U.S. Geological Survey Instructional Memorandum
No. OFS 2002-005
Issuance Date: October 22, 2002
Expiration Date: September 30, 2003
Archive Date: December 2008
Subject: Funding and Account Number Coding for Place-Based Studies
Reference: This IM has expired and procedures for coding are found in Financial Operating Procedures Handbook Chapter 9.2 Financial Basics and Chapter 10.2 Setting Up Accounts in BASIS+.
The program element structure developed for funding PBS accounts in FY 2002 will again be used in FY 2003. It is very important that the program element structure and account coding developed for PBS is adhered to. Information requests, including those related to continuing reviews by General Accounting Office (GAO), require that the bureau be able to expeditiously prepare detailed reports by program element funding source for PBS. In FY 2002, difficulties were encountered in providing accurate reports for PBS due to missing or miscoding of PBS accounts.
There are two sets of special codes established for PBS that are required on the “New Accounts” screen in BASIS+:
For “core” funded PBS accounts, the “Program Element Code” data field should be populated with the pseudo program element corresponding to the particular study-unit and the discipline funding the work. The PBS pseudo program elements are shown in Attachment 1, Account Program Element Codes. This coding will allow accounts to be funded with multiple program elements from the same budget activity level; that is, from the same discipline. However, when authorizing funding to the account, the customer number and agreement number of the actual program element funding this work should be used. Separate accounts must be established for funds received from each discipline.
For accounts that are designated as PBS “enhanced”, the “Program Element Code” data field should be populated with the actual program element providing the funding, not the pseudo program element.
For all PBS accounts, both core and enhanced, the “Joint Planning Activity (JPA)” data field in BASIS+ should be coded with the study-unit area, and core or enhanced dollars. The codes established for this purpose are shown on Attachment 2, BASIS+ Joint Planning Activity codes.
All PBS accounts must be unique and not co-mingled with other project work (non-PBS). As described above, you may fund a “core” project account with more than one program element from a specific discipline; however, all the work must be associated with that specific PBS project. Separate accounts must also be set up for “core” and “enhanced” funding. And finally, any sub-allocations from the original cost center to another must also contain the correct PBS funding and account number coding.
Recent information requests, including some from the General Accounting Office, have not been efficiently processed due to missing coding or miscoding of the Place-Based Studies accounts.
Chief, Office of Fiscal Services