. ]
FTTA CRADA funds are held in trust for the
co-operators and may be used solely for specified
purposes. CRADA funds are subject to
recertification and the same internal controls as
appropriated funds.
6. Advance State Match/State Cost Share - This is
the percentage of site response costs matched by
the individual states either after-ttie-fact, or under
rare circumstances, in advance.
7. Reimbursable' Workvears (FTEs) - Additional
workyears to undertake the terms of an agreement
can only be provided by OMB and FTEs should not
be written into any agreement during budget
execution. In the past, in the rare instances where
OMB has agreed that reimbursable FTEs were
appropriate and justifiable, the FTE were granted
during the budget planning cycles (either the OMB
submission or the Operating Plan development
stage).
Not all instances for which EPA uses the reimbursable
allowance mechanism are situations of actual
reimbursement. Many are up-front collections (such as
fee programs, intergovernmental agreements, and
cashouts) where it is merely the best apportionment
mechanism for OMB to provide the specific authority to
the Agency. In all cases, however, where other
organizations are providing funding, there is a net zero
impact (the result is neither an increase or decrease)
upon EPA's Enacted Appropriations following
disbursement and/or reimbursement. Also, the
reimbursable apportionment authority is not a resource
until an agreement is entered into (if an IAG) or funds
are received (if a collection) and the apportionment
authority is thereby funded.
Reimbursable authority must be obtained from the
Annual Planning &. Budget Division in the form of a
reimbursable Advice of Allowance prior to commitment
or obligation of any of the resources described above.
However, before authority can be issued, the APBD
must have received documentation that an IAG has
been executed or that funds have been collected by
the Agency. For example, an EPA office that has
entered into an IAG cannot act upon the agreement
until they have forwarded an official executed copy to
the Annual Planning & Budget Division and received a
reimbursable allowance to commit and obligate
against. Reimbursable Advices of Allowance are
issued through the Integrated Financial Management
System (IFMS) and are reflected in the Operating Plan
as reimbursable accounts.
Those appropriation accounts for which EPA receives
Reimbursable Authority from OMB are: EPM, S&T,
LUST, Superfund, OIG, and Oil Spills. Since
reimbursable agreements may involve any of the
budget object classes, authority will be issued in the
appropriation for which the object class and/or work
being performed is appropriate. Since there is a net
zero impact upon EPA's enacted appropriations,
ceilings and floors do not apply except in the case of
Reimbursable workyears (FTE).
Reimbursable workyears (FTE) which accrue as a
result of charging PC&B against a reimbursable
agreement are subject to an RPIO's own direct FTE
ceiling. In other words, an RPIO cannot exceed its total
workyear ceiling (direct plus reimbursable FTE).
All unfunded Agency reimbursable authority and all
unobligated reimbursable allowances expire at year-
end. If the reimbursing Agency's funding has not
expired at year end, RPIOs can request a reimbursable
allowance in the new fiscal year to cover any
unobligated portion of their agreements).
For more on reimbursable interagency agreements
and the reimbursable process, see Chapter 4 of
RMDS 2550C entitled: Interagency Agreements.
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HI. COMMITTING
AND
OBLIGATING
APPROPRIATED FUNDS
A Funds Control Officer's signature on a document
signifies that the document has been personally
reviewed for accuracy, that all accounting data is
accurate and complete, that the transaction has
been accepted in IFMS, and that the funds are
available as to purpose, time, and amount. It is the
FCOs responsibility to ensure that all of these actions
have taken place before forwarding the document to
other Agency officials since these officials will be
relying on the FCOs signature to indicate that the
funds will not be altered, revised, or withdrawn prior
to obligation without advance notice, or until the
recipient of the document is notified in writing.
This section will cover the essential items on funding
documents that an FCO should review, and common
funding problems an FCO encounters after
committing the funds and how those problems are
resolved. Since an FCO's realm of responsibility
may vary between that of an FCO located in HQ and
that of an FCO in the Regions, not all of these
functions may actually be performed by the FCO.
However, in either location, the FCO is either directly
responsible for, or subject to coordinating with other
personnel on, the following activities.
A. REVIEWING AND APPROVING FUNDING
DOCUMENTS
A lack of attention to detail in properly reviewing a
funding document could result in a violation of the
Anti-Deficiency Act. Therefore, the FCO should
ensure that the following information is correctly cited
on the document before committing the funds in
IFMS:
1. Correct Appropriation: Chapter 1 Part III
describes the different appropriations used by the
Agency and their purpose. The FCO must ensure
that the funds cited are being used for the
appropriate purpose. The FCO may also need to
apply the "Pick and Stick" rule to determine
whether or not the document is funding
something from one appropriation that
traditionally may have been funded from a
different appropriation. This rule was covered in
Chapter 1 (Part II, A1).
2. Correct Account Number: See Chapter 3, Part I
for description of the 6-Field IFMS Account Code
and how to enter this information.
3. Correct Object Class Code: See Chapter 3, Part
I for description. FCOs must ensure that the
document cites the correct sub-object class code
in terms of properly categorizing the item,
coinciding with the appropriation cited and
properly identifying the item as being
administrative or programmatic in nature. For
further information, FCOs should review RMDS
2590 which contains a description of all of the
Agency's sub-object class codes.
4. Correct SFO Code: Chapter 2, Part II describes
the roles and responsibilities of an SFO. The
SFO closes out commitments and enters
obligations into IFMS. Thus, all funding
documents must cite^he proper SFO code in
• order to reach their proper destination and be
processed. The correct SFO code is based upon
the FCO's geographic location and/or on the type
of funding document being processed. See
Exhibit 2520-2-3 for the correct SFO code to use
for each type of funding document.'
5. Accurate Mathematics: FCOs must ensure that,
when more than one quantity of an item is being
procured, the total cost of the purchase is correct.
Thus, the estimated unit price multiplied by the
quantity must equal the total price/cost shown on
the document.
If the funding document is citing more than one
appropriation and one of them is a Trust Fund
appropriation, the FCO must make sure that the
Trust Fund layoff percentages used in calculating
the costs against each appropriation are correct,
and that the document cites the appropriate
corresponding accounting information. For more
information on the concept of Trust Fund Layoffs,
see Chapter 4(G).
6. Correct Signatures: FCOs must ensure that the
document has all the proper signatures (Initiator
and/or Approving Official). Actions sometimes
require different levels of approval, such as
international travel which requires higher level
approvals than domestic travel. FCOs should be
familiar with all persons authorized to sign for
their organization. By checking for signatures,
the FCO is assured that the document has been
reviewed by the appropriate individuals. Also,
OAM requires that some types of procurement
have signatures from individuals outside of the
FCO's office. For example, for the purchase of
any ADP equipment, the funding document must
have the SIRMO's (Senior Information Resource
Management Official) signature. For the
procurement of furniture or renting of conference
space, the document must have a signature from
the Facilities Management & Services Division
(FMSD). See Appendix 2520-E for a list of other
approvals which may be necessary.
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7. Proper Funding Vehicle: Appendix D contains
examples of the Most Commonly Used Funding
. Documents at EPA. Most of them are fairly self-
explanatory (i.e. Travel Authorization and Travel
Voucher for travel related expenses). However,
there are some instances where the FCO needs
to apply policy guidance. Although the document
may originate with the Project Officer, the FCO.
must also know when it is appropriate to use a
contract but not a grant or cooperative
agreement. The Federal Grant & Cooperative
Agreement Act (FGCAA), 31 U.S.C. 6301 et.
seq., provides that grant and cooperative
agreements must be awarded for a principal
purpose of support and stimulation, rather than to
acquire services or products which directly benefit
the government. In interpreting the FGCAA, EPA
Order 5700.1, states:
If an office or laboratory's principal purpose in
undertaking a project is to obtain a product or
service for the direct benefit or use of the
Aaencv. or any part of the Federal
government including the legislative and
judicial branches, a contract, rather than a
grant (assistance agreement), must be used.
For assistance regarding choice of funding
vehicle, see Appendix E which is a Point of
Contact List for Guidance (by subject).
B. RECORDING COMMITMENTS
Once the document has been properly reviewed,
and all financial data is correct, the funds are ready
to be committed. Committing funds reserves a
specified amount . for a specific purpose.
Commitments help managers to estimate how much
individual spending actions will cost and to predict
overall expenditures based on actions that are not
yet obligations. Since lame procurements often take
months to award, it is essential that FCOs ensure
that committed funds remain available throughout
the entire procurement process.
1. Funds Availability Check
The first thing an FCO must do after reviewing the
document is a funds availability check. A document
cannot be committed if sufficient fund are not
available. The two key tables to observe in IFMS to
check the availability of funds within an account are
the SASP and SAIN Tables. If the funds are
available then the document can be committed.
However, if there are insufficient funds, the
commitment may not be processed and it may be
necessary to submit a reprogramming request.
Although IFMS will not lock out such a spending
.action unless the AH total is insufficient, spending
another RC's resources within the same Allowance
violates Agency policy. See Section II of this chapter
for more information on reprogrammings. The FCO
initiates the reprogramming request based on their
own organizational level. For example, an FCO at
the RC level would contact the AH. An FCO at the
AH level would contact the SBO. Remember, the
type of reprogramming required (RR or RP) will
determine the level of approvals needed. If there are
insufficient funds and a reprogramming cannot be
accomplished, then the spending action cannot be
undertaken.
2. Entering Documents into IFMS
If funds are available, the FCO enters the funding
document into IFMS. Documents are entered into
IFMS as either a Requisition (RQ) or Travel Order
(TO). While the RQ is entered as a commitment,
TOs are entered into IFMS as an obligation. The
FCO will assjgn the document a Document Control
Number (DCN). The DCN is then written on the
funding document. A DCN should never be written
on a funding document without having been entered
into IFMS first. Putting the "next in line DCN" on a
document without actually committing the funds into
IFMS is poor fiscal management. It is essential that
data on funding documents be accurate, legible and
consistent with what is entered into IFMS. To ensure
there are no discrepancies between the accounting
data on PRs and what is actually entered into IFMS,
current OC/OAM policy requires that program offices
attach a printed copy of the IFMS REQL screen for
each line of accounting data to all PRs submitted to
OAM for processing. This is required regardless of
the dollar value of the procurement. The REQL
screen will also help SFOs in referencing the
commitment when posting the obligation into IFMS.
If any changes are made to the PR after it has been
sent to OAM, the FCO must immediately notify the
Contracting Officer of the changes and FAX copies
of both the corrected PR and the print screen of the
new REQL in IFMS to OAM. It is critical that the FCO
maintain organized and accurate records of all the
funding documents processed throughout the fiscal
year. [NOTE: According to EPA's Record
Management Manual, all funding documents and
records related to. IFMS should be held for up to 3
years after they are filed and final payment has been
made, then retired to the Federal Records Center.]
After the document has been entered into IFMS and
the funds are committed, the FCO may choose to
transmit the document or return it to the originator for
transmittal to the obligating official, according to local
office procedures.
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Obligating officials are EPA employees who have
been delegated authority to legally obligate the
government to pay for goods and services.
Obligating officials, including Contracts and Grants
Officers, know how to process an obligation, and
what constitutes evidence of the obligation.
Obligating officials forward a copy of the obligating
documents to the SFO to officially record the
obligation of funds in IFMS. Obligating officials will
also forward copies of the obligating document to the
originator and/or to the FCO. The copies may be
colored carbons or may be marked "Receiving
Report" (pink) and "Originator" (blue). If the
originator is someone other than the FCO, internal
procedures should be established to ensure that the
originator forwards a copy to the FCO. This is
especially true with Training Requests, which are
obligated as Purchase Orders on the same form arid
usually returned to the trainee for submission to the
vendor. It is important that the FCO maintain a copy
of all obligating documents in their files to facilitate
any reconciliation that may be necessary.
3. Procurement Requests (Prs) for Planning
Purposes
Many Federal Agencies use Planning Purpose PRs
(PPPRs) in their procurement process. Traditionally,
these types of PRs are non-funded actions that are
used in initiating procurement efforts that will take a
long time in getting awarded, as well as for
procurement actions that must begin on, or soon
after, the start of the next fiscal year (i.e contracts for
service-related contracts that an Agency uses every
fiscal year).
In order to start the procurement process in a timely
manner, a PPPR is necessary to help the
procurement office determine how much money the
Agency needs for a given good or service, and using
that estimate as a base during the negotiating
process with a contractor. Once a contract is
negotiated in terms of cost, a Contracting Officer
(CO) will then request a revised PR (from those
offices that submitted PPPRs) that reflects the
negotiated amount prior to obligating the contract.
When planning PRs are done for a service that will
be required in a new fiscal year, federal procurement
regulations require that the PR contain the following
statement "This PR 8s for planning purposes only
and is subject to the availability of funds at the
time of award." This statement is placed on PRs to
ensure compliance with the Antideficiency Act (no
funds may be obligated on any government contract
in advance of an appropriation) and the bona fide
needs rule (an appropriation may only be obligated
to meet a legitimate need that exists during the
period of availability). See Chapter 1 for further
information.
A good example of when the Agency uses planning
PRs is with their maintenance contracts.
Maintenance is a service that is continually required
every fiscal year. To negotiate a price with a
contractor for maintenance, the Office of Acquisition
Management (OAM) first-needs to determine how
many program offices within the Agency will need
the service. OAM wilt send out an annual call letter
(during the summer months) requesting that those
offices needing maintenance service send to them a
planning PR containing a cost estimate (based on
previous years) for how much the office expects to
pay for their maintenance costs. These planning
PRs are then used by OAM as a base when
negotiating with a contractor for the actual cost of the
contract.
{NOTE: Offices that fail to provide a planning PR
(or a revised PR after the contract costs have
been negotiated) to OAM for a service or good,
and then actually receive a service or good from
a contractor are in violation of federal acquisition
regulations by creating an unauthorized
procurement. See Section I for more on
unauthorized procurements.]
For more information on Planning PRs, see OAM's
Procurement Policy Notice #93-04 dated June 15,
1993.
C. MONITORING FUNDS AFTER COMMITMENT
It is important that the FCO monitor open
commitments to ensure that the obligations are
promptly and properly recorded in the IFMS. There
are at least two methods for FCOs to monitor the
status of commitments and obligations in IFMS:
through IFMS on-line tables or through report
printouts.
When a funding document has been obligated, it is
usually assigned an Obligating Document Number
(ODN), which will be used by the SFO to record the
transaction in IFMS. Your receipt of a copy of the
obligating document should alert you that the
obligation transaction should soon appear in IFMS.
By looking for the ODN in IFMS tables or on reports,
FCOs can determine if the obligation has been
properly recorded.
1. IFMS Tables
There are two tables in IFMS an FCO can use to see
if a commitment document has been obligated:
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a. The DXRF table is particularly helpful in
determining whether a commitment has been
obligated. The FCO can -use this table by
scanning on the RQ Document ID. The table
displays the Obligating Document Number
(ODN), the date obligated, and the amount. Also,
the ODN will appear in IFMS in the form of a
Contractual Obligation (CO), Grant Obligation
(GO), Miscellaneous Obligation (MO), or a
Construction Grant (CG). [NOTE: The, view
displayed on DXRF will not provide the current
status of the obligation but the OBLL table will.]
b. The OBLL table displays the current status of
obligation transactions, including the total
obligated amount, the total expended amount,
the closed amount and any outstanding, or open,
obligation amount. Users simply need to scan on
the Obligating Document Number (ODN) that
was identified in DXRF. The expended amount is
the amount of the obligation that has been paid.
The closed amount reflects the amount of the
obligation that is no longer available for
payments. The outstanding amount identifies
how much of the obligation is still open or unpaid.
2. Budget Execution Reports
There are a variety of budget execution reports
available to assist FCOs in monitoring their funds in
IFMS. The most common are the MARS reports and
C-LIST reports.
The Management and Accounting Reporting System
(MARS) offers easy retrieval of IFMS data in a variety
of formats to suit the user. On a nightly basis, the
MARS database is refreshed to capture the
transactions accepted into IFMS that day.
Users with access to MARS may easily retrieve a
report by "modeling" from one of the reports already
established in the MARS "Standard" library. The
MARS reports that an FCO might find useful for
monitoring the status of financial transactions at the
Allowance Holder and Responsibility Center level
and for reconciling their financial records include the
following:
RCM4-ORG: Document Control Register by Account
Number
RCM4-DCN: Document Control Register by DCN
RCM4-BOC: Document Control Register by Budget
Object Class
RCM4-PE: Document Control Register by
Appropriation and Program Element
RCM4-ODN: Document Control Register by ODN
9XSTATAH: FY 9X Status of Funds For and AH XX
9XSTATRC: FY 9X Status of Funds Report for
AH/RC XX
FCOs should know that for large Agency contracts,
the ODN which appears on MARS reports may be
slightly different from the.ODN used in IFMS, For-
example, EPA Contract 68-W2-0013 displays the
ODN in MARS as 0068W20013, while in IFMS, the
DXRF table shows the ODN as W2001300000.
FCOs must also remember to modify the Selection
Group in any "standard" report in order to retrieve
their own office-specific data.. To determine which
part of a large contract has the FCOs funds on it,
FCOs should select the data element titled
•"Obligating Line Number" in the MARS Selection
Group. Obtaining this information from the MARS
report will assist the FCO in retrieving information
from the OBLL table, since the OBLL table requires
an ODN number and the Obligation/Contract Line
Number (CLIN). ..-.,
In addition to the standard MARS reports, funds
control users should also kno'w about the "C-List"
reports that can be accessed through IFMS. The C-
List reports only give budget information (Operating
Plan vs. Actuals) at the Allowance Holder level by
PE and/or BOC, and not at the RC level. Thus,
FCOs who work at the RC level must use the MARS
RCM-4 Reports since they provide budget data at the
RC level.
There are two types of C-LJst Report menus; The
Annual Planning & Budget Division Report Menu,
and the General Funds Control Report Menu.
Procedures for accessing both types of C-List
reports, along with sample MARS RCM-4 reports
can be seen in Appendix 2520-C. There are a dozen
C-List reports available which provide a variety of
funds control information. The three most popular
reports are the FC-1 Report (IFMS Summary), FC-2
Report (IFMS Detail), and the FC-3 Report (Status of
Funds by Appropriation/Object Class - no PEs). Also
for FTE monitoring, there are three reports, FTE-1,
FTE-2, and FTE-3, which correspond to the FC-1,
FC-2, and FC-3.
D. RECORDING OBLIGATIONS
As mentioned earlier in Chapter 2, Obligating
Officials are those individuals who have the legal
authority to enter the Agency into contractual or other
agreements that obligate Agency funds.
An obligation can be described as "a definite
commitment which creates a legal liability of the
government for the payment of appropriated funds
for goods and services ordered or received."
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GAO's Principles of Federal Appropriations Law
(also known as the Red Book) Chapter 7, "Obligation
of Appropriations", lists the five elements that must
be present in all agreements (or contracts) in order
for an obligation to take place. The agreement
must:
1. be legally binding;
2. in writing;
3. for a purpose authorized by law;
4. executed before the expiration of the period of
obligational availability (before the funds
expire); and
5. must call for specific goods, real property,
work, or services.
Only after the Obligating Official signs the
agreement, can the funds be considered officially
obligated, and posted as an obligation in IFMS by the
appropriate SFO.
In its simplest form, the amount to be recorded as
the obligation would be the contract price. However,
in many types of contracts, the final contract price
cannot be known at the time of award, and an
estimate is recorded. The basic principle-record
your best estimate, and adjust the obligation up or
down periodically as more precise information
becomes available-is used throughout the contract
process until the costs are finalized. For long-term
contracts, this final cost may not be known until
many years after the contract was awarded and the
funds have expired.
E. AUTHORIZING PAYMENTS
Many of the transactions that FCOs process will
result in the establishment of obligations that will
eventually require payment by EPA. As noted in
Chapter 2, Section M, the Accounts Payable
Certifying Officer is responsible for the payment of
contract vouchers or bills. Within EPA, the process
used in paying these bills is very sophisticated and
detailed. For on-going contracts that are vouchered
on a monthly basis, the Certifying Officer will first
verify that sufficient unexpended funds remain in
obligations to pay the invoice then forward the
invoice(s) to the local Project Officer (PO) in the
program office for review and approval.
Using an invoice checklist, the PO will review the
invoice package and verify that the costs and rates
being billed are reasonable and consistent with the
terms of .the contract. This review includes the
contractor's performance and verifying the contractor
bills for labor and direct/indirect costs.
If more than one account number and DCN appear
on the invoice, the PO shall indicate the total funds to
be charged against each account number and DCN.
The PO shall also provide a basis (such as
percentages or ratios) for the finance office to follow
to charge vouchered costs to each account number
and DCN. Because many EPA contracts involve
numerous tasks for the contractor to perform, the
PO will delegate the review of invoices to the local
Work Assignment Manager (WAM) or Delivery Order
Project Officer (DOPO). These officials are in a
better position to approve the invoices since they
work more closely with the contractor, and are more
familiar with the actual goods and/or service being
delivered. For more on the PO's rationale for
charging costs, see Chapter 4, section F, "Split
Funding with Multiple Appropriations."
If there are no problems uncovered in the review
process, and there are sufficient funds available to
pay the invoice, the PO signs the invoice and
completes EPA Form 2550-19T, "Project Officer
Invoice Approval Form," and returns the package
back to the Certifying Officer. The PO will update
their financial records that shows information on the
invoice,: the amount paid, and which accounts were
used. EPA acquisition regulations require that both
the PO and WAM maintain files of approved invoices
and all associated documentation. These files will
eventually be sent to the Contracting Officer (CO) at
the close of the contract.
Once an order for goods or services has been
placed, the Obligating Official will forward a
Receiving Report to the FCO, Originator, or an
authorized receiving official. Often, it is simply an
additional copy of the Obligating Document, usually
pink. Since the SFO cannot process payments to
vendors without this document, it is important for the
FCO, Originator, or an authorized receiving official to
ensure that it is completed and forwarded to the
appropriate Financial Management Center as soon
as the goods or services have been received. It is
also important that the Receiving Report reflect the
quantity received as well as the actual date of receipt
of the goods/services, not just the date of signature,
since the acceptance date will determine if any
interest is owed to the vendor.
Interest payments to a vendor is authorized by tile
Prompt Payment Act. The Act provides that any
Federal agency that acquires property or services
from a vendor shaH be liable for interest if it does not
make payment by the required payment date (30
days after receipt of a proper invoice unless the
contract specifies some other payment due date).
Interest payments will be paid automatically, and wil
be charged to the same account as the original
payment and to the sub-object established for
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interest payments. Notice of .such interest payments
will be provided to Allowance Holders through the
voucher selection detail report, which is available for
each SFO. Temporary lack of funding does not relieve
the Agency from its obligation to pay interest penalties.
Interest due but not paid to vendors will result in the
Agency having to pay additional penalties.
F. RECONCILIATION
The process of ensuring that all funding transactions
(commitments, obligations, and disbursements) are
posted correctly in IFMS and of resolving any
discrepancies so that all records are in agreement is
called reconciliation. During reconciliation, FCOs
may encounter many types of discrepancies
between what should have been committed or
obligated and what is reflected in IFMS. The process
of reconciliation is important in ensuring that the
official IFMS records reflect all of the correct
accounting data, including the DCN, appropriation,
program element, and object class, as well as the
amount of the transaction.
The first point of contact for any obligation in
question is the obligating official who signs the
obligating document and forwards it to the SFO. If it
is the obligating document that is incorrect, the FCO
must work with the obligating official to make the
necessary amendments to the document If the
document is correct, but has been recorded
incorrectly in the IFMS, the FCO must work with the
appropriate SFO to resolve the discrepancies.
G. RESOLVING ISSUES WITH COMMITMENTS
AND OBLIGATIONS
In an ideal situation, funds are committed, fully
obligated, and then fully disbursed. Since this
scenario is often not the case, this section will cover
some of the main problems encountered after funds
have been committed, and how those problems may
be resolved.
1. Funds are de-committed:
Because a commitment is not a legal promise to
pay, the originator and/or FCO may cancel it with a
decommitment, prior to obligation, and commit the
funds for another purpose. BEFORE CANCELLING
A COMMITMENT. HOWEVER. THE FCO MUST
TELL THE OBLIGATING OFFICIAL TO
TERMINATE THE PROCUREMENT PROCESS
AND RETURN THE ORIGINAL DOCUMENTS TO
THE AH/FCO TO BE FILED OR DESTROYED.
Failure to do so may result in an unwanted obligation
against the Allowance Holder and could exceed the
funds available. Similarly, Travel Orders which are
cancelled must be deobiigated from IFMS.
2- An increase of funds is needed on the
commitment:
Occasionally, an FCO (or the originator) may be
notified by the obligating official that more money is
needed on the commitment than originally planned.
The FCO will be asked to increase the commitment
amount in IFMS, and certify the availability of funds
before the obligating official will obligate the funds.
OAM/Small Purchases policy allows for program
offices to submit a memo from the FCO through the
AH to the obligating official which authorizes this
change. Exhibit 2520-3-6 displays a memo for a
commitment increase. [NOTE: On certain
documents such as small purchases there is a box
to mark indicating authorization to exceed the
commitment by 10% (not to exceed $100) so that
going back to the FCO for small increases is
unnecessary].
3. Signed obligation not reflected in IFMS or MARS:
If an obligation has been processed but is not
showing on IFMS screens or on the RCM-4 report,
the FCO should notify the SFO and send a copy of
the obligating document (the blue and pink copies
should have been sent by the obligating official to
either the FCO or originator).
4. Funds obligated for amount different from
commitment:
A commitment remains completely open until an
obligation is posted by the SFO. While some
spending actions take a long time for obligating
officials to process, it is essential to monitor their
status to ensure they are not lost or held up because
of insufficient or incorrect information.
When an obligation is posted, one of three scenarios
may occur which result in the obligated amount
being different from the committed amount: 1) the
obligation may be greater than the committed
amount because of a posting error, 2) the obligation
may be greater than the commitment if the purchase
order value exceeds the committed amount but is
within the allowable tolerances established in IFMS,
or 3) the obligation may be less than the committed
amount.
When obligating officials sign obligating documents
and forward them to the SFO to be recorded in
IFMS, they are required to make a notation on the
document as to whether the obligation completely or
partially fulfills the commitment. This step is critical
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in determining how the SFO processes the obligation
transaction in IFMS. A notation to close the
commitment tells the SFO to process the obligation as
a "final." [Note: If there is no notation on the
funding document, IFMS will default to "partial"
indicating that the SFO should process the
obligation as "partial" only]. The difference between
a partial and a final obligation is apparent only if the
obligated amount is less than the committed amount.
If a $100 commitment is obligated for $80 as a partial,
the commitment will be closed for $80 and will remain
open for $20. If the $100 commitment is obligated for
$80 as a final, the commitment will be closed for the
full $100 and the unused $20 will be returned
automatically to the Allowance Holder's (or the
AHRC's) operating plan, available for other spending.
If an open commitment results from the processing
of a partial obligation, the FCO can easily recoup the
unused dollars by processing a decommitment
transaction. FCOs are cautioned that decornmitting
RQs established for contract awards could result in
an IFMS processing error. Contract commitments
are usually "frozen" for their full value for the
purposes of prevalidation, and partial obligations of
lesser amounts result in the balance of the
commitment still being frozen. In this situation, the
FCO must have the contracting officer "unfreeze" the
commitment record so the decommitment
transaction can be processed successfully.
FCOs are encouraged to scan the Contract
Requisition Freeze Action Screen (CFRAJ in IFMS
prior to decornmitting funds from a contract
commitment to determine whether the record is
frozen. If the commitment is frozen, it will appear in
the CFRA Table. The commitment freeze process
is discussed further in the next section.
H. PREVALIDATION/COMMITMENT FREEZE
Comptroller Policy Announcement 86-19 set forth
policy and related procedures for "prevalidating"
commitments before award of certain contract and
assistance projects.
Prevalidation is the term used by obligating officials
for verifying that funds have actually been committed
in IFMS by the FCO before they proceed with the
obligation of a procurement or grant. After the funds
are verified, OAM will "freeze" all commitments in
IFMS that are greater than $25,000. OGD does not
freeze funds, but does check for a commitment in
IFMS. If a commitment has not been entered into
IFMS, OAM and OGD will not process the
procurement request or assistance package until
evidence of a valid commitment is provided to them.
With prevalidation, OAM is able to achieve a level of
internal control on funds. OAM freezes commitments
in order to ensure that the funds stay committed and
are not de-committed without their knowledge. This
way, OAM knows that the funds will be available
when the purchase is ready to be signed off by the
government and contractor. The obligating official
also has a greater assurance that they will not violate
the Antideficiency Act by obligating funds in excess
of appropriation limits.
Situations may arise where there are funds
remaining after the obligation has been posted. The
FCO must determine whether this is a partial
obligation, with the balance of funds remaining to be
obligated at a later date, or if it is a true and final
obligation, with any funds remaining after obligation
being returned to the AH's available balance. If it is
a true and final obligation, then the FCO may need
to notify the obligating official to remove the freeze
so these funds can be returned to the FCO's
available balance.
In terms of current procedures, obligating officials
send copies of executed documents to their SFO to
have the obligations recorded. (For more information
on these procedures, please see Comptroller Policy
Announcement 86-09, "Requirements for Timely
Posting of Agency Obligations.) The copy of the
obligating document sent to the finance office must
include evidence that the commitment was verified.
Two of the options for providing this evidence are:
1. a copy of the IFMS REQL table printout
showing the recorded commitment may be
attached to the obligation document copy; and
2. the obligation document copy may be
annotated to show the IFMS table (date and title
of report) on which the commitment was found
or annotated to show the name of the finance
office staff person confirming the commitment
and the date of the confirmation. Obligating
officials should prepare internal procedures
documenting the option they have chosen and
should forward informational copies to their
SFO(s).
If a transaction was required to be committed in
IFMS but does not appear in IFMS, or the
commitment appears but is less than the proposed
obligation, the obligating official may not execute the
transaction. The obligating official will contact the
originating office to notify them of the problem. It is
the responsibility of the originating office and
Allowance Holder/FCO to resolve the
discrepancies.
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SFOs must record obligations in IFMS even if the
obligating document does not include evidence of
prevalidation.
I. OVERRUNS/RECOVERIES
Overruns are upward adjustments to recorded
obligations. For the purposes of funds control, the
term "overrun" wilt be used generally to encompass
all additional legal liabilities that the Agency did not
record correctly in IFMS. These may occur for any
number of reasons which include but are not limited
to:
1. unauthorized procurements
2. unrecorded obligations
3. obligations deobligated in error
4. price changes
5. cost-rate adjustments
6. final audit billings
7. court or other claims
8. payroll adjustments.
{Note: True "cost growth overruns,"in the context of
contracts management, are distinctly different from
the situations above in that when handled correctly,
the Agency does not have a liability in excess of
what is recorded. This situation involves a
"Limitation of Funds Clause" and/or "Limitation of
Cost Clause" in contracts, and an "early warning"
notice from the contractor to the Contracting Officer
(that costs are likely to be greater than estimated),
and a revised funding decision by the Agency. The
purpose of this arrangement is to enable the
Government to take notice of the status of contract
performance and to take appropriate action. Based
on the government's evaluation of the new estimate,
the government may modify the contract to increase
or decrease the cost, modify or cancel the work, or
delay or accelerate the project. If more funds are
needed on the contract, the Contracting Officer will
coordinate with the Project Officer and the obligation
will be increased in advance of the liability
occurring.]
Recoveries are downward adjustments to recorded
obligations. Examples of these are: deobligated
funds, invalid obligations, refunds, cost-rate
adjustments, and rebates.
Overruns and recoveries are routine. They are a
normal part of the accounting process for recording
- and finally liquidating legal liabilities. There is no
time limit for upward or downward adjustments which
require an accounting entry when overruns and
recoveries occur. They may occur several years
after a contract or delivery order has been closed.
They also may occur well after an appropriation has
expired and/or closed and funds are no longer
available to the Agency.
The following guidance is given when handling
overruns and recoveries:
1. All bills are to be forwarded to the appropriate
accounts payable office (FMO) who reviews for
validity based on holding an obligating document,
a purchase order, and a receiving report.
2. If bills received are in excess of the recorded
obligation, the FMO will require the Contracting
Officer On conjunction with the Project Officer) to
establish whether the vendor is entitled to
payment (whether EPA has a legal liability for the
balance) before FMD will record the overrun and
make payment [NOTE: If there is a legal liability,
the overrun must be recorded whether or not
there are sufficient funds to pay the bill. If there
are insufficient funds, see the section on
Antideficiency Act violation? (Chapter 4-A-1).}
3. E-Mail notification is to be provided to the
Annual Planning & Budget Division by the FMO
prior to posting any individual overrun in excess of
$50,000. An overrun less than $50,000 can be
posted without this notification.
4. The Office of the Comptroller may exercise its
authority to take any of the following actions
relating to overruns or recoveries based on the
circumstances, timing, and amount of the
transaction: • .
a. cover overruns from a Centrally Managed
Allowance; •
b. require a Program Office to cover the
overrun from their current allowance in the
event that Agency policy was violated;
c. recertify recovered funds back to the
Allowance Holder;
d. .withhold recovered funds to offset
overruns, or fund a new initiative or high
priority at the discretion of Agency
Management;
e. net out overruns against offsetting
recoveries, or;
Additionally, for small overruns, amounts have been
established in IFMS which allow FMOs to pay bills
that exceed the recorded obligations up to certain
tolerance levels without requiring the obligation to be
increased. The Transaction Category Reference
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Table (TCAT) shows the tolerance levels, based on
percentages, and the maximum amount paid for
certain transactions. Here are some examples:
Transaction Description Tolerance % MAXAMT
Billing Documents 15% $1,000.00
Contract Obligation 10% 500.00
Payment to Unrec. Oblig. 10% 500.00
Imprest Fund Transactions 10% 100.00
Transportation Invoice 99% 500.00
Travel Vouchers 0% 500.00
J. RATIFICATION OF UNAUTHORIZED
PROCUREMENTS
The act of ratification means to "approve or confirm".
There are times when offices acquire items without
utilizing the appropriate procurement process. Thus,
a procurement was "unauthorized". An unauthorized
procurement can also occur when a procurement
action was taken by an individual who is without
procurement authority, or when a procurement
action is taken by an individual acting beyond the
limits of his/her delegated procurement authority.
Unless the item can be returned, an unauthorized
procurement will be considered a type of
appropriation overrun since an upward adjustment to
what was recorded (which was zero) must be made.
If an office receives something that was never
officially ordered, the office should return the item
back to the vendor. If, however, the office decides to
keep the item, or if it was a service already provided
(e.g. training) rather than a product, then the vendor
may have legal entitlement to payment and a
ratification of the procurement must be done. OAM
may not always approve an unauthorized
procurement. There may be instances when the
individual responsible for the unauthorized
procurement will be held personally liable for the
procurement and must reimburse the vendor using
his/her own funds.
The following is a brief overview of the procedures
for correcting an unauthorized procurement. For
more information, see EPA Contracts Management
Manual, Chapter 12, "Ratification of Unauthorized
Commitments," or EPA Acquisition Regulation
Manual section 1501.
1. Concept:
OAM uses the term "Unauthorized Commitment," to
mean an agreement that is not binding solely
because the Government representative who made
it lacked the authority to commit to that agreement
on behalf of the Government. In this context, the
term does not relate to the FCO's process for the
reservation, or "commitment" of funds. To avoid
confusion, the term "Unauthorized Procurement" is
used for this discussion.
The provisions of this directive apply to all-
unauthorized procurements, whether oral or written
and without regard to dollar value. Examples of
unauthorized procurements are:
a. ordering supplies or services by an individual
without contracting authority;
b. unauthorized direction of work through
assignment of orders or tasks;
c. unauthorized addition of new work;
d. unauthorized direction of contractors to
subcontract with particular firms; or
e. any other unauthorized direction which
changed the terms and conditions of the
contract.
2. Ratification approvals and concurrences:
The Chief of the Contracting Office is the ratifying
official, provided that this individual has redelegable
contracting authority.
For ratification actions which arise in regional offices
or laboratory sites, the Chief of the Contracting
Office to whom the activity functionally reports is the
ratifying official, provided that this individual has
redelegable authority. The responsible Chief of the
Contracting Office is the ratifying official for actions
which arise in regional or laboratory sites which do
not functionally report to a Contracting Officer.
All proposed ratification actions of $250,000 or more
for which the Chief of the Contracting Office is not
the ratifying office shall be forwarded for review to
the responsible OAM Associate Director prior to
approval by the ratifying official.
If prior year or expired funds are involved, then
OC/APBD must approve.
3. Procedures:
The procedures used by OAM in approving
unauthorized procurements involve numerous steps.
The office involved must notify the cognizant
contracting office by memorandum of the
circumstances surrounding an unauthorized
procurement. The notification memorandum shall
include: all relevant documents, documentation of
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the necessity for the work and benefit derived by the
Government, a statement of the delivery status of the
supplies or services associated with the unauthohzed
procurement, and a list of procurement sources
solicited (if any) and the rationale for the source
selected.
If only one source was solicited, a Justification for
Other than Full and Open Competition (JOFOC) will
be required in the memo. The memo must also
address what measures will be taken to prevent any
reoccurrence of an unauthorized procurement. The
Division Director (or equivalent) of the responsible
office shall approve the memorandum. If expenditure
of funds is involved, the program office shall include
a Procurement Request/Order, EPA Form 1900-8,
with funding sufficient to cover the action. The
appropriation data cited on the 1900-8 shall be valid
for the period in which the unauthorized procurement
was made.
Obtaining approval for an unauthorized procurement
may take some time. The payment of interest owed
to the contractor may become an issue as well.
FMD will determine if payment must be made for any
late fees, and/or penalties.
K. RECERTIFICATION OF FUNDS
Recertification is defined here as the reissuance of
deobligated prior year funds in a subsequent fiscal
year by the Annual Planning & Budget Division
Director to Allowance Holders (Ahs). Deobliaation
is defined by GAO as "an Agency's cancellation or
downward adjustment of previously recorded
oMgatfons." Deobligations may result from several
factors such as cost less than obligated amount,
change in requirements, failure to perform,
termination, etc..
Recertification is only possible if:
1. the life of the appropriation has not expired,
2. recovery authority has been granted by the
Office of Management & Budget (OMB) in the
Agency's apportionment, and
3. the seven criteria listed in Section 2 are met.
Deobligations of two-year funding recover to
Allowances automatically and do not have to be
reissued. For appropriations that do not
automatically recover or carryover into the next fiscal
year (Superfund, LUST, Oilspills, STAG. B&F), it is
possible to reduce a prior year obligation
(deobligation) and reissue those funds
(recertification) to be obligated again in a subsequent
fiscal year (reobligation).
The Annual Planning & Budget Division estimates
recovery authority for each appropriation and
requests this authority annually in an OMB
apportionment. When prior year, obligations are
deobligated, the funds "recover" to the U.S. Treasury
and not to Agency allowances. Consequently, the
funding must be retrieved by EPA using the recovery
authority in its apportionment before the funds can
be recertified to AHs. It is possible for more dollars
to be recovered during the fiscal year than the
amount of the apportionment recovery authority.
The Agency, however, only needs to establish as
much recovery authority (of net recovered dollars) as
it anticipates collecting, reissuing and obligating
before the end of the fiscal year.
1. WHEN FUNDS DO NOT HAVE TO BE
RECERTIFIED:
a.) As noted in section IIC of this chapter, any
unobligated funds from the EPM and S&T
appropriation automatically recover in their
second year of availability and do not have to be
reissued.
b.) Funds that are deobligated during the same
fecal year in which they were originally obligated
do not have to be recertified. These funds
automatically return to Allowance Hoilders as the
deobligation is processed through IFMS and the
• AH's unobligated balance is increased.
c.) For unexpired appropriations, recertification is
not required by the Annual Planning & Budget
Division when shifting funds between a contract
base and its option periods or between contract
option periods. However, these offsetting
transactions are legal deobligations and
reobligations and do require apportionment
recovery authority. As such, they will be recorded
and maintained in the formal IFMS sub-system
called the Contracts Payment System (CPS).
The offsetting CPS entries, which net to zero, will
not impact IFMS budget tables or create
temporary fluctuations to budget balances. The
Annual Planning & Budget Division will monitor
overrun/recovery activity through IFMS reports to
ensure that OMB apportionment authority is not
exceeded.
Also, all contract funding is subject to the bona
fide needs rule which states that an obligation
against an appropriation is valid only if it relates to
an actual need existing within the life of that
appropriation. Contracting Officers and Project
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2.
Officers must ensure, depending on contract
type, that obligations are entered into
appropriately and responsibly.
d.) Recertification is not required by the Annual
Planning & Budget Division when EPA
establishes large "umbrella" contracts for site
activities (such as Superfund) and designates the
specific sites to the vendor at a later date. The
contract is "recorded without site coding
information in the accounting data. At the point
where sites are designated by EPA, the
accounting records are changed to reduce the
"umbrella" contract accounting and designate the
site-specific accounting. Such activity does not
modify the contract, change the scope-of-work,
change the funding, or change the Agency's legal
liability in any way. The necessary accounting
transactions constitute an "account code
modification" not a "deobligation" or
"reobligation".
e.) For assistance agreements such as grants
(including STAG State grants) and cooperative
agreements, recertification is not required by the
Annual Planning & Budget Division when funds
from one budget period are made available in a
subsequent budget period through the execution
of a continuation award [deobligation and
immediate reobligation transactions can be
processed in IFMS to accommodate the minor
changes in obligating document numbers, if
necessary]. Depending upon the type of
agreement, this is usually permissible as long as
the scope of work remains unchanged and the
appropriation has not expired.
WHEN FUNDS DO NEED TO BE
RECERTIFIED:
Requests for reissuance of deobligated funds for
reasons other than those listed above, such as an
obligation for a new assistance agreement or for a new
contract with a new scope-of-work, do require
recertification by the Annual Planning & Budget
Division before the end of the fiscal year. AH
recertification requests for deobligated, unexpired, prior
year funds must be sent in writing to the Annual
Planning & Budget Division through the SBO/ARA.
Approval of those requests is subject to a number of
criteria, however, and there is no guarantee that the
funds will be recertified. Allowance Holders do not
have automatic entitlement to any recoveries
requiring recertification until they have been
reissued to them in IFMS by the Annual Planning &
Budget Division. In order for the Annual Planning &
Budget Division to approve a request for recertification,
the following criteria must be met:
a.) The Agency must have received sufficient
recovery authority in the currently approved OMB
apportionment for the specific appropriation for
which funds are being deobligated.
b.) The Agency .must have a sufficient recovery
balance in the specific appropriation in which
funds have been deobligated to cover both a
management fiduciary allowance and the
recertification request. [NOTE: Overruns and
recoveries from upward and downward
adjustments to prior year accounts continually
offset each other and overruns must be offset
before any recovery balance gets reflected. ]
c.) The specific deobligation for which the
recertification is being requested must have been
posted in IFMS and be reflected as a recovered
balance on IFMS screens and computer reports.
d.) The RPIO must have a sufficient net recovery
balance to cover their recertification request after
their overruns and recoveries have been netted
against each other. (It is very possible that an
overrun by another AH in the same RPIO may
have consumed the recovery.)
e.) The written request for recertification must
sufficiently justify the reissuance of the funding
and be approved by the Annual Planning &
Budget Division.
f.) Once sufficient recoveries to cover fiduciary
responsibilities have accrued, the Annual
Planning & Budget Division will consider
recertification requests, by RPIO, on a first come
first served basis.
g.) The RPIO, through a Contracting Officer or
Grants Award Official, must be able to obligate
the recertified funds before the appropriation
expires and the obligation must be for a bona fide
need of the current fiscal year.
[NOTE: Generally, Superfund resources are recertified
back to the program element from which the funds
were deobligated. Any request directing resources into
a program area other than where the funds were
originally obligated will be coordinated with the
Headquarters Program Office to ensure no impact to
the program. Superfund funding deobligated from
other Federal agency allocation accounts are returned
back to EPA.]
Administrative/operating expenses ceilings and
ceilings can be recovered along with the
funding and be recertified together.
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As with carryover, deobligated/recertified funds retain
the Congressional restrictions as to purpose, time,
and amount that applied when they were originally
appropriated.
Annual reprogramming restrictions, issued at start-
of-year in the Advice of Allowance Letter, also apply
to recovered funds. EPA has authority to reissue or
reprogram recovered balances for new priorities, up
to the Congressional reprogramming limitation
without Congressional notification provided the
resources are not otherwise earmarked or reserved.
L. CENTRALLY MANAGED ALLOWANCES
("RESERVES")
At EPA, there are a number of centrally managed
allowances which are controlled by the Agency's
Allotment Holder (Annual Planning and Budget
Division Director). [NOTE: The Advice of Allowance
process for funds control was previously defined in
Chapter 1 and detailed in Chapter 3.] These
centrally managed allowances, although commonly
called "reserves" within the. Agency, are not
managed for the purpose of withholding funds from
obligation for the purpose for which they were
appropriated. EPA "reserves" are not fixed amounts
nor are they being proposed for Congressional
deferral. They are Advices of Allowance being
actively managed and which may fluctuate during
the year as funds are reprogrammed in and out.
These funds are available for obligation directly from
the centrally managed allowance by the Agency
Allotment Holder.
[NOTE: all funds in AH 95 for cancelled .obligations
which are reinstated have been disbursed directly
from reserves since FY 1991 by the Allotment
Holder.]
The "reserve" Allowance Holders (AHs) are identified
as follows::
EPA HQ Reserve AH 92
EPA Regional Reserve JVH 94
HQ/NPM Reserve..... JVH 9H
. Regional/NPM Reserve AH 9R
Allocation Transfer Reserve— Mi 93
M Account/Overrun Reserve JVH 95
These allowances, which are centrally managed for
a variety of reasons, represent such amounts as:
1. authority (such as reimbursable authority and
recovery authority) that does not become a resource
'until agreements are signed, or collections are
made, or deobligations occur (AH 92 and AH 94).
2. funding that has been apportioned to EPA but has
been allocated to another Federal Agency and will
be obligated outside of the Agency. Frequently,
these allocation transfers are written into the
legislative history. The reserve ensures that EPA will
not also obligate this funding (AH 93).
3. programmatic delays such as: funding awaiting
Congressional reprogramming approval; funding
targeted for Congressional rescission; funding
awaiting criteria for Agency-wide distribution; etc. (AH
9HandAH9R). .
4. small fiduciary amounts used historically as a
primary funds control technique for protection
against upward adjustments to obligations
(overruns). Such sound management practice helps
to ensure that Antideficiency Act violations do not
occur in unexpired appropriation accounts. A lapsed
unobligated balance protects against Antideficiency
Act violations from overruns in expired accounts for
the five years until they are cancelled (AH 92 and AH
94).
5. liabilities from potential "M" .Accounts
reinstatements - In Chapter 1 (section G), "M"
account requirements in the National Defense
Authorization Act of 1990 were described. The
process for reinstating and liquidating obligations that
have been cancelled after 5 years involves a set
aside of up to one percent of annual appropriations.
EPA establishes this contingency amount for each
fixed appropriation (no-year accounts .are not
affected) in AH 92 & AH 94 at the beginning of each
fiscal year. These funds are designated for potential
legitimate liabilities related to obligations which were
canceled and must subsequently be reinstated.
[NOTE: If obligations actually are reinstated, that
portion of these funds are moved to AH 95.] At the
end of each fiscal year, any funds remaining in the
AH 92 and AH 94 allowance are carried over (if two-
year e.g. EPM, S&T) or lapsed if expiring (e.g. OIG,
EPM C/O, S&T C/O) to cover liabilities for the five
years until that account is cancelled. For example,
for appropriations that expired on September 30,
1994 (FY 1994) unliquidated obligations will be
cancelled on September 30,1999. For more on "M"
accounts, see Comptroller Policy Announcement 91 -
11 (AH 92 and AH 94).
6. actual.disbursements for legitimate liabilities which
were cancelled in accordance with "M" Account
legislation but needed to be reinstated to pay
subsequent bills received. Funds to reinstate and
liquidate these obligations are moved to AH 95 from
the contingency funds held in AH 92 and AH 94 for
this purpose (AH 95).
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N. MANAGEMENT REPORTING AND END-OF-
YEAR CLOSEOUT
AHs/FCOs usually prepare summary level Status of
Funds reports for their management in accordance
with the standard operating procedures of their
organization. The report is usually prepared monthly
and frequently takes the form of a Lotus spreadsheet
showing the status of funds at the appropriation
level, the program element/object class level, or by
organization. The spreadsheet can include columns
showing 1) the Approved Operating Plan, 2)
commitments, 3) obligations, 4) disbursements, and
5) the available balance. To get the necessary
information for these spreadsheets, FCOs can use
either MARS or IFMS "FC" reports or print the
appropriate screens from IFMS.
Procedures do not generally change to
accommodate, end-of-year closeout, although the
frequency" of reconciliation and reporting should
increase. If reconciliation is performed routinely and
faithfully throughout the year, there should not be a
need for extensive corrections at year end.
A. UNLIQUIDATED OBLIGATIONS
An unliquidated obligation is the difference between
the recorded obligation and what has been paid out
as disbursements (also called outlays or
expenditures). The implications of an obligation not
being fully paid is that either all the goods or services
have not yet been obtained or that the Servicing
Finance Office (SFO) has not received the supplier's
(or vendor's) final invoice or bill. If a final invoice has
been received, and the obligation is fully satisfied,
the SFO should remove (deobligate) any remaining
obligation in IFMS thus liquidating the entire recorded
obligation. In order for the SFO to deobligate funds
so that obligations equal the disbursed amount, the
FCO and/or originator should determine that there
will be no further invoices against the obligation. Any
deobligations of current year funds automatically
return to the Allowance Holder's available IFMS
balance. If funds are deobligated after an account
has expired, the recovered balance is posted to an
expired Treasury account and is only available to the
Agency thereafter to liquidate legal liabilities
(overruns) to the previously recorded obligations.
Unliquidated obligation reviews are required by law
(31 U.S.C. 1554(c)). The Office of Inspector
General (OIG) within EPA specifically requires the
agency to perform an unliquidated obligations review
on an annual basis. The Financial Management
Division (FMD) is responsible for initiating and
coordinating the Agency's review of unliquidated
obligations. Following are the Agency's policy and
procedures on how unliquidated obligation reviews
are to be conducted:
FMD will provide the reports that form the basis on
which the reviews of unliquidated obligations will be
conducted. The reports will identify inactive
unliquidated obligations of 180 days or more (90
days for travel). FMD will verify that these reports
match the Agency's official accounting records in
IFMS. FMD submits these reports to the Office of
Acquisition Management (OAM), the Office of Grants
and Debarment (OGD), appropriate Headquarters
Allowance Holders, and Regional Contracting
Officers, for review.
The reviewing official analyzes the unliquidated
obligations to identify those items which are not valid
or viable. A certification that the review was
conducted is then provided by the certifying officiaUo
the Director, FMD.
The Senior Resource Official (SRO) will have
primary responsibility for certifying that the review
was completed for their RPIO. At Headquarters the
SROs will have their Allowance Holders and
Responsibility Centers review all inactive,
unliquidated travel and small purchase obligations.
Regional SROs will ensure that appropriate staff
review all inactive, unliquidated obligations
administered by their Region.
Procedures
1. Contracts -,
The Research Triangle Park-Financial
Management Center (RTP-FMC) will submit the
unliquidated obligations list directly to the
contracting offices (both in Headquarters and in
the Regions) for review. The contracting office
will take action to deobligate all invalid/non-viable
obligations in coordination with the Project Officer
and the FCO. For those deobligations involving
unexpired funds, the FCO must send a PO/PR
to the contracts office so that a funding
modification can be made on the contract. The
Contracting Officer (CO) or FCO can then send
the signed deobligating document to the finance
center so that the funds can be deobligated. This
process will ensure that the FCO is aware of any
increased balances appearing in IFMS for the
program office's budget. After the funds have
expired, the FCO will not need to be involved in
the process. The CO can coordinate directly with
the finance office.
For inactive contracts with a balance under $100,'
the Chief, RTP-FMC is delegated authority by the
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Director, OAM to routinely deobligate remaining
funds. Before processing deobligations, RTP-
FMC will notify the COs of the proposed actions.
If these deobligations involve unexpired funds, the
COs and/or POs must again ensure that the FCO
is also aware of these deobligations taking place.
If the COs do not wish funds to be deobligated,
they must contact RTP-FMC within 30 days.
2. Interaaencv Agreements flAGs)
For Headquarters administered lAGs, FMD will
distribute the listing of Headquarters lAGs to the
Grants Administration Division (GAD). For
Regionally administered lAGs, the listing of
Regional lAGs will be distributed to the remote
printer bins of the Regional SROs or designees.
Reviewing officials in GAD and the Regions will
discuss the projects with Project Officers to
determine whether the obligation is valid and
viable. If it is, the reviewing official will ask the
Project Office to request an appropriate project
period extension.
If the Project Officer indicates inactive projects
are complete, GAD staff or the Region will
contact Cincinnati-PMC to ensure that there are
no unpaid bills and to verify the unliquidated
obligation amount. GAD or the Region will notify
the other agency of the unliquidated amount and
advise that the amount will be deobligated and
the project closed out unless the other agency
notifies EPA within 30 days of the date of
notification that the amount is incorrect or
disputes the close-out for some other reason.
Cincinnati-FMC will record a deobligation when a
written notice is received from GAD or the Region
after the 30 days.
3. Grants and Cooperative Agreements
For Headquarters administered grants and
cooperative agreements, FMD will distribute the
listing to GAD. For those administered
Regionally, the list will be distributed to the
Regional SROs or designees. The Assistance
Award Official or designee must deobligate
invalid or non-viable items by (1) soliciting
feedback from the program office and taking
action on their requests to deobligate funds under
the grant/ cooperative agreement, or (2) taking
action on a final Financial Status Report from the
recipient indicating an unobligated balance of
Federal funds. The Assistance Award Official
should take aggressive follow-up action to ensure
timely submission of either document.
If a final Financial Status Report indicates a
balance of Federal funds that has riot been
obligated ati: by the grantee, the
Headquarters/Region Grants Award Official will
(1) deobligate the unobligated balance if the
grant/cooperative agreement has ended, (2)
consult with the EPA Project Officer if there is a
subsequent budget period for which the funds
may be carried over to allow the recipient to
continue work, or (3) issue an Assistance
Adjustment Notice or amendment directing the
relevant Finance Office to take appropriate action
as specified by the Award Official or designee.
4. All other items (e.g. travel, small purchases.
Government Bills of Lading. Federal Express.
utilities)
FMD will distribute reports sorted by Allowance
Holder Responsibility Center (AHRC) to the
remote printer bins of Headquarters SROs and
Regional SROs or designees.
- The AHRC will annotate directly on the report
items to be deobligated and submit a copy of the
report and a signed cover memorandum to the
appropriate SFO. Based on these annotations,
the SFO will record the deobligation for those
items which have been designated as invalid
and/or non-viable.
For travel and miscellaneous items under $100
(except for Permanent Change of Station travel
and billings from other Federal agencies) on
which there has been no activity for 90 days and
for which there is no justification, the SFO will
routinely cancel the unliquidated obligations.
AH/FCOs are encouraged to use direct IFMS
access to deobligate travel. AH/FCOs staff
should also ensure that final travel vouchers are
marked "FINAL" before sending them to their
SFOs for payment. This will alert the SFO to
record the voucher as a final payment in IFMS
which will deobligate any remaining balance.
Paying travel vouchers as final will minimize the
review burden of unliquidated travel orders.
Other Requirements
The RPIO and the AH will continue to certify that all
current year obligations and commitments are valid
and viable, and properly recorded in IFMS. The
FMO will continue to certify the final General Ledger
Trial Balance that includes both current and prior
year obligations.
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To assist the RPIO and AH in performing the
reviews, the FMOs are required to retain all (except
for Superfund) financial documents for three years
after project completion or delivery of goods and
services. Superfund legislation requires that all
financial documents be retained for 20 years.
For more on information on conducting unliquidated
obligation reviews, see Office of Comptroller Policy
Announcement 96-04. ..
B. END-OF-YEAR CLOSEOUT .-,.«.• .....
As the fiscal year nears completion, FMD and the
Annual Planning & Budget Division issue workplans
and timetables for closeout activities of the IFMS
budgeting and accounting modules. The memos
issued to SBOs, AHs, and FCOs provide key cutoff
dates for budget and financial transactions (ie. final
reprogrammings, entering commitments into IFMS,
submitting purchase requests/orders and grant
funding packages to OAM and GAD). Expiring funds
that remain uncommitted in IFMS may be reviewed
by the Annual Planning & Budget Division as early as
the end of August for possible redistribution to other
Allowance Holders. The Agency will make every
attempt to redirect funds that become available to
ensure that expiring funds are carefully managed to
achieve maximum benefit.
No expiring or lapsing funds should be requested
and/or obligated except to meet a legitimate, or bona
fide need arising in the fiscal year for which the
appropriation was provided. The bona fide needs
rule is explained in detail in Chapter 2, Federal Laws
and Guidance. Restated, the rule means that
current year appropriations are available only for the
needs of the current year and are not available for
the needs of a future year. For multiple-year
appropriations, the rule is that the appropriation is
available for obligation to meet a bona fide need
covered by the period of the appropriation.
In addition, for expiring appropriations, the Agency's
policy for obligations for services on non-severable
contracts requires that performance start no later
than September 15 in order to be considered a bona
fide need. The program office must include a
statement with the commitment that explains why it
is necessary that the service(s) start in September,
and that they are not severable in nature.
In preparation for the closing of the fiscal year, FCOs
review all open commitments on the August RCM-4
report. During the last weeks of September, IFMS
should be reviewed on a daily basis to verify that
commitments are being obligated in a timely
manner.
As mentioned earlier, an end-of-year memo goes
out which establishes closing/cutoff dates for
.financial transactions. OAM and GAD will have
specific deadlines regarding the receipt of funding
documents. Priority will be given to processing
financial transactions that are citing expiring funds.
However, as long as a funding document was
received in OAM/GAD by the established cutoff date,
the transaction should be processed by the end of
the fiscal year. FCOs and the obligating officials
should keep in contact with each other to make sure
the document(s) does indeed get obligated by the
end of the fiscal year.
Open commitments should be reviewed in the
following manner:
1. Identify commitments that should and/or must
become obligations by September 30. The FCO
should ensure that the dated obligating document
reaches the proper SFO by September 30. The
FCO should send the SFO a duplicate copy of
the obligating document if they do not receive the
original document;
2. Unnecessary commitments should be
cancelled and decommttted;
3. Identify commitments that will not be obligated
by September 30. If a commitment using expiring
funds will not be obligated by September 30, the
commitment should be cancelled and the funds
used for a priority which can be obligated by the
end of the fiscal year. If appropriate, funds
received in the new fiscal year may be used for
the cancelled item by renewing an action in the
procurement process.
At the end of the "12th month" accounting period
(through September 30), the Allowance Holder will
generate and review a September MARS RCM-4
report. The AH reviews this Responsibility Center
RCM-4 report and forwards necessary corrections to
the SFO. The AH prepares listings of outstanding
year-end obligations and a certification
memorandum and forwards these documents to
their RPIO. The listing also shows Allowance
Holder's "exceptions": commitments which the AH
believes will be posted as obligations by the SFO by
the end of the 13th month.
The RPIO must review the final listing of outstanding^^
obligations, countersign the certification^^
memorandum, and forward to their SFO. Corrections^^
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that are properly resolved will then appear on the
Agency's final RCM-4 report.
At the end of the fiscal year, a "13th month"
accounting period remains open for about two weeks
to capture documents signed prior to midnight
September 30.which are still coming through the
process to be recorded. At the end of this 13th
month period, FMD officially reports end-of-year
accounting data to the Treasury and to OMB.
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CHAPTER 4: SPECIAL SUBJECT ITEMS
A. VIOLATIONS: CREATION, REPORTING, AND
PENALTIES
1- ANTIDEFICIENCY ACT VIOLATIONS
Section 1514 of Title 31 of the U.S. Code
requires each head of a Federal Executive
Department or Agency to prescribe by regulation
a system of administrative control designed to
restrict obligations and expenditures to the
amount of budgetary resources available. This
Agency regulation.is subject to the approval of
the Director of the Office of Management and
Budget (OMB). This Act also provides for
reporting of violations of these regulations and for
penalties. These requirements are
supplemented by instructions and a sample letter
contained in OMB Circular No. A-34. The
restrictions of the Antideficiency Act (31 U.S.C.
1341 -42,1349-51, and 1511 -19) are the basis for
EPA's policies on controlling funds.
In its current form, the Antideficiency Act
prohibits:
a."Making or authorizing an expenditure from,
or creating or authorizing an obligation under,
any appropriation or fund in excess of the
amount available in the appropriation or fund
unless authorized by law" An accounting error
occurring when an obligation is posted to an
incorrect appropriation is subject to audit and an
accounting correction. If posting that correction
violates appropriations as to amount, an
Antideficiency Act violation will have occurred as
well. Congressional ceilings are also a basis for
Antideficiency Act violation.
b. "Involving the government in any contract
or other obligation for the payment of money
for any purpose in advance of appropriations
made for such purpose, unless the contract
or obligation is authorized by law" An
obligation may be incurred only after Congress
passes the appropriation.
c. "Accepting voluntary services for the
United States, or employing personal services
in excess of that authorized by law, except in
cases of emergency involving the safety of
human life or the protection of property"; and
d. "Making obligations or expenditures in
excess of an apportionment or
reapportionment, or in excess of the amount
permitted by agency regulations"
(promulgated under 31 U.S.C. 1514).
Apportionment quarterly totals and
apportionment earmarks are also a basis for
Antideficiency Act violation. Additionally, if more
funds have been obligated than legally available,
deobligating or receiving new quarterly funding
does not eliminate the need to report the
violation. Failure to post an obligation to an
agency's financial system when incurred, or
delaying this posting, cannot prevent a violation.
REPORTING VIOLATIONS:
In accordance with the instructions and examples
contained in OMB Circular A-34, the steps for
handling potential and actual Antideficiency Act
violations are as follows:
1. Any .EPA employee is required to notify the
Agency Allotment Holder (OC Annual Planning &
Budget Division Director) upon learning of an
apparent violation. Verbal notification should
immediately be followed up with a written detailed
description of the apparent "violation.
2. The Annual Planning & Budget Division
Director and the Comptroller must ascertain
whether or not a violation exists. This
determination is generally achieved with the
assistance of an Office of General Counsel
(OGC) legal opinion, and, if necessary, a
Comptroller General Decision. While reviewing,
auditing, and examining authorities may detect
violations, only the Annual Planning & Budget
Division Director and the Comptroller can make
the actual determination. Once it is determined
that a violation does exist, the Agency is required
to report it immediately.
3. At EPA, it is the CFO, who notifies the
Administrator and reports violations through the
Director of the Office of Management and
Budget, to the President and Congress. The
letter format for doing this is contained in OMB
Circular A-34.
4. The organization responsible for the violation
must provide a comprehensive plan of action for
preventing any future recurrence. This plan
should be coordinated through the Annual
Planning & Budget Division Director and the
Comptroller for recommendations and submitted
to the EPA CFO.
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PENALTIES:
The law provides that an officer or employee of
the U.S. Government violating the Antideficiency
Act shall be subject to:
a. suspension from duty without pay; or
b. removal from office.
In addition, the employee may be subject to
"appropriate administrative discipline" including:
a. a letter of reprimand for the official personnel
record of the employee;
b. an unsatisfactory performance rating;
c. transfer to another position;
An officer or employee of the U.S. government
knowingly and willfully violating the Antideficiency
Act shall face a criminal penalty of being "fined
not more than $5,000, imprisoned for not more
than 2 years, or both."
2- EPA ADMINISTRATIVE CONTROL OF FUNDS
VIOLATIONS
Any officer or employee of the Environmental
Protection Agency has violated the Office of the
Comptroller's system of administrative control of
funds if he or she:
(a) authorizes or creates an obligation or makes
an expenditure in excess of the amount permitted
by the EPA's system of administrative funds
control;
(b) makes allocations in excess of an
apportionment pending the passage of
appropriations;
(c) issues agency limitation in excess of the
related allocation, by quarter or in total for the
year;
(d) makes or authorizes an expenditure or
creates or authorizes an obligation without
authority;
(e) authorizes expenditures or an obligation under
any appropriation or fund in excess of the amount
available;
(f) involves the EPA in a contract or other
obligation for the payment of money for any
purpose in advance of appropriations made for
such purposes, unless the contract or obligation
is authorized by law; or
(g) accepts voluntary service for the United States
or employs personal services in excess of the
amount authorized by law, except in instances of
emergency involving the safety of human life or
the protection of property.
For current funds, "amounts available" are equal to
the lesser of apportionments, allocations, or
budgetary resources available for obligation.
For expired accounts, "amounts available" Include
amounts available for restoration to the account.
Violations occur when adjustments are made that
cause obligations in expired accounts that retain their
fiscal year identity to exceed the apportionment for
the year in which such obligations were required.
B. BANKCARDS
The EPA participates in the US Government
Bankcard program, utilizing a standard Visa
commercial credit card to make certain small
purchases of supplies and services for the Agency.
By providing a readily accepted form of payment to
vendors, the Bankcard system has reduced costs to
both merchants and the government and offers a
positive alternative to Purchase Orders and Imprest
Fund transactions. There are, however, a small
number of restrictions and limitations placed on
Government Bankcard purchases to guard against
fraudulent use and to conform to Federal Acquisition
Regulations. The Headquarters Procurement
Operations Division of the Office of Acquisition
Management (OAM) is responsible for ensuring that
Bankcard holders are properly trained and certified
to make purchases with the Bankcard. A detailed
training manual is also provided to each Bankcard
Holder, documenting the policies and procedures a
Bankcard Holder must follow when using the
Bankcard.
FCOs have specific responsibilities associated with
the use of Bankcards in their program offices. First,
the FCO must ensure that what is being procured is
not a restricted item for Bankcard purchases. The
FCO must then make sure that each Bankcard
Holder has a commitment of current funds On an
amount equal to the 30-day spending limit for each
Bankcard Holder) at the beginning of each fiscal
year and/or before any use of a new Bankcard.
Then, on a monthly basis, the FCO completes
and/or reviews the Financial Data Section of each
Bankcard Log, certify the funds for the current
purchases, and forward the log to the Cincinnati -
FMC within established deadlines.
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The preferred method of using the Bankcard is that
at the beginning of each fiscal year, FCOs establish
a commitment of funds in IFMS for each Bankcard.
A hard copy of the commitment document must also
be forwarded to the Cincinnati-FMC. The PR will
include the Bankcard account number, cite object
class code 26.20, indicate the accounting data that
will likely receive the majority of the Bankcard
charges, be assigned a unique Document Control
Number, and include all of the appropriate approving
signatures. This commitment, in an amount equal to
the Bankcard Holder's 30-day purchasing limit, is
held to ensure that funds will be available to cover
Bankcard obligations and payments. This
commitment will "roll over" every month. These
funds are normally committed, but never obligated
since they represent a reservation of funds. Near the
end of the fiscal year, OAM notifies Bankcard
holders about the decommitment of the reserved
funds (if the program has not already decommited its
funds), and how those funds can be applied to the
final Bankcard purchase for the end of the fiscal year
or used for the initial commitment in the new fiscal
year.
A Bankcard Log Form, available from OAM, must be
maintained by each Bankcard Holder. It is used by
the Bankcard Holder to record all purchases made
using the Bankcard and can serve as the official
. approval document for each purchase. If individual
PRs are used for purchase approvals, they should
be kept on file with the Bankcard Log. The Bankcard
Holder is responsible for completing the Log in
accordance with OAM directives, including the
instructions provided during the Bankcard training.
At the end of the established 30-day cycle, the
Bankcard Holder must submit the Bankcard Log
through the Approving Official to the FCO. The FCO
is responsible for ensuring that the Financial Data
Section of the Bankcard Log is completed
accurately, assigning a Document Control Number,
and certifying the availability of funds for obligation.
The Bankcard Log must be forwarded to the
Cincinnati-FMC around the 21st day of each month.
The Bankcard Log is then used to obligate and
disburse the monthly expenditures.
If the Bankcard Log is not received in time for the
Cincinnati-FMC to pay the Bankcard Holder's bill,
funds will be deducted from the reserved
commitment to pay the bill. The Bankcard Holder
will be required to replenish any funds used from the
"held" amount. Frequent tardiness in forwarding the
Bankcard Log may result in withdrawal of the
Bankcard by OAM.
The alternative method of funding Bankcard
purchases is one where there is no up-front
commitment of funds equal to the 30-day spending
limit. If there is no up-front commitment, there must
be a separate DCN and accounting data for each
purchase on the cardholder's Bankcard log before'
the purchase is made, thus assuring everyone that
every purchase has approved funding before the
purchase.
C. ORDERING GSA OFFICE SUPPLIES
EPA employees at Headquarters and the Regions
may purchase basic office supplies (paper,
notebooks, pens, staplers, etc.) from General
Service Administration's (GSA) Customer Service
Centers (CSC). In the Regions these centers may
also be referred to as Cooperative Administrative
Support Units (CASUs) where federal agencies
located in the same Region buy administrative
supplies together. . ,; .
At Headquarters, employees purchase supplies by
ordering from a GSA catalog that includes complete
descriptions and pictures of every item. Although
offices may use their Bankcard to order supplies,
GSA uses a more streamlined billing process by
encouraging offices to use "Activity Address Codes"
that are managed through the Cincinnati-FMC. The
following steps briefly describes how the program
works:
1. Program offices identify the individuals they
want to be authorized to order supplies and
complete GSA Form 3525 to "register" authorized
buyers with the CSC.
2. EPA's property management staff assign
Activity Address Codes to each Responsibility
Center staff, and access codes are assigned to
each person authorized to order supplies (the
access code tells GSA where to deliver the
supply order). GSA catalogs are then given to
authorized personnel.
3. Program offices submit EPA Form 2550-10
(Miscellaneous Obligation Document) to
Cincinnati to establish beginning balances in
each account (similar to the Bankcard program).
4. Authorized buyers contact CSC by phone, fax,
or Internet to place their order.
5. The CSC will send the order and itemized
receipt to the customer the next day and invoices
to Cincinnati twice a month. Emergency orders f
can be placed and picked up the same day.
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6. Cincinnati-PMC receives and pays bills and
sends transaction reports to each Responsibility
Center once a month.
Since the GSA charges will result in a debit to the
program office's resources, it is important for the
FCO to keep track of the expenditures as they are
incurred. A log, record book or spreadsheet should
be maintained for each GSA purchase showing
supplies purchased, the costs, and the date the
purchases were made. The buyer should complete
the ordering forms before requesting FCO approval
in order for the FCO to certify that funds are
available for the expenditure.
As noted in step #5, the customer receives the
receipts for the purchases. The FCO should always
be sure to get the receipt (or a copy) back from the
buyer, since it will be important in reconciling any
accounting errors with Cincinnati-PMC, as well as in
receiving proper credit if items need to be returned to
the CSC.
D. PAYROLL MANAGEMENT AND TRACKING
Since payroll is such a large expense at EPA,
AHs/FCOs must monitor and control it carefully.
Personnel, Compensation & Benefits (PC&B) costs
must be continually reviewed and projected for the
entire fiscal year. Necessary steps must be taken to
ensure that costs remain within all approved limits.
Further explanation of accounting for personnel
charges is located in RMDS Chapter 2550A entitled
Financial Management of Personnel.
1. Payroll Accounting
Obligations for monthly payroll costs are generated
by the biweekly submission of time and attendance
forms for all employees. After processing payroll'for
each pay period, actual PC&B costs are posted and
an accrual for the remainder of the month is
calculated based on the actual payroll data. PC&B
actuals plus the remaining accrued balance of the
month are displayed in the IFMS tables SASP or
SAIN under Budget Object Class Code 10 (PC&B).
Actuals are displayed as disbursed, while accruals
are shown as unpaid obligations.
Each employee has one or more standard fixed
account numbers (FAN) to which all payroll
expenses for the employee are normally charged.
The fixed account number(s) corresponds to the
program element that supports employee workyears
and personnel costs. It shows whether an employee
is paid with management and support funds, or from
environmental program funds. It is important that the
employee is assigned a fixed account number (or
numbers) that corresponds to the work the employee
actually performs so that expenditures for specific
environmental programs or activities are accurately
reported. As each pay period ends, some or all of
the employee's payroll expense can be charged to
account numbers other than their FAN, if
appropriate. Consequently, payroll accruals could be
inaccurate if employees had any unusual payroll
distributions to other account codes during the last
previous pay period. .
2. Split-funding Payroll Costs ,:
As noted above, program offices may charge an
employee's payroll costs to more than one account.
This can be done through direct charging as needed
or by an established methodology. No
documentation or approval is needed to direct
charge. However, in order to use a methodology,
written documentation must be submitted to the SFO
at the beginning of each fiscal year which specifies
the names of the employees, their social security
numbers, the FAN, and the percentages of each
appropriation to be charged throughout the fiscal
year. Of course, only appropriations available for
PC&B may be used in split-funding payroll costs.
3. Helpful Payroll Reports (RCB-3A and PAYROLL)
After the end of each pay period the Allowance
Holder receives the MARS RCB-3A report entitled,
"Allowance Holder Report - Biweekly Payroll
Distribution" (For Pay Period Ending MM-DD-YY).
The report is not cumulative, but by pay period, and
shows charges for each Responsibility Center and
lists each employee's name and social security
number, along with the object classes, account
numbers, and dollar amounts for payroll charges.
The report also shows hours worked, pay period,
and pay status for each employee. As soon as this
report is received by the office it should be reviewed
to make sure that payroll costs were posted
correctly.
The important thing to remember is that the RCB-3A
report shows payroll costs by Account Number, and
the employees within each Account Number. This is
different from the Correction Payroll Reporting
System (CPARS) report, which is used to correct
payroll errors. The CPARS report will show payroll
costs by employee and then by the Account
Number(s) used for each employee.
MARS also produces a payroll report, titled
PAYROLL. This report is set up for users to retrieve
data for a specific pay period, and provides dollars
and hours information by Allowance
Holder/Responsibility Center (AHRC), employee and
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object class. This report DOES NOT replace the RCB-
3A.
4. Correcting Payroll Errors
To correct payroll errors, AHs must use the CPARS
report. The CPARS report comes out by pay period
and lists the names of employees and the account
numbers charged for each employee. On the
CPARS report there are two columns used as
workspace to explain the adjustments that need to
be made. There is a column for "Hours/Amt to be
Moved," and a correction column titled "New
Account". If corrections need to be made on the
CPARS report, the report must be returned to the
appropriate accounting office by the start of the next
pay period.
If the CPARS report is not turned into the accounting
office on time, then any payroll corrections that had
to be made must now be documented on Form
2550-6; "Redistribution of Payroll Charges" (formerly
titled "Adjustment in Personnel Service Charges").
The Allowance Holder must sign the 2550-6 and
send the white and yellow copies to their Servicing
Finance Office. If an adjustment is from one
Allowance Holder to another, both Allowance
Holders must sign. Follow the procedures below for
redistributing all or part of an employee's payroll
charges.
(a) Redistributing Part of an Employee's Payroll
Charges: To redistribute payroll charges, you
must fill out Form 2550-6 (see Appendix D)
completely. Be sure to include all employees'
social security numbers and surnames. Note that
on Form 2550-6, the Hours column should be
filled in only for the payroll object class (1112, in
this case), and 00 is recorded for all benefits
object classes. The amounts for the benefits are
prorated by taking the fraction of hours
redistributed and multiplying this fraction by the
charges on the RCB-3A report for each benefits
object class. For example, if 8 hours are
redistributed out of 80 for the pay period, 10
percent of each benefits charge on the RCB-3A
is recorded on the 2550-6.
(b) Redistributing All of an Employee's Payroll
' Charges: The form 2550-6 is filled out as
described above, with the employee's surname
and Social Security Number. The original and
new account numbers are recorded, but no
object class information or amounts are needed.
Simply put "AAAA* in the Object Class column
and "0000000" in the Amount column.
5. Projecting Payroll Spending
During the quarter, AHs/FCOs should compare costs
on the RCB-3A, as corrected, with their PC&B
Operating Plan. To determine if the payroll costs are
running-ahead of the Operating Plan, a Payroll
Projections Guide has been placed in Appendix
2520-G. The guide allows users to project how their
payroll costs will compare to their PC&B Operating
Plan. It takes into consideration such payroll costs
as overtime; PCS, IPAs, and travel.
Although Allowance Holders should plan and adjust
to live within their PC&B Operating Plan, the Senior
Budget Officer does have the capability to reprogram
PC&B between AHs within the RPIO to provide some
flexibility. It is important to monitor PC&B so
necessary reprogrammings can be initiated well
before the Allowance Holder would exceed their
Operating Plan. (The Allowance Holder may be
loched out if posting PC&B causes the AH to exceed
their Operating Plan at the SAJ-C level.) A lockout
will prevent additional actions from being processed
including travel vouchers which exceed the amounts
originally obligated.
6. Calculating FTE Usage
An "FTE" (Full Time Equivalent) or "workyear" is the
number of compensable hours that an employee
working full time would work in a given year. A
workyear has either 2,080 2,088, or 2096
compensable hours based on the calendar year and
the total to be used is published annually in OMB
Circular A-11.
To calculate FTE usage, compute the total number
of hours worked in an organization, including
holidays, leave, co-ops, and stay-in-school hours.
Divide this number of hours by the compensable
hours in the fiscal year to find the FTE usage to date.
Dividing this FTE usage by the FTE ceiling gives
percent usage. This fraction should be about the
same as the fraction of the year that has passed. On
March 31st, for example, 50 percent of the fiscal
year has passed, so you should find 50 percent of
the FTE ceiling used. If FTE usage is too high or
low, the Allowance Holder should discuss this with
the Senior Budget Officer, for possible redistribution
of FTE ceiling or other action as necessary.
E. OPERATING UNDER A CONTINUING
RESOLUTION
Congress sometimes does not pass an
appropriations act before October 1 of the new fiscal |
year. Until Congress officially determines how much
spending authority it will provide for the new fiscal
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year, it may pass a Continuing Resolution to allow
agencies to continue operations until the budget is
passed. This normally permits EPA to incur
expenditures at approximately the same rate as it did
during the previous fiscal year. Under a Continuing
Resolution, the Annual Planning & Budget Division
provides guidance to each Allowance Holder stating
the level/rate of expenditures which the Allowance
Holder may incur by Appropriation/Allowance. This
guidance may include .a temporary Advice of
Allowance. Allowance Holders must restrain spending
during a Continuing Resolution to ensure that EPA
does not violate Congressional limitations.
, If Congress does not pass the budget by October 1,
or vote on a Continuing Resolution, EPA issues
orders regarding possible shutdown of all non-
essential operations. See EPA Order 1000.26A
entitled: EPA CONTINGENCY PLAN FOR THE
SHUTDOWN OF THE AGENCY DUE TO A
FUNDING HIATUS for more detailed information on
shutdown. This order can be viewed on-line in the
SHUTDOWN bulletin board through the Agency-
wide Information Services Menu (see Exhibit 2520-3-
3,for instructions).
F. SPLIT FUNDING WITH
APPROPRIATIONS
MULTIPLE
The use of more than one appropriation on a single
work assignment, delivery order, or project is known
as split funding with multiple appropriations. EPA
receives funding for contracts from several
appropriations and may fund a procurement from
one or more of these appropriations depending on
the nature of the goods or services provided. There
is an Agency requirement that FMD approval of
allocation methods must be obtained when more
than one appropriation is the source of funds on a
procurement. Allocation of funding must be based
on appropriation benefit, rather than which account
can "afford" the work. Or stated another way, the
appropriations cited on the contract must benefit
from the work being done by the contractor. The use
of funds from one appropriation because of the
absence of funding in another violates basic
appropriation law.
As stated in Chapter 2, Section M, Accounts Payable
Certifying Officers are legally responsible for
ensuring that payments on each contract are made
from the proper account. To carry out this
responsibility the following procedures are necessary
to assure full Agency compliance with GAO
standards and with legal requirements:
1. METHODOLOGY -
FMD must approve the Project Officer's (PO)
rationale for allocating costs among
appropriations so that the payment of
vouchers can be done accurately.
The PO must document the rationale for the use
of multiple appropriations and include in the
rationale an estimate of the costs to be charged
each appropriation and the method for
distributing the costs to the benefiting
appropriations. All program offices contributing
funds to the procurement must indicate on the
rationale their concurrence with the estimate.
Costs must be allocated based on a formula
derived from the estimated benefits to each
appropriation. [NOTE: if each task, work
assignment, or delivery order within the multi-
funded contract will be funded from a single
appropriation, FMD approval is not required.1
POs are encouraged to structure tasks in this
manner. :
The PO of the contract must include a copy of the
approved rationale for using multiple
appropriations with the PR submitted to the
contracts office.
2. VOUCHER PAYMENT - whenever a
procurement has multiple account funding, the
PO must provide the FMO with the accounts (and
amounts) on the invoice approval so that
vouchers for payment are charged correctly. The
finance office will follow the methodology and
charge contract vouchers to the appropriate
account number and DCN as specified by the
methodology.
Although split-funded grants and cooperative
agreements are not reviewed by FMD, allocation
methodologies are subject to audit and a
rationale must be established internally by the
funding organization.
For more information on funding procurements
from multiple appropriations, see EPA's Contract
Management Manual, Chapter 9, "Accounting for
Appropriations in Contracts," or OC Policy
Announcement 86-02 and 88-01.
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G. LAYOFFS BETWEEN APPROPRIATIONS
EPA's operating costs are usually charged directly to
an appropriation through the Agency's account code
structure. For example, a Superfund employee's
pay would be charged to a Superfund appropriation
account number (the employee's Fixed Account
Number).
However, many support services may benefit
activities that are funded from more than one
appropriation, .but the amount of support benefiting
each appropriation cannot be directly measured. As
a result, there may be no way to track and report
which increments of time worked, or portion of a
purchased item, are in support of which
appropriation's activities.
Allocating time worked or other support costs among
appropriations is an acceptable method of charging
costs.. Program offices which allocate costs must
have a measure of benefit for allocating or "laying-
off" costs to an appropriation (ie. the ratio of costs
from one appropriation to the total costs, where the
ratio represents the proportion of service provided to
the various recipients of that service). The derived
percentage(s) is multiplied against the total amount
of support costs (or total FTE PC&B costs if laying off
personnel costs) to be distributed. The calculated
amounts are then recorded against the respective
appropriations. This plan must be adhered to by all
offices responsible for distributing support costs or
needing to allocate hours worked.
RMDS 2550D, Chapter 5 entitled "Allocation of
Personnel and Support Costs to the Superfund
Appropriation" describes in further detail allocation
methodologies used to redistribute costs, or layoff
appropriations. [NOTE: Although Superfund is
specifically mentioned in the chapter title, the
methodologies described can be applied to any Trust
Fund or appropriation.]
H. WORKING CAPITAL FUND SERVICES
EPA's Headquarters & Regional Offices, procure
certain general administrative services through the
Agency's Working Capital Fund (WCF), as authorized
under the authority of Section 403 of Public Law 103-
356, the Government Management Reform Act
(GMRA). EPA Order 2570.1 identifies the WCF
overarching authorities and policies.
1. WCF Service Agreement (SA)
The WCF SA is comprised of two parts: 1) WCF Order
Form, which identifies the quantity of services ordered
by the customer, and 2) WCF Funding/Requisition
Form which provides the accounting information to pay
for the services ordered. The WCF Funding/Requisition
Form is organized so that customers use a unique
DCN for each service ordered. This allows for
customers to readily obtain financial information on
each service from the Agency's IFMS.
The SA contains information on the types of services
needed by the customer, for a fiscal year, and is
approved and signed at the appropriate Allowance
Holder/Responsibility Center (AH/RC) level, as
determined by each Senior Resource Official (SRO).
The AH/RC may centrally fund services for an entire
RPIO, AH, or at the AH/RC level. FCOs must sign
each WCF Funding/Requisition Form to indicate that
"funds are available, reserved, and appropriate for the
WCF services identified."
2. Committing and Obligating Funds
There are three ways that customers can fund their
WCF SA: 1) unexpiring two-year funds, 2) new funds,
or 3) a combination of both. If customers include new
funds, FCOs must ensure that a "Subject of Availability
of Funds" statement is cited on the WCF
Funding/Requisition Form. If a service or services are
funded using multiple appropriations, FCOs must have
a logical methodology to explain how each
appropriation benefits from the services received.
To commit funds for a WCF SA, FCOs should follow
the same policies and procedures outlined in Chapter
3, Section III for committing funds in IFMS.
Commitments on the WCF Funding/Requisition Form
occur in EPA Budget Object Classes 34
(programmatic) and 35 (administrative), using
subobject classes 2475 (programmatic) and 2476
(administrative). See the following section (I) of this
chapter titled, "Administrative v. Programmatic"
Philosophy, for clarification of what constitutes an
administrative or programmatic cost. After funds have j
been committed in IFMS, the FCO provides the IFMS
REQL screens as part of the WCF SA package to
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confirm the commitment and reservation of funds in
IFMS. FCOs must ensure that REQL screens
match the "lines of accounting" on the WCF
Funding/Requisition Forms.
The WCF Activity Manager acts as an obligating official
and is authorized to obligate funds committed by
Agency offices. An obligation occurs when the WCF
Activity Manager signs the WCF Funding/Requisition
Form. The WCF SA, signed by both the customer and
WCF Activity, is forwarded to the RTP-FMC for posting
the obligation in IFMS. The WCF Activity provides a
signed copy of the WCF Funding/Requisition Form to
the customer. It contains the assigned SA number
which is the customer's Obligation Document Number
(ODN) in IFMS.
As noted in Chapter 3, section IMG, if an FCO decides
to decommit or cancel funds which have been
committed, the FCO must notify the WCF Activity
Manager, who is authorized to approve the
deobligation of funds. For WCF SAs, the FCO notifies
the WCF Activity Manager of the intent and rationale to
decommit the funds. Funds will not be decommitted
unless there is a mutual agreement between the
customer and the WCF Activity Manager.
3. Monitoring Disbursements
Consistent with the WCF SA, the WCF Activity earns
"revenue" from the delivery of WCF services to
customers, and provides monthly Billing Statements to
the customers. Upon receipt of the Billing Statements,
customers are responsible for analyzing the reports
and monitoring funds expended/disbursed for services
delivered. This monthly monitoring is conducted by the
WCF SA originator and the FCO.
There are several tools available to FCOs to assist in
monitoring WCF funds. In addition to the MARS RCM-
4 reports mentioned in Chapter 3, section 111,
"Monitoring Funds After Commitment", there is also a
standard WCF MARS report titled, "RCM4-WCF",
which allows FCOs to view WCF charges by DCN
(service) for each WCF Object Class. By monitoring
year-to-date disbursements against funds obligated for
each WCF service, customers can determine if the
service quantity ordered (units) should be increased or
decreased with respect to the original SA. .
EPA has implemented a sub-system in IFMS called the
Project Cost Accounting Subsystem (PCAS). The
PCAS tracks service costs, associates the service
costs with Customer SAs, distributes the service costs
to customers and bills the customer. Recommended
WCF PCAS tables for FCOs are the following: FCA,
FPCD, PROJ, and CADT. These provide different
accounting information on obligations and expenditures
for a WCF service.
4. Modifying WCF Service Agreements
A WCF SA modification can be initiated by a customer
at any time during the FY. A modification is required
for additional funds to be added, or surplus funds to be
removed from the original WCF SA. FCOs must use
the original DCN assigned to the WCF service to be
modified (refer to the original WCF Funding/Requisition
Form). Additionally, FCOs must maintain the same
sequencing of accounting information as referenced
using the WCF Requisition Line numbers from the
original WCF Funding/Requisition Form. If additional
"lines of accounting" are required representing
additional sources of funds, the next available WCF
Requisition Line number should be used.
If higher service levels are required, FCOs should
Increase funds using a WCF SA modification request.
Likewise, if service quantities should decrease, FCOs
should request a deobligation of funds from the WCF
Activity Manager. The actual deobligation, once
agreed to by the obligating official (WCF Activity
manager), is actually accomplished by RTP-FMC.
Prior to initiating a request for deobligation, FCOs must
ensure that sufficient funds remain available, or
unliquidated, to pay remaining bills for the service for
the remainder of the FY. Using the customer's WCF
SA number (ODN), the FCO should access the IFMS
OBLL table that shows the amount of funds obligated
and expended against the DCN/ODN for the service,
using the MO transaction code. FCOs must attach
IFMS OBLL screens (date stamped to indicate when
the table was printed) for all WCF SA modification
requests involving the deobligation of funds for WCF
services.
Once the FY is over, customers may request a
deobligation of any excess or remaining unexpiring
funds from their WCF SA by initiating an FY closeout
modification. To request a deobligation of funds,
customers should follow the end-of-year closeout
procedures issued annually from FMD. Once the FY
closeout modification has been accepted by the WCF
Activity manager, associated funds will be deobligated
by the RTP-FMC. Customers may use these funds for
their new FY WCF SA, or request a reprogramming
into other budget object classes to spend the funds, as
needed.
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I. "ADMINISTRATIVE" vs. "PROGRAMMATIC"
1. PHILOSOPHY
The concept of costs being either "administrative" or
"programmatic" is a functional distinction based on
purpose. In FY94, to implement restructured
accounts and control costs as being either
administrative or programmatic, the Agency revised
its budget object class and finance sub-object class
coding to reflect the a philosophy.
The purpose for which funds are obligated can
generally be described as being either
"administrative" or "programmatic". Please note that
whether a particular obligation is administrative or
programmatic is determined by what is being bought
and the purpose for which it is acquired, not by who
is buying it or by which organization they are
employed.
Please read the entire philosophy and the examples
to acquire a clear understanding of the distinctions
being drawn. Individual portions of this section,
taken out of context, do not provide sufficient
guidance.
A. ADMINISTRATIVE COSTS ARE:
1. staff-related - these costs include items for
groups of employees such as rent for staff space
and consumable office supplies that would not be
incurred if the Agency did not have a workforce.
2. support-related - including all of the Agency's
major support contracts for general-use facilities,
maintenance, etc.. Also, includes costs
associated with Program Office management
staff activities, administration and management.
3. individual-related - includes personal desk-top
office equipment and includes general staff
training (as opposed to technical program-
specific training) that provides knowledge that
can be utilized by the employee upon leaving
their present position.
4. overhead-related - including management and
administrative functions that all government and
business organizations have and which are not
related to environmentally mandated programs.
B. PROGRAMMATIC COSTS ARE:
1. environmental mission-related - these costs
are specifically driven by environmental statute
and program activities rather than the in-house
office staff involved with the programs.
Regulation development and water quality
monitoring activities are examples of costs that
are mission-related. .
2. acquisition or assistance-related - include
items historically termed as "extramural" which
are directly related to activities outlined by
environmental statute and are traditionally
obligated through contracts/IAGs or
grants/cooperative agreements.
3. field-related - include program activities such
as hazardous waste clean-up, environmental
emergencies, field sampling and testing &
monitoring, etc.
4. special-use facility-related - infrastructure
operating costs (rent, utilities, etc.) associated
with dedicated single-purpose special use
facilities including the Regional ESD labs and the
.others listed in Section 2A.
5. unique and limited use-related - includes cost
of items with limited application or unique use for
specific programs that have no general use
elsewhere. Examples would include weapons
and ammunition unique to enforcement work and
cost recovery data collection & enforcement
efforts unique to Superfund
C. The APPLICATION OF THE ADMINISTRATIVE
VS PROGRAMMATIC PHILOSOPHY TO SOME
SPECIFIC AREAS FOLLOWS:
1. Appropriation Layoffs
With the exception of Superfund ADP, layoffs
between accounts must be moved against the
same accounting sub-object classes in both
appropriations. No layoffs are permitted
between administrative and programmatic object
classes except for Superfund ADP.
ADP Cost Layoff/Methodology - EPA and the
Appropriation Committees have agreed that a
percentage of Superfund ADP timeshare contract
costs could be charged as programmatic. Under
the revised definition, a methodology may be
used to allocate an appropriate amount of ADP
timeshare costs to programmatic contracts.
Several options for methodologies are being
examined, including percentages of mainframe
computer CPU hours used to support Program
Office database systems, as well as percentages
of administrative vs. programmatic application
systems.
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For accounts other than Superfund, it wil! still be
necessary to separate obligations into identifiable
units that can be determined, justified and direct
charged as either 100% administrative or 100%
programmatic. Restated, other than for
Superfund, obligations that cannot be
segregated, justified, and directly charged to a
programmatic object class will still have to be
charged to an administrative object class.
2. Training & Training Materials
EPA and the Congressional Appropriations
Committees have agreed that scientific, technical
and program specific costs of training and
training materials are programmatic. All other
training is administrative. This determination is to
be made on a course by course basis. For
example, the OHROS Core Curriculum Training
Program is itself neither administrative or
programmatic. The specific nature of the course
being offered determines whether the cost is
administrative or programmatic, not the training
program and not the position or employing office
of the individual receiving the training.
Programmatic training must be for the benefit of
the Aaencv. not the employee's career
development, and be program-specific to the
extent that the knowledge or skills would not be
useful elsewhere in the Agency or the U.S.
Government. In general, there should be very
little programmatic training within administrative
organizations (e.g., OARM, OCFO, OGC, OPPE,
OIG, AO). Even within Program Offices, the
designation of training as programmatic must be
selective and be a unique requirement because
of employment at EPA . Programmatic sub-
object classes 25.02, 25.59, and 25.61 are
appropriate for such instances.
3. Printing of Public Information
EPA and the Committees have agreed that the
cost of printing environmental materials for public
awareness (to publicize EPA and its programs) to
be part of the Agency's operating costs, and
therefore, administrative. Programmatic printing
would encompass scientific and technical reports
and documents and program-specific material
intended to generate or direct environmental
action (such as materials to promote recycling).
Sub-object classes 24.11 and 24.13 are available
for appropriate programmatic printing costs.
4. Field Activities •
EPA and the Congressional Appropriations
Committees have agreed that items unique to
program activities in the field may be charged to
programmatic sub-object classes. For example,
in the area of Criminal Investigator enforcement
activities, programmatic costs would include such
items as: guns, ammunition, specially equipped
vehicles and boats, local/State police datalines,
surveillance equipment, and other such items
that have a use limited to the enforcement
program. Conversely, passenger cars, fuel, and
parking space leases; car phones and paging
service, etc. are to be charged to administrative
sub-object classes as items that are not unique to
enforcement work. Other field activities, aside
from Criminal Investigation, can be funded
similarly by applying the same criteria to
determine whether costs are administrative or
programmatic. This would include items unique
to Superfund removal and cleanup activities, etc.
5. Specifically Funded Items
Except for PC&B and Travel which are always
administrative, trackable items such as
Congressional Add-ons which are issued to the
Allowance Holders through specially coded
allowances are provided only in programmatic
budget object classes. Because Congress did
not provide additional Operating Expenses Ceiling
to cover these items, we are unable to issue
sufficient ceiling to cover what would otherwise be
purely administrative expenses that might be
associated with these special projects.
Consequently, all costs associated with
Congressional Add-Ons should be charged to
the proper programmatic sub-object classes
unless other agreements have been reached with
the Annual Planning & Budget Division.
6. Health and Safety Requirements
Consistent with the basic definition of
administrative expenses being those that are
staff-related, most general occupational health
and safety (H&S) costs for the purpose of
protecting the welfare of the Agency's employees
must be funded as Administrative. This includes
such costs as: development and implementation
of general safety plans and general safety
training, compliance with government-wide H&S
requirements (e.g., OSHA), maintenance of
health records, health unit employee physicals,
wellness program activities, etc.
Health and safety costs that are an integral part
of the Agency's environmental mission are
programmatic costs. This includes such costs
as: program-specific risk-related Health & Safety
activities (e.g., medical monitoring, and protective
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equipment, clothing, training and certification),
industrial inspections by EPA; development of
environmental H&S guidelines, H&S standards
development, and environmental compliance
costs such as collaboration with Program Offices
in the development of model programs,
techniques, and protocols. Also, Safety, Health
and Environmental audits (program evaluations)
at approved, dedicated special-use facilities are
considered to be programmatic costs.
7. Direct Implementation of State Grants
For the direct implementation of state grants by
the Regional Offices, funds will need to be
reprog rammed from grants (BOC 41) into
programmatic contracts (BOC 32) and
programmatic expenses (BOC 29). Since these
expenses are associated with program grants,
using the programmatic sub-object classes in
each series for costs associated with direct
implementation will ensure that these costs will
not be reflected as administrative costs.
However, since there are no travel funds
appropriated in the STAG account, any direct
implementation travel needs in the Regions must
be funded from within existing travel ceilings in
the EPM account.
8. OARM Programmatic Costs
The Committees have stated that "all elements
identified in the management and support section
of the agency's Congressional budget justification
should be included under the. Operating
Expenses Ceiling". Because grants,
programmatic expenses and programmatic
contracts are excluded from the ceiling, some
specific OARM costs may be classified as
programmatic costs. Examples are:
a. Approved Special-Use Facility Infrastructure
Costs which are Paid by OARM
b. ADP Costs Directly Supporting Programmatic
Offices (Including Programmatic Databases
such as: Storet, Hazardous Waste.DMS, New
Air Data System, Docket System, Pesticides
Product Information System, etc.)
c. State/EPA Data Management Programmatic
Costs
d. Environmental Equity Programmatic Costs
e. Approved Programmatic Health & Safety
Activities
f. Environmental Financing Programmatic Costs
9. OIG Programmatic Costs
The Congressional Appropriation Committees
have indicated that they do not consider the OIG
account to be 100% administrative. The Agency
has agreed to track its administrative expenses in
this account using the "global" definition for
.. expense categories developed for the other EPA
accounts. Based on an earlier agreement
between EPA and the Congressional
Appropriations Committees, the OIG has
formulated its Operating Plan based on target
percentages of approximately 83% administrative
and 17% programmatic and they have produced
the following list of programmatic activities that
center around their grant and Superfund activities
However, since there is no legal limitation, the
OIG is free to reprogram as necessary between
administrative and programmatic budget object
classes. Programmatic activities include:
a. audit of all payments, obligations,
reimbursements or other uses of the
Superfund Trust Fund;
b. audit of Superfund claims;
c. examination of a sample of agreements with
States carrying out response actions;
d. examination of remedial investigations and
feasibility studies;
e. audit of Construction Grant Program; and
f. pre-award and other audit assistance needed
to award contracts.
10. Abuses of the Programmatic Designation
A number of concerns were expressed about
potential abuse in opening the Rent,
Communications & Utilities (23.00 object class
series) to programmatic cost charging. These
object classes were established not only to
accommodate the special-use facility
arrangements but to provide for the lease/rental
of the same equipment and facilities that had
been categorized as programmatic when
purchased outright in other sub-object class
series (26.00,31.00).
With regard to abuses, the programmatic
designation of charges will be subject to
Congressional reporting as well as OIG and GAO
audits. If an Agency official knowingly and
4-11
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RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
CHAPTER 4
-2520
7/16/97
wilfully causes a statutory ceiling to be exceeded,
the violator may be subject to fine and/or
imprisonment under the Antideficiency Act or
administrative sanctions. All offices are
cautioned to be conservative and ensure
adequate justification is available to support
programmatic cost designations.
2. SPECIAL USE FACILITIES
Beginning in FY 1993, based upon precedent
established by NASA, the Committees permitted the
classification of operating infrastructure costs for
certain approved, dedicated, special use facilities as
being exclusively programmatic. Infrastructure costs
include: rent, utilities, communications, and land and
structure modification costs, etc. This will allow EPA to
exclude those facility costs from any administrative
and operating expense ceilings. Infrastructure costs at
other than special-use facilities are administrative and
are under the expenses ceilings.
A list of EPA approved special-use facilities follows.
These facilities will be permitted to charge the
programmatic sub-object classes in each object
classification series for their operating infrastructure
costs. These costs can be charged to programmatic
sub-object classes regardless of whether the costs are
obligated by the Region, the HQ Program Office, or by
OARM. If the special-use facility is co-located within or
a part of other facilities, the costs can be charged
programmatically provided they can be determined
and justified. To propose a location as a dedicated,
special-use facility, please send us a written request
with justification. Approval by the Committees will be
required.
Purely administrative costs at special-use facilities
(non- infrastructure costs, such as office supplies, etc.),
would still be charged to the appropriate administrative
sub-object classes and require administrative expenses
ceiling. j
A, CONGRESSIONALLY APPROVED.
DEDICATED. SPECIAL USE FACILITIES
ESD Regional labs
Montgomery, AL facility (OAR)
Ann Arbor, Ml facility
Bay St. Louis, MS (OPPTS)
Beltsville. MD (OPPTS)
NEIC in Denver (OE)
Bay City, Michigan supercomputing complex
EPA Research Vessel "R/V Lake Guardian" (OW)
EPA Research Vessel "OSV Peter W. Anderson"
(OVv>
National Enforcement Training Institute (NETI) (OECA)
Environmental Research Center (ERC). RTP. NC
o Atmospheric Research and Exposure Assessment
Laboratory (ORD)
o Air and Energy Engineering Research Lab.(ORD)
o Health Effects Research Laboratory (ORD)
ERG Annex. RTP NC
o Atmospheric Research and Exposure Assessment
Laboratory (ORD)
o Office of Air Quality Planning and Standards (OAR)
Clinical Research Laboratory. Chanel HIM. NC
o Health Effects Research Laboratory (ORD)
Fluid Modeling Facility (Grand Slam Bldal RTP. NC
o Atmospheric Research and Exposure Assessment
Laboratory (ORD)
Health Effects Research Laboratory Clinical Facility.
Chaoel Hill. NC
o Health Effects Research Laboratory (ORD)
Andrew W. Breidenbach Environmental Research
Center. Cincinnati. OH
o Environmental Monitoring Systems Lab.(ORD)
o Environmental Criteria and Assessment Office
(ORD)
o Center for Environmental Research Information
(ORD)
o Risk Reduction Engineering Laboratory fORD)
Full Containment Facility. Cincinnati. OH
o Environmental Monitoring Systems Laboratory
(ORD)
o Risk Reduction Engineering Laboratory (ORD)
Environmental Monitoring Systems Laboratory.
Newtown. OH
o Environmental Monitoring Systems Laboratory
(ORD)
Testing and Evaluation Facility. Cincinnati. OH
o Risk Reduction Engineering Laboratory (ORD)
Center Hill Facility. Cincinnati. OH
o Risk Reduction Engineering Laboratory (ORD)
Edison Laboratory Facilities. Edison. NJ
(The following Laboratories are in addition to the ESD
Regional Laboratory)
o Risk Reduction Engineering Laboratory (ORD)
o National Environmental Response Team (OSWER)
Incineration Research Facility. Jefferson. AR
o Risk Reduction Engineering Laboratory (ORD)
Environmental Monitoring Systems Laboratory. Las
Vegas. NV
4-12
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RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
CHAPTER 4
2520
7/16/97
o Environmental Monitoring Systems Laboratory
(ORD)
o Office of Radiation Programs Laboratory (OAR)
Environmental Photographic Interpretation Center.
Warrenton. VA
o Environmental Monitoring Systems Laboratory
(ORD)
Robert S. Kerr Environmental Research Laboratory.
Ada. OK
o Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Laboratory. Athens.GA
o Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Laboratory. Corvallis. OR
o Office of Environmental Processes and Effects
Research (ORD)
Western Fish Toxicology Station. Corvallis. OR
oo Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Laboratory. Duluth. MN
o Office of Environmental Processes and Effects
Research (ORD)
Monticello Ecological Research Station. Monticello. MN
o Office of Environmental Processes and Effects
Research (ORD)
Larae Lakes and Rivers Research Station. Grosse lie.
Ml
o Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Laboratory. Gulf Breeze. FL
o Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Laboratory. Narragansett Rl
0 Office of Environmental Processes and Effects
Research (ORD)
Environmental Research Station. Newport. OR
o Office of Environmental Processes and Effects
Research (ORD)
IL INFRASTRUCTURE COSTS AT SPECIAL-USE
FACILITIES
In addition to items that are mission-related and can be
designated as programmatic under the "Administrative
vs. Programmatic" Philosophy, the following
Infrastructure Costs, which are administrative at alt
other locations, can be charged to programmatic sub-
object classes at approved, dedicated, Special-Use
Facilities:
PROGRAMMATIC
Utilities: Electric/Heat/Staff Telephones
Rent/Lease
Technical Furniture/Equipment Including Maint. &
Repairs
Guard Services
Groundskeeping
Housekeeping/Janitorial Services
Building Repairs & Maintenance
Snow Removal
Trash Removal/Carting Service
Contract to Operate Parking Facility
Hazardous Material (HAZMAT) Transport Service
Fire Extinguisher/Equipment
• Health & Safety Monitoring of Facilities
ADMINISTRATIVE
Health Unit/Wellness Center
Exercise Facility/Stress Lab
Office Supplies
Non-Technical Employee Training
Non-Technical Furniture/Equipment (Office Furniture)
Including Maintenance & Repairs
3. MAJOR OBJECT CLASS EXAMPLES OF THE
ADMINISTRATIVE VS PROGRAMMATIC
PHILOSOPHY INCLUDE BUT ARE NOT LIMITED
TO THE FOLLOWING:
22.00 Series Transportation of Things
ADMINISTRATIVE
PCS Transfer of Effects
Office Relocation Costs
Trucks, Forklifts, etc. for Administrative
Transportation of Things
Transport Costs Between Facilities
Surplus Property Relocation/Redistribution
PROGRAMMATIC
Shipment of Scientific Equipment, Samples, and
Laboratory Animals
Shipment of Hazardous Waste Materials
Shipment of Possibly Toxic Soil & Water Samples
Trucks, Forklifts, Aircraft, etc. for Mission-Related
Transportation of Things
Shipment of Program-related Exhibits
Delivery of Programmatic Equipment to its Location
Use
4-13
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RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
CHAPTER 4
2520
7/16/97
23.00 Rent. Communications & Utilities
ADMINISTRATIVE
Messengers
Courier Services
HQ/Region Rental use of Land and Buildings
HQ/Region Space Rental Paid to GSA
HQ/Region Utilities
HQ/Region General Purpose ADP Data Facilities,
Hardware, & Software Rental
General Postage/Mail
PROGRAMMATIC
Special-Use Facility Rent Paid to GSA, Utilities, etc.
Mission-Related ADP Software and Hardware Rental
Lease/Rent of Programmatic Equipment & Services
Rental of Scientific Equipment
Programmatic Postage/Mail
24.00 Series Printing & Reproduction
ADMINISTRATIVE
General Purpose Advertising
Program Management Analyses
Printing of Non Program-Specific Public Information
Materials
Administrative Federal Register Notices such as Grant
Regulations
Employee Information such as Payroll, Retirement or
Wellness Materials, Bulletins, and Newsletters
General Purpose Training Materials
Requests for Proposals
Congressional Testimony
Public Relations Materials Generally Publicizing EPA
and its Programs (e.g., EPA Journal, EPA's
Approach and Progress; program overviews,
directories and Annual Reports - unless
Congressionally directed)
Superfund Program Managers SCAP Manuals
PROGRAMMATIC
Mission-Related Advertising such as Public Notices of
Hearings
Programmatic Federal Register Requirements such as
Notice of Rulemaking
Proposed and Final Rules .
Reports Needed to Meet Congressional Requirements
for Programmatic Decisionmaking
Scientific: Reports, Newsletters, Program Factsheets,
and Manuscripts
Technical Documents (e.g., The Safe Drinking Water
Act: A pocket guide to the requirements for the
operators of small water systems, Wetlands Manual)
Program Specific Material Intended to Generate or
Direct Environmental Action by Readers such as:
Materials to Promote Recycling, Lead and Your
Drinking Water, Affects of Suns Rays, Targeting
Indoor Air Pollution and other technical "How To"
Guides (e.g., How To Reduce Radon Levels In Your
Home).
25.00 Series Contracts/IAGs '
ADMINISTRATIVE
Meeting and Conference Subsistence
Auto Parking Contracts
Management and Support Contracts/IAGs
General Health and Safety Contracts/IAGs (e.g.,
Development and Implementation of General Safety
Plans, Health Unit Physicals, and Wellness Program
Activities)
Personnel Security Investigations/Clearances
Administrative and Management Consulting Services
Employee Developmental and Rotational Assignments
Program Management Conference Facilitators
TQM Awareness Training
Cost/Benefit Analysis Training
Computer (and other general) Skills Training
General Health & Safety Training (e.g., General Safety
Practices and General Laboratory Safety
Techniques)
Operation of Health Facility lAGs
General booth displays at Job Fairs, Car & Boat
Shows, Earth Day Festivities, etc.
Contracts for Facility Maintenance and Operations at
other than Special-Use Facilities .
PROGRAMMATIC
Mission-Related Public Databases/Hotlines
Mission-Related Consulting Services
On-Line Database Searches such as LEXIS and
NEXIS
Research Computer Literature Searches such as
DIALOG, NTIS, STN and MEDLARS
Program Contracts/IAGs
Research Contracts/IAGs
Scientific ADP Contracts for Research Database
Management
Demonstration lAGs
Laboratory Animal Care Contracts
Research Library Operations Contracts at Special-Use
Facilities
Maintenance Contracts for Scientific/Technical
Equipments Repair
Hazardous Waste Removal Contracts
Expert Witnesses
Scientific/Technical Booth Displays at Public/Technical
. Conferences
Field Unit/Mobile Unit Superfund/LUST Contracts
Contracts for Remedial Action, Remedial Design, or
4-14
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
CHAPTER 4
2520
7/16/97
Removal
Remedial Investigation & Feasibility Studies
Contracts for Site Assessment and Clean-up
Superfund Program Enforcement Contracts (such as:
Oversight of Potentially Responsible Party (PRP)
Cleanup, Superfund Compliance Monitoring, Cost
Recovery Documentation (SCRIPTS), "Waste In"
Liability Allocation Analysis, Enforcement Training,
PRP Search Contracts, etc.
Contracts for Facility Maintenance and Operations at
Special-Use Facilities
Special-Use Facility Occupational Health and Safety
Requirements (Buildings Only)
Program-Specific Risk-Related Health Monitoring
Contracts/IAGs
Program-Specific Risk-Related Health & Safety
Training and Certification
Combustion Engine Economy Training
How to Write Permits Training
Mass Spectrometer Equipment Training
Emissions from Alternative Fuel Engines Training
On-Site Coordinator Training
Remedial Project Manager Training
Environmental License Fees
Site Response Management Contracts (such as: site
cleanup guidance, cleanup prioritization,
and site monitoring).
26.00 Series Supplies & Materials
ADMINISTRATIVE
Motor Pool Gasoline
Office Supplies
General Purpose Subscriptions
Standard Office Reference Books such as Dictionaries,
Thesaurus, etc.
PROGRAMMATIC
Test Fuel
Mission-Related Subscriptions
Scientific and Technical Laboratory Supplies
Criminal Investigator Ammunition and Surveillance
Supplies (such as Film)
Program-Specific Risk-Related Protective Clothing and
Supplies
Subscriptions
Supplies for Hazardous Waste Disposal
Laboratory Animal Care Supplies
31.00 Series Equipment
ADMINISTRATIVE
Purchase of General Purpose ADP Software Packages
Copy Machines
Facs Machines
General Purpose Telephone Equipment for Staff
Office Furniture
Individual Desk-top Equipment (such as Calculators)
Personal Computers or Other Word Processor
Equipment for General Staff Use
(Such as Local Area Network (LAN) Equipment)
Car Phones -
Pagers/Beeper Equipment
Personnel Classification and Directive Books
PROGRAMMATIC ;-.
Programmatic ADP Software Packages (such as: Toxic
chemical composition analysis programs - LHASA,
SYNGEN, CAMEO; chemical property estimation
programs - CLOGP & PC GEMS; SAS &
SAS-Graph software when used for generating
research lab. data; etc.)(25.75 if WCF)
Programmatic ADP Software Disk Update (25.75 if
WCF)
Technical Books or Manuals
Research Vessel Equipment .
Laboratory and Scientific Equipment
Mission-Related Phones for Hotlines such as EPA
Water Resource Center
Criminal Investigator Guns, Surveillance Equipment
Program-Specific Risk-Related Health & Safety
Equipment
Specially Equipped Vehicles for Law Enforcement/
Surveillance or Boats for Emergency Response.
ADP Equipment for Programmatic Databases such as:
Storet, Haz.Wst.DMS, New Air Data Sys., Docket
Sys., Pest. Product Info. Sys., CERCLIS, etc.
Site & Field Protective Clothing
32.00 Series Land and Structures *** FOR USE
WITH B & F APPROPRIATION ONLY ***
HQ/Region Land, Buildings, & Structures
Special-Use Facility Land, Buildings, & Structures
42.00 Series Insurance Claims/Indemnities
ADMINISTRATIVE
Insurance Claims & Indemnity Claims for Employees
Insurance Claims & Indemnity Claims for Contractors
Local, State, or Federal Fines or Claims
Claims for Court Costs Involving EEO or other Hiring
Practices litigation
PROGRAMMATIC
Pesticide Indemnification Payments
Superfund Indemnifications
Superfund Response Claims
Court Costs such as: Equal Access to Justice Act
Claims for failed Enforcement Actions
failure to implement environmental statutes cases,
improper issuance of regulations cases, etc.
4-15
-------
EXHIBITS
-------
-------
UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON, D.C.
OFFICE OF XXXXXXXXX
MEMORANDUM
SUBJECT: Designation of Funds Control Officer
FROM: Director \signed\
Office of XXXXXXXXX
TO: Comptroller (3301)
The purpose of this memorandum is to inform you that in accordance with Chapter 2520 of the Resources
Management Directives System (RMDS); Administrative Control of Appropriated Funds, John Doe has been
designated as the Funds Control Officer (FCO) for this Office. The Alternate Funds Control Officer is Jane Doe.
The FCO's financial management authority to commit properly executed funding documents is restricted to
resources allotted to Allowance Holder Name/ # I Responsibility Center Name/*. Under no circumstances will the
FCO be permitted to sign for commitment documents outside the authority, scope or control of the Responsibility
Center(s) listed above.
As stated in RMDS 2520, by signing in the funds certification block on funding documents, the FCO understands
and accepts the responsibility that his/her signature on a document certifies that the document has passed his/her
personal review and that the funds cited are available as to the appropriate purpose, time, and amount. The FCO
is also responsible for notifying obligating officials if committed funds are subsequently decommitted in IFMS. The FCO
will also be responsible for maintaining a document control tracking system which will reconcile funding documents
against the EPA Integrated Financial Management System (IFMS), and also assist the Allowance Holder in maintaining
proper funds control management
For verification, their signatures are provided below:
John Doe
Jane Doe
cc:
John Doe
Jane Doe
EXHIBIT-2520-2-2
-------
SFO#
1
Address
FMO
US EPA, Region I
John P. Kennedy Fed Bldg
'Boston, MA 02203
Comptroller
US EPA, Region II
290 Broadway 29th fl.
New York, NY 10007-1866
Comptroller
US EPA, Region III
Curtis Building
841 Chestnut Street
Philadelphia, PA 19106
FMO
US EPA, Region IV
Atlanta Federal Center
100 Alabama Street, S.W
Atlanta, GA 30303-3104
FMO
US EPA, Region V
230 South Dearborn Street
Chicago, IL 60604
FMO
US EPA, Region VI
1445 Ross Ave.
Suite 1200
Dallas, TX 75202-2733
FMO
US EPA, Region VII
726 Minnesota Avenue
Kansas City, KS 66101
Responsibility
Region 1 Purchase Orders
Region 1 Training (except
contract, interagency)
Region 1 Travel
Region 1 Superfund
Cooperative Agreements
Region 2 Purchase Orders
Region 2 Training (except
contract, interagency)
Region 2 Travel
Region 2 Superfund
Cooperative Agreements
Region 3 Purchase Orders
Region 3 Training (except
contract, interagency)
Region 3 Travel
Region 3 Superfund
Cooperative Agreements
Region 4 Purchase Orders
Region 4 Training (except
contract, interagency)
Region 4 Travel
Region 4 Superfund
Cooperative Agreements
Region 5 Purchase Orders
Region 5 Training (except
contract, interagency)
Region 5 Travel
Region 5 Superfund
Cooperative Agreements
Region 6 Purchase Orders
Region 6 Training (except
contract, interagency)
Region 6 Travel
Region 6 Superfund
Cooperative Agreements
Region 7 Purchase Orders
Region 7 Training (except
contract, interagency)
Region 7 Travel
Region 7 Superfund
Cooperative Agreements
EXHIBIT-2520-2-3
-------
10
15
FMO
US EPA. Region VIII
999 18th Street
Denver, CO 80202-2413
Comptroller
US EPA, Region IX
75 Hawthorne Street
San Francisco, CA 94105
FMO
US EPA. Region X
1200 Sixth Avenue
Seattle. WA 98101
Washington Financial
Management Center
U.S EPA, Code 3303
401 M Street, SW Rm 3407
Washington, DC 20460
Washington Financial
Management Center
U.S EPA, Code 3303
401 M Street, SW Rm 3407
Washington, DC 20460
Region 8 Purchase Orders
Region 8 Training (except
contracts, interagency)
Region 8 Travel
Region 8 Superfund
Cooperative Agreements
Region 9 Purchase Orders
Region 9 Training (except
contract, interagency)
Region 9 Travel
Region 9 Superfund
Cooperative Agreements
Region 10 Purchase Orders
Region 10 Training (except
contract, interagency)
Region 10 Travel
Region 10 Superfund
Cooperative Agreements
HQ Small Purchase Orders
Headquarters Training
(except contract,
interagency)
Headquarters Travel
and
Payroll
22
RTP Financial Mangement
Center
U.S EPA, MD-32
Research Triangle Park
North Carolina 27711
RTP Purchase Orders
RTP Training (except
contract, interagency)
RTP Travel
Contracts
Working Capital Fund Service Agreements
33
Las Vegas Financial Mgt
Center
PO Box 18418
U.S EPA
Las Vegas, Nevada 89193-8515
Las Vegas Purchase Orders
Las Vegas Training (except
contract, interagency)
Las Vegas Travel
Assistance Agreements
State Cooperative Agreements
27
Cincinnati Financial Mgt
Center
26 Martin Luther King Dr.
MS-213
Cincinnati Purchase Orders
Cincinnati Training
(except contract)
Federal Register Notices
EXHIBIT-2520-2-3
-------
27
Cincinnati Financial Mgt
Center
26 Martin Luther King Dr.
MS-213
U.S EPA-Norwood
Cincinnati, Ohio 45268
Cincinnati Purchase Orders
Cincinnati Training
(except contract)
Federal Register Notices
Interagency Agreements (IAG)
Bankcards
Cincinnati Travel
Payments to Federal Agencies
Payments & Collection of IPA Assignments
(for Cin., HQ, RTP, & Las Vegas)
EXHIBIT-2520-2-3
-------
APPROPRIATION IDENTIFIER CODES
CODE TREASURY SYMBOL
TITLE
B
C
D
E
F
H
HR
J
K
L
N
NR
P
T
TR
TR1
TR2
T2
V
W
WR
Y
7
9
68V0108
68T0107
68X0110
68X0103
68-20X8153
68X8221
68X8221
68T0108
68V0107
68V0108
68*0112
68*0112
68X4310
68-20X8145
68-20X8145
68-20X8145
68-20X8145
6878145
68X8741
68T0107
68X4565
68X4311
68*0118
68X4322
Environmental Programs & Management
Science & Technology
Buildings & Facilities
State and Tribal Assistance. Grants (STAG)
Leaking Underground Storage Tanks
Oil Spills Response
Oil Spills Response - Reiburseable
FY95 Abatement Control & Compl carryover
FY95 Research & Development carryover
Environ. Programs & Management reimbursable
inspector General
Inspector General - Reimburseable
FIFRA Revolving Fund
CERCLA (Superfund)
CERCLA (Superfund) Reimburseable
Superfund - Superfund State Contracts (SSC)
Superfund- Cash outs
Superfund-IG
Miscellaneous Contributions
Science & Technology reimbursable
Working Capital Fund
Tolerance Revolving Fund
Direct Loan - Program Account
Direct Loan - Finance Account
T Indicates two-year funding availability and will be filled in with the last digits of the beginning fiscal year and ending
fiscal year (i.e., FY 97/98 EPM: 687/80108).
X in the Treasury Symbol indicates no-year funding.
EXHIBIT-2520-3-1
-------
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-------
INSTRUCTIONS FOR ACCESSING SAGE
SAGE is the Office of Comptroller's computer software program which contains the latest information on the
Agency's Budget and Financial policies and procedures. The System is maintained by FMD. A unique feature to
SAGE is that you can also use the word-search feature if you are looking for something specific related to
financial/budget policies. Once in SAGE, you can access the Resource Management Directive System (RMDS) which
contains EPA's budget/finance directives.
SAGE can be found in the Agency's Information Services Menu. The fundamental key to getting into the Agency's
Information Services Menu from a computer is that the user must be able to access EPA's Wide Area Network (WAN)
menu via the Agency's Backbone (VABS) . For employees located at the HQ level, they can call (202) 260-LANS to
get assistance in finding out how to get into the WAN. Employees located at the Regions should contact their local
LAN Administrator.
The following instructions is to be used as a guide on how to get into SAGE from the Agency's Information
Services Menu when using:
A. WINDOWS
1. From the Main Menu (WAN Services), select the icon titled Agency's LAN Services Menu.
2. Once in the Agency's LAN Services Menu, select the icon titled information Services.
3. Under the Main Menu, scroll down to the "Admin/Mgt" section. Select SAGE which is represented by
a green "$" sign icon.
4. To find a subject in SAGE, follow the example in part C.
!» DOS
1. From the Main Menu, select LAN Services (VABS).
2. Once in the Agency's LAN Services Menu, select Call Agency LAN Services Menu (ALS).
3. Under the Services Menu, select Agency Information Services.
4. Under the Menu, scroll down to SAGE.
5. To find a subject in SAGE, follow the example in part C.
C. EXAMPLE Locate - Object Class Codes for Fiscal Year 97:
1. From the SAGE Menu, select Resources Management Directives.
2. Next, select Chapt. 2590 Budget Accounting Information by Fiscal Year.
3. Next, select Object Class Codes for Fiscal Year 97.
EXHIBIT-2520-3-3
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Budget Hierarchy
The organizational hierarchy of the IFMS budget subsystem and the related inquiry tables are displayed in the exhibit
below: ;
Organizational Level
FULL CONTROL
Sample Codes
Inquiry Tables
Agency
APPROPRIATION
BFY:9798APPR:B
APPR
Agency
APPORTIONMENT
QTR:1
APOR
RPIO
ALLOCATION
BFY: 97 98 APPR: B
RPIO: 16
ALOC
Allowance
Holder
»•*•***»••••****••*•«
SUBALLOCATION
BFY: 97 98 APPR: B
RPIO:16ORG:42
SALC
PRESENCE CONTROL
Allowance
Holder
ALLOWANCE
BFY: 97 98 APPR: B
RPIO:16ORG:42
PE: GUX BOC: 30
ALLT
•*******«»»••**•*•••**•»«*•***•*•**••«•»•*•*••*••»*»•*»•»*»•»**•*
NO CONTROL
Responsibility
SUBALLOWANCE
BFY- 97 98 APPR: B
SASP/SAIN
EXHIBIT-2520-3-4
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HOW TO WRITE A REPROG RAMMING JUSTIFICATION
Written justifications provide the permanent audit trail of explanations for EPA's resource reprogrammings. The
justification protects the initiator by establishing the rationale for the action and making it part of the data record.
Concise, well written justifications are essential to the success of IFMS as an administrative system.
The coded data on your reprogramming already indicates:
1. Programs involved (PE Codes)
2. Offices involved (RPIO/A.H. Codes)
3. Dollar and FTE Amounts
DO NOT REPEAT THIS INFORMATION AS YOUR JUSTIFICATION
What you should be providing as your justification is simply:
1. What the reprogramming is buying for programs, activities, or offices receiving an increase?
2. What the impact is to the programs, activates, or offices losing resources? Something previously budgeted
for has been reduced. Have priorities or schedules changed?
EXAMPLE:
Proper Justification:
This action reprograms $200K for additional contractor support and $80 for additional research equipment to
accelerate the level of Acid Rain research in this fiscal year. The Air research contract with the XYZ Corporation will
be put off until next year as a result of this reprogramming.
Poor Justification:
Transfers funds from the New Chemical Review PE to the Chemical Registration PE to meet end-of-year needs.
NOTE:
Point of contact information should include the name and telephone number of both a budget and a program staff
member.
Center PE: GUX BOC: 30 .
EXHIBIT-2520-3-5
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UNITED STATES ENVIRONMENTAL PROTECTION AGENCY
WASHINGTON. D.C. 20460
MEMORANDUM
SUBJECT: Authorization to Increase Funds to DCN XXXOOO
FROM: Jane DOB, FCO
Program Office
TO: Mrs. Buyer, Purchasing Agent
Small Purchase Unit (3803F)
THRU: Director
Program Office
a i
This memorandum is a request to increase funds to DCN XXXOOO, in the amount of $243.80 to the EPM
Account Number of 97 98 B GUX 42B 000 and $60.95 to the Superfund Account Number of 97 KUX 42B 700. This
increase is for the purchase of chairs from XYZ Industries. I certify funds are available for this increase.
Please call me on 260-0000 if you have any questions, or need additional information.
EXHIBIT-2520-3-6
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APPENDICIES
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APPENDIX A
BUDGET TERMS AND
DEFINITIONS
-------
TERMS AND DEFINITIONS [exerpted from the.GAO Glossary!
Account
A separate financial reporting unit for budget, management, and/or
accounting purposes. All budgetary transactions are recorded in
accounts, but not all accounts are budgetary in nature (that is, some
accounts do not directly affect the budget but are used purely for
accounting purposes). Budget (and off,-budget) accounts are used to
•record all' transactions within the budget (or off-budget), w heres other
accounts (such as deposit fund, credit financing, and foreign currency
accounts) are used for accounting purposes connected with funds that are
nonbudgetary in nature. The Budget Enforcement Act defines account" as
an item for which appropriations are made in any appropriation act; for
items not provided for in appropriation acts, account means an item for
which there is a designated budget account identification code number
in the President's budget.
Account in the President's Budget: Expenditure/
Appropriation and Receipt Accounts Classified by Fund Types
Accounts used by the federal government to record outlays (expenditure
ac counts) and income (receipt accounts) primarily for budgeting or
management information purposes but also for accounting purposes. All
budget (and off budget) accounts are classified as being either
expenditure or receipt (including offsetting receipt) accounts and by
fund group. Budget (and off-budget) transactions fall within either of
two fund groups: (1) federal funds and (2) trust funds.
All .federal fund and trust fund accounts are included within the budget
(that is, they are on-budget) unless they are excluded from the'budget
by law. Federal and trust funds excluded from the budget by law are
classified as being off-budget. The term off-budget differs from the
term non-budgetary. Non-budgetary refers to activities (such as the
credit financing accounts) that do not belong in the budget under
existing concepts, while off-budget refers to accounts that belong
on-budget under budget concepts but that are excluded from the budget
under terms of law.
Federal Fund Accounts
Accounts composed of moneys collected and spent by the federal
government other than those designated as trust funds. Federal fund
accounts include general, special, public enterprise, and intra
governmental fund accounts.
General Fund Ac count s. Federal fund accounts composed of all federal
money not allocated to any other fund account.
1. General Fund Receipt Account
A receipt account credited with all collections that are not earmarked
by law for a specific purpose. These collections are presented in the
Budget of the United States Government as either governmental (budget)
receipts or offsetting receipts. These include taxes, customs duties,
and miscellaneous receipts.
APPENDIX-2520-A-1
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2. General Fund Expenditure Account
An appropriation account established to record amounts appropriated by
law for the general support of federal government activities and the
subsequent expenditure of these funds. It includes spending from .both
annual and permanent appropriations.
Special Fund Accounts Federal fund accounts earmarked by law for a
specific purpose.
1. Special'Fund Receipt Account
A receipt account credited with collections that are earmarked by law
but included in the federal funds group rather than classified as trust
fund collections. These collections are presented in the Budget of the
United States Government as either governmental (budget) receipts or
offsetting receipts.
2. Special Fund Expenditure Account
An appropriation account established to record appropriations,
obligations, and outlays financed by the proceeds of special fund
receipts.
Intra governmental Fund Accounts
Expenditure accounts authorized by law to facilitate financing
transactions primarily within and between federal agencies on. a
revolving fund basis.
1. Intra governmental Revolving Fund Account
An appropriation account authorized to be credited with collections,
primarily from other agencies and accounts, that are earmarked to
finance a continuing cycle of business-type operations, including
working capital funds, industrial funds, stock funds, and supply funds.
2, Management Fund Account
An account authorized by law to credit collections from two or more
appropriations to finance activity not involving a continuing cycle of
business-type operations. Such accounts do not generally own a
significant amount of assets such as supplies, equipment, or loans, nor
do they have a specified amount of capital provided-a corpus. The Navy
Management Fund is an example of such an account.
Consolidated Working Fund Accounts are a subset of management funds.
These are special working funds established under the authority of
Section 601 of the Economy Act (31 U.S.C. 1535, 1536) to receive advance
payments from other agencies or accounts. Consolidated working fund
accounts are not used to finance the work directly but only to reimburse
the appropriation or fund account that will finance the work to be
performed. Amounts in consolidated working fund accounts are available
for the same periods as those of the accounts advancing the funds.
Consolidated working fund accounts are shown as separate accounts on the
books of Treasury, but are not separately identified in the President's
budget. Transactions of these accounts are included in the presentation
of the appropriation or fund account actually performing the service or
providing the materials.
APPENDIX-2520-A-2
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Trust Fund Accounts :
Accounts designated as trust funds by law, regardless of all other
meaning of the words "trust fund." A, trust fund account is usually
either a receipt or an expenditure account. A trust revolving fund,
however, receives offsetting collections authorized to be credited to
an expenditure account.
Trust Fund,Receipt Account
A receipt account credited with collections classified as trust fund
collections. These collections are presented as either governmental
(on-budget or off-budget) receipts or offsetting receipts.
Trust Fund Expenditure Account
An appropriation account established to record amounts appropriated to
finance programs specified by law as being trust funds. Such funds may
be on-budget or off-budget.
Trust Revolving Fund Account • . •
A trust fund expenditure account that is an appropriation account
authorized to be credited with collections and used to carry out a .cycle
of business-type operations in accordance with statute.
Allocation
For the purposes of budgeting, an allocation is the amount of budget
authority transferred from one agency, bureau, or account that is set
aside in a transfer appropriation account to carry out the purposes of
the parent appropriation or fund. (The appropriation or fund from which
the allocation is made is called the parent appropriation or fund.) For
example, an allocation is made when one or more agencies share the
administration of a program for which appropriations are made to only
one of the agencies or to the President. Transactions involving
allocation accounts appear in the Object Classification Schedule, with
the corresponding Program and Financing Schedule, in the Budget of the
United States.
Allotment
An authorization by either the agency head or another authorized
employee to his/ her subordinates to incur obligations within a
specified amount. Each agency makes allotments pursuant to specific
procedures it establishes within the general requirements stated in OMB
Circular A-34. The amount allotted by an agency cannot exceed the amount
apportioned by the Office of Management and Budget.
^.
Antideficiency Act
Enacted legislation which:
o prohibits the making of expenditures or the incurring of obligations
prior to appropriations,
o prohibits the incurring of obligations or the making of expenditures
(outlays) in excess of amounts available in appropriation or fund
accounts unless specifically authorized by law (31 U.S.C. 1341(a)),
o requires agencies to apportion appropriated funds and other budgetary
resources (31 U.S.C. 1512),
APPENDIX-2520-A-3
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o requires a system of administrative controls within each agency (see
31 U.S.C. 1514 for the administrative divisions established),
o prohibits incurring any obligation or making any expenditure (outlay)
in excess of an apportionment or reapportionment or in excess of other
subdivisions established pursuant to 31 U.S.C. 1513 and 1514 (31 U.S.C.
1517),
o specifie's penalties for antideficiency violations (see Antideficiency
Act Violation),
o requires the apportionment of appropriation or fund accounts to
prevent the need for a supplemental or deficiency appropriation, and
o assists in bringing about the most effective and economical use of
appropriations and funds.(31 U.S.C. 1512-1519).
The act permits agencies to reserve funds (that is, withhold them from
obligation)under certain circumstances.
Antideficiency Act Violation
An Antideficiency Act violation occurs when one or more of the following
occurs:
o over obligation or over expenditure of an appropriation or fund
account (31 U.S.C. 1341(b));
o entering into a contract or making an obligation in advance of an
appropriation, unless specifically authorized by law {31 U.S.C.
1341(a));
o acceptance of voluntary service, unless authorized by law (31 U.S.C.
1342); or
o over obligation or over expenditure of (1) an apportionment or
reapportionment or (2) amounts permitted by the administrative control
of funds regulations (31 U.S.C. 1517(a)).
Penalties for Antideficiency Act violations include administrative
discipline, such as suspension from .duty without pay or removal from
office. In addition, an officer or employee convicted of willfully and
knowingly violating the law shall be fined wt more than $5,000,
imprisoned for not more than 2 years, or both (31 U.S.C. 1349, 1350,
1518, and 1519).
Apportionment
An action by which OMB distributes amounts available for obligation,
including budgetary reserves established pursuant to law, in an
appropriation or fund account. An apportionment divides amounts
available for obligation by specific time periods (usually quarters),
activities, projects, objects, or a combination thereof. The amounts so
apportioned limit the amount of obligations that may be incurred. In
apportioning any account, some funds may be reserved to provide for
contingencies or to effect savings, pursuant to the Antideficiency Act.
Funds, including Antideficiency Act reserves, may also be proposed for
deferral or rescission pursuant to the Impoundment Control Act of 1974
(2 U.S.C. 681-688). '
APPENDIX-2520-A-4
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The apportionment process is intended to (1) prevent the obligation of
amounts available within an appropriation or fund account in a manner
that would require deficiency or supplemental appropriations and (2)
achieve the most effective and economical use of amounts made available
for obligation.
Appropriation Act
A statute, ,under the jurisdiction of the House and Senate Committees on
Appropriations, that generally provides legal authority for federal
agencies to incur obligations and to make payments out of Treasury for
specified purposes. An appropriation act fulfills the requirement of
Article I, section 9 of the Constitution, which provides that no money
shall be drawn from the Treasury, but in Consequence of Appropriations
made by Law." Consequently, even entitlements must be funded by
appropriations; however, such appropriations (often permanent,
indefinite ones that are not under the jurisdiction of the
appropriations committees) may be created by authorizing legislation.
An 'appropriation act generally follows enactment of authorizing
legislation unless the authorizing legislation provides budget
authority.
The three major types of appropriation acts are regular, supplemental,
and continuing. Regular appropriation acts are all appropriation acts
that are not supplemental or continuing. Currently, 13 regular
appropriation acts are considered annually. From time to lime,
supplemental appropriation acts are also enacted. When action on regular
appropriation bills is not completed before the beginning of the fiscal
year, a continuing resolution or bill may be enacted to provide funding
for the affected agencies for the full year, up to a specified date, or
until their regular appropriations are enacted.
Authorizing Committee
A standing committee of the House or Senate with legislative
jurisdiction over the subject matter of those laws, or parts of laws,
that set up or continue the operations of federal programs or agencies.
An authorizing committee also has jurisdiction in those instancesvwhere
backdoor authority is provided in the substantive legislation.
Authorizing Legislation • .
Substantive legislation that sets up or continues the operation of a
federal program or agency either indefinitely or for a specific period
of time or that sanctions a particular type of; obligation or expenditure
within a program. .
Authorizing legislation is normally a prerequisite for appropriations.
It may place a limit on the amount of budget authority to be included
in appropriation acts or it may authorize the appropriation of "such
sums as may be necessary." In some instances, authorizing legislation
may provide authority to incur debts or may mandate payment to
particular persons or political subdivisions of the country.
APPENDIX-2520-A-5
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Budget Amendment
A revision to a pending budget request which the President submits to
the Congress before the Congress completes appropriations action.
Budget Authority
Authority provided by law to enter into financial obligations that will
result in,immediate or future outlays involving federal government
funds. Budget authority includes the credit subsidy cost for direct loan
and loan guarantee programs, but does not include authority to insure
or guarantee the repayment of indebtedness incurred by another person
or government.
The basic forms of budget authority include (1) appropriations, (2)
borrowing authority, (3) contract authority, and (4) authority to
obligate and expend offsetting receipts and collections. Budget
authority may be classified by its duration (1-year, multiple-year, or
no-year), by the timing of the legislation providing the authority
(current or permanent), by the manner of determining the amount
available (definite or indefinite), or by its availability for new
obligations.
Forms of Budget Authority:
Appropriations
Authority given to federal agencies to incur obligations and to make
payments from Treasury for specified purposes. An appropriation act, the
most common means of providing budget authority, usually follows the
enactment of authorizing legislation, but in some cases the authorizing
legislation itself provides the budget authority.
Appropriations do not represent cash actually set aside in Treasury for
purposes specified in the appropriation act; they represent amounts that
agencies may obligate during the period of time specified in the
respective appropriation acts. Certain types of appropriations are not
counted as budget authority because they do not provide authority to
incur obligations. Among these are appropriations:
o to liquidate contract authority (legislation to provide funds to pay
obligations incurred against contract authority)
o to redeem outstanding debt (legislation to provide funds for debt
retirement), and to refund receipts.
Borrowing Authority
Authority that permits agencies to incur obligations and make payments
to liquidate the obligations out of borrowed moneys. Usually the funds
are borrowed from Treasury, but in a few cases agencies borrow directly
from the public. Borrowing authority does not include Treasury's
authority to borrow from the public or other sources.
Contract Authority
Authority that permits obligations to be incurred in advance of
appropriations or receipts. Contract authority is therefore unfunded and
a subsequent appropriation or offsetting collection is needed to
liquidate the obligations.
APPENDIX-2520-A-6
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Of £ setting Receipts and Collections
Authority to obligate and expend the proceeds of offsetting receipts and
collections. The Congressional Budget Act of 1974, as amended by the
Budget Enforcement Act of 1990, defines offsetting receipts and
collections as negative budget authority arid the reductions thereof as
positive budget authority.
Determination of Amount:
» , .
Definite Authority
Budget authority which is stated as a specific sum at the time the
authority is granted. This type of authority, whether in an
appropriation act or other law, includes authority stated as "not to
exceed" a specified figure.
Indefinite Authority
Budget authority of an unspecified amount of money. Indefinite budget
authority (usually an appropriation) may be appropriated as all or part
of the amount of proceeds from the sale of financial assets, the amount
necessary to cover obligations associated with payments, the receipts
from specified sources-the exact amount of which is determinable only
at some future date or it may be appropriated as "such sums as may be
necessary" for a given purpose.
Duration:
One—Year (Annual) Authority
Budget authority which is available, for obligation only during a
specific fiscal year and which expires, if not obligated, at the end of
that time. ,lt is also known as a "fiscal year" or "annual" budget
authority.
^ultiple-Year Authority
Budget authority which is available for a specified period of time in
excess of 1 fiscal year. This authority generally takes the form of
2-year, 3-year, etc., availability but may cover periods that do not
coincide with the start or end of a fiscal year. For example, the
authority may be available from July 1 of one year 'through September. 30
of the following fiscal year, a period of 15. months. This type of
multiple-year authority is sometimes referred to as "forward funding."
Ho—Year Authority
Budget authority that remains available for obligation for an indefinite
period of time, usually until the-objectives for which the authority was
made available are attained.
Extensions of Budget Authority:
Reappropriation
Statutory action to continue the availability, whether for the same or
different purposes, of all or part of the unobligated portion of budget
authority that has expired or would otherwise expire.
Re-appropriations are counted as budget authority in the first year for
which the availability is extended.
APPENDIX-2520-A-7
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Continuing Appropriation/Continuing Resolution
Legislation that may be enacted to provide budget authority for federal
agencies and/or specific activities to continue in operation when the
Congress and the President have not completed action on appropriations
by the beginning of the fiscal year. Until regular appropriations are
enacted, continuing appropriations may take their place. Continuing
appropriations usually are passed in the legislative form of joint
resolutions.
A continuing resolution may be enacted for the full year, up to a
specified date, or until regular appropriations are enacted. A
continuing resolution usually specifies a maximum rate at which the
obligations may be incurred based on levels specified in the resolution.
The resolution may state that obligations may not exceed the current
rate or must be the lower of the amounts provided in the appropriations
bills passed in the House or Senate. If enacted to cover the entire
fiscal year, the resolution will usually specify amounts prov for each
appropriation account.
Timing of Legislative Action: '--'• •
Current Authority • *•,•••-'''••
Budget authority made available by the Congress in; or immediately prior
to, the fiscal year or years during which the funds are available for
obligation.
Permanent Author!
Budget authority that is available as the result of previously enacted
legislation and which does not require new legislation for the current
year. Such budget authority can be the result of substantive legislation
or appropriation acts. When budget authority is enacted that will be
treated as permanent authority in subsequent years, it is .treated as
permanent authority the first year it becomes available, as well as in
succeeding years.
Availability for New Obligations:
Expired Budget Authority
Budget authority which is no longer available to incur new obligations.
Such authority is still available for 5 years after the account expires
for the payment of those valid obligations which were incurred before
the authority expired. Unobligated balances of expired budget authority
remain available for 5 years after the account expires to cover
adjustments to prior obligations or obligations that should have been
but may not have been recorded at that time. (For a statutory reference,
see 31 U.S.C. 1552 (a)(2).
Unexpired Budget Authority
Budget authority which is available for incurring new obligations.
Budget Estimates
Estimates of budget authority, outlays, receipts, or other budget
measures that cover the current, budget, and future years, as reflected
in the President's budget and budget updates.
APPENDIX-2520-A-8
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Budget Preparation System (formerly BPS, now MAX)
A computer system used by OMB to collect and process much of the
information required for preparing the budget.
Budgetary Resources
The forms of* authority given to an agency allowing it to incur
obligations. Budgetary resources include the following: new budget
authority, unobligated balances, direct spending authority, and
obligation'limitations.
Closed Account
An appropriation account whose balance has been canceled. Once balances
are canceled, the .amounts are not available for obligation or
expenditure for any purpose.
An account available for a definite period (fixed appropriation account)
is canceled 5 fiscal years after the period of availability for
obligation ends. .
An account available for an indefinite period (no-year account) is
canceled if (1) the head of the agency concerned or the President
determines that the purposes for which the appropriation was made have
been carried out and (2) no disbursement has been made against the
appropriation for 2 consecutive fiscal years.
Commitment
A commitment is an administrative reservation of an allotment or of
other funds in anticipation of their obligation.
Congressional Budget
The budget as set forth by the Congress in a concurrent resolution on
the budget. By law, the resolution establishes, for the fiscal year
beginning on October 1 of the year of the resolution, planning levels
for the 2 following fiscal years and appropriate levels for the
following:
o total federal revenues;
o the surplus or deficit hi the budget;
o new budget authority, budget outlays, direct loan obligations, and
primary loan guarantee commitments -in total and for each major
functional category;
o the public (Treasury) debt practically defined as debt subject to
statutory limit; and
o for.purposes of protecting Social Security trust funds in the Senate,
Social Security outlays and revenues. .
Congressional Budget Act
The law (Titles I-IX of the Congressional Budget and Impoundment Control
Act of 1974, .as. amended, 2 U.S.C. 601461) that established the
congressional budget process and created the Senate and House Budget
Committees and Congressional Budget Office.
APPENDIX-2520-A-9
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The act created a timetable for the budget process, established a
requirement for a yearly concurrent resolution on the budget and
procedures concerning its adoption and set forth a procedure called
reconciliation to assure congressional committee compliance with the
concurrent resolution on the budget.
Contingent Liability
An existing condition, situation, or set of circumstances which poses
the possibility of a loss to an agency that will ultimately be resolved
when one or more future events occur or fail to occur. Contingent
liabilities may lead to outlays. Contingent, liabilities arise, for
example, with respect to unadjudicated claims and flood insurance, .loan
guarantee programs, and bank deposit insurance: programs. Contingent
liabilities are normally not covered by budget authority.
However, under credit reform, for most programs, loan guarantee
commitments cannot be made unless the Congress has made appropriations
of budget authority to cover the credit subsidy cost in advance in
annual appropriations acts.
Financing Account
A non-budget account (or accounts) associated with each credit program
account which holds balances, receives the subsidy cost payment from the
credit program account, and includes all other cash flows.to and from
the government resulting from direct loan obligations or loan guarantee
commitments made on or after October 1, 1991.
Deferral of Budget Authority
Temporary withholding or delaying the obligation or expenditure of
budget authority or any other type of executive action which effectively
precludes the obligation or expenditure of budget authority. Budget
authority may be deferred to provide for contingencies, to achieve
savings or greater efficiency in the operations of the government, or
as otherwise specifically provided by law. Budget authority may not be
deferred in order to effect a policy in lieu of one established by law
or for any other reason.
Deferrals may be proposed by agencies but must be communicated to the
Congress by the President in a special message. Deferred budget
authority may not be withheld from obligation unless an act is passed
to approve the deferral and the act is presented to the President.
Additionally, unless the Congress has approved a deferral, budget
authority whose availability expires at the end of the fiscal year must
be made available with sufficient time remaining in the fiscal year to
obligate that budget authority before the end of the fiscal year.
Deficiency Apportionment
An apportionment by the Office of Management and Budget for the fiscal
year in an amount or rate that may compel the enactment of supplemental
budget authority. Such apportionments may only be made under certain
specified conditions as provided for in the Antideficiency Act, 31
U.S.C. 1515. In- such instances, the need for additional budget
authority is usually indicated by apportioning for the fourth quarter
less than the amount that will actually be required. Approval of
requests for deficiency apportionment does not authorize agencies to
exceed available resources within an account.
APPENDIX-2520-A-10
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Deficiency Appropriation
A type of supplemental appropriation which provides budget authority
necessary | to cover obligations, that have been incurred in excess of
available authority.
Deficit
Budget Deficit
The amount by which the government's budget outlays exceed its budget
receipts fbr a given period, usually a fiscal year. ..For purposes of
defining deficits under Gramm-Rudman-Hollings as amended by the Budget
Enforcement Act, this amount excludes the off-budget activities such as
the outlays and receipts of the Postal Service and Social Security.
Total Deficit
The amount by which the government's on-budget and off-budget outlays
exceed the sum of its on-budget and off-budget receipts for a given
period, usually a fiscal year. :
Deobligation
An agency's cancellation or downward adjustment of previously recorded
obligations. . - '*
Earmarking ~,
Either of the following: . .
(1) Dedicating collections by law for a specific purpose or program.
Earmarked collections comprise trust fund receipt accounts, special fund
receipt accounts, and offsetting collections credited to appropriation
accounts. These collections may be classified as budget receipts,
proprietary receipts, or reimbursements to appropriations.
(2) Dedicating appropriations for a particular purpose. Legislative
language may designate any portion of a lump-sum amount for particular
purposes.
Emergency Appropriation (Budget Enforcement Act Term)
For fiscal years 1991 through 1995, an appropriation designated as an
emergency requirement by both the President and the Congress. Under BEA,
the discretionary spending limits are adjusted by the total amount of
such appropriations for the fiscal year in which the appropriation was
enacted and each succeeding year through 1995 and will not cause a
sequestration.
Expenditure
With respect to provisions of 31 U.S.C. 1341 (a) and 2 U.S.C. 622(1),
a term that has the same definition as outlay or disbursement.
Expense
For accounting purposes, the outflow of assets or incurrence of
liabilities (or both) during a period as a result of rendering services,
delivering or producing goods, or carrying out other normal operating
activities.
APPENDIX-2520-A-ll
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Expired Account
An appropriation or fund account in which the balance is no longer
available for incurring new obligations because the time available for
incurring such obligations has expired. Expired accounts will be
maintained by fiscal year identity for 5 years. During this 5-year
period, obligations may be adjusted if otherwise proper and outlays may
be made from these accounts. Unobligated balances will not be withdrawn
from expired accounts. • •
They will remain available for legitimate obligation adjustments or for
obligations properly chargeable to such accounts, which should have been
but were not recorded, but not for new obligations. After the five-year
period has elapsed, all obligated and unobligated balances are canceled
and the expired account is closed.
Fiscal Policy
Federal government policies with respect to taxes and spending which are
intended to promote the nation's macroeconomic goals, particularly with
respect to employment, gross domestic product, price level stability,
equilibrium in the balance of payments, the exchange rate, the current
account, and the national savings/investment balance. The budget process
is a major vehicle for determining and implementing federal fiscal
policy.
Fiscal Year
Any yearly accounting period, regardless of its relationship to a
calendar year. The fiscal year for the federal government begins on
October .1 of each year and ends on September 30 of the following year,
it is designated by the calendar year in which it ends. For example,
fiscal year 1990 began October 1, 1989, and ended September 30, 1990.
(Prior to fiscal year 1977, the federal fiscal year began on July 1 and
ended on June 30.)
Budget Year
The fiscal year for which the budget formulation estimates are being
considered, that is the fiscal year following the current year. For
Budget Enforcement Act purposes, the term budget year means, with
respect to a session of Congress, the fiscal year of the Government that
starts on October 1 of the calendar year in which that session begins.
Current Year
The fiscal year immediately preceding the budget year. For Budget
Enforcement Act purposes, the term current year means, with respect to
a budget year, the fiscal year that immediately precedes that budget
year.
Prior Year
The fiscal year immediately preceding the current year.
Fund Accounting
The legal requirement that federal agencies establish accounts for
segregating revenues, other resources, related liabilities, obligations,
and balances in order to carry out specific activities or achieve
certain objectives in accordance with special regulations, restrictions,
or limitations.
APPENDIX-2520-A-12
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In a broad sense, the federal government requires fund accounting to
demonstrate agency compliance with existing legislation for which
government funds have been appropriated or otherwise authorized. One of
the most important laws requiring federal agencies to adhere to fund
accounting concepts is the Antideficiency Act.
Grant
A federal ^financial assistance award making payme'nt in cash or in kind
for a specified purpose. The federal government is not expected to have
substantial involvement with, the' state or local government or other
recipient while the contemplated, activity is being .performed.
The term "grants" frequently has a broader meaning and may include
grants to nongovernmental recipients, whereas the term "grants-in-aid"
is commonly restricted to grants to states and local governments. The
two major forms of federal'grants-in-aid are block and categorical.
Block grants are given primarily to general purpose governmental units
in accordance with a statutory formula.
Such grants can be used for a variety of activities within a broad
functional area Examples of federal block-grant programs are the Omnibus
Crime Control and Safe Streets Act of 1968, the Housing and Community
Development Act of 1974, and the grants to states for social services
under Title,XX of the Social Security Act. ' -: -.
Categorical grants can be used only for a specific program. They may be
formula' or project grants. Formula grants allocate federal funds to
states or their subdivisions in accordance with a distribution formula
prescribed by law or administrative regulation. Project grants provide
federal funding for fixed'or known periods for specific projects or the
delivery of specific services or products. .
Impoundment
Any action or inaction by an officer or employee of the federal
government that precludes obligation or expenditure of budget authority.
Incremental Funding
The provision or recording of budgetary resources for a program or
project based on obligations estimated to be incurred within a fiscal
year when such budgetary resources will not cover all the program's or
project's obligations. Contracts that cannot be separated -for
performance by fiscal year may not be funded on an incremental basis
without statutory authority. •
Internal Control
Plan of organization, methods, and procedures adopted by management to
ensure that (1) resource use is consistent with laws, regulations, and
policies; (2) resources are safeguarded against waste, loss, and misuse,-
and,(3) reliable data are obtained, maintained, and fairly disclosed in
reports.
Liability
Assets owed for items received, services received, assets acquired,
construction performed (regardless of whether invoices have been
received), an amount received but not yet earned, or other expenses
incurred.
APPENDIX-2520-A-13
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Liabilities include (1) amounts owed for goods in the hands of
contractors under the constructive delivery concept (when an agency, the
seller, meets long-term contract obligations) and (2) amounts owed under
grants, pensions, awards, and other indebtedness not involving the
furnishing of goods and services.
Limitation
A restriction on the amount of budgetary resources that can be obligated
or committed for a specific purpose. While limitations are most often
established through appropriations acts,.they can also be established
through authorizing legislation. Limitations may be placed on the
availability of funds for program levels, administrative expenses,
direct loan obligations, guaranteed loan commitments, or other purposes.
For the purposes of the Budget Enforcement'Act, obligation limitations
are one type of budgetary resource because they establish the amount
that can be obligated.
M Account ; •• ., •..- ••:: .„.>.
A successor account into which-obligated balances (unexpended funds)
under an appropriation were transferred from the expired account
(merged) at the end of the second full fiscal year following expiration.
The national Defense Authorization Act of 1991 (Public Law 101-510)
amended the procedures for closing appropriation and.fund.-accounts.
Under this legislation, no new M accounts will be established and
existing M accounts will be phased out.
Merged Surplus Account
An account that represented an unobligated balance from an appropriation
whose period of availability had been expired for more than 2 years. The
National Defense Authorization Act of 1991 (F.L 101-510) amended the
procedures for closing appropriation and fund accounts. Under this
legislation, no new merged surplus accounts will be established and
existing ones will be phased out.
Multiyear Budget Planning
A process such as the one used to develop the President's budget and the
Congressional budget designed to ensure that the long-range consequences
of budget decisions are identified and reflected in the budget totals.
The President's (or executive) budget includes multiyear planning
estimates for budget authority, outlays, and receipts for 4 years beyond
the budget year. The congressional budget process considers estimates
covering a 3 year period. However, under the Budget Enforcement Act,
congressional budgets cover a 5 year period. This process provides a
structure for the review and analysis of long-term program and tax
policy choices.
OMB planning estimates are either presidential policy or current
services estimates. Presidential policy estimates represent projections
or extrapolations of likely outcomes based upon current law and
enunciated administration policy. In some cases, outyear presidential
policy estimates represent outyear policy rather than an extrapolation
from budget-year policy. Current services estimates represent
projections of possible outcomes based on the continuation of existing
levels of service without policy changes.
APPENDIX-2520-A-14
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New Budget Authority
Budget authority that first becomes available for obligation in a given
fiscal year. This includes budget authority .that becomes available as
a result of a reappropriation or a statutory change in the availability
of unobligated balances from a prior fiscal year. It also includes a
change in the estimated level of indefinite budget authority,
Object Classification
A uniform classification identifying the obligations of the federal
government by the types of goods or services purchased (such as
personnel compensation; supplies and materials, and equipment) without
regard to the agency involved or the purpose of the programs for which
they are used. If the obligations are in a single object classification
category, the classification is identified in the Program and Financing
Schedule in the .Budget of the United States Government. For the
activities distributed among two or more object classification
categories, the budget has a separate object classification schedule to
show the distribution of the obligations by object classification.
General instructions are provided in OMB Circular A-ll.
Obligational Authority
The sum of (1) budget authority provided for a given fiscal year, (2)
unobligated balances of amounts brought forward from prior years, (3)
amounts of offsetting collections to be credited to specific funds or
accounts during that year, and (4) transfers between funds or accounts.
The balance of obligational authority is an amount carried over from one
year to the next because not all obligational authority that becomes
available in a fiscal year is obligated and paid out in that same year.
Balances are described as (1) obligated, (2) unobligated, or (3)
unexpended. .
f
Obligated Balances
The amount of obligations already incurred for which payment has not yet
been made. For a fixed appropriation account, this balance can be
carried forward and retains its fiscal year identity for five fiscal
years after the period of availability ends. At the end of the fiscal
year, the account is closed and any remaining balance is canceled.
Obligated balances of an appropriation account available for an
indefinite .period may be closed if (1) specifically rescinded by law,
or (2) the head of the agency concerned or the President determines that
the purposes for which the appropriation was made have been carried out
and disbursements have not been made against the appropriation for 2
consecutive years.
Unobligated Balance
The portion of obligational authority that has not yet been obligated.
Unobligated balances whose period of availability has expired are not
available for new obligation and may only be used for recording,
adjusting, and liquidating obligations properly chargeable to the fiscal
year account. For a fixed appropriation account, the balance can be
carried forward for five fiscal years after the period of availability
ends.
APPENDIX-2520-A-15
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At the end of the fifth fiscal year, the account is closed and any
remaining balance is canceled. For a no-year account, the unobligated
balance is carried forward indefinitely until (1) specifically rescinded
by law, or (2) the head of the agency concerned or the President
determines that the purposes for which the appropriation was made have
been carried out and disbursements have not been made against the
appropriation for 2 consecutive years.
t
Unexpended Balance - - - .
The sum of the obligated and unobligated balances.
Obligations Incurred
Amounts of orders placed, contracts awarded, services received, "and
similar transactions during a given period that will require payments
during the same or a future period. Such amounts will include outlays
for which obligations have not been previously recorded and will reflect
adjustments for differences between obligations previously recorded and
actual outlays to liquidate those obligations.
Outlay
The issuance of checks, disbursement of cash, or electronic transfer of
funds made to liquidate a federal obligation. Outlays also occur when
interest on the Treasury debt held by the public accrues and when the
government issues bonds, notes, debentures", monetary credits, or other
cash-equivalent instruments in order to liquidate obligations. Also,
under credit reform, the credit subsidy cost is recorded as an outlay
when a direct or guaranteed loan is disbursed.
Outlays during a fiscal year may be for payment of obligations incurred
in prior years (prior-year obligations) or in the same year. Outlays,
therefore, flow in part from unexpended balances of prior-year budgetary
resources and in part from budgetary resources provided for the year in
which the money is spent.
Outyear
Any year (or years) beyond the budget year for which projections are
made. For Budget Enforcement Act purposes, the term outyear means, with
respect to a budget year, any of the fiscal years that follow the budget
year through fiscal year 1995.
Reapport ionment
A revision of a previous apportionment of budgetary resources for an
appropriation or fund account. This revision must be approved by the
Office of Management and Budget. Agencies usually submit requests for
re apportionment to OMB as soon as a change becomes necessary due to
changes in amounts available, program requirements, or cost factors.
(For exceptions, see OMB Circular A-34, sec. 44.4.) This approved
revision would ordinarily cover the same period, project, or activity
covered in the original apportionment.
Reimbursement
A sum (1) that is received by the federal government as a repayment for
commodities sold or services furnished either to the public or to
another government account and (2) that is authorized by law to be
credited directly to specific appropriation and fund accounts.
APPENDIX-2520-A-16
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These amounts" are deducted from the total obligations incurred (and
outlays) in determining net obligations (and outlays) for such accounts.
Reimbursements between two accounts for goods or services are an
expenditure transaction/transfer.
Anticipated reimbursements.are, in the case of transactions with the
public, estimated collections of expected advances to be received or
expected reimbursements to be earned. In transactions between government
accounts, anticipated reimbursements consist of orders expected to be
received for which no orders have been accepted.
Reobligation
Obligation of deobligated funds for another purpose.
Reprogramming
Shifting funds within an appropriation or fund account to use them for
different purposes than those contemplated at the time of appropriation
(for example, obligating budgetary resources for a different
program/program element from the one originally planned). While a
transfer of funds involves shifting funds from one account to another,
reprogramming involves shifting funds within an account.
Reprogramming is generally preceded by consultation between federal
agencies and the appropriate congressional committees. It often involves
formal notification and opportunity for congressional committees to
state their approval or disapproval.
Rescission
Legislation enacted by Congress that cancels the availability of
budgetary resources previously provided by law before the authority
would otherwise lapse.
The Impoundment Control Act of 19,74 (2 U.S.C. 683) provides for the
President to propose rescissions whenever the President determines that
all or part of any budget authority will not be needed to carry out the
full objectives or scope of programs for which the authority was
provided. Also,a rescission will be proposed if all or part of any
budget authority limited to a fiscal year that is, annual appropriations
or budget authority of a multiple-year appropriation in the last year
of availability is to be reserved from obligation for the entire fiscal
year. Rescission of budget authority may also be proposed for fiscal
policy or other reasons. Amounts proposed for rescission are withheld
for up to 45 calendar days of continuous session while the Congress
considers the proposals.
All funds proposed for rescission, including those withheld, must be
reported to.the Congress in a special message. If both houses have not
completed action on a rescission proposed by the President within 45
calendar days of continuous session, any funds being withheld must be
made available for obligation. Congress may also initiate rescissions
through its own appropriations process. Such congressional action occurs
for various reasons, including changing priorities, program
terminations, excessive unobligated balances, and program slippage.
APPENDIX-2520-A-17
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Rescission Bill
A bill or joint resolution that cancels, in whole or in part, budget
authority previously granted by law. Rescissions proposed by the
President must be transmitted in a special message to the Congress.
Under section 1012 of the Impoundment Control Act of 1974 (2 U.S.C.
683), unless both houses of the Congress complete action on a rescission
bill within 45 calendar days of continuous session after receipt of the
proposal, the budget authority must be made available for obligation.
Restoration '
An unobligated amount previously withdrawn • (that is, transferred out of
an appropriation account) by administrative action that is returned to
the account and again made available for'obligation and outlay.
Revenue
Either'of the following:
(1) As used in ..the congressional budget process, a synonym for
governmental receipts. Revenues result from amounts, such as receipts
from individual income taxes, that are owed to the government but for
which no current government action is required. Article I, section 7 of
the U.S. Constitution requires that revenue bills originate in the House
of Representatives.
(2) As used in an accounting sense, the increase in assets (or decrease
in liabilities) that results from operations. Revenues result from (1)
services performed by the federal government and (2) goods and other
property delivered to purchasers.
Spending Authority
As defined by section 401° of the Congressional Budget Act of 1974, as
amended (2 U.S.C. 651(c)), a collective designation for authority
provided in laws other than appropriation acts to obligate the
government to make payments. It includes contract authority, authority
to borrow, and entitlement authority for which the budget authority is
not provided in advance by appropriation acts. It also includes
authority to forgo the collection of proprietary offsetting receipts and
to make any other payments for which the budget authority is not
provided in advance by appropriation acts. Spending authority is
commonly referred to as backdoor authority or 401® authority.
Spending Committee
A standing committee of the House or Senate with jurisdiction over
legislation permitting the obligation of funds. The House and Senate
Appropriations Committees are spending committees for discretionary
programs. For other programs, the authorizing legislation itself permits
the obligation of funds (backdoor authority), In that case, the
authorizing committees are the spending committees.
Standard General Ledger Chart of Accounts
A uniform listing of accounts and supporting transactions that
standardizes federal agency accounting and supports the preparation of
standard external reports.
APPENDIX-2520-A-18
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Supplemental Appropriation
An act appropriating funds in addition to those in an annual
appropriation act. Supplemental appropriations provide additional budget
authority beyond the original estimates for programs or activities
(including new programs authorized after the date of the original
appropriation act) in cases where the need for funds is too urgent to
be postponed until enactment of the regular appropriation bill,
Supplementals may sometimes include items not appropriated in the
regular bills for lack of timely authorizations.
Surplus . .
Budget Surplus
The amount by which the government's budget receipts exceed its budget
outlays for a given period, usually a fiscal year: Sometimes a deficit
is a negative surplus.
Total Surplus .
The .amount by which the sum of the government's on-budget and off-budget
receipts exceed the sum of its on-budget and off-budget outlays for a
given period, usually a fiscal year.
: •';
Suspense Account . .
A combined receipt and expenditure account established to temporarily
hold funds which are later refunded or paid into another government fund
when an administrative or final determination as to the proper
disposition is made.
Transfer
Shifting of all or part of the budget authority in one appropriation or
fund account to another, as specifically authorized by law. The nature
of the transfer determines whether the transaction is treated as an
expenditure or a nonexpenditure transfer.
Expenditure Transfer
A transaction between appropriation and fund accounts which represents
payments, repayments, or receipts for goods or services furnished or to
be furnished. Where the purpose is to purchase goods or services or
otherwise benefit the transferring account, an expenditure
transfer/transaction is 'recorded as. an obligation/outlay in the
transferring account and an offsetting collection in the receiving
accounts. If the receiving account is a general fund appropriation
account or a revolving fund account, the offsetting collection is
credited to the appropriation or fund account. If the receiving account
is a special fund or trust account, the offsetting collection.is usually
credited to a receipt account of the fund. All transfers between federal
funds and trust funds-are also treated as expenditure transfers.
Nonexpenditure Transfer
For accounting and reporting purposes, a* transaction between
appropriation and fund accounts that does not represent payments for
goods and services received or to be received but rather serves only to
adjust the amounts available in the accounts for making payments.
However, transactions between budget accounts and deposit funds will
always be treated as expenditure transactions since the deposit funds
are outside the budget. Nonexpenditure transfers also include
allocations.
APPENDIX-2520-A-19
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These transfers may not be recorded as obligations or outlays of the
transferring accounts or as reimbursements or receipts of the receiving
accounts. For example, the transfer of budget authority from one account
to another to absorb the cost of a federal pay raise is a nonexpenditure
transfer.
Undelivered Orders
The value ,of goods and services ordered and obligated which have not
been received. This amount includes any orders for which advance payment
has been made but for which delivery or performance has not yet
occurred. This term is synonymous with unliquidated obligations.
User Pee •' " • '"" '""• " J.; . . •• - - • • ; -.-•
A fee charged to users for goods or services provided by the federal
government. User fees generally apply to federal activities that provide
special benefits to identifiable recipients above and beyond what is
normally available to the public. User fees are normally related to the
cost of the goods or services provided. They may be paid into the
general fund or, under specific statutory authority, may -be made
available to an agency carrying out the activity. An example is a fee
for entering a national park.
From an economic point of view, user fees may also be collected through
a tax such as an excise tax. Since these collections result from the
government's sovereign powers, the proceeds are recorded as budget
receipts, not as offsetting receipts or offsetting collections.
In the narrow budgetary sense, a toll for the use of a highway is
considered a user fee because it is related to the specific use of a
particular section of highway. Such a fee would be counted as an
offsetting receipt or collection and might be available for use by the
agency. Alternatively, highway excise taxes on gasoline are considered
a form of user charge in the economic sense, but since the tax must be
paid regardless of how the gasoline is used and since it is not directly
linked with the provision of the specific service, it is considered a
tax and is recorded as a governmental receipt in the budget.
Working Capital Fund
A revolving fund that operates as an accounting entity. In these funds,
the assets are capitalized and all income is in the form of offsetting
collections derived from the funds' operations and available in their
entirety to finance the funds' continuing cycle of operations without
fiscal year limitation. A working capital fund is a type of intra
governmental revolving fund.
APPENDIX-2520-A-20
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APPENDIX B
SAMPLE IFMS TABLES
Budget Inquiry Tables... B2 -
Budget Reference Tables ......B10
Spending/Purch.Reference Tables.......B17
Budget Reprogramming Tables............B28
B16
B27
B40
-------
Fiscal Year Appropriation Inquiry Table (FAPP)
The FAPP table provides appropriation totals by fiscal year. While
it provides similar information to the APPR table, the FAPP table
differs from the APPR table in that it organizes records by the
particular fiscal year in which the record was created and updated.
The Fiscal Year represents the year in which budgeting and spending
occurs in the system while the Budget Fiscal Year (BFY) represents
the year with which a particular appropriation is associated. The
FAPP table uses both as keys to its records.
Example
Transactions created in 1997 for appropriation B are recorded on
the FAPP table under Fiscal Year 97, BFY 97. Transactions created
in 1998 for appropriation B are recorded under Fiscal Year 98, BFY
97.
Example of Prior Year Recoveries .
In Fiscal Year 1997, $100 was obligated from Appropriation B. That
obligation was recorded on the FAPP table under FY 97, BFY 97, APPR
B. In 1998, the obligation was reduced by $20. The reduction of
$20 appears on the FAPP table under FY 98, BFY 97, APPR B. The $20
is recorded as a Prior Year Recovery Withdrawn Amount.
Fiscal Tear Appropriation Inquiry Tablfe -
ACTION: R TABLEID: FAPP USBRID: LBUI
*** FISCAL TEAR APPROPRIATION INQUIRY TABLE
KEY IS FISCAL YEAR, BUDGET FYS, APPR
FISCAL YEAR: 97 BUDGET FYS: 97 / APPR: B STATUS IKD
TOTAL APPR AKT: 1,414,444,000.00 ACTUAL REIM AHT:
CY APPRV APPR AMT: 1,414,444,000.00 TRANSFERS IN:
EST REIM AMT: 0.00 TRANSFERS OUT:
STAT RESERVE AMT: 0.00 LAPSED AMT:
REIM AGREEMNT AMT: 0.00 CARRYOVER AMT:
DIR AGREEMENT AMT: 0.00 EXPIRED AMT:
UP SPEND ADJ AMT: 0.00 DN SPEND ADJ AMT:
RESTORATIONS / WITHDRAWALS AMT:
EST RECOVERY AMT: 0.00 ACT RECOVERY AMT:
PY REC WITH AMT: 0.00
UNLIQ COMM AMT: 175,845,935.85 YTD APPOR AMT:
UNLIQ OBLG AMT: 512,852,223.16 YTD ALLOC AMT:
EXPENDED AMT: 286,592,156.55
UNAPPOR APPR AMT: 0.00 AVAILABLE AMT:
UNDISTRIBUTED EST REIM AMT:
EST BAL FORWARD: 0.00
FAPP 1
1
*** 1
: A EST REIM OPT: N
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,414,444,000.00
1,414,444,000.00
439,153,684.44
0.00
APPENDIX-2520-B-2
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Fiscal Year Apportionment Inquiry Table (FAPR)
The FAPR table contains information on funds at the Apportionment
level. While it provides similar information to the.APOR table,
the FAPR table differs from the APOR table in that it organizes
records by the particular fiscal year in which the record was
created. The Fiscal Year represents the year in which budgeting
and spending occurs in the system while the Budget Fiscal Year
(BFY) represents the year with which a particular appropriation is
associated. The FAPR table uses both as keys to its records.
Fiscal Year Apportionment Table - FAPR
ACTION: R TABLEID: FAPR USERID: LBUI
*** FISCAL' YEAR APPORTIONMENT INQUIRY TABLE ***
KEY IS FISCAL YEAR, BUDGET FISCAL YEARS, APPR
FISCAL YEAR: 97 BUDGET FISCAL YEARS: 97 98 APPR: B
AKT AVAIL FOR APPOR: 1,414,444,000.00
YTD UNLIQ COM4 AKT: 175,845,935.85
512,852,223.16
286,592,156.55
PENDING: PP
YTD APPOR AKT:
YTD ALLOC AKT:
YTD UNLIQ OSLO AKT:
YTD EXPENDED AKT:
PERIOD 1-4 TRANS TYPES
DEFERRED TRANS TYPES - PENDING:
AVAILABLE AKT:
APPROVED: AP POSTED:
APPROVED: POSTED:
01
STATUS IND: A
1,414,444,000.00
1,414,444,000.00
439,153,684.44
QTR
1
2
3
4
-D-
OTR UNLIQ COKM AKT
1 ' 229,979,655.03
2 4,799,091.50
3 -58,932,810.68
4 0.00
PEND APPOR AKT
0
0
0
0
0
UNLIQ OSLO AKT
188,522,488.22
253,895,679.14
70,434,055.80
0.00
APPRV APPOR AKT
1,414,444,000
0
0
0
0
ALLOCATION AKT
1,414,444,000
0
0
0
EXPENDED AKT UNALLOCATED AKT
48,816,039.84 0
110,875,481.27 0
126,900,635.44 0
0.00 0
APPENDIX-2520-B-3
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Allocation Inquiry Table (ALOC)
The ALOC table provides total budget and spending information by
RPIO. A Program Office or Region would use this table to see the
total funds for their RPIO for each appropriation. It does not
contain information on allowance holders, program elements. or
object classes: those fields on the table will always be blank.
Program Office users have access to their own RPIO only. To see
any information for this table/ a user would first have to enter
the Budget Fiscal Tear, Appropriation and RPIO.
ALLOCATION INQUIRY TABLE - ALOC
ACTION: R TABLEID: ALOC USERID: TEAC
*** ALLOCATION INQUIRY TABLE
KEY IS BFYS,, APPR, RPIO, ORG/PE, BOC
BFYS: 97 98 APPR: B RPIO: 26 ORG:
STATUS IND: A SPENDING CONTROL OVR:
APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING:
APPROVED ALLOC AMT: 250,000.00 YTD ALLOC
YTD UNLIQ COMM AMT: 4,465.21 AVAILABLE
YTD UNLIQ OBLG AMT: 8,342.21 EXPENDED
DESCRIPTION: ADCR TRAINING
***
PE: ' '
01 APPROVED:-
AMT:
AMT:
AMT:
BOC:
AP POSTED: 01
250,000.00
228,778.00
8,414.58
QTR ORIG ALLOC AMT
1 250,000
2 0
3 0
4 0
PEND ALLOC AMT
0
0
0
0
APPRV ALLOC AMT
250,000.
0
0
0
SUBALLOC AMT
250,000
0
0
0
QTR
1
2
3
4
UNLIQ COMM AMT
4,465.21
0.00
0.00
0.00
UNLIQ OBLG AMT
8,342.21
0.00
0.00
0.00
EXPENDED AMT
8,414.58
0.00
0.00
0.00
UNSUBALLOC AMT
0
0
0
0
APPENDIX-25 2 O-B-4
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Suballocation Inquiry Table (SALC)
The SALC table is the main funds control table in IFMS. It
provides total budget and spending information for Allowance
Holders', Congressional Add-Ons and Superfund or LUST Sites at the
Appropriation level. For instance, it will show total dollars
budgeted and available for an allowance holder by appropriation.
The budgeted amount must be greater than dollars spent for
additional spending to occur. Any spending document that is for a
higher amount than is available on this table will be rejected.
Program Office users have access to their own RPIO only. To see
any information on this table, a user would first have to enter the
Budget Fiscal Year, Appropriation and RPIO. The table does not
contain object class or PE information and information on those
fields will always be blank.
The ORGN field on this table can represent either Allowance Holder,
a Site Organization code or a Congressional Add-on code.
SUBALLOCATION INQUIRY TABLE - SALC
ACTION: R TABLBID: SALC USERID: TEAC
*** SUBALLOCATION INQUIRY TABLE ***
KEY IS BFYS, APPR, RPIO, ORO, PB, BOG
BFYS: 97 98 APPR: B RPIO: 20 ORO: PE: BOC:
STATUS IND: A SPENDING CONTROL OVR:
APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: AP POSTED: 01
APPROVED SUBALOC AMT: 250,000.00 YTD SUBALOC AMT: 250,000.00
YTD UNLIQ COMM AMT: 4,465.21 AVAILABLE AMT: 228,778.00
YTD UNLIQ OBLG AMT: 8,342.21 EXPENDED AMT: 8,414.58
DESCRIPTION: ADCR TRAINING
ORIGINAL
QTR SUBALLOC AMT
1 250,000
2 0
3 0
4 O
QTR UNLIQ COMM AMT
1 4,465.21
2 , 0.00
3 0.00
4 0.00
PENDING
SUBALLOC AMT
0
0
. 0
0
UNLIQ OBLG AMT
8,342.21
0.00
0.00
0.00
APPROVED
SUBALLOC AMT
250,000
0
0 .
0
EXPENDED AMT
8,414.58
0.00
0.00
0.00
ALLOTED AMT
250,000
0
0
0
UHALLOTED AMT
0
0
0
0
APPENDIX-2520-B-5
-------
Allowance Inquiry Table (ALLT)
The ALLT table is the key .budget table for Operating Plan
information and available amount status. It shows budgets and
spending by Appropriation, Allowance Bolder, PE and Object Class.
Program Office users have access to their own RPIO only. This
table is also used for MARS Operating Plan and Status of Funds
information and for IFMS "FC" reports from the Budget TSO CList.
To see any information for this table, enter the Budget Fiscal
Year, Appropriation and RPIO. * .•.-.-.•=•
Dollars must be available on this table for funds to be
reprogrammed. Dollars do not have to be available for funds to be
spent. Users can spend more than budgeted for any budget line: the
AVAILABLE AMOUNT can be negative and the spending action will still
go through.
x
FTE information at this level can be found in the ALLF table.
ALLOWANCE INQUIRY
TABLE - ALLT
ACTION: R TABLEID: ALLT USERID: TEAC
*** ALLOWANCE INQUIRY TABLE ***
KEY IS BPYS, APPR, RPIO, ORG, PE, BOC
BFYS: 97 98 APPR: B
RPIO: 27 ORG: 53 PE: 3XX
BOC: 29
STATUS IND: A SPENDING CONTROL OVR:
APPROVED IND: Y POST
APPROVED ALLOW AMT:
YTD UNLIQ COMM AMT:
YTD UNLIQ OBLG AMT:
QTR ORIG ALLOW AMT
1 50,000
2 0
3 0
4 0
QTR UNLIQ COMM AMT
1 2,200.00
2 0.00
3 0.00
4 0.00
QTR: 1 TRANS TYPES -
50,000.00
2,200.00
0.00
PEND ALLOW AMT
0
0
0
0
UNLIQ OBLG AMT
0.00
0.00
0.00
0.00
PENDING: PS APPROVED
YTD ALLOW AMT:
AVAILABLE AMT:
EXPENDED AMT:
: AP POSTED: 01
50,000.00
47,800.00
0.00
APPRV ALLOW AMT SUBALLOW AMT
50,000
0
0
0
EXPENDED AMT
0.00
0.00
0.00
0.00
50,000
0
0
0
UNSUBALLOW AMT
0
0
0
0
APPENDIX-2520-B-6
-------
ALLOWANCE STATUS INQUIRY TABLE (ALST)
The ALST table provides summary allowance information. While it provides
similar information to the ALLT table, the .ALST table differs from the ALLT
table in that it gives summary amounts of the budgeting and spending. The
ALST table is keyed by Budget Fiscal Year, Fund, Division, Allowance Bolder,
Organization, Program Element and Budget Object Class. Up to four separate
Allowances, differentiated by BOC, may appear on a single ALST screen. Each
line appearing on the screen must have the same Budget Fiscal Year, Fund,
Division, Organization, and Program Element as the other lines appearing on
the screen.
Allowance Status Inquiry Table (ALST)
ACTION: . TABLEID: ALST USERID:
*** ALLOTMENT STATUS INQUIRY TABLE
***
KEY IS BFYS, APPR, RPIO, ORG, PGM, BOC
BFYS: . . . . APPR: RPIO: ORG:
....... PGM:
BOC YTD ALLOT AMT . . . .' YTD
COMMITMENTS
FUNDS AVAILABLE YTD
OBLIGATIONS
YTD
EXPENDITURES
APPENDIX-2520-B-7
-------
Suballowance Spending Control Inquiry Table (SASP)
The SASP table reflects budget or spending transactions, suballowed by
Appropriation, RPIO, Allowance Holder, Program Element, Budget Object Class
and Responsibility Center (RC). SASP screens with 3-digit Organization (OR6)
codes generally reflect only budget (suballowance) information. On these
screens, the RC is shown as the third digit in the ORG field (e.g., 2 6 A). For
spending transactions (i.e., commitment, obligation^ or expenditure
documents), the user generally uses the SASP screen with a 5-digit ORG code.
On these screens',—spending information will appear with no budget
information. The 5-digit ORG code is based on the standard 10-digit account
number. The 9th and 10th digit of the account number for spending
transactions usually appears in the ORG field as the 4th and 5th digit of
that field (e.g., 26A01).
While the SAIN table provides budget and spending information on the same
record, the SASP table contains separate records for budgeting and spending
transactions. Additionally, the SAIN table provides the up-to-the-minute
AVAILABLE AMT for a suballowance. The'SASP table requires the user to add
the available amounts of each spending record (negative - amount) to the
available amount on the budget record in order to find the true AVAILABLE
AMT.
SUBALLOHANCE SPENDING CONTROL INQUIRY TABLE - SASP
ACTION: R TABLEID: SASP US BRIO: TEAC
*** SUBALLOWANCE SPENDING CONTROL INQUIRY TABLE ***
KEY IS BFYS, APPR, RPIO, ORG, PE, BOG
BFYS: 97 98 APPR: B
TRANS CODE / TYPE: SA
TOTAL SUBALLOH AMT:
YTD UHLIQ COMM AMT:
YTD UNLIQ OBLG AMT:
EXPENDED AMT:
AVAILABLE AMT:
QTR SUBALLOH AMT
1 30,000
2 0
3 0
4 0
QTR SUBALLOH FTBS
1 0.00
2 0.00
3 0.00
4 0.00
RPIO: 26 ORG: 26A PE: 3ZX BOC: 30
SA STATUS IND: A SPENDING CONTROL OVERRIDE:
30,000.00 TOTAL SUBALLOH FTES:
127.00 EST ACCRUED SUBALLOH FTES:
0.00 TOTAL USED FTES:
0.00
29,873.00 AVAILABLE SUBALLOH FTES:
0.00
0.00
0.00
0.00
UNLIQ COMM AMT UNLIQ OBLG AMT EXPENDED AMT
127.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
SUBALLOH FTES USED
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
APPENDIX-2520-B-8
-------
Suballowance Inquiry Table (SAIN)
The SAIN table is the key table : for viewing available balances for
Responsibility Centers broken by PE and BOC. _A roll-up of the SASP table, it
provides budget and spending information together. Available balance
represents the budgeted amounts through the posted quarter less spending. The
posted quarter for SAIN is set on FUN2. Level 1 generally represents RC
budgets and spending. Level 2 represents spending only by account number.
This inquiry table contains one entry for .each suballowance with level
indicators showing where each suballowance exists in the suballowance
hierarchy. Committed, obligated, and expended amounts for each suballowance
are also shown, along with amounts that are further suballowed in the lower
suballowance levels. SAIN is updated online.
SUBALLOHANCB INQUIRY TABLE - SAIH
ACTION: R TABLEID: SAIN USERID: TEAC
*** SUBALLOWANCE INQUIRY TABLE ***
KEY IS BFX, APPR, RPIO, OR6, PE, BOC
BFY: 97 98.
TR TYPE: SA
APPR: B RPIO: 20
STATUS IND: A
ORG: 202 PE: 3XX . BOC: 32 LVL: 1
TOTAL SUBALLOW AMT:
YTD UNLIQ COHK AMT:
YTD UNLIQ OSLO AMI:
QTR SUBALLOW AMT
1 30,000
2 0
3 0
4 0
QTR UNLIQ COMM AMT
1 15,500.00
2 0.00
3 0.00
4 0.00
30,000.00
15,500.00
0.00
SUB-BUDGET CNTL
0
0
0
0
UNLIQ OBLO AMT
0.00
0.00
0.00
0.00
EXPENDED AMT:
AVAILABLE AMT:
UNSUBALLOW AMT
30,000
0
0
0
0.00
14,500.00
EXPENDED AMT
0.00
0.00
0.00
0.00
APPENDIX-2520-B-9
-------
Limits Reference Table (LIMT)
This is the key table which actually sets ceilings and floors. Users can
view the ceiling or floor amount, the amount of funds budgeted against the
ceiling or floor, and the available amount of ceiling or floor remaining.
Either dollars or FTEs may be set as the limit. The LIMT table contains the
net budgeted amount for each operating plan distribution for which a limit
has been set.
note
Ceiling and floor tables have no impact on spending actions or documents.
Limits Reference Screen -
ACTION:
LIMITS
KEX
IS
LIMT
1
R TABLBID: LIMT USBRID: LBUI
REFERENCE SCREEN
BUDGET
FISCAL XEARS, APPR,
PROGRAM ELEMENT, . BOC GROUP,
BUDGET FISCAL
01-
REF
LMT
01
RPIO
11
LMT:
02-
03-
01
LMT
01
*
13
16
LMT:
04-
01
20
LMT:
05-
01
26
LMT:
XEARS: 97 98 APPR:
PROGRAM
ORG/SUB ELEMENT
1,173,800 BUDGET:
299,000 BUDGET:
2,433,600 BUDGET:
1,456,200 BUDGET:
4,129,300 BUDGET:
REF LIMIT NUMBER, RPIO, ORG/SUB,
F/C
- B
BOC
GRP
TC
TC
TC
TC
TC
INDICATOR,
F/C
FTB
IND ZND
C
1,
C
C
2,
C
1,
C
3,
D
FTE INDICATOR
CTRL
FLAG DESCRIPTION
X TRAVEL
CEILING
172,400 REMAINING: 1,
D
297,600
D
X TRAVEL
REMAINING:
X TRAVEL
400
CEILING ||
1,
400 D
CEILING
136,260 REMAINING:
D
381,900
D
789,000
X TRAVEL
REMAINING:
X TRAVEL
REMAINING:
297,
340
CEILING
74,
300
CEILING
340,
300
APPENDIX-2520-B-10
-------
Fund Category Reference Table (FCAT)
The FCAT table is used to define fund category codes and their
attributes. Funds can be grouped into categories on the Fund Table
(FUND) .J .
Fund Category Reference
Table - FCAT
ACTION: S TABLEID: FCAT USERID: LBUI
FUND CATEGORY REFERENCE TABLE
KEY IS BFY, FUND
BFY FUND CAT
01- 97
02- 97 P
03- 97 01
04- 97 02
05- 97 03
06- 97 04
07- 97 05
08- 97 06
09- 97 07
10-
. 11-
12-
13-
14-
CAT
FUND CAT NAME
"BLANK" FUND CATEGORY
PAYROLL ALLOWED
GENERAL FUNDS
SPECIAL FUNDS
TRUST FUNDS
WORKING FUNDS
DEPOSIT FUNDS
REVOLVING FUNDS
ENTERPRISE FUNDS
"
SHORT NAME
BLK FND CAT
PAYROLL
GENERAL
SPECIAL
TRUST
WORKING
DEPOSIT
REVOLVING
ENTERPRISE
FUND CAT
POST FLAG
N
N
N
N
N
N
N
H
N
'
10-*U>08 END OF FILE
' APPENDIX-2520-B-ll
-------
Fund Reference Table (FUND)
The FUND table, along with the FUH2 Table, defines valid
appropriations and define the funds controls associated with those
appropriations. All valid appropriations for any fiscal year must
be listed on this table.
Fund Reference Table - FUND
ACTION: R TABLEID: FUND USERID: LBUI
FUND REFERENCE TABLE
KEY IS BFYS, APPR
BFYS: 97 98 APPR: C APPR TYPE: G BUDGET CATEGORY: A
4TO YEAR IND: N ' CARRYOVER IHD: N TREASURY SYMBOL: €86/70107
APPR NAME: SCIENCE & TECHNOLOGY NOA SHORT NAME: S & T
APPR CLASS: APPR CAT: APPR GROUP: SUBCLASS ACCT IND: H
AGENCY: EPA AGENCY NAME: ENVIRONMENTAL PROTECTION AG ' ' ^
AGENCY LOCATION CODE: 68 - 01 - 0099 BUREAU CODE: -
ALLOW UNOBLIG EXPEND AGAINST EXPIRED: Y
MEMO DEPRECIATION TRANS TYPE:
RPT224 COLUMN IND: D
*** INTEREST ACCT ***
ORG: PE: BOC:
SITE/PROJ: RPTG CATG:
*** DISCOUNT ACCT ***
ORG: PE: BOC:
SITE/PROJ: RPTG CATG:
APPENDIX-2520-B-12
-------
Program Reference Table (PGMT)
The PGMT table is the key table for defining valid program elements
in IFMS. A program element (PE) must be established on this table
before 'a budget line can be established for the PE on the ALLT or
SAIN tables and before spending can occur using the PE.
The 3-character spending PE is listed under the PROGRAM ELEMENT
field. This is the PE code used on spending documents or as part
of the 10-digit FMS account number. The PE listed under the BUDGET
PROGRAM field is the Budget PE used for the Operating Plan and
Reprogramming documents. The 3-character PE listed under PROGRAM
ELEMENT maps to the BUDGET PROGRAM PE. This means that spending
against the PROGRAM ELEMENT PE shows up on budget tables under the
BUDGET PROGRAM PE.
Program Reference Table *
ACTION: R TABLEID: PGMT USERXD: LBUI
PROGRAM REFERENCE TABLE
KEY IS BUDGET FISCAL YEAR, PROGRAM ELEMENT
BUDGET SUB-
FISCAL PROGRAM ACTIVITY SOL MEDIA
YEAR ELEMENT (PCLS) (PCAT) (PTYP)
01- 97 GTZ S5A ZZ S
PROGRAM NAME: FINANCIAL MANAGEMENT-HQ
02 97 GUI S5A ZZ S
PROGRAM NAME: OFFICE OF THE COMPTROLLER
03- 97 BAZ Z5A EA Z
PROGRAM NAME: LAB SUPPORT-OPPTS
O4- 97 BCZ S5A YY S
PROGRAM NAME: POLICY ANALYSIS
05- 97 BDZ S5A YY S
PROGRAM NAME: REGULATIONS MGTtEVAL
06- 97 BFZ S5A YY S
PROGRAM NAME: STRAT PLAN fc EVNIR DA
PGMT
NPM BUDGET
(PGRP) PE FUNC
SO GTZ
SHORT NAME: FIN.MGT.-BQ
50 GUZ
SHORT NAME: OFF. COMPT.
70 GUZ
SHORT NAME: LAB. SUP. OPTS
90 HAZ
SHORT NAME: POL ANALYSIS
90 HAZ
SHORT NAME: REGS.MGT
90 HCZ
SHORT NAME: OFF POL PREV
APPENDIX-2520-B-13
-------
Program Group Reference Table (PGRP)
This reference table is used to define National Program Manager
(NPM) codes used to group similar program codes. Grouping of
program codes into groups occurs on the Program Reference Table
(PGMT).
ACTION: R TABLEID: PGRP USERID: LBUI
PROGRAM GROUP REFERENCE TABLE
KEY
01.
02-
03-
04-
05-
06-
07-
08-
09-
10.
11-
12-
13-
14-
15-
IS F»
FT
97
97 <.'«,
97
97
97
97
97
97
97
97
97
97
97
97
97
, NATIONAL PROGRAM MANAGER (NPM) ;. .
NPM
NPM NAME
NPM SHORT NAME
•BLANK' PROGRAM GROUP BLK PROG GRP
01
02
10
25
30
40
45
SO
60
65
70
75
80
85
ADMINISTRATIVE
OTHER ACTIVITIES
AA RESEARCH ft DEVELOPMENT
INTERNATIONAL ACTIVITIES
AA AIR ft RADIATION
AA HATER
91 CONTINUING RESOLUTION FUND
AA ADMINISTRATION
ADMINISTRATOR
INSPECTOR GENERAL
AA PESTICIDES ft TOXIC SUBS
AA SOLID HASTE ft RESPONSE
AA LEGAL ft ENFORCEMENT COUNSEL
GENERAL COUNSEL
ADMINISTRAT
OTH ACTIVITY
RES ft DEVEL
INTL. ACTIV.
AIR,RADIATIO-
NATER
91 CR FUND
ADMIN
ADMINISTRAT
INSPECT GEN
PEST ft TOXIC
SOL WSTESRES JL
LEGAL&ENF CL I
GENERAL CL |
1
APPENDIX-2520-B-14
-------
Organization Reference Table (ORGN)
The ORGN table is used to establish Allowance Holder codes,
Responsibility Center codes, account number organization codes,
Superfu'nd site codes and add-on codes. Organizations with Level 1
and 2 will have budget lines on the allowance and suballowance
tables.
Organisation Reference Table - ORGH
ACTION: R TABLEIO: ORGH USBRID: LBUI
ORGANIZATION REFERENCE TABLE
KEY IS BFY, ORGANIZATION
01-
BFY: 97 ORGANIZATION: 01A
ORG NAME: REGIONAL ADMINISTRATOR
ORG MANAGER:
APPROVAL: N
PE:
ALLOWANCE ORG: 01
PARENT ORG:
BUDGET/COST ORG: B
RPIO: 01
SHORT NAME:
LEVEL IND: 2
ALLOW STATUS IND: N
REVENUE BUDGET ORG:
SA LEVEL IND: 1
DECBNTRAL TRAVEL ORDER: H
REPORTING ORGANIZATIONS
ORG 1:
ORG 5:
01
ORG 2:
ORG 6:
ORG 3:
ORG 7:
ORG 4:
OR6 8:
APPENDIX-2520-B-15
-------
Budget Object Code Reference Table (BOOT)
This table lists valid budget and spending object classes. The.
object classes listed under the BUDGET OBJECT CODE field may
represent either a budget or spending object class. If the BUDG
FLAG field has a Y, it is used for budgeting and budget documents;
if the BUDG FLAG has an N, it is used for spending documents.
Examples of BUDGET OBJECT CODES are "21" for' travel, "41" for
contracts, and "10" for personnel compensation and benefits (PC&B).
Entries must be listed in the BUDGET OBJECT CODE field before a
budget line can be established for the current fiscal year on the
ALLT or SAIN table.
Spending object classes are the finance or accounting object class
codes used on the commitment, obligation or payment documents.
Examples of valid codes are "1101" for Jury duty, or "4111" for
Hastewater Treatment Works Grants. Spending object classes map to
the budget object class listed in the BUDG BOC column. A commitment
transaction using an accounting object class will show up on the
budget tables under the Budget Object Code to which it.maps.
BUDGET OBJECT CODE REFERENCE TABLE - BOOT
ACTION: R TABLBID: BOCT USERID: TEAC
BUDGET OBJECT CODE REFERENCE TABLE |]
KEY
01-
02-
03-
04-
05-
06-
07-
IS BFY
BFY
97
97
97
97
97
97
97
, OBJECT CLASS
MAJ BOC SUB
OBJECT OBJ PS BOC 1099 BUDG TRVL BUDG
CLASS BOC CLS IND IND IND TYPE FLAG FLAG
2400 240 24 N N C N H N
NAME: SHORT:
2410 240 24 N N C N N H
NAME: ADMIN-PRINTING & REPRO SHORT: PRINT INFO
2411 240 24 N N C N H H
NAME: PROGM-PRINTING t REPRO SHORT: FED REGISTER
2412 240 24 N N C N N N
NAME: ADMIN-FEDERAL REGISTER SHORT: PRINT ORD
2413 240 24 N N C N N N
NAME: PROGM-PRINTING & REPRO SHORT: PRINTING
2497 240 24 N N C N N N
NAME: PROGM-INT PENLTY-PRNTf REPRO SHORT: PRINTING
2499 240 24 N N C N N N
BUDG
BOC
30
32
30
32
32
30
BOC
POST
FLAG
N
N
N
N
N
N
N
BOC*
REF
BOC
N
N
N
N
N
N
N
NAMB: ADMIN-INT PENLTY-PRNT&REPRO SHORT: FED REGISTER
APPENDIX-2520-B-16
-------
Contract Requisition Freeze Action Screen (CFRA)
This data entry table is used to freeze an RQ transaction's open
balance.. Additionally, a user unfreezes an RQ on the CFRA table so
that a referencing obligation modification or cancellation may be
processed.
Contract Requisition Freeze Action Screen - CFRA
ACTION: R TABLEID: CFRA USERID: LBUX
CONTRACT REQUISITION FREEZE ACTION SCREEN
KEY IS CONTRACT REQUISITION DOCUMENT ID .....
DOCUMENT ID FREEZE AMOUNT CONTRACT OFFICER
01- RQ 9740DCT012
02- RQ 9740ENS004
03- RQ 9740GCT006
04- RQ 9740GCT012
05- RQ 9740GCT015
06- RQ 9740BTL002
07- RQ 9741EC0021
08- RQ 9741GC0012
09- RQ 9741H70028
10- RQ 9741MC0002
11- RQ 9742FRO147
12- RQ 9742FR0148
100,000.00
122,892.00
26,000.00
200,000.00
55,000.00
131,094.00
99,000.00
175,000.00
53.61
100,000.00
31,248.00
40,046.00
D. PLAGGB 513/366-2022
D. PLAGGE 513/366-2022 -
D. PLAGGE 513/366*2022
D. PLACSGB 513/366-2022
D. PLAGGE 513/366-2022
M. LITTLEFIELD 513/366-2050
PAN DANIELS
JEAN MILLS 260-6302
EDWARDS 260-8477
CAROL FAGNANI 260-1338
PAM DANIELS
PAN DANIELS
APPENDIX-2520-B-17
-------
Frozen Contract Requisition Inquiry Screen (CFRI)
This is an inquiry table for commitment (RQ) transactions that have
beeen. A frozen commitment may not be modified or referenced by an
obligation until it is unfrozen. Only the Contract Officer who
froze the commitment may unfreeze it.
Frozen
Contract Requisition
Inquiry Screen
.- CFRI
ACTION: R TABLEID: CFRI USERID: LBUI
*** FROZEN CONTRACT REQUISITION INQUIRY SCREEN ***
KEY IS CONTRACT REQUISITION DOCUMENT ID
THE FOLLOWING CONTRACT REQUISITIONS HAVE BEEN FROZEN FROM CHANGES.
FURTHER INFORMATION, CONTACT THE CONTRACTS OFFICE.
DOCUMENT ID
01-
02-
03-
04-
05-
RQ
RQ
RQ
RQ
RQ
9733D40034
FROZEN
97E1BA0129
FROZEN
97E1BA0134
FROZEN
97E1BA0163
FROZEN
97E1BA0184
FROZEN
BY
BY
BY
BY
BY
REQUISITION AMT
25,000.00
LYNCH 260-3193
30,000.00
DURRANT 260-5596
25,000.00
C.FAGNANI
94,500.00
PAM DANIELS
50,000.00
PAM DANIELS
FROZEN
25
30
25
94
50
AMT
,000.00
,000.00
,000.00
,500.00
,000.00
DATE AND
08 i
04 1
04 1
05 >
04 /
' 26 i
' 03 i
' 12 i
' 24 )
'• 26 t
FOR
TIME
' 97
f 97
' 97
t 97
f 97
FROZEN
16
15
14
13
08
: 34
: 33
: 21
: 11
: 38
APPENDIX-2520-B-18
-------
Transaction Cross-Referencing Inquiry Table (DXRF)
The .DXRF table is key to locating spending transactions in the
spending chain. Entering a commitment transaction into the top line
will show the commitment total, the outstanding amount and all the
obligation transactions that have referenced the commitment.
Entering an obligation transaction will show the commitment
transaction(s) it referenced and any payment transactions that
.referenced the obligation. The obligating document number, either a
Miscellaneous Obligation (MO), Contract Obligation (CO),
Construction Grant (CG), or Grant Obligation (GO) is also
referrenced.
DOCUMENT CROSS REFERENCE INQUIRY TABLE - DXRF
ATION: R TABLEID: DXRF USERID: TEAC
*** DOCUMENT CROSS REFERENCE INQUIRY TABLE ***
KEY IS TRANS CODE, TRANS NUMBER, F/B/A, REF TRANS ID, ACCEPT DATE, DOC ACTION
TRANS CODE: RQ TRANS NUMBER: 9726ZZR004
F/B/A REF TRANS ID
ACCEPT
DATE
DOC
ACT
DOC TOTAL:
OUTST AKT:
VENDOR
15,500.00
.114.21
AMOUNT
01- A
. LAST
02- F
LAST
03-
LAST
04-
LAST
OS-
LAST
06-
LAST
03-*L009
BATCH NUMBER:
CO M400123TEST
BATCH NUMBER:
BATCH NUMBER:
BATCH NUMBER:
BATCH NUMBER:
BATCH NUMBER:
HEADER CHANGE
10 31 96 E MISC
CLEARING ACTION:
11 29 96 E ' CONTRACTS
CLEARING ACTION:
CLEARING ACTION:
CLEARING ACTION:
CLEARING ACTION:
CLEARING ACTION:
.15,500.00
15,385.79
APPENDIX-2520-B-19
-------
Error Guide Table (ERRG)
The Error Guide Table (ERRG) describes problems -and provides solutions
for errors and warning messages encountered while processing
transactions and'tables. Scan the ERRG table for a particular error
or warning message by entering an S in the ACTION field and the five-
digit error code (that was evoked on.your transaction or table) in the
Error Code field. Press . The error message that accompanies
the code will appear along with a definition of the problem and a
solution.
Note * ' ... .
This table is maintained by the IFMS System Administrator.
ERROR GUIDE INQUIRY TABLE - EURO
ACTION: R TABLEID: ERRG USERID: TEAC -•
*** ERROR GUIDE INQUIRY TABLE ***
KEY IS ERROR CODE
ERROR CODE: C900E ERROR MESSAGE: DOC TOTAL NOT * DETAIL
PROBLEM:
THE DOCUMENT TOTAL IS NOT EQUAL TO THE COMPUTED TOTAL OP THE LINE AMOUNTS.
SOLUTION:
CHECK TO ENSURE ALL LINES AMOUNTS ARE CORRECT, THEN ENTER THE CORRECT TOTAL
ON THE HEADER.
APPENDIX-2520-B-20
-------
Fiscal Year Allocation Inquiry Table Screen (FALC)
The FALC table displays allocation budget and spending information by
Fiscal Year and Budget Fiscal Year. The Fiscal Year represents the
year in 'Which budgeting and spending occurs in the system while the
Budget Fiscal Year represents the year with which a particular
appropriation is associated. For each allocation budget, the FALC
table displays the quarterly Approved Allocation Amount, Unliquidated
Commitment Amount, Unliquidated Obligation Amount, and Expended Amount
by fiscal year.
Fiscal Year Allocation Inquiry Table Screen
ACTION: . TABLEID: FALC USERID: ....
*** FISCAL YEAR ALLOCATION
INQUIRY TABLE ***
KEY IS FISCAL YEAR, BUDGET FYS, APPR, RPIO, ORG,
PROGRAM ELEMENT, BOC
FISCAL YEAR:
RPIO:
BOC:
POSTED ALLOC AMT:
AVAILABLE AMT: ...
BUDGET FYS:...
ORG: PE:
APPR:
QTR POSTED ALLOC AMT
UNLIQ COMM AMT
APPENDIX-2520-B-21
-------
Orders Header Table (OBLH)
This inquiry table contains information about each outstanding or
recently closed purchase 'order transaction codes for Miscellaneous
Obligations (MO), Contract Obligations (CO), Construction Grants (CG),
and Grant Obligations (GO).
ORDERS HEADER INQUIRY TABLE -OBLH
ACTION: R TABLEID: OBLH USERID: TEAC
*** ORDERS HEADER INQUIRY TABLE ***
KEY IS TRANS CODE, ORDER NUMBER
TRANS CODE: CO ' ORDER NUMBER: H400123TEST DOC TYPE:
CONTRACTS PO DATE: 11 29 96 TRANS TYPE:
VENDOR CODE:
NAME:
COMMENTS:
CONTACT:
INSP/ACC DAYS:
NEC PYMT DAYS:
NO OF OPTIONS:
ALT PAYEE:
ORDERED AMT:
CLOSED AMT:
ACCRUED AMT:
EXPENDED AMT:
OUTSTANDING AMT:
ACCEPTED AMT:
INVOICED AMT:
MISC REF AMT:
HOLDBACK AMT:
DISCOUNT % / DAYS:
01
CPS CONTRACTORS
PROG CONTR
JOHN SMITH
00
00 TEXT TYPE:
00
/
15,385.79
7,214.58
0.00
7,214.58
8,171.21
0.00
0.00
0.00
0.00
0.000 / 00 :
DELIVERY DATE:
END DATE:
END DATE DESC:
COMM FLAG:
EFFECTIVE DATE: 11 29 96
RELATED GBL:
CLOSED DATE:
LAST PRINT DATE:
LAST CHG STATUS:
BLANKET t:
FINAL REC FLAG:
SUBMITTING SFO:
CONTRACT I:
AP22
68-01-0123
RESP PERSON:
0.000 / 00 ;
0.000 / 00
APPENDIX-2520-B-22
-------
Purchase Order Accounting Line Table (OBLL)
This inquiry table contains line-level accounting information about
each outstanding or recently closed order.
PURCHASE ORDER ACCOUNTING LINE INQUIRY TABLE.- OBLL
ACTION: R TABLEID: OBLL USERXD: TEAC
*** PURCHASE ORDER ACCOUNTING LINE INQUIRY TABLE
KET IS TRANS CODE, ORDER NUMBER, LINE NO
TRANS CODE: CO ORDER NUMBER: W400123TEST
01- LINE NO: 001 ' BFIS: 97 98 APPR: B
DBSCR: RQ9726ZZR004 LAST CHANGE STATUS:
RPIO: 26
BUD ORG: 26ZAAX
COST ORG:
PE: 3XX
ASSOC ORDER:
CLOSED BFtS:
RPTG CATG
SITS/PROJ:
BOG: 2505
02-
DBSCR:
RPIO:
BUD ORG:
COST ORG:
PB:
ASSOC ORDER:
CLOSED BFTS:
CLOSED APPR:
LINE NO:
RPTG CATG
SITE/PROJ:
HOC:
CLOSED APPR:
PO LINE AMT:
CLOSED AMT:
ACCRUED AMT:
EXPENDED AMT:
HOLDBACK AMT:
OUTSTANDING AMT:
BFIS: APPR:
LAST CHANGE STATUS.:
PO LINE AMT:
CLOSED AMT:
ACCRUED AMT:
EXPENDED AMT:
HOLDBACK AMT:
OUTSTANDING AMTs
15,385.79
7,214.58
0.00
7,214.58
0.00
8,171.21
02-*L009 HEADER CHANGE
APPENDIX-2520-B-23
-------
Requisition Header Table (REQH) •
This inquiry table contains information about open and recently closed
requisitions, such as vendor and delivery date. .
REQUISITION HEAPED INQUIRY TABLE". REQH
ACTION: R TABLEID: REQH USBRID: TEAC
*** REQUISITION HEADER INQUIRY TABLE ***
KEY IS TRANS CODE, REQ NO
TRANS CODE: RQ
TRAMS TYPE: 01
REQ NO: 9725ZZR004
DOC TYPE:
VENDOR CODE: MISC
NAME: MISCELLANEOUS
ADDRESS:
CONTACT: B.SMITH
PHONE: z6789
COMMENTS: CONTRACT
LAST PRINT DATE:
LAST CH6 STATUS:
TOTAL COMM LINES: 000
BLANKET f:
'•- • • DATE: 10 31 96
SUBMITTING SFO: AP22
REQUESTED BY: J.JONES
PHONE: x!234
REQD DEL DATE:
RESP PERS:
LIQUIDATING TYPE: O
REQ AMOUNT:
CLOSED AMOUNT:
CLOSED DATE:
FINAL COMM LINES: 000
15,500.00
15,385.79
APPENDIX-2520-B-24
-------
Requisition Accounting Line Table (REQL)
This inquiry table contains accounting information about outstanding
and recently closed requisitions. This table displays information
about original amounts as well as obligated amounts for each
requisition.
REQUISITIOH ACCOUNTING LIMB INQUIRY TABLE - REQL
ACTION: R TABLEID: REQL USERIO: TEAC
*** REQUISITION ACCOUNTING LINE INQUIRY TABLE ***
KEY IS TRANS CODE, REQ NO, LINE NO
TRANS CODE: RQ
REQ NO: 9727ZZR004
01- LINE NO: 001 BFY: 97 98
BUDGET ORG: 27ZAAX
COST ORG:
BOC: 2505
LAST CHG STATUS:
02- LINE NO: BFY:
BUDGET ORG:
COST ORG:
BOC:
LAST CBG STATUS:
O3- LINE NO: BFY:
BUDGET ORG:
COST ORG:
BOC:
LAST CHG STATUS:
02-*L009 HEADER CHANGE
APPR:
PE:
SITE/PROJ:
RPTG CATG:
DESCRIPTIONr
APPR:
PE:
SITE/PROJ:
RPTG CATG:
DESCRIPTION:
APPR:
PE:
SITE/PROJ:
RPTG CATG:
DESCRIPTION:
B RPIO: 27
3ZZ LINE AKT:
CLOSED AKT:
OBLG AKT:
CONTRACT MOD - AMS
RPIO:
LINE AKT:
CLOSED AKT:
OBLG AKT:
RPIO:
LINE AKT:
CLOSED AKT:
OBLG AKT:
15,500.00
15,385.79
15,385.79
APPENDIX-2520-B-25
-------
Spending Control Transaction Cross-Referencing Inquiry Table (SPDX)
The SPDX table lists all spending transactions against account number
- object class combinations. The obligating document number, either
a Miscellaneous Obligation (MO), Contract Obligation (CO),
Construction Grant (CG), or Grant Obligation (GO) is also referenced.
SPENDING CONTROL DOCUMENT CROSS-REFERENCE INQUIRY TABLE '- SPDX
ACTION: R TABLE ID; SPDX USERID: TEAC
*** SPENDING CONTROL DOCUMENT CROSS-REFERENCE INQUIRY
KEY IS BFY, APPR, RPIO, OR6, PE, BOC, AMT TYPE, TRANS ID/LINE
BFY: 97 98 APPR: B RPIO: 27 OR6: 27ZAAZ
01- AMT TYPE: C
02- AMT TYPE: C
03- AMT TYPE: B
04- AMT TYPE: O
05- AMT TYPE: O
06- AMT TYPE:
07- AMT TYPE:
08- AMT TYPE:
09- AMT TYPE:
10- AMT TYPE:
11- AMT TYPE:
12- AMT TYPE:
13- AMT TYPE:
14- AMT TYPE:
15- AMT TYPE:
16- AMT TYPE:
07-*L009 HEADER
TRANS ID/LINE: CO H400123TEST 001
TRANS ID/LINE: RQ 9727ZZR004 001
TRANS ID/LINE: CD 97002200001 001
TRANS ID/LINE: CD 97002200001 001
TRANS ID/LINE: CO H400123TEST 001
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
TRANS ID/LINE:
CHANGE
PE: 3XZ
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
AMOUNT:
TABLE **j*
BOC: 2505
-15,385.79
15,500.00
7,214.58
-7,214.58
15,385.79
.
APPENDIX-25 2 O-B-2 6
-------
Document Transaction Cross Reference Screen (ZDTX)
This screen lists every document accepted transactions in IFMS. The
infomration provided for each record includes the SFO for which the
document'was entered, the Vendor Code, the current total dollar amount
of the document, and the date on which the document was cancelled, if
it was.
Once cancelled, the document will display an amount of zero.
DOCUMENT TRANSACTION CROSS REFERENCE SCREEN - ZDTX
ACTION: R
TABLEID: ZDTX
USERID:
TEAC
*** DOCUMENT TRANSACTION CROSS
KE7 IS TRANSACTION CODE,
TRANS
CODE
01- RQ
02- RQ
03- RQ
04- RQ
05- RQ
06- RQ
07- RQ
08- RQ
09- RQ
10- RQ
11- RQ
12- RQ
DOCUMENT
NUMBER
9720ZZR001
9720ZZR002
9720ZZR003
9720ZZR004
9720ZZR005
9720ZZR006
9720ZZR007
9720ZZR008
9720ZZR009
9720ZZR010
9720ZZR011
9720ZZR012
DOCUMENT NUMBER, SFO
SFO
AP99
AP99
AP27
AP22
AP33
AP27
AP22
AP99
AP99
AP99
AP99
AP27
VENDOR
CODE
MISC
MXSC
MXSC
MISC
MXSC
MISC
MISC
MISC
MISC
MISC
MISC
MISC '
REFERENCE SCREEN
CODE
DOCUMENT
AMOUNT
. . . - 17.
27.
300.
15,500.
34,700.
140,000.
46,850.
2,700.
2,200.
0.
250.
127.
***
CANCELLED
DATE
75
50
00
00
00
00
00
00
00
00 12 05 95
00
00
APPENDIX-2520-B-27
-------
Reprogramming in IFMS
A reprogramming is any movement of FTEs or dollars in the Operating
Plan either at a Responsibility Center or Allowance Holder level.
This consists of any change into or out of a Program Element, Budget
Object Class, Allowance Bolder or Responsibility Center.
The allowable types of reprogramming actions are;
• Resource changes between Budget Object Classes within a Program
Element
• Resource changes between Program Elements to either different
Budget Object Classes or within the same Budget Object Class.
• Resource changes between Responsibility Centers and either of
the combinations listed above.
• Resource changes between Allowance Holders and any of the other
combinations
• Resource changes between RPIOs and any of the other combinations
• Resource changes under reimbursable interagency agreements
• General resource reductions or increases
IFMS uses one of two transactions to reprogram funds or FTEs: the
Budget Division Reprogramming Transaction (RP) or the RPZO Internal
Reprogramming Request Transaction (RR).
The RR transaction is primarily for program offices to use to move
resources within their own RPIO. All RR transactions require an
approval by a Reprogramming Approval Official within each RPIO. In
general, RR transactions do not require approval by Budget Division.
However, reprogrammings that affect ceilings and floors or that are
for over $250,000 require Budget Division approval.
The RP transaction is used for reprogrammings across RPIOs, to and
from Budget Division (for taps and increases), for Congressional Add-
ons, and for Superfund Site Allowance reprogrammings and issuance of
reimbursable authority. All RP transactions require Budget Division
approval.
APPENDIX-2520-B-28
-------
Basic Rules of Re prog ramming in IFMS:
• Resources may only be reprogrammed within a single Appropriation
(or Fund, in IFMS).
• Funds are reprogranmed at the Allowance Holder Operating Plan
level or the Responsibility Center level and will affect higher
budget levels.
• Funds must be available at the highest budget level affected by
the reprogramming. ..
• Either dollars or FTEs may be reprogrammed
• Approved and/or Posted funds may be reprogrammed (approved
dollars represent dollars from the future and posted dollars
represent dollars from the current or prior quarters).
• A reprogramming transaction may have several "FROM" lines and
several "TO" lines. The "FROM" lines indicate where the
resources are to be taken from and "TO" lines indicate where the
resources go.
• The total of all "FROM" lines of each quarter must equal the
"TO" lines of that quarter.
• Reprogrammings may not cross quarters. Funds cannot be moved
from one quarter to another.
• To reprogram, funds must be available and unspent at the
Operating Plan level. This level is -represented by the
Allowance Table (ALLT) in IFMS.
APPENDIX-2 5 2 O-B-2 9
-------
Processing of RPIO Internal Reprogramming Request Transaction (RR)
Program Offices create, approve and process RR transactions that transfer
funds or* FTE's between Allowance Holders, program elements or budget
object classes. When a ceiling or floor limit is exceeded or the $250,000
limit is exceeded on a RR transaction, Budget Division must review the
transaction. However, because the RR transaction cannot reprogram funds
between RPIOs , the RR transaction does not' typically require Budget
Division edits and approvals.
: . - « ' - • -' , . a , i. .
- • • - • ^* ••'..:";'.'
RPIO Internal Reprogramming Request Header Screen (RR)
ACTION: MODE: D DOCID: RR 01 TEST USERID: FRED STATUS
APRV: U OVR: BAT1D: SECID:
H- ' . -.-...." '..- !: -~-.7V .
RPIO INTERNAL REPROGRAMMING .. .u.f-"
TRANSDATE: ACCTGPD: " -
BUDGET FYS: APPR: RPIO: ' ORG: PE:
CONTROLLING ORG: RESOURCE TYPE: HIGH-LEVEL TRANSFER:
PURPOSE/STIPULATION:
The RR header screen is the first screen of the RR transaction. A lett'
H- on the top left side of the screen indicates that this is the header,
or first, screen of the transaction. The header screen contains the
general or "summary" information for the transaction.
APPENDIX-2520-B-30
-------
RPIO Internal Reprogramming Request Line Screen:
The RR transaction line screen may contain up to 15 lines. Any
information that is put on the line screen will override information that
has been put on the header. For example, if a transaction contains two
different ORGs between the line and header, the system will use the ORG on
the line. Information does not need to be repeated if already put on the
header screen.
RPIO Internal Reprogramming Request Line Screen
ACTION:
APRV: \Jf
STATUS
MODE: D DOCID: RR 01 TEST USERID: FRED
OVR: BATID: SECID:
RPIO INTERNAL REPROGRAMMING
REQUEST INPUT LINE SCREEN
FROM/
RESOURCE
TO ORG
DOLLAR BUDGET
ELEMENT BOC QTR AMOUNT/FTES LEVEL TYPE
01-
02-
03-
04-
05-
06-
07-
08-
09-
10-
11-
12-
13-
APPENDIX-2520-B-31
-------
RPIO internalReprogramning Request Document - Header Input Screen
ACTION:
APRV: Lf
H-
MODE: S DOCID: RR 03 035T030136 USERID: LBUI STATUS
OVR: BATID: SECID: AC
RPIO INTERNAL REPROGRAMMING REQUEST DOCUMENT
TRANS DATE: ACCTG PD:
BUDGET FXS: 97 APPR: T RPIO: 03 ORG: 03 PE: GBXX3A
CONTROLLING ORG: 03 RESOURCE TYPE: X. HIGH-LEVEL TRANSFER: X
PURPOSE/STIPULATION: REGION III IS TRANSFERRING S300,000 FROM
BOC 41 TO BOC 32 TO FUND THE REGION'S PART OF THETAWARD OF THE SATA
CONTRACT. PREPARED BX LINDA BROWNER, FTS 215/597-2000;
A— *CY41-APPROVED DOCUMENT
RPIO Internal Reprogramning Request Document - Line Input Screen
ACTION:
APRV:
Li
FROM/
TO
01- FROM
02- TO
03-
04-
05-
06-
07-
08-
09-
10-
MODE: S DOCID: RR 03 035T030136 USERID: LBUI STATUS
1 OVR: BATID: SECID: . AC
RPIO INTERNAL REPROGRAMMING REQUEST INPUT LINE SCREEN
PROGRAM DOLLAR BUDGET RESOURCE
ORG ELEMENT BOC QTR AMOUNT/FTES LEVEL TYPE
03
03
GBXY3A
GBXY3A
41
32
1
1
300000
300000
AL
AL
APPENDIX-2520-B-32
-------
Budget Division
Reprogramming (RP)
Transaction
The data entry for the RP transaction
identicalto that for the RR transaction. Program
offices create and put Level 1 approval on an RP
transaction. However, unlike the RR transaction,
the Budget Division always reviews and applies a
Level 3 approval, and processes the RP transaction.
The RP transaction is used to transfer funds between
RPIOs and in situations when the Budget Division
must approve a reprogramming . For example, an RP
transaction reprograms Superfund Site dollars as
well as funds to and from Budget Division in
response to supplementals or decreases .
is almost
APPENDIX-2520-B-33
-------
Budget Division
Re prog ramming
Header Screen
Budget Division Reprogramming (RP) Transaction Header Screen
ACTION: MODE: D DOCID: RP 16 97164A0005 USERID: FRED
STATUS
APRV: L# OVR: BATID: SECID:
H-
BUDGET DIVISION REPROGRAMMING DOCUMENT
TRANS DATE: ' ACCTGPD:
BUDGET FYS: APPR: RPIO: ORG: PE:
RESOURCE TYPE: HIGH-LEVEL TRANSFER:
.;.:•. - • .*
PURPOSE/STIPULATION:, ''. ' ,
The RP header screen is the first screen of the RP transaction. A
letter H- on the top left side of the screen indicates that this is
the header, or first, screen of the transaction. The header screen
contains the general or "summary" information for the transaction.
APPENDIX-2520-B-34
-------
Budget Division Reprograatming Document - Header Input Screen
ACTION:
APRV: LI
H-
MODB: S DOCID: RP
OVR: BATID:
03 0353030127
USERID: LBUI
SECID:
STATUS
RH
BUDGET DIVISION REPROGRAMMING DOCUMENT
TRANS DATE:
BUDGET FYSs 97
ACCTG.PD:
APPR: 53 RPIO:
ORG:
PE:
RESOURCE TYPE: Y
HIGH-LEVEL TRANSFER: Y
PURPOSE/STIPULATION: THIS ACTION TRANSFERS $460,000 OF REIMBURSABLE
OIL SPILL FUNDS TO REGION VI AND HEADQUARTERS. REGION III HAD $750,000
OF EXTRAMURAL CONTRACT FUNDS UNDER THE COAST GUARD UMBRELLA IAG
(IAG I RW69936846-01-0), AND THE TRANSFER OF $460,000 OF THESE FUNDS
WILL NOT ADVERSELY IMPACT THE REGION'S ABILITY TO RESPOND TO OIL SPILLS.
(PREPARED BY ROSE YOUNG/215-597-0389)
A—*CY41-APPROVED DOCUMENT
H—*S403-READY FOR APPROVAL 3
H—ZBHBW-CROSSING ALLOWANCE HOLDERS
Budget Division Reprograaaning Document - Line Input Screen
ACTION: MODE: S DOCID: RP 03 0353030127 USERID: LBUI
APRV: Lt 1 OVR: BATID: SECID:
STATUS
RH
BUDGET DIVISION REPROGRAMMING INPUT LINE SCREEN
FROM/
TO
RPIO
ORG
PROGRAM
ELEMENT
BOG
DOLLAR
QTR AMOUNT/FTES
BUDGET RESOURCE
LEVEL TYPE
01-
02-
03-
04-
05-
06-
07-
08-
09-
FROM 03
TO 06
TO 06
TO 75
03
06
06
72
P8Z
P8X
P8X
P8X
32
10
21
32
1
1
1
1
460000
45000
15000
400000
AL
AL
AL
AL
y
Y
Y
Y
APPENDIX-2520-B-35
-------
Budget Division's
Approval and Update
Once the RP transaction has been processed PASS1 and been given Level
1 approval by the Program Office, it appears on the Document Suspense
Table (SUSP) (see Exhibit 35). The following day, the Budget Division
scans the SUSP table and reviews all RP and RR transactions dated with
the previous date.' The"Budget Division will review the transactions
for accuracy.
RP transaction waiting Budget Division Approval on the SUSF table
ACTION: R TABLED* SUSF USERID: BBH1
DOCUMENT SUSPENSE FILE INQUIRY (ENTER TRAN AND ORG1)
— BATCH ID DOCUMENT ID ENTRY LAST LAST LAST
TRAN ORO1 NUMBER TRAN ORO1 NUMBER
RP
RP
RP
RP
RP
RP
RP
RP
RP
01
01
01
01
01
01
02
02
03
940I4A0001
94014A0002
94014A0010
94014A0011
94014A0012
94014A0013
94024A0001
94024A0002
94034A0001
STAT APPRV
DATE DATE TERMINALJUSER
ACCPT YYYYY 931001 931002
ACCPTYYYYY
RJHD YOOOO
RJHD NOOOO
PEND2 YOOOO
RJHD YOOOO
RJHD YOOOO
RJHD YOOOO
ACCPT YYYY
931001 931002
931002931002
931002931002
931002 931002
931002 931002
931002931002
931002931002
931001 931002
P100
P100
P175
P34B
P47A
P175
P175
POSA
PIOO
JABR
JABR
FRED
FRED
FRED
FRED
BETH
BETH
JABR
Note:
A RP transaction that contains errors
(such as one that requires the Budget
Division to enter TO lines) appears on the
SUSF table with a status of RJ BD
(rejected and left on hold) or REJCT
(rejected) while a RP transaction without
errors appears with a status of PENDx
(pending approval with "x" equal to the
level approval required).
APPENDIX-2520-B-36
-------
Reprogramming Header Inquiry Table (RPGH)
and Line Inquiry Table (RPGL)
The RPGH and RPGL talbes provide information on
all reprogramnings which have been accepted into
IFMS. Every reprogramming transaction appears
on both the RPGH & RPGL. The RPGH table
provides information from the header screen of
the reprogramming transaction. The RPGL
contains the more detailed information,
including accounting data, from the line screen
of the reprogramming transaction.
REPROGRAMMING HEADER INQUIRY TABLE - RPG
ACTION: R TABLED): RPGH USERTO: TEAC
*** REPROGRAMMING HEADER INQUIRY TABLE "*
KEY IS DOCUMENT ID
DOCUMENT ID: RP 960300001 SUBMITTING RPIO: 03 TRANS DATE: 1
ACCTG PRO: 0197 HI-LEVEL: Y
BUDGET FYS: 97 98 APPfeB RPIO: 03 ORG: 03 PE: ASX
PURPOSE/STIPULATION: EMERGENCY MOVE OF FTES & DOLLARS BE'
CONTACT: J.DOE 260-1234
REPROGRAMMING LINE INQUIRY TABLE - RPGL
ACTION: R TABLED): RPGL USERID: TEAC
**» REPROGRAMMING LINE INQUIRY TABLE **«
KEY IS DOCUMENT ID, LINE NO
DOCUMENT ID: RP 970300001 SUBMITTING RPIO: 03 HIGH-LEVEL:
BUDGET FYS: 97 98 APPR: B
LINE TO/
NO FROM RPIO ORG
01-001 FROM 03 03
02-002 FROM 03 03
03-003 TO 03 03
04-004 TO 03 03
05-*L009 HEADER CHANGE
PROGRAM
ELEMENT BOC QTR
A5XA2B 10 1
A5XA2B 32 1
A5XA2B 21 1
A5XA2B 33 1
BUD
AMOUNT LEVEL
100 AL
3.00 AL
100 AL
3.00 AL
APPENDIX-2520-B-37
-------
Document Susense File Inquiry (SUSP)
The Suspense File, or SUSP, is the table which displays all
documents "recently" entered into IFMS. Transactions are recorded on
SUSF by their Batch ID and/or Document ID number.
Documents remain on SUSF for only a certain period of time, based on
the document type and its status. Most accepted transactions are
archived off the table after 2 to 4 days (Accepted budget documents,
however, remain on SUSF for 10 days). Rejected or Beld transactions
remain on SUSF until they are either corrected or deleted.
SUSF displays 15 lines of data per screen. The STAT field indicates
the status of the document or batch. The term ACCPT applies to both
documents and batches, and means they have been accepted in IFMS.
The APPRV column indicates what,' if any, levels of approval have
been applied to a document or batch. Commitments do-not require
approval, therefore, 5 zeros will be displayed. For documents which
do require approvals (e.g. Reprogramminng), a "Y" will indicate a
level of approval has been applied.
To view any other batch or document, simply change the ACTION to S
and the TRAN, SFO, and NUMBER fields to the appropriate values.
RR
Documents on the
Suspense File - SUSF ||
ACTION: R TABLEID: SUSF USERID: LBUI
DOCUMENT SUSPENSE FILE INQUIRY (ENTER TRAN AND SFO)
TRAN SFO NUMBER TRAN
RR
RR
RR
RR
RR
RR
RR
RR
RR
RR
- RR
RR
RR
RR
RR
01-*TP56 NO SUCH BATCH
w%»»
SFO
16
16
16
16
16
16
16
16
16
16
16
16
16
16
16
OR
•fUSIMIdt * t^———m—~
NUMBER
165A160081
165B160053
165B160075
165B160076
165B160077
165B550003
165B550005
165F160074
165F422000
165F422005
165F422008
165T160070A
165T510023
165T540005
165T54Q007A
DOCUMENT
STAT
ACCPT
HELD
ACCPT
ACCPT
ACCPT
HELD
ACCPT
ACCPT
HELD
HELD
nwr.n
REJCT
ACCPT
REJCT
ACCPT
APPRV
YOOOO
NNNNN
YYYYY
YYYYY
YYYYY
AAAOO
YYYYY
YOOOO
00000
00000
00000
YOOOO
YOOOO
YOOOO
YYYYY
C»MAA*
DATE
970519
970224
970517
970517
970517
970407
970518
970516
970517
970518
970518
970516
970516
97Q405
970518
• ••*»*
DATE
970519
970328
970519
970519
970518
970407
970519
970516
970517
970518
970524
970518
970516
970405
970525
fcina>*
TERMINAL
P040
PB1A
PF5E
PF5E
P930
PE65
PF5E
PF1A
PAC4
P096
P5C9
P07A
PP1A
P9E8
P1DE
•nigfcgA
USER
EFNA
ALBB
ALBE
ALBE
LYII
EFNA
ALBE
EFNA
LFNI
LFNI
ALBB
EFNA
EFNA
EFNA
ALBE
•
APPENDIX-2520-B-38
-------
Program Element Reprogramming Activity Table (ZPER)
The ZPER table records the amount of funds reprogramned into and out
of any Program Elements that have had limits imposed on the ZPEU
table. The ZPER table also provides the net amount of
reprogrammings and the limit amounts set on the ZPEU table.
This table does not permit any changes to the limit fields .
Program Element Reprogramming Activity Table - ZPER
ACTION: R TABLEID: ZPER USERID: LBUI
*** PROGRAM ELEMENT REPROGRAMMING ACTIVITY TABLE **+
KEY IS BUDGET FISCAL YEAR, PROGRAM ELEMENT.
BUDGET FISCAL YEAR: 97
BDfWOBlf
ELEMENT
01- GRX
02- GSX
03- GTX
04- GUX
05- BAX
06- BCX
07- BDX
08- BFX
09- BGX
10- HTX
11- HOT
12- BVX
WARNING
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
arnpra
ERROR
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
10,000,000
NET AMT
31,700
566,600
511,300
1,203,400
252,400
706,900
28,800
11,700
0
336,550
259,800
59,344
V2B_iAf— >n Birnti
YTD IN
0
566,600
597,600
25,000
252,400
45,800
32,600
25,800
0
86,250
0
0
YTD OUT
31,700
0
86,300
1,228,400
0
752,700
3,800
14,100
0
422,800
259,800
59,344
APPENDIX-2520-B-39
-------
r
Reprogramming Notification Table (ZRRP)
The ZRRP table allows RPIOs (especially Regions) to identify
reprogrammings from other RPIOs or Budget Division that have added
resources to their Operating Plan. Users can look on this table and see
a list of reprogramming transactions processed within the past ten days,
that gave them resources.
When a reprogramming is processed that adds money to an RPIO, this table
is updated online. The reprogramming transaction number will remain on
the table for 10 days. The table lists only transaction numbers; to see
details on the reprogramming, users can leaf to reprogramming tables RP6H
and RPGL.
To bring up information for a particular RPZO:
• Enter S in the ACTION field
• Enter the RPIO to which reprogrammings transferred funds
• Press
REPROGRAMMING NOTIFICATION TABLE - ZRRP
ACTION: R TABLEID: ZRRP USERID: TEAC
** REPROGRAMMING NOTIFICATION TABLE **
KEY ZS RPIO, DOCUMENT ID
RPZO: 26
DOCUMENT ID
ACCEPTANCE DATE
01- RP BU3194
02- RP 263WA0870
03- RP 263HL0883
04- RP 263HM0867
05- RP 263WP0879
06- RP 263HQ0869
07- RP 263WZ0886
08- RP 263ZC0884
09- RP 263ZC0885
10-
11-
10-*L009 HEADER CHANGE
97 01 16
97 01 17
97 01 24
97 01 16
97 01 24
97 01 17
97 01 25
97 01 25
97 01 25
APPENDIX-2520-B-40
-------
APPENDIX C
SAMPLE MARS AND
C-LIST REPORTS
-------
MARS RCM-4 REPORT by Document Control Number (DCN)
The MARS RCM-4 series of reports are available to all users
on the Model From A Standard Report Menu in MARS. These reports
are intended to be used by the FCOs for reconciling their
financial data. Reconciliation (covered in Chapter 3) is
recommended at least on a monthly basis, and more frequently
towards the end of the fiscal year. On the preceding page is an
example of the RCM-4 by DCN. Each column is described below:
(1) The status of funding documents is reported at the Allowance
Holder (AH) Responsibility Center (RC) level.
(2) DCN assigned to the requisition by the user.
(3) The Obligating Document Number is assigned by the contracting
or obligating official. This number is assigned only when the
obligating official signs the document, thereby legally
obligating the government.
(4) The Budget Year and Ending Year indicating the fiscal years
that the appropriation is available for obligation (i.e., FY97/98
funds are available for obligation during FY 97 and FY 98).
(5) The Appropriation Code being cited on the DCN. This code
crosswalks to the FUND table in IFMS that gives the appn.title.
(6) The Program Element, which represents a program activity.
(7) The user's organization code or the AHRC.
(8) The Site Project field is used when citing Superfund funds
only, and indicates the site code.
(9) The Budget and/or Finance sub-object class code is used to
identify the type of expense represented by the accounting
transaction (see Ch.3,Part 1).
(10) Date the commitment and/or obligation was established.
(11) Open commitments shows the unoblig & unliq. amount on the
DCN.[Note:Any negative values are a result of "crossing SFOs'.J
(12) Total obligations equals the amount of funds obligated by a
Finance Center against a DCN. This maybe equal to, or less, than
the amount of funds committed on the DCN.
(13) The Total Paid Amount is the total amount disbursed,
expended, or liquidated against the obligation.
(14) The Open Obligation Amount is the unliquidated, or open,
amount of the obligation.
APPENDIX-2520-C-l
-------
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MARS RCM-4 REPORT by Program Element (PE)
One variation of the standard RCM-4 is the report by Program
Element. An example of the RCM-4 by PE is provided on the
preceding page. Each numbered report field is described below:
(1) The status of funding documents is reported by Allowance
Holder (AH) Responsibility Center (RC) level, PE, and
Appropriation. Data for each program element will begin a new
page.
(2) Document Control Number assigned to the requisition by the
user.
(3) The Obligating Document Number is assigned by the contracting
or obligating official. This number is assigned only when the
obligating official signs the document, thereby legally
obligating the government.
(4) The Budget Year and Ending Year indicating the fiscal years
that the appropriation is available for obligation (i.e., FY 97
98 funds are available for obligation anytime during FY 97 and FY
98).
(5) The user's organization code or the AHRC.
(6) The Budget and/or Finance sub-object class code is used to
identify the type of expense represented by the accounting
transaction (see Chapter 3, Part 1).
(7) Date the commitment and/or obligation was originally
established.
(8) The Servicing Finance Office entered on the transaction.
(9) Open commitments represents the unliquidated amount of the
requisition. [Note: Any negative values are a result of "crossing
SFOs".]
(10) Total obligations equals the amount of funds obligated by a
Finance Center against a DCN. This maybe equal to, or less, than
the amount of funds committed on the DCN.
(11) The Total Paid Amount is the total amount disbursed,
expended, or liquidated against the obligation.
(12) The Open Obligation Amount is the unliquidated, or open,
amount of the obligation.
APPENDIX-2520-C-3
-------
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-------
PROCEDURES FOR ACCESSING THE C-LIST FROM IFMS
1. From the Mainframe, access the EPA Menu System screen and log onto ISO.
-Type TSO on the Command Line
- Tab to the USERID field and enter your 3 -character NCC UserXD
-Tab to the PASSWORD field and enter your. NCC password. Press [ENTER]
2. At the READY prompt, type SPF. -
3. You will now be at a screen titled ISPF/PDF PRIMARY OPTION MENU. In the
OPTION field,, type 6 (Command) and press [ENTER]. This will take you to the
ISPF Command Shell Menu that looks like this:
I SPF Command ===>
Enter TSO or Workstation commands below:
===>
Place Cursor on choice and press enter to Retrieve command
=>
ss>
=>
=> •
"=>
w> •
=> ' - . •
4. Type in the following command under the "Enter TSO or Workstation commands
below:" promt:
===>exec 'ZBTFM35.IFMSRPG.CLIST'
and press [ENTER]. (The info after exec must be in single quotes)
5. You will now be at the MAIN MENU FOR IFMS REPORT SELECTION screen. You
will be able to chose from the following 14 options:
' A = IFMS A-2 REPORT (A listing of account numbers and components for an
AH).
B = IFMS A- 6 REPORT (Account numbers and components for a specified RC
within an AH) . .
E = IFMS SUMMARY REPORT (FC-1)
F - IFMS DETAIL REPORT (FC-2)
6 = IFMS STATUS OF FUNDS (FC-3)
J ~ IFMS N-7 REPORT (HEADQUARTERS ONLY)
K ~ IFMS TRANSACTION HISTORY BY ALLOWANCE HOLDER
L = IFMS TRANSACTION HISTORY
M = IFMS TRANSACTION HISTORY
N = IFMS CEILING FTE (FTE-1)
P = IFMS CEILING FTE (FTB-2)
R = IFMS CEILING (FTE- 3) BY RPIO, AH, APPN
S = IFMS NPM TRANSACTION HISTORY REPORT
T = IFMS NPM (PE) TRANSACTION HISTORY REPORT
BY PROGRAM ELEMENT
(ORIGINAL REPORT)
BY RPIO, AH, APPN,
BY RPIO, AH, APPN,
PE
PB,
and OBJECT CLASS
6. Enter the letter for the report you wish to run. You will be prompted for
the appropriate values for the following fields, if applicable: BFY, RPIO, AH,
and AHRC.
APPENDIX-2520-C-6
-------
.7. You will then be prompted for report destination information, ie. the bin
number and remote print address of the location where the report should be
sent. ,
8. You will be prompted to enter a Job Priority of 1 for your report. These
reports will not run under any other priority.
9.. When you have completed submitting the desired reports, type
in o at the command ENTER REPORT NUMBER.
10. You will be returned to the ISO COMMAND PROCESSOR screen. At the second
arrow, type in -X and press [ENTER].
11. This will return you to the READY prompt. Type in LOGOFF and press
[ENTER]. This will return you to the EPA Menu System screen.
APPENDIX-2520-C-7
-------
ACCOUNT NUMBER C-LIST
Two reports providing account numbers, their components and a description of the account have been set up
on a C-LISl1 available to all users via TSO. Report A provides all account numbers for every Responsibility Center
within an Allowance Holder. Report B provides account numbers for a specified RC only.
for
f%L!ST
1. From the EPA Menu System screen, log onto TSO.
• Type TSO on the Command Line
- Tab to the USERID field and enter your 3-character NCC UserlD
- Tab to the PASSWORD field and enter your NCC password. Press [ENTER].
2. At the READY prompt, type SPF. Press [ENTER].
3. You will now be at a screen titled ISPF/PDF PRIMARY OPTION MENU, illustrated below. In the
OPTION field, type U and press [ENTER].
ISPF/PDF PRIMARY OPTION MENU
OPTION
=> u
0 . ISPF FARMS -
1 BROWSE
2 EDIT
3 UTILITIES
4 FOREGROUND -
5 BATCH
6 COMMAND .
7 DIALOG TEST -
8 LM UTILITIES-
9 IBM PRODUCTS-
10 SCLM
C CHANGES
T TUTORIAL
X EXIT
E EPA
G Group -
U User
Userid
Specify terminal and user parameters . Prefix
Display source data or output listings Terminal
Create or change source data PF Keys
Perform utility functions Time
Invoke language processors under TSO . Date
Submit job for language processing Julian
Enter TSO Command, CLIST, or REXX exec Proc
Perform dialog testing ' Applid
Perform library administrator utility functions
Additional IBM program development products
Software Configuration and Library Manager
Display summary of changes for this release
Display information about ISPF/PDF
Terminate ISPF using log and list defaults
EPA/NCC Application Option Menu
Group Application Option Menu
User Defined Application Option Menu
LBU
LBUIFMS
3278
24
11:56
95/05/25
95,145
$EPATSO
ISR
Enter END command to terminate ISPF.
4. This will take you to the "User Defined Application Option Menu" panel (illustrated on the top of the following page)
which lists all of the C-LIST reports available.
APPENDIX-2520-C-8
-------
OPTION
s=fs> b
User Defined Application Option Menu
Enter the appropriate letter to select a report
A
B
C
D
E
RGSAD - Account Code Description Report by AH • _ 4
RGSAD - Account Code Description Report by AHRC i
RGSDN - Last Document Number Used on ADNT Report
RGLDT - Daily Transaction Report from Preceding Workday by AH .
RGLDT - Daily Transaction Report from Preceding workday by AHRC
\
X EXIT - Exit and return to the ISPF/PDF Primary Option Menu
5. Enter the letter of the report you wish to run. The "A* report provides an account listing for the entire Allowance
Holder. The *B" report provides an account listing for a specific Responsibility Center within the AH. Press
[ENTER].
6. You will now be on the "Enter Parameters For Your Report" screen. You will be prompted to enter information in
two fields: Fiscal Year and Allowance Holder (for the "A" report) or Fiscal Year and Allowance
Holder/Responsibility Center (for the "B" report). Press [ENTER] after completing this information.
7. This will advance you to the "Route Your Report" screen where you will be prompted to provide information for
three fields: Remote Printer Destination, Bin Number and Number of Copies (1 - 9). After completing this
information, press [ENTER].
8. The next screen that appears will display a message that your job (JOB 99999) has been submitted. When the three
asterisks appear, press [ENTER], This will return you to the "User Defined Application Option Menu" panel. On
the OPTION line type =x and press [ENTER]. At the READY prompt enter the command LOGOFF.
APPENDXX-2520-C-9
-------
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APPENDEX D
MOST COMMONLY
USED
FUNDING DOCUMENTS
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE C6NTROL OF APPROPRIATED FUNDS
APPENDIX
2520
V-/EPA
United Stetei
Environmental Protection Agency
Waenington. DC 20460
.
REQUEST FOR SHIPPING SERVICE
REQUESTING OFFICE: Retain one copy for reference and aubmJt the back up authorization for ahipment end return the ether completed copy of
anginal and one copy to the shipping officer. thif form to the requeuing office.
SHIPPING OFFICER: After eerrier he* completed pick-up of the NOTf : The firet copy held by the requoitino: office may be deetroyed
(Moment, anech original to a copy of the Government Bid of Lading to upon receipt of the completed copy from the Shipping Officer.
1. MnMMTOP:
4. woioNAt. o»wei eorrax, nu tTAnoN BMWU Km**mi
t. mtmOMNUMMIIAMDOcmaON
c«uvr.»Cewi C4o* avrieM OfafO>ei P^ew* ••••e OM^MdteK
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EPA farm 17004 UU«. 7-M)
REPLACES EPA FORM 177P-U (10-71) WHICH MAY BE USED UNTH. SUPPLY IS EXHAUSTED
APPENDIX-2520-D-l
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2520
vvEPA
Uniiid Sutis
Environmental Protection Agency ...
Weshingion. DC 20460
•
PROCUREMENT REQUEST/ORDER
t
8. Signature ol Ongin*tor_,
8. D*liv*r To (Project Otfieerl t
1 . Nam* et Onginator 2. Date 01 ft*e>Mition
• •
nCwnpettiv* I — 1 Othw than.fui and open . . _ ( — I Sola *our«* *mal
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AddrsM • 10. M**Co4* H. T»Wehon« Number
1 2. Sugiened Source (Name. Addnni. ZIP Cod.. Phono/Contact) 1 a. Amount •< money oommfttad 1 4. For Smal Purcheio* Only. Ceiwreeting OMie* M
IK . (uthwtaod to «««»«d *e amount ihown in Block 28
1 — lucre*** (~1 0*o**s* by 10%orllOO. »nJeh*v«fial*«*.
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16. Approvtb
• firMtfitW OHiM
b. Division/ Office
Oat* d. Ptapom M»oegem»nt Officer/ Diiejne* . Oai
Date . *. Ottw ISpftKvl Oai
e. Fyndt tated in Block 2« end Block 14 (H any! an *v*il*bl* and r***rv*d. r&ifwfur* aMTpnen* numfter «^ CttOtyint QtttcM Phono. 0«
16. Dote ol Ortei 17. Older Number
20. FOB Point Z1
21 Cantr*not IHtm*. teantt, 2Jf Coo1*/
18. Contract Numkor Of arrtl 1». Dwceumtem*'
t*
1*
i*
. Delivery t* FOB Point by ON or b*tan IDaut It. Penan Taking Order/ Queu and Phon* Number
24. Type el Order tolerance your gust* OMM>
| | a. Punheeo
flea** fumHh tna above on th* xenrn apeerliod an both •*)•* «l this or
am
dor and on th*
Db. Oeivety pnvMieM en tho nvene on delotod. Th» defcVety order » tubiocl
tothttemw ond eonditiorn e« tno toiKioct Ot* ma 111
PI Oral | 1 Written [~~1 Conflre
King
25. Schedule
item j Su&pliet or Semo*i
MumMr III 1 Ihl
1
i ec« iy«i«tr>i *
-I M. d MB 41
r i~i §? . iis
I Z J ;8 ^
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27. Uiuud SIMM ol AnMret By ISiexttuni
Ouanuty Unit Ettimnad Umt Amount
i
Totrit
Quantity
Aec*a g*B*l «'
II i? 1
i? m $®
^v ?• wi '; •'"" I IUI ji
MHll MeiTI
'•>**: •'•':•'•
^ II
1 l
28. Typed Nan* end Phone ol Contracting Otficec Phon*
to
1x2)
tPA form 1900-8 IRov. 8-94) EJoeuonie and paper version* acceptable.
Previous edition* »r* ebtatat*. . COPY 3 • FINANCE IOBUOAT1ON COPY!
APPENDIX-2520-D-2
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-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2510
wEPA
Environmental Protection Agency
Wtthingion. DC ZOAfO
COMMITMENT NOTICE
NOTE: Pr»p*r»tion and tpgrovd of tfi« lorm. «M« n«t eaMihuu in
abli«*iien of monay. Tha MM •( ttti* lorm to inton<«4 M guifinto*
•vUUfeDtv of monay by ra**ra
PREPARED BY
SIGNATURE
DATE PHONE
DATE PHONE
FUNDS CERTIFICATION
-
Contract negotiator ia [_] w not j__j authorilad to axcaod amount *hoi
APPROVED BY
SIGNATURE
DATE PHONE
THE AMOUNT OF MONEY SHOWN «:
I I AN ORIGINAL COMMITMENT |— 1 AN INCREASE TO A l~| A DECREASE TO A
•— 1 LJ PREVIOUS COMMTTMCMT LJ PREVIOUS COMMITMENT
FINANCIAL AND ACCOUNTING DATA
• 0Ctt BtiaVNPVfe
1 <* Sfe
a 1 Si
3 ® 3&
iMM (MM «
1
a
3 1
^-.c* ^.yf ^^ %r
& m m •
$t
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2520
&EPA
UlMtW SUM*
Environmental Protection Agency
Washington. DC 20*80
MISCELLANEOUS OBLIGATION DOCUMENT
OBUGATIONISJ FOR THE MONTH/PERIOD OF
PURPOSE:
D
D
AN ORIGINAL OBLIGATION
AN INCREASE TO A PREVIOUS OBLIGATION
|"""| A DECREASE TO A PREVIOUS OBLIGATION
D
CANCELAT10N OF A PREVIOUS OBLIGATION
4. Financial and Accounting Dm
•ra
(Max 21
5. Certification
Certification of Funds Availability (Funds Certifying Official)
SIGNATURE
PHONE
PREPARED BY:
(SIGNATURE)
DATE:
PHONE
APPROVED BY:
(SIGNATURE)
DATE:
PHONE
EPA Form 2550-10 |R«v. 7-M) Elieueme *nd plptr vcrnenl tec«p««6l«.
Previous •diuant «r« ebtaltt*.
APPENDIX-2520-D-7
-------
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2520
&EPA
United SUIM • •
Environmental Protection Agency
Wuhingion. OC 204SO
Project Officer's interagency Agreement In voice'Approval
1. Complete and return to the Cincinnati Financial Management Center WITHIN 5 DAYS.
2. Return the white copy signed and dated, retain the yellow copy and attachment* for your file.
3. Refer questions about this form to (513) 366-2056.
Part 1. Identification
SERVICING FINANCE OFFICE
EPA. Cincinnati Fin«nci4
Monogunont CantM
Cincinnati. OH 4B2U
Invoie* Nun*«
SiU
Invoice)-Amount
TYPE OF BILL •
n
1010 - A chock mutt bo procMud for tho othor *goncv to rocoivo poymom. Tho proem eonnot begin until wo rocoivo t
form.
10at - Tf»n«f«r of Fund* iMwMn Ae«neiM
OPAC - On Un* Nvnwnt mi Coa«etion - Ttw «o»nev r«e«iw«d tMr fund* through th« Trtmury Syitwn. ti i* impwMi** t>wt thit fonn to
ralumcd with yeuf •pprovtl/o'iMpprovil. IPA nwM chcrg* rt dJMpprovtd pcynxnu beck to tho othor •0«ney within J month*.
Part 2. Distribution of Payment by Financial and Accounting Data (Optional)
f 00
J, • •*-
I (I
•FO
(Mix 2)
Part 3. Approval of Paymant
Check One Block
[ [ Approved for Payment
Disapproved
[""] Approved with Suspension (Partial Payment}
| [ Advance Payment
Amount Approved for Payment
EXPLANATION OF DISAPPROVAL/SUSPENSION (Attach additional sheet If necessary)
Certification
I certify that the statements I have made on this form and all attachments thereto are true, accurate, and complete. I
acknowledge that any knowingly false or misleading statement may be punishable by fine or imprisonment or both
under applicable law. *
•raiwt Cttieor'i Siflitoturc
Nairn (typ*d)
Signoturo
Dtu
Ttteehon* Nun*«f
EVA Form 2S60-21 (R«». S-M) El.euemc «nd P*p«r'v»nieno oeeopubta.
FV*«iout •ditiera *r»
APPENDIX-2520-D-9
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2520
^>ER/\ Environmental Protection Agency
^f h»I n Wi»hingtor>. DC J04SO
CHANGE IN RXED ACCOUNT NUMBER
QftOANIZAtlOM:
AODMCS* flMu* XT «MW:
U. *, tntrironiMMtt Proitetian Agency
SERVICING PEMONN& QFFICC
•ISNATUM OF AaOWAMCf MOLDW OH DESIONB:
I
1
2
3
4
1
•
7
•
•
10
11
12
1^
U
1,
1,
17
11
„
f^AME
SOCIAL
SICWMTY
\
i
i
>
4
ALLOWANCE HOtfiOt NO.:
imCT>VC»AYK»00: 1
MSTHUCTMNS
PUMI «VM •• •MrtM.
. UM *J» f «rw M atunf* *• lb*d n««i»it numt«f
f «f<*4 » b* •tfcevv* tfwt FIT »«M.
UM«.
mONI NO. OneM* •*• m+i
Account Number
•^
•*•«
»
•
r__n-i_u
"irr
'"iinr
•
An*
MB*
SPA Form 2660-* m«». f-Ml EI«etro
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
2520
&EPA
Untied SUM*
Environmental Protection Agency
. PC 30460
TRAVEL AUTHORIZATION
i. TMVK wmaiBMioi ceoii
*. Tm OF 1HAV* §T M»«ft TMVUI
•MTATXNUt.
I.D4T1
>»no«n ACT IMI
II. H«MI
. tnu
IUH Awuoteerr e» tooaiN net TO Ctcc
•a. *eru*i. MJKMTKCI HOT TO i
e i. wnuefrr •mtntfom.it/ui itmt. i
. Mttutwr BWMB WMCU IPOVI UMB. turn.
MTII
11. MA eairnweT MMTM • MAC i
| B. COMMBIOU CM DWtM.
12. AQVANCt W niNOf AmiCATION MM*.-
•MM* te rf*y* •/«Mnp^tfM •/ a«>. W»w M
MWIMC */ wiy •vatutfnt t+tuHm mutt tt it
A.TW1
a
a
• unweer
MYMOn
O '*•"
L MNATIM Of WfWHMt
•.MTIMJMI
It. TO If COMMT* IT I
a
l»MMOT«k
•MM MO DTU m«> «
16. Fln»ne»«l »n< Aeeeuntma P«u
(MM 2)
EPA Form 2610-1 IR*v.S-»4| Elteuonic «nd P*p>r viniotw
tditieRt *r*
TRAVELER
APPENDIX-2520-D-ll
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
United SIMM
Environmental Protection Agency
Woningran. DC 304<0
PAGILITIES SERVICES REQUEST
~n C«p«i OMninoAMMw«mt»dr
owttfy thM the •tMwntm* I h*v« m*« «n VM «* •"• • •«»".. .
n nowinly f«M or mid»«dlng >UMm>itt may ft* puni«h«bli by »m «r WB> iind»c
Action Taken
Ubonn RMMTW*
CTA P«rm §100^ ••». •••*> B»CV8""« «*
APPENDIX-2520-D-12
-------
RESOURCES MANAGEMENT DIRECTIVES
ADMINISTRATIVE CONTROL OF APPROPRIATED FUNDS
APPENDIX
25 :o
&EPA
Unto* SIMM
Environmental Protection Agtney
RECOMMENDATION FOR INCENTIVE AWARD
****•**••' ** I** 01 00*01 M «0
• Rafar to tha EPA Awarda Manual for individual/group award critaria*
TYPE OF AWARD
«MC*U4CrOA*CtVK»4MM«9. Qtvofl to on IndMdud « grogp for olgrMcw* MWttno oeHownonti
Ttio omoum of • word (• boood on A* vtfu* of tongW* ondlor I
* «•
oct or Mntoi.
Indicate amount of banaflta hort: •
Tangibta l«ntfM» •
Intangibla Banaflta
P 2
rottna of roeord on flo In ttM oorvtaing Hwnoji lUoourooo OfOo*.
0*~* IB noognKoa »l MHtm* NgU •^•ty porfonmnoo of tf» outtoi of
•mpJoyw1* portion »Heh MbtumMv *>M«d* p^fonnono* «und«d^ Amoum of «wwd to bowtd on tto onytoyo*'* moot ioow«
a
a
Afi
MW« of racort to OwtfUndbif.
» only on* OSI ht * U-wook poriod. T*i« ow«H IMV ko «wiM to i
A poited of oKOuootf
•ffocDvonovt of WF A pfoomw* M A
wpoi
or ifto MMwoniMtf Jt
INFORMATION ON RECIPIENT
MAMCffv
4NTW* «(tM* iOJ««tO Irt 0/11
NBATIOM AND LOCATION
aocuu. atcuwrv NUMM
nmoo » aannet QM WHICH AWAKB m turn
UONffTAKT AWMDS OflANTO W LUTU
FROM
TO
AMOUNT OF CASH AWARD RECOMMENDED
TbiMOM
>tioo«
MM.
TAN
TOTAL
RECOMMENDING.. REVIEWING, AND APPROVING OFFICIAU
Tmi
PAT!
fhMMW on4 Aooountfnf 0«m
(Max a
i
IPA Form M30-1 PU«. a-M) Dootronk ond <
Ptavious oAo** m <
APPENDIX-2520-D-13
-------
APPENDIX E
POINT OF CONTACT LIST
FOR GUIDANCE
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-------
APPENDIX F
CHECKLIST OF GOOD
FUNDS CONTROL
-------
CHECKUST OF GOOD FUNDS CONTROL PROCEDURES
Maintain a Centralized Document Control Record. Allowance Holders and FCOs should maintain a document
record system which houses copies of all funding documents with their Document Control Numbers, along with budget
reports which are used in tracking the status of those funding documents.
Prepare Practical Budget Execution Reports. Allowance Holders and FCOs should also maintain budget/financial
reports which shpw the current status of funds on all accounts by appropriation, PE/Object Class. These may be
prepared on a monthly, quarterly, or even weekly basis (near the end of the FY).
Certify Availability of Funds. The Funds Control Officers must certify the availability of funds for every commitment
and obligating action and ensure that no spending action will exceed a specific limitation in the Advice of Allowance.
(Allowance Holders not budgeting at the RC level should, at a minimum, inform their RCs what their budget is in an
operating-plan memorandum).
Do Not Exceed Ceilings. Allowance Holders must not exceed allowances or certain object class ceilings, i.e., travel,
Superfund administrative, and FTE ceilings.
Commit Funds in IFMS. Allowance Holders and FCOs are required to enter all commitments into the agency
Integrated Financial Management System (IFMS) on a timely basis, and ensure that the funds will not be altered or
withdrawn prior to obligation without advance notice to the proper obligating official.
Spend Evenly Throughout the Year. Allowance Holders should ensure that their funds are spent evenly throughout
the fiscal year. They should avoid last minute year-end spending.
Anticipate Reprogrammings. Allowance Holders should anticipate reprogramming requests in advance and submit
them to the Budget Division on a timely basis.
Reconcile with IFMS. Funds Control Officers should reconcile their funding documents on a regular basis with IFMS
to ensure all documents have been fully liquidated (paid), and resolve any discrepancies accurately and as quickly as
possible.
Do Not Expect to be Bailed Out. Allowance Holders should never assume that additional resources or workyears
will be reprogrammed to their allowances if they exceed a resource ceiling.
Develop and Maintain Standard Operating Desk Procedures. Allowance Holders and FCOs should prepare written
procedures indicating specific steps to be followed to implement the activities specified in this directive. These
procedures should describe how to do the daily funds control activities when the AH or FCO is out of the office.
Examples include: How funding documents are processed within the office, where to find the latest status of funds
report fie. what documents have been obligated and which ones are still committed), how to run MARS or CPARS
reports, and where to find copies of current funding documents.
Delegate Authority. Allowance Holders should identify, in writing, their Funds Control Officer and designated backup.
APPENDIX 2520-F-l
-------
APPENDIX G
PAYROLL PROJECTION
RECORD
-------
FY 19XX PAYROLL PROJECTIONS
APPROPRIATION
Office of
Attachment I
1 Current PRO PC&BOpermdnfPUiioj of
I Anticipated taciaoto/Docrcaon to PRO
j PC&B Actual!** of Pay Period-10
4 Remaining rc&B Operating Plan Balance
(*j. Admin. Prioritk* R*o»urcc Trad**, * Other Adjmt)
so.o
BASE PCAB COSTS
r ond Benefit Coet for Pay Period* _ eV.
I Total S^arj and B«MfltCa« for Com. Corp* employ*** for
* Number of rcauOnint pajrpcrlodt
U Bate PCABNtMlfllM* flaw* HBC»)
U Total Bwc PC&BNMd (line 7 +line 10)
of-
$0.0
$0.0
$0.0
PROJECTED COSTS & SAVINGS FOR REMAINDER OF YEAR (RY)
a Out »f Pnmadoia of titrtiag «n-bo«rd ptt»oiia*l for RY
U . C<»t«fWHhln-Cr«J«IncTi»iri of tritdn; oo-bo«rct pttiomni for RY
14 Ovcrttm* Cadi for RY
1$ Awmnb Coftt for RY
U Noo^elHiif ewtt for RY(«t- SIS, Coop*, ««e.)
IT IPAcbwtc*oiidotlMriMia-<«lllnccoitiforRY
If Pcmuuwot-Clunfe-or-SUUaaca««iforRY
u Oth«rCorti(»j. Pub. TrwBlt, Lump Sum) for RY-Loe»lhyP«j
It IPACndKtforRY
U Cart of New Hire* f or RY
21 SovinfitbriHithAttrKkm far RY (projected >t«Tldoa rat*
11 Sovtnt«tlinMi(bB>M Clown profrmmf or RY
14 O«h«rSo,Ttoj«forRY(tf.LWOP)
15 SoTtngidiroii|liclurftitf tooUMT
includes contr. conv.
IT Total ProJoctodPC&BNood(llM 11 miaai2C)
IS PCABSurplu^Slurtf«ll(Uiw4iiilaui27)
APPENDIX-2520-G-1
SO.O
SO.O
SO.O
-------
FY 19XX PAYROLL PROJECTIONS
APPROPRIATION
Office of
IBAYEL
» FRO Tr»Yfl Op«rattnf Plan
M Ti uji Uil hii I MmTTiri inn trr FTTfT Im-T1 (t I Fftf ft. * -*Til- "rt— * ° --- •*-*>-)
31 Tirol Mtaalitlirou
U Tr«v«l Surplui^bortfiUl (Unc 29(+/- line 30) mln» (lint 31 + lint 31)
M TOTAL SURPLUS/SHORTFALL (line 28 plm line 33)
SO.O
$0.0
FTE
K FYlSXXFTECeUlnj
M PraJMtodFTEUtiUutloo
17 Proj«rt*JFTESurplui/Shortf«n(Unc35inli«Blln«3<)
K FY 19XX Noo-CcUinc FTE
J»
0.0
0.0
BUYOUTS
«i Number «f Bujovta Accepted
APPENDIX-2520-G-2
-------
APPENDIX H
SUGGESTED FCO
JOB QUALIFICATIONS
AND TRAINING
-------
Suggested Funds Control Officer
Job Qualifications & Training
A prerequisite to enhancing human resource development is
the establishment of core competencies for individuals who work
in federal financial management. While there are currently no
specific and/or formal job qualification standards and training
requirements for an EPA Funds Control Officer, the following
requirements are recommended for sustaining and developing the
career growth of an FCO:
COMPETENCIES
o Basic knowledge of Federal budget and accounting principles,
policies, and procedures sufficient to understand their
relationship to allotments, financial plans, allowances,
commitments, and obligations.
O Knowledge of public laws and the legal requirements placed
on appropriations, as well as OMB circulars/bulletins and
Agency directives/policies governing the budget process.
O Knowledge of Agency's financial systems and internal
controls sufficient to retrieve financial information to
monitor and reconcile all funding documents, and prepare
status of funds reports for all program accounts.
O Knowledge of OMB and Agency Object classes, Agency account
coding, and document flow.
0 Knowledge of Agency's budget operations and processes and
how obligations and expenditures are incurred for assigned
program areas.
O Knowledge and ability to certify the availability of funds
from within the assigned allowance(s), and procedures used
in requesting the reprogramming of funds.
TRAINING
o Appropriations Law
o The Federal Budget Process
o Budget Execution
o Administrative Control of Appropriated Funds*
o Basic computer applications for spreadsheets and writing
o Effective Communication (oral and writing)
* Proposed internal Agency course for individuals assigned the
position of FCO. Authority to certify the availability of funds
will be contingent upon the successful completion of this course
as soon as it becomes available.
APPENDIX-2520-H-l
------- |