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TABLE OF CONTENTS
Page
Number
I. INTRODUCTION 1
1. What Is A System? l
2. Actions To Spend Money Set Our
Accounting System In Motion 1
3. Your Partnership With The
Financial Management Office 2
II. YOUR OFFICE--YOUR MONEY 4
1. The Work And People In EPA 5
2. How Your Responsibility Center
Gets Its Money 8
III. YOUR FINANCIAL MANAGEMENT
OFFICE 13
1. The Work Of Your FMO 13
2. Talking To The Computer 14
3. Your Own FMO + The Computer
= Total Service 15
4. Helping One Another 16
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TABLE OF CONTENTS
continued
Page
Number
IV. HOW TO CONTROL SPENDING 18
1. The Actions To Spend Money 18
2. The Help You Have 20
3. Establishing The Document
Control Register 27
4. Spending Actions And The
Document Control Register 28
5. Steps To Be Followed For
Recording Transactions 31
6. How To Record Commitments
And Obligations 34
7. Checks And Double Checks 36
V. SPENDING ACTIONS ABOUT WHICH
YOU MAY HAVE FURTHER QUESTIONS 41
1. Grants 42
2. Contracts 47
3. Payroll 49
4. Purchase Requisitions 53
5. Travel Authorizations 60
6. Agency Or Regional Support 65
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TABLE OF CONTENTS
continued
Page
Number
VI. SPECIAL GUIDELINES FOR
CHARGE OF AGENCY SUPPORT 68
VII. OBTAINING ACCOUNT NUMBERS 72
VIII. HOW THE END OF THE FISCAL
YEAR AFFECTS YOU AND THE
DCR 77
APPENDIX A--OBJECTIVE CLASSIFICATION
CODES--FISCAL YEAR 1974
APPENDIX B--ACCOUNTING CODES AND DOCUMENTS
1. Accounting Codes
2. Spending Documents
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INDEX OF EXHIBITS
Following
Page
I RESPONSIBILITIES OF EPA WORK
GROUPS 4
II RESPONSIBILITIES OF KEY INDIVIDUALS 7
III EPA ORGANIZATION CHART 8
IV FINANCIAL MANAGEMENT OFFICES
SERVICING RC'S 14
V COMMITMENT NOTICE 19
VI THE DOCUMENT CONTROL REGISTER
AND ITS CONTENTS 20
VII SIX DIGIT DOCUMENT CONTROL
NUMBER 21
VIII SIX TYPES OF CODED INFORMATION
PROVIDED BY THE ACCOUNT NUMBER 22
IX TRANSACTIONS TO BE VERIFIED--
WEEKLY REPORT 26
X REPORT OF MONEY AVAILABLE--
WEEKLY 27
XI DOCUMENT CONTROL REGISTER-
MONTHLY REPORT 27
XII RECORDING THE ORIGINAL SUB-
ALLOWANCE AND ADJUSTMENTS
IN THE DCR 27
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INDEX OF EXHIBITS
continuing
Following
Page
XIII NINE STEPS FOR RECORDING
A COMMITMENT 30
XIV COMPLETED COMMITMENT NOTICE 33
XV RECORDING VARIOUS SPENDING
ACTIONS IN THE DCR 34
XVI TRANSACTIONS TO BE VERIFIED--
HOW TO USE THIS REPORT 37
XVII PROVIDING THE AVAILABLE
MONEY BALANCE 33
XVIII TYPES OF GRANTS AS A PERCENTAGE
OF EPA'S BUDGET 41
XIX TYPICAL RESPONSIBILITY CENTERS
AWARDING GRANTS 42
XX GRANT APPLICATION 43
XXI GRANT AGREEMENT 44
XXII CONTRACTS OPERATIONS
OFFICES 47
XXIII EPA PAYROLL TEAM 48
XXIV STEPS FOR PREPARING THE
PAYROLL ESTIMATE 49
XXV HOW TO CHECK THE PAYROLL
COST REPORT 50
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INDEX OF EXHIBITS
continued
Following
Page
XXVI HOW AN EMPLOYEE'S SALARY
IS CHARGED TO OTHER ACCOUNT
NUMBERS
51
XXVII REQUESTING A CHANGE IN AN
EMPLOYEE'S FIXED ACCOUNT
NUMBER
51
XXVIII ADJUSTMENTS IN PERSONNEL
SERVICE CHARGES
51
XXIX USING THE COMPUTER FOR
PAYROLL COSTS
51
XXX
SUMMARY OF PURCHASE REQUEST
TYPES
52
XXXI MONTHLY ESTIMATE FOR A
BLANKET PURCHASE ORDER 56
XXXII BLANKET TRAVEL AUTHORIZATION 61
XXXIII MISCELLANEOUS OBLIGATION
DOCUMENT 69
XXXIV RC ACCOUNT NUMBER LISTING 71
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APPENDIX B
I EPA FINANCE OFFICES AND WHO THEY SERVE
II ACCOUNTING CODE SEQUENCE
IH SPENDING DOCUMENTS BY CATEGORY
IV COMMITMENT NOTICE
V GRANT AGREEMENT (EPA 5700-20)
VI SOLICITATION, OFFER AND AWARD (SF33)
VII PROCUREMENT REQUEST/REQUISITION (EPA 1900-8)
VIII MISCELLANEOUS OBLIGATION DOCUMENT (EPA 2550-3)
IX PURCHASE ORDER - INVOICE-VOUCHER (SF44)
X INTERAGENCY AGREEMENT
XI REQUEST FOR SHIPPING SERVICE (EPA 1770-12)
XII TRAVEL AUTHORIZATION (EPA 2550-3)
XIII TRAVEL VOUCHER (SF1012)
XIV APPLICATION AND ACCOUNT FOR ADVANCE
OF FUNDS (SF 1038)
XV GOVERNMENT TRANSPORTATION REQUEST (SF1169)
XVI TRAINING REQUEST AND AUTHORIZATION FROM
NON GOVERNMENT FACILITIES (FORMERLY HEW 350)
XVII NOMINATION FOR INTERAGENCY TRAINING (OF 37)
XVIH CLAIM FOR REIMBURSEMENT FOR EXPENDITURES
ON OFFICIAL BUSINESS
XIX REQUEST FOR LOCAL DUPLICATION SERVICES
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I. INTRODUCTION
-------
I. INTRODUCTION
This manual is designed to inform you about your role in
helping the Agency conduct its business within prescribed spend-
ing levels. Although you may not be an accountant by education
or profession, your job responsibilities each day involve perform-
ing certain key tasks that directly affect the ability of the Agency's
accounting system to serve your organization. This manual is
written for you.
1. WHAT IS A SYSTEM ?
A "system" usually has three major parts:
A way to put something in
A way to process what has been put in
A way to get something back
In the accounting system you send spending documents to
your servicing finance office, the data is entered into the computer
for processing, and you get back reports.
2. ACTIONS TO SPEND MONEY SET OUR ACCOUNTING
SYSTEM IN MOTION
To relate the system idea more specifically to you, con-
sider the organization you work for (and others just like it
-1
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throughout the Agency) and the fact that it is authorized to spend
money to do its work. It is a special action each time the Agency
spends money for something. (The Agency's accountants usually
call these actions "TRANSACTIONS"), Almost every spending
action has to be documented on some kind of government form such
as a purchase requisition or a travel order. In EPA these spending
documents are the "inputs" to the accounting system. The spending
documents that are most commonly used in EPA are shown in Ap-
pendix B to this manual.
When you have prepared the inputs correctly, it becomes the
job of the Financial Management Office to make sure that what you
have submitted is put into the Agency's computer correctly, that
the computer does its job properly, and that its outputs—reports to
be used by you and your organization—are accurate and timely.
3. YOUR PARTNERSHIP WITH THE FINANCIAL
MANAGEMENT OFFICE
Fundamentally, you and the Financial Management Office
are partners in the vital activity of seeing that the Agency DOES
NOT SPEND MORE MONEY THAN IT HAS AVAILABLE, and in
making the Agency's accounting system work the way it should.
(Incidentally, the computer almost never makes a mistake!
When errors occur it usually gets blamed for what some "human
computer" has done!). Although some people tend to think of an
accounting system as something that only the accountants have
-2-
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contact with, by now you probably see that the "system" really
depends on a lot of key people such as yourself who serve outside
the Financial Management Office. The system is supported by men
and women throughout the Agency, and is definitely not some special
activity carried out strictly within the confines of the Financial
Management Office.
-3-
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II. YOUR OFFICE---YOUR MONEY
-------
II. YOUR OFFICE---YOUR MONEY
Our nation's pollution problem is as complex as it is wide-
spread. Accordingly, EPA is expected to channel its people and
other resources into a variety of programs carried out all over
the country.
Because pollution is so wide-spread, the Agency maintains
Regional Offices, National Environmental Research Centers (NERC's)
and other Operation Centers that blanket the nation. In some cases
the Agency's activities also involve the oceans, as well as other
countries having pollution problems of mutual interest and concern.
Considering the extent of the pollution problem, both in
terms of complexity and geography, it is not surprising that a
large number of EPA employees and offices are located outside
the Washington, D. C. area0 The problems are such that the
Agency necessarily must have field operations in addition to
those conducted by headquarters in Washington.
The above points affect the Agency's operations in many
different ways. Two of the most important are in the areas of
work groups and in the distribution of money.
-4-
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EXHIBIT I
WORK GROUPS IN EPA
MR & WATER
PROGRAMS
CATEGORICAL
PROGRAMS
RESEARCH &
MONITORING
ENFORCEMENT
AND GENERAL
COUNSEL
PLANNING
AND
MANAGEMENT
ADMINISTRATION
ANO
STAFF OFFICES
REGIONS/NERC'S/
OPERATION
CENTERS
AIR
•
•
•
•
p WATER QUALITY
•
•
•
•
5 WATER SUPPLY
•
•
•
•
L SO LI 0 WASTE
•
•
•
•
E
M PESTICIDES
•
•
•
•
A RADIATION
•
•
•
•
E NOISE
•
•
•
S INTER-
^ DISCIPLINARY
•
•
•
•
•
•
•
PROGRAM
SUPPORT
•
•
•
•
•
•
•
SOME
COMBINATIONS
OF THE PROBLEM
AREAS LISTED
ABOVE
SERVICE GROUPS
SUCH AS
FINANCE OFFICE.
PERSONNEL OFFICE.
PROCUREMENT .
OFFICE, ETC
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THE WORK AND PEOPLE IN EPA
The basic responsibility of the Agency is to prevent, reduce,
and control the problem areas of:
Air pollution
Water pollution
Solid wastes
Pesticides
Radiation
Noise
To cope with these problem areas, our Agency has set up the
following major work groups:
Air and water programs
Categorical programs
Research and monitoring
Enforcement and general counsel
Planning and management
Administration and staff offices
Regions/NERC's/Operation Centers
Exhibit I, opposite this page, shows the problem areas each of
the work groups are responsible for.
The major work groups described above represent the way
EPA is organized to do the work. Within the work groups there
are key individuals who share the responsibility to get the job done.
The Agency also has a work plan that determines how much money
will be spent on each problem area in accord with the way Congress
-5-
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has approved the money to be spent. The key individuals and the
way the work plan is divided is explained in the next paragraphs.
(1) The EPA Administrator
The head of our Agency, the EPA Administrator, is in
charge of planning our programs and seeing that they are
carried out. To help him do these things, he has the aid of
a Deputy Administrator and five Assistant Administrators.
(2) Assistant Administrators
Each Assistant Administrator and the Deputy
Administrator are also known as National Program
Manager(s) (NPM). A National Program Manager is usually
in charge of a specific problem area of pollution, e.g., the
pollution of our country's water.
Each NPM (with a lot of help) devises many different
ways to attack a pollution area. Each way is called a
Program Element.
(3) Allowance Holders
An Allowance Holder is a major money manager for EPA.
Each person who is an Allowance Holder is responsible for a
share of the program elements assigned to him by NPM's.
Each share is called a Program Subelement.
-6-
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The following individuals serve as the Allowance Holders
for EPA:
Assistant Administrators
Deputy Assistant Administrators
Regional Administrators
Directors of the National Environmental
Research Centers
Certain special offices
(4) Project Managers (RESPONSIBILITY CENTERS)
Because he must have help to carry out his responsi-
bilities, each Allowance Holder draws upon the assistance
of Project Managers. A Project Manager is usually the
chief of a major division. The Allowance Holder relies on
his project managers to carry out specific subelements.
Because a Project Manager is usually a control point
for particular subelements, his organizational unit, e. g.,
division, is also called a Responsibility Center. In all
probability you now work in a Responsibility Center (RC).
As you read through the rest of this manual, you will see
that it's about how you help your RC control money! - i. e,
Your Office and Your Money!
-7-
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exhibit II
EPA
ADMINISTRATOR
>» RESPONSIBLE FOR EVERYTHING
'DEPUTY ADMINISTRATOR
AND
ASSISTANT ADMINISTRATORS
ALLOWANCE HOLDERS
RESPONSIBILITY CENTERS
(PROJECT MANAGERS)
TASK MANAGERS
NATIONAL PROGRAM MANAGER
RESPONSIBLE FOR PROGRAM ELEMENTS
MAJOR MONEY MANAGERS
RESPONSIBLE FOR PROGRAM SUBELEMENTS
RESPONSIBLE FOR SPECIFIC PROGRAM
SUBELEMENTS OR PORTIONS OF SUBELEMENTS
RESPONSIBLE FOR DETAILED ACTIVITIES
RELATED TO A PROGRAM SUBELEMENT
-------
(5) Task Managers
Responsibility Centers commonly have branches and/or
sections that perform key activities related to a subelement.
The subelement work they do may have several different
names such as projects, tasks, etc.
Exhibit II, opposite this page, shows the key individuals
we have talked about and their share of the responsibility for
the work of EPA.
Exhibit III, following this page, shows the Allowance
Holders who are the major money managers, and other in-
dividuals responsible for controlling the money of EPA.
2. HOW YOUR RESPONSIBILITY CENTER GETS ITS MONEY
The money given to an Allowance Holder to spend during a
fiscal year is called an Allowance. The allowance enables him to
incur expenses related to program subelements. The Allowance
also limits how much he can spend for each quarter of the year.
The Allowance Holder in turn will divide the money to the
heads of his various responsibility centers having the capability to
do the work related to particular program subelements. The money
received from the Allowance Holder by the Responsibility Center is
-8-
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EXHIBIT III
OFFICE OF
INTERNATIONAL
ACTIVITIES
OFFICE OF CIVIL
RIGHTS AND
URBAN AFFAIRS
ADMINISTRATOR
OFFICE OF
LEGISLATION
DEPUTY
ADMINISTRATOR
OFFICE OF
FEDERAL ACTIVITIES
S/A EXEC
COMMUNICATION
OFFICE OF
PUBLIC AFFAIRS
ASST ADMINISTRATOR
FOR ENFORCEMENT
AND GENERAL COUNSEL
ASST ADMINISTRATOR
FOR
PLANNING AND MANAGEMENT
ASST ADMINISTRATOR
FOR RESEARCH
AND MONITORING
ASS T ADMINISTRATOR
FOR
CATEGORICAL PROGRAMS
ASST ADMINISTRATOR
FOR AIR AND
WATER PROGRAMS
OFFICE OF
NOISE ABATEMENT
AND CONTROL
OFFICE OF
GENERAL
ENFORCEMENT
OFFICE OF
WATER PLANNING
AND STANDARDS
OFFICE OF
ADMINISTRATION
NERC
DURHAM
OFFICE OF
PESTICIOE
PROGRAMS
OFFICE OF
WATER
ENFORCEMENT
OFFICE OF
WATER PROGRAM
OPERATIONS
OFFICE
PLANNING
ANO EVALUATION
NERC
LAS VEGAS
OFFICE OF
RESOURCES
MANAGEMENT
OFFICE OF
RADIATION
PROGRAMS
NERC
CINN
OFFICE OF
SOLID WASTE
MANAGEMENT
PROGRAMS
NERC
CORVALLIS
OFFICE OF
AUDIT
EDUCATION AND
MANPOWER
PLANNING
REGION X
SEATTLE
REGION IX
SAN FRANCISCO
REGION VIII
DENVER
REGION V
CHICAGO
REGION VI
DALLAS
REGION VII
KANSAS CITY
REGION III
PHILADELPHIA
REGION IV
ATLANTA
REGION I
BOSTON
REGION II
NEW YORK
NATIONAL PROGRAM MANAGER
RESPONSIBILITY CENTER
AIR & WATER PROGRAMS DIV
ALLOWANCE HOLOER
RESPONSIBILITY CENTER
-------
called a suballowance. As in the case of an allowance, the sub-
allowance gives the RC the money needed to cover its spending and
will limit how much it can spend for each quarter of the year.
Although the RC chief may have work groups such as branches
reporting to him, he will not divide his suballowance among them
for the purpose of controlling money. Clearly these work groups
will initiate many spending actions. Nevertheless, the responsibility
for making sure that total spending does not go beyond the suballow-
ance amount is strictly that of the RC chief. In line with this major
responsibility, the RC chief has total authority to approve or dis-
approve any proposed spending action to be charged to his suballowance.
Up to this point, the discussion has described the general
process by which the work and the money is passed from the
National Program Manager to the Allowance Holder and finally to
the Responsibility Center. The following paragraphs will describe
more of the background of this process.
(1) Work Plans
Several months before the start of the fiscal year, the
\
Administrator, NPM's, Allowance Holders, and RC chiefs
are involved in a major effort to estimate how much money
will be needed to do the work that has to be done. The
-9-
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end-result of this activity is a document called the Work
Plan. A work plan is very detailed and shows a great deal
of information about how much work must be done, the
number of people needed to do it, and the other kinds of
expenses connected with it.
Once the Agency has finalized the work plan, this
serves as the basic guide for determining how much money
each Allowance Holder will receive when the money actually
is made available to spend. The lack of certainty about when
the money will be available is a problem and is discussed in
the next section.
(2) Obtaining Money on July 1
Although the fiscal year begins on July 1, the Congress
normally has not determined by that time the exact amount
of spending authority which it will make available. The
Congress does, however, make provisions to give the
Agency enough spending authority to keep operating.
Usually the amount available to be spent as of that date is
less than originally provided for in the work plan.
Until the Congress officially determines how much
spending authority it will provide for the new fiscal year,
-10-
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it permits the Agency to start spending money on July 1 at
about the same rate as it did during the same time in the
last fiscal year. This is called a "Continuing Resolution"
and is a stop-gap measure until the Congress officially acts
(passes the Agency's appropriation).
(3) How Money Is Distributed
If July 1 arrives and the Congress has not yet passed
the Agency's appropriation, each Allowance Holder must
estimate the amount of money available to him under the
continuing resolution. Next he will notify his RC's that they
have suballowances as of that time in certain specified amounts.
The documentation for the suballowance will probably be his
memo to the RC chiefs. He will also inform the Financial
Management Office (FMO) who will enter the suballowance in-
formation into the computer. The FMO will also provide each
RC chief with other essential information, such as account
numbers. Account Numbers are tools used in the accounting
system to indicate where and how money is being spent. This
and other tools will be discussed more thoroughly later on.
-11-
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A little later in the fiscal year the Congress will pass
the Agency's appropriation thereby making its final deter-
mination as to the spending authority available for EPA to
use. At that time the Agency's Budget Office, located in
Washington, will issue formal Advices of Allowance to all
Allowance Holders. These Allowances are entered into the
computer by the Financial Management Division in Washington.
Upon receipt of this document, an Allowance Holder will
adjust, if necessary, the RC suballowances to agree with
the approved work plan. As before, the FMO is responsible
for entering into the computer the adjustments for each RC's
suballowance.
Had the Congress actually passed the Agency's appro-
priation by July 1, the procedure described in the last para-
graph would have been followed from the outset of the fiscal
year, without the necessity of any subsequent adjustments.
This discussion has given you a glimpse of one of the
functions of an FMO. You need to know more about his
office. Chapter III, which follows this page, tells you about
his role in the Agency.
-12-
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YOUR FINANCIAL MANAGEMENT OFFICE
-------
III. YOUR FINANCIAL MANAGEMENT OFFICE
The Financial Management Office is a service group. This
means that their basic job is to supply financial services to individ-
uals throughout the Agency, especially to the RC. Financial
Management Offices have been established in Washington and in
every Region and NERC. A list showing the location of these
offices and the activities they service is included in Appendix B
to this manual.
1. THE WORK OF YOUR FMO
If you had the opportunity to observe a Financial Manage-
ment Office in operation for a few days, you would learn that its
people perform the following tasks:
Put your spending actions into the computer
Make sure that the computer processed the in-
put correctly
Provide you with reports
Help to get your paycheck on time and in the
right amount
Examine vouchers from your vendors to see
that payments can be made
Issue travel advance payments and provide you
travel reimbursement checks
-13-
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File your original spending action documents
Maintain the Agency's official accounting records
Prepare special reports required by such
agencies as the U. S. Department of the Treasury
Respond to requests from Allowance Holders
and RC's for special financial studies and reports
As you can see, most of the above services are directed to you and
your office. The Agency believes that they are performed best
when performed locally. This is why a major effort was made
during the 1973 fiscal year to provide each region and NERC
location with its own FMO.
The creation of FMO's for each region and NERC means,
of course, that the Agency's service capability for you is greater
than ever, if for no other reason than because your FMO is, in
most cases, convenient to your office. Of equal importance,
however, is the fact that your FMO has been given much greater
access to the Agency's computer. This point is discussed in more
detail next.
2. TALKING TO THE COMPUTER
The Agency's computer is physically located in Washington,
D.C. To tie in with this facility, each Financial Management
Office has the use of a machine called a terminal. The FMO uses
-14-
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environmental protection agency exhibit IV
SERVICING FINANCE OFFICES
r«
Seattle
C/rr*Uis X/..
San Francxsco
V \
Las Vegas •
M
Den/er
Cnicago
Boston
New Yorn
Philadelphia
][ CLncinjWtLj^^M.
Kansas City
Washington, D.C.
Durham
1
Dallas
\tlanta
H
VIRGJN
u go r o 11
Kice H
US GOVERNMENT PRINTING OFFICE l«»7,J SM-II7/3H 1-1
-------
it to talk directly to the computer in Washington. Here are some
of the things the FMO tells the computer:
Set up a "Bank Account" for each Responsibility
Center (RC)
Check the money available to RC's and remember
how much
Check all spending actions of the RC and remem-
ber the correct ones
Check the payments made to vendors and remem-
ber them also
The RC's I serve want regular weekly and
monthly reports of everything I've given you
Even though the computer does not physically sit in the
Financial Management Office, your FMO has just as much access
to it as if that were the case. Exhibit IV, opposite this page,
shows all the servicing finance offices. Each has been provided
a terminal to the computer located in Washington.
3. YOUR OWN FMO + THE COMPUTER = TOTAL SERVICE
Earlier we noted that your prime role in the Responsibility
Center is to make sure that your RC does not spend more money
than it has. One of the main reasons why you have the services
of your own FMO (who has a computer service) is to give you the
maximum support you need to perform this role.
15-
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It is especially important for you to know that all the FMO
and computer support you need are available, in most cases,
right in the building where you work. For all RC's located in the
field, there is basically no support that must be obtained from
Washington. By intent, the Agency has equipped each major
field office with a total local accounting and financial service
capability.
4. HELPING ONE ANOTHER
Chapter IV of this manual will spell out in detail what an RC
should do to control money. As you review this material you will
be impressed with the amount of attention given to the prevention
of mistakes.
Because you are serving your RC it is natural that you will
want to avoid making mistakes. Likewise, the FMO's are just as
concerned about not making them.
In addition to the concern of you and the FMO, there is a
third party that is concerned about mistakes the computer.
The computer without fail does precisely what it has been told to
do; no more and no less. It knows whether what it is given is
correct or not. When it is given things that are incorrect, it
will reject them and tell the FMO why it did so.
-16-
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The Agency's system operates in a manner such that if you or
an RC make a mistake, it should be caught either by the FMO or
the computer, or both. If the FMO makes a mistake, you and/or
the computer are partners in detecting it. In the unlikely event
that the computer ever makes a mistake, you and the FMO will have
ways to pick it up.
As you can see, what is being described is a system of
checks and balances. Everyone involved is the beneficiary because
mistakes of any kind cause everyone problems, including the com-
puter.
Of course, of paramount importance is the fact that if you
don't like to take anything for granted, you don't have to. This
manual will show you the things at your disposal to assure
yourself that mistakes that anyone has made (including your own)
have been caught and that the information shown on your computer
reports is reliable.
-17-
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HOW TO CONTROL SPENDING
-------
IV. HOW TO CONTROL SPENDING
This chapter describes the Agency's system for ensuring
that spending is kept within required limits. You and your RC
are a critical part of the system. Therefore, your role and the
tools to help you carry it out are described in detail.
1. THE ACTIONS TO SPEND MONEY
When the term "Spending Money" is used, it is referring to
two types of RC actions:
Commitments
Obligations
(1) Commitments
Commitments are actions reserving money that probably
will be needed sometime in the future. For example, the RC
estimates that his payroll costs for a three-month period
will be $50,000. To make sure everybody gets paid he must
set aside this money. He is "committing" $50, 000 for pay-
roll costs. Only the following types of spending actions,
which are further explained in Chapter V, may be used to
commit money:
-18-
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Grants
Contracts
Payroll
Some purchase requisitions
(2) Obligations
Obligations are spending actions which impose on the
Agency a liability to make payment for a product or service.
Taking our payroll example again, once the commitment for
$50, 000 for three months has been established, salary ex-
penses are incurred as the employees actually work. As
time goes on the commitment decreases as obligations in-
crease. Let's look at the process for the three-month
period:
Step 1—The RC chief determines that he needs $50,000
for a three-month period for payroll costs.
Step 2--The RC "commits" $50,000 for payroll.
Step 3--The actual payroll costs (obligations) are:
in the first month $10,000, second month
$15,000, third month $15, 000. The process
would look like this:
Commitment - start
$50,
000
Subtract first month obligations
-10,
000
Commitment balance
$40,
000
Subtract second month obligations
-15,
000
Commitment balance
$25,
000
Subtract third month obligations
-15,
000
Commitment balance
$10,
000
-19-
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EXHIBIT V
ENVIRONMENTAL PROTECTION AGENCY
Commitment Notice
NOTE: Preparation and approval of this form does not constitute an obligation of money. The
use of this form is intended to guarantee availability of money by reserving it for certain
types of specified transactions.
This commitment transaction in the amount of $ is for:
(whole dollars)
( ) A Grant (Number )
( ) A Purchase Requisition
( ) A Contract
( ) Payroll for the Quarter Beginning ( ) July 1, 19
( ) October 1, 19
( ) January 1, 19
( ) April 1, 19
( ) Other (Specify below)
SPECIAL COMMENTS OR INSTRUCTIONS:
The amount of money shown above is.
( ) An original commitment
( ) An increase to a previous commitment
( ) A decrease to a previous commitment
Responsibility Center:.
Prepared by: Name Approved by: Signature
Date Date
Phone Phone.
FINANCIAL DATA:' (See instructions on reverse of this form before filling out)
Appropriation:
DOCUMENT
CONTROL NUMBER
ACCOUNT NUMBER
OBJECT
CLASS
DC
ILL
AR
AT
i/IO
JN1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
2
0
4
0
0
0
0
0
2
0
4
0
0
0
0
0
2
0
4
0
0
0
0
0
2
0
4
0
0
0
0
0
-------
In this case we find that the RC has $10, 000 left over at the
end of the three-month period. The RC chief may use it for
something that he needs but at first thought he didn't have
enough money for.
While there are many different documents used by the
RC for obligation actions, there is only one that will be
used for commitment actions. These spending documents
are shown and described in Appendix B of this Manual. The
major ones are further explained in Chapter V.
2. THE HELP YOU HAVE
The Agency has developed six tools designed to help the RC
control money. These tools are:
Commitment Notice
Document Control Register
Document Control Number
Account Number
Object Class
Reports From The Accounting System
(1) Commitment Notice
The Commitment Notice is an Agency form that has
been designed for use by RC's to officially reserve money.
A sample of this form is shown on Exhibit V, opposite this page.
The Commitment Notice is prepared by you in duplicate and
-20-
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THE OOCUMENT CONTROL REGISTER ANO ITS CONTENTS
ALLOWANCE HOLDER
THE INDIVIDUAL WHO RECEIVES AN
ALLOWANCE FROM WASHINGTON
RESPONSIBILITY CENTER
THE ORGANIZATION TO WHICH A
SUBALLOWANCE IS OISTRIBUTEO
ASSIGNS OCN. MAINTAINS OCR
DOCUMENT CONTROL REGISTER
A RECORD OF RC INITIATEO FINANCIAL
TRANSACTIONS A BASIC TOOL USED BY AN
RC FOR MONEY CONTROL A LOG OF
APPROPRIATION NO
THE SEVEN DIGIT NUMBER
IDENTIFYING THE SUB
ALLOWANCE APPROPRIATION
SUBALLOWANCE NUMBER
THE NUMBER IS THE COMBINATION
nc tuc «¦ ¦ nivaupE uiiudcd nociruin
NEW DOCUMENT CONTROL NUMBER
A SIX DIGIT NUMBER ASSIGNED TO EACH
TRANSACTION AND REC0R0E0 IN THE OCR
BY THE RC TECHNICIAN. SERIAL NUMBER
WITHIN EACH SUBALLOWANCE WHICH
IDENTIFIES THE INITIATING ORGANIZATION
BELOW THE RC OR THE TYPE OF TRANS
ACTION FIRST DIGIT ALPHA SECONO
DIGIT ALPHA OR NUMERIC THIROTHRU
SIXTH DIGIT NUMERIC COUNTER (SERIAL
SEQUENCE) STAYS WITH TRANSACTION
THROUGHOUT ITS LIFE
REFERENCE OOCUMENT
CONTROL NUMBER
A OCN RELATED TO A PREVIOUSLY
RECORDED TRANSACTION IS ONLY
USEOTO RECORD FOLLOW-UP TRANS
ACTIONS ASSOCIATED WITH INCREASES,
OECREASES FOR BOTH COMMITMENTS
AND OBLIGATIONS THIS IS NEVER
A NEW DCN
OBLIGATION DOCUMENT
NUMBER
ACOLUMNUSEOTORECORO
THE BASIC IDENTIFYING
NUM8ER OF THE 08LIGAT10N
OOCUMENT
TRANSACTION DATE
THE CALENOAR MONTH DAY ANO YEAR
ON WHICH THE TRANSACTION IS
RECOROEO
APPROPRIATION NO
SUBALLOWANCE NO
PAGE NO
ALLOWANCE HOLDER
RC
OOCUMENT CONTROL REGISTER
DOCUMENT
CONTROL
NUMBER
REFERENCE
ACCOUNT
OBJECT AND
TRANSACTION
AMOUNT
SUB OBJECT
BALANCE
DESCRIPTION
BALANCE FORWARD
DESCRIPTION
A COLUMN WHICH IS USEOTO RECORD
SPECIAL INFORMATION
ACCOUNT NUMBER
A TEN 01 GIT NUMBER WHICH IDENTIFIES
THE LEVEL FOR WHICH SPENDING CAN
BE ANALYZEO
OBJECT AND SUBOBJECT CLASSES
BOTH ARE TWO DIGIT NUMBERS THE OBJECT
CLASS IDENTIFIES THE GENERAL EXPENSE
TYPE FORWHICH MONEY IS SPENT THE
SUBOBJECT CLASS IS AMORE DETAILED
EXPLANATION OF THE EXPENSE TYPE
EXHIBIT VI
PAGE NUMBER
THE CONSECUTIVE NUMBER
ASSIGNED TO OCR SHEET WITHIN
THE SUBALLOWANCE
AVAILABLE BALANCE
AN OPTIONAL COLUMN WHICH INOICATES
THE AMOUNT OF MONEY REMAINING
IN A SUBALLOWANCE THAT CAN BE
COMMITTED OR OBLIGATED IF UTILIZED
THIS BALANCE PROVIOES A MEANS BY
WHICH MONEY AVAI LABILITY CAN BE
OETERMINEO BY USING A CUT OFF OATE
THIS BALANCE CAN BE COMPARED
WITH THE AVAILABLE BALANCE AS
SHOWN ON FINANCIAL REPORTS
TRANSACTION AMOUNT
THE DOLLAR AMOUNT (CENTS OPTIONAL)
OF THE LINE ITEM TRANSACTION USEO TO
RECORO THE LINE ITEM AMOUNT OF
BOTH COMMITMENTS AND OBLIGATIONS
FOLIO
IN THE BLANK COLUMN PLACE A C
FOR COMMITMENT OR AN 0'FOR
OBLIGATION WHEN THE ENTRY IS
RECORDED PLACE A CHECK MARK
M IN THE C OR 0 COLUMN WHEN
YOU HAVE VERIFIED THAT THE
TRANSACTION IS IN THE ACCOUNTING
SYSTEM
-------
the original is sent to the FMO to enter the information in
the computer. A more detailed explanation on how to complete
the form is provided in Section 5.
(2) Document Control Register
The Document Control Register (DCR) is a book that
serves as a record of RC-initiated spending actions. The
DCR is maintained and used by the Responsibility Center
only, and is a basic part of the system of keeping track of
the action from the time the RC initiated the spending docu-
ment to when the FMO will pay the bill.
The basic idea of the DCR is to give each RC the
capability to:
Check that spending actions have been entered
into the computer correctly
Follow each spending action through the ac-
counting system
Keep a running balance (if desired) of money
available for spending
Exhibit VI, opposite this page, shows you the basic
points about the DCR. Note that each part is identified and
explained. The Document Control Number, Account Number,
and Object Class codes are further explained in the follow-
ing paragraphs (3) through (5). It is important that you
-21-
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EXHIBIT VII
SIX DIGIT DOCUMENT CONTROL NUMBER (DCN)
THE FIRST DIGIT IS ALWAYS A LETTER OF THE ALPHABET THAT
IDENTIFIES AN ORGANIZATIONAL UNIT WITHIN YOUR RESPONSIBILITY
CENTER; FOR EXAMPLE A CERTAIN BRANCH MIGHT BE IDENTIFIED
"C" AS SHOWN ABOVE. THE CODES WILL BE ASSIGNED BY THE RC
CHIEF AND THE FMO. YOU WILL BE PROVIDED THIS LIST BY THE
FMO
THE SECOND THROUGH THE SIXTH DIGITS ALWAYS INDICATE THE
ORDER IN WHICH THE TRANSACTIONS WITHIN EACH SUBALLOWANCE
WERE NUMBERED AND PROCESSED. TOGETHER THESE DIGITS FUNCTION
AS A COUNTER. AT THE START OF EACH FISCAL YEAR, ON JULY 1ST,
ALL THE COUNTERS READ ZERO, ijb., 00000. AS EACH COMMITMENT OR
OBLIGATION TRANSACTION IS PROCESSED, THE COUNTER IS ADVANCED
AND THE NUMBER (COUNT) ENTERED ON THE TRANSACTION DOCUMENT.
IN THE ABOVE EXAMPLE THE COUNTER, DIGITS 2 6, READS "60349".
YOU OBTAIN THE DCN FROM THE SUBALLOWANCE DOCUMENT CONTROL
REGISTER BY ADDING 1 (ADVANCING THE COUNTER) TO THE LAST NEW
DCN RECORDED
CAUTION
BE SURE NEVER TO USE A DCN WITHOUT
RECORDING THE TRANSACTION IN THE
DCR. THIS COULD CAUSE DUPLICATE
NUMBERS AND CAUSE EVERYONE A LOT
OF PROBLEMS
CAUTION
SPENDING ACTION DOCUMENTS WITHOUT
A DCN WILL BE REJECTED BY THE
FINANCIAL MANAGEMENT OFFICE AND/OR
THE PROCUREMENT OFFICE AND Wl LL BE
RETURNED TO YOU FOR COMPLETION
-------
become familiar with the make-up of the DCR because later
on you will read how it is used in a number of specific ways.
(3) Document Control Number
A Document Control Number (DCN) must be entered
on every spending action document and serves the following
purposes:
Shows that you have made a check to see that
money is available to cover the spending action.
A spending document without a DCN will be
rejected by the finance office and/or the procure -
office and will be returned to you for completion.
Creates a permanent link between each DCN you
record on the Document Control Register with
the spending actions subsequently listed on
reports produced by the computer.
Gives each spending action processed by the
Agency's computer a unique identification number.
Exhibit VII, opposite this page, shows the makeup of
the Document Control Number (DCN) and explains each
part of it. Your attention is called to the "caution" signs.
The spending documents in Appendix B show where
the fiscal codes are entered on each document. The DCN is
entered by you and must always be entered as the second
number in the sequence of fiscal codes.
-22-
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LXIimiT \ III
THE 10 DIGIT ACCOUNT NUMBER PROVIDES 6 TYPES OF C00E0 INFORMATION
10TH DIGIT
8TH&9TH DIGITS
7TH DIGIT
LOCAL OPTION
SECTION OF LAW
RESPONSIBILITY CENTER
ALLOWANCE
HOLCER
PROGRAM ELEMENT
SERIAL NO
SOURCE YEAR OF FUNDING
STH&CTH OIGITS
2ND. 3RO&4TH OIGITS
1ST 01GIT
• IDENTIFIES THE FISCAL YEAR
THE HONEY BEING SPENT WAS
ORIGINALLY MADE AVAILABLE
TO THE AGENCY
• THE CODE IS UPDATED EACH
FISCAL YEAR TO INCLUDE NEWLY
AUTHORIZED MONEY
- '4 IDENTIFIES FISCAL YEAR
1974
• EACH PROGRAM ELEMENT IS
IDENTIFIED BY A UNIQUE
SERIAL NUMBER
- 210 IDENTIFIES AGENCY
MANAGEMENT
• EACH SERIAL NUMBER RELATES
TO AN APPROPRIATION
- IN THIS CASE AGENCY 8
REGIONAL SUPPORT 6840105
• THE INDIVIDUAL WHO RECEIVES
AN ALLOWANCE FROM WASHINGTON
• THE INDIVIDUAL RESPONSIBLE
FOR DOING THE WORK COVERED
UNDER A SUB-ELEMENT
- 16, IDENTIFIES THE OFFICE
OF RESOURCES MANAGEMENT
THE INDIVIDUAL WHO RECEIVES
A SUBALLOWANCE FROM THE
ALLOWANCE HOLOER USUALLY
A 01 VISION OR LAB DIRECTOR
-C IDENTIFIES THE OIVISION
OF FINANCIAL MANAGEMENT
• A CODE THAT PROVIDES A
REFERENCE TO A LAW THAT
GOVERNS THE APPROPRIATION
- 99 THISCODE ISUSEOWHEN
SECTION OF LAW CODE IS NOT
APPLICABLE
• USEO TO MEET THE NEEDS
OF YOUR R C SUCH AS A
- BRANCH CODE GR
- PROJECT CODE
• THIS COOE IS ALWAYS USEO
IN CONJUNCTION WITH THE
COOES FOR
- ALLOWANCE HOLDER A
- RESPONSIBILITY CENTER
. 1 I0ENT1FIES FINANCIAL
SYSTEMS BRANCH
-------
It is important that you record the spending action in
the DCR immediately after the DCN is entered on the spend-
ing document. A thorough explanation of how to record
spending actions in the DCR is provided in Section 4.
(4) Account Number
The Account Number is a ten-digit number which con-
tains six types of information as shown on Exhibit VIII, on
the opposite page. As you can see from the exhibit, the
Account Number is a shorthand way of expressing a great
deal of information about each spending action.
The monies that Congress gives EPA are called
appropriations. Each appropriation is an Act of Congress
--a law. Because the appropriation is a law, it must be
obeyed. Therefore money can only be spent for the specific
purposes authorized in the law.
When you record the Account Number on a spending
document you say in effect: "This is the specific purpose of,
and the legal authority for, this spending action". Recording
correct account numbers offers the following advantages:
Indicates the legal authority and purpose of the
spending action in a coded form
-23-
-------
Provides the capability to make a variety of
meaningful summarizations of financial informa-
tion on the computer reports distributed to:
Responsibility centers
Allowance holders
Financial Management Officers
Headquarters management
Provides means for accumulating financial data
in ways to support the requirements for:
Program planning and control
Budgeting
Accounting
Recording an invalid or wrong Account Number has the
following effects:
Makes the spending action appear "illegal"
Delays the processing of the action
Temporarily distorts the computer reports
Increases your work since you must go back to
your records and supply the correct Account
Number
IT IS IMPORTANT THAT THE ACCOUNT NUMBER YOU
RECORD IS CORRECT AND HAS BEEN AUTHORIZED FOR
YOUR USE BY THE FINANCIAL MANAGEMENT OFFICE.
A detailed explanation of how Account Numbers are obtained
and used is provided in Chapter V.
-24-
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The Account Number actually reduces your work. The
six types of information provided by the Account Number
must be recorded with each spending action. Without the
Account Number, you would have to write out on each spend-
ing document all of the information required. Recording this
required information with the correct Account Number then
is really a shortcut.
(5) Object Class
Object classes are a group of standard two-digit
uniform Federal codes used to categorize spending actions
by the type of product or service commonly referred to as
expenses. These broad categories indicate the general
type of expense, e.g. 1100 personnel compensation. In
order to provide more detail about the item, a two-digit
subobject class code is attached to the right of the object
class code, e.g. 1153 overtime pay.
Object class information is important to your RC and
is required in the monthly reporting of obligations to the
Department of the Treasury. Object class summarizations
are also used when the Agency supplies information for
Congressional hearings and for the President's budget.
-25-
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All obligation actions are required to have both an
object class and subobject class recorded on the spending
document. You will record only the major object class on
the Commitment Notice; the subobject class has been pre-
printed with two zeros (00).
All of the valid combinations of object and subobject
class codes are identified in Appendix A of this Manual. A
brief description of each classification is also included in
the Appendix. While EPA's predecessor organizations may
have used different codes, it is essential that you use only
those codes listed in Appendix A.
(6) Reports From The Accounting System
Chapter I of this manual emphasizes that you put
spending information in the accounting system and that the
accounting system responds by giving you back this infor-
mation summarized in meaningful ways.
You will receive at least the following three basic
computer generated reports:
Transactions To Be Verified - Weekly
Report of Money Available - Weekly
Document Control Register - Monthly
-26-
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ENVIRONMENTAL PROTECTION AGENCY EXHIBIT IX
TRANSACTIONS TO BE VERIFIED
FOR THE WEEK ENDING
APPROPRIATION
ALLOWANCE HOLDER (TITLE)
SUBALLOWANCE NUMBER
RESPONSIBILITY CENTER (TITLE).
FINANCIAL MANAGEMENT
REPORT NUMBER
DATE PREPARED
PAGE
BATCH
SEQUENCE
NUMBER
OBLIGATION
DOCUMENT
NUMBER
DOCUMENT
CONTROL
NUMBER
TRANSACTION
CODE
BATCH
NUMBER
OBJECT
CLASS
ACCOUNT
NUMBER
ENTRY
DATE
OBLIGATION
COMMITMENTS
A WEEKLY REPORT, THAT LISTS ALL THE SPENDING
ACTIONS PROCESSED BY THE COMPUTER SINCE THE
LAST REPORT. THE PURPOSE OF THE REPORT IS
TO ENABLE YOU TO CHECK THAT THE FINANCIAL
MANAGEMENT OFFICE AND THE COMPUTER
PROCESSED CORRECTLY THE SPENDING ACTIONS
YOU SUBMITTED.
A NUMBER ASSIGNED BY THE
COMPUTER TO EACH TRANS-
ACTION FOR THE GROUP BEING
PROCESSED
THE CODE ASSIGNED BY THE FMO
TO TELL THE COMPUTER THE
TYPE OF TRANSACTION BEING
PROCESSED
- 040 FOR COMMITMENTS
- 050 FOR OBLIGATIONS
THE NUMBER ASSIGNED BY THE
FMO TO A GROUP OF TRANS-
ACTIONS ENTERED INTO THE
COMPUTER
AMOUNT OF TRANSACTION
ENTERED INTO THE COMPUTER
DATE THE TRANSACTION WAS
PROCESSED BY THE FMO
-------
The format and explanation of each of the above reports is
shown on Exhibit IX, opposite this page, and Exhibits X
and XI, following this page. Succeeding sections in this
chapter explain each of these reports in detail, and show how
they can be used as tools to assist you in carrying out your
responsibilities.
3. ESTABLISHING THE DOCUMENT CONTROL REGISTER
Before any spending decisions can be made your RC must
have the following:
A suballowance, i.e., money to cover spending
actions
A list of valid account numbers for use with the
suballowance
A list showing the codes assigned to subunits of
your RC, corresponding to the task managers,
for use with every DCN
A list of valid object class codes. (See Appendix
A of this manual.)
A Document Control Register
The first step you must take is to establish a DCR for each
suballowance provided to your RC. The appropriation, Allowance
Holder, and suballowance codes are entered at the top of each page
of the DCR. This is especially important if you are responsible
for recording spending actions for more than one suballowance.
-27-
-------
EXHIBIT X
ENVIRONMENTAL PROTECTION AGENCY
WEEKLY REPORT OF MONEY AVAILABLE
FOR THE RESPONSIBILITY CENTER
AS OF
APPROPRIATION.
ALLOWANCE HOLDER.
RESPONSIBILITY CENTER.
(TITLE)
(TITLE)
FINANCIAL MANAGEMENT
REPORT NUMBER
DATE PREPARED
PAGE
SUBALLOWANCE
NUMBER
MONEY
AUTHORIZED
MINUS
TOTAL
OBLIGATIONS
EQUALS
MONEY
UNOBLIGATED
MINUS
OPEN
COMMITMENTS
EQUALS
MONEY
AVAILABLE
' A WEEKLY REPORT THAT SHOWS THE AVAILABLE
BALANCE OF MONEY FOR EACH SUBALLOWANCE
YOUR RESPONSIBI LITY CENTER HAS CONTROL
OVER THE PURPOSE OF THE REPORT IS TO SHOW
YOU HOW MUCH MONEY IS AVAILABLE FOR
SPENDING ACCORDING TO THE OFFICIAL
ACCOUNTING RECORDS
TOTALS FOR R/C
TOTAL FOR AH
-------
EXHIBIT XL
APPROPRIATION
ALLOWANCE HOLDER
SUBALLOWANCE NUMBER.
RESPONSIBILITY CENTER.
ENVIRONMENTAL PROTECTION AGENCY
DOCUMENT CONTROL REGISTER
FOR THE MONTH ENDING
(TITLE)
(TITLE)
FINANCIAL MANAGEMENT
REPORT NUMBER
DATE PREPAREO
PAGE
DOCUMENT OBLIGATION ORIGINAL SERVICING CURRENT
CONTROL DOCUMENT ENTRY FINANCE ACCOUNT OBJECT OPEN TOTAL PAYMENTS MONTH
NUMBER NUMBER DATE OFFICE NUMBER CLASS COMMITMENTS OBLIGATIONS MADE ADJUSTMENTS REMARKS
A MONTHLY REPORT THAT SUMMARIZES THE
STATUS OF EACH DOCUMENT CONTROL
NUMBER AND INDICATES ALL OF THE NET
CHANGES IN THE AVAILABLE MONEY BALANCE
DURING THE MONTH THE PURPOSE OF THE
REPORT IS TO ENABLE YOU TO COMPARE THIS
INFORMATION WITH CORRESPONDING FIGURES
KEPT ON YOUR DOCUMENT CONTROL REGISTER
EVERY FMO IS IDENTIFIED
BY A NUMBER THE NUMBER
OF THE FMO IS RELATED TO
EVERY TRANSACTION
ENTERED INTO THE COMPUTER
A LIST OF FMO'S,THEIR NO ,
AND THE OFFICES THEY SERVICE
IS INCLUDED IN APPENDIX B
THE ADJUSTMENTS THAT AFFECT
THE MONEY AVAILABLE SUCH AS
- THE FINAL PAYMENT FOR A
PURCHASE ORDER WAS LESS
THAN THE OBLIGATION
AMOUNT RECORDED THIS
WILL INCREASE THE MONEY
AVAILABLE TO SPEND
RESPONSIBILITY CENTER MONEY AUTHORIZED $
LESS OBLIGATIONS
UNOBLIGATED BALANCE
LESS COMMITMENTS
AVAILABLE BALANCE-END OF MONTH
-------
DOCUMENT CONTROL REGISTER
ALLOWANCE HOLDER
_OJ_
RC.
U4re< fkoG&nS PiviSi&u
APPROPRIATION NO 68 X 0/08
SUBALLOWANCE NO ADA M4 L-
PAGE NO !
EXHIBIT XII
REFERENCE
DOCUMENT
CONTROL
NUMBER
NEW
DOCUMENT
CONTROL
NUMBER
AVAILABLE
BALANCE
(OPTIONAL)
FOLIO
OBJECT AND
SUB OBJECT
CLASSES
OBLIGATION
DOCUMENT
NUMBER
TRANSACTION
AMOUNT
ACCOUNT
NUMBER
TRANSACTION
DATE
DESCRIPTION
BALANCE FORWARD
su6A<-iou}Amc.E- - l*7* Org
DE'.REASE SU&ftLLQW
/. 00c
7 A DECREASE OF A SUBALLOWANCE OECREASES
THE AVAILABLE BALANCE
2 ENTER THE CURRENT DATE AS THE TRANSACTION
DATE
4 ACCOUNT NUMBER AND OBJECT CLASS 00 NOT
APPLY
3 ENTER THE "SUBALLOWANCE" AND THE EFFECTIVE
PERIOD IN THE DESCRIPTION COLUMN
AT THE START OF THE FISCAL
YEAR THERE IS NO BALANCE
BROUGHT FORWARD RECORD
A ZERO
ENTER THE OOLLAR VALUE OF THE SUBALLOWANCE
IN THE TRANSACTION AMOUNT COLUMN PLACE
PARENTHESIS AROUND THE AMOUNT WHEN THE
SUBALLOWANCE INCREASES MONEY AVAILABLE
1 SUBALLOWANCESARE RECORDED BYTHE
FMO IN THE AUTOMATED ACCOUNTING
SYSTEM, DOCUMENT CONTROL NUMBERS
ARE NOT USED FOR RECORDING SUB
ALLOWANCES
8 FOR SUBALLOWANCES DISTRIBUTED TO THE RC.
ADD THE TRANSACTION AMOUNT TO THE
AVAILABLE BALANCE FOR DECREASES IN
SUBALLOWANCES. SUBTRACT THE TRANSACTION
AMOUNT FROM THE AVAILABLE BALANCE
5 ENTER A CHECKMARK (A IN THE LEFTMOST
FOLIO COLUMN WHEN YOU HAVE VERIFIED
THAT THE CORRECT AMOUNT HAS BEEN
ENTERED INTO THE COMPUTER THE
AMOUNT WILL BE SHOWN OF THE
-WEEKLY REPORT OF MONEY AVAILABLE'
HOW TO RECORD A SUBALLOWANCE
-------
Exhibit XII, opposite this page, shows how to record the
original suballowance in the DCR. Having recorded the sub-
allowance, you are ready to record spending actions (which is
explained in the next section).
How to record an adjustment to a suballowance is also
shown on Exhibit XII<, The illustrated case is a decrease to a
suballowance. An increase to a suballowance is recorded in the
same manner as recording the original suballowance received at
the start of the fiscal year.
4. SPENDING ACTIONS AND THE DOCUMENT
CONTROL REGISTER
The intent to keep a manual record of spending actions is
usually more a precaution taken on the part of individuals re-
sponsible for money, in the event that today's sophisticated and
computerized accounting systems do not meet their needs. The
accounting system for EPA was designed to meet the needs of
your RC and the needs of other people such as the Allowance
Holder and the Administrator of EPA. This is what we have been
leading up to in this manual. The accounting system serves many
people from only one source of information--the spending actions
you send to the FMO which he enters into the computer. The ac-
counting system will continually be developed to better meet the
needs of your RC.
-28-
-------
We have shown you that in fiscal year 1973 Washington,
Regional Offices, and NERC's have established a local servicing
finance office and have been provided a terminal to talk to the com-
puter in Washington. In effect, each location has its own system
and in fiscal year 1974 each RC may expect weekly reporting and
other additional services. This should have some effect on the
option your RC elects regarding the extent to which you will keep
a manual record of spending actions.
Your RC chief has three options to choose from. Option 1
requires the least amount of manual recordings, whereas
Option 3 requires the greatest amount.
Each of the three options available to him are discussed in
detail on the next two pages. Your RC chief will advise you
df the option he has selected.
-29-
-------
OPTION 1
Control spending actions solely by assigning DCN's and
utilize the basic three reports, described earlier, to determine
if money is available prior to processing spending actions. In
this case only the first four columns of the DCR are utilized.
The purpose here is to make sure that documents and DCN's
are controlled and duplicate DCN's are not used. This can be
done by making sure that this section of the DCR is completed as
soon as a DCN is assigned. If this option is elected, the steps to
be followed for recording transactions are the same as shown on
Exhibit XIII, opposite page 31, except you will use only the columns
shown above. A copy of the documents would be held in the pend-
ing file until the transactions were checked to make sure they
were entered correctly into the computer.
OPTION 2
Keep a manual record of all spending actions and rely on the
same basic three reports, described earlier, to determine if
money is available prior to processing spending actions. In this
case every column in the DCR is utilized except the 'Available
Balance' column.
The purpose here might be to have a more detailed report
to check that spending actions have been entered into the computer
correctly. Whether option 1 or 2 is elected, it is important that
you keep a copy of every spending action processed by your RC.
If this option is elected, the steps to be followed are the same as
shown on Exhibit XIII, opposite page 31 .
NEW
DOCUMENT
CONTROL
NUMBER
REFERENCE
DOCUMENT
CONTROL
NUMBER
OBLIGATION
DOCUMENT
NUMBER
TRANS
DATE
-30-
-------
EXHIBIT XIII
STEPS TO BE FOLLOWED FOR RECORDING SPENDING ACTIONS
VALID
ACCOUNT
NUMBERS
APPROPRIATE H_6£jLniOZ.
ACCT # SU8ALLOWANCE
DOCUMENT CONTROL REGISTER
APPROPRIATION _
AOAKA-L.
SU&ALLOWANCE NO
PACE NO
ALLOWANCE HOLDER.
UJcUa. fat
dyaace
O&JECT AND
SUI OBJECT
CLASSES
v 10,000 .) 2o,ooo
amiM | ICT00D1 || 4147010001 04
- ISTHERE ENOUGH MONEY?
& ODCUMENT CONTROL NUMBER TO BE USED -
FIND THE NEXT OCN SERIAL NUMBER TO
BE USED FROM THE OCR IN THIS EXAMPLE
THE FIRST NUMBER IS USED
1 DATE - THE OATE YOU ASSI6N THE OCN
7 IF THIS IS A COMMITMENT ACTION PREPARE COMMITMENT NOTICE
AS DESCRIBED IN THIS CHAPTER
> OBTAIN RCSAmOVAL ON THE SPENDING ACTION OOCUMENT
4-14-7 04- Llnl
LfiAot*TTHlv JumiCS
USE THIS COLUMN
ONLY WHEN RECDROING
ORIGINAL TRANSACTION*
WHERE ANEW OCN
HAS BEEN ASSIGNED
USE ONLY WHEN
RECOflOING
CHANGES TO
ORIGINAL
ACTIONS
LEAVE BLANK
FOR COMMITMENT
ACTIONS
USE ONLY MAJOR
OBJECT CLASS FOR
COMMITMENTS
THE 4 DIGIT OUECT
CLASS IS RECOROED
FOR OBLIGATIONS
THIS MAY REQUIRE
MORE THAN ONE LINE
FOR AOCN
TO I0INT1FY THAT
THIS IS A COMMITMENT
USE "0" WHEN
RECORDING
OBLIGATIONS
-------
OPTION 3
Keep a running balance of money available and a manual
record of all spending actions. In the event your RC chief elects
this option, every column m the DCR is used. It is for this pur-
pose that the DCR has been designed and if you follow the instruc-
tions in the next paragraphs your work will not be difficult.
5. STEPS TO BE FOLLOWED FOR RECORDING TRANSACTIONS
By this time you know that all spending actions are given to
you for processing. You also know that you need the following
tools before you can record spending actions in the DCR:
A Document Control Register established for
each suballowance for your RC--PREPARED
BY YOU.
A list of valid Account Numbers special to each
suballowance--PROVIDED BY YOUR FMO.
A list showing the alphabet codes assigned to
the subunits of your RC who will initiate spend-
ing actions--PROVIDED BY YOUR FMO.
A list of valid object class codes--APPENDIX A
OF THIS MANUAL.
A sample of spending documents showing what
and where the accounting codes are to be re-
corded--APPENDIX B OF THIS MANUAL.
Exhibit XIII, opposite this page, shows how all of the above
tools are used to record an original commitment in nine (9) easy
steps. IT IS IMPORTANT THAT YOU FOLLOW THE STEPS IN
THE SEQUENCE THEY ARE GIVEN. Failure to do so may
cause you extra work.
-31-
-------
In completing the steps, the following additional information
should prevent mistakes that would cause problems later on.
Step 1 —If the Account Number is 'INVALID' for your
RC, have the initiating office review the spending action and
assign a valid number. THE COMPUTER WILL REJECT
ANY TRANSACTION WITH AN INVALID ACCOUNT NUMBER.
Step 2--If the appropriation is not the same as the appro-
priation on your DCR, have the initiating office review the
spending action for a possible wrong Account Number or
appropriation.
Step 3 —If the object class is INVALID when compared to
Appendix A, assign the valid code if you can, or have the
initiating office review the spending action and assign a
valid code. THE COMPUTER WILL REJECT ANY TRANS-
ACTION WITH AN INVALID OBJECT CLASS CODE.
Step 4--Naturally, if there is not enough money to process
the spending action, consult your RC chief. Make sure the
amount is legible to avoid mistakes by the FMO.
Step 5--The critical nature of the DCN has been previously
described. Two important notes are:
SPENDING DOCUMENT WITHOUT A DCN WILL BE RE-
JECTED BY THE FINANCE OFFICE AND/OR THE PRO-
CUREMENT OFFICE AND WILL BE RETURNED TO YOU
FOR COMPLETION.
TO AVOID ASSIGNING DUPLICATE DCN'S ALWAYS BE
SURE TO RECORD THE SPENDING ACTION IN THE DCR
WHEN A DCN IS USED.
Step 6--The date of the spending action will be a guide to
use to determine when a commitment should have changed
to an obligation or to question why the FMO has not entered
the transaction in the computer. Contact the FMO if he has
not processed spending actions over ten days old--he prob-
ably did not receive the spending document.
-32-
-------
Step 7--You need to understand the instructions contained
in Chapter V to determine whether the spending action is a
commitment or obligation. Some general comments about
the only spending actions to be treated as commitments are
provided below:
GRANTS-- All grants are treated as commitments be-
cause the review process usually takes a long time
before the Allowance Holder signs the grant agree-
ment which then becomes an obligation. You probably
will not see the signed agreement. You will know it is
an obligation when the transaction is reported to you
on the weekly listing to be verified.
PAYROLL--Your chief draws upon the support of the
FMO to develop a good estimate of the payroll com-
mitment to record in the DCR. It will be important
for you to review the actual payroll charges against
the estimates that are established.
CONTRACTS--All contracts are treated as commit-
ments. They are processed similarly to grants.
SOME PURCHASE REQUISITIONS--Special criteria
has been developed to determine when a purchase
requisition should be treated as a commitment. A
purchase requisition is sent to procurement where
they actually purchase the product by issuing a
'PURCHASE ORDER TO A VENDOR'. Procurement
will send a copy of the purchase order to you and the
FMO. The FMO will enter the information into the
computer. If the purchase order is related to a
requisition that you committed, you do not record
anything in the DCR. The purchase order is your
signal that the transaction will appear as an obligation
on your next weekly listing of transactions to be veri-
fiedo If the purchase order is not related to a commit-
ment you will have recorded only the DCN and the date
in the DCR. On the basis of the Purchase Order,
record the remaining information in the DCR. The
criteria established for treating purchase requisitions
allows the flexibility for not committing spending
actions that will become obligations in a day or two.
-33-
-------
ENVIRONMENTAL PROTECTION AGENCY
EXHIBIT XIV
Commitment Notice
NOTE Preparation and rpcroval of this form does not constitute an obligation of money The
use of this form is intended to guarantee availability of money by reserving it for certain
types of specified transactions
This commitment transaction in the amount of $.
/C>OD
_ is for:
(whole dollars)
( ) A Grant (Number )
(_*r> A Purchase Requisition
( ) A Contract
( ) Payroll for the Quarter Beginning ( ) July 1, 19
( ) October 1, 19
( ) January 1, 19
( ) April 1, 19
( ) Other (Specify below)
SPECIAL COMMENTS OR INSTRUCTIONS:;
The amount of money shown above is:
(_*r> An original commitment
( ) An increase to a previous commitment
( ) A decrease to a previous commitment
Responsibility Center
Ia P/lsteft (t^ua
B A^lAUm Approved by. Signature fyfon
7-2-73' n^W>73 V
Prepared by Name,,
Date.
Phnnft SSS— IX 2-Q Phnnp
FINANCIAL DATA: (See instructions on reverse of this form before filling out) / ©i/
Appropriation: ¦ tocf/N 0 / &Q
FMO USE
DOCLM6\T
CONTROL = R
ACCOUNT NUMBER
03-=CT
Cl-55
DOLLAR AMOUNT
1
2
3
4
5
6
7
9
9
10
11
12
13114 h 5
16
17
18
13120
31
32
33
34
35'3Si37i33
39
40
4ll-i2|43
44
45
46147
• 3149
50
51 i 52 l5C 5-i1 jjI 15
2
0
4
0
t
c
0
0
0
1
t
/
4
7
0
4
L
-------
Exhibit XIV, opposite this page, shows how the Commit-
ment Notice would be prepared for the example used in
Exhibit XV, following this page.
All other spending actions will be recorded as obli-
gations. The minor differences for recording commitments
and obligations are discussed in the next section.
Step 8--The RC chief must authorize all spending actions.
Step 9--Send the processed spending actions to the appro-
priate office. In the example the requisition is sent to the
procurement office and the spending action (Commitment
Notice)is sent to the FMO. Spending actions should be sent
to the FMO the same day they are processed.
6. HOW TO RECORD COMMITMENTS AND OBLIGATIONS
In the previous section we have actually showed how to
record an original commitment. The only possible spending
actions to be recorded in the DCR are:
Commitments
Original
Increase
Decrease
Obligations
Original
Increase
Decrease
-34-
-------
EXHIBIT XV
THE ORIGINAL
TRANSACTION
IS MARKED WITH
THE PAGE NO
WHERE AN
INCREASE OR
DECREASE IS
RECORDED
NOTE 2
ALLOWANCE HOLDER Q+
REFERENCE
TRANS
ACTION
DATE
DOCUMENT
DOCUMENT
CONTROL
CONTROL
TRANSACTION
RECOROEO
ALANCE FORWARO
SUBALLOWANCE ISSUED
HOWTO RECORD COMMITMENTS AND OBLIGATIONS
DOCUMENT CONTROL REGISTER
APPROPRIATION / ?C
SUBALLOWANCE NO ¥<>¥ A V*-
PAGENO /
ORIGINAL COMMITMENT
COMMITMENT INCREASEO
OOOO/
P2 PI
ACCOUNT
NUMBER
OBJECT AND
SUB OBJECT
CLASSES
FOLIO
TRANSACTION
AMOUNT
AVAILABLE
FUND
BALANCE
(OPTIONAL)
Jia, eve
7-2 -7J
7-/7 7J frcfu*-QetM"*'Kr
/ 0-V-O
/?, erre
S3,
INOICATESTHE AMOUNT
IS TO BE AOOEOTO THE
AVAILABLE BALANCE
1, 7 AND 3
/]
ORIGINAL OBLIGATION
PAGE NO
1
|
COMMITMENT DECREASED
\t
apoo/
S-/8-73
ci/vcecLcp vW7»K».
. J4
00
£
arro
-
1
1
AN ENTRY FOR AN ORIGINAL
OBLIGATION CAN ONLY OCCUR
WHEN A COMMITMENT HAS
NOT BEEN RECOROEO IF THE
SPENDING ACTION YOU GET
ALREADY HAS A OCN IT
PROBABLY HAS BEEN
PREVIOUSLY RECOROEO AS
A COMMITMENT OR OBLIGATION
1/
/
\
6
0/>&oU
/>oo/o32i
#-JA -7J
fifty
*3
07
&
4>S~o
-
/?, 3s~d
-
1
/' 1
//
//
//
J/
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//
350
-
/fj 0Vt>
-
1
4 5 AND 6
OBLIGATION INCREASE
OR DECREASE
\ RECORD THE ORIGINAL OCH IN THE REFERENCE OOCUMENT CONTROL NUMBER COLUMN
2 REFERENCE PAGE #OF THIS ENTRY BACK TO THE ORIGINAL COMMITMENT ENTRY
3 BRACKET AMOUNT OF OECREASE ANO AOOTO THE AVAILABLE BALANCE
4 RECORD OBLIGATION OOCUMENT NUMBER IN ADDITION TO DCN
5 INSERTSUB OBJECT CLASS IN AD0IT10N TO OBJECT CLASS
6 RECORD OBLIGATION CHANGES IN THE SAME MANNER AS COMMITMENT CHANGES
-------
Exhibit XV, opposite this page, shows how to record each
action mentioned above. The notes are intended to explain the
minor differences for recording these actions as compared to
recording an original commitment.
You should not attempt to record any spending actions in the
DCR other than the ones described in this section. You will re-
ceive a computer-generated DCR at the end of every month that
will show you the total adjustments for the month including those
cases where the final payment was greater or less than the obli-
gation entered into the computer.
On the 25th of the month you should make sure that all
spending actions have been received by the FMO and mark the
balance in the DCR.
The available balance shown on the computer-generated
DCR should be the same as the balance in your manual DCR ex-
cept for the adjustments referred to above and the spending actions
that are not in the DCR or entered into the computer. The next
section will explain how you can prove the available balance and
how to check that your spending actions have been entered into
the computer correctly.
-35-
-------
7. CHECKS AND DOUBLE CHECKS
As stated in Chapter III, you, the FMO, and the computer
are all concerned about mistakes -- each one checks the other.
The following paragraphs will explain how the Responsibility
Center, the FMO, and the computer help each other in the follow-
ing ways:
The FMO enters your actions into the computer
The computer checks the work of the FMO
You are provided tools to check the FMO and
the computer
The double-check on your available money
balance
(1) The FMO Enters Your Spending Actions into the
Computer
When your spending action documents are received by
the FMO, they are reviewed for completeness. This review
includes a check to see that there are no omissions in the
accounting codes.
When the initial review is finished, the information is
entered into the computer. The spending documents are
next filed for reference until payment can be made.
-36-
-------
(2) The Computer Checks the Work of the FMO
The Agency utilizes a large, modern computer to keep
track of all transactions for every RC. Each time informa-
tion is entered into the computer it will be checked for such
things as:
Is all required information present, e.g.,
Account Number9
Does the transaction say it is related to an
older transaction, and does the computer have
it on file 9
Does the computer agree with the FMO concern-
ing the number of transactions it was given to
process ?
Does the computer agree with the FMO concern-
ing the dollars of the transactions it was given
to process:
When all transactions have been checked a
'Transaction Input Listing' is produced for the FMO which
provides the following information.
Shows all the transactions that the computer has
processed
Tells what is wrong on each rejected transaction
Indicates the number of transactions it has
processed (which can be compared to a manual
computation the FMO made )
-37-
-------
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CHECK EACH ITEM OH EACH UNE OF THE
TRADUCTIONS TO IE VERIFIED LISTING TO
THE CORRESWNOINO COLUMN IN THE OCR
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THIS TRANSACTION HAS REIN ENTEREO
INTO THE COMPUTER CORRECTLY - PLACE
A /IN THE "C COLUMN TO INDICATE A
COMMITMENT FOR OBLIGATIONS ENTER
THE 'IN THE -0" COLUMN
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IF AM ERROR IS FOUNO CIRCLE THE OCN AND THE
INCORRECT ITEMU) ON THE USDNO CHECK THE
DOCUMENT TO BE SURE YOU COM ED THE
INFORMATION CORRECTLY IFSO ENTER THE
CORRECT INFORMATION IN THE SPACE TO THE
LEFT OF THE ORCLEOOCR ALSO INDICATE AMY
OCrS WHICH 00 NOT BELONG TO YOU
f V 7i MW 9a S'io
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1,7*1 to
•I SURE THAT ACTIONS ON YOUR OCR ARE
PROPERLY SHOWN AS COMMITMENTS - MO
OR OBLIGATIONS - OU ON THE TRANS
ACTIONS TO BE VERIFIED*
WHEN ALL TRANSACTIONS HAVE BEEN
CHECKED MAKE A COfY OF THE PAGES
WITH ERRORS ANO GIVE TO THE FMO
fOH CQHRCCTIQB )
HOW TO CHECK WHAT HAS UEH PROCESSED
-------
The Financial Management Office is responsible for cor-
recting mistakes flagged by the computer on the Trans-
action Input Listing. Most mistakes are self-explanatory.
However, on occasion, when the cause of a particular mis-
take is not evident the FMO will request your assistance to
resolve the problem.
(3) The 'Tool' You Are Provided to Check the FMO and
the Computer
Each week the FMO will provide you a listing of
'Transactions To Be Verified'. The purposes of this listing
are as follows:
Show transactions related only to your RC by:
Suballowance
Document Control Number
Shows transactions that did not have mistakes
and that are related to:
Commitments
Obligations
Exhibit XVI, opposite this page, shows the
'Transactions To Be Verified' listing and how you can check
that the FMO and the computer handled your transaction
correctly0
-38-
-------
HOW TO RECORD COMMITMENTS AND OBLIGATIONS
i:\'IUBIT XVII
OOCUKMT CONTROL REGISTER
AllOWAMCC HOLDER
AfPROFHIATlON
SUBAUOWANCENO ¥•? /* VL
PACE MO /
NEW
OOtUMINT
CONTROL
NUMBER
DEFERENCE
DOCUMENT
CONTROL
NUMBER
OBLIGATION
OOCUMENT
NUMBER
TRABS
ACTION
DATE
DESCRIPTION
ACCOUNT
NUMBER
MJECT UIO
SUBO&KCT
CLASSES
FOLIO
1 C I 0
TRANSACTION
AMOUNT
AVAILABLE
FUNO
BALANCE
•OPTIONAL}
•ALANCC FORWARD
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AW It 0* (NATION
ALLOWANCEHOLOER _
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ENVIRONMENTAL PROTECTION AGENCY
TRANSACTIONS TO BE VfmftEp
FOR THE WEEK ENDING,
restonsbihty cfmttr U*TTcf fKOCZM< 1'ivrSiCO
DOCUMENT 06LIGAT10N ORIGINAL SERVICING
CONTROL DOCUMENT ENTRY FINANCE
NUMBER NUMBER PATE OFFICE
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REPORT NUMBER
DATE fflEPAREO
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COMPARE BALANCES. IF THEY 00 NOT AGREE
TAKE THE FOLLOWING STEPS
I CURRENT MONTH ADJUSTMENTS ON COMPUTER
PRODUCEO DCR
SUBTRACT INCREASES AOD DECREASES
TO YOUR BALANCE
DCR 8ALANCE
AUTOMATED
DCR BALANCE
©
©'
2M5oo
175M
frsoo zs oo-^
LESS OBLIGATIONS
UNOBLIGATED BALANCE
LESS COMMITMENTS
AVAILABLE BALANCE END OF MONTH
-©
RESPONSIBILITY CENTER MONEY AUTHORIZEO $ 70 000 00
- 975 00
19,025 00
-2.945 00
DETERMINE WHAT ACTIONS HAVE NOT BEEN
PROCESSED BY THE COMPUTER I NO /IN THE
FOLIO COLUMN OF YOUR OCR)
OCN
COOOOI
AMOUNT
(I 200 00)
3 DETERMINE WHAT ACTIONS HAVE NOT BEEN
CORRECTED (FROM YOUR ANNOTATED COPY OF
THE TRANSACTIONS TO BE VERIFIED!
+ 1 200 00 (7)
$17,28040
©
4 CHECK THE ADDITION AND SUBTRACTION IN
YOUR DCR- 70000
5 YOUR BALANCE TO START THE NEXT PAGE
OF THE DCR
©
-------
(4) The Double Check on Your Available Balance
Possibly the most important responsibility you have is
to make sure that money is available to cover a spending de-
cision prior to the time the decision becomes a legal debt
that the Agency has to pay. Naturally if you know that there
isn't enough money available, advise your RC Chief so that
he can immediately take appropriate action.
As discussed earlier, you have two sources from
which you can determine the availability of money:
The Weekly Report of Money Available for the
Responsibility Center (produced by the computer)
The Monthly Document Control Register
(produced by the computer)
In addition, if your RC Chief has elected to keep a running
balance of money available, you will also have the manual
Document Control Register that you maintain. However,
the balance you show may differ from the balance shown on
both of the computer-produced reports. Exhibit XVII,
opposite this page, shows the steps to follow in proving the
available money balance.
The primary cause of differences between the manual
and automated records are spending actions which
you have recorded in your DCR, but which have
-39-
-------
not yet been processed in the Financial Management
Office.
To reduce the impact of this situation on the
month-end financial reports you receive, you should make
certain that all spending actions have been given to the FMO
by the 25th of the month, Mark the balance in your DCR at
this time. This "cutoff" of input documents will enable the
Financial Management Office to reduce any backlog, and be
caught up as of the end of the month. Leave three or four
lines in your DCR and continue recording documents but do
not compute balances until you receive your monthly
Document Control Register (from the computer). Add or
subtract the total dollars from the Current Month Adjust-
ments column of this report to the balance that you marked
in your DCR on the 25th. Enter this as your new balance
and compute balanced for any documents recorded so far.
This "cutoff" should eliminate most of the differences;
however, as you have seen from Exhibit XVII, there are
other possible causes. If, after following those steps, you
still have a difference, request assistance from the Financial
Management Office.
-40-
-------
V. SPENDING ACTIONS ABOUT WHICH YOU
MAY HAVE FURTHER QUESTIONS
-------
V. SPENDING ACTIONS ABOUT WHICH YOU
MAY HAVE FURTHER QUESTIONS
The material in Chapter IV described your work and the
tools available to do it with. As you reviewed the material, cer-
tain questions may have come to mind about special types of
spending actions. This chapter discusses the unusual features
related to processing major types of spending actions. It also
provides you with tips and guidelines, and in some cases presents
background information on a certain subject in order to help you
understand why the processing procedures are set up a particular
way.
The topics which are covered in this chapter are:
Grants
Contracts
Payroll
Certain types of purchase requisitions
Travel
Spending actions for Agency and Regional
Support (i.e., The General Fund)
-41-
-------
EPA'S PROPOSED BUDGET FOR FY 74
(WITH EMPHASIS ON GRANT MONEY)
EXHIBIT XVIII
ALL OTHER AGENCY EXPENSES
(INCLUDING PAYROLL)
CONSTRUCTION GRANTS
83.6%
10 2%
STATE AND INTERSTATE
PROGRAM GRANTS
TREATMENT MANAGEMENT GRANTS
(FORMERLY COMPREHENSIVE BASIN PLANNING GRANTS)
TRAINING GRANTS
RESEARCH GRANTS
DEMONSTRATION GRANTS
2.5% 2.8% 0.2% 0.4% 0 3%
-------
1. GRANTS
The fight against pollution cannot be dealt with solely by EPA
employees. There is a need for involvement by other levels of
government such as states and cities, as well as that of many pri-
vate organizations. One way that EPA has of paying for the ser-
vices or assistance they will provide is to award them a grant.
The Congress has provided EPA with a great deal of money
for specific types of grants. Exhibit XVIII, opposite this page,
identifies the various types ot grants tnat EPA uses, and shows
the percentage of each type to the total EPA budget.
(1) General Processing of Grants
There are two organizational groups within the Agency
which are primarily responsible for the processing of grants.
They are the Grants Administration office (called a Division,
Branch, or Section depending on location) and a grants office
in each program area (air, water, etc.). The Grants
Administration offices handle the administrative functions
for grants, and the Grants Program offices (whose name
varies depending on the location) are responsible for
the technical aspects of the grants, as well as for providing
the money to pay for grants.
-42-
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exhibit XIX
EPA - TYPICAL RESPONSIBILITY CENTERS AWARDING GRANTS
GRANT
PROGRAN
COOE
ALLOWANCE HOLOER »~
REGIONAL ADMINISTRATOR
ASST AOMIN
RES BMON
ASSISTANT ADMINISTRATOR
AIR ANO WATER PROGRAMS
ASST AOMIN
CATEGORICAL
PROS.
OIRECTOR OFFICE
EOUC B MNPWR
PLAN
DEPUTY AA
FOR AOMIN
RESPONSIBILITY CENTER m*
AIR ANDWATER PROGRAMS DIVISION
CATEGORICAL
PROG OIV
DIVISION OF
RESOURCES
MGMT
VARIOUS
OIVTSIONS
UNDER DAAAIR
VARIOUS
OIVtSIONS
UNDER OAA
WATER-PROGRAM
DEPUTY AA -
SOLWST
MGMT
DIRECTORS
OFFICE
MGMT & ORGAN
DIVISION
OFFICE COMMITTING MONEY *>
CONSTRUCTION
GRANTS
BRANCH
AIR
PROGRAMS
BRANCH
WATER
PROGRAMS
BRANCH
SOLID WASTE
BRANCH
VARIOUS -
MOSTLY
ATNEHCS
VARIOUS
WITHIN
DIVISIONS
VARIOUS
WITHIN
OIVISIONS
VARIOUS
BRANCHES
STAFF
ORGAN & MGMT
SYST STAFF
APPROPRIATION
TYPE OF GRANT*
OBJECT
CLASS
X
X
X
M
ABATEMENT
ANO CONTROL
MULT1-PROGRAM STATE AND LOCAL ASSISTANCE
41 10
C
CONSTRUCTION
GRANTS
WASTEWATER TREATMENT WORKS CONSTRUCTION
41 1)
X
A
ABATEMENT
ADO CONTROL
AIR POLLUTION CONTROL PROGRAM
41 12
X
G
ABATEMENT
AMD CONTROL
GREAT LAKES POLLUTION CONTROL
41 16
X
»
ABATEMENT
ANO CONTROL
STATE ANO LOCAL INTERSTATE PROGRAM
41 17
X
T
ABATEMENT
ANO CONTROL
TRAINING
41.21
X
U
ABATEMENT
ANO CONTROL
FELLOWSHIP
41.25
X
R
HESEAJICH B
DEVELOPMENT
Qfi
ABATEMENT
& CONTROL
RESEARCH
41 4!
X
X
X
8
RESEARCH &
DEVELOPMENT
ABAfSlENT
B CONTROL
DEMONSTRATION
4145
X
X
X
¦
ABATEMENT
AND CONTROL
41.55
X
L
ABATEMENT
AND CONTROL
SO HO WASTE PLANNING
41.56
X
X
y
RESEARCH &
DEVELOPMENT
OR
ABATEMENT
4 CONTROL
MULTIFUNCTIONAL
41 £0
•s
X
•FOR SPECIFIC DEFINITIONS SEE APPROPRIATE OBJECT CLASSES IN APPENDIX A
-------
Not all RC's award grants. Exhibit XIX, opposite this
Page, shows the principal RC's that currently award grants
and shows the offices that advise them regarding the grants to
awarded.
Listed below, in a very simplified manner, are the
major steps in the life of a grant, and the organization re-
sponsible:
Grants
Grants Program
Administration Office
Application received by EPA;
application number assigned;
application reviewed for com-
pleteness and administrative items X
Review purpose (relevancy) of the grant X
Prepare commitment notice X
Technical Review X
Prepare Grant Agreement X
Issue award X
(2) Why Grant Spending Actions Are Committed
We have stated that grant spending actions represent
the largest amount of money spent by EPA for many different
needs that will involve government institutions and private
organizations. A good practice in managing money is to
'PREDICT' how much money you plan to spend and compare
-43-
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EXHIBIT XX(1)
U.S. ENVIRONMENTAL PROTECTION AGENCY
APPLICATION FOR FEDERAL ASSISTANCE
FORM 4PPi,nv'.n
iiu \ , - ~ r - 7?
EPA U3r ONLY
EPA PROJECT CONTROL NO. DATE RECEIVE.
FORMER FEDERAL NO. (If any)
P E. NUMBCR
PART I.
GENERAL INFORMATION
I. APPLICANT
b. DEP A R TM EN T/Ol V ISION
ci. ADDRESS (Street or P. O Uo\ Vu-nbcr, Tu. v Cj:>,
and Zjp Code)
C CONGRESSIONAL DISTRICT
e. COUNTY
? PRft I FCT TITL E
3 CATALOG NUMBER AND TITLE OF EPA PROGRAMS) TO WHICH THIS APPLICATION IS DIRECTED
4. TOTAL COST OF PROJECT
t
5. TOTAL BUDGET PERIOO COST OF PROJECT
S
6. TOTAL EPA SHARE REQUESTED FOR
BUDGET PERIOD
7. PROJECT PERIOD
PROM
8. BUDGET PERIOD
FROM _____
9. TYPE OF APPLICANT (Check appropriate box or boxes)
a. GOVERNMENTAL AGENCY
b NONGOVERNMENTAL
C. OTHER
ST ATE
NONPROFIT ORGANIZATION
OR INSTITUTION
INDIVIDUAL
INTERSTATE
MUN I C IP AL
PROFIT-MAKING ORGANIZATION
OR INSTITUTION
COLLEGE OR UNIVERSITY
IN T ERMUNIC IP AL
10. TYPE OF GRANT
a. new (Prior Pro/ecf Period Grant No
) b 1 1 CONTINUATION (Current Grant Number)m
11. PROJECT
LOCA-
TION
a. STATE
b. COUNTY
C. MUNICIPALITY
d. CONGRESSIONAL DISTRICT
a. STATE
b. COUNTY
12. PROJECT
AREA
C. MUNICIPALITY
d. CONGRESSIONAL DISTRICT
13. DOES PROJECT REQUIRE CLEARINGHOUSE NOTIFICATION IN ACCORDANCE WITH OFFICE OF MANAGEMENT AND
BUDGET CIRCULAR A-957
YES
NO
14 HAS AN ENVIRONMENTAL ASSESSMENT BEEN MADE FOR THIS PROJECT OR FOR A COMPREHENSIVE PLAN WHICH
INCLUDES THIS PROJECT?
15. HAS AN ENVIRONMENTAL IMPACT STATEMENT BEEN MADE FOR THIS PROJECT OR FOR A CLASS OF PROJECTS
INCLUDING THIS PROJECT?
a FEDERAL AGENCY
b. DATE
16. IS THE PROJECT COVERED BY ACURRENT
FEDERALLY APPROVED PLAN?
17. DOES THE PROJECT REQUIRE THE ACQUISITION OF LAND OR THE DISPLACEMENT OF ANY PERSON FROM HIS
HOME. BUSINESS OR FARMT
a N AME
b. TITLE
C. a ODR ESS (Street, City, Stato wd Zip Code)
d. PHONE NO (Include
Area Code)
IB. OFFICIAL OR AGENCY TO WHOM CHECK3 ARE TO BE MAILED
ii. title:
b. ADDRESS (Sfretf, City, Stoto aid Zip Code)
19 CIJPMIS5IONS TO OTHER FEDERAL AGENCIES
EPA Form 5/00-12 (Rev. 9-72) PREVIOUS EDITION IS CUjOLCTC PAGC \ O! PAGL5
-------
EXHIBIT XX(2)
FORM APPROVEO
QMB NO. t*fl.t>QQ-7
jpart iii certification and agreement
| The unders irncd rcpresentati%c certifies that the information submtted herewith is true and correct to the best of his knowledge
'and belief and that he is authorized to n and submit this application.
j The applica-it agrees lhat if a prant is awarded on the basis of this application or any revision or amendment thereof, il will com-
I ply with all applicable statutory provisions end with the applicable terms, conditions, and procedures of the Environmental Protec-
Stion Agency prant regulations (40 CFR Chapter I, Subchapter B) and of the grant agreement.
SIGNATURE OF AUTHORISED REPRESENTATIVE
TYPED NAME AND TITLE
DATL } PHONE NUMBER (Incfutf* Area
PROPOSAL VALIDITY DATE
J.5. GOVERNMENT USE ONLY
AGENCY INTERNAL REFERRAL OFFICE
DATE RECEIVED
DATE REFERRED! REFERRED TO
AGENCY EXTERNAL REFERRAL
DATE RECEIVED
date r eferred
referred to
EPA Form 5700-1- 9-12)
PAGE £Oc5 PAGES
-------
this amount to how much money you have. This is especially
true when you have large amounts of money and there are
competing demands for how to use it. We have previously
explained that certain spending actions, such as grants, will
be treated as 'COMMITMENTS'. In EPA we use commitments
to 'PREDICT' how much we will spend and also use them to
insure that we don't spend more than we have. This is par-
ticularly important since grants involve the Agency in
critical relationships with other levels of government.
Understandably, these governmental units place great reliance
on us when we say that grant money is available. Therefore,
it is essential that each RC having grant money in its sub-
allowance has reliable information on availability of money.
(3) The Decision to Reserve Money for a Grant
When a grantee submits a grant application (see
Exhibit XX, following page 43, EPA Form 5700-12, Appli-
cation for Federal Assistance), the application first goes to
Grants Administration, where an Application Number (which
later becomes the Grant Number) is assigned. After Grants
Administration completes its review of the application it is
forwarded to a Grants Program Office to review the purpose
of the Grant. If the application passes this review, it will
be forwarded to you so that money can be reserved
-44-
-------
EXHIBIT XXI (1)
PORM APPRO LD
OM P NO » r ' • ~ 0-
U S ENVIRONMENTAL FROTECTlON AGENCY
GRANT AGREEMENT
($ee instruction s hrt(,n' compfcltrs form )
GRANT NO
NOTl. Flu Grant Agreement must be completed in duplicate and returned to the Grants Administration Division for He idi|ii»rter* erint
awards and to the Grants Administration Hr.inchei for State and ku i] assistance ^irant awards w uhin J weeks after receipt or w uhin my
extension of time as may be granted by CPA L\cept as mav be otherwise provided, no costs ma> be incurred prior to the execution ol the
Grrni Agreement by parties thereto
Keceipt ol a written refusal, lailure to return the properly executed document within the prescribed tune, will result in ilu automatic
termination ol consideration of the crant otkr by the \cency Any intendment to the Grant Agreement by the grantee subsequent to the
document being signed by the Award Official shall >oid the Grant Agreement
PART 1
GENERAL INFORMATION
1 GRANT ADMINISTRATION DATA
2 APPROPRI A TION AND ACCOUNTING DATA
A RTmThTF. R-p^RrNTF | R RFGULATION REFCRFNCF
A APPROPRIATION
J ACCOUNT NU 1 1! t_ R
C GRANT PROSPAM
C OBJECT CLASS CODE
D. COMMITMENT NUMBER
3 AWARD APPROVAL OFFICE
4 ISSUING
OFFICE
A. Of'tfAMI Z A HON
A ORGANIZATION
D ADDRESS
O ADDPESS
5
PROJECT OFFICER (Federal Contact)
A N AM E
D. ADDRESS
0 TITLE
C TELEPHONE NUMBER [lm ludc Area Lode)
6
GRANTEE ORGANIZATION
A N AM E
3 ADDRESS
7
PROJECT MANAGER (Grantee Contact)
A N AME
o. ado *ess
3 TITLE:
C TELEPHONE NUMQER (Include Area Code)
8 AMOUNT
9 DURATION
A APPROVED GRANT AMOUNT (itIt? tola!
,1/iproi od /Von/ atnount of Part I 8 (*) ^hall lie
* rjunJ h> tht titt/tl approved firnnt amount nt
ran U*)
A APPROVED 3UDGET PERIOD
e 'INrxPCNOES PRIOR Y R SALANCr
B ESTIMATED 3UOGET PERIOD
C CURRf JT > CAR OOHGATION
O rSTIWATl ^ r POJECT COST
10 PAYMENT ••£THOD
11 PAYEE
RClMbUFSL^CNT | ADVANCE
A TITLE
OTI'I P
J ADCRCSi
EPA F orm i / 00 20(1 0-72) Of.PL 4C LS I V PC 4 ^ A Mif'C* 1 1 »<. C 1 i A Q I 0'
-------
EXHIBIT XXI(2)
F O RM APCHOVi (>
OMB NC I'-* K ^7
HART 11
APPROVED L"_'DGET
TABl F A - rOST r A TEC Of? V CLAV IF ICA1 ION
\o i-» on' mif f i f»r>>
AP^HOVED ALLOWABLE
UUOoET PEZK1CD COST
APPROVED
GRANT AV0U"T
l> -JbON J V
- -'C SGC f- >17 5
1 ¦< ^ a v ^ ¦
4 i- - i pf • ri -
T- S - r «_ i - s
*• c c ,Tn-CT. ¦_ e ^ ai_ i:rn"ccs
1 CCMSrRCC'lOJ
S O ~ ~1 £. R
o tc'al : r,:cT costs
.0 INDIRECT COSTS RATE "• £ASE
ii TOTAL Ofjiiici' ~» bedern-ron\truc tion)
\
2
3
4
5
6
7
ft
9
1 0
1 1
TABLE C - PROGRAM ELEMENT CLASSIFICATION
(Co/ns true fion)
ft DM- ¦SThATIC"! r APi'.SE
LAND STRUCTURES RlCHT-OF-WAr
ARCHITECTURAL ChS.NCERiNG FEES
OTHER ARCHITECTURAL ENGINEERING FEES
CONSTRUCTION ANO PROJECT IMPROVEMENT COSTS
EOUIPMENT
COM T'NGENCIES
RELOCATION P4VVENTS
INDIRECT COSTS
TOTALS C.rf.ntfG r'-. /ciAro/_
* „ Srofe **•¦>
NOTE The cost share agreement set forth in the subject document shall be applicable to the total of all cost category/program clement
classifications only
PART HI
OFFER AND ACCEPTANCE
The United Slates of America, acting by and through the U S Lnvironmental Protection Agency (EPA), hereby offers a grant to
the
for
3 of jII approved coils
up to and not exceeding
GRANTEE ORGANIZATION
S for ihe suddoii of annroved buduet Denod effort described in application (including all application modifications!
GRANT AMOUNT
included herein by reference
TITLE AND DATE
This Grant Agreement is suhjeu to applicable U S Diviromncntjl PrutCLlion Ayciiiy itjtujtory provisions, i:r.int regulations (40 CFR,
Chapter I Subchapter U) and ol the provisions of this agreement jl'urti / thru II) I lie C.ranicc Organisation also .igrees that tunds awarded
vull be mcd sulclv lor (tie purposes ol the pro|CU as approval
THE UNITED STATES OF AMfcRICA BY THE U 3 ENVlRONf'ltf'jTAL PROTECT ION AGENCY
GIGNiTU-'L OF AAARD OFFICIAL
fVPCD NAME AND TITLE
DATE
UY AND ON BlIHALl OP THE DCSIGN ATED CHAN1 t E ORGANIZATIONS
CIGr. MURE
TYPED NAME ANu TlTLC
DATE
EPA Form 5700-70 110 72) tPoge 2)
-------
(i.e., prepare Commitment Notice) for the grant. You can
determine that the application has gone through the review in
the Program Office by checking the signatures on Page 5 of
the application. When you receive the application the last en-
try on Page 5 must be the name of the Grant Program Office
within your RC.
Listed below are special instructions for preparing the
Commitment Notice for Grants.
Assign a DCN to the application (write the DCN
at the top in the center on the first page of the
application) and enter the necessary information
in your Document Control Register, being certain
to enter the Application Number in the description
column.
Prepare a Commitment Notice, and have your RC
chief approve it.
Send the original copy of the Commitment Notice
to your FMO.
Attach a copy of the Commitment Notice to the
Application, and forward the entire package to the
Grants Program Office, which will conduct a
technical review of the application, and will then
send it to Grants Administration, where the
Grant Agreement, as shown on Exhibit XXI,
is prepared and processed.
Retain a copy for your files.
-45-
-------
(4) The Obligation of Grant Money
Immediately after the Grant Agreement is signed with
the proper EPA signature, the Grants Administration Office
forwards a copy of the Agreement to your FMO. When the
FMO receives this copy, he will enter the information into
the computer. The computer will remove the commitment
and record the obligation. This change from money com-
mitted to money obligated will appear on your list of
Transactions to be Verified.
(5) Review of Commitments
You should review open grant commitments (commit-
ments which have never reached the obligation stage) every
month. Any commitment over thirty days old should be
checked to see why it is not an obligation.
-46-
-------
2. CONTRACTS
Contracts are another way by which EPA finances some
projects and pays for certain products and services.
Contracts are very similar to purchase orders in that they
legally require EPA to pay for certain products or services to be
delivered in accordance with the written agreement.
There are two basic differences between contracts and
purchase orders:
A contract is an agreement between EPA and
a supplier for payment by EPA for delivery of
products or services by a supplier; a purchase
order is an agreement by EPA to pay a supplier
if products or services are delivered. (The
supplier is not required to deliver the products
or services requested on an EPA Purchase
Order).
Generally, items purchased by contract are for
larger amounts of money than Purchase Order
items.
Construction work to be performed for
$2, 000 or over is a contract; if less than
$2,000, it is procured with a Purchase
Order.
Other spending actions for the purchase of
products or services which are over $2, 500
are contracts; if less than $2, 500 they are
procured by Purchase Orders.
-47-
-------
exhibit XXII
CONTRACTS OPERATIONS OFFICE
Location
Washington, D. C.
Cincinnati, Ohio
Durham, N. C.
Region I, Boston, Mass.
•
Region II, New York, N. Y.
•
Region III, Philadelphia, Pa.
t
Region IV, Atlanta, Georgia
•
Region V, Chicago, Illinois
•
Region VI, Dallas, Texas
•
Region VII, Kansas City, Mo.
•
Region VIII, Denver, Colorado
•
Region IX, San Francisco, Calif.
•
Region X, Seattle, Washington
•
Corvallis Oregon
#
College, Alaska
•
Ely, Minn.
#
Grosse lie, Mich.
f
Duluth, Minn.
#
Gulf Breeze, Fla.
0
Charleston, S. C.
$
(Bears Bluff)
Athens, Ga.
West Kingston, Rhode Island
$
Ada, Oklahoma
Newton, Ohio
Las Vegas, Nevada
•
Ann Arbor, Michigan
•
B^y St. Louis, Mississippi
•
Cincinnati, Ohio
A
Edison, New Jersey
Norton, W. Va.
#
A
Lebanon, Ohio
W
0
Pomona, California
•
Washington, D. C.
•
(Blue Plains)
Dauphin Island, Alabama
•
0
Gig Harbor, Washington
i
Narragansett, Rhode Island
Research Triangle Park, N. C,
•
Montgomery, Alabama
•
Perrine, Florida
•
Chambles, Georgia
•
Wenatchee, Washington
~
-------
The following types of spending actions may be processed as
contracts provided they meet the requirements defined above:
Equipment
Supplies
Routine Services
Government Services Administration Contracts
Government Printing Office Contracts
Construction of New Facilities
Repair and Improvement of Existing Facilities
Research and Development Projects
Professional Advisory Services
All proposed spending actions which later become contracts
are requested on a purchase requisition. The purchase requisition
is prepared in the program or support office wanting the product
or service.
The purchase requisition must then go to the RC for signature
of the RC chief and the reservation of money to be recorded by you.
It is critical that you follow all of the directions previously given
about how to commit money.
Your RC chief will tell you where to send the purchase re-
quisition if additional approval signatures are required.
After the purchase requisition is approved by the proper
office, it is forwarded to one of three contract offices. Exhibit XXII,
opposite this page, shows the name and location of the contract
office which handles the contract spending actions for your RC.
-48-
-------
EPA PAYROLL TEAM
CHECKS
BONDS
PAYROLL
COST
REPORT
EMPLOYEE
PAY
REPORTS
PAYROLL DATA
ACCOUNTING
SYSTEM COMPUTER
PAYROLL SYSTEM
COMPUTER
PERSONS WHO MAINTAIN DCR
TIMEKEEPERS
PERSONNEL OFFICE
PAYROLL OFFICES
RC CHIEFS
FMO'S
PAYROLL TEAM MEMBERS
PROVIDE INPUT AND
RECEIVE OUTPUT
EXHIBIT XXIII
AS NEEDED
CORRECTIONS £
ADJUSTMENTS
EMPLOYEE
PAY STATUS
TIME CARDS
EACH PAY
PERIOD
COMMITMENT
NOTICE EACH
QUARTER
-------
3. PAYROLL
The following paragraphs describe the RC procedures
applicable to payroll spending actions.
(1) The EPA Payroll Team
The payroll team consists of individuals throughout the
Agency who work together to provide correct and timely
information to be processed by:
Payroll System Computer
Accounting System Computer
Exhibit XXIII, opposite this page, shows the individuals on
the EPA payroll team and the types of information they pro-
vide as "Input" to the computers. The arrows on the exhibit
show the flow of payroll information which is provided at
various times during a fiscal year.
(2) What Is Payroll Cost ?
Payroll Cost" is the amount earned every two weeks
by each employee in EPA plus what the Agency pays for the
additional benefits provided such as retirement, leave, etc.
Next to grants, payroll costs represent the largest amount
of money spent in EPA. This is the main reason why pay-
roll costs are to be treated as a commitment action.
-49-
-------
f MORSE
/ KELLEY
/ JONES
/ CARTER
/ BROWN
/ADAMS,
/JONES,
/BLACK
REMOVE
CARD -
FROM SET
AOD
CARD -
TO SET
ESTIMATED PAYROLL
FOR THE QUARTER BEGINNING _
UjlY I H75
APPROPRIATION &&* 0,[°°
ALLOWANCE
RESPONSIBILITY CENTE R UAltK rXfitfAMS Ow
SUBALLOWANCE
EMPLOYEE
SALARY
REMARKS
BRANCH
NAME
SSN
YEARLY
PAY PERIOD
QTR
RETIRED
6/1/73
QUARTEF
NEW HIR
B
B
A
A0AMS
BROWN
CARTER
325942190
301369052
322419771
7,800
10,400
134)00
300
400
500
2 100
2,800
3300
B
A
RCT0TA
LYPAYRO
A
KELLEY
MORSE
.
_L ESTIMATE
BLACK
021402989
025314765
TO BE COM
301219981
13,000
15,600
72,800
KITTED
10,400
500
600
2,800
400
3,500
4,200
19,600
2300
6/10/73
SUBTOTALS
BRANCH A
BRANCH B
REVISED AMOUNT TO BE COMMITTEO
39,000
31,200
70,200
1.500
1,200
2,700
10300
8,400
18300
OOCUMEtfT CONTROL REGISTER
ALLOWANCE HOLOER.
APPROBATION
SUBALLOWANCE NO
MXOiaS
A04NAL
REFERENCE
DCCUKERT
CONTROL
NUMBER
OBJECT AND
OBLIGATION
DOCUMENT
NUMBER
SUB OBJECT
'zo,ooo
— ~r -1- ~t 3 auBAu^ouo
//
OO
c
/O,$oo
-
6
foooS
7-2-75
0r/ fcAtfCHg. f<£ST
4o4u recording procedure is the
same as for other COMMITMENTS except
DCN-The 2nd digit is always a 'P'
Account Number-The Account Number is
always the suballowance number plus four
zeroes, e.g.. 404N4LOOOO
5 Prepare a COMMITMENT NOTICE
6. Annotate each employee's card with the DCN recorded for his
branch
7. Obtain your RC Chief's signature on the Commitment Notice
Then forward it and the annotated set of cards to the FMO
8 Retain the Estimated Payroll list as a record of your work
-------
(3) Steps To Be Followed for Preparing the Payroll
Estimate
Exhibit XXIV, opposite this page, provides steps to
be followed for preparing the "Payroll Estimate" at the
beginning of every quarter. Some additional information that
will help your RC in developing a good estimate follows:
The FMO obtains the information to prepare the
Estimated Payroll and the corresponding set of
cards by relying on the Fixed Account Number in
each employee's payroll record. In other words,
the FMO uses each employee's Fixed Account
Number to assign him to an RC suballowance.
This means that if the Fixed Account Number in
an employee's master payroll record is wrong
or out-of-date, that employee may be included on
the wrong Estimated Payroll. Similarly, new
employees may be omitted because a payroll
record containing their fixed account number was
not established in time. Therefore, you must
review the Estimated Payroll provided by the
FMO and update it and the corresponding set of
cards for any assignment changes before record-
ing the branch level payroll commitment in the
DCR. Information to update the Estimated Pay-
roll may be obtained from either your RC Chief
or the timekeepers in your RC.
After being updated, the Estimated Payroll listing
is retained in the RC as a record of your work
and for comparison with the Payroll Cost Report.
The adjusted cards, however, are forwarded to
the FMO who uses them to record the commitment
for every employee.
Adjusting the amount of money reserved for pay-
roll is also your responsibility. However, any
proposed adjustment should be discussed with the
FMO who will assist you in determining the need
for, and amount of, any payroll commitment change
during a quarter.
-50-
-------
EXHIBIT XXV
HOW TO CHECK THE PAYROLL COST REPORT
PAYROLL COSTS
CHARGES FOR THE PAY PERIOD ENDING JuLS A O/QO
ALLOWANCE HOLDER _ fetlOAj 4
RESPONSIBILITY CENTER UAlZfZ Qjd
SUBALLOWANCE
NAME
ADAMS
BLACK
BROWN
CARTER
KELLEY
MORSE
SACK
SSN
325942190
301219981
301369052
322419771
021402989
025314765
091273465
ACCOUNT
NUMBER
CHARGED
414704L99B
414704L99A
414704L99B
414704L99A
414704L99B
414704L99A
414704L99A
PAYROLL COMMITMENT
DCN
CURRENT
QTR REDUCTION BAL
CURRENT PAY PERIOD CHARGES
HOURS DOLLARS
BP0003 2100
AP0002 2800
BP0003 2800
AP0002 3500
BP0003 3500
AP0D02 4200
c
300
400
400
550
500
600
1500
2000
2000
2450
2500
3000
REG 0_T TOTAL REG
~80 80 300
80 80 400
0 T TOTAL
C
80
80
80
JUL
88 500
80 500
80 600
40 200
50
EMPLOYEE TOTALS
BRANCH A
AP0002 10500
1550
7450
240
8 248
1500
50
1550
BRANCH B
BP0003 8400
1200
6000
160
160
800
800
BRANCH Z
414704L99A
40
40
200
200
RC TOTAL
404N4LOOOO
18900
2750
13450
440
8 448
2500
50
2550
EXAMINE THE REPORT FOR ANY MISSING
ENTRIES OPPOSITE EACH EMPLOYEE'S
NAME
CIRCLE AREAS WITH MISSING ENTRIES
OPPOSITE AN EMPLOYEE'S NAME
THESE COLUMNS WILL SHOW THE ACTUAL
CHARGES FOR EACH EMPLOYEE
THIS COLUMN SHOWS YOU THE
ORIGINAL ESTIMATE
THIS COLUMN Wl LL SHOW YOU THAT THE
COMPUTER WILL REDUCE THE QUARTERLY
COMMITMENT EVERY PAY PERIOD FOR
THE ACTUAL CHARGES -NOT THE
AMOUNT ESTIMATED
IF ANY AREAS OF THE REPORT ARE
CIRCLED INDICATING MISSING ENTRIES
BRING THE REPORT TO YOUR RC CHIEF
IF NO MISSING AREAS ARE NOTED,
INITIAL THE REPORT AND FILE IT
FOR FUTURE REFERENCE
-------
(4) Reviewing the Payroll Cost Report
Shortly after the end of each pay period, you will
receive a Payroll Cost Report for each of your RC's sub-
allowances. Exhibit XXV, opposite this page, illustrates
the Payroll Cost Report for suballowance 404N4L for the
pay period July 28, 1973. This exhibit shows how to check
the Payroll Cost Report for possible errors.
(5) Special Forms Used for Changes in Payroll Costs
The forms that are used for adjusting the payroll
charges in the payroll system after a Fixed Account Number
has been established are:
Form 1900-A, Timecard, Exhibit XXVI, fol-
lowing this page. The reverse side of the time-
card allows the flexibility of charging up to
nine (9) Account Numbers
EPA Form 2560-5, Exhibit XXVII, following
this page, to request a change to an employee's
Fixed Account Number
The form used to request corrections to payroll costs in
the accounting system is EPA Form 2550-6, Exhibit XXVIII
following page 51.
Special instructions regarding the use of these forms
are in the Timekeeper's Manual and in the Payroll Bulletins.
-51-
-------
EXHIBIT XXVI
HOW THE TIMEKEEPER DISTRIBUTES AN EMPLOYEE'S
SALARY CHARGE TO OTHER ACCOUNT NUMBERS
FIXED ACCOUNT
NUMBER FROM
MASTER RECORD
REVERSE SIDE OF CARD
/8
3o/' 3L '9S02
SfocjA/, Ana/
SZ9/o S/O/oo wyiom.99# \
D'J^EAJ CODE
soc sec no
p p
EMPLOYEE NAME
OR CAN CO DC J "«'ri F >13 \ Cr -O " 'J -
F
r.
HOURS CHARGED
OTHER STATISTICS
COOtS FOR FRONT Of TIM: REPORT
TO BE CHARGED
REGULAR
OVER-
TIME
HAZARD
DUTY
NIGHT
DIFF
OTHER
REGULAR HOURS OTHER ABSt'iCE HOOKS
CODE
DATA
DATA
HRS
CD
2-wagiboapd:ndshif; miutah> ir*ve fon
3-V'AGIBOAFO 3RD SHIFT TPAIMNC 'KM liUl CA*D
«-BASIC WORKOAY FXCfEDS 3- MILITARY (.EAtfE FOR
0 HOURS CIVIL OlSTU*6ANCE
5- IRREGULAR — FIRST 40 HRS (WAJI PWORKQAYS*
B- LIEU DAY FOR SUNOAY J- MILITARY lCAVS 'OR
7-LIEU DAY FOR SATURDAY 0 C GUARD WO MAX)
4— ADMINISTRATIVE
8ICKUAVI PAMtPOllCO
tfOG4/L 99X
H
ZO
ffooVL 99/
H
/O
2- WAGEBOARO WO SHIFT *"
J- WAGEBOARO 3RD SHIFT '
4— BASIC WORKDAY EXCEEDS trfj?.
• hours 9-ornm
NONFAVKOUftS
1-LWOP
2— AWOC
•-SUSPENSION
*- AOMIN FURLO
B-OHBEC PAYROLL
COOCS #Ofl BACK Of TIMS REKMT
OTHER HOURS CMAROEq
i
I
2- HOLIDAY
4-SUNDAY
OWpniWTRUCTlOW KFOM MA1UWL 1
'
'
<
REVIEW THIS REPORT ON BOTH SlOCS, TOTALAU COLUMNS AS 1
INDICATtO .AMOSJGN THE REPORT '
mmi-wauL us for newcmfioyei
ORWHCMfOPMB- OOOISLOS1
HMttf-fdCft. U88 FOR EMPLOYEES RAID
KULYtYOCSeTCJ AND TO REFOm HOURS OMTTTCO FROM
Fomifr-raoft B-taooA.
wmb-wobc US&MMEN A00UACCT.N01ft£QUinD
DO MOT 90LD Od fTAFU IH> HBORT
•*
/
TOTALS
BXDMBB4
to
.
-------
ORGANIZATION
ADDRESS (Include ZIP code)
EXHIBIT XXVII
ALLOWANCE NO.
EFFECTIVE PAY PERIOO
Environmental Protection Agency
Financial Management Division
Financial Reports and Analysis Branch
Washington, D.C. 20460
INSTRUCTIONS
1. Use this form to change
the fixed account number '
identifying an employee
for funding purposes in
the payroll system.
2. The form must be mailed
by the first day of the
pay period to be effective
that pay period.
3. Only valid account num-
bers approved by FMD
may be used.
SIGNATURE OF ALLOWANCE HOLDER OR DESIGNEE
NAME
SOCIAL
SECURITY NO.
CHANGED TO FIXED
ACCOUNT NO.
PHONE NO. (Full FTS NO it hold)
REMARKS (For use by payroll)
EPA Form 2560-5 (12-71)
CHANGE IN FIXED ACCOUNT NUMBER
GPO 9 24-30 S
-------
EXHIBIT XXVIII
ADJUSTMENT IN PERSONNEL SERVICE CHARGES
I Umi tbis fan* to r*fn»s( Adjustment im mdivtdxa! payroll charges between teeoumi
nmber*.
2. Omljr ved*d Afconl approved ly tbe PtmamctmI Dtviston may be used.
) CbtcA ome of tbe blocks to tie ngbt and enter data below from ibe Payroll Labor
DuMkifto* Reporl No. 30
SOCIAL
security
NUMBER
288-48-8810
J98-48-B810
298-48-8810
298-48-8810
SURNAME
»» K
Jones, J. L«
Jones, J. L.
Jones, J. L.
Jones, J. L.
SIGNATURE OF (NIT I AT IMC ALLOWANCE HOLDER OR
oeitcNce a
ORIGINAL
ACCOUNT NUMBER
410361A990
410361A990
4103B1A9S0
410361A990
PHONE NUMBER
513 6B4-8215
ORGANIZATION ALLOWANCE
National Environmental Res. Center 361F3
ADDRESS
Cincinnati, Ohio 45268
CHECK owe
I I 1DJUITMI
HB AQJUITMIMTI tCROlt ALLOWANCE LIMBS tPPROVIO •* HCCEIVINO
ALCOWAMCK NOLDID (StgfmtlMm NfO»)
ACCOUNT NUMBER
"-40
i 1602 9B ADZ
41602 9BADZ
416029BADZ
41602 9BADZ
ttTI MB IM( BO »ir*tlL
9/10/72-Page 235
OBJECT
CLASS
11. 05
11.05
12. 10
12. 10
ili
$252.00
$252.00
$ 16.55
$ 15.32
hgnaVu^e AiSBIWIHU JkLLNJCNCE USLBED DP
DESIGNEE
PAY PERIOD
U-U
0722
0805
0722
0805
EPA f-m UJW (10-77)
EPA Form 2550-6 Adjustment Personnel Service Charges
Used to adjust historical charge9 between account
numbers, i. e., labor distribution errors
I
I
Adjustments may be
Within an allowance signed by allowance j
holder
Across allowances signed by both allowance
holders
-------
INDIVIDUALS/
OFFICES
INVOLVED
PAYROLL
SYSTEM
COMPUTER
FINANCIAL
MANAGEMENT
OFFICER
RESPONSIBILITY
CENTER
OCR
PREPARES COMMITMENT
NOTICE Q (3)
REVIEWS PAYROLL w w
COST REPORT
MONITORS PAYROLL
COSTS CHARGED TO RC
RESPONSIBILITY
CENTER
CHIEF
SUPERVISORS
ASSIGN FIXED
ACCOUNT NUMBER
TO EACH EMPLOYEE
START OF YEAR
PERSONNEL
OFFICE
INCLUDES FIXED
ACCOUNT NUMBER
ASSIGNED TO
EMPLOYEES ON
ACTIONS PROCESSED
FOR NEW HI RES.
TRANSFERS. ETC
(D ©
REVIEW FIXED
ACCOUNT NUMBERS
ESTIMATE OF PAYROLL
COSTS FOR THE
QUARTER
©
FIXED
ACCOUNT
NUMBER
FOR EACH
EMPLOYEE
SALARY.
TKPR NO.
ORGAN.
BONDS,
ETC
PREPRINTED TIME
CARDS WITH FIXED
ACCOUNT NUMBERS
PROVIDEO TO
TIMEKEEPERS
©
PAY
CHECKS
PAYROLL
COSTS
TIMEKEEPER
SUBMITS CORRECTIONS (DC?)
TO FIXED ACCOUNT NUMBERS
SUPERVISOR APPROVES _
PREPRINTEO TIMECARDS ©
FOR ONE EMPLOYEE ¦¦
SUPERVISOR APPROVES THE
ACCOUNT NUMBERS CHARGED
ON THE BACK OF THE (?)
TIMECARD FOR ANOTHER EMPLOYEE m
USING THE COMPUTER FOR PAYROLL COSTS
EXHIBIT XXIX
ACCOUNTING
SYSTEM
COMPUTER
AUTHORIZE!
PROJECTS
(ACCOUNT
NUMBERS)
REPORT
COMMIT-
MENT FOR
EACH
EMPLOYEE
ACCEPTED
PAYROLL
COSTS
FOR EACH
EMPLOYEE
FOR EACH
PROJECT
REJECTED
PAYROLL.
COSTS FOR
EACH
EMPLOYEE
©APPROVEO BY THE RC
CHIEF ANO THE FMO
©SUBMITTEO TO THE PAYROLL
OFFICE FOR PROCESSING
(3) RC CHIEF: THE INDIVIDUAL RESPONSIBLE FOR
THE OCR IS NEVER THE TIMEKEEPER
-------
Information regarding Commissioned Corps
personnel is also included in Payroll Bulletins and
EPA Orders.
(6) Using the Computer for Payroll Cost
It is important that you have an understanding of the
individuals and the offices involved in charging employees
to authorized EPA projects (Account Numbers), and how
two computer systems are used to do much of the work.
Exhibit XXIX, opposite this page, shows this in a simplified
way and how the same Account Numbers are used to control
the system, and the responsibilities of the individuals/offices
involved.
-52-
-------
TYPE OF
PURCHASE
REQUISITION REFERENCE
FORM
ALL RESPONSIBILITY CENTERS-
Miscellaneous
Small Purchases
Imprest Fund
Blanket Order for
Supplies and Services
Purchase Order
SF44
EPA Form
1900-8
EPA 1900-8
EPPR 15-3 6
EPA Order
2545. 1
EPA Order
1700. 3,
1900 series
Specific Supplies
and Services
(GSA Only)
REGIONS AND NERC'S:
Purchases Outside
of the Government,
i.e., Not from GSA
Specific Supplies
and Services
Printing
Duplicating
WASHINGTON •
-\
Purchases Outside
of the Government,
i. e. , Not from GSA
Specific Supplies
and Services
EPA 1900-8
EPA 1900-8
EPA 2340-1
EPA 1750-3
EPA Order
1700 3,
1900 series
All Purchases'
EPA Order
1700. 3,
1900 series
Printing & Duplicating:
EPA Order
1750 1
Same forms
as above
Same references
as above
Printing
Duplicating
EXHIBIT XXX
DOLLAR LIMITATION RECORD RECORD
WITHOUT AS AS
HIGHER APPROVAL COMMITMENT OBLIGATION
$250.00 NO NO
$100.00 NC NO
$2, 500. 00 NO Monthly Estimate
$2,500 00 NO Amount of Order
$2 500.00 All orders over All orders for
$2,500.00 $2, 500. 00 or
less
$2, 500. 00 All orders over All orders for
$500 00 $500.00 or
less
-------
4. PURCHASE REQUISITIONS
This section describes the forms used for purchasing supplies
and services, and the information you need regarding this type of
spending action.
The EPA Procurement Regulations, 15-3. 6 can provide you with
detailed information concerning Agency procurement policies and
procedures. EPA Orders 1700.3, 1750. 1, and the 1900.00 series
can provide you the instructions on how to complete the forms.
Exhibit XXX, opposite this page, is a summary of the types
of purchase requests your RC will be initiating and shows how to
determine if the action is to be handled as a Commitment or
Obligation.
The following paragraphs will provide special information
when 'CASH' is used to purchase supplies or services. Cash is
used in the following two instances:
Using Standard Form 44 for purchasing supplies
or services. This form is almost as acceptable
to vendors as actual cash money because they
honor it in "over-the-counter" purchases made
on the spot.
Using EPA Form 1900-8 to be reimbursed from
the Imprest Fund when payment has been made
for goods or services out of pocket.
Two other special areas that need particular attention are
also discussed:
-53-
-------
Blanket Order for supplies and services
Receiving Reports
(1) Using Standard Form 44 to Purchase
Supplies or Services
Standard Form 44, Purchase Order - Invoice - Voucher
may be authorized by your RC chief when the following con-
ditions are satisfied.
Supplies or services are immediately available
. The order is for one delivery and one payment
The purchase is limited to $250 except upon
approval of the Allowance Holder or the head of
the activity delegated authority to use the SF 44.
In any event, the purchase cannot exceed $2500.
The SF 44 cannot be used when the use of the imprest
fund or blanket purchase arrangement is feasible.
Because the SF 44 is an accountable form, a record
must be maintained of serial numbers of the forms, to whom
issued, and dates issued. For each book of SF 44's you
should assign one DCN per book and enter the DCN on each
page. The first digit will continue to identify the branch or
subunit within your RC. The second digit will be an "X" to
identify it as an SF 44. The last four digits will be serially
assigned.
-54-
-------
Until the SF 44's are prenumbered you will also
assign on each page of the book an obligation docu-
ment number. The number is to be established in
the following manner:
123456 0001
I—Serially Assigned
— Your Suballowance Number
You will record in the DCR only the DCN, the date, and in
the Description Column the name of the individual who has
the book.
When an individual in your RC uses an SF 44, the
seller will send the white copy of the SF 44 to the FMO to be
paid. The FMO will also enter the transaction into the computer
as a payment. The payments will be reflected in the adjustments
column of the automated DCR. When this has happened you
should record the action in the DCR to show that money has
been spent.
(2) Using the Imprest Fund for Small Purchases
The imprest fund may be used for miscellaneous
supplies or services, not to exceed $100 under the following
circumstances:
-55-
-------
Item is not available from local stockroom
Timing prohibits the normal procurement method
Vendor requires cash payment
Each claim must be presented on an itemized EPA Form
1900-8, supported by a sales receipt evidencing payment by
the individual. The requisition must have authorizing sig-
natures including "authorized purchasing officer. "
A constant DCN will be used for purchases paid from
the imprest fund. The DCN is formed as follows:
1st digit--Letter of the Organization (Branch) in
the RC who made the purchase
2nd digit--the letter 'Y'
3rd through 6th digits--always zero
The imprest cashier will supply the obligation number. Pur-
chases paid by the imprest fund must be made in accordance
with EPA Order 2545. 1, and appear in the "Current Month
Adjustments" column on the computerized Document Control
Register.
(3) Blanket Orders
Some purchase requisitions result in firm purchase
agreements with a vendor but lack a statement requesting
-56-
-------
STANDARD FORM 147 JUNE 1964-FED PROC REG (41 CFR) 1 3 605
EXHIBIT XXXI
ORDER FOR SUPPLIES OR SERVICES
wt
<2o
MARK ALL PACKAGES AND PAPERS WITH ORDER AND/OR
CONTRACT NUMBERS y f
DATE OF ORDER
07-09-73
ACCOUNTING AND APPROPRIATION DATA
bbXUlOO BOU018 P068041314
414706N991 26.10
S200.00
BLANKET PURCHASE ESTIMATE FOR THE MONTH OF Jul'
CONTRACTOR {Name and address, including ZIP code)
r
TO->
Fisher Scientific Company
5481 Creek Road
Cincinnati, Ohio 45242
L
J
CONTRACT NO {If any)
ORDER NO
P068041314
REQUISITIONING OFFtCE
Office of Water Programs
REQUISITION NO /PURCHASE AUTHORITY
SHIP TO [Consignee and address, including ZIP code)
U. S. Environmental Protection Agency
ATTN: Dr. E. L. Koonce
401 M. Street
Washington, D.C. 20460
DELIVERY TO F O B POINT ON OR
BEFOR,.
-30-74
QUANTITY
ACCEPTED
QUANTITY
ORDERE
UNIT PRICE
AMOUNT
UNIT
PURCHASE
UJ Q
Q. IT
El
REFERENCE YOUR
SPECIFIED ON BOTH SIDES OF THIS ORJ
NEGOTIATED UNDER AUTHORITY OF
?DER AND ON THE ATTACHED SHE
41 USC 252 (c) (3)
PLEASE FURNISH THE FOLLOWING ON THE TERMS
\NY INCLUDING DELIVERY AS INDICATED THIS PURCHASE IS
DELIVERY
~
EXCEPT FOR THE BILLING INSTRUCTIONS ON THE REVERSE THIS DELIVERY ORDER ISftSUBJECT TO INSTRUCTIONS CONTAINED ON THIS SIDE ONLY
OF THIS FORM AND IS ISSUED SUBJECT TO THE TERMS AND CONDITIONS OF THE ABCVE NUMBERED CONTRACT
FOB POINT
DESTINATION
GOVERNMENT B /L NO
DISCOUNT TERMS
NET 30 DAYS
SCHEDULE
SUPPLIES OR SERVCES
This is Blanket Purchase Order for chemica
and laboratory supplies as required during
the period July 09, 1973 thru June 30, 1974
Prices quoted and billed against this order
shall be those established by the vendoe
for sales to the Federal Government(includi4g
time and trade discounts) and GSA Federal
Supply Schedule where applicable.
Under this agreement, the Government will bt
obligated to pay only for orders placed by
phone or in person by Dr. Koonce, R. Blanch
H. Kolde, and H. Krieger. Individual call
orders shall not exceed $75.00 and total no
more than $200.00 for any one month.
Estimated Total Obligation $2400.00
>
O v- ' . *0
v*
SIZE
CLASSIFICATION
(Check
2 one)
~ SMALL
BUSINESS
S OTHER THAN
SMALL BUSINESS
SEE BILLING INSTRUCTIONS ON REVERSE
SHIPPING POINT
GROSS SHIPPING WEIGHT
INVOICE NO
mail invoices to* jj.S. Environmental Protection Agency
Accounting Operations OffLce
Washington, D.C. 20460
TOTAL FROM
CONTINUATION PAGES
GRAND TOTAL-
{See
reverse
for
rejections)
UNITED STATES
BY
NAME {Typed)
A. W. Goering
TITLE CONTRACTING/ORDERING OFFICER
(Signature)
STANDARD FORM 147 JUNE 1964
"Include ZIP code
147-105
-------
immediate delivery of the goods or services. Rather, one
or more specified individuals may be authorized to call the
vendor as needed to deliver quantities of the goods outlined
in the purchase order. Such a purchase agreement is called
a "Blanket Purchase Order".
You will assign a DCN to each blanket requisition even
though it bears no money amount at this time. The Procure-
ment Office will process the requisition and send a copy of
the Purchase Order, SF 147, to the individual who originated
the request. That individual will make a copy of the SF 147
for each month covered in the order. He will enter the month
and the estimated dollar amount in the accounting data block
and submit the SF147 to you monthly. Exhibit XXXI, opposite
this page, shows how the estimate is entered for a Blanket
Purchase Order. You will record the amount as an obligation
and forward it to the FMO.
(4) Reviewing the Estimates for Blanket Purchase Orders
Estimates should be reviewed at least quarterly,
and/or the end of the period covered in the purchase order.
If the unpaid items are larger than one month's estimate you
should contact the individual using the order and inquire if he
-57-
-------
is using the order as estimated. If not, that individual should
submit to you a copy of the authorizing SF 147 reducing the
over estimated amount. At the end of the period for which a
blanket purchase order has been issued, you should review
the automated DCR to see if there are any unpaid obligations.
For any unpaid items, contact the individual using the
order. Next, contact the FMO and inquire if he has processed
the payment in question. If so, a copy of the purchase order
should be submitted to the FMO cancelling the unused obligation.
(5) Receiving Reports
When a purchase requisition is received in the Procure-
ment Office an Order for Supply or Service, SF 147 is issued
to the vendor. The pink copy of the SF 147 is the receiving
report copy which when signed on the back will acknowledge
that the items were received, and will be forwarded to the RC.
When the goods are delivered in your RC, the pink copy
of the SF 147 must be signed on the back by you or the person
receiving the goods. If the goods are delivered by an EPA
employee, he will take the Receiving Report with him and
forward it to the FMO. Should the vendor or hauling company
deliver the goods, you are responsible for sending the receiving
report to the FMO.
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In the case of a blanket purchase order, the invoice
could also be the receiving report, and must be signed by
you or the person receiving the items and forwarded to the
FMO.
The FMO must have the signed receiving report as
evidence of delivery before he can pay the vendor. Also,
some vendors give discounts when prompt payment is made,
therefore, it is important that the FMO be sent the receiving
copy promptly. (Actually the discount offered by the vendor
will increase your available balance and will be reported on
the automated DCR in the current month's "Obligation
Adjustments" column. )
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5. TRAVEL AUTHORIZATIONS
This section describes some of the forms used in the Agency
and the information you must know regarding this type of spending
action which is always an obligation. The EPA Travel Manual can
provide you with detailed information regarding Agency travel
policies.
There are three basic categories of travel authorizations (TA's)
that provide for per diem (daily living expenses) and transportation
expenses. The authorizations are referred to as:
Specific
Blanket
Permanent Change of Station (PCS)
(1) An Explanation of the Typesv of Travel Authorizations
A specific authorization is issued to authorize one trip
and must specify each stop in an itinerary. It expires upon
completion of the purpose for which the order was written.
Blanket authorizations are issued to authorize as many
trips as necessary within a specified time, not to exceed a
year and not to extend into the next fiscal year. These
authorizations must state the limits of the travel to be
performed.
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To distinguish the blanket TA at a glance, the first line
m block 9 of the TA states "THIS IS A BLANKET TRAVEL
AUTHORIZATION. "
Permanent change of station travel authorizations are
issued to transfer an employee and family to a new post of
duty.
(2) Travel Authorization Form (EPA-2570. 1)
The form used to authorize all types of travel is the
Form EPA 2570.1, illustrated in Appendix B.
(3) Government Transportation Request (SF 1169)
The form used to obtain transportation from a common
carrier (e.g. airlines) is Standard Form 1169, illustrated in
Appendix B. Everyone in your RC should be instructed to
make sure that the identical accounting data used on the TA
(block 13) is also placed on the SF 1169. This form is not
processed by you in the DCR because the transportation costs
are included as part of the TA and will be recorded in the DCR
at the same time.
(4) Obligation Document Number
The Obligation Document Number for travel is the TA
Serial Number (preprinted on the EPA Form 2570.1) plus
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U S ENVIRONMENTAL PROTECTION AGENCY
TRAVEL AUTHORIZATION
,N0 T090004
B°RIc|nal
1 1 AMENDMENT I 1 CANCELLATION
2 DATE
July 2, 1973
3 NAME
William Jones
4 SOCIAL SECURITY
001-00-
NO
0000
5 TITLE
Inspector
6 ORGANIZATION
Office of Field Coordination
7 OFFICIAL STATION
Washington, D
C.
e PERIOD OF TRAVEL T,,lv4 1Q7^
30. 1974
(Date)
(Date)
9 ITINERARY, PURPOSE AND OTHER DETAILS (71 foro/^i travel la Involved, ««« EPA Trap*/ M»iu«/ lor apec/al Inatmctlona)
THIS IS A BLANKET TRAVEL AUTHORIZATION
Travel as necessary in connection with carrying out EPA objectives in
States comprising Region IV.
DUVNKET TRAVEI FQrHlw4T1?ri AMOUNTS FOR THE MONTH OF SEPT. 73
ANNUAL LEAVE
ilfTunei 7fi-> fpom
TO
10 PER DIEM ALLOWANCE S X 5, 00 . PLUS AVERAGE COST OF
OTHER ALLOWANCE ANO LIMITATION IS AUTHORIZED IN LIEU OF
LODGING (Not to exceed maximum aet by GSA) SPECIFY IF
PER DIEM
t 1 MODE OF TRAVEL
B tX) COMMON CARRIER
b. Q EXTRA FARE
C (XI GOVERNMENT OWNED
CONVEYANCE
d. ~ PR
OF
AT A RATE
(Auto, Airplane, etc )
C FWT* 4I1R IFTT TO rl < OF
l> O FOUND TO BE TO THE <2> ~
ADVANTAGEOF THE
GOVERNMENT
d(2>
>JOT TO EXCEED COST 6Y COMMON CAR-
RIER INCLUDING CONSIDERATION OF PER
DIEM ALLOWANCE
12 SPECIAL ALLOWANCES AU THORI ZED
a. BH CAR RENTAL d. n SHIPMENT OF HOUSEHOLD
*—* 1—1 GOODS AND PERSONAL AFFEC TS
b. FH taxi _
C—i e i (transportation of
c Q EXCESS B AGG AOE up ^ IMMEDI ate FAMILY
Trt 1 HI t Q oril P«TiTC e*OPN*F*
g ~ RESIDENCE HUNTING
h. TEMPORARY QUARTERS
1 Q REGISTRATION FEES
j Q MISCELLANEOUS EXPENSES
k.| 1 OTHER (Specily)
13 COST ESTIMATE AND ACCOUNT COOES
99
APPRO-
XJoctiMBl
Coatrol
Obligation
ACCOUNT
OBJECT CLASS ANO AMOUNT
NUMBER
Buabvr
NUMBER
CODE
AMOUNT
CODE
A MO U N T
CODE
AMOUN T
R840105
C40006
r090004
42 1018C990
21. 01
500. 00
21.10
100. 00
9. 1 03
7nn nn
TOTAL
TOTAL
1300 00
14 APPLICABLE
REG'S SGTR'Sj
ifl JTR'S 1 |
FSR'S | |
-------
a "T" (inserted by you) in front of the TA number used,
(5) The Amount of the Obligation
Obligations for travel are "estimates" at the time the
travel is authorized. The estimates must be separated by ob-
ject class on the TA and recorded at this level in the DCR.
The amounts for specific and change of station travel
are shown on the TA. One DCN will be assigned for each
traveler for each specific and each PCS TA.
The amounts for blanket travel are shown on a copy of
the blanket TA as provided to you on a MONTHLY basis by each
traveler. One DCN will be assigned for each traveler under
each blanket TA and forwarded to your servicing finance
office. Exhibit XXXII, opposite this page, shows how the
travel estimate is entered for blanket TA.
(6) Reviewing the Estimates for Blanket Travel
The traveler submits a travel voucher (SF 1012), which
itemizes his expenses, directly to the FMO after approval by
his immediate supervisor. The travel voucher is illustrated
in Appendix B.
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These vouchers are not handled by you for any purposes
regarding the DCR„ The payments are reflected in the Pay-
ments Made column on the automated DCR. Therefore, this
information is available to you for comparison to the amount
originally estimated and obligated. If the unpaid items are
significantly larger than one month's estimate, you should
contact the traveler involved and inquire if he has submitted
all travel vouchers for that period and/or if there have been
major changes in his travel plans. If so, he should submit
a revised blanket travel authorization to you, reducing the
over estimated amount. If all expense vouchers have been
submitted and paid, the next month's estimate should be re-
duced by the amount of the unpaid obligation,,
You will notice in the Obligation Document Number
column of the automated DCR that the Travel Order Number
has been prefixed with "TR" for transportation costs (sub-
object classifications 21.03 and 21.30). The "TR" is com-
puter generated to allow the FMO to pay the travel voucher
without reducing the obligation outstanding for the transporta-
tion costs. Transportation costs are billed separately by the
commercial carrier.
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(7) Final Adjustment to the Blanket Travel Obligations
At the end of the period for which a blanket travel
obligation has been issued, you should review the automated
DCR to see if there are any unpaid obligations.
For any unpaid items related to the expired blanket TA,
contact the traveler involved and inquire if he has submitted
all of the travel vouchers. If all vouchers have been sub-
mitted and paid, a copy of the travel authorization should be
submitted to the FMO cancelling the unused obligations.
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6. AGENCY OR REGIONAL SUPPORT
The Agency's responsibility centers have access to an addi-
tional source of money besides that contained in their suballowance.
This source is part of the Agency and regional management appro-
priation (68-0105) and includes the following subelements:
5S2212-17 Agency Support DAA for Administration
5T2215-01/10 Regional Support Regional Administrators
The term "support" covers most of the expenses commonly known
as "overhead".
The following are examples of support costs:
Object
Class
22. 06
Non-Passenger Vehicle Rental
22. 09
Other Transportation
22. 92
Relocation of Office
23. 03
Computer and ADP Equipment Rental
23. 07
Rental of Other Equipment
23. 08
Rental of Photocopy Equipment
23. 11
Local Telephone Service (excludes FTS)
23. 14
FTS Service
23. 27
Other Rent, Communications, and Utilities
24. 01
Printing and Reproduction
25. 21
Maintenance of Data Processing Equipment
25. 47
Other Maintenance and Repair
26. 00
(Certain Supplies and Materials)
31. 00
(Certain Common Service Office Furniture and
Equipment)
If your RC is in a regional office you will know these charges
by looking at the account number where the 2nd, 3rd, and 4th
positions are 215, and also by the object class.
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If your RC is located in Washington, charges will be made
against the account number where the 2nd through 6th positions
are 21217.
The personnel under the organization of the
Deputy Assistant Administrator for Administration
Deputy Assistant Administrator for Resources
Management
located in Cincinnati and Durham and Las Vegas will also process
spending actions using the 'Agency Support' (account 21217) in the
2nd through 6th position of the Account Number for the services
listed above.
From a practical standpoint, the entire allowance for support
costs is usually assigned to one RC as a suballowance. Usually the
particular RC is one having the skills and people to handle efficiently
the numerous administrative, support, and housekeeping services so
essential to other RC's.
The availability of Agency or Regional Support is important
to your RC for these reasons:
Agency or Regional Support is goods and services
provided or available to your RC but your RC
doesn't pay for them from its suballowance.
This type of spending action prepared within your
RC may be required to be forwarded to the RC in
charge of Agency or Regional Support for further
approval, processing, and recording in the DCR.
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Although this type of spending action may not affect your RC's
available money balance, it must still be approved by your RC chief.
The underlying idea of the Agency and Regional Support system
is to centralize in one RC the task of controlling the money, and
at the same time providing all RC's the advantages that go with
the concentration of skills to provide required services. Special
guidelines for the RC responsible for Agency or Regional Support
are provided in Chapter VI.
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SPECIAL GUIDELINES FOR RC'S IN
CHARGE OF AGENCY SUPPORT
-------
VI. SPECIAL GUIDELINES FOR RC'S IN CHARGE OF
AGENCY SUPPORT
RC's responsible for Agency Support have certain spending
action situations somewhat unique to Agency Support. For ex-
ample, the number of commitment actions will tend to be fewer
than for other RC's. More importantly, the types of obligation
actions dealt with will often have little or no supporting documenta-
tion available and therefore appropriate steps must be taken. This
point is discussed in more detail in the following paragraphs.
The "typical" obligation has some basic supporting document
that has all the essential information anyone needs to know about
the transaction. (Appendix B of this manual is almost totally ded-
icated to an identification of the documents and a description of
what information goes where.) Examples of supporting obligation
documents would include travel authorizations, purchase orders,
contracts, grant agreements.
It is characteristic of an RC responsible for Agency Support
that the most common types of obligation spending actions are
those having the following traits;
Have little or no supporting documentation
Money amount must be estimated
As an example of the above, consider the case of utilities. Such
items as heat and electricity are vital services about whose
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necessity there is no question. They are essential and the organi-
zation served, e.g., re gion or a NERC, must have them. It is
not a normal practice, however, to issue a purchase order each
month (or even each year) to the utility companies providing the
services. Once arranged for, such services are provided con-
tinuously until the companies are advised to terminate the service.
Basically this same description applies to rent. Once an EPA
organization has taken occupancy on space, it has usually done
so under the provisions of a long-term lease.
In the case of both utilities and rent, payment to the vendor
companies is based on a periodic statement received from them.
The key point related to the above types of recurring expenses
is that the responsible RC must estimate their amount and record
them in the DCR even though no supporting documentation is
immediately available.
The problem of estimating the amount of recurring services
to be provided varies in difficulty. Rent expense for any parti-
cular time period is usually capable of being estimated with al-
most total accuracy. Utilities can also be estimated with a fair
degree of accuracy if the RC has analyzed past experience in
service usage. The amount of stock printing or GSA car usage,
however, is sufficiently varied that any estimates for these ex-
penses are usually only "ball park" figures.
-69-
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ENVIRONMENTAL PROTECTION AGENCY
MISCELLANEOUS OBLIGATION DOCUMENT
EXHIBIT XXXIII
OBLIGATI0N(S) FOR THE MONTH OF 19_
FOR THE QUARTER BEGINNING JULY 1,19
OCTOBER 1,19
JANUARY 1,19
APRIL 1,19
PURPOSE
THIS NOTICE IS AN ORIGINAL OBLIGATION
AN INCREASE TO A PREVIOUS OBLIGATION
A DECREASE TO A PREVIOUS OBLIGATION
APPROPRIATION
1
2-3
4-9
10-12
13
14
15-20
21-30
31-40
41-44
45-56
57
LU
G_
>-
H
O
oc
o
CJ
ca
2
HK
ZZ
P
EFFECTIVE
DATE
IANSACTION
CODE
EVERSE CODE
MODIFIER
DOCUMENT
CONTROL
NUMBER
OBLIGATION
NUMBER
ACCOUNT
NUMBER
OBJECT
CLASS
CODE
AMOUNT
DOLLARS
CENTS
o
Ul
z
o
z
a
LU
IE
<
MO
DA
YR
1-
OC
U.
2
£160
2
050
2
060
2
050
t
050
•
NOTE SHADED AREA TO BE COMPLETED BY FMO TOTAL-
RESPONSIBILITY CENTER
PREPARED BY: APPROVED BY.
(SIGNATURE) (SIGNATURE)
DATE DATE .
PHONE PHONE.
-------
The DCN assigned to an obligation initially should be used
throughout the fiscal year. Once an estimate is made for the
first time and assigned a DCN, the basic procedure is to keep it
up-to-date from that point onward.
It is a fundamental requirement, specified by law, that no
agency can record a spending action unless there is supporting
documentation. As was noted in the above paragraphs, however,
Agency Support obligations frequently do not have such documenta-
tion. In order to meet the legal requirements, as well as for
reasons related to good money control procedures, most agencies
use a special form to provide the transaction documentation in
those cases when it is not normally available. In EPA this
form is called MISCELLANEOUS OBLIGATION DOCUMENT (MOD).
A copy of this form appears on Exhibit XXXIII, opposite this page
The exhibit also explains the key features of the MOD and provides
guidance concerning how to complete it
MOD's do not require special handling. They should be
forwarded to the FMO in accordance with normal procedure
(described in Chapter IV). Likewise the MOD's have no unusual
features regarding how they should be recorded in the DCR In
summary, the RC in charge of Agency Support has two areas that
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make spending control a little different from other RC's:
More of the obligations must be estimated
More of the supporting obligation documents
tend to be RC-prepared MOD's
In all other respects the responsibilities and procedures of
Agency Support RC's are identical to those of other Agency RC's.
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VII. OBTAINING ACCOUNT NUMBERS
-------
EXHIBIT XXXIV
"Rd ACCOUNT NUMBER HST1N<3r
¦RC
ft PP fccPH i ftT.
SUB ALLOWANCE.
ACCOUNT NOH'BeF. - ftCCOUNT "DESCRIPTION
xxyyy/////////f#yfJJ^IIJJJIUU 1 lit J f J J J J 11 TT7TI
7?C P- />.<¦ imp \v*te* fleo«rtm Pwiimi
Lit 0\00 - OPetLfiTiOtfs, 1?£SeAA.CM Aa/9 PAC/i,*r/£S
Vozrtl' Tte&toto JT (nb* yohk)
*t*tV30XF91O- WAreK 07.FAPO - X#Pu*T*;*t UJ*SreZ STUPtES
4iSl oi f AD6' NON-Pof*rr souK.ee sruJftBS
^icsojlP 1 fo - Operation *ajp Hs^re^A^cA
(0SXO/O3 - OoVSTAucr/otJ Gt&ahts
vol A V - Fe&f*JT£ (fil€\v Vmk)
V/LZOZF1fQ - C0MT/tUCrT/O*J G/tAVT* QPtKATtOHt
VOi A J)
2)/6 2*02.P 99o - Co»>fT/€ucr/o*i G-AAH-rz o?e*ATio*JS (fy?$
-------
VII. OBTAINING ACCOUNT NUMBERS
The purpose of this chapter is to provide additional informa-
tion concerning account numbers. The topics discussed in the
following paragraphs are:
What to use to check account numbers when you
are recording spending actions in the DCR
How to obtain new or additional account numbers
How the "local needs" digit of the account
number can be used
(1) What To Use To Check Account Numbers
The first step in recording a spending action docu-
ment in the DCR is determining the correctness of the ac-
counting codes already located on the document. For
checking the object class, you use Appendix A of this
manual. For checking the appropriation and the account
number you use the RC Account Number Listing supplied
to you by your RC Chief.
Your RC Account Number Listing, similar to
Exhibit XXXIV, opposite this page, is supplied to your RC
Chief by the FMO.
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(2) Who Establishes Account Numbers9
The account numbers which your responsibility center
uses are established by your RC Chief, in cooperation with
the FMO. This means the account numbers in use are
meaningful to the day-to-day activities which are conducted
in your offices.
(3) How Are Account Numbers Established?
The two instances when account numbers need to be
established are:
Prior to the start of each new fiscal year
When the work of your RC changes
The processes used in establishing account numbers in
these two cases are different. The procedures are dis-
cussed in the following paragraphs.
At the start of May, in preparation for the new fiscal
year starting July 1, your servicing finance office will pro-
vide your RC chief a computer listing of proposed account
numbers for the new fiscal years. This will be in the same
format as the RC account number listing. By getting an
early start on defining the account numbers for the new
fiscal year, you can receive computer assistance in
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setting up fixed account numbers for your employees, as
well as supplying an account number for grants and contracts
under review which will utilize your RC's money in the new
fiscal year. Establishing new fixed account numbers for
payroll is discussed in Chapter V, Section 3.
As mentioned above, your RC will be provided a com-
puter listing of possible new account numbers for the new
fiscal year. These are based on your RC's current activi-
ties, i.e., account numbers. Only the first leftmost digit
is changed to indicate the new year of available money, for
example 321018C991 becomes 421018C991. For FY 74 the
the section of law codes, as we know it, in fiscal year 1973
have also been changed to reflect new requirements.
Your RC chief will review this listing and compare it
to the work that he has planned in the new fiscal year. He
can note deletions by striking out account numbers which
are no longer applicable, and insert new account numbers on
the computer listing, as required.
The use of the tenth digit of the account number, which
is reserved for local needs, will also be reviewed as part
of this establishment process. Paragraph (5) describes
potential uses of the local needs digit.
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When your RC chief has completed his review, he
will sign the revised listing and forward it to the FMO.
The FMO will incorporate these account numbers in the
computer when the suballowances are issued to your RC in
the new fiscal year. When this occurs, you will be supplied
a revised RC Account Number Listing.
(4) When Additional Account Numbers Are Needed
During the fiscal year, it may be necessary for your
RC chief to get additional account numbers. These account
numbers can be established by contacting your servicing
finance office, and supplying the FMO with the following
information:
The subelement which the project relates to
The division level Responsiblity Center code
to which project responsibility is assigned
The title of the project (limited to 2 3 characters)
Based on the information outlined above, the FMO can
supply the additional information which the computer needs
for the establishment of new account numbers.
(5) How The Last Digit of The Account Number Can Be
Used
The last digit of the account number can be used to
serve your local needs. Generally, it provides your RC
-75-
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chief with additional refinements on controlling where
or for what his money is spent. The use made of the tenth
digit is normally dependent on the type of location of the RC.
Use of this digit is optional. If your RC does not desire to
use it, it should be zero.
Possible uses, cased on RC type, are:
Service oriented responsibility center, such as
a servicing finance office:
One--Financial Systems Branch
Two--Financial Reports and Analysis
Branch
Program oriented responsibility centers, such
as Air and Water Programs Division:
One--Urban areas
Two--Rural areas
Three—Heavy industry areas
Four--Light industry areas
Responsibility centers in the NERC's may use
the tenth digit for the Research Objective
Achievement Plan (ROAP)
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VIII. HOW THE END OF THE FISCAL YEAR
AFFECTS YOU AND THE DCR
-------
VIII. HOW THE END OF THE FISCAL YEAR
AFFECTS YOU AND THE DCR
In Chapter II we discussed how the money is given to an
Allowance Holder to spend during a fiscal year. This chapter
describes what happens to the money if it is not spent and what
you must do to make sure that the money "reserved" as commit-
ments is obligated.
(1) Money Is Withdrawn on June 30
All money that is not recorded as an obligation in the
FMO reports as of June 30 is withdrawn from your RC and
is either returned to the Treasury or is available to be re-
distributed by the Budget Office in the new fiscal year. The
redistribution does not necessarily follow the distribution of
the previous fiscal year, but may be distributed in accord-
ance with the new work plans established for the new fiscal
year.
Commitments for which no obligation document has
been issued by June 30 can no longer be charged to the sub-
allowance issued for the fiscal year ending June 30.
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(2) Commitments Need To Be Reviewed in June
In preparation for the closing of the fiscal year at
June 30, you and your RC chief should review each open
commitment in the May DCR and in the Transactions to be
Verified weekly report for June. These reviews will enable
you to:
Identify commitments that will become obliga-
tions by June HO, although the documentation
will not reach the FMO in time.
Have your RC chief obtain a "letter of intent" ,
(in the case of contracts) from the Contracting
Officer which can be used by the FMO as the
obligating document.
Cancel any commitments no longer required.
Identify valid commitments that will not become
obligations by June 30 and must be recommitted
in the next fiscal year.
In addition, based on the review, the Allowance Holder
may be able to reprogram his suballowances with excess
money to the suballowance needing money.
Effective with fiscal year 1974, prior to the official
closing of the fiscal year by the FMO, you will be provided
a special listing showing all open commitments for your RC.
You should review the listing for the same purposes as de-
scribed above for the May and June reports. In addition,
-78-
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you should determine whether an obligation document was
issued but not received by the FMO. If so, obtain a copy
and forward it to the FMO.
The primary purposes of these reviews are to insure
that the FMO has recorded all obligations issued by June 30
and to determine what valid commitments will not become
obligations by June 30 and therefore must be recommitted
in the next fiscal year.
(3) Valid Commitments That Must Be Reissued in the
New Fiscal Year
All valid commitments that did not become obligations
by June 30 will be treated as new commitments in the new
fiscal year. You should contact the individuals who sub-
mitted these requests and have them prepare and submit
to you amended requisitions reflecting only the new fiscal
year accounting data. When you receive the amended
requisition you will prepare a Commitment Notice, assign it
a new DCN, record it in the DCR and forward the requisition
to the appropriate processing office.
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APPENDIX A
ENVIRONMENTAL PROTECTION AGENCY
OBJECT CLASSIFICATION CODES
FISCAL YEAR 1974
-------
APPENDIX A
ENVIRONMENTAL PROTECTION AGENCY
OBJECT CLASSIFICATION CODES
FISCAL YEAR 1974
11.00 PERSONNEL COMPENSATION--Gross compensation (be-
for deductions for taxes and other purposes) for personal
services of individuals, includes payment for leave used.
11.11 Base Pay, Commissioned Officers--Regular
salaries paid directly to commissioned officers,
excludes quarters and subsistence.
11.12 Permanent, Full-time Civilian--Permanent
refers to positions occupied without regard to
type of appointment and are positions established
or occupied for a period of a year or more.
11. 13 Permanent Full-time Wage Board--See 11. 12
above for definition of permanent.
11. 19 Lump Sum Terminal Leave--Payment made to an
employee upon termination of employment with
the Government for the amount of unused ac-
cumulated leave.
11.31 Personal Services, Consultants--Compensation
for services rendered by consultants employed
on a per diem or fee basis. (Payment to con-
sultants serving under a contractual arrangement
are chargeable to major object class 25. )
11. 32 Personal Services, All Other--Salaries and wages
paid directly to employees who do not fall in one of
the above categories, e. g., temporary employment.
11. 52 Night Differential--Payment above the basic rate
for night work between 6:00 p. m. and 6:00 a. m.
which is not subject to overtime or Sunday pay.
11. 53 Overtime--Payment for services in excess of the
40-hour week or 8-hour day.
11. 54 Foreign Post Differential--Payment above the basic
rate for service at hardship posts abroad which are
based upon conditions of environment differing sub-
stantially from those in the continental United States.
11. 55 Hazardous Duty Pay--Payment above the basic rate
for assignments involving hazardous duty.
-1-
-------
12. 00
13.00
11. 56 Sunday Pay--Payment above the basic rate of 8
hours or less of regularly scheduled work on
Sundays.
11. 57 Holiday Pay — Payment for services performed
on a legal holiday.
11. 59 Other Pay--Payment above the basic rate for
any premium pay not specified above, e. g.,
non-foreign differential.
PERSONNEL BENEFITS
12. 10 Social Security Contribution (FICA)--Employer's
portion of Federal Insurance Contribution Act
Taxes.
12.11 Retirement Contributions--Employer's contri-
butions to the employee retirement fund.
12. 12 Insurance Contributions (FEGLI)--Employer's
share of the Federal Employees' Group Life
Insurance.
12.13 Health Benefits Contributions--Employer's
share of the employee Health Benefit Plan costs.
12. 14 Foreign Allowances--Payment above the basic
rate for services rendered to compensate for a
higher cost of living.
12.21 Insurance Contribution (SGLI)--Employer's share
of the Servicemen's Group Life Insurance (Com-
missioned Officers).
12. 23 Uniform Allowances--Payment for uniforms when
paid in cash to the employee.
12.24 Quarters and Subsistence (Commissioned Officers)--
Allowances for quarters and subsistence paid to
commissioned officers.
12. 98 Other Personnel Benefits—Payment for any item
not listed above, e. g., incentive awards, ex-
cludes benefits related to permanent changes of
station.
12.99 Permanent Change of Station Benefits--Payment
for subsistence and expenses while occupying
temporary quarters and other expenses related
to permanent change of station not included in
major object class 21.
BENEFITS FOR FORMER PERSONNEL
13.01 Severance Pay--Payment to former employees
involuntarily separated from employment by the
Government.
-2-
-------
21.00 TRAVEL AND TRANSPORTATION OF PERSONS
21.01 Travelers Subsistence (Excluding PCS)--Per
diem allowances or reimbursement of actual ex-
penses for meals, hotel room.
21.03 Travel, Common Carrier (Excluding PCS)--
Commercial transportation, except car rental.
21.04 Local Transportation (Excluding PCS)--Trans-
portation (taxi, car rental including GSA, tolls)
within the vicinity of an employee's permanent
duty station.
21. 10 Other Travel Expenses (Excluding PCS)--Services
not covered in one of the above, e. g., local trans-
portation or car rental when away from permanent
duty station, telephone expenses.
21. 20 Foreign Travel Costs — Foreign travel including
per diem, transportation, and other costs.
21. 22 Aircraft Hire—Charter of aircraft used for
official business.
21.30 Travel, Permanent Change of Station--Travel
expenses related to an official change of station,
e. g., expenses for advanced trips, commercial
transportation.
22. 00 TRANSPORTATION OF THINGS
22. 06 Non-Passenger Vehicle Rental--Rental of trucks,
fork lifts, etc.
22. 09 Other Transportation--Other expenses such as
contractual charges for the transportation and
care of things.
22. 18 PCS Transportation of Effects — Transportation of
household goods and effects related to an official
change of station. (For storage see 25.48).
22. 80 Parcel Post--Contractual transportation of mail,
shipping of packages based on weight.
22. 92 Relocation of Offices--Transportation of equip-
ment and supplies due to relocation of offices.
23.00 RENT, COMMUNICATIONS, AND UTILITIES
23.01 Land and Structures —Rental of the possession
and use of land and buildings owned by another.
23.03 Computer and A DP Equipment Rentals--Rental
of computers and peripheral equipment including
terminals, keypunch machines, etc.
23. 07 Rental of Other Equipment--Rental of other equip-
ment not included in any other object, e. g.,
postage meter, post office boxes, excludes com-
munication equipment.
-3-
-------
23. 08 Rental of Photocopy Equipment--Rental of photo-
copiers such as Xerox copiers, thermafax copiers.
23. 11 Local Telephone Service--Rental of telephone and
charges related to local service, e. g. , switch
board charges, excludes installation charges.
23. 13 Long Distance Service—Rental of leased lines or
dedicated lines for long distance service.
23. 14 FTS Service--Rental of FTS lines and services
from GSA.
23. 15 Telephone Installation--Charges for installing
telephones.
23. 20 Utilities--Heat, light, water, gas, and other utility
services.
23. 25 Penalty Mail--Payment made to the Post Office
Department for the cost of mailing normal Govern-
ment correspondence.
23. 27 Other rent and Communications --Sf?rvifpq
not included in one of the above categories.
24. 00 PRINTING AND REPRODUCTION
24.01 Printing and Reproduction—Costs associated with
printing and reproduction including contractual
services, composition and binding, photography,
etc., e.g., nonstandard forms.
25.00 OTHER CONTRACTUAL SERVICES
25. 17 Computer Facilities and Services, Federal
25. 18 Computer Facilities and Services, Non-Federal--
Contracts for data processing equipment, including
rental of computer time and keypunching.
25. 19 Programming Services, Federal
25. 20 Programming Services, Non-Federal--Contracts
for programming services including system design
and analysis.
25.21 Maintenance of Data Processing Equipment--Con -
tracts for the repair and maintenance of data
processing equipment.
25. 25 Repairs and Alterations, Buildings and Grounds--
Contracts for the repair, maintenance, and alter-
ation of buildings and grounds, excludes major
construction.
25.31 Research and Development Contracts, Federal
25. 32 Research and Development Contracts, Non-
Federal--Contracts for research and development
type work.
25. 36 Aircraft Maintenance — Contracts for the repair
and maintenance of aircraft.
-4-
-------
25. 37 Health Units — Contracts for the operation of
health facilities.
25. 38 Security Investigations--Contracts for conducting
security investigations.
25. 45 Training--Contracts with other Federal Agencies,
universities, etc. , for training, tuition, and
graduate studies, includes books, reimbursements
to employees for training.
25. 47 Other Maintenance and Repair--Contracts for
maintenance and repair not otherwise specified
in this object.
25. 48 Miscellaneous Contract Services--Contracts for
services other than maintenance and repair, e. g.,
consultant services when not on a per diem or fee
basis, storage of household effects.
25. 50 Custodial Services--Contracts for such services
as janitorial, fire protection, and security.
25. 60 Charts and Related Art Work—Contracts for the
design and/or preparation of charts and related
art work such as slides or movies.
25. 70 Other Interagency Agreements--Contracts with
other Government agencies not otherwise specified
in this object.
26. 00 SUPPLIES AND MATERIALS--All products (a) which are
ordinarily consumed or expended within one year after they
are put into use, or (b) which are converted in the process
of construction or manufacture, or (c) which are used to
form a minor part of equipment or fixed property.
26.01 Laboratory Supplies--Items such as chemicals,
glassware to be used in the laboratory.
26. 02 Office and Administrative Supplies--Examples
are standard forms, pencils, penalty and plain
envelopes, desk trays, etc.
26. 03 Subscriptions--Subscriptions to newspapers and
periodicals.
26.04 Data Processing Supplies--Examples are punch
cards, tabulating paper, magnetic tape.
26. 05 Maintenance Supplies--Materials and parts
entering into the construction or repair of equip-
ment and buildings.
26. 10 Other Supplies and Materials--Examples are fuel
used in operating motor vehicles, aircraft, or
boats, cleaning and toilet supplies.
-5-
-------
31. 00 EQUIPMENT- - Personal property which may be expected
to have a period of service of a year or more after put
into use without material impairment of its physical
condition.
31.01 Scientific and Technical Equipment--Examples
are measuring and weighing instruments and
accessories, mechanical drafting devices.
31.02 Furniture and Office Equipment--Examples are
desks, tables, chairs, typewriters, adding
machines.
31. 12 Data Processing Equipment--Examples are
computers, keypunch machines, terminals.
31. 15 Books--For permanent libraries.
31.80 Other Equipment Valued More Than $200--
Examples are aircraft, photographic equipment,
engines.
31.90 Other Equipment Valued $200 or Less--Examples
are hand tools, small pumps.
32.00 LAND AND STRUCTURES
32.01 Land--Land, interest in land, easements, rights
of way, and improvements, such as fences,
sewers, wells.
32.02 Buildings and Other Structures--The acquisition
or completed construction of buildings or struc-
tures, additions to these structures, fixtures
and equipment which form a part of these struc-
tures, such as fire alarm systems, elevators,
plumbing.
32. 51 Construction in Progress--The construction of
buildings, structures, additions to these struc-
tures, or improvements to land; must be trans-
ferred to 32.01 or 32.02 upon completion.
41.00 GRANTS--Grants made to states, business corporations,
nonprofit organizations and individuals.
41. 10 Multi-Program State and Local Assistance Grants--
Awarded to aid state, interstate, and local pro-
grams with the control and prevention of air and
water pollution.
41. 11 Wastewater Treatment Works Construction
Grants--Awarded to states and municipalities to
prevent the pollution of waterways by the discharge
of sewage and other waste materials.
-6-
-------
41. 12 Air Pollution Control Program Grants--Awarded
to state and municipal agencies responsible for
control and prevention of air substances which are
likely to be harmful to plant and animal health or
property.
41. 16 Great Lakes Pollution Control Grants--Awarded
specifically for the purpose of carrying out plans
for the control and prevention of pollution within
the Great Lakes and their waterways.
41. 17 State and Interstate Program Grants--Awarded to
one or more state agencies for the purpose of
carrying out its approved plans for the control of
water pollution problems.
41. 21 Training Grants—Awarded to state and local
governments, agencies thereof, and educational
institutions for the purposes of manpower develop-
ment and education relating to the cause and
solution of environmental problems.
41. 25 Fellowships—A type of grant through a school,
college or university for a student engaged in an
academic program or project relating to environ-
mental needs.
41.41 Research Grants--Awarded to organizations and
individuals engaged in activities for finding solu-
tions to environmental problems.
41.45 Demonstration Grants—Awarded to organizations
and individuals for the purpose of demonstrating
new or improved techniques which enhance en-
vironmental control.
41. 55 Treatment Management Grants--Awarded to
planning agencies so that they may recommend
more effective and economical ways by which
municipalities and industries can collect, store,
treat and purify wastes. (Sec. 208, Water Pol-
lution Control Acts, as amended, formerly 3(c).)
41. 56 Solid Waste Planning Grants--Awarded to muni-
cipal and state agencies so that they may recom-
mend improved ways for the disposal of garbage,
refuse and other solid materials which result
from industrial, agricultural and commerical
operations.
41.80 Multifunctional Grants--A combined fund award
made by two or more government agencies, of
which EPA is a participating agency, for the pur-
pose of combating air and water pollution.
7-
-------
42.00 INSURANCE CLAIMS
42.01 Insurance Claims and Indemnities--Benefits
paid from the Federal retirement and social
insurance funds, compensation for losses on
Government shipments or contracts.
-8-
-------
APPENDIX B
ACCOUNTING CODES AND DOCUMENTS
-------
APPENDIX B
ACCOUNTING CODES AND DOCUMENTS
The purpose of this appendix is to describe the codes re-
quired on each spending action document submitted to the servic-
ing finance office, as well as showing where the codes are
recorded on the spending documents.
1. ACCOUNTING CODES
The codes required on each spending document are referred
to as "Accounting Codes". The codes used by the Agency are:
Appropriation--The appropriation code is
generally a seven-digit number, such as
68X0103. These codes are included in the
page heading of the DCR.
Document Control Number--This number is
discussed in detail in Chapter IV, Section (2),
paragraph (3). It is a six-digit number assigned
in your Responsibility Center. Spending docu-
ments which do not have a Document Control
Number will not be processed by the procure-
ment office or accepted by your servicing
finance office.
Obligation Number--This code consists of up to
ten digits and is used by the servicing finance
office to relate payments back to the original
obligation.
-1-
-------
Account Number--The Account Number is dis-
cussed in detail in Chapter IV, Section 2, para-
graph (4). The Account Number is a shortcut
method of identifying six (6) types of information
required on each spending action.
It is important that only authorized account
numbers be used. The use of unauthorized ac-
count numbers will not be accepted by the com-
puter, resulting in the FMO consulting you in
order to get the correct account number for the
spending document
Object and Subobject Class Codes-- The object
and subobject class codes, a four-digit number,
are discussed in Chapter IV, Section 2, para-
graph (5). The valid codes for the fiscal year
starting July 1, 1973 are identified and de-
scribed in Appendix A.
For commitment notices this code always ends "001
Although the commitment notice will only show
major object class level, a requisition or other
document leading to a commitment should show
both object and subobject class.
Amount--In dollars and cents.
Servicing Finance Office--This is a two-digit
code which indicates the finance office where
your spending documents are sent. This is
also the finance office which will pay the seller.
On documents which include an invoice or billing
address, be sure the finance office code is in
agreement with the billing address. This will
enhance the finance office's ability to promptly
pay the seller after he has submitted his bill.
The servicing finance offices are shown on
Exhibit I, following this page.
-------
01
02
03
04
05
06
07
08
09
10
15
22
EXHIBIT 1(1)
LOCATION
Boston
New York
Philadelphia
Atlanta
Chicago
Dallas
Kansas City
Denver
San Francisco
Seattle
Headquarters
Durham
SERVING:
Region I
Region II
Region III
Region IV
Region V
Region VI
Region VII
Region VIII
Region IX
Region X
Payroll
Durham Offices, including:
Public Affairs
Administration
Resources Management
General Enforcement
Contracts
NERC
Bureau of Stationary
Source Pollution
Control
Bay St. Louis (pesticide)
Gulf Breeze (pesticide)
Chamblee (pesticide)
Perrine (pesticide)
Montgomery (radiation)
West Kingston (laboratory)
Athens (laboratory)
Ada (laboratory)
Bears Bluff (field station)
-------
EXHIBIT 1(2)
CODE
LOCATION
SERVING:
27
Cincinnati
All Cincinnati offices including:
30
33
Headquarters
Las Vegas
Public Affairs
Administration
Training Center
Resources Management
Contracts
Water Hygiene
Solid Waste
Radiation
National Field Investigation Center
NERC
Ann Arbor (laboratory)
Grosse Isle (laboratory)
Duluth (laboratory)
Newtown (field site)
Grants Accounting
Las Vegas Offices, including:
Public Affairs
Resources Management
NERC
Denver (field investigation)
San Francisco (pesticide)
Corvallis (pesticide)
Denver (pesticide , laborato ry)
45 Corvallis
99 Headquarters
NERC, Corvallis
College, Alaska
Ely, Minnesota
All Washington, D.C. offices
-------
a>
APPROPRIATION _ £3
> o
o
o
G
DOCUMENT CONTROL NUMBER _ w
— ^ ^
oi
05
NUMBER
to
ACCOUNT NUMBER 2
oo
W
CD
CD
O
M
CO
OBJECT CT,ASS £
^ . .
AMOUNT . S ™
>§ H
• H-i
o
o
SERVICING FINANCE OFFICE
-------
Exhibit II, opposite this page, indicates the accounting code
sequence to be used on all documents.
2. SPENDING DOCUMENTS
The purpose of this section is to provide you with a collection
of the documents which are most commonly used by the Agency to
record spending actions. Exhibit III, following this page, presents
a list of the documents which are included in this Appendix. The
documents are presented on Exhibits IV through XIX. Each docu-
ment is shown on an exhibit together with a brief description and
the place on the form where the accounting coding is entered.
-3-
-------
EXHIBIT 111(1)
PURCHASE OF GOODS AND SERVICES
EPA
Commitment Notice
C* 0_ E_
X
EPA 5700-20 Grant Agreement
SF 33 Solicitation, offer,
and award
EPA 1900-8 Procurement Request/ X
Requisition
EPA 2550-3 Miscellaneous Obliga-
tion Document
SF 44 Purchase Order-
Invoice -Voucher
Letter Interagency
Agreement
TRAVEL AND TRANSPORTATION
EPA 1770-12 Request for Shipping
Service
EPA 2570-1
SF 1012
SF 1038
SF 1169
TRAINING
EPA
Travel Authorization
Travel Voucher
Application and Account
for Advance of Funds
Government Trans-
portation Request
Training Request and
Authorization from non-
government facilities
(formerly HEW 350)
X
X
X
X
X
X
X
X
X
Reference
Chapter VI
EPA Order 5700. 2
EPA Order 1700. 3
Chapter V
EPPR 15-3. 6
EPA Order 1240. 2A
EPA Travel Manual
Chapter II
EPA Travel Manual
Chapter
EPA Travel Manual
Chapter 3
Prenumbered
No
No
No
No
No
No
No
No
Yes
No
No
Yes
X
No
OF 37
Nomination for InterAgency
training
X
No
-------
EXHIBITI 111(2)
SMALL CLAIMS
C* O E Reference
Prenumbered
SF 1164
Claim for Reimbursement
for expenditure on Official
Business
EPA Order
No
PRINTING
EPA 1750-3 Request for Local Dupli-
cating Services
EPA Order 1750.1
Yes
* C = Commitment Document
O = Obligation Document
E = Expense Document
-------
ENVIRONMENTAL PROTECTION AGiNCY
Commitrrent Notice
NOTE Preparation and aporovjl of this forn not constitute an obligation ol money The
usa of this lorm is intended to guarjntee dvdilabili.y of money by reserving it for certain
types of specified transactions
This commitment transaction in the amount of S //O for
(whole dollars)
( ) A Grant (Number J
(j^T) A Purchase Requisition
( ) A Contract
( ) Payroll for the Quarter Beginning ( ) July 1, 19
( ) October 1, 19
( ) January 1, 19
( ) April 1. 19
( ) Other (Specify below)
SPECIAL COMMENTS OR INSTRUCTIONS
The amount of money shown above is
uksT) An original commitment
( — ) An increase to a previous commitment
{ ) A decrease to a previous commitment
Responsibility Center &AJI; t/UaZssC P/Z&tMtlsyyUis A-k y
Prepared by NamApproved by Signature
Date nat» 7-/B-73
Phone t\. Phone^ST — /22P
FINANCIAL DATA (See instructions on reverse of this form before ftlhng out)
Appropriation 0*7
FMO USE
1
CONTPJt Nl.
mCCOU^JT r U\I35R
ci ! COLL\»' * f.lSll If,?.
2
0
4
0
I
0
0
<9
3
2.
4
0
?¦
0
4
L
«?
?
0
2
o
o
j /
?
C>t> °| 0
2
0
4
0
!°i°
i
1 |
I i
1 i 1
1 :°l"
2
0
A
0
C i 0
!
1
i
¦ 'o!.
•>
0
0
i
1
1
0 j o
i i i
! 1 1
' lo i J
. 1
' A III B IT IV
COMMITMENT NOTICE
This form is used to inform the servicing
finance office of your RC's decision to set aside
(commit) money for grants, contracts, payroll,
and some purchase requisitions. Each of these
is discussed in detail in Chapter V.
NO I I] I lie sc s (ml y
-------
FRONT SIDr
GRANT AGREEMENT
1 ^ *
C- 34 - 342
MIDDLESEX COUSTY SEWER AGP ArTllOIMTY (MCSM. NEW JERSEY
SOTI Pi ( i \ ii nt fs r ¦»! i I ¦ J i 1 i r n i ' n i iii< \ ImwiKiu » n Ihviu « • • II Aiuum -rim
t\i» r it d li> t P\ 1 \ n J in br wt i>m |< »J J kj ifcmt m luiiU
Gnat Aftrrmcbi hi piiiki iterein
IL.tr i|* .H j aril' n iiiu^l IjiIii". 1 < mum IS. - :» l< rvi t J. iim" »it bin i i ptrv —1» J lime i. \ < \m i •! > > • h < r_.ni \ r«i *nl tn tl* un< < r I 'h
tfpEra&mc TncTcsnanMon of existing 78 \IGL) primary treatment plant to a 120 MCD-
sblo iu li ^ a'nlc nt pi int —-""
PAfiT 1
CENENAL tN'ORUAIION
> Oi*»r *ooi»ti
• irion oat
•
now
NO ACCOUNT Hi C»T»
33 (JSC 1151 et seq
40 CPR,
Ch I, Sub
B iFaXOloT G00043 ~
~C34 34T 1
Construction of Wastewater Treatment \V
(le« ft' t tii ce-i
ksL412$02jsp])l 4111
s^Too.'ooo o"d" 021
> «*»ao <*»*ov*l o»»ice
« ttjINC
or» * Cmxmrl)
Robert S Holland,
Project Officer
Facilities Management Br , Rm 837
Cn, NJ fc PK construction Grants sect
26 Federal Plaza
New York, New York 10007
212-264-0929
• ORANTEE ORGANIZATION
Middlesex County Sewerage Authority
(MCSA)
P O Box 461
Sayreville, New Jersey 08872
T PROJECT MANAGER iCt-irr Cmrweo
Mr Anthony J Popowski
Middlesex County Sewerage Authority
P O Box 461
Executive Director
201-721-3800
A... C
Sayreville, New Jersey 08872
• AMOl
• OU»»liO«
PWf »>
$57, 200,750
12-31-72 to 5-30-76
N/A
12-31-72 to 6-30-76
¦ » •*TWt»T ItlNOO
i. ..
»«i
* vr„
Anthony J Popowski. Executive Dir
Mr Herbert Barrack, Acting Chief
Grants Administration Branch, 26 Federal
Plaza, New York, N Y 10007 Room 1009
Middlesex County Sewerage Authority
P O Box 461
Savreville. Vev Jersev 08872
¦ Pa IfN 19 HO »J
XX\VXN'W Lcg-Il. K I i-»cai
not 1:
1 he tlescr iptive and accounting da Li
shown on this exhibit is for illustrative
purposes only
l:\hibit V
Approp DCN Oblifi No Acct No PC Amount SFO
68X0103 G00043 C34342
412602KDD1 4111 $57, 200,000 02
GRANT AGREEMENT
This form is used to officially award
a grant. Grant awards are discussed in
detail in Chapter V.
The Obligation Number is the
Grant Number. It is not hyphenated.
1 n.^1 C-34-J42
V" ' HV '
-
NOT A r PLICA HLL
1
|
1
NOT A P P L 1 C ^ BLE_
ym'WVVWV tntf»r»»gt rinnno Cftngtruetioi
vv\ v r ...l k t , i 11
Total Costs _ Eligible Cosls_
660,030 r 660.013
700-000
7- 285.000
73.000.000
7. 300. 000
3. 389.030
— B60 o If f A ~ hrrcO) nllei
lhe Middlesex Countj Se\ erase Autlio-ity (MCS4154 3
a!— <( jrrra'rt unit up to jnd t
1 ?Ar "'** " " 'Pfotcd bfeipil pnk<4 rifiwi diiinM n iffhulwn Imrhtdwtf sM appiartriM "
C - 34 - 34 2, Middlesex County S A . dated Iune2. 1972 by
I>»i CjIjh < •
tTuprrr / S,hi„j
*ill be ut*d v I U
* <
-------
STANDARD FORM 3) NOV 1969
OINIIAI UlVICf} ADMINISTRATION
flO HOC BG («1 CM) 1-to 101
SOLICITATION, OFFER,
AND AWARD
J CIRTtfgD FOR NATIONAL M'fNSf UNDII
»osa nc 3 and/or oms no i
UTMSi
4 PAG! I Of
1 1
1 CONTRACT (Prot tnu Html ) WO
68-01-0297
3 SOLICITATION NO
l—l AOVfmVD n NEGOTIATED
1—1 (IFB) iO (RFP)
3 DATt ISSUED
A KOUISItlON/PUtCHAU Rt QUEST NO
7 ISSUED BY CODE \
Environmental Protection Agency
Contracts Management Division
Washington, D. C. 20460
• AOMESS OFFER TO (If «h*r thorn Bitt 7)
SOLICITATION
» Sealed offers in original and copig» for furnishing the supplies or services described m (he Schedule will be received at the place specified m
block 8 OR IF HAND CARRIED IN THE DEPOSITARY LOCATED IN
until — -j—— If ihu a m advertised solicitation offers will be publicly opened at that
(Ttmt Zm< Don) r ' "
time CAUTION — LATE OFFERS See par 8 of Solicitation Instructions and Conditions
All offers are iub|tct to the following ) The Schedule included beiow «nd/or attached hereto
1 The attached Solicitation Instructor)! and Conditions SF 5)-A 4 Such other provisions representations certifications and ipecificaoons
2 The General Pro*UMni SF 52 editon which is attached as are attached or incorporated herein by reference (Attachments are luted
or mcofponeed hew> by reference in the Schedule )
FOR INFORMATION CALL (Ntmt and Trhphott \'i j fKo clleci tallt )
umu/iovKn
"Production of Two Short Films" See
Page 3, Article II-Statement of Work
NOT TO
EX<
:eed
>11, 870. 00
OWU (SOTE Rrtfrir Mmt Alt* Bt FmIIj Compltttd By Offrror)
In compliance with (he abo%e (he undersigned offers and agrees if (his offer is accepted wi(hm calendar days (60 calendar days unless a different
period is inserted by the offeror) from (he date for receipt of offers specified above to furnish any or all items upon which prices are offered ai the
price set opposite each item delivered at the designated pomt(s) within (he hme specified in the Schedule
16 DISCOUNT roa ftOMFT PAYMfMT (Sf P*r 9 mm SF JJ-A)
* 10 CAiENOA* BAY!, t » rAlfNDAl QAf* * 1ft CAirMnAI n»r* * CAIfWft^P
" OFFEROR CODE | | F4UUT\ CODE \
NAME A ADDRESS
(smri at, Management Television Systems Inc.
u^", , 2 77 Pank Avenue
Ct fir Cut*)
New York, New York 10017
M fN* 212 826 9770
I I Cb*tk If Stmitumtt AJdnti U Oiffinml Fr*m Abm,, -Emltr AMmt Im UMwt* +
It NAMI AND TITLE 0' PEISON AUTHORIZED ^
TO WON OMEI (Type or Prior f ^
l« SIGNATURE
20 OFFER DATE
AWMD ( To fl< Compittrd^ Bj ^roummtttf
21 ACCEPTED AS TO fTEMS NUMBERED
I
31 AMOUNT
$11, 870. 00
23 ACCOUNTING AND APflO*tlAtCN DaTa
68X0100 B00789 C68010297 404761E991
2548 $11,870.00 99
24 SUSMIT INVOKES (4 eprrt mmhn ttbtrutu tpftiftrdj TO aOOCESS Shown IN
2fi
73 NtCOtlATEO |_] 10 USC 2304(oX )
PURSUANT TO d 41 USC 232KM I
26 ADMINISTERED BY CODE 1
(If otbtr tbam Uotk 7) 1
Mr. T. N. Schroth
Office of Public Affairs
1750 K Street, N.W., Washington, D. C.
21 PAYMENT WIU BE MADE BY CODF j
Environmental Protection Agency
Accounting Operations Office
Washington, D. C. 2 0460
2« NAM! or CONTRACTING OFHCfl (Type or Prtmlf
I* UNITED STATES Of AMERICA
ft*,
(StgmMlmrt •/ Co*tr*(l'*i Offiirr)
M AWAtD OAfl
Auard uill be made on tbn form or on Standard farm 26 or by other official u nttrrt notice
EXHIBIT VI
SOLICITATION, OFFER, AND AWARD
This form is used to contract with an outside supplier for the
delivery of goods and/or services which will benefit the Agency
The SF-33 serves a dual purpose It is one of the forms used
by EPA to offer and award a contract The supplier's signature is
an offer to provide the goods and/or services listed in the SCHEDULE
section It is then returned to EPA The signature of an EPA
contracting officer legally binds the Agency for payment when the
goods and/or services are delivered
The Obligation Number is the Contract Number preceded by
the letter 'C' The Obligation Number will never be hyphenated
Approp DCN °bl'g No Account No PC Amount SFO
16BX0100 B007B9 C68010297 .JCM761B99I 2548 $11,780 00
50
NOTP The desrt ipuve md -icco tnting data
shown oi uita exhibit is lor illustrative
purposes only
-------
PROCUREMENT REQ JEST/REOUISIIION
Julv 7. 1973
PACE J OP J
1 ORIGINATOR tbv*>
John James
2 TELEPHONE NO
555-1222
3 ACCOUNtlMC ft
68X0100 E
2610 SU.0.0
« t^OJCCT NO
TMBOLS
)004 3 (blank) 401812F990
0. 00 99
* DELIVER TO
Water Quality Lab.
Any town. Any state
9 OATC REQUIRED
Seot. 7.1973
T TOTAL ESTIMATED COST
ftlflOO
« PROJECT QfftCi MANAGE*
Hank Smith
• Phone ho
555-1210
lO
STOCK OA
DESCRIPTION
QUANTITY
UNIT 3>
ISSUE
1 4
•» UNIT
COST
IS
AMOUNT
GAS Chromograph
1
each
1000
''fisclie'r ^fcienlific Supply
Heath Radio Company
Hewlett Packard Co.
1? UCOMMENOCO MOCURCMtNt METMOO
D competitive ~ ."*,0N50-'CTIT,V5_.
rViuli/nfan mawrhtdl
ia IIGNATUREO' ORClNATOR
John J ames
OATC
7/10/73
¦ t accountable property
a "h.tial.
~ IniTULI
20 tic Of PROP MOT O'FICER/DCStGNEC
OATE
11 A'PIOVAlt
a SAANCH/orrtci
Hank Smith
OATC
7/10/73
O OlMiN
DATE
D OIVISION/OFriCC
OATC
OATC
and rcscrveo
OA TV
7/10/73
f O" ICE OP THE AOMIN3TRATOR [OATC
rot PtOCUMMfNI OPrtCI ONIT
INVITATION NO
timi roR OELiveor dscouni terms
roe point
SHIP VIA
BE'IR INOlimiU CONCERNING THtS TELEPHONE NO
REQUEST TO contact)
|M P«rn ItOO-a (10/71) OI*Tftl«UTION COT a •¦O'KTt y WHICH is OOSOlCTE Copy 1 ccmhitmcmt pili COPT * retain «v ooiCinato*
EXHIBIT VII
Approp. DCN Obhg No Acct No OC Amount—*^SFO
68X0100 E00043 (blank) 40I812F990 2610 $1,000 00 99
PROCUREMENT REQUEST/REQU[SITION
This form is used for the requisitioning
of all goods and services. These purchase re-
quests, including blanket purchase orders,
are discussed in detail in Chapter V.
The Obligation Number is assigned by
the procurement office.
All copies of this form except Copies 2
and 4 are forwarded to the procurement office
You will retain Copy 2. You will return the
fourth copy to the originating office
NOTE The ilescrrptive and accounting data
shown on this exhibit is for illustrative
purposes only
-------
ENVIRONMENTAL PROTECTION^GENC^
MISCELLANEOUS OBLIGATION DOCUMENT
OBLIGATION^} FOR THE MONTH OF |973
FOR THE QUARTER BEGINNING JULYt iq
OCTOBER \ 19
— JANUARY | 19
APRIL 1.19
PURP0S£ ^ Mm Pox#*™* - ^ ^
¦ -w. eofaj,*^ ^ - *r
THIS NOTICE IS ^ AN ORIGINAL OS1 IGATION
AN INCREASE TO A PREVIOUS OBLIGATION
¦ — A DECREASE TO A PREVIOUS OBLIGATION
APPROPRIATION
123
49
10 12
13
14
15 20
21 30
31-40
41-44
45 £5
57
CORD TYPE
dtoOkTlhti
POINT
EFFECTIVE
DATE
z
o
gui
5 a
m <=»
2 <->
C
LL>
Q
O
c_>
s
LU
>
MODIFIER
OOCUMENT
CONTROL
NUMBER
OBLIGATION
NUMBER
ACCOUNT
NUMBER
OBJECT
CLASS
CODE
AMOUNT
DOLLARS
CENTS
D
llJ
u.
z
o
z
£ \<
—I—
MO
oa| yr
—1—-1
2f,D&
20\ ooo ft
2I i
S 1
1 I
~
c t
*| ,
j i
'
1
1
1
1 i
<¦-' !
1
;
NOTE SHADED AREA TO BE COMPLCTEO BY FMO TdTflt .2Sj 600.g
RESPONSIBILITY center .
PREPARED BY £*r^L
_ APPROVED BY
(signature) "Mature)
OATE
DATE ?-& - 73
PH0NE HXO-t- PH0NE rgq--
-------
JUNC 1M4 UJ OOVKVNMCNT
PURCHASE ORDER—INVOICE—VOUCHER
DATt or QftfiCR
OROER KOl
October 13, 1973
404N4C0002
HtlVT HAM AMD AOORC33 or SELLER £r«L Cat W SlMt) *
~ FISHER SCIENTIFIC CO.
t 7722 FENTON ST
» SILVER SPRING. MP 20910
ruaxSH limia ON umco TO « *Jmh)
William E Hockaday-C1erk
PURPOSE MD MXOUMTUig DATA
teaxoiof4X0014"404N4cb002~412~io4C990 260"T
|
fUlCHAjH—)8 tig* t)
Cl/nRD4CES
ACCOUNT UCRintD
CORRTCr FOR
•v
PAI0 BY O CASH
OR ..
(Cl«» s.i
DATE PAID
VOUCHEfl NO
* PiEaSI INCLUDE
ZIP CODE
1 SCLlll S INVOICE
NOT 1J The tlesci iptive and accounting data
bliimn on tins exhibit is for illustrative
pin p«)->cs
-------
EPA-LAG -01 25(D)
INTERAGENCY AGREEMENT BETWEEN THE
ENVIRONMENT\L PROTECTION AGENCY
AND THE DEPARTMENT OF COMMERCE
1. Purpose of Agreement To authorize a reimbursable detail of
Dr. James R. Hibbs, Operations Research Analyst, GS-1515-16
($31,881 per annum). Office of the Assistant Secretary for Science
and Technology, Deputy Assistant Secretary for Environmental
Affairs, U. S. Department of Commerce, to the Implementation
Research Division, Office of Research, Office of Assistant
Administrator for Research and Monitoring, U S. Environmental
Protection Agency, for a period of one year.
7. Funding Arrangements
Name and Address of Agency with whom EPA is
Entering into Agreement
|J S Departrrer* of Cc™crse, "'ns^rgtcn. D C
Amount of Reimbursement Involved
EPA will reimburse the Department of Commerce for
the payroll costs related to this assignment, which in-
elude salary and benefits These are estimated to be
$34, 750 for the period covered by this agreement
EPA will authorize and pay directly necessary travel
and other expenses related to this assignment
Funding Agency Appropriation and Account Number to
be Charged
[68X01 00_B£001 2 jAG01£5 421 218D090 2570 $34.750 00 99 |
Billing Instructions
APPROVED
Environmental Protection Agency U. S. Department of Commerce
Authorizing Official
Authorizing Official
Deputy Assistant Administrator
for Administration
EXHIBIT X
INTERAGENCY AGREEMENT
This agreement is prepared in letter
form. It defines all work which EPA will
do for another agency, and all work another
agency will do for EPA. In the latter case,
it is an obligation document.
A paragraph in the agreement shows the
accounting codes, billing instructions and
billing address. Be sure the billing address
agrees with the servicing finance office code.
Approp DCN Oblig. No Acct No OC Amount SFO
68X0100 B00012 IAG0125 421218D990 2570 $34,750.00 99
no 11;
'1 ho ticsli iplive and accounting data
shown nn tins exhibit is for illustrative
|>ui |]ii cmly
-------
REQUEST FOR SHIPPING SERVICE
REQUESTING OFFICE Prepare ui tnpbcate Retain one copy for Lading to back up authorization for shipment and return the other
reference and wbinit (he original and ooe copy to the Shipping completed copy of this form to the requesting office
NOTE The flnt copy held by the requesting office may be dc»»
SHIPPING OFFICER After earner has completed pick-up of the troyed upon receipt of the completed copy from the Shipping
shipment, attach original to a copy of the Government Bill of Officer
1 SHIPMENT OF
fX) COVtRNMCNT OWNED PROPIHTV
1 1 OTMC*1 «IC ld*rilliyi
2 ft A O CONTRACT NO
3
IX) KOTC»PIT«tlIEO
4 REGIONAL OFFICE CENTER FIELO STATION
EMPLOYEE (Cootlgnod
DEREK JENSEN
S ADDRESS fBuiltfftl ATani, Nwn6*r STla« e
>>ci i a ¦ iiBio, uac
TO •« BMIPriD «T Mat 11 CM ft, talUW«
¦ ti r T MD V«iUl
1
Case of Training Aids
40"xSS"x
48"
65
$ 2,000
' -
TOTAL
65
12,000
" a «« e c«*t, ~ 'zs'jx "«.»«
PRESSED GASES CHEMICALS'
( 1 Y!l HO
14 SHIP TO (CONSIGNEE) (Nmnm Stft City Stmt• Zip Coda or
finvTronmental Protection Agency
N. Y. Pesticide .Laboratory
201 Varick St. Room 2011
Npw York Npw Vnrlr
IS AOHTIONAL INFORMATION INSTRUCTIONS. OR JUSTIFICA-
TION FOR EXPEDITED MODE OF SHIPMENT
Billing Address
Environmental Protection Agency
2620 Federal Plaza
New York, New York
ATTN- Accounting Office, RM1009
16 OATe SHIPMENT MUST ARRIVE AT DESTINATION
January 7, 1974
17 PROPERTY CLEARANCE (Sltnmtur• 0/ Property Cuttodlal
Olllcmd
IB SIGNATURE OF PROPERTY ACCOUNTABLE OFFICER
IB ACCOUNTING DATA .
|~68Xffrq0_ _p00004 (blank) 421_302JJ9£A_ 2209_ _$150 £0 ~ •
» SIGNATURE OF ADMINISTRATIVE OFFICIAL OR OESIGNCC
21 OATE
THIS INFORMATION MAY BE USEO BY THE SHIPPING/REQUESTING OFFICES IN KEEPING DATA ON SHIPMENTS
MOOEOF TRANSPORTATION
OATE SHIPPED
ESTIMATED ARRIVAL OATE
B/L NUMBER
CARRIERtS) USED ANO ROUTING
NUMBER OF PIECES
TOTAL WEIGHT
ESTIMATED COST
EPA F»n> 1770-12 (10-71)
EXHIBIT XI
REQUEST FOR SHIPPING SERVICE
This form is used to identify items which
will be shipped by the Agency, including the
origination point, destination and other perti-
nent information.
The accounting codes are entered in
Block 19. The Obligation Number, normally
the Government Bill of Lading Number, is
supplied by the shipping office.
The original and one copy of this form are
forwarded to the shipping office, while you will
retain the pink copy.
Be sure the address where the invoice needs
to be sent is included on this form
NOTE The descriptive and accounting data
shown on this exhibit is for illustrative
purposes only
A pprop
SFO
68X0100 D00004 (blank) 421302P99A 2209 $150 00
02
-------
^ORIGINAL
U S ENVIRONMENTAL PROTECTION AGENCY
TRAVEL AUTHORIZATION
1 NO
T090004
l_J AMENDMENT l_| CANCELLATION
2 DATE.
July 1, 1973
3 NAME
Robert C. Rose
« SOCIAL SECURITY NO
224-48-3572
S TITLE
Training Specialist
6 ORGANIZATION
Manpower Development Staff
7 OFFICIAL STATION
Arlington. Virginia
e PERIOD or TRAVEL T .1 a inr»Q
STARTING ABOUT
THE <2) D NOT TO EXCEED COST BY COMMON CAR
THE RIER INCLUDING CONSIDERATION OF PER
OIEM ALLOWANCE
12 SPECIAL ALLOWANCES AUTHORIZED
. GOOD* AND PERSONAL AFFECTS
b. I] TAXI
br e n TRANSPORTATION OF
c | I excess oacgaoe up lJ immediate family
TO LOS f Q REAL ESTATE EXPENSES
E> Q RCIIDGNCE HUNTING
- 1 ¦ ¦ ¦¦
1 Q niciST r a tion fees
J MIICCLLANEOUI E(»ENIEI
OTHER (Spmelly)
APPRO-
PRIATION
DodUBl
Control Obligation
i yy r
ACCOUNT
OBJECT CLASS ANO AMOUNT
NUMBER
mmb«r
Sonbar
COOE
AMOUNT
CODE
AMOUNT
COOE
AMOUNT
6840105
C40006
T090004
42 1018C990
2 1. 01
500. 00
6840105
C40006
T090004
42 1018C990
2 1. 1C
100.00
6840105
C4000B
T090004
42 1018C990
2 1. 03
700.00
TOTAL
TOTAL
L30CL00
14 APPLICABLE
REGS SGTRStx! JTfl Sj 1
FSR 5 [ |
v.
IS OR 1 CIN ANO AUTHORIZATION
Arlington. Virginia
B. RECOUMENOINS OFFICER • »l
©NATURE
o Title (Typmd)
Authority It grmtttd to travl and In
tppjfctil* refulattoni
cur auc/i «1 (>73) rcplacci Epa form
2970 1 (REV 1 Til WHIC
H MAV ac
USED UNTIL
SUPPLY
IS EXHAUSTED
TRAVEL AUTHORIZATION
This form when approved authorizes an EXHIBIT XII
Agency employee to travel on Agency business
This form is used for
Specific trip travel
Blanket travel
Permanent change of station
Blanket travel is announced at the top of the
center block as "THIS IS A BLANKET TRAVEL
AUTHORIZATION." Travel is discussed in detail
in Chapter V.
Copies of the Travel Authorization are
distributed
Original--To the traveler, to be
carried by the traveler during the
period of travel
First Copy--Financial Management,
forwarded by you to the servicing
finance office to be the obligation
copy
Second copy--Financial management,
one specific trip travel this copy is
attached to the traveler's travel
voucher. On blanket travel, it is
submitted with the first trip voucher.
Third copy--Advance copy, submitted
the application for advance
Fourth copy--Retainer! by originating
office
99
Servicing finance office ]
VOT^ Tb' ''e*5rrtnM vr> -\nrl lrrrnintin
-------
STANDARD FORM 1012
Au#UI
TRAVEL VOUCHER
OEPARTMFNT BURI-AU OR tSTABU^HMi-NT
ENVIRONMENTAL PROTECTION AGENCY -OWP
tOt'CHtR NO
PA^ EES NAME
ROBERT C. ROSE
SS# 224-48-3572
v mi ni ii so
HAILING ADDRESS C/atlmdtmt ZlPC*+>
MANPOWER DEVELOPMENT STAFF
WASHINGTON, D.C. 20460
OFFICIAL DUTY STATION
Arlington, Va.
RESIDENCE
New Carrollton, Md
FOR TRAVEL AND OTHER EXPENSES
FROM (DATE) 1 ' TO (DATE>
6-14-73 I 1-16-73
TRAVEL AD>
OucuanJinj
fANCE
$ 100.00
CHfCK NO
Amount to be ippleJ
100 00
¦"ASH PAYMFMT OF f
APPLICABLE TRAVEL AUTHORIZATION(S)
NO 1 DATE
T023459 6-8-73
RFCFIVPH m*TT)
BjUikc to rcmun
outMindinj
s none
(Sigmture of Pivee)
TRANSPORTATION REQUESTS ISSUED
agents
VALUATION
OF TICKET
INITIALS OF
MODE. CLASS
DATE
POINTS OF TRAVEL
REQUEST NUMBER
ISSUING
TICKET
AND ACCOM
MODATIONS •
ISSUED
FROM-
TO-
B2, 193,982
140 00
UA
Coach
6-12
Washington, D C
and
Des Moines, la
return
* * OrJ ran ie»ul« in j nnt «<» ni* nuire
thin IIOOOO or imprisonment for nor more thin 5 yeire or both (IBUSC 287 U lOOl )
It long JntifUf telephone (jIIv ire influUeJ I he Jppronnfi ortxer muu h*e been julhorurJ in writing (hi he id <>t ch< .tepjnn < n nr ~m n ii v.. rnfy
(M USC 68U*J
EXHIBIT XIII
TRAVEL VOUCHER
This form is used to permit the traveler
to claim his expenses and receive reimburse-
ment for allowable expenses. THIS IS NOT AN
OBLIGATION DOCUMENT.
The travel voucher should be accompanied
by the audit (second) copy of the travel authori-
zation, all required receipts, and the "buff"
copy of each transportation request referenced
on the face of the travel voucher.
The Obligation Number is the Travel
Authorization Number.
Approp DCN Oblig No Acct No PC Amount SFO
68X0100 C00042 T023459 412118D990 2101 $62.50 99
68X0100 C00042 T023459 412118D990 2110 62 20 99
NO 11) I lie ilesci iplive and accounting data
shown on this exhibit is for illustrative
pui puses nnly
-------
i tm
„• imi
Tltlt T QAO Mtauil
IOtt-10#
APPLICATION AND ACCOUNT
FOR ADVANCE OF FUNDS
Account No
n»». SAMUEL J. ROBINSON
5*67 -""2*3-1195 *" "
u s .ENVmONMENTAL PROTECTION AGENCY OFFICE OF RESEARCH & MONITORING
Birau dlviriai em oAn)
An advance of fundi U hereby requested for travel and other espeniea to be
incurred under authorisation No .
9/23/72
Mai] check to
9/24/72
(Dm)**
2345^Woodvine Pike, Bowie, Md 20910
I si Samuel J. Robinson
Approvmd
9/24/72
(D«t<) "
Is/ Robert S_. Johnson
CSignetori of utmioi oOnr)
De£Ut^_A_sst Admin for Monitoring
ros utt ov krmcurr
Balance due U S from lftn nrt
previoui advance $ Ov
A tou°t.h"d° 'pp"cd s 400 00
Total, $
500 00
6 8X0108
(ApproprUtlaa to be rh«t|»i1)
exhibit xrv
APPLICATION AND ACCOUNT
FOR ADVANCE OF FUNDS
This form is used when a travel advance is
requested. The traveler submits a copy of his
travel authorization with the SF 1038 when the
SF 1038 is presented to the imprest cashier for
cash payment or sent to the servicing finance
office for payment by check. The amount of the
advance was obligated when the travel authoriza-
tion was recorded. THIS DOCUMENT SHOULD
NOT BE RECORDED IN THE DCR.
The traveler's social security number should
be entered on the line between the NAME and the
BUREAU, DIVISION or OFFICE.
The only fiscal coding required is the appro-
priation symbol, 68X0108.
-------
Washington, D.C. 20460
DO NOT USE AIRLINE
ABBREVIATIONS
^ccou-rfig Osi
V, ea. C
,-ga>nH£RICAN AIRLINFS
AIR
WASHINGTON. D.C
AMERICAN AIRLINES
^nyraar'-r-boE
-^0 *£ S EAT
" WASHINGTON D.C. AUG 72
BACTERIOLOGIST
DIRECTOR, SOLID WASTE MGMT
18 A Vtlf I MUSI ASCIIIAIN COJf Of 11 ANSFOtf AtlON AND/OI
l~6 8X0100 C00042 T023459 I
J 4I2118D990 2103_99 |
2103 93
TICKET AGENT WI1L NOT ACCEPT THIS
OC s£o
Acct No
Oblig No
DCN
Approp
99
2103
412118D990
68X0100 C00042 T023459
THE AMOUNT IS HERE
EXHIBIT XV
GOVERNMENT TRANSPORTATION REQUEST
This form is used by the traveler to pur-
chase transportation tickets, such as from an
airline. The Transportation Request is ex-
changed for the airline ticket. It is important
that the accounting codes on the Transportation
Request are complete, so that the payment can
be related to the obligation which was established
as part of the travel authorization. THIS DOCU-
MENT IS NOT AN OBLIGATION DOCUMENT.
The Obligation Number referenced in the
accounting codes is the Travel Authorization
Number.
At servicing finance offices where a
teleticketing service is used, such as Washing-
ton D.C. , tickets are prepared and issued to
the traveler, without his need for presenting a
Transportation Request.
The original green copy of the Transporta-
tion Request is given to the carrier when it is
exchanged for the tickets, the buff copy is
attached to the travel voucher.
NOTE I lie descriptive and accounting data
shov n on this exhibit is for illustrative
pin poses only
-------
VIM CLAIM FOR REIMBURSEMENT FOR
EXPENDITURES ON OFFICIAL BUSINESS
Agency ENVIRONMENTAL PROTECTION AOENCY
Name and mailing addrcti of rUimam JOHN M. PALIKAN
Room 3614
Indicate by applicable letter in column 2 hrlow «*heiher expenditure was for (a) local
travel or (b) tciephoie or telegraph Miscellaneous expenditure* must be specified tn detail
^3
8/24
8/78
WATERSIDE MALL
WATERSIDE MALL
WATERSIDE MALL
GENERAL ELECTK1
IN BELTSVILLE. Md,
AND RETURN
GENERAL ELECTRIC
ANn RFTIIRN
GENERAL ELECTRIC
ANn RFTURN
PARKING FEE AT CRYSTAL MALL
tNlitrige «
61683
fil72*
61845
61ftfi7
(SICN ORIGINAL ONLY)
Subtotals from reverse -
Grand total-*- :
Approved as ad\anta«eou» to the Go>ernment Lom?
distance telephone calls are certified as necessary in the
niterest ot the C>ovemmeoi
9/5/73 /s/JohnM. Pallkan
(Dod) Offun )
14. 86
Amount CUonrd
H. 62
4. 62
4. 62
13-96
UM
Certified correct Payment or credit has not hren recn\«?H
9/5/73 /s/ John M. Palikan
(O**)
Received in cash S .
Certified correct and proper for payment
9/5/73 /a/ Kermit W. Day
f Cfrti/tinq )
ACCOUNTING CLASSIFICATION
[68X0100 C00045 (blank) 420917E990 2104 S14.86
*(/f*rr Hm>ww4 rurrdt tttmrjr Jm •« ftftm IV *rr mf arfrtml prrmwi orm^aii
\\JpniMi a ta*4 i ttt »t hrfut*if amd «W •( tnf md
"If bag jiiUAtt tilrpknti tallj «rr tm/htdrd Ikr tfttn mtui kair *rr» «¦!
UJC 6Mki
tkummiu wiU *r (*•«-« fm/lmt ntf appimUt Jm"
*Arr tj mi If I «W tmlr pr* mub
I.
Itltf h lit kt*4 *} tflt d/ptrlrruKt tt /• k
ItMU)
Pari by check No
EXHIBIT XVI
CLAIM FOR REIMBURSEMENT FOR
EXPENDITURES ON OFFICIAL BUSINESS
This form is used to enable Agency em-
ployees to be repaid for all expenses incurred
when on official business. Typically, it is used
to cover transportation expenses to off-site
locations, either by private auto or taxi.
Transportation expenses related to a
travel authorization are claimed on a Travel
Voucher, SF 1012.
Leave the Obligation Number blank on
this form, it will be supplied by your servicing
finance office.
Approp
DCN Oblig No Acct No OC A mount SFO
68X0100 C00045 (blank) 420917E990 2104 $14.86
99
NO 1 11 '1 li<' ilescr iptive and accounting data
sliovn on tins exhibit is for illustrative
pill |)I>SL'S only
-------
NOMINATION FOB INTERAGENCY TRAINING
I v.
6
U.S CIVIL SERVICE COMMISSION
AUGUST 3-10, 1973
WASHINGTON, D C
• il rui ihuyli ¦
EMPLOYEE DEVELOPMENT
2517 KING ST
ALEXANDRIA, VA 22301
GS-2350-12
1
202-755-2616
ENVIRONMENTAL PROTECTION AGENCY
ACCOUNTING OPERATIONS OFFICE
WASHINGTON, D C 20460
EMPLOYEE DEVELOPMENT
OFFICER
r n
ENVIRONMENTAL PROTECTION AGENCY
ATTN MR HARVEY WIENER, AMAP
401 M STREET, S.W. ROOM 3229
WASHINGTON, D C 20460
L_ J
*1*68X0108 A00145 (blank) 420917B990 2545 $250 00 99 ^
FOR USE BY AGENCY OFFERING TRAINING DO NOT FILL IN THIS PART
INSTRUCTIONS TO NOMINATING AGENCY
I (JlMfM i he N nnn inn. I nun i „n I i it In fn
* Ml >t I in! (inill n lunu I Itn n.h I' mm
* Sutwnil (hi ii in I -in I itK fir«t ihirt i p* » • I n i
n XIII kn v n r 11 tknn i « I iru! J Ulrvss ll>. . .
J A r pv J ihi I rm u ill l<«, (clorneU In Ibc J i m > v
in ItV. ACTION bl vk.
r DulKrm ixl i mplt in (his
II Ihr Iirrit lUnn. Iti, i-nnin Vr <
u' iniiimi i*i>. himinjih n alh i« t un ihi hi In ml in j i
nn. ihc luiriinp ir.lk.jnn, ifu t>ii riiLcn n ihi n niiii n
ui (r i i'»vjci (c• mei
EXHIBIT XVII
NOMINATION FOR INTERAGENCY TRAINING
This form is used to nominate an Agency
employee for training courses offered by other
Federal agencies, e.g., the U.S. Civil Service
Commission.
All copies are distributed to the Training
Branch.
Leave the Obligation Number blank on this
form, it will be supplied by the servicing
finance office
-Enter the billing address in block 12 It must
agree with the SFO used 111 the accounting
codes
NO I r; '1 lie ilcbLi iptive and accounting data
shown on (Ins exhibit is for illustrative
pin poses unly
Approp.
DCN
Oblig No
A cct No
OC
"A mount- SFO
68X0108
A00145
(blank)
420917B990 2548 $250 00
-------
EPA Form
(Formerly HEW 350)
ENVIRONMENTAL PROTECTION
AGENCY
TRAINING REQUEST AND AUTHORIZATION
(For Training in Non-Governmen!
Facilities Under P L. 85-307)
I NAME (La«(. fust, middle initial)
DOE, JOHN A .
J TITLE
TECHNICA L ASSISTANT
3 GRAOE AND SERIES
GS-801-12
4 ACCOUNTING DATA (Appropriation, Allowance, etc )
SEE BLOCK 19 *
S TYPE OP APPOINTMENT
CAREER
6 Y Ears of continuous service
10
7 SOCIAL SECURITY NO 18 DATE OF BIRTH
224-34 - 3B13 ] 1/10/31
Vendor's Copy of thi* order, and on the attached sheets if any, including delivery a* indicated This purchase IB ru £oitat< d
under authority o! 41 USC 252 (c) C3) or (5)
10. OPERATING AGENCY, QUREAIJ, DIVISION, OFFICIAL STATION,
REQUISITIONING OFFICE
ENVIRONMENTAL PROTECTION AGENCY
RESEARCH AND MONITORING OFFICE
13 NAME ANO LOCATION OF ORGANIZATION lO WHICH PAYMENT IS TO BE MADE
GEORGE WASHINGTON UNIVERSITY
WASHINGTON, D. C.
n this training facility complies#ith oepart.
MENT REGULATIONS REGAROING SELECT ION, AO.
MISSION, AND TREATMENT OF STUDENTS UNDE ft
TITLE VI OF THE CIVIL RIGHTS ACT OF 19ft*
13 TRAINING PERIOD
FROM
Jan. 31. 1974
4 AMOUNT OF^ TRAINING
32
May 20, 1974
)&. NAME ANO LOCATION OF TRAINING FACILITY IF DIFFERENT FROM ABOVE
LIBRARY OF CONGRESS
1st St. fit Independence A ve , N.W.
Washington, D.C.
>6 PERCEN FACE OF TRAINING ON
OFFICIAL TIME
EMPLOYEE TIME
1; ESTIMATED COST
tS> TITLE OF COURSE (Include brief description of (raining, «fio if available
• llach copy of court* announcement )
10.657 MANAGEMENT PLANNING AND CONTROL
EPA
EMPLOYEE
Tullion
s 233.00
t
F*»*
$
S
Qrtmr
TOTAL
i253,00
s
20 ESTIMATED COST
EPA
EMPLOYEE
Travel
t
1
Pw dl«»
t
1
Ofhor f J>*c c/yf
t
(
19 STATE SPECIFIC RELATIONSHIP OF PROPOSEO TRAINING TO EMPLOYEE'S
DUTIES
The training will provide the employee
information on management planning and
control systems. It will enable the empl-
oyee to better perform his responsibilities
for special management studies.
* (?8x0I0b"c obo"l~(blank)" 4H629E99T
[2545, £253^00. 99. |
^ AMOUNT OF PRIOR TRAINING AT NGN-GOVERNMENT
FACILITIES IN LAST TEN TEARS OF EMPLOYMENT
SIGNATURE
TITLE
OFFICIAL
72
CLEARANCE
ACTION.
REVIEWING
OFFICIALS
AUTHORIZING
OFFICIAL
IX SENO INVOICE TO
24 ADDRESS CORRESPONDENCE REGaROING THI} OROER 10
ENVIRONMENTAL PROTECTION AGENCY
ACCOUNTING OPERATIONS OFFICE
WASHINGTON, D.C. 20460
SIGNATURE of CONTRACTING OFFICIAL (If dilffr. nl from
• uthot l£ 104 official)
1 OFFICIAL PERSONNEL FOLDER (COMPLETE EMPLOYEE AGREEMENT ON REVERSE SIDE)
EXH,B'T XVIII
TRAINING REQUEST AND AUTHORIZATION
This form is used to authorize training
which is not available from governmental
sources, such as courses given by an
university.
Leave the Obligation Number on this
form blank, it will be supplied by the ser-
vicing finance office.
•Amount
Acct No
Qblig No
Approp
2515 $253 00
99
414629E99I
(blank)
68X0108 C00013
fr'Q 11' 1*lcsia i|>Uvc ami accounting data
on ilus exhibit )*¦> for illusti ative
pin |>"S( s niily
-------
ENVIRONMENTAL PROTECTION AGE NC V
REQUISITION FOR LOCAL
DUPLICATING SERVICE
OATC OF OSOUCIT D&TB BGOUioeO
July 17, 1973 October 1, 1973
JO"M° 026951
CAN NO APPROPRIATION NO ALLOTMENT NO
[6840102 B0 )~17 026951 4_1470E N991 240_1_$700_0 0_0jfT
TO pnintinsminisement dh«mC"
F ROM (Orimmttl ion mnd loom n(nb«;
Public Affairs Branch
Room 1003
PMB MO V.
¦ 'on Rere*CNCC consult
Frank Johnson
2 N AMC AN O PhONC HliUBkft DP PERSON TO CALL FOR PICKUP
Bill Smith, 202-755-0000
S OEIcniPTiON (Till* fotn nurntfr ate )
Technological Advances in Water Pollution
Control Research in 1973
4 NUMtm
O F
ONI CIM 111
70
S MyuBto
COPI es
EACH
50
« TYPE OF ME P ROOUC T lOM
XI OflflST
t PAPBR
• INK COLOR
Black
QCjo*c *>ot ~-!« .. •••- [X] CJ
~ "»« TO (ZKO» »M.Lt (XI a
"Bond Wx 10 1/2" "off-white
M ADDITIONAL 1P EC I Fl C A Tl ©Nl fine ludtng dhti Ibvl ICW1 flinching
locmtiixi oi *rc )
Staple in upper left hand corner
II SiONATUneOFRS OU F}TER (Tftim reijurnlroo contain* no copy
rightad oii'f/isl other l/un lh»t indicated on attached tvpyrtght ralaaie>
14 DELIVER TO " JOB HGCe'veO Or
FIGO JOB It COMPLETE
EPA Form 17SO-J (5-71)
EXHIBIT XIX
Approp. DCN Qblig No Acct No ul' ^Amount. SFQ
6840107 B00017 026951 414706N991 2401 $700 00 06
REQUISITION FOR LOCAL DUPLICATING SERVICE
This form is used to request all types of
printing and duplicating service which can norm-
ally utilize the Agency's print plant.
Place the accounting codes in the blocks
for CAN No., Appropriation No., and Allotment
No. The Obligation Number is the preprinted
number in the upper right corner of the form.
NQ1 '¦ '1 I'C descriptive and accounting data
shiuvn on this exhibit is for illustrative
put puses (inly
-------
ENVIRONMENTAL PROTECTION AGENCY
DIVISION OF FINANCIAL MANAGEMENT
"Your Office - Your Money" Manual
Revision No.
Date Issued 9/4/73
The attachments represent revisions to "Your Office - Your
Money" Manual and should replace the corresponding pages in your
manual. The following is a summary of the revisions made:
Location
Table of Contents, Appendix B
Exhibit I, opposite page 5
Page 11, paragraph (3)
Page 12, first paragraph
Page 22, first sub-paragraph
Exhibit XVII, opposite page 39
Page 65, first paragraph
Page 66, fourth paragraph
Exhibit XXXIV, opposite page 72
Page 79, second paragraph
Appendix B, Exhibit XVI
Revision
Change in form numbers.
Change in last title of PROBLEM AREAS.
Changed first eentence--
each Allowance Holder based on the
amount of money made available to him
under the continuing resolution, as
determined by the Agency's Budget Office,
will determine the distribution among
his RCs."
Added second sentence--
"The Office of Management and Budget then
approves EPAs apportionment of funds."
"procure-" changed to "procurement"
Titles of exhibit and of report and
step 1 changed.
Identifies the source of additional
money and the current program subelements
relating to it.
Paragraph added to provide information
on Program Support.
Replaced with sample copy of mechanized
listing.
Added "in accordance with policies issued
by the Office of Resources Management."
All imprest fund actions should carry a
DCN of YOOOO preceded by the branch
alpha identifier.
-------
APPENDIX B
I EPA FINANCE OFFICES AND WHO THEY SERVE
II ACCOUNTING CODE SEQUENCE
III SPENDING DOCUMENTS BY CATEGORY
IV COMMITMENT NOTICE (EPA 2550-9)
V GRANT AGREEMENT (EPA 5700-20)
VI SOLICITATION, OFFER AND AWARD (SF 33)
VII PROCUREMENT REQUEST/REQUISITION (EPA 1900-8)
VIII MISCELLANEOUS OBLIGATION DOCUMENT (EPA 2550-10)
IX PURCHASE ORDER - INVOICE-VOUCHER (SF 44)
X INTERAGENCY AGREEMENT
XI REQUEST FOR SHIPPING SERVICE (EPA 1770-12)
XII TRAVEL AUTHORIZATION (EPA 2610-1)
XIII TRAVEL VOUCHER (SF 1012)
XIV APPLICATION AND ACCOUNT FOR ADVANCE OF FUNDS (SF 1038)
XV GOVERNMENT TRANSPORTATION REQUEST (SF 1L69)
XVI CLAIM FOR REIMBURSEMENT FOR EXPENDITURES
ON OFFICIAL BUSINESS (SF 1164)
XVII NOMINATION FOR INTERAGENCY TRAINING (OF 37)
XVIII REQUEST, AUTHORIZATION AND RECORD OF EMPLOYEE
TRAINING (DI-510A)
XIX REQUEST FOR LOCAL DUPLICATION SERVICES (EPA 1750-3)
-------
EXHIBIT I
WORK GROUPS IN EPA
P
R
0
B
L
E
M
A
R
E
MR & WATER
PROGRAMS
AIR
WATER QUALITY
WATER SUPPLY
SOLID WASTE
PESTICIDES
RADIATION
NOISE
INTER
DISCIPLINARY
PROGRAM
MANAGEMENT
AND SUPPORT
SOME
COMBINATIONS
OF THE PROBLEM
AREAS LISTED
ABOVE
SERVICE GROUPS
SUCH AS
FINANCE OFFICE.
PERSONNEL OFFICE.
PROCUREMENT i
OFFICE, ETC
CATEGORICAL
PROGRAMS
RESEARCH &
MONITORING
ENFORCEMENT
AND GENERAL
COUNSEL
PLANNING
AND
MANAGEMENT
ADMINISTRATION
AND
STAFF OFFICES
.REGIONS/NERC'S/
OPERATION
CENTERS
-------
II. YOUR OFFICE---YOUR MONEY
Our nation's pollution problem is as complex as it is wide-
spread. Accordingly, EPA is expected to channel its people and
other resources into a variety of programs carried out all over
the country
Because pollution is so wide-spread, the Agency maintains
Regional Offices, National Environmental Research Centers (NERC's)
and other Operation Centers that blanket the nation. In some
cases the Agency's activities also involve the oceans, as well
as other countries having pollution problems of mutual interest
and concern.
Considering the extent of the pollution problem, both in
terms of complexity and geography, it is not surprising that a
large number of EPA employees and offices are located outside the
Washington, D. C. area, The problems are such that the Agency
necessarily must have field operations in addition to those
conducted by headquarters in Washington.
The above points affect the Agency's operations in many
different ways. Two of the most important are in the areas of
work groups and in the distribution of money
-------
it permits the Agency to start spending money on July 1 at
about the same rate as it did during the same time in the
last fiscal year. This is called a "Continuing Resolution"
and is a stop-gap measure until the Congress officially acts
(passes the Agency's appropriation).
(3) How Money Is Distributed
If July 1 arrives and the Congress has not yet passed the
Agency's appropriation, each Allowance Holder based on the amount
of money made available to him under the continuing resolution,
as determined by the Agency's Budget Office, will determine the
distribution among his RC's. Next he will notify his RC s that
they have suballowances as of that time in certain specified
amounts. The documentation for the suballowance will probably be
his memo to the RC chiefs. He will also inform the Financial
Management Office (FMO) who will enter the suballowance information
into the computer. The FMO will also provide each RC chief with
other essential information, such as account numbers. Account
Numbers are tools used in the accounting system to indicate where
and how money is being spent. This and other tools will be dis-
cussed more thoroughly later on.
-11-
-------
A little later in the fiscal year the Congress will pass
the Agency's appropriation thereby making its final determination
as to the spending authority available for EPA to use. The Office
of Management and Budget then approves EPA s apportionment of
funds. At that time the Agency's Budget Office, located in Wash-
ington, will issue formal Advices of Allowance to all Allowance
Holders. These Allowances are entered into the computer by the
Financial Management Division in Washington. Upon receipt of
this document, an Allowance Holder will adjust, if necessary, the
RC suballowances to agree with the approved work plan. As before,
the FMO is responsible for entering into the computer the adjust-
ments for each RC's suballowance.
Had the Congress actually passed the Agency's appropriation
by July 1, the procedure described in the last paragraph would
have been followed from the outset of the fiscal year, without
the necessity of any subsequent adjustments.
This discussion has given you a glimpse of one of the
functions of an FMO. You need to know more about his office.
Chapter III, which follows this page, tells you about his role
in the Agecny.
-12-
-------
become familiar with the make-up of the DCR because later on
you will read how it is used in a number of specific ways.
(3) Document Control Number
A Document Control Number (DCN) must be entered on
every spending action document and serves the following
purposes:
Shows that you have made a check to see that money
is available to cover the spending action. A spending
document without a DCN will be rejected by the
finance office and/or the procurement office and will
be returned to you for completion.
Creates a permanent link between each DCN you record
on the Document Control Register with the spending
actions subsequently listed on reports produced by
the computer.
Gives each spending action processed by the Agency's
computer a unique identification number.
Exhibit VII, opposite this page, shows the makeup of the
Document Control Number (DCN) and explains each part of it.
Your attention is called to the "caution" signs.
The spending documents in Appendix B show where the
fiscal codes are entered on each document. The DCN is
entered by you and must always be entered as the second number
in the sequence of fiscal codes.
-22-
-------
i xnihi I \ in
THE IIDIOT ACCOUNT NUMBER PROVIDES 6 TYPES OF COOED INFORMATION
10TH DIGIT
BTH&9TH DIGITS
7TH DIGIT
LOCAL OPTION
SECTION OF LAW
RESPONSIBILITY CENTER
ALLOWANCE
HOLDER
PROGRAM ELEMENT
SERIAL NO
SOURCE YEAR OF FUNDING
5TH& 6TH DIGITS
2ND 3R0S4TH0IGITS
1ST OIGIT
IDENTIFIES THE FISCAL YEAR
THE MONEY BEING SPENT WAS
ORIGINALLY MADE AVAILABLE
TO THE AGENCY
THE CODE IS UPDATED EACH
FISCAL YEAR TO INCLUOE NEWLY
AUTHORIZED MONEY
- '4 IDENTIFIES FISCAL YEAR
1974
• EACH PROGRAM ELEMENT IS
IDENTIFIED BY A UNIQUE
SERIAL NUMBER
- 210 IDENTIFIES AGENCY
MANAGEMENT
• EACH SERIAL NUMBER RELATES
TO AN APPROPRIATION
- IN THIS CASE AGENCY ft
RE6I0NAL SUPPORT GS4010S
• THE INOIVIDUALWHO RECEIVES
AN ALLOWANCE FROM WASHINGTON
• THE INDIVIDUAL RESPOWStBLE
FOR OOING THE WORK COVERED
UNDER A SUB-ELEMENT
- 18 IDENTIFIES THE OFFICE
OF RESOURCES MANAGEMENT
• THE INOIVIDUAL WHO RECEIVES
A SUBALLOWANCE FROM THE
ALLOWANCE HOLOER USUALLY
A DIVISION OR LAB OIRECTOR
- C IDENTIFIES THE 0IV1S10N
OF FINANCIAL MANAGEMENT
• A COOE THAT PROVIDES A
REFERENCE TO A LAW THAT
GOVERNS THE APPROPRIATION
- 99 THIS COOE IS USEO WHEN
SECTION OF LAW COOE IS NOT
APPLICABLE
• USEO TO MEET THE NEEOS
OF YOUR R C SUCH ASA
- BRANCH CODE OR
- PROJECT CODE
t THIS CODE IS ALWAYS USED
IN CONJUNCTION WITH THE
COOES FOR
- ALLOWANCE HOLOER B
- RESPONSIBILITY CENTER
- 1 IDENTIFIES FINANCIAL
SYSTEMS BRANCH
-------
HOW TO PROVE THE AVAILABLE MONEY BALANCE
EXHIBIT XVII
aeeUKEJVT CQKTMl RISVTEft
»UO»M«HOLD» Q+
***>
-
£
00**/
7 S7 79
iV/7eit£9£
-«
d
~
si
-
(7)
Xi/
t
e /* 7j
CAttCflLtt
vs/nutr
. JC
£
->
j?o
-
ft
000 0 J,
Poorest J
$ JU 7j
JJ
07
a-
~
-
%
Coool
?OC!0}11
f-22'7)
£Q*f ft*
3/
10
0
1/
(39>
-
/9,foc^
YOU ADDEO
SHOULD
HAVE
SUBTRACTED
•rr*ef*i«noN
A110WABCE HQLOCft _
SU (ALLOWANCE
~ipT
ENVIRONMENTAL PROTECTION AGENCY
DOCUMENT CONTROL REGISTER
FOHTHEWEEK ENDING
KUPOa&BiLirr Ciax» uMrtf Mo6/A*\< QlyrSi&J
DOCUMENT MUOATJOM
CONTROL OOCUUENT
RUBBER HUMBEB
ORIGINAL
EKTBV
DATE
SEflWICINC
FINANCE
OFFICE
FINANCIAL ¦AHAGENEITT
report buwwr
DAIE Hmwa
f ACE
¦CURRENT
MONTH
ADJUSTEMENn n
TOTAL PAID OBLIGATIONS FROM PRIOR PERIODS
Coooos
Sooooz
$00003
flu&
Totals
I-ib-73
1l'
3cv 00
3 00 00
£0 00 -
8-21- V
of
4ztlO-llftL
2500
i^Sjo
COMPARE BALANCES IF THEY 00 NOT AG REE.
TAKE THE FOLLOWING STEPS
I CURRENT MONTH ADJUSTMENTS ON COMPUTER
PRODUCED OCR
ADD INCREASES SUBTRACT DECREASES
TO YOUR BALANCE
Z DETERMINE WHAT ACTIONS HAVE NOT BEEN
PROCESSED BY THE COMPUTER I NO /IN THE
FOLI0 COLUMN OF YOUR OCR)
OCN
C00001
AMOUNT
<1.20000)
I1B TOO
S19 735.00
AUTOMATED
DCRBALANCE
©
$16,080-00 -
~ 1,200-00 (7)
117,23000
©'
2**tSoo ??5&) 975po ZS
RESPONSIBILITY CENTER MONEY AUTHORIZED
LESS OBLIGATIONS
UNOBLIGATED BALANCE
LESS COMMITMENTS
AVAILABLE BALANCE END OF MONTH
-©
S 20,000 00
- 975 00
19,025 00
-Z .3*5 00
J IS,080 00
3 DETERMINE WHAT ACTIONS HAVE MOT BEEN
CORRECTED (FROM YOUR ANNOTATED COPY OF
THE TRANSACTIONS TO BE VERIFIEOI
4 CHECK THE ADDITION ANO SUBTRACTION IN
YOUR OCR - 70000
5 YOUR BALANCE TO START THE NEXT PAGE
OF THE DCR
~ 1,745.0C (j)
M3J32bJDQ
©
-------
The Financial Management Office is responsible for correcting
mistakes flagged by the computer on the Transaction Input
Listing. Most mistakes are self-explanatory. However, on
occasion, when the cause of a particular mistake is not evident
the FMO will request your assistance to resolve the problem.
(3) The 'Tool' You Are Provided to Check the FMO and the
Computer
Each week the FMO will provide you a listing of
"Transactions To Be Verified1. The purposes of this listing
are as follows:
Show transactions related only to your RC by:
Suballowance
Document Control Number
Shows transactions that did not have mistakes and
that are related to:
Commitments
Obligations
Exhibit XVI, opposite this page, shows the 'Transactions
To Be Verified' listing and how you can check that the FMO and
the computer handled your transaction correctly.
-38-
-------
6. AGENCY OR REGIONAL SUPPORT
The Agency's responsibility centers have access to an
additional source of money besides that contained in their sub-
allowance. This source is part of each of the following appro-
priations: Research and Development, Abatement and Control,
Enforcement, and Agency and Regional Management. Each appropria-
tion contains prorata share of the total funds. For expediency
sake, however, the funds are issued under the Agency and Regional
Mangement appropriation (68-0105) and includes the folowing
subelement:
5TX215-01/10 Regional Support Regional Administrators
The term "support" covers most of the expenses commonly known as
"overhead". The following are examples of support costs
authorized by headquarters:
5SX212-17 Agency Support
DAA for Administration
Object
Class
22.06
22.09
22.92
23.03
23.07
23.08
23.11
23.14
23.27
24.01
25.21
25.47
26.00
31.00
Non-Passenger Vehicle Rental
Other Transportation
Relocation of Office
Computer and ADP Equipment Rental
Rental of Other Equipment
Rental of Photocopy Equipment
Local Telephone Service (excludes FTS)
FTS Service
Other Rent, Communications, and Utilities
Printing and Reproduction
Maintenance of Data Processing Equipment
Other Maintenance and Repair
Certain Supplies and Materials
Certain Common Service Office Furniture and
Equipment
-65-
-------
If your RC is in a regional office you will know these
charges by looking at the account number where the 2nd, 3rd, and
4th positions are 215, and also by the object class.
If your RC is located in Washington, charges will be made
against the account number where the 2nd through 6th positions are
21217.
The personnel under the organization of the
Deputy Assistant Administrator for Administration
Deputy Assistant Administrator for Resources
Management
located in Cincinnati and Durham and Las Vegas will also process
spending actions using the 'Agency Support' (account 21217) in the
2nd through 6th position of the Account Number for the services .
listed above.
Support costs for other organizations in the Agency, such as
NERC's are provided for in the account numbers titled, "Program
Support". The 2nd, 3rd, and 4th positions of the account numbers
are as follows:
105 - Research and Monitoring
128 - Enforcement
175 - Air and Water Programs
198 - Categorical Programs
From a practical standpoint, the entire allowance for support
costs is usually assigned to one RC as a suballowance. Usually
the particular RC is one having the skills and people to handle
-66-
-------
ENVIRONMENTAL PROTECTION AGENCY
ALLOWAiMCE~HOLOeP ACCOUNT NUMBER CODE 600K
RFSPOMSI-ilLITY Cl-lNTtR
ACCOUNT
NUMBER
"PROGRAM
ELEMENT
APPROPRIATION 68*0103
4-36401 AAK1 A6l364
4-36401AAK? A81364
~5^35W1"AAk3 A31364
4-36401AAK4 AR1364
ALLOWANCE
NPM
PROGRAM ELEMENT TITLE
PROJECT TITLE
CONSTRUCTION GRANTS
30
30 .
30"
4-01Y4 30
4-01Y L
4-01Y2
" 4-fl"l Y 3
WASTE TREAT grts-contract auth"
WASTE TREAT GRTS-CONTHACT_AUTH
WASTE T^f AT~fTRTS-CONTH ACT AurH
WASTE TREAT GRTS-CO'MTHACT AUTh
CONN
HA INE
MASS
CT AU
CT AU_
CT AU
CT AU
~~aPpropr~Ta~T I on
4-15301 ARM 1
4~^T5T01 ABH2
4-15301ABH3
4"-f53Tn A8H4"
4-15301AAH5
4-15301ABH9
4^154"014T?A(r"
4-16201AB42
68X01 OH
2BN1S3_
2?Nl53
2BN1J53
"2HN"ib3"
2BNlb3
"g^Nlb3 —
2RN1S3
•¦7^154 '
29P162
ABATEMENT *. CONTROL
4-01H4 30
4-01H4
4-0 l"H4
4-01H4
4-01H4
4-0H4_
4"-0lH4
4—01H4
30
30
30
30
30
30
50
30
WTR POLUTN CNTRL AGENCY GRANTS
WTR POLUTN- C'NTRL" AGENCY GRANTS
WTR POLUTN CNTRL AOEwCY GRANTS
WTR POLUTN CNTRL AGENCY GRANTS
WTR POLUTN CNTRL AGENCY GRAMS
WTR POLUTN CNTRL AGENCY "GRANTS
WTR_POLUTN CNT-^L AGENCY GRANTS
"TiTEhncl" SUPPORT & ASST/WATER
CNSTRCTN GRANTS OPERATIONS
ft POL CTL GRTS-CONN
ft POL CTL GRTS-ME
* POL CTL GRTS-^AJSS
ft POL CTL GRTS -"N.H.
_w_POL CTL GRTS-R »I .
"ft POLT CTL GRTS-Vf.
W POL CTL GRANTS NEI
REG ADMINISTRATOR ~ "
- APPROPRIATION ~$F45To5" AGENCY & REGIONAL MGMT
4-21401A<3<50 5TA214 4-01J4 50 REGIONAL MANAGEMENT REG ADMINISTRATOR
4-"2Tf0TA9q2 STA214 4=TT1J4 5IT REiSTQNAL MANAGE 4ENT
APPROPRIATION
"V-1T30TAB45"
4-1230 IAB42
"4-T?4T01 AB4 0
6840106
IftAT 2T"
3RA123
30BT24
ENFORCEMENT
4-01K4
4-01*4
"4-01K4
20 wTr-qual ENFORCEMENT'
20 wTK QUAL £NFOPCEMENT
20 REFUSE ACT PERMITS
REG ADMINISTRATOR
-------
You should review the listing for the same purposes as described
above for the May and June reports. In addition, you should
determine whether an obligation document was issued but not
received by the FMO. If so, obtain a copy and forward it fro
the FMO.
The primary purposes of these reviews are to insure
that the FMO has recorded all obligations issued by June 30
and to determine what valid commitments will not become
obligations by June 30 and therefore must be recommitted in the
next fiscal year in accordance with policies issued by the
Office of Resources Management.
(3) Valid Commitments That Must Be Reissued in the New
Fiscal Year
All valid commitments that did not become obligations
by June 30 will be treated as new commitments in the new fiscal
year. You should contact the individuals who submitted these
requests and have them prepare and submit to you amended
requisitions reflecting only the new fiscal year accounting
data. When you receive the amended requisition you will prepare
a Commitment Notice, assign it a new DCN, record it in the DCR
and forward the requisition to th& appropriate processing office.
-79-
-------
Am* l»TO
AILUUm
CLAIM FOR REIMBURSEMENT FOR
EXPENDITURES ON OFFICIAL BUSINESS
ENVIRONMENTAL PROTECTION AC.FHrv
Name and mailing address at rU.m»nt JOHN M. PALIKAN
Room 3614
401 M. St. S-W- WATFRSmr MAI I 7ipr~i-
Indicate by (pplublc letter in column 2 below whether expendnure mu for (i) w-il
travel or (b) inephOK or iclrfnph MiacelUneoui expenditure* must be apecifiird m deuil'
Voucher No
Schedule No
S?3
T7u
S7ib
a/24.
WATERSIDE MALL
WATERSIDE MALL
Ut'NfcJKAL hJLEL'TKl
IN BELTSVILLE. Md
AND RETURN
GENERAL ELECTRIC
AND RFTfTRN
61683
Si79.fi
WATERSIDE MALL GENERAL ELECTRIC
ANn RPTURN
PARKING FEE AT CRYSTAL MALL
tMiteif* IUk C
6ia»7
(SIGN ORIGINAL ONLY)
Subtotab from reverse -
Grand total-*- f _
14.86
42
42
Approved u advantaceoui io the Oovernmeni Long
diuanee telephone ealli are certified at necetiary to the
ta teres of (he OovernmeDi
9/5/73 la /John M. Paltkan
W «/ iKt Jrfimrtmrm
Pud by check No
EXHIBIT XVI
CLAIM FOR REIMBURSEMENT FOR
EXPENDITURES ON OFFICIAL BUSINESS
This form is used to enable Agency em-
ployees to be repaid for all expenses incurred
when on official business. Typically, it is used
to cover transportation expenses to off-site
locations, either by private auto or taxi.
Transportation expenses related to a
travel authorization are claimed on a Travel
Voucher, SF 1012.
Leave the Obligation Number blank on
this form, it will be supplied by your servicing
finance office.
Approp. DCN Oblig No. Acct. No. OC_ Amount SFO
68X0108 CYOOOO (blank) 420917E990 2104 $14.86 99
-------