FOREST SERVICE HANDBOOK NATIONAL HEADQUARTERS (WO) WASHINGTON, DC

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6509.17_zero_code

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FOREST SERVICE HANDB
OOK

NATIONAL HEADQUARTER
S (WO)

WASHINGTON, DC


FSH 6509.17
-

AUTOMATED TIMBER SAL
E ACCOUNTING HANDBOO
K



CHAPTER
-

ZERO CODE



Amendment No.:
6509.17
-
2008
-
1


Effective Date:
September 3, 2008


Duration:
This amendment is effective until superseded or removed.


Approved:

JESSE KING



Chief Financial Officer (CFO)

Date Approved:

07/25/2008


Posting Instructions:
Amendments are numbered consecutively by handbook number and
calendar year. Post b
y document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 6509.17
-
2004
-
4 to 6509.17_contents.


New Document


6509.17_zero_code

7 Pages

Superseded Document(s) by
Issuance Number and
Effective Date

6509.17_zero_code

(Amendment 6509.17
-
2004
-
1, 04/09/2004)

8 Pages


Digest:


Zero Code

-

In addition to the specific changes listed below, minor editorial and technical
changes are made through
out chapter.


02

-

Removes, at paragraph 6, the reference to Timber Sales Program Information Reporting
System (TSPIRS) and Sale Tracking and Reporting System (STARS) as these automated
processes are no longer being used.


04.12

-

Revises the caption from

“Director of Financial Management Systems” to “Director
Albuquerque Service Center, ASC
-
B&F” and sets forth responsibilities.



WO AMENDMENT 6509.17
-
2008
-
1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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FSH 6509.17
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AUTOMATED TIMBER SAL
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Digest
--
Continued:


04.13

-

Adds new code and caption “Director of Financial Management” and sets forth
responsibilities
.


04.
21

-

Removes caption “Regional Foresters” and text, and adds caption “Regional Directors,
Natural Resource Management” and sets forth responsibilities.


04.22

-

Assigns the caption and direction previously found at section 4.23.


04.23

-

Assigns the capti
on and direction previously found at section 4.24.


04.24

-

Assigns the caption and direction previously found at section 4.25.


04.25

-

Assigns the caption and direction previously found at section 4.26. Adds, at paragraph 1,
accuracy and timeliness to
the responsibilities, and at paragraph 4, a requirement that all
adjustments to KV and SSF plan collection amounts be made prior to contract closure.


04.3

-

Adds new code and caption “Internal Control” and sets forth direction.

WO AMENDMENT 6509.17
-
2008
-
1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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FSH 6509.17
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AUTOMATED TIMBER SAL
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Table of Contents

01
-

AUTHORITY

................................
................................
................................
............

4

02
-

OBJECTIVES

................................
................................
................................
..........

4

03
-

POLICY

................................
................................
................................
....................

5

04
-

RESPONSIBILITY

................................
................................
................................
...

5

04.1
-

Washington Office

................................
................................
................................
............

5

04.11
-

Chief Financial Officer and Deputy
Chief for National Forest System

.....................

5

04.12
-

Director of Albuquerque Service Center, ASC
-
B&F

................................
.................

5

04.13
-

Director of Financial Manag
ement

................................
................................
.............

6

04.2
-

Field Units

................................
................................
................................
........................

6

04.21
-

Regional Directors, Natural Resource Management

................................
..................

6

04.22
-

Regional Automated Timber Sale Accounting Coordinators

................................
.....

6

04.23
-

Forest Supervisors

................................
................................
................................
......

6

04.24
-

For
est Automated Timber Sale Accounting Coordinators

................................
.........

7

04.25
-

Timber Sale Contracting Officer

................................
................................
................

7

04.3
-

Internal Controls

................................
................................
................................
...............

7

WO AMENDMENT 6509.17
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2008
-
1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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FSH 6509.17
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The purpose of this handbook is to provide servicewide standards, procedures, and operating
instructions for maintenance and operation of the Automated Timber Sale Accounting (ATSA)
System. Direction related to other aspects of t
imber sale contracting is set out in FSM 1410,
Management Reviews, FSH 1409.11, Fiscal Review and Analysis Handbook; FSM 6560,
Bonding Administration and FSH 6509.11k, Service
-
wide Finance and Accounting Handbook,
FSM 2400, Timber Management, and FSH 2409.
15, Timber Sale Administration Handbook.

01
-

AUTHORITY


Multiple
-
Use Sustained
-
Yield Act of 1960 (74 Stat. 215; 16 U.S.C. 528
-
531); Forest and
Rangeland Renewable Resources Planning Act of 1974 (88 Stat. 476; 16 U.S.C. 1600
-
1614) as
amended by the Nation
al Forest Management Act of 1976 (90 Stat. 2949); and the Federal
Managers' Financial Integrity Act of 1982 (96 Stat. 814) regulate the policies and procedures
involved in selling and maintaining controls over timber.
Chief Financial Officers (
CFO
)
Act

of

1990

(Public Law 101
-
576).

02
-

OBJECTIVES


The Automated Timber Sale Accounting (ATSA) System provides a standardized systematic
approach for managing the financial aspects of timber sale contracts, an approach that meets the
needs of both the Forest Ser
vice and timber purchasers. Specifically, the objectives are to:

1. Perform all required timber sale accounting functions as prescribed by the various
timber sale contracts, permits, and bonding documents.

2. Ensure that reliable information is reportab
le for internal and external users, such as
the Government Accounting Office (GAO), Office of Inspector General (OIG), and
Congress.

3. Provide support to all Agency levels of the timber management program.

4. Maintain individual contract records.

5. Co
llect timber volume and financial data for use in statistical reporting.

6. Ensure that reliable financial data interfaces with the Foundational Financial
Information System (FFIS).

7. Assure quality, production processing of timber sale accounting data
received from
the Timber Information Manager (TIM), the General Ledger to TSA interface (GLTSA)
and the Regional Scale programs occurs.


WO AMENDMENT 6509.17
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2008
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1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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03
-

POLICY


The Automated Timber Sale Accounting (ATSA) System is the official agency source for the
accumulation, rec
ording, and reporting of financial information and related accomplishments. It
is Forest Service policy to:

1. Generate and record timber sale accounting information in ATSA in a reliable and
timely manner, for each administrative National Forest.

2. Ut
ilize the ATSA System as the central accounting repository for timber sale
processes.

3. Retain source documents in accordance with FSH 6209.11, Records Management
Handbook. Examples of source documents include timber sale contracts and
modifications, va
rious Forest Products Permit Forms, Bills for Collection, Purchaser
Credit Reports, Regional Scale Forms and worksheets for volume adjustments and timber
sale administrators' projections.

04
-

RESPONSIBILITY

04.1
-

Washington Office

04.11
-

Chief Financial

Officer and Deputy Chief for National Forest System


The Chief Financial Officer and Deputy Chief for National Forest System are each responsible
for implementing and maintaining internal controls necessary to ensure the integrity of timber
sale financial

data contained in the Timber Sale Accounting System.

04.12
-

Director of Albuquerque Service Center, ASC
-
B&F


The Director for the Albuquerque Service Center, ASC
-
B&F is responsible for:

1. Managing and compiling the reconciliation between timber sale ac
counting (ATSA)
and the financial system (FFIS), including Earned Revenue Reconciliation, Custodial
Liability Reconciliation, Down Payment Reconciliation, and TDTD Reconciliation.

2. Ensuring transactions interface appropriately, timely, and accurately
among FFIS,
TIM and ATSA.

3. Managing TSA accruals.

4. Reviewing and providing input on National Policy and procedures for TSA accounting
operations.

5. Conducting trust fund analysis.

WO AMENDMENT 6509.17
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2008
-
1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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04.13
-

Director of Financial Management


The Director of Financia
l Management is responsible for:

1. Developing, maintaining, and administering the Automated Timber Sale Accounting
(ATSA) System.

2. Establishing policies and standards for internal controls and financial reporting on
timber sale accounting transaction
s.

04.2
-

Field Units

04.21
-

Regional Directors, Natural Resource Management


The Regional Director of Natural Resources Management or equivalent is responsible for
operation of the Automated Timber Sale Accounting (ATSA) System within the region.

04.22
-

Regional Automated Timber Sale Accounting Coordinators


The Regional Automated Timber Sale Accounting (ATSA) System Coordinator is responsible
for:

1. Training Forest ATSA Coordinators.

2. Providing technical advice and problem solving assistance to For
est personnel.

3. Identifying and documenting financial system problems for action by the Washington
Office, Director of Financial Management.

4. Establishing procedures for documenting requests of natural language changes by the
Forests so that a comple
te audit trail is available. Approving and documenting forest
requests for natural language changes, and forwarding these requests to the Washington
Office, Financial Management Systems TSA staff.

04.23
-

Forest Supervisors


The Forest Supervisors, throug
h the appropriate staff officers, are responsible for:

1. Operating the Automated Timber Sale Accounting (ATSA) System within the
proclaimed Forest area.

2. Prescribing the Ranger District responsibilities depending on the volume of business,
personnel,
and equipment capabilities.

WO AMENDMENT 6509.17
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2008
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1

EFFECTIVE DATE: 09/03/2008


DURATION: This amendment is effective until superseded or removed.

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04.24
-

Forest Automated Timber Sale Accounting Coordinators


The Forest Automated Timber Sale Accounting (ATSA) System Coordinators are responsible
for:

1. Ensuring timber sale data is submitted timely to the ATSA system and
verified.

2. Meeting prescribed frequencies for input into ATSA.

3. Distributing ATSA outputs in a timely manner.

4. Informing the Regional ATSA Coordinator of problems and suggested improvements.

5. Providing training to district personnel and sale
administrators on ATSA operational
requirements.

6. Providing technical advice and problem solving assistance to district personnel.

04.25
-

Timber Sale Contracting Officer


Timber sale contracting officers are responsible for:

1. Ensuring that all data
relating to any timber sale contract within their authority are
processed accurately and timely into ATSA.

2. Reviewing and approving the financial status of the purchaser's account, prior to sale
closure and documenting, by signing and dating the final S
tatement of Account before
mailing to the purchaser.

3. Approving, when appropriate, all financial documents relating to contracts within their
authority.

4. Ensuring that all adjustments to trust fund accounts KV and SSF plan collection
amounts, and any

redistribution of funds, are completed prior to the final closure letter
being sent to the purchaser.

5. Ensuring the timely and accurate reporting of sale and collection data, and the timely
deposit of any checks, cash, or other over
-
the
-
counter collec
tions.

04.3
-

Internal Controls


Refer to FSM 6500, Finance and Accounting, section 6501.23, Internal Controls.