6509.11k,51.3-51.4 Page 1 of 22 FSH 6509.11k - SERVICE-WIDE FINANCE AND ACCOUNTING HANDBOOK WO AMENDMENT 6509.11k-91-2 EFFECTIVE 9/3/91 51.3 - Quarterly Reports. 51.31 - Subunit Level Reports. 51.31a - Management Code Master Proof List, MASC 6305. This report is available from the National Finance Center (NFC) through the Central Accounting System (CAS) Menu (sec. 51.12) for management code information. The purpose of this report is to allow persons responsible for planning and operations to review the active plans on file, check the file information and, if necessary, make additions and deletions to correct deficiencies, or reflect changes in policy or direction. Exhibit 01 is an example of a Management Code Proof List and contains the following information: 1. ACCOUNTING CENTER. A 2-digit numeric field identifying the accounting center (that is, Region, Area, or Station) which is responsible for processing accounting data for the unit. 2. UNIT. A 2-digit numeric field which identifies the unit within a Region or Station. 3. SUBUNIT. A 2-digit numeric field identifying the subunit responsible for the management code. 4. UNIT NAME. Consists of the name of the administrative unit. Management Accounting Structure Codes (MASC) 2103, Table 16 (sec. 21.3) provides the name using the accounting center number and the unit number. 5. SUBUNIT NAME. Consists of the name used to identify the local administrative unit responsible for a management code. The MASC 2103, Table 17 (sec. 21.3) gives the name using accounting center, unit, and subunit numbers. 6. FISCAL YEAR. Currently, the constant is 19 plus the last 2-digits of the fiscal year being listed. In the year 2000 the constant will change to 20. 7. MANAGEMENT CODE. Consists of a numeric character of up to 6 digits, with a value greater than zero, identifying an increment of work or a work process. All planning, allocation, and accounting information relating to an increment of work can be identified with the same unique management code. 8. MANAGEMENT CODE NAME. A 15-character alphanumeric field used to identify or describe the management code. If no name is assigned, the computer program prints "unnamed" on the report. 9. COLLECTIONS ONLY. The letter X in this field indicates the management code is available for collections only; no disbursements shall be made. 10. PLAN NUMBER. Consists of a numeric character of up to 3 digits with a value greater than 0. This is for optional use and refers to a local numbering scheme, such as a multiyear plan number or functional plan number. 11. EFFECTIVE DATE. A 6-digit numeric field used to indicate the effective date of the management code information. 12. BATCH. Batch control number used in processing by NFC. 13. RECORD ID. The Management Code Master File Input form is divided into two portions, Record ID-1 and Record ID-2. These fields are used to identify related types of data for processing purposes. 14. LINE NUMBER. A 2-digit numeric field used to consecutively number lines of coding related to a management code. 15. ACTION. Denotes the last type of action taken on the master file for a management code (add, update, or delete). 16. FUND CODE. This section is sub-divided into three fields: FY (fiscal year identifier), Base, and MY (multiyear indicator). The fiscal year identifies the 4-digit alpha/numeric field used to enter the fund code symbol to which transactions of the management code are recorded. The Base entry is proceeded by the FY identifier and followed by the MY. Only symbols shown in MASC 2103, Table 11 (sec. 21.3 and sec. 55.2) shall be used. 17. APPN. (Appropriation.) Symbol assigned by NFC from MASC 2103 Table 11, (sec. 21.3) and used internally by NFC for linkage to the General Ledger. 18. T/S GROUP. (Treasury symbol grouping.) The number assigned from MASC 2103, Table 11 to tie Fund Codes to treasury symbol groupings. 19. ACCOUNT. A 5-digit numeric field used to enter account data. Instructions governing use of this field are in section 55.4. 20. WORK ACTIVITY. An 8-digit alpha/numeric field used to enter work activity symbol describing category of work covered by the management code. 21. OTHER. An 8-digit numeric field used to accumulate certain prescribed data for accounting purposes. Required use of this field is covered by instructions in section 55.6. 22. OPERATING PLAN. A 10-digit numeric field used for entering the operating plan amount established for an individual management code. Any entry in this field results in an automatic contra entry to a unit's contingent subunit. Amounts up to $99,999,999.99 may be entered. On multiple line management codes, entries in this field shall be used to determine the ratio used for a percentage distribution. If charges are made against a multiple line management code with no operating plan, they shall be charged to the first line of accounting code. If charges are made against a management code for which an operating plan has not been established, they shall appear on the Project Manager's Statement and Subunit Summary Report by Management Code with a deficit balance. 23. MANAGEMENT CODE OPERATING PLAN TOTAL. The total of all operating plan amounts for an individual management code. 24. SUBUNIT OPERATING PLAN TOTAL. The total of all operating plan amounts for all management codes within a subunit. 25. UNIT OPERATING PLAN TOTAL. The calculated total of all operating plans for all management codes within a unit. 26. ACCOUNTING STATION OPERATING PLAN TOTAL. The total of all operating plans for all management codes within an accounting center. 51.31a - Exhibit 01 Example of the Management Code Proof List 130112 PAGE 1 RUN DATE 02/22/88 MANAGEMENT ACCOUNTING STRUCTURE CODES F.S. MANAGEMENT CODE PROOF LIST REPORT NO. MASC6505 ACCOUNTING STATION 13 UNIT 01 WASHINGTON OFFICE FISCAL YEAR 1988 SUB-UNIT 12 FISCAL & PUBLIC SAFETY COLL PLAN EFFECT NAME ONLY NO. DATE BATCH NO. 001225 MGT CODE ACP TVL 000 10/01/87 091713010 REC LINE ID NO ACTN: ADD 1 01 FUND CODE T/S WORK % DIST- OPERATING FY BASE MY APPN GRP ACTIV ACCT OTHER RIBUTION PLAN 2 01 8 NFGA 0813 826 TG4 .00 8,000.00 ACTN: ADD MGT-CODE OPERATING PLAN TOTAL 8,000.00 * * * * * * * * * * * * * COLL PLAN EFFECT NAME ONLY NO. DATE BATCH NO. 001227 MGT CODE TSPIRS TVL 000 10/01/87 091713010 REC LINE ID NO ACTN: ADD 1 01 FUND CODE T/S WORK % DIST- OPERATING FY BASE MY APPN GRP ACTIV ACCT OTHER RIBUTION PLAN 2 01 8 NFTM 0802 825 ET12TM .00 6,000.00 ACTN: ADD MGT-CODE OPERATING PLAN TOTAL 6,000.00 SUB-UNIT OPERATING PLAN TOTAL 14,000.00 UNIT OPERATING PLAN TOTAL 14,000.00 REGION OPERATING PLAN TOTAL 14,000.00 TOTAL MANAGEMENT CODES FOR REPORT 02 TOTAL I.D.1 RECORDS FOR REPORT 02 TOTAL I.D.2 RECORDS FOR REPORT 02 TOTAL RECORDS FOR REPORT 04 TOTAL DELETED RECORDS FOUND 00 51.32 - Unit Level Reports. 51.32a - Job Corps Center Financial Report, BUDG 57-1. The National Finance Center (NFC) produces this 2-page report for each Forest Service-operated Job Corps center to meet upward reporting requirements of the Department of Labor. The following descriptive information is keyed to an example of the report shown in exhibit 01. 1. ACCOUNTING CENTER. Two-digit number identifying the Region which is responsible for operation of the center. 2. CENTER NAME. Name of the center for which expenses are reported. 3. CENTER NO. (Center number.) Three-digit center number assigned to each Job Corps Center by Department of Labor. 4. D.O.L. REG. NO. (Department of Labor Region Number.) Two-digit number identifying where the center is located. 5. QUARTER ENDING. Date of the last day of the quarter being reported. 6. LINE NO. (Line number.) Each line identifies the type of expenses being reported and is self-explanatory by its alpha description. 7. ACCRUAL BASIS COST THIS QUARTER. Cost for each cost category (work activity) reported for the current quarter computed by subtracting year-to-date amounts of previous quarter from current year-to-date amounts. 8. ACCRUAL BASIS YEAR TO DATE. Total cost to date for each cost category reported. 51.32a - Exhibit 01 SEE THE PAPER COPY OF THE MASTER SET FOR SECTION 51.32a - EXHIBIT 01. 51.32a - Exhibit 01--Continued SEE THE PAPER COPY OF THE MASTER SET FOR SECTION 51.32a - EXHIBIT 01. 51.32b - Quarterly Statement of Net Receipts BUDG 61-2. This report is run each quarter from the Reports Data Base file transmitted by NFC to provide each Region with a summary of net receipts by class in Fund Codes 5008, National Forest Fund Receipts, and 5896, National Grassland Receipts. The following descriptions are keyed to content of the BUDG 61-2 report: 1. PERIOD ENDING. Ending date of quarter data is being reported. 2. ACCOUNTING CENTER. Numeric designation of the accounting center covered by the report. 3. CLASS CODE. Resource class code which identifies type of benefit for which a fee was received. 4. CLASS OF RECEIPT. Alpha description of the class code, per section 34.71a, for National Forest Fund Receipts (fund code 5008) and section 34.72 for National Grassland Receipts (fund code 5896). 5. NATIONAL FOREST FUND RECEIPTS. Total net receipts in fund code 5008 from beginning of fiscal year to end of report quarter by class. 6. NATIONAL GRASSLAND RECEIPTS. Total net receipts in fund code 5896 from beginning of fiscal year to end of report quarter by class. 7. ANALYSIS OF DEPOSIT FUND 12X6304 BALANCES. Section provided for optional use in reconciling the Timber Sale Deposit Fund (TDTD) which is Treasury symbol "12X6304". 51.4 - Annual Reports. The National Finance Center (NFC) produces the yearend accounting reports for the Forest Service. The NFC has established approximately 50 tables that provide edit and conversion information for reporting financial data. Use these tables to validate payments and collections. During the preparation of the yearend reports, these tables are frozen so that consistent information is reported during this period of time. All records in the system are run against these tables to produce two files: (1) a detailed list of Forest Service end-of-year records failing edit and (2) a detailed list of valid Forest Service end-of-year transactions. The records failing edit must be corrected and re-entered into the system. After all invalid records have been corrected and any necessary adjustments have been made to the valid file, the master end-of-year report file is established. From the master end-of-year report file, a national fund code control, a national financial statement, and a national budget object statement are produced. These reports are used for review and control purposes by the Washington Office, Director of Fiscal and Public Safety. When the determination is made that these reports are of acceptable quality, the NFC produces the end-of- year reports from this file. 51.41 - Unit Level Reports. 51.41a - Unit Summary of FEDSTRIP Open Items, FEDS 55. This report is a summary of outstanding obligations in the Federal Standard Requisition and Issue Procedures (FEDSTRIP) system as of June 30 each year. This report allows units to review outstanding obligations and make any necessary corrections before the end-of-year closing process. It is produced in hard copy and transmitted to the units by the National Finance Center (NFC) with a letter explaining how to make any necessary adjustments. 1. Date Prepared. Date the report is produced by the computer. 2. FEDS 55. Number assigned to the report by the NFC computer program. 3. Accounting Center. A 2-digit numeric field that identifies the accounting center. 4. Unit. A 2-digit field indicating the numeric code of the unit for which the report is produced. 5. Document Number. The document number includes Requisitioner (REQ), date (Julian date), and item number (SER). 6. Accounting Classification. A 16-digit numeric field where the first 4-digits indicate the Forest Service fund code charged for the purchase. This shall be the fund code for the first line of multiple line management codes. The next 6 digits are the organization structure; that is, accounting center, unit, and subunit. The last 6 digits are the management code used on the FEDSTRIP order. 7. Object Class. Indicates the type of procurement, such as supplies and property. 8. Quantity Ordered. Quantity of items ordered by item number. 9. Quantity Billed. Number of items billed for by item number. 10. Original Obligation. Amount of the obligation by item number. 11. Billed Amount. Amount billed by General Services Administration (GSA). 12. Outstanding Obligations. Amount still outstanding, not paid, or billed back by GSA. 51.41b - Analysis of Work for Other Forest Service Units, BUDG 4B-1. An end-of-year analysis report of work activity TS11 (Work for Others, Forest Service Units) by Region and unit. The TS11 adjustment establishes an accounts receivable refund so that untransferred or uncollected amounts do not distort fund code balances. Because this adjustment is done on the basis of full accounting coding instead of by management code, the adjustment appears in management code 000000 on the September 30 Project Manager's Statement. These reversals are included in work activity TS424 (Prior Year, Delivered Orders) with an off-setting entry in work activity TS11 and carried forward into the new fiscal year. This procedure allows you to transfer intra-regional expenditures in the subsequent fiscal year. The following numbers correspond to various fields on the BUDG 4B-1 report. 1. RUN DATE. The date the report is produced, expressed as month, day, year (mm/dd/yy). 2. BUDG 4B-1. Code used by the National Finance Center (NFC) to identify the computer program that produces the report. 3. PAGE. Displays the page number of the report. 4. REGION. A 2-digit field identifying the appropriate Accounting Station. 5. UNIT. A 2-digit field identifying the appropriate unit with the Region. 6. PERIOD ENDING. Indicates the time period that the report covers, that is, that this is an annual fiscal yearend report. 7. FUND CODE. Report produced by fund code. 8. ACCT. (Account.) There must be an entry in this 5-digit "account" field because it is part of the edit for work activity TS11 when establishing a management code. 9. WORK ACTIVITY. Always enter work activity TS11 for work accomplished for other Forest Service units. 10. SUBUNIT. Subunit within the Region and Unit that is responsible for the obligation or collection. Subunit 99 indicates that the expenditure remains untransferred from the previous fiscal year. 11. OTHER. Column shows any coding used in the 8-digit "other" field of accounting. 12. OBLIGATIONS. Total amount of untransferred expenditures by fund code, account, subunit, and other fields with work activity TS11. 13. RECEIVABLE REFUNDS. Amount of accounts receivable refunds processed against each account. 14. COLLECTION REFUNDS. Amount of collection refunds processed against each account. 15. ADJUSTMENT. Amount established as an accounts receivable refund for the amount of untransferred paid and unpaid TS11 charges. It shall be included in the total of work activity TS424 that is brought forward into the new fiscal year, with an offsetting amount in work activity TS11. 51.41c - Analysis of Reimbursements, BUDG 4B-2. This report is an analysis of reimbursable work activities TS12 (Work for Others, Federal Agencies), TS13 (Work for Others, All Others), TS415 (Gain or Loss in Public Securities), TS421 (Meal Deduction, Reimbursements), TS422 (Quarters Deductions, Reimbursements), HJ1224 (Job Corps Center Operations, Living and Operations), and HJ3 (Job Corps Income), and all work activities in fund code SCSC (Senior Community Service Employment), plus reimbursements in other than reimbursable fund codes, work activities, and object classes. The computer generates this analysis after the regular September 30 reports are run. The Project Manager's Statement, as of September 30, does not include accounting data from this analysis. For this analysis, the computer program selects accounting records that contain any monetary amounts in the year-to-date accounts receivable reimbursement or year-to-date collection reimbursement fields as well as all records containing reimbursement work activities. The program then analyzes these records and makes the following adjustments, except in the reimbursement fund codes. In these fund codes, the program makes only the adjustment explained in item 4, Unreported Accounts Receivable Reimbursements, based on all activity in the fund code, regardless of work activity. 1. Meal Deduction Reimbursements. The program adjusts meal deduction reimbursements that are recorded throughout the year in the work activity from which the salary was paid in object class 0272, Meal Deductions, to work activity TS421 along with an equal amount of obligations from the original work activity. It makes the following adjustments to all records with an object class 0272 and a work activity that is not TS421: a. Reads the record into a hold area. b. Creates a new record using the same accounting data, except it changes the object class to 2530, Contractual Services. The program reverses the sign using the sum of the accounts receivable reimbursement and collection reimbursement as year-to-date obligations, year-to-date accrued expenditures, and year-to-date confirmed disbursements. c. Creates a new record using the same accounting data as the hold record, except that it uses work activity TS421 and object class 2530. The sum of accounts receivable and collection reimbursements is used as year-to-date obligations, year-to-date accrued expenditures, and year-to-date confirmed disbursements. d. Changes the work activity of the old record to TS421 and returns it to the year-to-date file. 2. Obligation Adjustments. The program adjusts obligations to match reimbursements in special income work activities. If the work activity is TS422, TS415, HJ1224, or HJ3 and the fund code is not SCSC (Senior Community Service Employment), WCWC (Working Capital Fund), UDUD (Unresolved Differences, Letters of Credit), or XRTR (Reforestation Trust Fund, Reimbursement), the program performs the following procedure: a. Creates a budget cost adjustment to obligations, accrued expenditures, and confirmed disbursements for the difference between obligations and reimbursements with the original work activity and object class 2530. b. Creates an offset budget cost adjustment depending on the fund code and work activity as described in items (1), (2), and (3): (1) Uses work activity HJ2311 (Building Maintenance) and object class 2530 if fund code is ETCO (Job Corps, Center Operations) and work activity is TS422. (2) Uses work activity LF23 (Facility Maintenance) and object class 2530 if fund code begins with NF (National Forest System fund codes) and work activity is TS422. (3) Uses work activity TG4 and object class 2530 if fund code is not ETCO or does not begin with NF. 3. Erroneous Reimbursements. Converts the record to a refund if the work activity is not TS12, TS13, TS421, TS422, HJ1224, or HJ3, the object class is not 0272, and the fund code is not SCSC, UDUD, or XRTR. See item 4, Unreported Accounts Receivable Reimbursements, for the effect of this change. 4. Unreported Accounts Receivable Reimbursements. The program develops these reimbursements. After the program performs items 1 through 3, it selects records containing work activities TS12 or TS13 and performs the following procedures: a. Subtracts the accounts receivable refund and collection refund from year-to-date obligations. b. Combines year-to-date accounts receivable reimbursements and collection reimbursements. c. Subtracts year-to-date reimbursements developed in item b from year-to-date obligations developed in item a. d. Creates a new record using the amount developed in item c as a year-to-date accounts receivable reimbursement and the same accounting data as the selected record. Reimbursements for which the amount collected exceeds obligations shall appear as credit receivables on this report and shall have the effect of reducing the unobligated balance. The unobligated balance is carried forward to the next fiscal year and appears on the Unit Financial Statement in the operating plan field. All reimbursements receivable at the end of the year shall be included in reverse as reimbursement collections in the new fiscal year's statements. The affected unit must take some type of action in the new fiscal year to clear the receivables. Normal receivables are cleared by a reimbursement receivable again during the new year until collection is accomplished. Negative receivables generated at yearend are normally the result of: (1) Reimbursement collection credited to the wrong account. (2) Failure to report unpaid obligations or expenditures to match reimbursements collected or receivables. The unit must correct these errors in the new year either by a collection adjustment (in the first case) to move the collection to the proper account or by making an expenditure adjustment (in the second case) charging the reimbursement account and crediting a nonreimbursement account. 5. Item Descriptions. The following describes the fields on the BUDG 4B-2 report: a. RUN DATE. Date that the report is produced, expressed as month, day, and year (mm/dd/yy). b. BUDG 4B-2. Name assigned by the National Finance Center (NFC) to identify this report. c. PAGE. Displays the page number of the report. d. REGION. A 2-digit field identifying the appropriate Region, Station, or Area. e. UNIT. A 2-digit field identifying the appropriate unit within the Region. f. PERIOD ENDING. Identifies the end of the accounting period, expressed as month, day, and year (mm/dd/yy). g. FUND CODE. Columm that identifies the fund code used. h. ACCT. (Account.) Column that identifies the numbers the performing unit assigns to identify the paying agency and project. For work activities TS12 and TS13, this field should have an entry because it is part of the edit for establishing a management code. i. WORK ACTIVITY. Work activities that may appear on this report are TS12, TS13, and TS422 plus all work activities in fund codes SCSC, UDUD, and XRTR. j. SUBUNIT. Subunit within the Region and Unit. Subunit 98 should appear only with work activity TS422. k. OTHER. Column that identifies any coding appearing in the "other" field within a selected line of accounting. l. MGMT. CODE. (Management Code.) Column that identifies the management code used to record the obligation or collection. m. OBLIGATIONS. Amount of paid and unpaid reimbursement expenditures and obligations incurred by management code and fund code. Refunds receivable are in negative amounts as indicated by minus (-) symbol. n. RECEIVABLE REIMBURSEMENTS. Amount of receivable reimbursements reported by the unit. o. COLLECTION REIMBURSEMENTS. Dollar amount of collected reimbursements recorded in the Budget Cost System. p. ADJUSTMENT. Computed amount that shall be included as reimbursements receivable in the yearend reports. 51.41d - Unit Financial Statement, Final, BUDG 53-4. This financial statement is produced after the correction process and is prepared in the same format as all previous months (sec. 51.22d). The statement contains a cumulative record of the current year operating plan, collections, reimbursements, and expenditure transactions, plus outstanding obligations from National Finance Center (NFC) payment systems and obligations reported by the Forest Service. 1. This statement includes the previous fiscal year's opening balance file consisting of: a. Work Activities TS424 (Prior Year, Delivered Orders) and TS425 (Prior Year, Undelivered Orders) operating plan and expenditures. b. True work activity contra expenditures. c. Subunit 98 operating plan (unobligated balance forward). d. Reimbursements receivable reversals. 2. This statement also contains the following data from the yearend closing programs: a. Work Activity TS11 Reversals. The program for Analysis of Work for other Forest Service Units, BUDG 4B-1 (sec. 51.41b) creates refunds receivable in the amount of expenditures and obligations less refunds receivable for all work activity TS11 (Work for Others, Forest Service Units) records in the file as of September 30. This refund receivable shall appear on the unit financial statement as a credit obligation. b. Reimbursements Receivable. The program for Analysis of Reimbursements, BUDG 4B-2 (sec. 51.41c) creates reimbursements receivable in the amount of expenditures and obligations less collected and reimbursement receivable for work activities TS12 (Work for Others, Federal Agencies) and TS13 (Work for Others, All Others) file as of September 30. In addition, the program creates work activity TS421 (Meal Deduction, Reimbursements) reimbursements and offsetting expenditures for meal reimbursements in object class 0272 (Meal Deductions) and makes offsetting expenditure adjustments to equal reimbursements in work activities TS422 (Quarters Deduction, Reimbursements), TS415 (Gain or Loss in Public Securities), HJ1224 (Job Corps Center Operations, Living and Operations), and HJ3 (Job Corps Income). The reimbursement receivable shall appear in the reimbursement column on the Unit Financial Statement, while the work activity TS421 adjustment shall appear in both the reimbursement and expenditure columns. 51.41e - Unit Financial Statement, Opening Balance Forward, BUDG 53-4. This Unit Financial Statement shows the data that is in the opening cash balance file from the previous year. This data must remain in the file during the entire year and cannot be adjusted. The prior year fund code symbols have been updated to the appropriate current year or M account symbol. This statement shall include the following data: 1. Work Activities TS424 and TS425 Data. The statement includes operating plan and expenditures in work activity TS424 (Prior Year, Delivered Orders) equal to the amount of accounts payable for the fund code as of September 30. It also includes operating plan and expenditures in work activity TS425 (Prior Year, Undelivered Orders) equal to the amount of undelivered orders for the fund code as of September 30. 2. True Work Activity Contras. The statement includes expenditures in true work activity but with the opposite sign of obligations as of September 30. The sum of these expenditures must offset the expenditures in work activities TS424 and TS425. The TS424/TS425 expenditures and true work activity offsets appear in Subunit 99. 3. Subunit 98 Operating Plan. The amount of the ending unobligated fund code balance from the final BUDG 53-4 that is brought forward to the next fiscal year. An exception to this is fund codes CWKV, CWFS, SSSS, BDBD, TDTD, SDSD, and BCBC (sec. 55.2) where the ending balances come forward by account number. 4. Reversal of Reimbursements Receivable. For each reimbursement receivable reported by the unit at yearend or appearing in the BUDG 4B-2 report (sec. 51.41c), a reversal shall appear in the reimbursement column. 51.41f - Statement of Obligations, BUDG 4V-1. This statement includes fund codes in sequence by fiscal year, fund code, multiple year, fund abbreviation, work activity, total by work activity, fund code total, and Treasury symbol total, and by unit within an accounting center. Obligations shown are computed using the following equation: Year-to-date Obligations - Accounts Receivable, Refunds - Collections, Refunds. This statement includes the following memorandum entries: a. Work Activity TS426. This work activity (Current Year, Delivered Orders) displays the current year accounts payable and accrued liabilities. b. Work Activity TS427. This work activity (Current Year, Undelivered Orders) displays the current year undelivered orders. c. Work Activity TS424 and TS425. These appear for continuing funds only. These amounts are equal to what has been reported in the prior year as obligations, delivered (TS424) and undelivered (TS425) orders. This statement includes current fiscal year annual and continuing fund codes only. It does not include the Working Capital Fund (fund code WCWC) or any deposit funds. All advances, and work activities TS412 (Advances to Other Government Agencies) and TS413 (Advances to Others) are excluded from this statement. Work activity TS416 (Refunds and Transfers), should agree with object class 4400 (Refunds and Transfers) in BUDG 4W-1 (sec. 51.41h). This statement includes all reimbursable expenditures. 51.41g - Statement of Obligations by Work Activity, BUDG 4V-4. This statement is produced by unit and provides work activity totals by fund code. It is produced on the same basis as BUDG 4V-1 (sec. 51.41f). 51.41h - Summary of Personnel Service and Objective Classification by Accounting Center and Unit, Schedule A, BUDG 4W-1. This schedule is prepared by Forest Service fund codes within the unit and accounting center. Schedule A reports are produced by unit as well as by accounting center. They are produced from the final year-to-date report file after distribution of suspense accounts. Total hours worked are converted to staff-years. Excluded from this report are all prior year fund codes, all receipt fund codes, and fund codes NFNF, WDWD, BSBS, CGCG, ARAR, ETET, YCYC, RFRF, TDTD, PUCR, SDSD, and BCBC (sec. 55.2). The accounting center report does not include advances and memorandum entries. The accounting center report does not include units 42 and 43 under Northeastern Station (accounting center 24). These units shall receive separate reports. Following is a summary of subobject classes and their corresponding line numbers: Line No. Subobject Class 148 149 150 Total of 1110, 1199, 1405 151 152 153 154 155 156 157 Total 1120 (except work activity HS1231) 160 161 162 163 164 Total 1160, 1170 170 171 172 176 Total 1190 (work activity HS1231 only) 205 Total line - Sum of lines 150, 157, 164, and 176 212 12XX 213 13XX 221 21XX 222 22XX 223 224 24XX 225 25XX, 1403, 43XX 226 26XX 227 23XX 231 31XX 232 32XX 233 33XX 241 41XX 242 42XX 244 44XX 256 0200 (fund code WCWC only) 333 Total direct obligations - Line 205, 212 through 256 but no reimbursement work activities 334 Reimbursements (work activities TS12, TS13, TS421, TS422, TS415, HJ1224, and HJ3) 335 Total obligations - Line 333 and 334 51.41i - Summary of Personnel Service and Objective Classification, Schedule A-1, BUDG 4W-4. Schedule A-1 is a breakdown by project number for each fund code as required by the Office of Management and Budget. Run this schedule by unit. The project number groups the data by specific A-1 for each fund code which must agree with Schedule A for each fund code. Total hours worked are converted to staff-years. Excluded from this report are all prior year fund codes, all receipt fund codes and fund codes NFNF, WDWD, BSBS, CGCG, ARAR, ETET, YCYC, RFRF, TDTD, PUCR, SDSD, and BCBC (sec. 55.2). Advances and memorandum entries are not included in this report. The accounting center report does not include units 42 and 43 under Northeastern Station (accounting center 24). These units shall receive separate reports. Line number for Schedule A-1 provides the same information as the corresponding line number in Schedule A (sec. 51.41h). 51.41j - Accrued Real Property Unit Summary, BUDG 4Y-1. Produce this report for each unit to provide expenditure information by name of account, account number, other-asset code number, and other-project number. Include paid expenditures and delivered, but unpaid orders. To make adjustments to this report, prepare a Journal Voucher, Form OF-1017G, and submit it to the National Finance Center (NFC). Use NFC account numbers and names of accounts when preparing the journal voucher. The offsetting debit/credit entry shall be to Account 340, Invested Capital. The net NFC adjustment column represents the difference between object class 32XX and all other object classes. The reason for this adjustment is to record all expenditures charged to an asset capital investment code without an asset budget object classification, such as force account work. The NFC posts to the general ledger the amount in the "Net NFC Adjustment" column by Region and account number. The units should post the column "Amount All Object Classes" to their real property records prior to preparation of their annual report to the General Services Administration. The units should submit to the accounting center Journal Vouchers, Form OF-1017G, to make any corrections or adjustments to these reports. The accounting center should prepare a consolidated journal voucher and submit it to NFC. See parent text for a sample journal voucher except use asset codes rather than subfunctions. The NFC does not maintain statistical data. Each accounting centers and units shall maintain statistical inventory data (sec. 56.3). Each accounting centers shall maintain a subsidiary ledger by unit with a grand total for each accounting center (sec. 56.3) This report is sent by the NFC to accounting centers for posting to their subsidiary ledger before forwarding to units. 51.42 - Accounting Center Level Reports. 51.42a - Statement of Obligations, Regional Summary, BUDG 4V-2. This statement includes fund codes in sequence by fiscal year, fund code, multiple year, fund abbreviation, work activity, total by work activity, fund code total, and Treasury symbol total, within an accounting center. Amounts shown represent total obligations less accounts receivable refunds and collections refunds. This statement is produced on the same basis as BUDG 4V-1 (sec. 51.41f) and is a summary of all BUDG 4V-1 reports for each accounting center. The accounting center report does not include units 42 and 43 in the Northeastern Station (accounting center 24). These units shall receive separate reports. 51.42b - Statement of Obligations by Work Activity, Regional Summary, BUDG 4V-5. This statement is produced by accounting center and provides work activity totals by fund code. It is produced on the same basis as BUDG 4V-4 (sec. 51.41g). 51.42c - Summary of Personnel Service and Objective Classification, Schedule A, Regional Summary, BUDG 4W-2. This schedule is a regional summary of personnel services and object classification obligations by Forest Service fund code. This schedule is prepared on the same basis as BUDG 4W-1 (sec. 51.41h) and is a summary of all BUDG 4W-1 schedules for the accounting center. 51.42d - Summary of Personnel Service and Objective Classification, Schedule A-1, Regional Summary, BUDG 4W-5. This is an accounting center summary of Schedule A-1 prepared on the same basis as BUDG 4W-4 (sec. 51.41i). 51.42e - Summary of Obligations by Fund Codes, Schedule B, Regional Summary, BUDG 4W-9. This report is a summary produced by accounting center with a separate breakout for area. Direct obligations for each fund code equal the obligations less refunds and reimbursable obligations in the work activities shown for Federal and non-Federal reimbursements. The row entitled "Reimbursements, Federal", equals reimbursements in work activities TS12 (Work for Others, Federal Agencies) and TS415 (Gain or Loss in Public Securities) and all work activities in fund code SCSC (Senior Community Service Employment). The row entitled "Reimbursements, Non-Federal", equals reimbursements in work activities TS13 (Work for Others, All Others), TS421 (Meal Deduction, Reimbursements), TS422 (Quarters Deduction, Reimbursements), HJ1224 (Job Corps Center Operations, Living and Operations), and HJ3 (Job Corps Income). Total fund codes by budget identification code as stated in the program and financing schedule of the Department of Agriculture's Budget Estimates for the fiscal year. Prior year fund codes, 4-digit receipt fund codes, and fund codes NFNF, WDWD, BSBS, CGCG, ARAR, ETET, YCYC, RFRF, TDTD, PUCR, SDSD, and BCBC (sec. 55.2) are excluded from this report. 51.42f - Staff Years per Million Dollar Obligations, Regional Summary, BUDG 4W-7. This report summarizes staff years and obligations by unit, project, fund code, and schedule A-1 project by accounting center. 51.42g - Accrued Real Property Regional Summary, BUDG 4Y-3. This is a summary of accrued real property by accounting center that provides expenditure information by name of account, account number, and asset code. It includes paid expenditures plus delivered, but unpaid orders. Use this summary as control total for the subsidiary ledger against which BUDG 4Y-1's (sec. 51.41j) are balanced which uses the same format. 51.43 - National Level Reports. 51.43a - National Fund Control (Balance Forward), BUDG 53-5. This statement shows the data that is in the opening cash balance file from the previous year. This data shall remain in the file during the entire year and cannot be adjusted. The prior year fund code symbols have been updated to the appropriate current year or M account symbol. This statement is prepared in the same format as the National Fund Control, BUDG 53-5, described in section 51.24a. 51.43b - National Budget Object Statement, BUDG 4J-1. This report is primarily for review purposes during the end-of-year closing process. The report is listed by Region and then consolidated into Region 99, which is the national level report. Total obligations on this statement must agree with total obligations on the national financial statement and the national fund code control. The Forest Service must accept the data in this statement before the National Finance Center can begin producing the end-of-year reports. 51.43c - National Fund Control, BUDG 4J-2. This report is for review purposes during the end-of-year closing process. Determine if any corrections between fund codes are necessary prior to producing the end-of-year reports. Total obligations in this statement must agree with the National Budget Object Statement (sec. 51.43b) and the National Financial Statement (sec. 51.43d). In addition, total operating plan and revenues on this report must agree with the total operating plan and/or collections on the National Financial Statement. This statement is used as the final review document by the Forest Service before the National Finance Center begins producing end-of-year reports. 51.43d - National Financial Statement, BUDG 4K-1. This report is created for review purposes during the end-of-year closing. Total obligations on this report must agree with total obligations on the National Budget Object Statement (sec. 51.43b) and the National Fund Control (sec. 51.43c). Total operating plan and/or collections on this statement must agree with the operating plan and revenues on the national fund control. The Forest Service must accept the data in this statement before production of the end-of-year reports can begin. 51.43e - Detail List of Forest Service End of Year Records Passing Edit, BUDG 4F-1. Prior to final production of end-of- year reports the National Finance Center edits every accounting record in accordance with yearend specifications provided by the Forest Service. All records passing edit are contained in the report. See section 54.6 for description of the yearend procedures and edits. 51.43f - Detail List of Forest Service End of Year Records Failing Edit, BUDG 4F-2. This is the report of all yearend records not passing edit as described in section 51.43e. See sections 54.61 through 54.61c for a more detailed description of the report and how it is utilized. 51.43g - Correction Proof Listing, BUDG 4H-1. This national report is a summarized proof list by accounting center, sequence number, fund and work activity of yearend adjustments to the BUDG 4F-2 (sec. 51.43f). 51.43h - Detail List of Yearend Changes, BUDG 4H-2. This national report is a detailed listing by accounting center of every record that failed edit (sec. 51.43f) and the correcting entry. 51.43i - Statement of Obligations, National Summary, BUDG 4V-3. This statement includes fund codes by Forest Service symbol and provides obligations, work activity, work activity total, and fund code total. Obligations are computed the same as BUDG 4V-1 (sec. 51.41f). 51.43j - Statement of Obligations by Work Activity, National Summary, BUDG 4V-6. This statement is a national report summarized by accounting center and provides work activity totals within the fund code total. Obligations are computed and statement is produced on the same basis as the BUDG 4V-4 (sec. 41.41g). 51.43k - Summary of Personnel Service and Objective Classification, Schedule A, National Summary, BUDG 4W-3. This schedule is a national summary of personnel services and object classification obligations by Forest Service fund code. This schedule is prepared on the same basis as BUDG 4W-1 (sec. 51.41h) and is a summary of all BUDG 4W-1 schedules for the Forest Service. 51.43l - Summary of Personnel Service and Objective Classification, Schedule A-1, National Summary, BUDG 4W-6. BUDG 4W-6 is a national summary by project number of personnel service and objective classification as required by the Office of Management and Budget. The project number groups the data by specific work activity. Total hours worked are converted to staff-years. This schedule is prepared on the same basis as BUDG 4W-4 (sec. 41i) and is a summary of all BUDG 4W-4 schedules for the Forest Service. 51.43m - Staff Years per Million Dollar Obligations, National Summary, BUDG 4W-8. This report summarizes staff years and obligations by fund code and Schedule A-1 project. The Program Development and Budget Staff in the Washington Office uses this report. Use National Finance Center's (NFC) Management Accounting Structure Coding (MASC) 2103 table 41 (sec. 55.1) to identify and sort data by the proper fund code and project codes. The accounting center report (sec. 51.42f) provides summaries by unit, project, and fund code while the national summary provides summaries by accounting center, project, and fund code. 51.43n - Summary of Obligations by Fund Codes, Schedule B, National Summary, BUDG 4W-10. This report is a national summary produced by accounting center with a separate breakout for area. This report is produced in same format as BUDG 4W-9 (sec. 51.42fe). 51.43o - Personnel Service and Objective Classification, Schedule A-2, National Summary, BUDG 4W-11. This is a national summary of staff-years and dollars as they relate to the budget identification codes as set forth in the program and financing schedule of the Department of Agriculture's budget estimates for the fiscal year. It uses the same format as BUDG 4W-6, Schedule A-1 (sec. 51.43l). Use the National Finance Center's Management Accounting Structure Coding (MASC) 2103 table 47 (sec. 55.1) to identify and sort data by proper budget identification codes. Project number 099 identifies reimbursements and project number 000 summarizes obligations for all other project codes. 51.43p - Obligations by Activity, BUDG 4X-2. This is a national summary report that includes all current year fund codes (sec. 55.2) except NFNF, WDWD, BSBS, CGCG, ARAR, ETET, YCYC, RFRF, TDTD, PUCR, SDSD, and BCBC. Gather data for this report by budget identification code and activity as indicated in the program and financing schedule of the Department of Agriculture's budget estimates for the fiscal year (ex. 01). Use the National Finance Center's Management Accounting Structure Code (MASC) 2103 table 47 (sec. 55.1) to sort this data. 51.43q - Report of Accrued Assets, National Summary, BUDG 4Y-6. This is a national summary of accrued assets listed by Treasury symbol and Forest Service fund code. Accrued expenditures are computed using the following equation: accrued expenditures - accounts receivable refunds - collection refunds = accrued expenditures.