FSH 1809.12 - JOB CORPS CIVILIAN CONSERVATION CENTER HANDBOOK 1/83 WO AMENDMENT 1 414.12 - Center Operations and Maintenance 1. Motor Vehicle Operation, Maintenance and Rental Motor Vehicle Operation and Maintenance. Report the operation, maintenance and repair costs, chargeable to center operations and administration, of vehicles (including GSA and other government motor pool) having as their primary purpose transporting property or passengers. Operation, maintenance and repair costs include such items as fuel, oil, grease, oil filters, anti-freeze, tires, tubes, motor tuneups and repair or replacement of damaged or worn parts. Operation, maintenance, and repair costs of motor vehicles chargeable specifically to vocational skills training projects at Civilian Conservation Centers must be reported under section III of Form JC-78, Job Corps Civilian Conservation Center (sec. 414.3). Motor Vehicle Rental. Report rental costs, chargeable to center operations and administration, of vehicles having as their primary purpose transporting property and passengers. Include vehicles of other agencies charged out on a mileage or use basis. The cost of leased transportation facilities for enrollees' educationl, vocational, or recreational trips shall be reported according to item 7 of sec. 414.11, as appropriate. Report in section III of form JC-78 all motor vehicle rental costs chargeable specifically to work projects at Civilian Conservation Centers. 2. Other General Purpose Equipment Operation, Maintenance, and Rental Other General Purpose Equipment Operation and Maintenance. Report the operation, maintenance and repair costs, chargeable to center operations and administration, of motorized and mobile equipment other than motor vehicles. Operation, maintenance, and repair costs include such items as fuel, oil, grease, oil filters, anti-freeze, tires, tubes, motor tune-ups and repair or replacement of damaged or worn parts. Report in section III of form JC-78 all operation, maintenance, and repair costs of other motorized equipment chargeable to work projects at Civilian Conservation Centers. Other General Purpose Equipment Rental. Report rental cost, chargeable to operations and administration, of motorized and mobile equipment other than motor vehicles. Include equipment of other agencies charged out on a mileage or use basis. Report in section III of form JC-78 the rental cost of other general purpose equipment chargeable to work projects at Civilian Conservation Centers. 3. Center Facilities Maintenance Supplies and Materials. Report the cost of all supplies and materials required in the maintenance and repair of center physical facilities, including sidewalks, fences, grounds, roads, and equipment which is affixed to a structure as an integral component. Report in Section I of form MA-2-223b costs accruing as a result of construction activity relating to initial center establishment. Center Financial Report - Federal Conservation Centers. Contracted Services. Report the cost of all contracted services required for the maintenance and repair of center facilities other than initial center establishment. Equipment Rental. Report the cost of all equipment rented in connection with the maintenance and repair of center facilities other than initial center establishment. 4. Communications Local Telephone Service. Report the cost of local telephone service. Include the cost of basic monthly service and any message unit charges plus applicable excise taxes. Long Distance Calls. Report the cost of long distance telephone calls plus applicable excise taxes. Telephone Service Charges. Report the cost of service for telephone equipment changes and the installation of additional telephones and related equipment. Telephone equipment installation charges associated with the construction or initial rehabilitation of a center must be reported in Section I of form MA-2-223b. Telegraph and Teletype Service. Report the cost of telegraph and teletype service including the rental cost of teletype equipment. In-Center Communications System. Report the cost of operating and maintaining radios, closed circuit television, and other in- center communications systems. Other Communications Costs. Report all other communications costs not reported on one of the above line items. 5. Utilities and Fuel Utilities and Fuel. Report the costs of utility services and fuel which include such items as gas, electricity, water, coal and heating oil. Installation charges associated with these items shall be reported as Construction and Rehabilitation, Section I of form MA-2-223b. 6. Center Administration Supplies and Services Office Supplies and Services. Report the cost of all office supplies required in the administration of the center, including the general purpose supplies such as paper, pencils, paper clips, and erasers used in the educational and vocational programs. (Special items used in the educational or vocational programs, such as drafting supplies, sketching pads, and special forms must be charged to those activities.) Contractual services required for center administration, such as the cost of subcontracted duplicating and printing services, rental cost of office type duplicating machines and data processing equipment, and the cost of maintenance and repair of office equipment must also be reported. Kitchen and Dining Hall Supplies. Report the cost of nonfood supplies and materials required in the operation of the kitchen and dining halls. Include the initial and replacement cost of linens, mess uniforms for the kitchen staff, dishes and utensils. Report in Sectin I of form MA-2-223b all linens and uniforms provided by a commercial linen service. Although the title of this line does not include "services," report on this line the cost of contractual services rendered in connection with the operation of the kitchen and dining halls. Kitchen and Dining Hall Services--Food Services. Report the cost of services rendered by contractor personnel in the preparation and service of food. Kitchen and Dining Hall--Nonfood Services. Report the cost of nonfood services rendered in connection with the operation of the kitchen and dining halls such as equipment maintenance and service. Dormitory Linens. Report the initial and replacement cost of sheets, pillows, pillow cases, mattress covers, blankets and rubberized sheets purchased for the dormitories. Sheets, pillow cases, and other linen supplied by a commercial linen service must be reported on the line below commercial linen. Consumable supplies, such as paper towels, toilet tissue and soap must be reported under miscellaneous. Commercial Laundry Service. Report the cost of laundry service where the inventory of linens is owned by the center. Commercial Linen and Uniform Service. Report the cost of laundry service where the linens and uniforms are supplied by the contractor. Miscellaneous Administrative Supplies and Services. Report the cost of miscellaneous administrative supplies and services required in the operation of the center, such as general cleaning supplies; supplies required for the operation of on-center laundry facilities; consumable supplies, such as paper towels, toilet tissue, and soap; and commercial trash and garbage collection services. Report community relations expenses and the cost of miscellaneous equipment repairs not reportable elsewhere. 414.13 - Center Staff Expenses 1. Staff Salaries, Wages, and Benefits. Assignment of personnel costs to the following categories is based on the primary duties of the position to which these personnel are assigned. If a detailed time reporting system is in effect, it will be used as the basis for the assignment of personnel costs. a. Managerial and Support Personnel. The salaries and related costs of those whose primary duties are in the managerial or support functions must be reported under the appropriate subdivision shown below on form MA-2- 223b. Subdivisions are not applicable to form JC-78. These costs include such items as salaries, lump-sum leave, security clearances, if required, and the employer contributions for retirement, life insurance, and health benefits. Center Director Other Managerial Personnel (exclusive of teaching and work project staff). Positions included here would be Corpsmember Supervisor; Chief, Counseling Services Division; Chief, Work Program Division or Vocational Program Coordinator; Administrative Officer, Assistant Administrative Officer. Exempt employees should be reported here. Office Clerical Personnel. Includes stenos, typists, and clerks. Non-exempt employees should be reported here. Kitchen and Dining Hall Personnel. Includes cooks and cooks' helpers. Maintenance Technicians Other Support Personnel. Includes warehouse workers, supply clerks, laundry operators, and grounds keepers. Consultants b. Educational Program Personnel. The salary and related personnel costs of the Director of Educational Services, teachers, and other personnel whose primary duties are in the general education program should be reported under the appropriate educational program category shown below. These costs include such items as salaries, lump-sum leave, security clearances, if required, and the employer contributions for retirement, life insurance, and health benefits. The salaries and related personnel costs of supervisory personnel whose time is divided among several different educational programs should be reported under Other Educational Programs. The accrual of cost in accordance with the alignment below is not intended to require the installation of time-keeping procedures or realignment of organization, responsiblities, and supervision as it now exists. The amounts reported below can be allocated on a whole person basis where this is valid. Where it is not valid, an allocation, based on estimates by the professional staff, of time devoted to each of these categories expressed as percentages, or otherwise, is satisfactory and entirely acceptable. Mathematics Program Reading Program Other Educational Programs c. Vocational Program Personnel. The salary and related personnel costs of teachers (vocational specialists) and other personnel whose primary duties are in the vocational training program must be reported. These costs include such items as salaries, lump-sum leave, security clearances, if required, and the employer contributions for retirement, life insurance, and health benefits. The salaries and related personnel costs of supervisory personnel whose time is divided among a number of different vocational programs should be reported under Other Vocational Programs. d. Safety and Recreational Program Personnel. (Not for use on form JC-78). Safety and Recreational Program Personnel. Report on this line the salary and related personnel costs of the Recreation Leader and other personnel whose primary duties are in the Safety and Recreation Program. These costs include such items as salaries, lump-sum leave, security clearances if required, and the employer contributions for retirements, life insurance, and health benefits. e. Guidance and Counseling Personnel Guidance and Counseling Personnel. Report on this line the salaries and related personnel costs of the counselors, resident youth workers and advisors, enrollee activity supervisor, and other personnel whose primary duties are in guidance and counseling. These costs include such items as salaries, lump-sum leave, security clearances if required, and employer contributions for retirement, life insurance, and health benefits. f. Medical and Dental Personnel (Full or Part-time). (Not for use on form JC-78). The salaries and related personnel costs of personnel whose primary duties are in the medical and dental functions will be reported under the appropriate subdivision shown below. These costs include such items as salaries, lump-sum leave, security clearances if required, and the employer contributions for retirement, life insurance, and health benefits. A full time doctor or dentist is considered salaried independent of employee benefits. However, a part-time doctor or dentist is not considered salaried unless given the usual employee benefits, in addition to actual dollar remuneration. Doctors. Includes physicians, psychiatrists, osteopaths, and optometrists. Allied Medical Personnel. Charge this account with the salaries and related personnel costs of the medic nurse and other personnel whose primary duties are in the medical/dental function. g. Vocational Skills Training Personnel Vocational Skills Training Personnel. Report the salaries and related personnel costs of the Vocational Program Coordinator/Work Programs Officer, Work Leaders (foremen and technicians), and other personnel whose primary duties are in the vocational skills training program. These costs include such items as salaries, lump-sum leave, security clearances, if required, and the employer contributions for retirement, life insurance, and health benefits. 2. Staff Travel a. Training Expense. (For use on form MA-2-223b only, Sec. II.) Transportation. Report the transportation costs of center staff for training purposes. Include the cost of travel by privately owned automobile or commercial transportation facilites. Report the costs of leased vehicles on the section entitled Motor Vehicle Rental. Per Diem and Miscellaneous Travel Expenses. Report on this line the per diem costs incurred in connection with staff travel for training purposes and miscellaneous expenses related to the travel, such as tolls, taxi fares, private auto to and from terminal, tips, public stenos, and telephone calls. b. Staff Training Tuition and Fees. Report on this line cost of tuition and fees for staff training. Other Training Expenses. Report on this line all other staff training costs with the exception of travel costs reported above. Included will be the cost of such items as rental of facilities, equipment, and supplies, printing and duplication, and contractual support. c. Administrative Travel Transportation. Report on this line the cost of transportation for all staff travel for other than training purposes. Included will be the cost of travel by privately owned automobile or commercial transportation facilities. Per Diem and Miscellaneous Travel Expenses. Report the per diem cost incurred in connection with all staff travel for other than training purposes and miscellaneous expenses related to the travel, such as tolls, taxi fares, private auto to and from terminal, tips, public stenos, and telephone calls. Change of Station Costs. Report all costs related to the transfer of personnel to duty stations including movement of household goods, house hunting expenses, real estate fees, transportation of employee and family, temporary quarters allowances, and other incidental expenses in connection with a change of duty station. 414.2 - INCOME Subsistence. Report the amount of income derived from providing subsistence to staff members, official visitors and others whether by payroll deductions or cash collections. Lodging. Report the amount of income derived from providing quarters and lodging to staff members, official visitors and others whether by payroll deductions or cash collections. Other Income. This includes income items creditable to the appropriation, such as reimbursements from other Federal agencies. 414.3 - Work Project Costs 1. Vocational Skills Training Supplies and Materials Construction Supplies and Materials. Report the costs of construction supplies and materials acquired for use on work projects including the equipment items which qualify as supplies, pursuant to the definition in Section IV of Form MA-2-223b, Center Financial Report - Federal Conservation Centers. Contracted Services. Report costs of contracted services required in connection with work projects. Agency Technical Services. Report the costs of services of Forest Service technical staffs required to accomplish the work projects (engineers, architects, foresters). 2. Equipment Operation and Maintenance Motor Vehicle Operation and Maintenance. Report the costs of the operation, maintenance and repair of motor vehicles chargeable to work projects. Equipment Rental. Report the rental costs of motorized and mobile equipment of other agencies charged out on a mileage or use basis chargeable to work projects. 414.4 - Center Facilities and Equipment. The definitions in this section are for financial reporting on capital expenditures as requried for Form MA-2-223b, Center Financial Report - Federal Conservation Centers. 1. Construction and Rehabilitation. Report the costs of all authorized construction and rehabilitation within the center complex. Include the costs of preparing a center for inital use and all capital outlay for facility projects which are accomplished after the center is in operation, and which would normally be considered capital improvements under IRS guidelines. The cost of mobile trailers purchased for use as staff housing shall also be reported. 2. Equipment. Center equipment is an article of personal property which is complete in itself, is of a durable nature with an expected service life of more than 1 year, and does not ordinarily lose its identity or become a component part of another article when put into use. It includes furniture, machines, and furnishings, or any durable item required to equip an individual or activity to do a job. Such equipment having an original acquisition cost (initial total expense to the Government) of $1,000 or more is termed capitalized nonexpendable personal property and subject to the dollar limitation for capitalized equipment costs. Equipment costing under $1,000 is not included in the accounting records of the general ledger and is not subject to the limitation. For property accounting and accountability requirements, see FSH 6409.31 and FSH 6509.32. The cost to be reported for equipment acquisitions is the total price of the equipment less the amount of any trade-in allowances or discount received. Include in the cost of the equipment the cost of transportation, initial rehabilitation, and installation of the equipment. No cost should be reported for equipment obtained from Government surplus at no cost to the Center; however, any transportation, rehabilitation, or installation cost of surplus equipment should be capitalized. Equipment costs must be reported under the appropriate equipment classification below: Motor Vehicles. Report all costs of acquiring motor vehicles whose principal purpose is the transportation of property and passengers. Educational Equipment. Report the cost of equipment acquired primarily for use in conducting the educational program. Vocational Equipment. Report the cost of equipment acquired primarily for use in conducting the vocational program. Morale, Recreation and Welfare Equipment. Report the cost of equipment acquired primarily for use in the morale, recreation, and welfare program. Kitchen Equipment. Report the cost of all equipment acquired for the kitchen except those items attached to the building. Furnishings. Report the cost of equipment acquired for the purpose of furnishing the dining room, dormitories, and staff quarters. Included will be the cost of such items as dining tables, chairs, beds, dressers, desks and rugs. Medical Equipment. Report all medical equipment acquired for use in the dispensary. 3. Work Project Equipment. Report the cost of all equipment acquired for conducting the work program at Conservation Centers. Include the cost of all self-propelled equipment except motor vehicles; power tools (chain saws, air compressors, concrete mixers); mobile trailers acquired for use as spike camps; the initial acquisition and installation costs of communication radios; and the transportation and initial rehabilitation costs of the above listed equipment.