U.S. Geological Survey Manual

1. Purpose. This chapter prescribes the procedures and forms to be used for billing other Federal agencies (OFA) for reimbursements due the USGS for services rendered or for the sale of materials, maps, and other products. See SM 500.3 for policy on performing work for other Federal agencies.

2. Applicability. These procedures apply to USGS billings issued to OFA customers, including Department of Defense (DOD) agencies. These procedures include processing the billing/collection of funds through Treasury's automated Intra-governmental Payment and Collection system (IPAC) and via the manually prepared SF 1080, Voucher for Transfers Between Appropriations and/or Funds. SF 1080's are issued only to agencies that are not yet participating in the IPAC system.

This chapter is divided into two parts pertaining to IPAC billings (section 3) and manual SF 1080 billings (section 4).

3. IPAC Billings Treasury's IPAC system is a web-based system that allows agencies to bill/collect funds from OFA's without processing paper billings and checks. The USGS has developed an automated system which allows billing offices to input billing data directly into the USGS IPAC database.

1. Responsibilities.
   1. The Office of Financial Management (OFM) is responsible for processing the billing/collection of funds from OFA's through the IPAC system.
   2. Billing offices are responsible for providing
      1. complete and accurate IPAC billing data through one of the following methods:
         1. Forms 9-2048, Automated IPAC Billing Request - Billing offices input IPAC billing data through the USGS automated IPAC system.
         2. Generated IPAC billings - The Federal Financial System (FFS) generates IPAC billing transactions for the respective billing office based on expenditures incurred against reimbursable agreements established in FFS. Disciplines/regional personnel would need to coordinate the generation of billings via FFS with OFM.
         3. IPAC data files - Billing offices create an IPAC billing data file that is uploaded monthly into FFS and to Treasury. Disciplines/regional personnel would need to coordinate the use of data files with OFM.
      2. IPAC data via the automated 9-2048 unless the office has coordinated with OFM to provide IPAC data via the generated process or via IPAC data files.
      3. a review of monthly FFS reports to ensure that IPAC billing data has been credited to the appropriate agreement or account number.
      4. notification to OFM, Accounts Receivable Branch (ARB) when IPAC transactions are not posted correctly.

2. Procedures and Instructions. IPAC data files must be in the format specified by OFM in order to be accepted by Treasury and by FFS. IPAC transactions must be processed through Treasury before the fifth workday before the end of the month. In order to ensure meeting this requirement, IPAC data files and completed automated forms must be made available to the ARB by 12:00 Noon on the ninth workday before the end of the month in order to be processed in that month. To create an automated 9-2048, the following instructions are provided:
   1. Use either Netscape or Internet Explorer to go to https://gsvaresa01.er.usgs.gov/welcome.nsf [suggestion: Bookmark this site];
   2. At the Login screen, type your Lotus ID and password when asked and click Login;
   3. At the USGS Business Applications Website, click on Go to Forms;
   4. At the USGS Business Process screen, find the 9-2048 and click Create;
   5. Instructions for completing the form are found by clicking the IPAC Instructions button near the top of the screen. Enter all data as indicated on the screen. Required fields are indicated by a red 'check' and there are "?Help" buttons to provide additional information for several data elements.

   The preparer of the 9-2048 may submit the form to OFM for processing or may forward the form to someone else for "approval". If the preparer selects someone as the approver, that person is responsible for submitting the form to OFM for processing. In addition, the preparer should print a copy of the form for the record and must ensure that required backup documentation supporting the IPAC billing is forwarded to the customer as required in the agreement or customer's order.

3. Reviewing of IPAC data. The ARB will review all IPAC data records submitted by billing offices. The ARB will transfer IPAC data records to Treasury by the sixth workday before the end of the month. Records that are rejected by Treasury will be canceled by ARB, and ARB will notify the preparer of the canceled transactions. The ARB will reconcile all IPAC data to ensure all records received were processed.
   Questions pertaining to IPAC can be directed to the Office of Financial Management on 703-648-7604. Questions or problems regarding the automated system can be directed to the USGS Help Desk on 703-648-7300.

4. SF 1080, Vouchers for Transfer. The SF 1080 is the manual billing form issued to agencies that are not yet on the IPAC system. Payments from billed agencies are in the form of a Treasury check. The SF 1080 creates an account receivable in FFS.

1. Responsibilities.
   1. OFM is responsible for processing SF 1080's into FFS and for applying collections against receivables established in FFS.
   2. Billing offices are responsible for providing
      1. initiating SF 1080's to OFA customers that do not yet participate in Treasury's IPAC system;
      2. providing complete and accurate SF 1080 billings and for providing a copy of the form to ARB at the time the bill is sent to the customer;
      3. providing backup documentation to the customer as required in the order or agreement and for ensuring that the customer sends payment in accordance with the bill.

2. Procedures. Billing offices will prepare the SF 1080 with the required information including:
   1. Office address - The address of the USGS office issuing the SF 1080.
   2. Bill Number - Each form will be assigned a Bill Number by the billing office. The number should be in the standard USGS bill number format including the fiscal year the bill was issued, the office's Organization code (cost center) and 5-digit reference number (i.e. 1-6121-01234).
   3. Office billed - The address of the office to receive the SF 1080. >
   4. Order No. - The contract, purchase order, or agreement number identifying the customer's order for the goods or services.
   5. Articles of Service - Description of the service performed or items shipped by the USGS and any other information required by the customer.
   6. Amount and Total - Amount(s) of the item(s) being billed, and the total of these items.
   7. Remittance Sent To - OFM's address is as follows:
      U.S.Geological Survey
      Office of Financial Management
      12201 Sunrise Valley Drive
      Mail Stop 270 (The National Center)
      Reston, Virginia 20192

   8. Accounting Classification - Billing Office. The appropriate accounting information required in order for ARB to process the bill, includes the USGS Agency Location Code (ALC 14080001), agreement number, customer number, budget fiscal year, and the date of the bill. If the bill is for a refund of a previous expenditure, the account number and object class must be included. Also, the name of the USGS contact and the contact's phone number are to be included.

   9. Accounting Classification - Office Charged. If the bill is issued for work performed for a DOD agency or service, the entire accounting/reference number included in the Accounting Classification section of the Military Interdepartmental Purchase Request must be included in the customer's order or agreement.

   10. Distribution of copies. The original copy of the SF 1080 and supporting documentation is to be forwarded to the customer in accordance with the order or agreement. A copy of the bill is to be forwarded to ARB at the address below, or faxed to OFM on 703-648-7687 or 703-648-4112:
       U.S.Geological Survey
       Office of Financial Management
       12201 Sunrise Valley Drive
       Mail Stop 270 (The National Center)
       Reston, Virginia 20192