1909.13,30 Contents
                                        Page 1 of 2

    FSH 1909.13 - PROGRAM DEVELOPMENT AND BUDGETING HANDBOOK
                    WO AMENDMENT 1909.13-94-1
                        EFFECTIVE 9/30/94

                  CHAPTER 30 - BUDGET EXECUTION

                            Contents


30.2   Objectives
30.3   Policy
30.4   Responsibility
30.5   Definitions
30.6   Financial Management Principles

31     FUNDING SOURCES
31.1   Appropriations
31.2   Continuing Resolutions
31.3   Supplemental Appropriations
31.4   Reimbursements
31.5   Recoveries
31.6   Allocation Accounts
31.7   Appropriation Transfers
31.8   Refunds
31.9   Carryover Funds

32     ALLOCATION PROCESS
32.1   Process Schedule
32.2   Program Budgeting and Management Information (PBMI) 
       Advice
32.3   Annual Direction
32.4   Allocations
32.41  Initial Allocation
32.42  Final Allocation
32.5   Allocation Documentation

33     ANNUAL WORK AND FINANCIAL PLANNING
33.1   Annual Work Planning Sequence
33.2   Planning Units and Rates
33.3   Annual Work Plans
33.4   Financing Principles and Guidelines
33.41  Single Funding Principle
33.42  Multiple Funding Principle
33.43  Primary Purpose Principle
33.44  Special Requirements
33.45  Support Costs for Shared Services
33.5   Financial Plans
33.51  Regional Office Financial Plans
33.52  Station, Area, and Institute Financial Plans
33.53  Reserve Funds
33.54  Financial Plan Summaries and Reports
33.6   Special Financing Requirements
33.61  Gifts, Donations, and Bequests for Forest and Rangeland 
       Research
33.62  Other Activities with Special Financing Requirements
33.7   Assessments
33.8   Other Controls
33.81  Administrative Limitations
33.82  Special Limitations
33.83  Project Controls

34     FINANCIAL CONTROLS
34.04  Responsibility
34.04a Washington Office, Director of Program Development and 
       Budget
34.04b Regional Budget Officers
34.04c Station, Area, and Institute Budget Officers
34.1   Systems of Fund Control
34.11  Appropriation Control
34.12  Apportionment Control
34.12a Apportionment Periods
34.12b Apportionment and Reapportionment Form
34.12c Controls
34.12d Revision of Apportionment Allowances
34.2   Control Devices
34.3   Appropriation or Apportionment Violations
34.31  Washington Office Report
34.32  Regions, Stations, Area, and Institute Reports
34.4   Recoveries
34.5   Monthly Financial Monitoring Plan
34.6   Controls by Budget Activity or Subactivity
34.61  Congressional Intent
34.62  Congressional Earmark
34.63  Congressional Reports
34.64  Congressional Guidance
34.65  Legal Availability of Funds

35     MID-YEAR REVIEW
35.1   Reporting Funding Adjustments
35.2   Reporting Target Adjustments

36     REPROGRAMMING
36.1   Reprogramming Authority
36.2   Approval Requirements
36.3   Criteria
36.4   Reprogramming Reports
36.5   Exhibits

37     YEAR-END CONTROLS

38     FINANCIAL REPORTS
38.1   Congressional Intent and Financial Management Analysis
38.2   Evaluation of Management Performance
38.3   Management Attainment Report

39     CARRYOVER FUNDS
39.1   Appropriations Other Than Forest Service Fire Protection 
       (FFFP) and Emergency Firefighting (EFFS) 
39.2   Forest Service Fire Protection (FFFP) and Emergency 
       Firefighting (EFFS) Appropriations