FSH 1809.12 - JOB CORPS CIVILIAN CONSERVATION CENTER HANDBOOK 1/83 WO AMENDMENT 1 CHAPTER 400 - JOB CORPS FINANCIAL MANAGEMENT, PLANNING AND CLAIMS 410 - FINANCIAL MANAGEMENT PLANNING 411 - Capital Outlay Budgeting. Capital outlay budget planning is done through normal Forest Service channels. The Center Director shall submit the capital request on Form MA-2-222, Job Corps Capital Outlay Budget (Report FS-1800-J), with the center operations budget request in May of each year. Capital outlay funding is provided primarily for equipment replacement. On-center capital improvements will be made as vocational training projects except for critical emergency requirements or those portions of projects which are beyond the capability of the vocational skills training (VST) program. Combined VST/capital requests are handled separately and are covered in 20 CFR 684.109 and chapter 500 of this handbook. 1. Captial Budget Estimates for Centers. Prepare capital outlay budget estimates in the following priority: a. Facility improvements which will be categorized as: (1) Priority 1 - projects essential for health and safety. (2) Priority 2 - repairs and replacement because of obsolescence. (3) Priority 3 - optional facility improvements. b. Capital equipment. All requests for capital outlay funds for facilities and equipment must be supported by back-up summaries containing justifications for capital expenditures. Justification statements must be made on an appended sheet and must be keyed to the line numbers as they appear on the facsimile of form MA-2- 222. These justifications should be written in terms which would be meaningful to persons not associated with the center. Requests for major modifications of utility systems and major equipment must be described to explain why the desired modification or equipment is necessary, suggest possible alternatives, and describe probable effects on the program if the modification/equipment is not approved. See also 20 CFR 684.25. 2. Budget Estimates for Civilian Conservation Centers. Forest Service centers use the following documents to prepare estimates: a. 20 CFR 684.25, Capital Improvement. b. 20 CFR 684.109, Supplementation of VST Project Funds. c. 20 CFR 684.131, Capital Outlay Budget Request. d. ET Handbook No. 334, Job Corps Forms Preparation Handbook, Section IV. e. 20 CFR 684.131, Agency Report of Facility and Equipment Value. Consult 20 CFR 684.131 (d) (3) for instructions on submitting Report FS-1800-AT, Report of Job Corps Facilities and Equipment Values (Form FS- 6500-53). f. FSM 6553.12b--23-41. 412 - Center Operations Budgeting 1. Budget Estimates for Civilian Conservation Centers (CCC). Budget estimates shall be submitted annually by each CCC Director. This report is prepared on Form JC-78, Job Corps Civilian Conservation Centers (see exhibit 1) and is due in the Chief's Office on May 1 (Report FS-1800-J). Aids in preparing the budget are: a. 20 CFR 684.106, VST Budgeting. b. 20 CFR 684.131, Federally Operated CCCs Financial Management and Reports. c. ET Handbook 334, Job Corps Forms Preparation Handbook, Section VIII. d. Interagency agreement. e. FSM 6522.54, 6525.54, and 6553.12b, item 7. 414 - Line Item Definitions. Definitions are provided in sections 414.1-.3 and in FSM 6553.12b, item 7, for all line items appearing on fiscal year operating plan Form JC-78, Job Corps Civilian Conservation Centers, and for financial reporting of Job Corps expenditures on Form MA-2-223b, Center Financial Report - Federal Conservation Centers. The definitions in section 414.4 are for financial reporting on capital expenditures as required for Form MA-2-223b. EXHIBIT 1 IS A SEPARATE DOCUMENT 414.1 - Center Operating Expense 414.11 - Enrollee Expense 1. Clothing Issue Clothing. Report all costs related to the purchase, repair, and replacement of all work clothing and Job Corps uniform items. Cash Clothing Allowance. Report the cost of the allowance provided to enrollees for the purpose of purchasing personal and dress clothing not provided as issue clothing. This line should not be used to report expenditures for issue (work type) clothing purchased locally for enrollees because of stock shortages or odd-size requirements. Special Clothing. Report the cost of special clothing, such as vocational training uniforms, special protective clothing, and recreational clothing. 2. Subsistence--Food Costs Dining Halls. The cost of food, and related direct freight charges, purchased for the dining halls must be reported. Included is the cost of food provided or purchased in connection with subcontracted food service. Labor and other nonfood costs will not be reported. Purchased Meals. Report the cost of meals purchased for enrollees and VISTA volunteers while engaged in offsite activities, such as educational, vocational, and recreational trips. 3. Medical and Dental Fees, Supplies, and Services Doctors' Fees. Report fees charged by doctors not salaried by the Job Corps (including physicians, psychiatrists, osteopaths and optometrists, but excluding dentists for health services performed, independent of where services were rendered.) Include X-rays and other laboratory services provided by the doctor and included in the fee. Dentists' Fees. Report fees charged by dentists (including oral surgeons, orthodontists, endodontists, and periodontists) not salaried by the Job Corps for services performed, independent of where such services are rendered, including X-rays and other laboratory services provided by the dentist and included in the fee. Medical Support. Report charges for medical services rendered by off-center hospitals, medical laboratory and X-ray facilities, where such charges are billed by separate institutions and are not part of doctors' fees; ambulance and mortuary facilities' health personnel other than doctors as defined above; and environmental health facilities. Report the cost of medical insurance for enrollees here. Dental Support. Report charges for dental services rendered by off-center hospitals or other institutions; dental laboratory and X-ray facilities, where such charges are billed by separate institutions and are not part of the dentists' fees; and dental personnel, other than dentists, as defined above independent of where the services are rendered. Supplies and Pharmaceutical Costs. Report charges for all medical and dental supplies and pharmaceuticals (for example, bandages, dental materials, disposable syringes, medicines, drugs), excluding equipment, as defined in Form MA-2-223b, Center Financial Report - Federal Conservation Centers, obtained from the U.S. Public Health Service Supply Center (Perry Point, Maryland), General Services Administration Stores, Veteran's Administration, Department of Defense, or other direct Federal supply sources or obtained at special Federal Government prices from commercial sources listed in the Federal Supply Schedule. Centers must report all medical and dental supplies and pharmaceutical costs. 4. Educational Supplies, Materials, Services and Rentals a. Supplies and Materials. The cost of all supplies and materials used in conducting the educational programs for the enrollees (excluding general purpose items, such as paper, pencils, paper clips, rubber bands, erasers, which will be charged to center administration, office supplies and services) must be reported under the related educational category shown below: (1) Mathematics program (2) Reading program (3) Other Educational programs b. Services. The cost of contractual services for enrollee educational training will be reported under the related educational category shown below: (1) Mathematics program (2) Reading program (3) Other Educational Programs c. Rentals. The cost of facilities (including temporary lodging) and equipment, except motor vehicles, rented for use in connection with educational programs for enrollees must be reported under the related educational category below. The cost of leased vehicles for enrollees' educational trips must be reported in enrollee transportation. (1) Mathematics program (2) Reading Program (3) Other Educational programs 5. Vocational Supplies, Materials, Services and Rentals a. Supplies and Materials. The cost of all supplies and materials used in conducting vocational programs for enrollees must be reported under the related vocational category shown below. Examples of occupational classifications included in these vocational categories appear in Section I of form MA-2-223b. b. Services. The cost of contractual services acquired for enrollee vocational training will be reported under the related vocational category shown below. (1) Automotive. (2) Business, clerical and sales. (3) Cosmetology. (4) Culinary arts. (5) Custodial and maintenance occupations. (6) Electronic assembly and electrical repair. (7) Health and medical occupations. (8) Industrial repair and heavy mechanics. (9) Metal trades. (10) Other vocational programs. c. Rentals. The cost of facilities (including temporary lodging) and equipment, except motor vehicles, rented for use in connection with enrollee vocational training will be reported under the related vocational category below. The cost of leased vehicles for enrollees' vocational trips will be reported in item 7. (1) Automotive. (2) Business, clerical and sales. (3) Cosmetology. (4) Culinary arts. (5) Custodial and maintenance occupations. (6) Electronic assembly and electrical repair. (7) Health and medical occupations. (8) Industrial repair and heavy mechanics. (9) Metal trades. (10) Other vocational programs. 6. Morale, Recreation and Welfare. a. Supplies and Materials. Report the cost of all supplies and materials used in conducting the morale, recreation, and welfare programs for enrollees. Include the appropriated costs of the driver education program. b. Services. Report the cost of all contractual services acquired to conduct the morale, recreation, and welfare programs for enrollees. c. Rentals. Report the cost of facilities (including temporary lodging) and equipment, except motor vehicles, rented for use in conducting the morale, recreation, and welfare programs for enrollees. The cost of leased vehicles for enrollees recreational trips must be reported according to item 7. 7. Enrollee Transportation. The cost of leased vehicles, commercial transportation facilities and incidental expenses (tolls) incurred in connection with transportation of enrollees and authorized guests for educational, vocational, recreational, und other purposes must be reported on the appropriate line shown below. a. Educational b. Vocational c. Morale, Recreation and Welfare d. Other Enrollee Transportation. This includes cost of transportation of enrollees for medical and dental treatment at off-center facilities and other purposes not reportable under items a-c.