The U.S. Geological Survey (USGS) is frequently involved in response to emergency situations involving extreme natural hazard events including hurricanes, volcanoes, earthquakes, floods, and landslides. Costs associated with these activities are normally absorbed into annual operating funds, but in some extreme cases, the bureau submits a request to the Congress for an emergency supplemental appropriation.

When USGS organizations are called upon to participate in various activities related to these events, it is possible that, ultimately, USGS will receive additional funding from the Congress to cover costs. So that USGS can report to the Congress the actual expenditures incurred, cost centers should adhere to the following guidelines for recording obligations and expenditures related to extreme natural hazard events.

Each cost center (primarily field cost centers) with a role in responding to these extreme events, should establish two unique account numbers to facilitate a nationally consistent method of recording and tracking costs. The first account should be titled "Continuity of Service" and the second account should be titled "Analysis of Risk". Subaccounts should also be established under the Continuity of Service and Analysis of Risk account numbers so that expenses can be tracked for each extreme event.

The following types of costs should be included in each subaccount:

Continuity of Service includes additional costs associated with maintaining normal operations during an emergency.

• repairing and replacing damaged stations and equipment (includes strengthening and updating of sites as appropriate);
• installing temporary gages;
• supporting interagency coordination activities (National Weather Service, Federal Emergency Management Agency, State Emergency Management Agency's, etc.).

Analysis of Risk is primarily associated with post-event documentation and analysis. Appropriate costs to record and track include:

• preparing reports to document the event (including salary, supplies, contracts and other costs required for their preparation);
• documenting high-water profiles (when appropriate);
• computing flood-frequency statistics at active and discontinued stations;
• making indirect measurements for floods greater than 50-year events;
• participating in post-flood interagency meetings and task groups.

• regular salary and travel costs for a person doing work (discharge measurements, site visits, etc.) that would normally be done regardless of an extreme event;

The numbering scheme for the Continuity of Service and Analysis of Risk account numbers will be:

In the Biology, Geology, Geography and the Florida Integrated Science Center cost centers, the Continuity of Service and Analysis of Risk accounts and the event subaccounts will be tied to the cost center's "OOS" project at the cost center level.

However, in Water Resources cost centers, accounts 08000 and 08100 listed above will not be set up, but instead subaccounts will be tied to the cost center's data project parent account, 00100 using the same subaccount numbering scheme above. The subaccounts 08001 and 08101 will roll up to the parent account 00100 alleviating the need to move expenses to close out the account. Water Resources cost centers need to establish a new task under the 00100 parent for the Continuity of Service and the Analysis of Risk using the same fund code and 0002X default customer. For example:

Please note that cost centers should expect to absorb the costs associated with extreme natural hazard events, and will be expected to close out the appropriate fiscal year properly. Continuing to track the costs in separate accounts will give USGS the information needed in order to request an emergency supplemental, if USGS has the opportunity to submit one.

If a cost center is unable to absorb the costs associated with a particular extreme natural hazard event within existing fiscal year resources or defer the costs until the next fiscal year, the cost center must contact the appropriate Regional Executive as soon as possible.

(signed) Karen D. Baker (for Carol Aten)
Chief, Office of Administrative Policy and Services