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U.S. Geological Survey Manual

U.S. Geological Survey Manual

U.S. Geological Survey Instructional Memorandum

No. OFM 97-06

Date: March 13, 1997

Date Archived:  December 2008

Subject: Refund Receivables Owed to the USGS

Reference: SM 336.1-2

Reference:  IM replaced by the Financial Operating Procedures Handbook, Chapter 17, Accounts Receivable Billing/Collections

1. Purpose. The purpose of this Instructional Memorandum (IM) is to define refunds and to identify the difference between refunds and reimbursements owed to the U.S.Geological Survey (USGS), and to establish procedures for identifying and recording refund receivables.

2. Background. Survey Manual (SM) Chapters 336.1-2 define procedures for billing customers for amounts owed to the USGS. This IM supplements the information contained in those chapters regarding 1) what constitutes a refund, 2) the difference between a refund and reimbursement receipt, and 3) the accounting for refunds by the Office of Financial Management (OFM).

3. Policy. The USGS debt management program provides for the billing of customers for debts owed to the USGS, initiating followup collection actions, and the deposit of collections.

The USGS issues bills for collection to Federal and non-Federal customers for various activities including 1) reimbursable programs where the USGS has performed work for a customer, 2) credit sales for maps and products, and 3) refunds.

4. Definitions .

5. Types of Refunds.

6. Procedures for Notifying Employees or Vendors of Indebtedness.

7. Contacts.

Name Responsibility Phone Number E-Mail ID
Bruce WoodActing Chief(703) 648-7665
Karen BeatonJFA Bills(703) 648-7659
Cathi CarlsonNon-Federal bills/Collections(703) 648-7611
Diane KeattsFederal bills/OPAC(703) 648-7632
Pam MearaPayroll/employee debts(703) 648-7647

8. Effective Date. This IM is effective upon date of issuance.

9. Cancellation Date. This IM will remain in effect until superseded or canceled.

Timothy E. Calkins, Acting Chief
Office of Financial Management

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