The purpose of this instructional memorandum is to clarify the requirements and procedures for assigning fund codes to reimbursable agreements and program elements to accounts that are tied to reimbursable agreements.

Fund Codes
Cost centers, when entering a new reimbursable agreement into BASIS+, must assign a fund code. A cost center assigns a fund code on the Fiscal Year Funding Detail screen in the BASIS+ Agreement Module. Three fund codes are possible: SIRAR (1-year reimbursable funds), SIRMR (multi-year reimbursable funds), and SIRXR (no-year reimbursable funds). All accounts funded from by a reimbursable agreement must have the same fund code as the agreement.

Reimbursements are thought of as replacing the appropriated funds U.S. Geological Survey (USGS) would have used to incur obligations on behalf of a customer. Therefore, the fund code assigned to a reimbursable agreement must be consistent with the fund code of the appropriated funds that a cost center would have used to perform the work. If a cost center would have used annual funds, that is, fund code SIRAD (annual appropriated funds), the fund code for a reimbursable agreement is SIRAR (annual reimbursable funds). If a cost center would have used multi-year funds, such as the 2-year funds appropriated to Biology programs, fund code SIRMD (multi-year appropriated funds), the fund code for a reimbursable agreement is SIRMR (multi-year reimbursable funding).

The fund code categorizes reimbursable funding. The fund code does not determine the period of availability of reimbursable funds. Congress establishes the period of availability for appropriated funds. When another Federal agency uses appropriated funds to reimburse USGS for products or services, the period of availability of the funds generally remains unchanged. In general, funds appropriated to another Federal agency for one year remain available for only one year, even if paid to another Federal agency, including USGS. Coding such annual funds with the fund code SIRMR (multi-year reimbursable funds) does not automatically make the funds available for more than one year.

Program Elements
Cost centers, when entering a reimbursable agreement into BASIS+, must also assign the account(s) tied to the reimbursable agreement to a USGS program (program element). An account may be assigned to only one program element. Cost centers enter the program element on the Account screen in the BASIS+ Account Maintenance module. Assigning reimbursable agreements to a USGS program identifies the relevant aspect of USGS's mission that the reimbursable work advances. The USGS reports to the Department of the Interior and the Office of Management and Budget the amount of reimbursable work performed in connection with each USGS program.

Assigning reimbursable work to a specific program is always the best choice. Nevertheless, reimbursable work can span several USGS programs. In some cases, assigning the reimbursable agreement to the predominant program makes sense. In a few cases where the USGS programs involved are part of the same budget activity, assigning the reimbursable agreement to the budget activity's program element is appropriate. For example, a reimbursable agreement that spanned several Geology programs might be assigned to program element 70000, Geologic Hazards, Resources, and Processes. Cost centers may seek the advice of the Office of Budget regarding the reimbursable agreements that do not appear to fall within a single program element.

To ensure that proposed reimbursable work supports a USGS program, each discipline will provide guidelines regarding the assignment of reimbursable work to its programs. The guidelines will be issued as appendices to this instructional memorandum. Cost centers must follow the guidelines and must notify the relevant program coordinator when assigning a reimbursable agreement to a USGS program. For reimbursable agreements assigned to a budget activity, the cost center should coordinate the assignment with the relevant discipline's Chief Scientist. Cost centers must assign program elements carefully because changing the program element assigned to an account can be time consuming.

Responsibilities
The cost center that enters a reimbursable agreement into BASIS+ is responsible for assigning the fund code to a reimbursable agreement and the program element to the account(s) tied to a reimbursable agreement. A reimbursable agreement may have only one fund code and program element. If other cost centers perform work under the reimbursable agreement, the cost center that entered the agreement into BASIS+ is responsible for informing them of the fund code and program element assigned to the agreement. Other cost centers performing work under the agreement are responsible for ensuring that the accounts funded by the agreement are tied to the proper fund code and program element.

If cost centers have entered reimbursable agreements into BASIS+ and have assigned an incorrect fund code or program element, they should make every effort to correct the fund code or program element.

Chief, Office of Administrative Policy and Services

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