6509.

17_zero_code
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FOREST SERVICE HANDBOOK

NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC

FSH 6509.17- AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

CHAPTER - ZERO CODE

Amendment No.: 6509.17-2008-1

Effective Date: September 3, 2008

Duration: This amendment is effective until superseded or removed.

Approved: JESSE KING Date Approved: 07/25/2008

Chief Financial Officer (CFO)

Posting Instructions: Amendments are numbered consecutively by handbook number and

calendar year. Post by document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 6509.17-2004-4 to 6509.17_contents.

New Document 6509.17_zero_code 7 Pages

Superseded Document(s) by 6509.17_zero_code 8 Pages

Issuance Number and (Amendment 6509.17-2004-1, 04/09/2004)
Effective Date

Digest:

Zero Code - In addition to the specific changes listed below, minor editorial and technical
changes are made throughout chapter.

02 - Removes, at paragraph 6, the reference to Timber Sales Program Information Reporting

System (TSPIRS) and Sale Tracking and Reporting System (STARS) as these automated
processes are no longer being used.

04.12 - Revises the caption from Director of Financial Management Systems to Director
Albuquerque Service Center, ASC-B&F and sets forth responsibilities.
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EFFECTIVE DATE: 09/03/2008 Page 2 of 7
DURATION: This amendment is effective until superseded or removed.

FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

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Digest--Continued:

04.13 - Adds new code and caption Director of Financial Management and sets forth
responsibilities.

04.21 - Removes caption Regional Foresters and text, and adds caption Regional Directors,
Natural Resource Management and sets forth responsibilities.

04.22 - Assigns the caption and direction previously found at section 4.23.

04.23 - Assigns the caption and direction previously found at section 4.24.

04.24 - Assigns the caption and direction previously found at section 4.25.

04.25 - Assigns the caption and direction previously found at section 4.26. Adds, at paragraph 1,
accuracy and timeliness to the responsibilities, and at paragraph 4, a requirement that all
adjustments to KV and SSF plan collection amounts be made prior to contract closure.

04.3 - Adds new code and caption Internal Control and sets forth direction.
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EFFECTIVE DATE: 09/03/2008 Page 3 of 7
DURATION: This amendment is effective until superseded or removed.

FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

CHAPTER - ZERO CODE

Table of Contents
01 - AUTHORITY...............................................................................................................4
02 - OBJECTIVES.............................................................................................................4
03 - POLICY......................................................................................................................5
04 - RESPONSIBILITY......................................................................................................5
04.1 - Washington Office.............................................................................................................5
04.11 - Chief Financial Officer and Deputy Chief for National Forest System......................5
04.12 - Director of Albuquerque Service Center, ASC-B&F..................................................5
04.13 - Director of Financial Management..............................................................................6
04.2 - Field Units.........................................................................................................................6
04.21 - Regional Directors, Natural Resource Management...................................................6
04.22 - Regional Automated Timber Sale Accounting Coordinators......................................6
04.23 - Forest Supervisors.......................................................................................................6
04.24 - Forest Automated Timber Sale Accounting Coordinators...........................................7
04.25 - Timber Sale Contracting Officer.................................................................................7
04.3 - Internal Controls................................................................................................................7
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EFFECTIVE DATE: 09/03/2008 Page 4 of 7
DURATION: This amendment is effective until superseded or removed.

FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

CHAPTER - ZERO CODE

The purpose of this handbook is to provide servicewide standards, procedures, and operating
instructions for maintenance and operation of the Automated Timber Sale Accounting (ATSA)
System. Direction related to other aspects of timber sale contracting is set out in FSM 1410,
Management Reviews, FSH 1409.11, Fiscal Review and Analysis Handbook; FSM 6560,
Bonding Administration and FSH 6509.11k, Service-wide Finance and Accounting Handbook,
FSM 2400, Timber Management, and FSH 2409.15, Timber Sale Administration Handbook.

01 - AUTHORITY

Multiple-Use Sustained-Yield Act of 1960 (74 Stat. 215; 16 U.S.C. 528-531); Forest and
Rangeland Renewable Resources Planning Act of 1974 (88 Stat. 476; 16 U.S.C. 1600-1614) as
amended by the National Forest Management Act of 1976 (90 Stat. 2949); and the Federal
Managers' Financial Integrity Act of 1982 (96 Stat. 814) regulate the policies and procedures
involved in selling and maintaining controls over timber. Chief Financial Officers (CFO) Act of
1990 (Public Law 101-576).

02 - OBJECTIVES

The Automated Timber Sale Accounting (ATSA) System provides a standardized systematic
approach for managing the financial aspects of timber sale contracts, an approach that meets the
needs of both the Forest Service and timber purchasers. Specifically, the objectives are to:

1. Perform all required timber sale accounting functions as prescribed by the various
timber sale contracts, permits, and bonding documents.

2. Ensure that reliable information is reportable for internal and external users, such as
the Government Accounting Office (GAO), Office of Inspector General (OIG), and
Congress.

3. Provide support to all Agency levels of the timber management program.

4. Maintain individual contract records.

5. Collect timber volume and financial data for use in statistical reporting.

6. Ensure that reliable financial data interfaces with the Foundational Financial
Information System (FFIS).

7. Assure quality, production processing of timber sale accounting data received from the
Timber Information Manager (TIM), the General Ledger to TSA interface (GLTSA) and
the Regional Scale programs occurs.
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FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

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03 - POLICY

The Automated Timber Sale Accounting (ATSA) System is the official agency source for the
accumulation, recording, and reporting of financial information and related accomplishments. It
is Forest Service policy to:

1. Generate and record timber sale accounting information in ATSA in a reliable and
timely manner, for each administrative National Forest.

2. Utilize the ATSA System as the central accounting repository for timber sale
processes.

3. Retain source documents in accordance with FSH 6209.11, Records Management

Handbook. Examples of source documents include timber sale contracts and
modifications, various Forest Products Permit Forms, Bills for Collection, Purchaser
Credit Reports, Regional Scale Forms and worksheets for volume adjustments and timber
sale administrators' projections.

04 - RESPONSIBILITY

04.1 - Washington Office

04.11 - Chief Financial Officer and Deputy Chief for National Forest System

The Chief Financial Officer and Deputy Chief for National Forest System are each responsible
for implementing and maintaining internal controls necessary to ensure the integrity of timber
sale financial data contained in the Timber Sale Accounting System.

04.12 - Director of Albuquerque Service Center, ASC-B&F

The Director for the Albuquerque Service Center, ASC-B&F is responsible for:

1. Managing and compiling the reconciliation between timber sale accounting (ATSA)
and the financial system (FFIS), including Earned Revenue Reconciliation, Custodial
Liability Reconciliation, Down Payment Reconciliation, and TDTD Reconciliation.

2. Ensuring transactions interface appropriately, timely, and accurately among FFIS, TIM
and ATSA.

3. Managing TSA accruals.

4. Reviewing and providing input on National Policy and procedures for TSA accounting
operations.

5. Conducting trust fund analysis.

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FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

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04.13 - Director of Financial Management

The Director of Financial Management is responsible for:

1. Developing, maintaining, and administering the Automated Timber Sale Accounting

(ATSA) System.

2. Establishing policies and standards for internal controls and financial reporting on
timber sale accounting transactions.

04.2 - Field Units

04.21 - Regional Directors, Natural Resource Management

The Regional Director of Natural Resources Management or equivalent is responsible for

operation of the Automated Timber Sale Accounting (ATSA) System within the region.

04.22 - Regional Automated Timber Sale Accounting Coordinators

The Regional Automated Timber Sale Accounting (ATSA) System Coordinator is responsible
for:

1. Training Forest ATSA Coordinators.

2. Providing technical advice and problem solving assistance to Forest personnel.

3. Identifying and documenting financial system problems for action by the Washington
Office, Director of Financial Management.

4. Establishing procedures for documenting requests of natural language changes by the

Forests so that a complete audit trail is available. Approving and documenting forest
requests for natural language changes, and forwarding these requests to the Washington
Office, Financial Management Systems TSA staff.

04.23 - Forest Supervisors

The Forest Supervisors, through the appropriate staff officers, are responsible for:

1. Operating the Automated Timber Sale Accounting (ATSA) System within the
proclaimed Forest area.

2. Prescribing the Ranger District responsibilities depending on the volume of business,

personnel, and equipment capabilities.
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DURATION: This amendment is effective until superseded or removed.

FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK

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04.24 - Forest Automated Timber Sale Accounting Coordinators

The Forest Automated Timber Sale Accounting (ATSA) System Coordinators are responsible for:

1. Ensuring timber sale data is submitted timely to the ATSA system and verified.

2. Meeting prescribed frequencies for input into ATSA.

3. Distributing ATSA outputs in a timely manner.

4. Informing the Regional ATSA Coordinator of problems and suggested improvements.

5. Providing training to district personnel and sale administrators on ATSA operational

requirements.

6. Providing technical advice and problem solving assistance to district personnel.

04.25 - Timber Sale Contracting Officer

Timber sale contracting officers are responsible for:

1. Ensuring that all data relating to any timber sale contract within their authority are
processed accurately and timely into ATSA.

2. Reviewing and approving the financial status of the purchaser's account, prior to sale
closure and documenting, by signing and dating the final Statement of Account before
mailing to the purchaser.

3. Approving, when appropriate, all financial documents relating to contracts within their
authority.

4. Ensuring that all adjustments to trust fund accounts KV and SSF plan collection
amounts, and any redistribution of funds, are completed prior to the final closure letter
being sent to the purchaser.

5. Ensuring the timely and accurate reporting of sale and collection data, and the timely
deposit of any checks, cash, or other over-the-counter collections.

04.3 - Internal Controls

Refer to FSM 6500, Finance and Accounting, section 6501.23, Internal Controls.