United States Office of the EPA 190-B-97-001
Environmental Protection Comptroller June 1997
Agency	(2731)	
EPA The Working Capital Fund
(WCF) in EPA
A Guide to Understanding the WCF
and its Benefits
¦ .. ¦:
Serving EPA Offices as Customers

Table of Contents
Introduction 	 2
Purpose	 3
What is the WCF and why does EPA want one? 		4
The characteristics of a WCF		4
So what is the purpose of the WCF? 		5
And what are the benefits?		6
What is a Franchise Fund?	 9
What are the basic Agency WCF roles and responsibilities?		10
WCF Board		10
WCF Customer Advisory Group 		12
WCF Staff		12
WCF Activity Managers		13
WCF Customers 		14
The WCF Business Cycle	 	 16
Government Management Reform Act, Sec. 403. Franchise
Fund Pilot Programs 	 19
Working Capital Fund authorizing language	 21
Operating principles for business-like organizations in the
Federal Government	 22
WCF Service Agreement process flow charts	 24

A Working Capital Fund (WCF) is a revolving fund authorized by
law to finance a cycle of operations. It is a method of funding certain
administrative services in a manner different than funding them through
annual appropriations.
A WCF, therefore, is not an appropriation. Instead, it is a financing
mechanism which:
~	generates revenue from the sale of goods or services;
~	recoups the cost of doing business through customer
payments; and
~	emphasizes commercial business practices as its method of
The Environmental Protection Agency, through authority granted
by the U.S. Congress in EPA's Fiscal Year (FY) 1997 Appropriation Act
and under the authority of Section 403 of the Government Management
Reform Act (GMRA) of 1994, established a WCF in FY 1997.

EPA's Working Capital Fund plays a part in the lives of staff
members in every Agency office. It is important that managers at all levels
and, indeed, all EPA employees understand the WCF concept and its
The purpose of this booklet is to provide employees with a context
for just what the WCF is. The booklet describes:
~~~ the characteristics of a WCF;
~	the benefits of operating with a WCF;
~	the basic WCF roles and responsibilities of groups and
individuals within EPA; and
~	a brief description of how the WCF works in EPA.

What is the WCF and why does EPA want one?
The characteristics of a WCF.	
A WCF is a funding mechanism authorized by law to finance a
cycle of operations. The cost of providing services is charged to the users.
WCF Activity service providers are dependent upon users, as customers,
for their operating funds. In a WCF environment, EPA's offices pay their
share of the cost of the common administrative services provided to them
through the WCF from their appropriations and associated accounting
information in their Service Agreements. As customers consume the WCF
services, they are billed by the service providers and payment is made
through the Fund.
Not all administrative service areas of an agency can function
properly within a WCF environment. Typically, the impetus for a service
area to be included into a WCF presents itself because:
~~~ a relatively high demand exists for the service within an
agency; and
~	the agency's administrative funding cannot afford to pay for
the cost of providing the services at the demand level.
Activities best suited for inclusion in a WCF normally possess the
following additional characteristics as well:
~	require a large amount of financial resources;
~	have a significant impact on the ability of users to
accomplish their agency programs and missions;
~	are easily understandable by potential users;

~	possess an easily identifiable customer base; and
~	possess easily identifiable and understandable service units.
In other Federal departments and agencies operating WCFs there
are traditional WCF Activities, i.e., service areas which are commonly
found in WCFs. Examples of these are:
~	computer centers and telecommunications facilities;
~	office moving, renovation services, and other building
management functions;
~	library services and desktop publishing services;
~	motor pool operations;
~	printing services and publications inventory and distribution
~	procurement and purchasing functions; and
~~~ accounting, financial management, and payroll processing
These are representative examples of WCF Activity areas; the list is
not all inclusive. WCF activities do not have to be limited to general
administrative services. Certain programmatic services can also be
provided through a WCF when there is a demand for them. These services
possess the same characteristics listed above.

So what is the purpose of the WCF?
~> In a WCF the business is market-driven. Customers
influence the services offered. Because customers will be
reluctant to pay for services they feel they do not want or
need, service providers must pay attention to customers
when planning service offerings and setting priorities for
their own expenditure plans.
~	Customers decide which services they need and the volume
of each service. Since they have to pay for the services they
receive, they scrutinize the cost and volume of services
~	Service providers price their services in terms of unit costs
of easily understood service units. Their focus is on cost
containment and cost reduction, i.e., holding unit costs
constant or reducing the unit costs through introduction of
technology or other measures.
~	EPA's WCF operating policies give service providers a
three-year monopoly period during which they may firmly
establish their business. After this period, customers may
go to other service providers after appropriate notification
to the WCF Board for its review and consideration of
service impacts for decision by the CFO.
~	The WCF also provides the ability to spread out the cost
of financing for major capital equipment. Instead of
having to secure an appropriation increase for the year in
which a capital item must be replaced, the financing is
obtained incrementally over the life of the asset. This is
done by including a factor for depreciation in the unit cost
rate for services.

And what are the benefits to EPA?
The Chief Financial Officer (CFO) and the Office of the
Comptroller initiated the WCF as part of their effort to;
~	be accountable to Agency offices, the Office of
Management and Budget, and the Congress;
~	increase the efficiency of the administrative services
provided to program offices; and
~~~ increase customer service and responsiveness.
The WCF provides the atmosphere for service providers to be
partners with customers. The detailed financial reporting to customers
provides the basis for satisfying the Agency's financial management and
performance measurement responsibilities under the CFO Act and the
Government Performance and Results Act.
Other direct, targeted benefits are:
~	understanding the full cost of conducting mission-oriented
~	understanding the true cost of providing administrative
services; and
~	providing a more stable infrastructure for technology-based
The WCF provides the ability to associate the cost of WCF services
with programmatic missions. Costs of providing the services are charged
back to users, and resources with which to pay for WCF services are
obtained and funded by the customers' accounts. WCF Activities provide
usage reports to customers so they can monitor costs of individual WCF
services to the Allowance Holder/Responsibility Center level.

The cost elements and actual costs of providing each service are
thoroughly documented and analyzed as the basis for establishing unit cost
rates. These costs are scrutinized on an ongoing basis, as it is the ability to
control them that determines if it is economically viable to continue
providing the service.
Often the technology providing a particular service becomes
quickly outmoded—even before a sufficient level of funds for replacement
can be generated through the depreciation factor. The WCF provides the
ability to stabilize the technology infrastructure through authority to
include an additional factor increasing WCF earnings. An amount not to
exceed four percent of the Fund's total annual income may be retained for
the acquisition of capital assets or for improvement of the Agency's
financial management, ADP, and other support systems. This amount is
derived from cost savings achieved by reducing costs and/or selling
additional services which reduces the cost per unit.

What is a Franchise Fund?
A Franchise Fund is virtually identical to a WCF except that it
provides services to other Federal agencies in addition to the one housing
the service provider. The National Performance Review, looking for ways
to establish a more entrepreneurial government, recommended, and the
Government Management Reform Act of 1994 subsequently authorized,
piloting a concept of providing common administrative services in a
competitive manner.
Competition exists in franchising in that a Franchise is not a
~	Other Franchises offer the same services and customers
have the ability to choose the services that best meet their
~	Customers have the flexibility to take their business to other
Franchises after appropriate notification to the WCF Board
for review and approval by the CFO.
~	The competitive nature of the Franchise Fund places
additional pressure on service providers to offer services
which meet customer needs at the best possible price.
~	Performance standards and appropriate measurement
systems must be in place to track performance and compare
it to the competition.
EPA was selected as one of six Federal agencies to pilot the
Franchise concept by offering services to others on a cost-reimbursable,
financially self-sustaining basis.
The authorizing language is included in the appendix to this

What are the Basic Agency WCF Roles
and Responsibilities?
The Agency's Chief Financial Officer (CFO) oversees development
and implementation of the WCF. The CFO is also ultimately responsible
for the decisions, financial management, and financial health of the fund.
The CFO submits Agency-level WCF budget formulation proposals
to the Office of Management and Budget (OMB) and approves WCF
Activity budgets. The CFO approves the addition or elimination of WCF
Activities to or from the Fund.
There are also five groups with specific WCF responsibilities:
~	the WCF Board;
<~ the WCF Customer Advisory Group;
~	the WCF Staff;
~	the WCF Activity Managers; and
~	the WCF Customers.
The function of each of these groups is briefly described below.
WCF Board
The WCF Board is an oversight group. It provides policy and planning
oversight and advises the CFO regarding the WCF financial position. The
Board is chaired by the Deputy CFO. The Chairperson is the Board's
deciding official, though normal business operations strive to obtain
unanimity among Board members or enable the Board to reach decisions
which express the sense of the Board.

The Board is also a mechanism to assure customer involvement in
oversight of the WCF, as its membership is made up of senior managers
from customer organizations. The Board provides policy direction to the
WCF Manager, who directs the WCF Staff and provides the day-to-day
management and coordination of the Fund. The Board also performs a
number of review activities. It reviews and recommends:
~	WCF Activity budget requests, i.e., the plans developed by
WCF Activity units proposing the Activity's operating plan
for the ensuing year or years;
~	WCF Activity cost recovery plans, i.e., the plans illustrating
where the WCF Activities expect to obtain the incoming
revenue stream;
~	proposed service rates, i.e., the rates per service unit the
WCF Activity proposes to charge its customers; and
~	proposals for changing the scope of WCF services, i.e.,
adding, eliminating, or significantly modifying the services
provided under the WCF.
WCF Customer Advisory Group
This group is comprised of senior resource managers, senior
information resource management officials, program managers, and
technical staff. It is chaired by a member of the group. The purpose of this
group is to provide a customer focus at an operational level.
The Customer Advisoiy Group maintains regular dialogue among
headquarters offices and the Regions on the status of their efforts relative
to WCF operations.

WCF Staff
The WCF Staff is an organizational component of the Office of the
Comptroller (OC) reporting directly to the Comptroller. The WCF
Manager directs the Staff which:
~	provides staff support and advice to the WCF Board,
performing the business operations necessary to organize
and conduct Board meetings;
~~~ serves as liaison between the WCF Board, WCF Activity
Managers, and Customers, working with WCF Activity
Managers in managing material for presentation at Board
meetings, and assisting the Activities as they implement
policies and operating procedures recommended by the
Board and approved by the CFO.
~	provides the day-to-day management and coordination of
the WCF, assuring that the overall financial position of the
Fund is sound, and identifies any existing or potential
financial problems;
~	directs formulation of the WCF budget, including issuing
guidelines to the WCF Activity Managers; and
~	monitors execution of the WCF budget to assure that
operating plans are implemented and provides technical
accounting guidance and consultation to WCF Activity
Managers and others as appropriate;
The WCF Manager is the overall manager of the WCF and is not in
charge of operations—the individual WCF Activity Managers are
responsible for operating and managing the services that their organizations

WCF Activity Managers
WCF Activity Managers are designated by the appropriate Office
Director and manage the organizations which perform some or all of their
services through the WCF on a fee-for-service basis. They are the people
who have management responsibility for providing services and overseeing
service delivery, including:
~	implementing the policy and direction of the CFO, much of
which stems from recommendations of the WCF Board;
~	keeping the WCF Board and WCF Manager advised
regarding the status of their operations;
~	marketing their services, developing innovative ways of
improving the service deliveiy to meet customer needs and
budgets, and developing new services to meet increased or
changing needs of Agency programs;
~	working with their customers to plan services and service
levels well ahead of the fiscal year;
~	preparing budgets upon which accurate and competitive
service rates and cost recovery plans can be built;
~	preparing proposals and plans for capital equipment
acquisition or replacement, as necessary; and
~	developing and maintaining systems to accurately and timely
record and track units of service actually provided to

WCF Customers
WCF customers are currently EPA offices ~ the consumers of
WCF services. In order to help assure that WCF Activities can provide
quality services, customers have several responsibilities:
~	determine service requirements - one of the bedrock
principles of a WCF is that customers determine their own
needs and priorities and influence the program of work of
the service provider. Customers are, therefore, responsible
for advance planning of specific services needed—including
identifying new or changed services—as well as the quantity
of each service.
~	plan and budget for WCF resources - customers are
responsible for developing their own internal budget and
allocating funds for the services provided through the WCF.
The development of this budget is done simultaneously with
the development of the Agency's annual budget and
operating plan. This includes the annual Agency budget
submission to OMB and the President's Budget submission
to the Congress.
~	originate a WCF Service Agreement (SA) - this
document represents the customer agreement to fund
ordered WCF services at a specified dollar amount and the
service provider agreement to provide those services.
Customer development of an SA and WCF Activity
acceptance of the SA documents the business relationship
between the two parties for a given fiscal year. Because of
the importance of the SA process, it is detailed in a series of
flow charts in the Appendix to this guide.
~~~ monitor consumption of WCF services - WCF Activities
provide their customers with periodic billing statements and
workload data. Customers are responsible for reviewing

this information to help assure there are no disagreements
regarding the level of consumption, exercise proper financial
management of their WCF obligations, and help develop
their advance planning for the next year.
~ provide feedback on service quality - WCF Activities are
committed to meeting service requests timely and with
quality. To do this they must know the customers' level of
satisfaction with services. Activities will periodically survey
for this information, but customers need to provide early
identification of service problems to achieve speedy,
satisfactory problem resolution.

TheWCF Business Cycle
The WCF business cycle has five distinct phases. WCF service
providers, customers, the WCF Board and others have roles in each of the
phases, as described below:
~	planning phase - WCF Activity planning actions involve
developing new services or changes to existing services,
updating rate structures as necessary, developing operating
and capital investment plans. Service providers examine
historical data, conduct surveys and consult with customers
in determining customer service requirements.
~	Service Agreement phase - in this phase customers receive
planning information, such as projections of estimated
workload and current service rates, from WCF Activities.
They determine the amount of services needed and order
their services.
~	service delivery phase - WCF Activities provide the
agreed-upon services, track their operating costs, maintain
workload data by customer, and prepare billing statements.
Customers receive the services.
~	service monitoring and reporting phase - in this phase
customers receive and review monthly billing statements,
workload data and status of funds reports. Customers
provide feedback to the WCF Activities on any billing
discrepancies, and adjust service levels, if necessary. WCF
Activities may also solicit customer feedback through
formal surveys or as part of ongoing dialogue. The
Activities seek to address client concerns regarding service
quality and capacity.

assessment phase - this phase involves review of the entire WCF
business cycle by the parties involved. WCF Activity service
providers evaluate their performance against WCF performance
measures and examine their own competitiveness in terms of
market prices and cost containment strategy. They may propose
for WCF Board review, termination of non-competitive services or
initiatives for establishment of new services. Customers make
similar reviews and may identify potential lower cost sources for
WCF services. They review their budgets and the service quantity
and quality received and make plans for future acquisition of the

Government Management Reform Act, Sec. 403
Franchise Fund Pilot Programs
Working Capital Fund authorizing language
Operating principles for business-like organizations
in the Federal Government
WCF Service Agreement process flow charts

Public Law 103-356; Government Management
Reform Act (GMRA) of 1994.
(a)	Establishment - There is authorized to be established on a pilot
program basis in each of six executive agencies a franchise fund. The
Director of the Office of Management and Budget, after consultation with
the chairman and ranking member of the Committees on Appropriations
and Governmental Affairs of the Senate, and the Committees on
Appropriations and Government Operations of the House of Represent-
atives, shall designate the agencies.
(b)	Uses - Each such fund may provide, consistent with guidelines
established by the Director of the OMB, such common administrative
support services to the agency and other agencies as the head of such
agency, with the concurrence of the Director, determines can be provided
more efficiently through such fund than by other means. To provide such
services, each fund is authorized to acquire the capital equipment,
automated data processing systems, and financial management and
management information systems needed. Services shall be provided by
such funds on a competitive basis.
(c)	Funding - (1) There are authorized to be appropriated to the
franchise fund of each agency designated under subsection (a) such funds
as are necessary to carry out the purpose of the fund, to remain available
until expended. To the extent that unexpended balances remain available in
other accounts for the purpose to be carried out by the fund, the head of
the agency may transfer such balances to the fund.
(2) Fees for services shall be established by the head of the
agency at a level to cover the total estimated costs of providing such
services. Such fees shall be deposited in the agency's fund to remain
available until expended, and may be used to carry out the purposes of the

(3) Existing inventories, including inventories on order,
equipment, and other assets or liabilities pertaining to the purpose of the
fund may be transferred to the fund.
(d)	Report on Pilot Programs - Within 6 months after the end of
FY97, the Director of the OMB shall forward a report on the results of the
pilot programs to the Committees on Appropriations of the Senate and the
House of Representatives, and to the Committee on Government Affairs of
the Senate and the Committee on Government Operations of the House.
The report shall contain the financial and program performance results of
the pilot programs, including recommendations for -
(1)	the structure of the fund;
(2)	the competition of the funding mechanism;
(3)	the capacity of the fund to promote competition; and
(4)	the desirability of extending the application and implementation
of franchise funds to other Federal agencies.
(e)	Procurement - Nothing in this section shall be construed as
relieving any agency of any duty under applicable procurement laws.
(f)	Termination - The provisions of this section shall expire on
October 1, 1999. (Note: This provision was subsequently extended five
years, to October 1, 2001, by Congressional action)

Environmental Protection Agency
(Fiscal Year 1997 Budget Appendix; pp. 881,882)
Intragovernmental fund:
There is hereby established in the Treasury a franchise fund
pilot to be known as the "Working Capital Fund," as authorized by Section
403 of Public Law 103-356, to be available as provided in such section, for
expenses and equipment necessary for the maintenance and operation of
such administrative services as the Administrator determines may be
performed more advantageously as central services: Provided, That any
inventories, equipment, and other assets pertaining to the services to be
provided by such fund, either on hand or on order, less the related
liabilities or unpaid obligations, and any appropriations made hereafter for
the purpose of providing capital shall be used to capitalize such fund:
Provided further, That such fund shall be paid in advance from funds
available to the Agency, and other Federal agencies, for which such
centralized services are performed, at rates which will return in full all
expenses of operation, including accrued leave, depreciation of fund plant
and equipment, amortization of automated data processing (ADP) software
and systems (either acquired or donated) and an amount necessary to
maintain a reasonable operating reserve, as determined by the
Administrator: Provided further, That such fund shall provide services on
a competitive basis: Provided further, That an amount not to exceed four
percent of the total annual income to such fund may be retained in the fund
for fiscal year 1997 and each fiscal year thereafter, to remain available
until expended, to be used for the acquisition of capital equipment and for
the improvement and implementation of Agency financial management,
ADP, and other support systems: Provided further, That no later than thirty
days after the end of each fiscal year, amounts in excess of this reserve
limitation shall be transferred to miscellaneous receipts in the Treasury:
Provided further, That such franchise fund pilot terminates pursuant to
Section 403(f) of Public Law 103-356.

Operating Principles for Business-Like
Organizations in the Federal Government
The Chief Financial Officers Council and the Office of Management and
Budget (OMB) have defined the following standard principles:
~	Competition- The provision of services is on a fully
competitive basis. The organization's operations are not
"sheltered" or a monopoly.
~	Voluntary exit - Customers are able to "exit" and go
elsewhere for services after appropriate notification to the
service provider and are permitted to choose providers to
obtain needed services.
~	Self-sustaining/Full cost recovery - The operation is self-
sustaining and recovers "full costs," as defined by standards
issued in accordance with the Federal Accounting Standards
Advisory Board (FASAB).
~	Surge capacity - Resources are made available to handle
perk business periods, capital investments, and new starts.
~	FTE accountability - FTEs are accounted for in a manner
consistent with the Federal Workforce Restructuring Act
and OMB requirements.
~	Initial capitalization - The agency provides for initial
capitalization including the FTEs necessary to perform the
Dynamic adjustments - There is an ability to adjust capacity
and resources up or down as business rises or falls.

~	Cessation of activity - Customers and service providers give
reasonable notice and agree mutually to a time frame for
curtailing or eliminating services.
Organization - There is a clearly defined organizational
structure including identifiable units which accumulate and
report revenues and costs. Funds within the organization
must be separate and identifiable and not commingled with
other organization funds.
~	Services - The enterprise provides only common
administrative support services.
~	Performance measures - The organization has a
comprehensive set of performance measures to assess each
service being offered.
~	Benchmarks - Cost and performance benchmarks against
other "competitors" are maintained and evaluated.

The WCF Service Agreement Process
The Service Agreement is the set of documents through which the
WCF customer and the WCF service provider commit their intentions to
each other regarding the level of individual services for a fiscal year and the
cost of those services. The Service Agreement process is an extremely
important part of the WCF business cycle.
The charts on the next nine pages graphically illustrate the
workflow through the Service Agreement process. The first chart shows a
macro view of the eight major steps—each step is labeled with a highlighted
capital letter, A through H. The succeeding charts detail each of the eight

WCF Service Agreement Process
Macro View of Major Steps
A Client Originates or Mods WCF Service Agreement (SA)
WCF Activity Validates SA
WCF Activity Accepts SA and Notifies Client
RTP Finance Records SA
and Obligates Clients Funds
SBO/OARM Reprograms Client $'s
& BD/OC Issues Reimbursable Authority
WCF Activity Delivers Services
to Client
IFMS Bills Clients
for WCF Services Consumed
Client Monitors SA
Each Billing Period (Monthly)

WCF Service Agreement Process
Client Originates or Mods Service Agreement
for Service
Records Required
Workload by WCF
Service Priority,
( Note Service Cost)
Program Offices
& Regions (Clients)
Assign Responsibility
for WCF SA
WCF Service
WCF Service
S's Required
for WCF SA
Client's SBO
WCF Budget
Line of Accounting
'Sources of Funds
WCF Services
Require m<
WCF Budget
Available .
Prepare Planning
Agreement &
Record "Subject to
Availability of Funds'
WCF Order
is Complete
Review by
Funds Certification
Officer, (FCO)
Client x,
Approval "1/
/ Client \.
. Required ?/
Client Forwards
WCF Service Agreemen:
Pkg. to WCF Activity
Client's FCO Prepares
Reprogramming Reques
& Forwards to BD/OC
Client's FCO Records
Commitments in IFMS
& Prints REQLScreens

WCF Service Agreement Process
WCF Activity Validates Service Agreement
Advise Client
on Required SA
WCF Activity
Assigns Unique
WCF Service
WCF Service
Received by
WCF Activity
WCF Service
Post Admin. Data
WCF Activity
Tracking Database
(Assign Mod#)
WCF Activity
Reviews SA for
(Order Form &
WCF Requisitions)
WCF Activity
Contacts Client to
Resolve Outstanding
Issues with SA
All Required
arms & Signatu
WCF Activity s
Business Office Holds
WCF Requisition
TiD Commitment
WCF Activity s
Business Office
CF Requisi
Checklist Re vie
t Commitroe
Date Past
WCF Activity's
Business Office
Records SA Order
in WCF Activity's
Workload Database
If Requi
Statement of W
Capacity to
Deliver Service
WCF Activity's
Technical Manager

WCF Service Agreement Process
WCF Activity Accepts Agreement and Notifies Client

Delegated Obligating
Official Within
WCF Activity
Reviews SA Pkg.

Delegated Obligating
Official Signs
SA Pkg. as

WCF Activity's

Business Office



WCF Activity's

Original to
Business Office

RTP Finance,

(Complete SA Pkg.)
Original & Copies

Copy to BD/OC &
(WCF Requisition
Forms Only)

Copy to Client &
WCF Staff.
(Complete SA Pkg.)

WCF Activity 's
Business Office

WCF Activity's
Business Office
Request to SBO/OAR.M

WCF Service Agreement Process
RTP Finance Records WCF Service Agreement
RTP Finance

Receives SA Pkg

	^ >
WCF Activity's

Business Office

Post Obligation

of Client 's



Record SA in
RTP Finance
Tracking System
Client in
Client in IFMS
"Vendor Table"
Post and Process
RA & IG Transaction
Establish SA Hie
Original Fonns
PC AS Processing,
Update CADT Table
PCAS Processing,
Update PROJ Table
PCAS Processing,
Update FPCA Table
PCAS Processing,
Update FPCD Table
WCF Activity In
Resolve Errors
Update Procedures

Received by
WCF Service Agreement Process
OARM Reprograms Client $'s & Issues
Reimburseable Authority to WCF Activities




/ IFMS \ No
Contact WCF Activity

Recorded in

Checked in IFMS
	Data Entry
& Correct IFMS

Tracking System by

N. O.K. /
Data Entry Errors



Yes 1
SBO/OARM Reviews
From WCF Activity's
Business Office
Contact WCF Activity's
Business Office
& Discuss Issues
WCF Activity 's
Business Office
Resolves All
Documentation Issues
WCF Activity's
Forwards Approved
Request to BD/OC
BD/OC Issues
Authority to
WCF Activity
WCF Activity
Can Obligate WCF
Funds upto Ceiling
Established by
Reimburseable Authority

WCF Service Agreement Process
WCF Activity Delivers Services to Client
WCF Activity's
Business Office
Contacts Client
for Resolution
WCF Activity
Workload Outside
SA Pending Mod
WCF Activity
Service to
WCF Activity
Captures Client
Workload by Service
on a Monthly Basis
' Workload X
Consistent With
S. SA! y
WCF Activity 's
Business Office
Notifies Client
If Workload >80%
of SA Order by Service
WCF Activity
Electronically Posts
"Billing Statement"
for Clients
WCF Activity
'Billing Statement'
WCF Activity's
Business Office
Forwards Workload $'i
by Service to IFMS
WCF Activity's
Business Office
Identifies Resolution
Options Available
to Client
WCF Activity's
Business Office
Discusses Findings
with Client
WCF Activity
Reported Errors
Hilling Statement
Errors Reported
\hy dent/'
WCF Activity
U pdates/Cor rects
Billing Procedures
or Workload Capture
WCF Activity
Documents Reported
Problem & Agreed
WCF Activity
Processes IFMS
Credit Trans, to Resolvi
Billing Error
WCF Activity
Processes Workload
Credit to Resolve
Billing Error
Resolution Requii
Billing Credit

WCF Service Agreement Process
LFMS Bills Client for WCF Services Consumed (Monthly)
RTF Finance
Corrects IFMS Errors
RTP Finance
Resolves IFMS
Errors & Processes
Corrections Online
RTP Finance
IFMS Errors
Requests Assistance
from WCF Activity
IFMS Debits
'Lines of Accounting'
PC AS Nightly Cycle
WCF Activity's
Workload $'s Data
by Line of Accounting
IFMS Nightly Cycle
WCF Activity's
Workload $'s Data
by SA by Service
IFMS Credits
WCF Activity's
Earned Revenue
RTP Finance
Researches SA
File & Identifies
PC AS Setup Errors
RTP Finance
Edit Errors
RTP Finance
Notifies WCF Activity's
Business Office of
Funding Problem
& Options
RTP Finance
Notifies FSB/FMD/OC
of PC AS Edit Errors
Client SA Mod?

WCF Service Agreement Process
Clients Monitor WCF Service Agreements
No Client FoDowup

Required During

This Accounting


Client Reviews
'Billing Statement"
for Concumption
by Service,
(this month & YTD)
WCF Activity
Electronically Posts
Billing Statement"
(15th of following mo.)
C on sumption \ Yes
On Track ?
~lent Implements
Valid ?
Client Identifies
SA Mod

uiat Reviews
IFM5 Financial
Data for Billing
by Service,
(this month & YTD)
No Client FoDowup
Required During
This Accounting
On Track ?
1FMS Financial
Data on WCF
Services Billed
(22nd of following mo.)