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U.S. Geological Survey Manual

U.S. Geological Survey Instructional Memorandum

No.: APS 2006-07

Issuance Date: June 28, 2006

Expiration Date: Retain Until Superseded

Subject: Policy Guidance Related to 2006 Second Supplemental Funding for Hurricane Katrina/Rita

The U.S. Geological Survey (USGS) has received Supplemental Funding to support costs for consequences resulting from Hurricanes Katrina and Rita. These funds represent the second supplemental received in FY 2006.  Part of the allocation of these funds will be to reimburse the cost centers for staff who volunteered to do the blue roofing in the Gulf Coast.

It is extremely important that the USGS maintain accurate and complete financial records for reporting to the Congress, Department of the Interior, and Office of Management and Budget. All costs spent against this supplemental funding will be reviewed as part of the USGS annual financial audit to ensure that all appropriate documentation and other supporting materials justify the expenditures.

Listed below are the Project information and account structures to be used for supplemental funds in support of Hurricane Katrina and Rita. Each cost center receiving supplemental funding must follow the instructions below to ensure correct accountability of this particular type of funding.

Spending using supplemental appropriation:

The numbering scheme for work conducted with this second supplemental appropriation is as follows:

08700 Account – Second Katrina Supplemental
08701 Sub account
08702 Sub account

If your cost center has been identified to receive a portion of this particular supplemental, it is imperative that you move costs to the new account.

Expenditures that are over and above the supplemental funding should continue to be tracked using the instructions in the USGS Instructional Memorandum No. APS 2005-04. It is critical that the Bureau be able to report the full costs of the Katrina and Rita efforts, not just those supported by the supplemental funding.

According to Instructional Memorandum APS 2005-04, APS 2006-03 and this Instructional Memorandum APS 2006-07, all costs associated with Hurricanes Katrina and Rita must be charged to standard accounts according to the type of funding.  The account structure and the types of costs are as follows:

Account Number

Account Title

Account Use


Katrina Mission

For mission-related expenses associated with Hurricanes Katrina or Rita that are not covered by supplemental funding and are not part of normal programmatic activities


Katrina Supplemental

For FY2005 expenses related to Hurricanes Katrina or Rita reimbursed by the $4 million emergency spending authorized by the Secretary of the Interior


Katrina Reimbursable Mission

For mission-related expenses associated with Hurricanes Katrina or Rita that are being reimbursed through a funding agreement with another agency


Katrina Supplemental

For facility and equipment repair and replacement expenses reimbursed by the $5.3 million FY2006 supplemental funding


Second Katrina

For consequences resulting from Hurricane Katrina/Rita.  To be used for both mission and non-mission related expenses.

Thank you for complying with this guidance. By following the procedures described above we will ensure that we adhere to the relevant Congressional and Administration policies regarding the supplemental funding.

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U.S. Department of the Interior, U.S. Geological Survey, Reston, VA, USA
URL: /usgs-manual/im/aps-2006-07.html
Contact: OA, Office of Policy and Analysis
Issuing Office: Office of Administrative Policy and Services
Content Information Contact: Kelly Bradley, 703-648-5040,
Last modification: 15-May-2017@08:25
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