DOE O 2200.9B Chg 3, Miscellaneous Accounting

DOE 2200.9B m 6-8-92 This page must be kept with DOE 2200.9B, MISCELLANEOUS ACCOUNTING. DOE 2200.9B, MISCELLANEOUS ACCOUNTING, revises DOE 2200.9A to reflect organizational titles, routing symbols, and other editorial revisions required by SEN-6. No substantive changes have been made. a m U.S. Department of Energy Washington, D.C. ORDER DOE 2200. 9B SUBJECT: MISCELLANEOUS ACCOUNTING J. I I 6-8-92 1. . 2. 3. 6. 7. 8. PURPOSE. To provide Department of Energy (DOE) policy and general procedures for payroll accounting (does not include payroll processing procedures), travel and transportation accounting, financial closeout procedures, grant accounting, nuclear waste fund accounting, and other accounting procedures. II ATIONS. DOE 2200.9A, MISCELLANEOUS ACCOUNTING, of 3-30-89. SCQ13E. The provisionsof this Order apply to all Departmental elements and integrated contractors performing work for the Departmental provided bylaw and/or contract and as implemented by the appropriate contracting officer. APPLICABILITY. (See DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, “Introduction,” page I-1, paragraph.) ~. DOE 2200.4, Attachment, “References,” provides a consolidated Iisting of authoritative reference sources for all subject matter contained in the accounting directives (DOE 2200 series). flJ3JECTIVF. To ensure that financial procedures are consistent for special types of financial accounting and subject matter unique to certain organizations. RFFINITIONS. DOE 2200.4, Attachment, “Definitions,’’p rovides a consolidated glossary of financial terms used inthe accounti ng directives. In some instances a term may be defined within the textof an Order where its useis limited to the immediate text. J/FSPONSIBW~. DOE 2200.4. Chapter III. “Responsibilities.’’c ontains the responsibilities for accounting directives. . BY ORDER OF THE SECRETARY OF ENERGY: ? @ IXMALDW.FEARMAN,JR.A:r “ Acting Director AckiWstrati~ andHm ResourcePhnagemnt DISTRIBUTION: INITIATED BY: All Departmental Elements Office of Chief Financial Officer . 6-8-92 9 DOE2200.9B TABLE OF CONTENTS . . 1. 2. 3. 4. i: 7. 8. 9. 10. 9 . Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;: Applicability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Policy . . . . . . . . . . . . . . . . . . . . . ● ● ● ● ● . . ● ● ● . ● ● ● ● ;;neral . . . . . . . . . . . . . . PrivacyAct&’i9+4” : : : ~ : : : : : : : ~ : : : : : . . . . . . . . . . . . . . a. Information Gathering . . . . . . . . . . . . . . . . . . . . . . . . . . b. Handling and Processing Personal Information . . . . . . . . . . . . . Internal Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revlewby Payroll Managers . . . . . . . . . . . . . . . . . . . . . . . . . . Integration with the Accounti ng System . . . . . . . . . . . . . . . . . . . Establishing Basic Payand Basis for and Frequency of Payment . . . . . . Payroll Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;. Basic Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CompressedWorkSchedules . . . . . . . . . . . . . . . . . . . . . . . . :: overtime ● 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e . CompensatoryTimeOff . . . . . . . . . . . . . . . . . . . . . . . . . . . f. Credit Hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . NegotiatedAgreements for Pay . . . . . . . . . . . . . . . . . . . . . . h. Backpay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payroll Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individual Earnings Record . . . . . . . . . . . . . . . . . . . . . . . ;: Memorandum Individual Earnings and Leave Record . . . . . . . . . . . c. Employee’s Leave Record . . . . . . . . . . . . . . . . . . . . . . . . . d. Individual Retirement Record . . . . . . . . . . . . . . . . . . . . . . e. Time andAttendance Record . . . . . . . . . . . . . . . . . . . . . . . . f. Withholding Certificate . . . . . . . . . . . . . . . . . . . . . . . . . Payroll Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;: Order of Withholding Precedence for Deductions . . . . . . . . . . . . c. Special Situations-Order of Deductions . . . . . . . . . . . . . . . . d. Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) Civil Service Retirement System and Federal Employees’ Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Federal Income Taxes and Federal Insurance Contributions Act Taxes . . . . . . . . . . . . . . . . . . . . . . (3) Federal Employees’ Health Benefits . . . . . . . . . . . . . . . (4) Federal Employees’ Group Life Insurance . . . . . . . . . . . . (5) Claims DuefromEmployees . . . . . . . . . . . . . . . . . . . . . (6) Delinquent Taxes Due the United States . . . . . . . . . . . . . (7) State, City, County, and District of Columbia Income and Employ merit Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . (8) Allotments and Assignments of Compensation . . . . . . . . . . (9) Benefits for Temporary Employees . . . . . . . . . . . . . . . . I-1 1-1 I-1 1-1 1-1 I-2 I-2 I-2 I-3 I-4 I -4 I -4 I -4 I-4 I-5 I-5 I-5 I-6 I-7 I-7 I-7 I-8 I -8 I-8 I -8 I-8 I-8 I-9 I -9 I-9 I-9 I -11 1-11 1-11 I -12 I -12 I -13 I-13 I“13 I -13 I -14 I -14 i DOE2200.9B 6-8-92 ● 11. Payroll Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Taxation of Noncash Fringe Benefits . . . . . . . . . . . . . . . . . . . . . 13. Voluntary Leave Transfer Program . . . . . . . . . . . . . . . . . . . . . . . 14. Service Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . a. Service Credit Deposits Under the Civil Service Retirement System for Post-1956 Military Service . . . . . . . . . . . . . . . . . b. Servl ce Credit Deposits Under the Federal Employees Retirement System for Post-1956 Mi 1 itary Service . . . . . . . . . . . . . . . . . c. Credf tabl e Service Toward Retirement for Members of the Cadet Nurse Corps . . . . . . . . . . . . . . . . . . . . . . . . . . . . , d. Creditable Service for National Guard Technicians Under the Civil Service Retirement System and the Federal Employees Retirement System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creditable Service with aNonappropriated-Fund Instrumental Ity . :: Creditable Service with aNonappropriated-Fund Instrumentality Under the Federal Employees’ Retirement System . . . . . . . . . . . .

15. ThrlftSavingsPlan . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . a. Federal Employees’ Retirement System . . . . . . . . . . . . . . . . . b. Civil Service Retirement System . . . . . . . . . . . . . . . . . . . . . Requirements for Contributions . . . . . . . . . . . . . . . . . . . . . 16. ;ilowances and Differentials at Foreign, Nonforeign, and Remote-Worksite Postsof Duty . . . . . . . , . . . . . . . . . . . . . . . . . a. Foreign Allowances and Differentials . . . . . . . . . . . . . . . . . (1) Authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Documentation . . . . . . . . . . . . . . . ... ... ......O (3) Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Federal Income Tax Withholdings . . . . . . . . . . . . . . . . . (5) Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) ProgramCharges . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Nonforeign Allowances and Differentials . . , . . . . . . . . . . . . (1) Authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Advances . . . . . . . . . . . . . . . .. ... .,. .....O. . (4) Maximumpayment . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) Federal Income Tax Withholdings . . . . . . . . . . . . . . . . . (6) ProgramCharges . . . . . . . . . . . . . . . . .ee. .e...e, c. Employees Detailedto Foreign and Nonforeign Posts . . . . . . . . . d. Allowances Based on Duty at Remote Worksites . . . . . . . . . . . . . (1) Authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Documentation . . . . . . . . . . . . . . . ... ... .OO..O. (3) Conditions UnderWhich the Allowance Applies (4) Prescribed Rates . . . . . . . . . . . . . . . . . ::::::::: (5) Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) Federal Income Tax Withholdings . . . . . . . . . . . . . . . . . (7) programcharges . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Payments for Unemployment Compensation . . . . . . . . . . . . . . . . . . . a. Headquarters Payroll and Bonnevil lePower Admini stration. Payroll . . . . . . . . . . . . . . . . . , . . . . , . . , . , . , . . . . . 1-14 1-14 1-15 1-15 1-15 1-16 1-16 1-16 1-17 1-18 1-18 1-18 1-18 1-18 1-18 1-18 1-18 1-19 ● 1-19 1-19 1-20 1-20 1-20 1-20 1-20 1-20 1-20 1-20 1-20 1-20 1-21 1-21 1-21 1-21 I-22 I-22 I-22 I-22 I-22 I-22 i i I 6-8-92 DOE2200.9B 18. 19. 20. . 21. m 22. 23. 24. 25. b. Office of Headquarters Accounting Operations and Bonnevil lePower Administrate on Payroll . . . . . . . . . . . . . . . c. Servicing Personnel Offices . . . . . . . . . . . . . . . . . . . . . . . Lump-Sum Annual Leave Payments . . . . . . . . . . . . . . . . . . . . . . . . Employees Separated from Federal Service . . . . . . . . . . . . . . . :: Survivors of Deceased Employees . . . . . . . . . . . . . . . . . . . . . c. Computation of Lump-Sum Annual Leave Payment . . . . . . . . . . . . . d. Withholdings from Lump-Sum Payments . . . . . . . . . . . . . . . . . . Court Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employees Transferred to International Organizations . . . . . . . . . . Payment by a Transferred Employee . . . . . . . . . . . . . . . . . . . . :: Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

( 1 ) Deposit of Employees Payments . . . . . . . . . . . . . . . . . . (2) paYments to Office of Personnel Management . . . . . . . . . . . (3) Contributions by DOE . . . . . . . . . . . . . . . . . . . . . . . . (4) Memorandum Individual Earnings and Leave Record . . . . . . . . Reemployment from an International Organization . . . . . . . . . . . . . Entitlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :: Computation of Al 1 owance . . . . . . . . . . . . . . . . . . . . . . . . . (1) Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . (2) International Organizations . . . . . . . . . . . . . . . . . . . Employee Actions Whi 1 e on Transfer . . . . . . . . . . . . . . . . . . . ;: DOE Actions Whi 1 e an Employee Is on Transfer . . . . . . . . . . . . . Military Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employees Assigned Under the Intergovernmental Personnel Act . . . . . . Detail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :: Assignment on Leave Without Pay . . . . . . . . . . . . . . . . . . . . . c. Exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Responsibilities for Final Pay . . . . . . . . . . . . . . . . . . . . . . . . Employees Who Die in Service . . . . . . . . . . . . . . . . . . . . . . . . . . I -23 I -24 I-25 I-25 I-25 I-25 I -25 I -25 I -26 I -27 I-27 1-27 I-27 I -27 I-27 I -28 I -28 I -28 I-28 I -28 I-29 I -29 I -29 I -29 I -29 1-30 I -30 1-30 1-31 r . :: :: e. f. 9. h. Procedure . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . I-31 Designation of Beneficiary . . . . . . . . . . . . . . . . . . . . . . . I-31 Unpaid Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-31 Empl oyee’s Death . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-3Z Doubtful Claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-32 Cl aims Involving Minors or Incompetents . . . . . . . . . . . . . . . . I-32 Return of Unnegoti ated Government Checks . . . . . . . . . . . . . . . I-32 Disbursement Voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . I-33 (Reserved) @ 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II I-1 a. Background . . . , . . . . . . . . . . . . . . , . . . . . . . . . . . . . . II I-1 iii 2. 3. 4. 5. 6. 7. 8. 9. 10. b. Appl i cab~l ity . . . . . . . . . . . . . . . . . . Policy . . . . . . . . . . . . . . . . . . . . . . . Types of Contractual Instruments . . . . . . . . . . a. Acquisition Instruments . . . . . . . . . . . . (1) Cost Reimbursement Contracts . . . . . . (2) Firm Fixed Price. . . . . . . . . . . ., . (3) Purchase Order, Blanket Purchase Order. or Other Fixed -Price Arrangements . . . (4) Interagency Agreement . . . . . . . . . . b. Assistance Instruments . . . . . . . . . . . . . (1) Cooperative Agreement . . . . . . . . . . (2) Grant . . . . . . . . . . . . . . . . . . . . (3) Loan or Loan Guarantees . . . . . . . . . Stages of Closeout . . . . . . . . . . . . . . . . . . Physically Completed Contracts . . . . . . . . :: Administrative Closeout . . . . . . . . . . . . c. Closed Contracts . . . . . . . . . . . . . . . . . Termination . . . . . . . . . . . . . . . . . . . . . . Timing Standards . . . . . . . . . . . . . . . . . . . Responsibilities . . . . . . . . . . . . . . . . . . . Administering Office . . . . . . . . . . . . . . ;: Contracting Officer . . . . . . . . . . . . . . .

Contracting Officer’s Representative . . . . :: Field Element Chief Financial Officer . . . . Closeout Documents . . . . . . . . . . . . . . . . . . Summary Settlement Statement . . . . . . . . . :: COR Acceptance . . . . . . . . . . . . . . . . . . Contractor Release . . . . . . . . . . . . . . . :: Contractor Assignment . . . . . . . . . . . . . e. Documents and Records Certificate . . . . . . f. Property Certificate . . . . . . . . . . . . . . 9. Property Clearance . . . . . . . . . . . . . . . h. Patent Certificate . . . . . . . . . . . . . . . i. Patent Clearance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Del i very Order, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J. Office of Scientific and Technical Information Clearance . . . . . k. Security Clearance . . . . . . . . . . . . . . . . . . . 1. Financial Clearance . . . . . . . . . . . . . . . . . . . m. Final Invoice . . . . . . . . . . . . . . . . . . . . . . . n. CO Certification . . . . . . . . . . . . . . . . . . . . . Financial Clearance . . . . . . . . . . . . . . . . . . . . . a. Contract Closeout Package . . . . . . . . . . . . . . . b. Financial Concurrence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) Review and Reconciliation of Financial Records . . . . . , , . (2) Review of Contractor Closeout Documents . . . . . . . . . . . . (3) Review of Final Contract Modification . . . . . . . . . . . . . . (4) Review of Final Invoice . . . . . . . . . . . . . . . . . . . . . . Financial Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. Settlement Objectives . . . . . . . . . . . . . . . . . . . . . . . . . . (1) Financial Settlement . . . . . . . . . . . . . . . . . . . . . . . . (2) Accounting Settlement . . . . . . . . . . . . . . . . . . . . . . . b. Recovery of Advances . . . . . . . . . . . . . . . . . . . . . . . . . . . II I-1 II I-1 I 11-1 I I I-2 I I I-2 I II-2 I II-2 III -2 I II-3 111-3 III -3 I I I-3 111-3 I II-3 I II-3 I II-3 I I I-3 I II-4 I I I-4 III -4 111-4 I I I-4 I II-4 II I-5 I II-5 II I-5 II I-5 I II-5 111-5 I II-5 II I-5 111-5 I II-5 I II-5 I II-5 I II-6 I II-6 II I-6 I I I -6 111-6 III -6 I I I -6 111-6 I II-6 III -6 111-6 I II-6 I 11-7 II I-7 III -8 . . 6-8-92 DOE2200.9B . . ? . 11. 12. 13. 14. Government -Owned Property . . . . . . . . . . . . . . . . . . . . . . . . 111-8 ;: Management and Operating Contractor Property . . . . . . . . . . . . . II I-8 e. Final Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-8 f. Closing Checks–Pai dLetters of Credit . . . . . . . . . . . . . . . . . II I-8 9. Financial Reports and Statements . . . . . . . . . . . . . . . . . . . . I I I-9 h. Documents and Records Disposition . . . . . . . . . . . . . . . . . . . 11 I-9 Integrated Contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111-9

Undelivered Savings Bonds of Contractor Employees . . . . . . . . . . II I-9 ;: Other Outstanding or Uncl aimed Items . . . . . . . . . . . . . . . . . . II I-9 c. Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-10 d. Pension Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II I-10 Miscel 1 aneous Closeout Items . . . . . . . . . . . . . . . . . . . . . . . . . 111-10 . Contract Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-10 :. Terminated or Expi red Contracts . . . . . . . . . . . . . . . . . . . . . I I I-10 Subcontracts–Closeout Responsibility . . . . . . . . . . . . . . . . . . . . II 1-10 Financial Retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-10 Physical Record Retirement . . . . . . . . . . . . . . . . . . . . . . . :: Electronic Records Retirement . . . . . . . . . . . . . . . . . . . . . . c. Departmental Integrated Standardized Core Accounting System Retirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m CHAPTFR IV - GRANTS AND COOPERATIVE MiJiE.FMFNTS 9’ 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a. Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Definitions . . . . . . . . . . . . (1) Grant . : : : : : : : : : : : : : : : : : : ~ : . . . . . . . . . . . . (2) Cooperative Agreement . . . . . . . . . . . . . . . . . . . . . . . (3) Assistance Agreement . . . . . . . . . . . . . . . . . . . . . . . . (4) Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) Recipient . . . . . . . . . . . . d. Applicability . : : : : ~ : ~ : : : ~ : : : : : : : . . . . . . . . . . . . 2. Pol i Cy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Admini s~r”a;i;~ ~o;;rol of Funds . . . . . . . . . . . . . . . . . . . . . ;. Obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Accounting Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :: c. d. e. f. 9. h. Recording of Obligations . . . . . . . . . . . . . . . . . . . . . . . . . Deobligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) Timing of Payments . . . . . . . . . . . . . . . . . . . . . . . . . (2) Disbursement Methods.. . . . . . . . . . . . . . . . . . . . . . . (3) Payments to Financial Assistance Recipients . . . . . . . . . . (4) Withheld Payments . . . . . . . . . . . . . . . . . . . . . . . . . . Cash Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Program Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Receipts/Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments .“ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . I I I -lo I I I -11 I I 1-11 Iv-1 IV-1 Iv-1 Iv-1 IV- 1 IV-1 Iv-1 IV -1 Iv-1 IV- 1 IV -2 Iv-2 IV -2 IV-2 IV-2 IV-2 IV-3 Iv-3 Iv-3 Iv-4 IV-4 IV-4 IV-5 Iv-6 Iv-6 IV-6 v DOE2200.9B 6-8-92 4. Cost Prlncipl es and Allowable Costs . . . . . . . . . . . . . . . . . . . . . Review of Allowable Costs . . . . . . . . . . . . . . . . . . . . . . . . L Cost Sharing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Miscellaneous Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . .

a. Property Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Furnished Property . . . . . . . . . . . . . . . . . . . . . . . . . (3) Acqul red Property . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Real Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) Annual Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . b. Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Financial Procedures . . . . . . . . . . . . . . . . . . . . . . . . (3) Subsequent Disclosures . . . . . . . . . . . . . . . . . . . . . . (Reserved) CHAPTFR VI . NUCLEAR WASTF FUNQ 1. Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purpose . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . ;: Applicability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Responsibilities . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . 5. Budgeting, Funding. and Financing . . . . . . . . . . . . . . . . . . . . . . Budget Formulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . K Budget Execution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;: Funds . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . (1) Interim Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Nuclear Waste . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ;: Plant and Capital Equipment . . . . . . . . . . . . . . . . . . . . . . . (1) Acquisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Dedicated and Borrowed Property . . . . . . . . . . . . . . . . . 6. Administrative Cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . ;: Policy . . . . . . . . . . . , . . . . . . . . . . ● . . . . . . ● . . ● . ● . (1) Personnel (2) Administrat; vie”::::: :::::::::::::: ::::::: : Headquarters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . :: Field Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. Personnel Costs Procedures . . . . . . . . . . . . . . . . . . . . . . . IV-7 IV-7 Iv-8 Iv-8 Iv-8 IV-8 Iv-8 Iv-8 IV-8 IV-9 Iv-9 Iv-9 Iv-9 IV-9 VI-1 VI-1 VI-1 VI-1 VI-2 VI -4 VI -7 VI -lo VI -10 VI -lo VI-10 VI -11 VI-11 VI -11 VI-11 VI-11 VI-11 VI -12 VI-12 VI -12 VI -12 VI -12 VI-13 VI -13 VI -14 VI -14 vi DOE2200.9B . . I o 6-8-92 f. Accounting for Leave. Awards, Bonuses. and Compensatory Time o ● “ ‘V’I-15 ( 1 ) Full-Timepersonnel ....*• OO” OOOOOO ● 0 0 0 ” 0 ” 0 ” V1-15 (2) Other-Than-Full-Time Personnel . . . . . . . . . . . . . . . . . VI-15

7. Accounting . . . . . . . . . . . . . ● . ● “ “O “S ● o ““ “ ● o ● o ● “ o ‘“ ● ~~-~~ a. General .. .. ... ... .00”0oo ● 0000000000000*-0 o - b. Administrative Control of Funds . . . . . . . . . . . . . . . ● “ “ o “ “ VI-16 c. Revenue Recognition . . . . . . . . . . . ● . ● o ● o “ “ o ● “ ● o 0 0 ● “ ‘1-16 d. Collections. . . . . . . . . . . . . .0 “. “O o ● ““ “O o ● “ ● ““ ● “ {~:~~ e. Debts . . . . . . . . . . . . . . . . ““s ”” ”s” ”” ”””--O ● **- f. Authorizations, 0bli9ations ,Costs, and Disbursements . . . . . . . VI-17 9. Plant and Capital Equipment . . . . . . . . . . ● . ● o ● ● “ o ● ● o ● “ V1-17 8. Appropriated Debt. Borrowing, and Repayment . . . . . . . . . . . . . . . . VI-18 ~ a . General . . . . . . . . . . . ....00 ...””” ““””+”+” “O ““ ‘1-18 b. Appropriated Debt . . . . . . . . . . . . . ● ● ““ so ““ ““ ““ ““ “ ● ‘1-19 c. Borrowing . . . . . . . . . . . ● . ● O ● ● ● . ● “ ““ ““ ““ ““ ● “ ““ o ‘1-19 (1) Term . . . . . . . . . . . . .. 0000 ”oooooo ””o ● “”*OO ‘1-19 (2) InterestRate .. ... .0000 oso”o ““”””.””+”””” V1-19 (3) Debt Repayment (principal and Interest) . . . . . . . . . . . . VI-19 9. Cash Management . . . . . . . . . . . . ● . ● . . . . ““ ““ ““ ““ ““ ““ “O ‘1-20 . General .. ... ... ......o .0000OO”O””O””” ““””” ‘1-20 L Documentation . . . . . . . . . . . ● . . . 0 . “ o ● “ o 0 0 “ “ ● o 0 “ ● ‘ 1-20 (1) CashFlowAnalysis .. ... ... *o QooD”o .. ..””””” VI-20 (2) Investment Plan .. ... ... .. ””oooo ““””””””””” VI-20 (3) Pro9ramOperatin9 plane .O. ... o.o ”e””e” .“+”.”+ VI-20 c. Process . . . . . . . . . . . . . . . . . .0 ● . ● ● “ ● o 0 ● ● o ● ““ ● . ‘1-21 d. Investments. . . . . . . . . .0 .0 .0 . . .“ ● ● “ ● o ● ● o +“ O“ ● o ‘1-21 (1) General .. ... ... oQooo ”o” ● OCOOO” OOOO” ”O+” V1-21 (2) Type . . . . . . . . . . . . ......””””””” “O ““ ““”” ● ~~:~~ (3) InvestmentStrate9Y .. ... .OO. OOOO””” “0 00 0 0 0 0 e. Requirements . . . . . . . . . . . . ● ● ● . . ● o ● ● o ● ““ ““ ● ● “O o ‘1-22 (1) Disbursement Reporting . . . . . . . . ● ● ● Q ● ● ● o 0 ● ● ● “ ● VI-22 (2) Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . VI-22 10. Reporting andAuditin9 . . . . . . . . . . . .* ● . ● ● . “ .“ ● o ● ● o ● ● “ VI-22 a. Reports . . . . . . . . . . . . . . ● ● ● ● ● ● ● ● ● ● ● o ● o “ ● “ ● o ● ● ‘ 1-22 ( 1 ) Internal . . ... ... ..OOO~o ” ● “ 0 . 0 0 0 ” o ” c o ” o o Vi-22 (2) External . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VI-22 (3) Other External RePorts. .. ... ... ..”~””” ..O”OOO VI-23 b. Auditing . . . . . . . . . . . . . . . . ● 000 ”OOOO” ”00000 ● - ‘1-23 CHAPTFR VII - TRANsFFR~ (Reserved) vii (and viii ) 6-8-92 DOE2200.9B 1 LHAPTERI. YAYRQLL ACCOUNTING 1. IMMQumm* a. purpu. Thfschapter outllnes the general principles and procedures for preparing payrolls and maintalnfng pay and leave records for cfvilian employ- eesof DOE whether they arepaid on a per annum, a per hour, ora perdaybasfs, as prescribed in the General Accounting Office (GAO) Policy and Procedures Manual for Guidance of Federal Agencies, Tftle6. “Pay, Leave, and Allowances.” b. Applicability. The applfcabflity ofthis chapter is specified in DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, “Introduction,” paragraph. c. EQucY. (1) Payroll offices shall make prompt payment in the proper amount to all persons entftled to bepaid, fncompliancewfth applicable laws, regulations, and legal decfsions.

(2) Payroll offices shall prepare adequate and reliable payrol 1 records promptly. (3) Payroll offices shall make prompt accounting for and disposition ofall authorized deductions from gross pay. (4) Payroll offices shall mafntaf nadequate control over payrol l-related documents and provide for proper retentfon and disposition of all payrol 1- related documents. (5) Payroll offfces shall maintain indivi dual pay records toshow gross corn- pensatfon (including allowances) by type and ’amount, deductions (including al 1 otments) by type and amount, and net pay for each pay period. 2* G.ElmAL. a. The principles and standards fnthe GAO Policy and Procedures Manual for Gufdance of Federal Agencfes areapplfcable as basic requirements tothe payroll system. However, GAO recognizes that circumstances may requireor justify departures in some instances. Such departures must have the prior approval of the Comptroller General. The responsibility for prescribing the useof standard forms is assumed by the following agencies, which will issue the regulations pertaining to their use: the Office of Personnel Management (OPM), the Department of the Treasury, and the Department of State. These agencies generally may make changes in the forms wfthout approval of the Comptroller General, provided that such changes are consistent with the basfc principles and standards set forth in tftle 6 of the GAO Manual. I-1 DOE2200.9B 6-8-92 Paragraph2b b. Payroll operations are governedin various respects byregulatl ons issuedby ● OPM; Federal, and other taxing authorities; the Departmentof the Treasury; the Department of State; the Office of Management and Budget; the llepartmentof Labor; and decisions of the Comptrol ler General. Payroll supervisors and personnel are responsible for keeping themselves informed of the various regulations. c. DOE officials delegated responsibility under the provisions of DOE3600.1Bo TIME AND ATTENDANCE REPORTING, of 2-11-91. and paragraphs 6candd of DOE3550.lA, PAY ADMINISTRATION AND HOURS OFDUTY, of 12-22-87, shall provide copies of current delegations to the payroll office. . a. J.nfornWion Werinq. The Privacy Actof1974(Publ icLaw93-579) establishes certain minimum information-gathering standards for all agencies to protect the privacy and due-process rights of individuals and to ensure that surrender Of Personal information is made with informed consent or with some guarantees of the uses and confidential ity of the information. The act charges each agency to do the following: (1) Collect, solicit, and maintain only personal information that irrelevant and necessary fora statutory purpose of the agency; (2) As far as impracticable, prevent hearsay and inaccuracies by collecting information directly from the people involved; and (3) Inform people requestedor required to reveal information about them- selves whether their disclosure is mandatoryor voluntary, what uses and penal ties are involved, and what confidentiality guarantees surround the information once the Government acquires it. b. Liandl ina amd Processing personal In formWW . The act establishes certain m~nimum standards for handling and processing personal information maintained in the databanks and systems of the executive branch, for preserving thesecu- rityof the computerized or manual system, and for safeguarding theconfiden- tiality of the information. To this end, it requires every department and agency to ensure, by whatever step.$ it deems necessary, the following:

(1) (2) (3) That the information that it keeps, discloses, or circulates about citi- zens is as accurate, complete. timely, and relevant to the agency’s needs as possible; That it refrains from disclosing information on individuals unless itis necessary for personnel actions, payroll transactions, or other employee duties; That it refrains from making information available outside the agency without the consent of the employee and proper guarantees, unless . . I-2 6-8-92 DOE2200.9B Paragraphed pursuant to open-records laws or unless the information is required for certain law enforcement or other purposes: (4) That it takes certain administrative actions to keep account of the people and organizations that have access tothe systemor file and to keep account of disclosures and uses made of the information: (5) That it establishes rules of conductwith regard tothe ethical and legal obligationsin developing and operating a computerizedor other data system and in handling personal data andthat it takes action to instruct all employees in such duties; (6) That itdoes not sell or rent the names or addresses of people whose files it holds: and (7) That it issues appropriate admini strative orders, provides personnel sanctions, and establishes appropriate technical and physical safeguards to ensure the security of the information system and the confidentiality of the information. a. An effective system of internal control is an extremely important factor inthe successful performance of payroll functions, which should be independentof personnel functions. The personnel office shall furnish the payroll office with written authorization for each addition to or deletion from the payroll or change in rate of pay, and the payroll office shall retain a copy of the authori- zation in the employee’s payroll file. For employee-initiated adjustments. suchas savings bond deductions or allotment changes, the employee shall furnish written authorization to the payroll office. Personnel performing the payroll accounting activity shall not perform the function of preparing time and attendance reports. b. Distribution of earnings and leave statements shall bemadeby an employeewho knows the identitiesof the employees towhom the statements are being deliv- ered. Undelivered statements should be mailed to employees by the timekeepers. c . The payroll office shall ensure that payroll data are processed accurately, that delegations of authority as specified inparagraphs6c anddof DOE3550.lA, PAY ADMINISTRATION AND HOURS OF DUTY. aremaintained (see para- graph2c, above), that documentation for the payroll (time and attendance reports and leave authorizations) is approved and authorizedby appropriate DOE officials, and that changes generated by payroll source documents received from the personnel office or the employee are reviewed sufficiently to ensure their accuracy andacceptabil ity. d. The payroll office shall provide summary reports of each employee’s leave and overtime records to the head of the employee’ sdivision or officeor toa designee, for appropriate review and verification. I-3 DOE2200.9B 6-8-92 Paragraph5 ● 5. ~. Payroll managers shall review their operations continually and adjust thereto be as efflcfent, effective. and economical as possible. Managers shall ensure that payroll systems are ln accord with legal requirements.

6. ~.PAY/PERS fs the Departmental system that integrates payroll and personnel functfonsfntoa single database. at the two Departmental payroll offices located at Headquarters and at the Bonneville Power Admlnlstratfon. Tlmeand attendance are maintained ateachfleld slteandtrans- mlttedel ectronlcally to the payroll offices. PAY/PERS. operated by Headquarters, feeds data to the Labor Distribution System and tothe Energy Manpower/ Personnel Resources Information System. The Labor Distribution System classifies andallgns man-hours and associated personal servfces and benefits costs to the Department”s organizational structure and also correlates these costs to the budget and account- Ing controls. The Labor Distrfbutfon System translates and dfstrlbutes payroll data Into lnformatfon used to satisfy budgetary, accounting, and management reporting requirements. Through aserles of edits and tables, the payroll data are modified, expanded. and summarized into transactions topermft interface wfth the Departmental Integrated Standardized Core Accounting System. PAYIPERS, operated by the Bonneville Power Admlnfstratfon, interfaces with the Bonnevfl lePower Administration Labor Distrfbutfon System and the Bonneville Power Admfnfstratfon Financial Management Information System. 7. CYOFPAYI!lEIiI . a. b. c. Documentation required for establishing the basic pay and changes lnthebaslc pay of each employee fs Standard Form 50 (SF-50). ‘Notfff catfon of Personnel Action. w The personnel offfce shall prepare documents establfshfngbasfc pay (see paragraph 7a) fnaccordancewfth the current OPM Salary Table, the Executive Salary Schedules, varfouswage-flxfng authorities forlocalfty rate pay, and the Fafr Labor Standards Act. The Department shall pay thenet pay due the Secretary semimonthly. by check. The Department shall paythe net pay due”all other employees (perannum. per day, per hour) biweekly, by check ordfrect deposft to the employees’ ffnancfal fnstftutfons, asspecfffed. 8. ~. a. ~. (1) The basfcstatutes governing computation ofearnfngs are contafnedfn Tftle5, Chapter 53, “Pay Rates and Systems-: Chapter 54, “Merit Payw; Chapter 55, Subchapter, “PremfumPay”; Chapter 59, “Allowances”: and Chapter 61, “Hours of Work”, of the Unfted States Code (5 U.S.C. 53, 54, 55V, 59. 61). (2) Specfffc regulations appear fntftle 50fthe Code of Federal Regulations ● (5 CFR) and fn the Federal Personnel Manual (FPM). I-4 . 6-8-92 (3) (4) DOE2200.9B P a r a g r a p h e d Further Interpretation of these regulations lscontal nedln FPM Supple- ments 990-2. ‘Hours of Duty, Pay, and Leave. Annotated.” and 532-1, “Federal Uage System.- and FPMChapters 550. ‘pay Admin~strat~on”: 551. “Pay Administration Under the Fair Labor Standards Act”; 610, ‘Hoursof Duty”; and 630. ‘Absence and Leave.- ImDlementationof the above regulatfonsis contained in DOE3540.lA, PERFORMANCE MANAGEMENT AND RECOGNITION SYSTEM; DOE3550.lA, PAY ADMINIS- TRATION AND HOURS OF DUTY; DOE3600.lB, TIME AND ATTENDANCE REPORTING: and DOE3630.lB, LEAVE ADMINISTRATION. b. ~icPav. For pay computation purposes, annual rates of basic pay cover payment for employment durlng52baslc administrative workweeks of40 hours. When itls necessary for computationof payto convertan annual rate ofbasic pay to a basic hourly. weekly. or biweekly rate. the foil owing rules apply: (1) To derive an hourly rate. dtvide the annual rate by 2.087. (2) To derive aweeklyorb~weeklY rate, multiply the hourly rate by400r 80, as applicable.

c. ~. (1) “Compresseds chedule”fs defined as follows: (a) In the case of afull-timeempl oyee, an 80-hour biweekly basic work requirement that is scheduled for less than 10 workdays. (b) In the case of apart-time empl oyee, ablweekly basic work requl re- mentof less than 80 hours that is scheduled for less than 10 workdays. (2) ‘Overtime hours- ls defined as any hours in excessof those specified hours that constitute the compressed schedule. d. QwXln.e. (1) Overtime work maybe ordered or approved only lnwritin9 byan officeror employee towhomthls authority has been specifically delegated (see paragraphs 6C and d of DOE 3550 .lA). (2) The Department shall pay for hours officially ordered or approved for work performed ln excessof 40 hoursin an administrative workweek orln excess of8 hours in a day at the following rates (for compressed work schedules, overtime hours are any hours in excess of those specified hours that constitute the compressed schedule): (a) For an employee whose basic pay is at arate that does not exceed the minimum rateof basic pay for GS-10, the overtime hourly rate of pay is l.5times the hourly rate of basic pay. I-5 DOE2200.9B P a r a g r a p h e d 6-8-92 ● (b) For an employee whose basic pay lsatarate that exceeds themtnimum rate of basic pay for GS-10, the overtime hourly rate ofpaylsl.5 tlmesthe hourly rate of themlnlmum rate of baslcpayfor GS-10. (c) Employees with a Fair Labor Standards Act classification of ’’non- exempt’’ are not subject to thelfmitations of paragraphs 8d(2)(a) and (b). (3) Under 5U.S.C., an employee’s absence from duty on authorized leave with pay does not reduce the amount of overtime payto which the employee Is entitled. For overtime administered under the Fair Labor Standards Act, see instructions contalnedtn the551 series ofFPM. (4) Aggregate pay under 5U.S.C. may not bepaid in excess of the statutory llmitspecified fn5U.S.C. 5547. Payroll systems shall ensure that the statutory limft Is not exceeded. (1) Compensatory tfme off for perfods oflrregularor occasional overtime has the same statutory lfmfts as described in paragraph 8d(4). (2) The earnfngslfmftation formula for compensatory time off fs as follows: Base pay Base pay for Maximum permissible for employee being - overtime payment for GS-15/10 pafdovertfme General Schedule and simflar employees Maximum Maxfmum rate Maximum permissible e payable for number of hours overtime + overtfmeat - of compensatory payment GS-10/l tfme allowed (rounded down) (3) The following fsanexampl eoftheearnings limftatfon formula (rates not recurrent) converted to compensatory tfmeapplfedto aGS-14/8 employee who has worked overtime and reached thecellfng: $3,082.08 S2 ,485.96 $596.12 (base pay - (base pay - (maximum for for overtfme GS-15/10) GS-14/8) payment ) S596 .12 $20.36 i?9 hours (maxfmum + (maxfmum - (maxfmum hours overtfme overtime ofcom ensatory payment) rate for 1’tlmea lowed) GS-10/1) may I-6 . 6-8-92 DOE2200.9B Paragraph8h (4) When an employee hasnot used compensatory tlmewlthln 26 pay periods from thepayperfodin whfchlt was earned, the Department shall pay the employee automatically for overtime worked at the ratein effect when the overtime was earned. The Department must pay an employee whois separated from DOE and transferred to another agency for unused compensatory tlmeto the employee’s credit. (See paragraphs lOe(l) and (3) of DOE 3550.1A.) f. UHKUQJM.

(1) ‘Credft hours- under the Alternative Work Schedule Lawaredeffned as hours of work wfthfn the tour of duty that are fnexcess ofanemployee’s basfc work requirement and that the employee elects toworkso as tovary the length of aworkday or a workweek. (2) Afull-tfme employee may accumulate upto24 hours for carryover from one bfweekly pay period to asubsequent biweekly pay period. (3) Credfthours for apart-time employee arelimftedon aprorata basis. (4) Credfthours earned are nonovertime work hours fnexcess ofsct’teduled hours in the bfweeklypayperlod In whfchthey were worked. The employee shall recefve noaddftfonal pay forcredft hours earned, and the payroll offfce shall credft such hours to theemployee’s account. (5) Credit hours used areconsfdered apart of the basfcworkrequf rement (nonovertfme work) In the bfweekly pay period towhfch they are applied. An employee fsentftled to theemployee’s basic rate of pay for such credit hours. Credit hours shall not beused byan employee to fncrease entltlementto overtfme pay. (6) An employee shall not be pafd Sunday payorhol idaypay for credit hours. (7) An employee shall be pafd for accumulated credlthours at theemployee’s current rateof payas soon as the employee fsno longer allowed towork undera credft hour system. For afull-tfme employee. payment foraccumu- lated credit hours fs lfmltedto not more than 24 hours. For apart-time employee, payment for accumulated credit hours fs limfted basedon a pro rata portfon of the employee’ sbfweekly work requirement. ~. ~. Several of the power marketing admini stratfons negotiate agreements for pay with labor unfons. These Federal workers arepafd accordfng to the terms of the agreements orffnal admfnfstrative action taken and approvedby appropriate authority. h. e. When an employee fs awarded backpay to correct anun~ustfffed or unwarranted personnel actfon, the backpay shall accrue fnterestbegfnnfng on thedate ordates on whfch the employee would have recefved the pay, allowances, and differentials fftheunJustiffed or unwarranted personnel actfon, fnclud- ingadminfstrative error, had not occurred. The rate or rates used to compute the interest payment shall be the annual percentage rateor rates established by the Secretary of the Treasury as the overpayment rate under 26 U,S.C. 1-7 i DOE2200.9B Paragraph8h 6621(a)(l). Interest year) days fn ayear. 6-8-92 shall be compounded dally based on365 (3661n a leap Foraddit~onal details, see HMxWMkW (46 FR 58275 of 12-1-81, 53 FR180720f 5-20-88. 53 FR458860f 11-15-88, and5CFR550.805 and 550.806. 9. MWQUWMU. a. ~.The payroll offtce shall maintain anlndlvidual earnings record for each employee. showing the details of theemployee’s earn<ngs, deductions, and net pay for each pay period. The earnings record shall serveas the source for the followln9: (1) Preparation of SF-2806, ‘Indtvtdual Retirement Record (CARS),’’ and SF-31OO, “Indlvldual Retirement Record (FERS),’’whlchls posted when the employee Is separated or transferred to another Federal agency: (2) Reporting taxable wages under the Federal Insurance Contributions Act: (3) Preparation of Form W-2, “WageandT axStatement,”for Federal Income taxes and State, city, and Oistrict of Columbia Income and employment taxes withheld; and (4) Reporting to State employment security agenctes(SESA’s) under the Federal Employees Unemployment Compensation Law (5 U.S.C. 8501 etseq. ).

b. 1 Far~gvP w. The payroll office shall malntaln arnemorandum lndivfdual earnings and leave record for each employee transferred toan International organization and for each employee assigned under the Intergovernmental Personnel Act. c. vee o The payroll office shall maintain anemployee’s leave record for each employee’who fs subject to the Annual and Sick Leave Act of1951, showing the hours of leave earned and used: the balances of annual leave, stck leave, compensatory time off, leavewlthout pay, mllltary, court. and home leave: annual leave restoredto aseparate leave account: rellglouscompensa- tory time; donated leave; and FECA (Federal Employee Compensation Act on-the- job Injury ). d. ~.The payroll offlceshall malntainan Indlvldual Retirement Record for each employee subject to CSRSor FERS, including any employee transferred to international organizations who elects topartlclpate. Each record consists ofa chronological servlcehlstory and cumulative deductions and payments to OPM during prior payyears> e. ~. Each admtnistratfve office or other designated unft shall malntalna time and attendance record ona dally basis for each employee lnsuch office, andlt shall furnfsha report to the payroll offfce each payperlod, showing the hours of duty, attendance, leave taken, overtime worked. and any other authorized premlumpay for each employees requfredby ● DOE 3600,16, TIME ANO ATTENDANCE REPORTING. I-8 6- I . ● mmmmmmm ● OT “4 (S)qOT~dQJ6QJpd a6*oozz 30aZ6-8-9 OT-I (6) :suoJqJpuo2 6u)moLLo~aq3Japun “(saxeqawoou~ LeJapajq2eq Jo~ KAaLSwI 6U~33}IIIJad 3eq36u\pnL2xa) saqeqSpa3}ufl aqqoqssaupaqqapu) 40squauMedaJ KJoqepueH (8) Z6-8-986 ”0027 3oa (1)POTqdPJ6PJQd 96”oozz 30aZ6-8-9 21-1 . . 0’26-8-9 (Z)POTudQJ6@JPd a6”oozz 30a 6-8-92 DOE2200.9B Paragraph 10d(7) . a work during the pay periodby the average number of hours worked by a full -time employee serving inthe sameor a comparable position (normally. 80 hours per biweekly pay period). The personnel office shall apply the percentage obtained to the Government contribution madeforfull-time employees to arrive at the amount appropriate for the part-time employee. (4) al Em- # GrupllfPI~. . Instructions forwithholding Insurance deductions from employees’ salartes and payment and reporting of such withholdings and related contributions to OPtlare containedin FPM Supplement 870-1, ‘Life Insurance.” and ITFM 3-3000. Uhen uninsured employees transferredto another DOE payroll office or to another Federal agency within a pay period, the transferor and transferee offices shall withhold the required insurance deductions and shall contribute their shares in accordance with the4-day ruleas set forthtn FPM supple- merit 870-1, subchapters. When an employee retires. the transferor office shall make withholdings and contributions subject tothe 4-day rule for optional life insurance for employees younger than age65. In the same manneras any other transfer between payroll off~ces, the offices shall make the full withholding and contribution for regular insurance and for optional insurance for employees 65 and older. The payroll office shall charge insurance contributions by DOE to the programs to which the related salary costs are charged and to Object Class 12, Personnel Benefits. (5) “~. The policy and procedures for collecting claims due from current and former DOE employees, including provision of due-process rlghtsprior to collecting an indebtedness owed to the United States through salaryor other administrative offset. arecontainedln DOE 2200.2A, COLLECTION FROM EMPLOYEES FOR INDEBTEDNESS TO THE UNITED STATES, of 3-17-89.

(6) De linauent T~ Unl~. . Section 63310f the Internal Revenue Codeof 1954 permits District Directors of Internal Revenueto levy upon the accrued salary orwagesof an employee lnorder to satisfy his or her taxl~abillty to the United States. (a) forWi~from employees” salarlesfordelin- quent Federal Income taxes and payment of such wlthholdingsto Dtstrlct Dlrectorsof Internal Revenue are containedin ITFM 3-4070. (b) ~. The Chief Financfal Officer (CFO: CR-l) hasdeslgnated heads of field offices (for field employ- ees) and the Director of the Office of Headquarters Accounting Opera- tlons (CR-50) (for Headquarters employees) as persons upon whom notices of levy areto be served by the District Directorsof Internal Revenue (I TFM 3-4070.20). (7) c1 ni~ia Inco ea d~tmn TaxPS. Instructions for withholding State. cfty. and District of Columbia Income and employment taxes from employees’ salaries and accounting for and remitting these taxes are contained inITFM 3-5000. 1-13 I DOE2200.9B 6-8-92 I Paragraph 10d(8) (8) ~. (a) Instructions forwithhold~n9 allotments for the purchase ofserles EEsavings bonds and for related bond issuance procedures are containedln ITFM 3-6000. (b) Instructions forwfthholdfn9 allotments andassfgnments ofpay (for example, organization dues or pledges to combined charity drives) arecontalnedln ITFM 3-7000. (c) Instructions formak~n9paYments of net pay to ftnanclalor9an~za- tionsfor acredit to accounts of employees and instructions for making the appropriate payroll designations arecontalnedln I TFM 3-8000. (d) Instructions forwithholdin9 allotments of pay forsavin9s and for remitting the withholdings to financial organizations forcredlt to accounts of employees arecontalnedin ITFM 3-9000. (9) ~.Atemporary employee wfth continuous service forat least lyear may enroll ina Federal health beneffts planby payfngboth the Government share and the employee share of thecontrfbu- tfon. For thfs purpose, the temporary employee’s servfce may have abreak of5days or less andstfll be considered continuous. Effective 4-10-91, OPMhasrevisedfts regulations to extend health benefits, life insurance. ● and retirement coverage toany employee servfng under a temporary appoint- merit when the appofntmentfs specifically fntended to lead to conversion to apermanent appointment and fsneededtofulffll anellgfbflfty requirement for the conversion. Such an employee fscalled aprovfsfonal employee. Aprovfsional employee fsnotrequfred to pay both the Govern- mentand employee shareof the health beneffts premfum. When an employee Is converted toaprovisfonal appointment, heorshelsglven the opportunftyto enroll or change enrollmentin a health plan. 11. Ull ~. Payroll vouchers and vouchers for lump-sum leave payments shall be scheduled on SF-1166 OCR, “Voucher and Schedule of Payments.” Detailed requfre- ments and examples for thepreparatfon of payroll vouchers arecontalned In ITFM 3-2000. 12. ~.The Internal Revenue Code requires that certain noncash frlngebeneflts belncludedfn anemployee’s fncomeas compensation subject to income and employment taxes. Taxable noncash frfngebeneflts provfded by the employer fncludeautomobfles used forcommutfng. afrcraftflfghts for per- sonal purposes, discounts on property or services (lodgfng accommodation and meal servfces), membershfpfn social clubs, memberships inoffsfte health and fftness facilities, and tickets to entertainment or sporting events (IRS Ffnal Regula- tions, 26 CFRpartsland 602, and~t. 54 FR28576, of 7-6-89). The Department shall Include the amount of the noncashfrfnge benefits in the taxable waaes of the affected emDloYee. The Dayroll office shall w~thholdno income tax for ●—-— noncash fringe beneffts”from the Socfal Security andthemedfcare

1-14 employee’s wages: however. ftshall wfthhold — portion of Social Security. ff applicable. The 6 - 8 - 9 2 DOE2200.9B ● Paragraph 14a(3) IRS Commut~ng Special Valuation Rule provides for arateof$l.50 per one-way trip to value anemployee”s useofanemployer-provided automobile for commuting. The Department shall exclude an employee whousesaDOE-provided automobile 120r fewer round trtpsperyear from reporting under the Department’s Interpretation of the IRSdeminlmis rule. 13. ~.DOE employees voluntarily may transfer earned annual leave to other Federal employees who have amedical emergency that Is likely to result in prolonged absence with substantial loss of income. Only earned annual leave maybe donated; nefthersfck leave nor advanced annual leave maybe donated. ADOE employee may request that aspecifled number of hoursof the employee’s earned annual leave balancebe transferred from that account to the account ofa specified DOE employee whois an approved leave recipient. The donor must make the requeston DOE F3630.1, ‘Leave Donation,- and give the completed form tohisorhertlme and attendance clerk for transmission to the payroll office. The total amount of leave that adonor may transfer toother Federal employees is subject to thelimltsspe- cffied in paragraph 9of DOE 3630.2, VOLUNTARY LEAVE TRANSFER PROGRAM. ADOE employee who wants to donate leave to employeesof other agencies shall complete DOE F3630.1, paylngpartlcular attention to items concerning thereclpient’s employing agency and organization andthematling address of the reclplent’s payroll office. The donor shall complete theremalnder of the form in the same manneras foradonatlon to another DOE employee. The DOE payroll off~ce shall deduct the donated leave from the donor’s leave account andtransmlt the approved donation form to thereclplent’s payroll office. Donated leave isconsldered income andwlll be subject tolncome taxes. (DOE 3630.2 provides further Information on the voluntary leave transfer program.) a . %rylce credit Reposits ~timmnLWMm for pOSk WMllltarv S~rviw procedures are outlined below (FPMletter 831-77 and FPM supplement 830-l, chapter 22. provldeaddltlonal Information on this topic). (1) Aperson who first became an employee inaposltlon under CSRSon orafter 10-1-82 shall receive CSRScredtt for post-1956 military service attime of retirement only if the person makes a deposit forthemflitary service. The deposit shall be 7percent of basicmllitary payrecefved, plus Interest accruing after u2-year grace period. (2) Aperson who first became an employee lnaposltion under CSRS before 10-1-82 shall have the optionof efthermaklng thedepostt for post-1956 mllltaryservlceor recelvlng credit andhavfng the annuity recomputed at age 62toellmlnate post-1956 mllltary servlceif the person isellglble for Social Security old-age orsurvlvor beneffts. Included ls anyone who was covered byCSRS before 10-1-82 andagaln employed under CSRS onor after 10-1-82. (3) Publlc Law 97-253 requires that deposits for post-1956 mflltaryservtcebe made to theemployee’s employtng agency. The agency must malntainasepa- rate Individual Retirement Record for each employee who makes adeposft for post-1956 milltary service. Each employee who makes a deposft to the 1-15 DOE2200.9B 6-8-92 — agency shall have two SF-2806’s. one for CSRSdeductlons andoneformil~- taryserv?ce deposit. Under no condition shall adeposit made formilttary service be posted on theemployee’s CSRS SF-2806.

Its M the Fed&ral Fm~ System tlzt PosY-1956 Mf~fta Y SerYW2r procedures are outlined ;elow (5 CFR 842.306 and 842.307 provide additional informatlonon thlstoplc). Paragraph 14a(3) ● b. (1) (2) Credit foraperfod ofmflltaryservfce fsnotallowedlf theemployeets recefvingmllftary retirement pay forthatperfod awarded for reasons other than service-connected disability incurred in combat with an enemy of the United States, service-connected dlsablllty caused by anlnstru- mentality of war and Incurred in the line ofdutydurln9 aperiod ofwar, or retirement under 10 U.S.C. 67. Uiththe preceding exceptions. an employee’smilftary servicefs creditable ifitwas performed before 1-1-57. Mflftaryserv~ce performed after 12-31-56 is creditable only If the employee makes payment of thedeposlt requtred by5CFR842.307 before the employee separates from civilfanservlce. An employee subJect to FERSmay make adeposlt foranydlst~nct perlodof c. d. 1-16 mllltary service by fillng an application with theemploylng agency (5 CFR842.307). The employee’s deposit for military service must becom- pleted before separation from civillan service. Theamount of the deposit for mflttaryservfce shall be 3percent of the basic pay for the service under37 U.S.C. 207, or an estimate of the basfc pay. The agency shall ● charge fnterest accordingto5 CFR842.307b. The agency must malntaln a separate Indlvldual Retirement Record for each employee who makes a deposit for post-1956mll ltaryservlce. l~SPrvl~t forP1.emb~trs~ u Publfc Law 99-638 allows cred~tunder CSRSor FERS forservicewlth the Ca~et Nurse Corps durfng World WarII. The agency must maintain aseparate Indfvldual Retirement Record for each employee. Any Federal employee who recelvedtraln- Ingasastudent or graduate nurse under the Cadet Nurse Corps ~sentltled to credltunder CSRS or FERSlfthefollowlng conditions have been met: (1I SerVICe tOtaled 20r moreYears. (2) The person applfed no later than 1-10-88 to OPM for servfce credft, (3) The person was employedby the Federal Government fnaposftfonsub~ect to CSRSor FERSatthetlme the application tomake deposftwasffled, and (4) The person has made adeposft for the servfce before separating for retirement purposes. 1 P Servf ~d T~# RPtf r~ Publfc Law 101-530 eliminated the prerequfsfte for post-1968 servfce aspr’ovldedfn Publfc Law99-661. Persons whoapplfed for credltfor pre-1969 servfce under Publlc Law 99-661 must continue tomake payments to thefr employing agency. A 6-8-92 DOE2200.9B Paragraph 14e(2)(b) person whohasservfce asa Natfonal Guard technician before l-1-69 but not after 12-31-68 fsentftledtocredft under CSRSor FERS, as appropriate, ffthe person has met the following condftfons: (1) For a current employee: (a) The person must have separated from (or dfed while employed fn)a posftfonfnwhfchhe or shewas covered by CSRSor FERSon or after 11-6-90, and (b) The person (ortheperson’s survivors) mustmakeadeposl tequal to the percentageof deductions that would have been taken forretfre- mentbeneffts fortheperlod of service lfithad been covered servfce at the tfmeft was performed, plus any applicable fnterest, before final adjudlcatfon of the person 0s (orsurvfvors’) clafm for beneffts. (2) For separated or retired persons: (a) The person must apply fnwrfting to OPMforservfce credftno later than n-5-91. and (b) The person must make a deposft either fn a lump sum or fn monthly installmentsto be completed nolater than 24months after the dateof applfcatfon.

e. leService with aNon~Pd-Fund Instrumgntalftv . Publfc Law99-638 (effective n-10-86) allows credft under CSRS for certain servfce witha nonapproprf ated-fund Instrumentallty. The agency must maintafn a separate Indfvfdual Retirement Record for each employee. (1) The agency shall treat such aperfodofservf ceinthe same manner as any other perfodof nondeductfon service. Generally, OPMwfll notrequlrean employee who has performed such servfceto makea deposftto recefvecredft fortheservfce. However, ffadeposlt fs not made, OPMwfll reduce the employee’s annuity beneffts by 10 percent of the balance of thedeposlt due and unpaid atthetfmeof retirement. To avofdthereductfon, the employee may make deposfts through regular servfce credft channels. (2) Provfded that thepersonfs not recefvlng retirement benefftsbased onthe same perfodof servfce from anonapproprf ated-fund-fnstrumentalfty retirement plan, the person fsentftled tocredft fora periodof nonapproprfated-fund-fnstrumental fty servfce under CSRSff the followfng condftfons have been met: (a) The person was employed in a posftfon subject to CSRS on 11-9-86 and (b) The person performed the service lnapositfon where the person con- ductedarts and crafts, drama, musfc, lfbrary, servfceclub, youth actfvftfes, sports, orrecreatfon programs (including outdoor 1-17 DOE2200.9B Paragraph 14e(2)(b) 6-8-92 ● 15. 16. recreation programs) for personnel of the Armed Forces durfng the period 6-19-52 through 12-31-65. f. d- FuUMwmnMlltY U@r the ~ral . Rules for servfcecredft wfth anon- appropriated-fund fnstrumentalfty under FERSare the same as for CSRS, except that the employee must make thedeposft fnorderto use the servfce for elfgfbflfty for anannuftyorln thecomputatlon of theannufty. ~FT~. The Thrfft Savfngs Plan fsaretfrement savfngsandfnvest- merit plan for Federal employees. Congress established the plan fnthe FERSActof 1986. It offers Federal clvlllan employees thesamesavlngs and tax benefits that many private corporations offer their employees. Employees coveredby FERSand CSRSmaycontrfbute to the plan. The partfclpatfon rules for FERSand CSRS employ- ees aredffferent. Employees should consult thefr personnel offfces for more information on the Thrfft Savfngs Plan. a . b. c. al F_ePs * RetfrPmPti SYstqn . FERS employees recefveanautomatfc contribution ofl percentof their basic pay from their employing agency, whether or nottheycontrl butetotheir Thrift Savings Plan accounts. FERS employees may contribute upto IO percent ofthefr basfcpay each pay perfodto the plan. These employees recefve agency matchfng contrfbutfons onupto 5percentofbasfc pay that they contribute each payperfod, dollar for dollar on the ffrst3 percentof paycontrfbuted and 50 cents on the dollar for the next 2 percent. ● ~.CSRS employees may contrlbuteupto5 percent of their basic pay each payperlod. CSRS employeesdo not receive anymatchlng or automatic contrfbutfons from thefragencfes. ~.An employee must belna pay status (recefvfng———— ———— pay) to make contrfbutfons and to rece{ve agency contrfbutfons forapay perfod. All contrfbutfons must bemade through payroll deductions. Lump-sum contributions froma source other than payroll deductions are notpermltted. An employee may contrlbuteelther apercentage of the employee’sbaslc payora fixed dollar amount. For most employees, baslcpayfs the same as gross salary earned: ftdoesnot fnclude awards orovertfme. Elections made durfng an open season become effective noearlfer than the first full payperfod of the last calendar month of the open season.

AT F~TF-WITF POSTS Q.E J21UY. a. ~g (1) wrft~. Allowances and dffferentfal sfor DOE employees stationed at forefgn posts are contained in the Department of State Standardized Regu- latfons (Government Cfvfl tans, Forefgn Areas). Wthreferenceto the circumstances under whfch allowances and dffferentfals are grantedas well as their amounts, the Department of State Standardized Regulations arecontrolllng on DOE. 1-18 6-8-92 DOE2200.9B Paragraph 16a(4) . . (2) Docu~. The personnel office shall use Section 45, “Remarks,”of SF-50, “Notlflc atlonofPersonnel ActIon,” to document authorization for payment. SF-1190, ‘Foreign Allowance Application, Grant, and Report,” shall be used lnapplylng for allowances and dlfferentlals. Each employee shall prepare an SF-1190 upon arrival ata foreign post of duty. The employee shall transmit this applfcationto the offlceresponslble for sending the employee to the foreign post. The head of the Headquarters division orfield office shall Indicate approval by signing theoriglnal and transmittlnglt to the flnanceofffce. The head of the Headquarters division or field office shall change rates for established allowancesor differentials bysubmissf onof unapproved SF-1190to the finance office. and the head shall submtta new SF-1190 when additional allowances or differentials are granted or extstfngallowance$ or differentials are terminated. Each approved SF-l190shal 1 serve asthebaslsof payment for the allowances anddffferentf als. (3) MMIKeS. (a) The Department shall make advance payment of temporary lodging only when required by the lessor. Each such payment shall not exceed the actual amount of advanced rent paid to the lessor, orthe amountto which the employee would be entitled in accordance with the Depart- merit of State Standardized Regulations (sectIon 113), whicheveris less. Inno case shall the length oftime covered by the advance payment upon first arrival exceed 3monthsor the advance payment preceding final departure exceed lmonth. (b) The Department shall restrict authority for payment oflivlngquar- ters allowances In advance to localities where local custom necesst- tates such advance payments and where the Indlvldual Iessorrequlres the customary advance payment of rent. (c) The Department may payeducatlon allowances tn advanceby lump sumor by lnstallmenttlmed to colncldewlth need (Department of State Standardized Regulations, section 275). The Department shall make advances foreducatlonal travel fnaccordance with DOE 1500.2A. TRAVEL POLICY AND PROCEDURES, chapter2, paragraph. (d) The Department may advance only the predeparture $ub$fstence expense portion ofboth the foreign transfer allowance and thehomeservlce transfer allowance. (e) The Department shall not make advance payment$ for post allowance, supplementary post allowanceo separate maintenance allowance. or post differential. (4) ~.The payroll office shall make the required Federal Income tax withholdings from the amounts of post differ- entials paid employees butnot from the amounts paid for allowances described in chapters 100and2000f the Department ofState Standardized Regulations. 1-19 DOE2200.9B 6-8-92 Paragraph 16a(5) b. c. (5) J3EP. QM. The payrol 1 office shall use SF-1190, “Foreign Allowance Appl ica - tlon, Grant, and Report,- for reporting amounts granted to civilian offi- cers and employees stationed at foreign posts In accordancewlth Instructions and requirements set forth in section 0700f the Department of State Standardized Regulations.

(6) .Prour~. The payroll offfce shall charge allowances anddfffer- entials to the programs to which the related salary costs are charged. The offfce shall charge allowances to Object Class 12, Personnel Beneffts, and post dlfferentfalsto ObJect Classll, Personnel Compensation. Al l~nd Dlffer~. . (1) (2) (3) (4) (5) (6) wftf~~. Cost-of-lfvfng allowances and post dffferentfals for DOE employees at nonforeign posts are provided forin FPMchapter 591 and supplement 990-1, book III. part 591. ~. The personnel office shall use Sect~on 45. “Remarks,”of SF-50, “Notlflcatlono fPersonnel ActIon.” to document authorlzatfon for payment. In addition, the authorlzfng officfal shall notlfytheffnance offtcer of the actual date ofarrfval at or departure from the post. ~. Advances shall not be provided fornonforelgn allowances and differentials. ~Pavm. When both an allowance and adlfferentlal areauthorlzed ata nonforelgn post, the Department shall pay the ellglble employee the full allowance first and, in addition, as much of the differential aswill not cause the total amount for allowances and differentials to exceed 25 percent of theemployee’s rate of basic pay. ~.The payroll offfce shall make the required Federal fncometax wfthholdfngs from the amounts ofpostdlffer- entlalspald employees, butnot from the amounts paid as cost-of-llvlng allowances. Jlroar~. The Dayroll office shall charge cost-of-living allow- ances and po;t differentials to the programs to-whfch the related salary costs are charged. Theofffce shall charge cost-of-lfvfng allowances to Object Class 12, Personnel Beneffts, and post dffferentlalsto Object Class 11. Personnel Compensation. lov~~ledto Forefan ~orefan PosU . Effectfve2 -24-91, an employee on temporary detail for 42 consecutive days tocertafn post differ- ential locatfons shall recefve post differential for all days of temporary detafl in lieu of any other post d~fferentfal for which the employee may beelf- gible. An employee who begfns temporary dutyon orafter 2-24-91 must first meet the 42-day ellgfbfl fty requirement and then fs authorized payment from the lstdayofdetafl through the dayprecedlng the day of theemployee”s departure fromthe post. When departurels on a nonworkday, the Department shall pay the ● differential through the last workday preceding departure. Theofficfal 1-20 . 6-8-92 DOE2200.9B a Paragraph 16d(3)(c) d~rectlng the temporary assignment shall notify the payroll offtce when the employee has served 42days. Theofficlal also shall notify the payroll office of the date the employee departs from the post. The not~ficatlon shall serveas the basis for the payment of and dtscontlnuance of the post differential. (See State Department Standardized Re9ulati0ns or theprovis~ons of FPMchapter 591 foradditlonal Information.) d. ~.

(1) -iti~. Regulations governing payment of allowances tocivil~an employees of the United States assigned to duty other than temporary duty at the Nevada Test Site (NTS), Including the Nuclear Rocket Development Station, were flrstprovlded for by Office of Hana9ement and Budget cir- cular A-77 under the authorityof Public Law 89-383. of 3-31-66. This authority was repealedby Publlc Law 91-656, whlchamended5 U.S.C. 5942. andis no longer appllcableto NTS. By Executive Order l1609, dated 7-24-71, the authority of the President under 5U.S.C. 5942 to prescribe regulations establishing rates and designating sites towhlch the rates apply was delegated toOPM. OPM has prescribed regulations (FPH 591.301- 591.310) for the payment of allowances based on duty at remote worksites that apply toNTS. The Department shall determine employee eligibility for an allowance by the criteria statedin FPM 591.306. FPM591.310 pro- vides that NTS allowance rates (established under Off~ce of Management and 8udgetcircular A-77) not be reduced unless OPM determines that an adjust- merit is warranted. Payment of this allowance precludes payment ofaper diem allowance under other authority for employees permanently stationed at NTS. Useofa Government-owned motor vehicle to transport an employee between theemployee’s residence and the duty station is not authorized. Payment of mileage for use of a privately owned conveyance for such purpose al so ls not authorized. (2) ~. The personnel office shall use Section 39. “Duty Station.” of SF-50, “Notiflcatlon of Personnel ActIon.w to document authorization for payment of the allowance. (3) ltl~All~. ( a ) (b) (c) To be ellglble for the allowance, an employee must have a local res- idenceln Las Vegas. Nevada, orlts suburbsor reside at another localftythatis65 or more road miles from thedutystatlon atNTS, and the employee normal ly must commute on a daily basis between the employee’s residence and the duty station or mustbe requiredto resldeat NTS forthebeneflt of the Government. The allowance ls payable for each calendar day. or part thereof, the employee works atNTS. Thetlme and attendance certifying official shall certify days worked on the time and attendance report. Theallowancels not payable on days the employee is absent from the NTSbecause of annual. sick, or other leave: approved absence; travel status: or holidays. 1-21 DOE2200.9B 6-8-92 Paragraph 16d(4) (4) (5) (6) (7) pres~. The allowance rates areas follows: (a) Mercury, Nevada. $5.00 (b) Other duty stations atNTS, including the Nevada Rocket Development StatIon, $7.50 ~. The Department shall not provide advances for duty at remote worksftes. ~.The payroll offfce shall make the required Federal Income taxwlthholdfngs from the remote-workslte allowance. pro~. Remote-workslte allowances shall recharged tothe programs towhich the related salary costs are charged and to Object Class 12, Personnel Benefits. 17. ~.The Omnibus Reconctliatlon Actof1980 requires each Federal agency to pay the cost of regular and extended unemployment benefltspaldto former agency employees by State employment securltyagencles (SESA’S) for periods of Federal employment after 12-31-80. This act was initiated to provide better safeguards on the expenditures of Federal funds. Previously, the Department of Labor handled unemployment beneftt matters for the entire Federal ● Government. Under the changein gutdeltnes, Federal agencies are charged bythe Department of Labor on a quarterly basis for benefft payments made torespectlve agencies’ former employees. The Department of Laboris ~mmedlately reimbursed for charges made through the On-Line Payment and Collection System. The charges are made to account number 20X8042.10, Employee Compensation Account. (Additional Information is provided in 20 CFR. part 609.)

a. s Payroll ill~Pow~r~tratfon PaYroll shall perform the following tasks for employees paid by the respective offices: (1) Upon recefpt of Form ES 931. “Request for Wage and Separation Informa- tlon,- the payroll office shall complete the form and return lttothe requesting SESAwithin 4workdays after receipt. If the office cannot complete the form within 4 workdays. Itshall immediately notify the State agency and provide an estimate ofwhen itwill be able to complete the form. The Privacy Act statement on form ES931 need not besigned by the claimant before releasing wage andseparat~on Information to SESA’s. The office may obtain Informatlonto complete formES 931 from theemployee’s SF-SO. ‘Notlffcatlonof Personnel ActIon.- Mhenthelnformatlon Inthe remarks section of the SF-50 does not clearly lndlcate the reason forter- minationorln the event that theactlon Is a termination actlondue toa reduction lnforceandthe SF-50 doesnot reflect whether or not the employee has turned down a comparable job offer, the payroll office shall consul ttheservicfng personnel office toprovtde a complete response. The payroll office shal 1 Include fn the submission to the requesting SESA ● the name, telephone number, and organization unit of a contact person who I-22 6-8-92 DOE2200.9B Paragraph 17b(6) . can respond to questions pertaining tothe form ES931. Upon receipt ofa request foraddltlonal information ora request for reconslderati onof Federal find~ngs, the offtce should respond withln4 workdaYs to the request, Impossible. (2) On a monthly basis, the payroll office shall send copies of all ES 931 forms completed during themonth to the Office of Headquarters Accounting Operations andto the appropriate servicln9 personnel office. Acomputer llsting with the same information as contalnedon the form ES9311san acceptable substitute. This information Is to be provided within 15 workdays after the end of each month. (3) The payroll office shall forward all notices of benefit determination and all employee appeals of State decisions to theapproprlate servlclng personnel offlceuponrecelpt. Fast turnaround lsessentl al, because the Department has ashorttfmewlthin whlchto respondto SESAdeclsions. b. Qffice of ~ters -tfna C@MdQQS and liQJIIWil e p~1 . . ~roll. The Office of Headquarters Accounting Operatlonsshal 1 perform all of the following, and the Bonneville Power Administration Payroll Of ftce shall perform the tasks described in paragraphs 17b(6) and (7). (1) Mafntain a file of ES 931, ‘Request for Wage and Separation Information,” forms or computer listings received from DOE payroll offices and confirm that all persons llstedon SESAdetailed benefit payments documents are former DOE employees. (2) Reconcile the total of each State*sdetailedb~l llngdata to the amount listed foreach Stateon the certified billing document. (3) Reconcile discrepancies ~ndetailed billing documents bydlrectnego- tfationwlth the appropriate SESA. The office shall bring unreconcilable discrepanclesto the attentionof the Departmentof Labor, Employment and Training Admlnlstratlon. 601 DStreet, N.W.. Washington, DC 20213. (4) Charge the applicable appropri ationat the field or Headquarters location for unemployment benefits that States have paid to former DOE employees. The office shall charge the highest program level within each organization (for example, Secretarial Officer, Manager of Operations Officeo or Administrator of Power Marketing Administration). The office shall charge costs associated with defunct organizations and appropriations to organizations that absorbed the defunct organizations’ functions or financial responsibilities. The office shall charge Object Class 13, Benefits for Former Personnel.

(5) Provide (in writing in the month the charge is applied) organizations billed with the names of separated employees and the amounts of benefits awarded to therein order to support billings to these organizations. (6) On aquarterly basis. determine whether any employees listed onthe detal 1 ed 1 i sting of benefits paid by States have been on the DOE payrol 1 I-23 DOE2200.9B 6-8-92Paragraph 17b(6) ● during the same periods for whlchbeneflts have been reported to bepaid. The office shall report to theapproprfate SESA the name, socfal security number, andperlods of employment that appearto be concurrent weeks In which unemployment benefits were reported to bepafd. The office also shall request theSESA to provide DOEwltha report of ftsfindlngs 8nd action. (7) On affscal year basfs, prepare aconsolidated report ofall cases referred to SESA*s. The Bonneville Power Admlnfstratlon Payroll Offtce shall submitfts report tothe Officeof Headquarters Accounting Operations. The Offfce of Headquarters Accounting Operations shall prepare the con- solldated report fortheffscal year ending 9-30 and forward fttothe Department of Labor (Attn.: TEUMI) as soon as such information maybe collected. The report shall Include the following: (a) (b) (c) (d) (e) Name andsoclal security numberof the employee, Periods lnwhlch the employee received both unemployment benefit payments and Federal pay, Total benefit payments recefved whfle the employee was employed. Corrective ordiscfplfnary actfontaken bythe agency (this fnformatfon may be obtafned from theservfclng personnel offfce), and Name of the SESA. C. ~ shall do the following: (1) Provide to allnewlyhlred and rehfred employees the following statement: If you have applled for or been receiving unemployment Insurance benefft payments, ft fs your responsibfl fty, under penalty of 1 au, to notffy the appropriate local office, fnwritfng, to discontinue thelssuance of unemployment insurance checks now that you are employed. Faflureto notffy the State agency can resultfn a penalty, such as aflne, Imprisonment, orboth, (2) Provide each separating employee wtth a completed SF-8, ‘Notice to Employee About Unemployment Insurance,- fmmedfatelyprfor toseparatfon and instruct the employee to take the SF-8 to the local SESAofffceff the employee goes to file aclaim for unemployment compensation beneffts. The SF-8 shall fnclude the name, telephone number. and organfzatfonunft ofa contact person who can readfly respond to questions pertafnfng to that speclflccla?m. (3) Ensure that each SF-50, ’’Notl ffcatfon of Personnel Actfon ,* fscompleteo including the reason for anemployee’s separation. m I-24 6-8-92 DOE2200.9B Paragraph 19a I (4) Consult with affected program offices to determine whether ornot tofile an appeal on behalf of DOE whena former employee has flledforbenefft payments and the employee has resigned, been ffred. or fsrecefvfng severance pay. (5) Revfew all employee appeals ofnotlces of benefit determfnatlon and provfde timely responses tothe SESA’s. 18. lllMP—SU~PAY~ ●

a. ~. Whenevera cfvillanofffcer or employee of the Federal Governments separated from service, the employing agency shall pay the employee compensationln a lump sum for all annual leaveto theemployee’s credfton the date of separation, consisting of the regular car- ryover balance from theprevfous leave year, accrued and unused leave during the current leave year, and any unused restored annual leave maintatnedfn a separate leave account that has not expired fn accordance wfththe 2-year tfme lfmft. No credit fsgfven forholfdays. The compensation shall beequal to the amount that the employee would have received had the employee remafned fn servfce until the expfrationof the period of such annual leave, except that such lump-sum payment shall not include compensation for leaveon leave (DOE 3630. IB. LEAVE ADMINISTRATION, and FPM SUPPI ement 990-2. book 550, subchapters). b. ~. The Department shall make payment tothe survivor ofa deceased employee for all annual leave towhlch the employee was entftledon the date of death. The payment shall be equal to the compensation that the decedent would have recefved had the employee remalnedfnservfce until theexpfratlon of theperfodof such annual leave, except that such lump-sum payment shall not include compensation for leave on leave. c. 1 leave Pa_ The salary rate used incomput- Inganemployee’s lump-sum payment shall be tkat payable under the lawsand regulations in effect or approved and inexfstence”on thedate of the employee’s separation or death. However, If the employee had metall other condfttons for awithfn-grade fncrease before the date ofseparatfon or death. the lump-sum payment shall be computed atthelncreased rate, even though theeffectfve date of the fncrease had been postponed until the beglnnfngof the next payperfod after the completion of therequlred waiting period (26 Comp. Gen. 102). d. ld~nasfrom~. ● Wlthholdlngs from lump-sum annual leave payments due a terminated employee arelfm~ted to Federal fncome and Federal Insurance Contrfbutlons Act taxes: State, city, and Dlstrlctof Columbia fncome and employment taxes: and general debts duethe Unfted Statesas described in paragraph 10. 19. MJIKl&M. a a. Employees (except thoseon a when-actually-employed or intermittent work schedule) maybe granted court leave without charge to annual leave for jury duty In any court or witness service In a nonofffcfal capacfty on bet?alfof the I-25 DOE2200.9B Paragraph 19a 6-8-92 ● United States, aStateor alocal government. accordance wlth5 U.S.C. 6322. An authorized or reduction In pay, Ieaveto which otherwise service. orthe Dlstrlct of Columblaln absence ls granted without loss entitled, or credit for time or of b. Provisions in5U.S.C. 5537 prohibit therecelptby any Federal employee offees forservice asa juror in acourtof the United States orthe Dtstr{ct of Colum- biaoras awltness on behalf of the United Statesor the Dfstrlct of Columbia. However. employees mayretafn the fees for jury orwitness servlcelna United States court ora District of Columbia court if such service lson a holidayor other nonworkday (45 Comp. Gen. 251). Also, for each hour of jury service per- formed outside the duty hours thatan employee would have been requlredto work on a given day. theemployeefs entitled toa proportionate part of the jury fee forthatday (53 Comp. Gen. 407).

c. Provlsfons~n5 U.S.C. 5515 provide that fees receivedby an employee of the United Stateson account of jury service lna State or a local court orwltness service either on behalf of aState ora local government (whetherln unoffi- cial orfn anonofflcial capactty) oronbehalf ofa private partyin anofficfal capacity shall reduce the pay that otherwise would repayable to the employee forthe periodof absence forjury duty orwitnessservtce (29 Comp. Gen. 302). However. payment of fees for jury duty or witness servfce. as descrlbedinthls paragraph. on hol I days or other nonworkdays 1s al lowed (27 Comp. Gen. 293). Also, specific amounts that clearly are received for expenses, rather than for services rendered. maybe retained by a Federal employee serving in a State court (52 Comp. Gen. 325). (See also DOE3630.1B, LEAVE ADMINISTRATION, paragraph 8i(2), and FPM supplement 990-2, book 630, subchapter SIO.) (1) ~. The Comptroller General has ruled that for each employee, payroll records shall show the days of service as ajuror ora witness and the dally feepald, the amount received from the Stateor locality, and a referenceto the number and the date of the certificate of deposit covering the deposit of such fees collected from the employee. Also, the record shall include ajury duty or witness servfcecertfffcate submitted by the employee and slgnedby the clerk of the court (20 Comp. Gen. 279). (2) J!ayrr. Upon receipt ofa time and attendance report showfng an employee absent for jury or witness service, the Field CFO shall estab- lishafollowupto ensure collection of jury or witness fees from the employee involved. If payment isnotrecefved from the employee, ftshall bewfthheld from the employee’s salary. To support the court leave and collectionof jury orwftness fees, the employee must submfta jury duty or wftness servfcecertfffcate sfgnedby the court clerk. The payroll offfce shall annotate theemployee’s leave record asset forth fn paragraph 19a. The Department shall treat collections of jury orwltness feesas appropriation reimbursements. 20. TRA~MTF~. An employee who transfers to an fnternatfonal organization under the provfsfonsof the Federal Employees International Organfzatfon Servfce Act (Publfc Law85-795: 5U.S.C. 2331 etseq.) I-26 6-8-92 DOE2200.9B m Paragraph 20b(4)(c) may elect-to retain CSRSor FERS, group health benefits, andgroupllfe insurance coverage bycontlnuln9 payments ona current basis (see FPM chapter 352, subchapter 3.3). a. ~.A transferred employee shall pay DOE the amount of withholdings that would be made If the employee were tocontlnuein thepositionln which the employee was serving atthetlme of transfer. The employee shall make payments in advance to cover notless thana calendar quarter, after initial notification bythe payroll office that such payments arerequlred. Also, the office shall notify the employee of any change required In advance payments based upon notiflcatlonby the personnel office ofany changefn the employee’s basic compensatlonor group health benefits and life insurance coverage and rates. The employeeis responsible forsubmittin9 pay- ments early enough to ensure recelptby DOEon or before the due date. However, if payment fsrecelvedby the Department within lmonth after the end of the first payperlodit covers, Itshall be considered currently received. Ifan employee falls to keep payments current, the personnel office shall beadvlsed of that failure together with the dates of the last pay period for which payment was received.

b. ~. (1) (2) (3) (4) itof Employees o Payments The Field CFO shall schedule each advance payment received from atransf~rred employee fordeposlt to Account 89X6875, Suspense. DOE. ~PofPer~l. Each paypertod, the Field CFO shall charge an amount sufficient to cover that perlod’s portion of the employee’s payment for retirement, health benefits, and life insuranceto the suspense accountant Included in the amount of the check payableto the Office of Personnel Management for such coverage of regular employees. ~. DOE shall contribute andlnclude in the check payable to OPMeach pay perlodlts related share of the employee’s payment forretfrement, health benefits, and lffe insurance. Such payment shall be charged to the program to whlchtheemployee’s salary costs were charged atthetlmeof hls transfer and to Object Class 12. Personnel Benefits. ivl~ For the purpose ofmain- tainlng acurrent record of the transferred empl;yee”s retirement. health benefits, life insurance coverage, and leave status, the payroll office shall record the following data on a memorandum Indtvldual earnings and leave record for the employee: (a) Basic compensation rate attime transferred: (b) Each change lnbasic compensation rate; (c) Each change in retirement, health benefits, and llfe insurance coverage: I-27 DOE2200.9B 6-8-92 Paragraph 20b(4)(d) (d) The amount of each advance payment received from the employee for ● retirement, health benefits~and llfe insurance: (e) The amount paldto OPM each pay period from his or her advance deposit for retirement, health benefits, and life insurance: (f) Sick and annual leave balances at the date oftransfer: and (g) Amount and date of paymentof Iump-sum annual leave payments made subsequentto transfer. 21. TF~. a. ~. Upon reemployment froman international organization. an employees entitled to paymentof an equalization allowance ifthe interna- tlonal organization pay and other monetary allowances were less than the employee would have received had the employee been detailed to the international organization from the employee’s Federal job(FPM chapter 352). (1) ~. For the Federal Government. the payroll office shall take the following factors into account incalculatlng the equalization allowance: (a) Gross salary, less hypothetical U.S. Federal tax determfnedin accordance with 5CFR352.31O; (b) Living quarters allowance; (c) Post allowance; (d) Post dlfferenttal: and (e) Education allowance. (2) ~. For an international organizatlonfol- lowing the Common System of Salaries and Allowancesof the United Nations and Specialized Areas (for internal organizations not us~ngthe United Nations pay system, the amount actually paldtothe employee shall be used inlieu ofgross salary less staff assessment). the payroll office shall take the following factors fnto accountin calculating the equalization allowance: (a) Gross salary, less staff assessment (also termed pensionable remuneration): (b) Post adjustment; (c) Oependent grant: I-28 ● 6-8-92 DOE2200.9B Paragraph 23a (d) Repatriation grant: (e) Education allowance; and (f) Special post allowance. c. ~s Mhlleon Tr_ . At the end of each calendar year and at the endof the term of employment, a transferred employee shall furnish the payroll offfcewfth the following: (1) Astatement. certiffedby anofffcial of the fnternatfonal organization, of all payments for pay, allowances, and other monetary beneffts received from the international organization:

. (2) Astatement of any change In famflystatus andtheappl Icabledate; and (3) SF-1190, -Forefgn Allowance Appllcatfon, Grant. and Report.- d. FActfonshlhile~~~ Is MTransf~r . For the purpose ofmafntaininga current record of the amount towhich the employee would have been entitled if the employee had beenon detafl. at the end of each calendar year the payroll office shall furnish the employee with a statement showing these amounts. @ 22. ~. Areservfst of the Armed Forces or amember of the National Guardfs entitled to 15 days per ffscal year forofffcfal milftary duty. without loss ofpay, tfme, performance, orefffcfency ratfng. Temporary. fntermlttent, and when- actually-employed personnel arenotentftled tomflftary leave. Temporary indeff- nfte employees are entitledto 15 days per ffscal year forofffclal mflitary duty, and part-time permanent employees accrue milftary leaveat a rate proportionate to the numberof hours in the regularly scheduled workweek. The maximum lengthof military leave permitted during any calendar yearls determined by the natureof the mflftary duty. The payroll office shall obtain acopyof the employee’smilf- tary orders and retain thecopyfn the employee’s payroll file. Nonworkdays (for example, weekends) falling within a perfod of absenceon milltary duty are charge- able asmilftary leave. and the employee cannot circumvent this requirementby takfng annual leave before or after the nonworkdays (unpublished Comp. Gen. Decfslon B-141493, 1-7-60). Procedures and theprovisfons of pertinent laws and . regulations are covered In DOE3630.1B0 LEAVE ADMINISTRATION, and fn FPM Supplement 990-20 Subchapters, “MflftaryLeave.- 23. FRTHE INT~ PE~NFL~ . a. W. A DOE employee detailed under the Intergovernmental Personnel Act (5 U.S.C. 3371-3376) toa Stateor local government ortoan Instftutionof hfghereducatfon wfll retain entltlementto pay and allowances. The employee wfll continue to earn leave under the Federal system and to have appropriate m absences from duty wfth the Stateor local government charged agafnst that leave. (See DOE3300.lA, ASSIGNMENT OF DEPARTMENTAL PERSONNEL OUTSIDE THE DEPARTMENT. and FPMchapter 334.) I-29 DOE2200.9B Paragraph23b b. c. 6-8-92 ● ~. The State orlocal government will pay any DOE employee assfgned to ltonleave-wfthout-pay status from the Federal Govern- ment. If the rate ofpay of the State or local government appointment Is less than the employee would have received had the employee continuedto work lnthe DOEposltion, the employeewfll beentltled ona current baslsto a supplemen- tary salary from DOEthatwfll beequal to the difference between the State or local basfcpay and the employee’s current basic payasa DOE employee. The employee assigned on leave-without-pay status will earn leave atthe rate that the employee would have earned had the employee remained ondutywlth DOE, and the employee wfll be entitled to continue retirement, lffefnsurance, and health benefits by continuing tomake payments toDOEon acurrentbasls. ~. The procedures detafled in paragraphs 20a andb, wfththeexcep- tlon of paragraph 20b(4)(g). shall be followed with respect to an employee who elects to continue retirement. group health benefits, or group llfelnsurance. Paragraph 20b(4)(g) fsnotapplfcable toan assignment under the Intergovern- mental Personnel Act. because the employee fs not separated from DOE, but rather remalnson leave-without-pay status.

24. ~. The responsfbflftfes for ensurfngthetfmely processfngofffnal pay for atermfnatfng or separating employee are as follows: . a . b. c. d. e. The personnel offfce shall ensure that all personnel and associated documents relative to the separation of the employee are forwarded to the payroll offfce ● promptly soasnot to delay thetlmely processing of the employee’sflnal paycheck. The admfnfstrative officer shall lnftlate DOE F3295.1, ‘Separation Clear- ances,” promptly and ensure that employees leavlng the Department are made aware of the importance of havfng the form fully completed as apart of the checkout process. The admfnfstratfve offfcer also shall complete SF-52. “Requestf orPersonnel Action.”todocumenteach departure. Thetfmely pro- cessfng of these forms wfll prevent delays fn the release of the separating employee’sffnal paycheck. Thesupervfsor shall assfstthe admlnfstratfve officer. the employee. and the personnel office by provfdfng early notfffcation of the employee’slntent to leave the Department and by fnftfating and completing any other separation forms. asrequlred. The employee leavfng the Department shall hand-carry DOE F3295.l through the checkout process with appropriate clearing offfcfals and shall partlclpatein an exftfntervfew conducted by the employee’s servicing personnel operations branch. The DOE payroll of ffces shall ensure that all ffnal salarfes for separating employees arepafd properly andfna tfmely manner. that any employee fndebted- nessdue the Government fs properly offset agafnstffnal salary,, and that retirement records are submitted promptly toOPM. ● 1-30 6-8-92 DOE2200.9B Paragraph 25c(8) a. ~rocw. Uhenanemployee dleslnservi ce, the administrative officer shall notify the personnel special istwhoworks with theemployee’s organization. The formal notice from the administrative officer to the personnel specialist is SF-52. “Requestf orPersonnel Action.” The personnel specialist shall notify the payroll office of the death by transmitting SF-SO, ‘Notiflcatlonof Personnel Action.- The personnel special ist also shall provide the payroll office witha death certificate, a designationof beneficiary (if the deceased ffled one), and clafm forms filed by the claimants. The personnel office shall notify the eligible claimants about claim forms and instructions for filing. (See paragraph25d for adescription of the claim forms and paragraph 25bfora discussion of the designation of beneficiary. ) b. ~~lciary. SF-1152, “Designation of Beneficiary, Unpaid Compensationof Deceased Civilian Employee,” is prescribed foruse byan employee to designate a beneficiaryor to change or revoke a previous desig- nation. However, in the absence of the prescribed form, any designation, change, or cancellationof beneficiary witnessed and filed in accordance with these procedures shall be acceptable. An employee may designate any person or persons as beneficiary. Theterm ”person or persons” as used in these procedures includes alegal entity orthe estateof the deceased employee. c. ~idC~. Unpaid compensation is the pay and allowances dueon account of the services of the decedent for DOE. It does not include benefits. refunds, or interest payable under subchapter III of chapter 830f title 5U.S.C. . applicable tothe service of the deceased employee, or amounts for which Federal statute expressly prescribes the disposition. Unpaid compensation shall include, but not delimited to, the following:

(1) Per diem in lieu of subsistence. mileage. and amounts due in reimbursement of travel expenses, including incidental and miscellaneous expenses in connection with the travel for which reimbursement is due: (2) Allowances onchangeof offi clal station: (3) (luarter sandcost-of-livfng allowances and overtimeor premium pay; (4) Amounts due for payment ofcash awards for theemployee”s suggestions: (5) Amounts due asrefunds ofpay deductions forU.S. savings bonds: (6) Payment for accumulated and current accrued annual leave equal to the pay that the decedent would have received had the employee lived and remained tnthe service until the end of the periodof such annual leave; (7) Amounts of checks drawn for pay and allowances that were not deliveredby DOE to the employee during his or her lifetime; (8) Amounts ofunnegotiated checks returned to the Federal Government because of thedeath of the employee; and 1-31 DOE2200.9B Paragraph 25c(9) 6-8-92 ● (9) Retroactive pay under 5 U.S. C 5344(a)(2). d. ● Dm. As soon as practicable after the deathof an employee. the personnel specialist shall request each designated beneficiary to execute SF-1153, “Clafmf orUnpaid Compensation of fleceased Civfl fan Employee.” Ifno beneficiary was designated, the survfvfng spouse or, ffnosurvfvfng spouse, the person or persons next fnorder ofprecedencefn accordance wfth 5U.S.C. 5582 would execute the SF-1153. When the designated beneficiary fsthe estate of the decedent, the personnel speclalfst shall furnfsh the legal repre- sentative. hefr, orhefrs of the decedent wfth SF-1055, “ClalmAgafnst the Unfted States for Amounts Due lnthe Caseofa Deceased Creditor.- The person- nel specfalfst shall provfde any assistance that the clafmants need to properly execute the forms. e. ~. The Department shall pay aclalmfor unpafdcompensatfon duea deceased employee only upon settlementby the Clafms Divlslon of GAOinefther of the following cases: (1) When doubt exfstsas tothe amount or valfdfty of the clafm:or (2) When doubt exfstsas tothe person(s) properly entftled to payment. (1) If aguardfan or a committee has been appofntedforamfnor oranfncom- petent, the clafmmust be supported by ashortcertfffcate of the court showfng theappofntment and qualfffcatfon of the guardfan orcommfttee. (2) If no guardfan orcommfttee has been orwfll be appointed, the fnftfal clafmmust be supported bya statement showfng the following: (a) The clafmant’s relatfonshfp, ffany, to themfnor or incompetent; (b) The name and address of the person havfngcare and custody of the mfnor or incompetent: (c) That any moneys recefvedwfl 1 be applied tothe use and benefft of the mfnoror incompetent; and (d) That the appointment ofa guardfan or commftteefs not contemplated. ~. ~. Claimants should return anyunnego- tfated U.S. Government check drawnto the order of the decedent that represents unpafd compensation to the DOE payroll offfcethat authorized the check. The personnel specialist shall fnstructclafmants to return anyother U.S. Govern- merit check drawn tothe orderof the decedent for some other purpose (suchas veterans benefits, Social Securftybeneffts, or Federal tax refunds) tothe agency that fssued the check. Clafmants should request further fnstructfons from that agency. I-32 6-8-92 DOE2200.9B ● Paragraph25h

h. QMucsmmt Vouch&r. Upon receipt of a duly executed SF-1153, ”Clalm for Unpaid Compensatlonof Deceased Civilian Employee,- or SF-1055, “ClaimAgalnst the United States for Amounts Duein the Case of aDeceased Creditor,” and any unnegotfated orundelfvered U.S. Government checkso the Payroll Branch (CR-431) or the Bonneville Power Administration Payrol 1 Offfce shall promptly prepare SF-1154, “Public Voucher for Unpafd Compensation Due a Deceased Civil- ian Employee,” forthe amountof the unpaldcompensatfon. The SF-1154 shall be supported bythedetafl softheunpald compensation. (Tltle4, chapter30 subsection 23.2, of the GAO Pollcles and Procedures Manual for Guidanceof Federal Agencfes provfdes further information.) 1- 1-33 (and I-34) . 6-8-92 DOE2200.9B 1. IKmQumm. a. ~. “Closeout”i st reprocess DOE uses to determine that all required work has been performed by the contractor and that all applicable admlnlstra- tive actions. including final payment, obligation adjustment(s), and property disposals, are completed by DOE and the contractor. This chapter describes financial policy and procedures for the financial closeout of contracts and other acquisition, assistance, and interagency instruments. These procedures apply when itis established that such instruments are not to be extended or renewed or when they are to be terminated. b. ~illty. This chapter is concerned primarily with financial closeout performed by DOE offices andproyides general guidance applicable toacquisi- tionand assistance instruments. It is not intended to address the full scope of closeout procedures involving contract provisions, property disposal requirements, patent and rights provisions, or other administrative Issues beyond financial matters. Procedural guidance and responsibilities for these and other matters are containedin the Federal Acquisition Regulations (FAR). specifically Part4, Section 4.804, “Administrative Matters.” and Part42. Section 42.7, “ContractA dmlnlstration ,“ foracquisltlon contracts, andln DOE 4600.lA. FINANCIAL ASSISTANCE PROCEDURES MANUAL, Chapter I, paragraph 19, “Closeouto” and Chapter 11, paragraph 15, “CloseoutP rocedure,” for financial assistance instruments, and-as such are not repeated in this chapter. appropriate, discussion of these other closeout aspects is presented Illustrate context and relationships. Financial closeout procedures Integrated and nonintegrated management and operating contractors. When to applyto 2. ~. DOE’spolicy is to closeout and retire contractual instruments withina reasonable period after their completion orterminati on. FAR4.804-1 Identifies time standards for closing contracts. The heads of contracting activities shall ensure that all financial, administrative. security. patent, and property matters are settledor accomplished expediently. The finance office shall ensure that the last administrative action in the closeout process, the financial accounting settlement, is completed. 3. ~.For the purposesof this Order, theterm ’’con- tract’’ or ”contractor” is used genericallyto refer to the broad variety of con- tractual instruments employed by DOE (for example, acquisition contracts, grants, cooperative agreements, cost share contracts, and the like). If requirementsor procedures vary depending on the specific Instrument, the specific instrument term is identified. Regardless of the nature of goods or services purchased, leased, or otherwise acquired or transferred, DOE must enter into a legal agreement with the other party that defines Its relationship with that party and specifies what isto

III-1 DOE 2200. 9B Paragraph 3 6-8-92 be provided and at what cost. There are two broad cl asses of agreements: acquisition instruments and assistance instruments. both ofwhich require closeout. a . sition~ are agreements under which goods and services are acq~ired. The most common forms include contracts, purchase orders. and interagency agreements. Variations include the following: (1) ~. The contractoris required to provide goods or services to DOE and receives payment periodically during the life of the contract. Cost reimbursement contracts establish an estimate of total costs and set a limlt that the contractor may not exceed without a contract amendment. The following are variations of cost-type contracts: (a) Qst Plus Fi@FPe. The contract includesa stated fee over and above allowable reimbursable cost. The fee represents the contractor’s profit. (b) Qst Plus WdFei?. The contractor receives avariable fee basedon defined performance standards. Theaward feeis concentratedon the end product or output of the contract. (c) ~NoF~. The contractor is reimbursed allowable cost only. (d) ~q. When DOE expects that the Contractor will receiveben- ● eflts beyond the instant contract, it is DOE policy to obtain cost participationor cost sharing. Thecost of the work is sharedon a defined basis between DOE and the contractor (for example, 50-50, 60-40, 75-25). Reimbursementis limited to the amount ofDOE”s share; nofeeis paid. (e) ~. The service to be provided is based onhoursofservi ce rather than a specific deliverable. The contractoris allowedto bill hours, with or without fee, depending on contract terms. (f) ~. The feeis initially negotiated. tobe adjusted later by a formula based on total allowable costs compared with total target costs. The incentive fee is concentrated on input criteria such as equal employment opportunity, safety, and security. (2) ~irm Fixed Pric~. DOE sets afixed price for the delivery of goods and services. (3) cord.er. BladifS Purchii.se Orsier. Deliverv Order. or Other Fix~d- ~rice Arran~. The cost of thegoods and/or services is easily estimated. (4) ~. DOE acquires goods and services from or through another Federal agency. III-2 6-8-92 @ DOE2200.9B Paragraph5 b. Assistance~ are agreements that transfer funds. property, services, or anything of valueto recipients to accompl ish public purposes of supporter stimulation authorized by Federal statutes. Assistance instruments include the following: (1) .atlveA~ isused when DOE determines that the principal purpose of the relationship is assistance, and it is anticipated that there will be substantial involvement between DOE and the participant during performance of the activity. (2) U. Atransfer of funds or property when DOE is not expected tobe substantially involved in the contemplated activity. Grants maybe~ cretiQn.a.ry awards, which result from an exercise of judgment by DOE in selecting the recipient, theproject tobe supported, and theamount of the award. Grants alsomaybeby~, in which the recipients eligibleto receive funding andthe amountto be awarded are not decided by DOE. (31 ~. Adirectloan or loan guarantee to athird party, authorized by Federal statute, to stimulate commercial developmentor involvement. a. ~. Acontract is physically completed when the contractor completes the required deliveries of supplies and the Government inspects and accepts such supplles; the contractor performs all services and the Government accepts such services: the option provisions expire: or the Government gives notlceof complete contract termination to the contractor.

b. Administrative Cl~ . Administrative closeout includes the assurance by the office administering the contract that all administrative actions as definedby FAR 4.804-5(a) have been completed. When these actions arecom- pletedo the contracting officer (CO) administering the contract shall ensure that the contract completion statement is prepared and filed. (Financial assistance instruments are not subject to the completion statement. ) Detailed contents of the completion statement and filing instructions are in FAR4.804-5(b) and (c). c. LU_s&dContracbi. Acontract is closed when evidence of physical completion (for example, acertification bytheCO or authorized representative oftheCO (COR) that all work required under the contract has been completed and finally accepted) is received by the procuring activity and when all administrative actions are taken. However, a completed contract cannot be considered closed while itis in litigation or whilean appeal is pending. 5. UMLNATION. When acontract is terminated by either party to the contracting accordance with the terms of the contract, notification of termination is given as required by the contract. If the contract does not contain provisions granting the Government the right toterminateo action to terminate the contract and the form of notice predetermined by the COwith the advice of the General Counsel (GC-1). III-3 DOE2200.9B Paragraph6 6-8-92 ● 6. ~. Specific standards have been established forclosfng each type oflnstrument (FAR4.804-l and DOE4600.lA, FINANCIAL ASSISTANCE PROCEDURES MANUAL). As standards, they apply lneach respective closeout situation after physical completion orterminatlon unless there are circumstances fnvolvfnglftf- gation, a contract appeal, an outstandfngaudlt Issue, or some other financial issue. Insuch cases the Issue must be resolved prfor to closeout, regardlessof the applicable standard. 7 . MwwMuIm. a. ~terfna Offfce. The Head of Contracting Actfvftfes ordesfgneeis responsible for effecting the contract closeout. The contract closeout process fnvolves varfous program and admfnfstratf ve groups, each ofwhlch may have aspecfflclnterest or functfon fn the closeout process. b. -actlna Off@. The COhasprlnclpal responsibility forlnftiating and coordinating closeout. The CO determines any steps ln the closeout process that can be fnitfated before physical completion of the contract andestab- lishestarget dates for completing the closeout procedure wfththe contractor. The extent ofprecloseout plannlng will be governed by the nature of the con- tract, the complexities Involved, and the contract provlsfons. The COmust coordlnatewlth the Field Element Chfef Flnancfal Officer (Field CFO) on the recoupmentof any outstanding advanceor receivable. Addftfonal information on recoupments fncluded fn DOE 2200.6A, FINANCIAL ACCOUNTING, Chapter III, “Receivables.” For cost reimbursable contracts, the COmust render affnal determination regarding contract cost andpriclng. Various offices are responslbl eforassfstlng the COwfth the cost and price functions, depending on organizational structure and applicable Federal regulations. The COalso should inltiateactfon to deobllgate excess funds (funds inexcess of the estimated maximum needed to process the final settlements). Funds shouldbe deoblfgated as soon as amounts can be reasonably calculated.

c. lna Officer s~ive* . The COmay designate aCOR. TheCOR. by accepting final contract deliverable(s) on behalf of DOE, is responsible for verffyfng that the contractor performs and fulfflls the specfffed technfcal objectives of the contract. Upon receipt and acceptance bythe COR, theCO generally initiates the closeout process. d. ~. The Ffeld CFOfs responsible for the last administrative action fnthe closeout process ,whichfs the financial accounting settlement. After receipt of all necessary clearance requirements, COfinal payment approval . and any requfred contractor certfficatfondocu- ments, final payment may be authorized and ffnal adjustment ofoblfgations may rerecorded. For example, the COwfll provide closeout documents, including ffnal fnvofce approval for cost type contracts: however, for fixed prfce con- tracts, the COwill provide only the final receivfng report. Financial close- out procedures aredescrfbed further in paragraph IO below. A collateral function of the Ffeld CFOfnvolves the perfodfc revfewofunpafd oblfgatfonsas prescribed fn DOE 2200.56, FUND ACCOUNTING, Chapter 111, “Accounting for @ Obligations,” paragraph 7a. Aspart ofthis revfew, the Field CFOfdentifies III-4 6-8-92 DOE2200.9B Paragraph8k . . alI inactive (no financial activity) contracts and notifies the appropriate COfor a determination as to the validity offending for the unpaid balance. On noti- fication. the COwill determine if fundingls appropriate and. as required, Initiate appropriate deobligation or closeout action or bothby provfdinga copyofa contract modification tothe Field CFO. 8. w~. Closeout documents arethe offi clal DOE records to closeout and retirea contract. These documents provfde physical evidence that all condi- tions necessary to close out and retire the contract have been successfully ful- filled. As closeout document requirements differ for cost reimbursement contracts, fixed-price contracts, and purchase orders, the Head of Contracting Activftfes or designee shall conform the required documents to the extent warranted by the individual circumstances andapplicabl e procurement regulations, suchas FAR4.804-5, and advlsethe finance offl ce accordingly. The following items describe documents commonly foundin a closeout package for a cost reimbursable contract. a. b. c. d. e. f. 9. h. i. j. k. Sta~ provides final breakdown of costs (and fee, if appropriate), payment requests, and payments received. ~signifl es official acceptance of contract deliverables on behalf of the Government, If such authority Is specified in the contract. Contractor RelW releases the Government from future liabilities and claims arising from the contract, except as otherwise provided in the contract ora statute. ~tracusim assigns and transfers to the Government any refunds, rebates, and other credits that subsequently may arise. .rds Urtlfiw is the contractor’s statement that Government records have been disposedof properly. propertv Certifica& is the contractor’s statement that Government property eitheris nonexistent or has been disposed of properly. property ~documents DOE verification of the property certificate. pateti Certific& states that all inventions, rights, and other patent concerns have been duly reported. Patent Cl~ documents DOE verificationof the patent certificate. Office of Scientific and Technical In fWion Clearance verifies that all required reports have been forwarded tothe Officeof Scientific and Technical Information.

~~verlfi es that all classified or nuclear materials have been accounted for and disposed of properly. Inapplicable. III-5 DOE2200.9B Paragraph81 6-8-92 1. -~documents DOE financial verification of the payment requested on the contractor’s final invoice. m. final Involmis the contractor’s final request for payment and summarizes all dlrectand indirect costs under the contract. n. QICert~fi- indicates that all necessary closeout activities have been successfully accomplished. a. ~. The COwlll assemble and forwardto thecogntzant Field CFOa closeout package containing documents identified bythe Headof Contracting Activities. This package shall contain evidence ofsatlsfactory completion of the work and oftts acceptance by the program office, aswell as other necessary clearances (for example, release. assignment, property, patent) oprlor to closeout completion. b. ~. The Field CFO shall review its records and accounts and Indicate financial concurrence on the closeout action with respect to funds paid and obligations. The Field CFO shall notffythe COof any error, issue, or discrepancy that may warrant suspension or delay of the closeout. (1) (2) (3) (4) Review adlk.cmcll Iation of Flnwial Nm.r$h Field CFO’s should immediately confirm agreement of subsldlaryle~gers andrecordswlth Departmental accounts. Reconciliation of differences shall beaccom- plished bythe Field CFO before proceeding with further financial closeout. ~. Field CFO’S shall review con- tractor closeout documents and reports for consistency wlthDOE accounting records. Any discrepancy should be discussed and resolved with theCO. ~. Under cost reimbursable con- tracts, Field CFO’s should review and confirm the final contract modifica- tlons establishing the ffnal contract price. Deobligation ofanyprlor year funds shall be accomplishedin accordance with DOE 2200.5B, FUND ACCOUNTING, Chapter III. “Accountlngf orObllgati ens.” J3evlew of Final Invofc.e. Following CO approval, final invoices shouldbe examined and processed for payment by the Field CFOin accordance with Departmental and office procedures. The applicability ofanyflnal payment tfmingrequfrements (for example, nature of the instrument, Prompt Payment Act, administrative the Field CFO. cornpletfon) should redetermined by a. ~ectiv~. From a financial management standpoint, closeout involves settling all financfal and accounting matters between DOE and the 111-6 6-8-92 DOE Z200.9B Paragraph 10a(2)(h) a contractor. Theseadm nistrative actlonswlll be performedby the Field CFO after receipt of all necessary clearance requirements discussed in paragraph 7d above. Closeout ultimately will result in clearing and removal ofcontrac- tor accounts from DOE’s books incident to the subsequent annual closingof Departmental accounts. (I) ~clal S~lnvolvessettl ingbusiness dealings and arrange- ments between DOE and the contractor. Contract terms and Federal finan- cial regulations or policies provide the basis for settlement. Common objectives fnclude the following: (a) Verification and mutual agreement as to costs incurred and payments made to the contractor: (b) Confirmation. establishment, and collection of any refunds ,credits, or other payments owed to DOE: (c) Verification and adjustment of amounts obligated; (d) Proper disposition of any retained fee or patent withhol ding: (e) Ffnalpayment to the contractor; and (f) Closure of letter of credit or other financing arrangements.

(2) ~. In accounting settlement. DOE’s internal accounts andsubsidfary records are reviewed, adjusted. or appropriately readied by the ffnanceofffce foreclosure. These actions primarily are forlnter- nal administrative purposes, although they may raise issues that shouldbe reported totheCO and resolved before closeout is completed. Objectives include the following: (a) Verlficatfon ofuncosted and unpaid balances: (b) Identification and collection of advances or receivables owedto DOE; (c) Verfficatlon, adjustment, and disposftlon ofphysfcal assets, Including work-in-process, completed-asset, deprecfatlon, memorandum accounts, and inventory; (d) Confirmation ordisposltfon of retafned funds orwlthhol dings; (e) Confirmation andlfquldation of outstandfn91iabilities: (f) Analysis and adjustment of accounts involving multiple appropriations and program budget and reporting designations; (g) Analysls and adjustmentof any special-purpose accounts; (h) Reconcil iatlon of Departmental accounts and subsidiary records; and I II-7 DOE2200.9B Paragraph 10a(2)(i) (1) Verification of adequate and proper documentation. 6-8-92 ● b. weryof~. All outstanding advances shall be recovered lnaccor- dance with DOE and oversight agency requirements. This should beas providedin the contractor advance financing agreement. Applicable laws and regulat~ons always must be followed. If not specifiedin the contract or financing agree- ment. the Field CFO shall determine whether Itls In the Interest of the Govern- mentto require that the advance balance be returned to DOE upon physical completionor termination or whether tollquidatean advance balance against amounts owed to the contractor. In that case. these advances shouldbe reclas- sified as accounts receivable, and the Field CFO should accrue and collect Interest for these offsets If they cannot beaccompllshed quickly. (The concept of offset against other contracts is discouraged unless the Field CFO can effect the offset immedi ately.) For more information on offset. see DOE 2200.6A, FINANCIAL ACCOUNTING, Chapter III, “Receivables.” Itgenerallyls recommendedto return outstanding advances to DOE and settle the final amount owed to the contractor. c. ed Pr_ . All Government-owned property that has been fur- nlshed, loaned, constructed, fabricated, or contractor acquired under the contract shall be accounted for. DOE property clearance is required and shall be lncludedln the closeout package before administrative compl etionof flnanctal closeout. Inventories, real property, personal property, and related depreciation ln the Departmental accounts should be reconciled and clearedtn accordance with applicable property regulations (reference DOE 4300.16, REAL PROPERTY MANAGEMENT, of 7-1-87, or DOE Acquisition Regulations 945.6, “Reporting, Redistribution, and Disposal of Contractor Inventory”). d. ~. Management and operating con- tractor facilities are required tomaintain perpetual inventory records and provide periodic inventories (in accordancewith DOE 2200.6A, FINANCIAL ACCOUNTING, Chapter VI, “PlantandCapital Equipment”). Satisfactory fulfill- merit of these requirements during theterm of the contract and appropriate testing at contract compl etion, if the contract so provides, maybe substituted for afull physical inventory at contract completion if the contractor being replaced, the successor contractor, and the responsible Headquarters or field element agree.

e. EJnal PavW. The primary importanceof the final payment is that it generally represents the final act of administrative closeout and, consequently, the last opportunity to effect any reduction or offset for amounts owed the Govern- merit for one reason or another. The final payment normally includes any amounts previously withheld from the contractor for performanceof specific actions, providing suitable DOE clearance has been given. Consequently, timing of the final payment ts significant and in some circumstances is controlledby regulation or contract terms. f. rs of Credi~ ● Field CFO’s shall ensure that contracts financed or reimbursed by checks-pafd letters of credft receive appropriate review and coordination prior toffnal payment. Letters of credit shall be e 111-8 6-8-92 DOE2200.9B Paragraphllb . reconciled and appropriately modified to reflect any ffnal oblfgatfon change. The letter of credit shal 1 betermfnatedfn accordance with Department of the Treasury requfrements. Field CFO’s shall determine the means of final finan- cfal settlement to the contractor (that is, letter-of-credit payment or other means). notify the CO of this decision, and coordinate letter-of-credi t termination with the contractor as appropriate. 9. ~. Contractors shall complete all financial, accounting. and budgetary reports in accordance with the contract’s terms and conditions. Likewise, integrated contractors shall be required to prepare and submitto DOE financial reports and statements that properly report all thefr financial activity or information through physical and administrative completion. h. RocumenWd Reurds D1 s~sit . i ~. Government-owned financfal documents and records in the possession of contractors shall be accounted for and disposed of in accordance with DOE 1324.2A, RECORDS DISPOSITION, of 9-13-88. Thecontrac- tor shall be required tonotffy DOE when such statements, documents, and records are available for examination. 11. ~. Because of their special nature, closeout of integrated contracts requires more extensive planning. coordination, andmonitorfng. Close- out complexities often are more significant and may require DOEto assume certain financial responsibilities formerly administered by the contractor. Field CFO’s must ensure that the closeout document requirements in paragraph 8 aremet: that the reciprocal accounts of the contractor and DOE are closed; and that the required accounting entries based on the ffnal approved DOE Form 2200.1, “Voucher Accounting for Net Expenditures Accrued” (VANEA), are posted. Where large or complex close- outs are involved or other circumstances warrant, a conference with the contrac- tor’sffnancial representative shall be arranged to advise the representatfveof DOE closeout requirements. When a successor contractorfs involved. the conference may include representatfves of the new contractor to facilitate transfer of responsibilities. All necessary resources shall be applfedto effect the earliest possible deobligation of unneeded funds and timely closeout of the contract. Below are examples of additional requirements. a. livere_d Savinas Btis of Cotiractor Employees . The Field CFO shall trans- mit undelivered savfngs bonds and bond schedules heldby Headquarters or field elements tothe U.S. Department of the Treasury, Bureauof Public Debt, Wash- ington, DC 20026, The Field CFO also shall direct any subsequent claim foran undelivered bond to the Department of the Treasury.

b. Qther Out&tansiina or unclaimed Items . Schedul es for other unclaimed items held by Headquarters or the field element should be forwarded to the Chief Financial Officer (CFO; CR-l). If the contractor has been reimbursed for such items, the amounts shall be refunded to DOE and depositedin the appropriate Department of the Treasury deposit fund account (reference ITreasury Ffnancial Manual (TFM) 6-3000. PAYMENTS OF UNCLAIMED MONEYS AND REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED). Any subsequent claims for previously unclaimed items shall be iII-9 DOE2200.9B Paragraphllb c. d. 6-8-92 ● referred tothe CFO. If the Government. represented by DOE, assumes anyunpald obligations or commitments of the contractor under a contract, the contractor wI1l assign to the Government. on a DOE approved format. the rights and claims for the ~tems that are or would be reimbursable under the contract. ~. Adeterminatlon shall be made bythe Field CFO that credit has been received or otherwise accounted fororasslgned to DOEwith respect todivi- dends, returns of premiums, return contributions. orothercredlts due under any insurance policies. Including group insurance policles. MonFti. The Ffeld CFO shall account for any refunds or credits that may be owed to DOE because of reimbursed pension costs. When special pension arrangements have been formulated for a terminating contractor, a determina- tlon shall bemade to ensure that the pension funds are disposed ofin accor- dance with such arrangements. New arrangements may berequired fora successor contractor. Such determinations and arrangements ordinarily shall be madeby the Head of Contracting Activities based on recommendations provided by DOE contractor industrial relations offices. a. w~fers. Contracts shall not be transferred to another office solely for the purpose of closeout. When it is determined necessary oradvanta- geous to transfer contract administration from one officeto another, the o receiving office must concur with the transfer and establish a mutually accept- able transfer date. Thereafter, the receiving office must fulfill closeout responsibilities In accordance with DOE21OO.3. TRANSFER OF CONTRACTS BETWEEN DEPARTMENTAL ELEMENTS. of 9-15-80. b. ~. From a financial standpoint. after all nego- tiations have been completed, there is no substantial difference between closeout of completed or expired contracts and closeoutof those that are ter- minated. These terms and circumstances are contractual definitions that have little practical impact on financial closing exceptto perhaps change the type of closeout documentation. 13. ~.OOEneed not take direct actionin subcon- tract closeouts unless contract terms or other directives require it. The DOE prime contractor shall be responsible for closing out subcontracts; ensuring that terms of the subcontract have been fulfilled; ensuring compliance with prime contract terms; verifying that the final invoice is correct: and obtaining all required approvals. certifications, and clearances. 14. ~1 RFTI_. After completing financial closeout. there should beno further financial or accounting activity. However, physical records and documents and electronic records of the Field CFO mustbe retired. a. ~. The Field CFO shall retire accountable officers’ records and other formal financial records in accordance with applicable ● 111-10 6-8-92 DOE2200.9B Paragraph14c .

Federal requirements and DOE 1324.2A, RECORDS DISPOSITION, of 9-13-88. The Field CFO shall dispose of unnecessary administrative records (nonrecord materials) in accordance with local office procedures. b. ~. The Field CFO shall appropriately print or transfer electronic records to microfilm at the endof the fiscal year once financial closeout is completed andstorethemln accordance with Federal records retention requirements and DOE 1324.4. MICROGRAPHICS MANAGEMENT. of 11-2-83. and DOE 1324.6, AUTOMATIC OFFICE ELECTRONIC RECORDKEEPING. of 7-8-87. c. tal In@~dized Core ~lti rema$i . Upon administrative completion of the closeout. the Field CFO should make suitable notation in the Departmental Integrated Standardized Core Accounting System or, in thecase of power marketing administrations, in their accounting systems. Contracts so noted should be scheduled forreti rement during the following fiscal year. After the new fiscal year commences, the Field CFO should initiate the Departmental Integrated Standardized Core Accounting System contract retirement procedure to verify and purge remaining contract records from the system. Contract history records generated from this process should be retained consistent with the records disposition requirements and local office policy. 111-11 (and 111-12) DOE 2200. 9B TFR U TS AND ~MFNTS 1. DUCTION, 6-8-92 a. b. c. d. ~. This chapter prescribes pollcles and general procedures for the accounting and financtal management of grants and cooperative agreements adminlsteredby DOE. ~. Grants and cooperative agreements are financial assistance instruments, rather than acquisition instruments. used by DOE to transfer money or property toa recipient to accomplish a publlc purpose authorizedby Federal statute. Although accounting for grants and cooperative agreementsin the DOE systemof accountsis accompl ished unessentially the same manneras all other DOE-funded activities, certain policies and procedures apply that are different from those applicable to acquisition instruments. This chapter discusses those differences. ~. (1) (2) (3) (4) (5) G.ciM. A financial assistance instrument used by DOE to transfer money or property toa recipient to accomplish apublic purpose of support orstimu- lation authorizedby Federal statute, when no substantial involvements anticipated between DOE and the recipient during the performance of the contemplated activity. ~~. A financial assistance instrument used byDOEto transfer money or property when the principal purpose of the transaction is to accomplish apublic purposeof support or stimulation authorizedby Federal statute. and substantial involvement between DOE and the recipient during the performance of the contemplated activity is anticipated. ~ceA~. A financial assistance award made in the form of either agrant or a cooperative agreement. Aw.iird. The written document, executed byaDOE contracting officer after an application is approved. which contains the terms and conditions for providing financial assistance to the recipient. Ri?ci?leIlt . . The organization, individual. or other entity that receivesan award from DOE and is financially accountable for theuse of any DOE funds or property provided for the performance of the project and is Jegally responsible for carrying out the terms and conditions of the award. Applicability . This chapteris applicable to all Departmental elements responsible for the administration of DOE financial assistance agreements, as described in DOE 2200.4, ACCOUNTING OVERVIEW, Chapter I, “Introduction.’’ This chapter does not apply to contractors.

Iv-1 DOE2200.9B Paragraph2 6-8-92 ● 2. ~. Itlsthepollcyof DOE toaccount forandtoadminlster financial assis - tance instruments In accordance with applicable statutory authority, central agency guldellnes, and Departmental policles and procedures governing such agreements. a. ~. Funding for all types of flnancfal assistance agreements shall comply with provisions and proceduresof DOE2200.5B, FUND ACCOUNTING, Chapter I, “Administrative Control of Funds.” Allottees shall provide acertiflcation of fund availability (reservation) for obligation before negotiation and execution of any award or funding modlficatlon. b. Qbllaatlw. The finance office shall record and report obllgattons fnthe Departmental accounts lnaccordancewlth provisions ofDOE 2200.5B, FUND ACCOUNTING, Chapter III, “Accountfngfor Obligations.” DOE F4600.1, “Notice of Financial Assistance Award” (NFAA), signed by the DOE contracting officer, constitutes a valid obligation of the Government for both grants and coopera- ttve agreements. The Field Element Chief Flnanci al Officer (Field CFO) shall record theobl~gatlon fnthe DOE accounts upon receipt of theslgned NFAA. The recipient need nothavestgned the NFAA, accepting the award, for the obligation to belncurred and recorded. a. ~. Prior toslgning the award document and creating an obligation, the contracting offlcerobtalns a properly executed certification of funds avallabil lty from the allottee. Following slgnatureof the award document, the contractlngofflce forwards acopyto the Field CFO, where Itls promptly recorded lnthe flnanclal accounts. The award document shall cite the appropriation to beobllgated, in addition to other necessary terms, provf- stons, and fiscal classiftcatlons. Amounts then obligated shall be available for expenditure for authorized purposes until they are expended or properly deobligated. Funds made available by DOE by means of the issuance ofa noticeof ftnanclal award are only available for obligation by the recipient durfng the budget period shownln the award unless the award Is renewed or extended, eras otherwise authorized by the contracting officer pursuant to Federal regula- tions. When acontlnuation ofa financial assistance awardis made within a project period, the recipient may carryover unobligated balances to the next budget perfod without the authorizatfonby the contracting officer. b. mli~. Areductfon orwlthdrawal of funds from either agrant ora cooperative agreement shall require that the Field CFOrecelve anamended NFAA, slgnedby the authorized contractlngofflcer and recipient, before the Field CFOdeobligates the funds from the accounts. An exception to this requirement shall occur when the recipient hasnot accepted (signed) a grant NFAA, provided that nofunds have been drawn byor paid to thereclpient. Inthls case, the contractlngofflcer Issues a revision action tothe NFAA, whlchdeobl~gates the award after providing the applicant wtth atleast2 weeks’ written noticeof DOE’slntentlonto deobllgate. ● . Iv-2 6-8-92 DOE2200.9B Paragraph 3c(2) . c. ~. The Field CFO shall not disburse DOE fundsto a recipient until an award has been consummated between thereclpient and DOE and a legal obligation has been recorded on DOE’s books.

(1) Iimina of Pa_. Payment shall be made to therecipientei therpriortq the reciplent’s making cash outlays, that is, In advance, or after the recipient has incurred costs, that is, by reimbursement. Regardlessof whether payments are madeon anadvance ora reimbursement basis, the Field CFO shall schedule transfersof funds to minimize the time elapsing between transferor funds from the Department of the Treasury and the actual disbursementof cash at the recipient level. The contracting officer, in conjunction with the Field CFO, shall determine the payment terms prior to the award and include them and other conditions in the award. (a) ~. Payments may be madein advance of performance for awardsto the recipient, provided the recipient has a financial management system that meets the requirements set forth in title 10, sections 600.109(b) and 600.420, of the Code of Federal Regulations (1OCFR 600.109(b) and 600.420), including procedures that will minimize the time elapsing between the transfer of funds from the Departmentof the Treasury and their disbursement bytherecipi ent. (Predeter- mined advance payment schedules and percentage of award advances should not beused in making payments.) However, when the total amount of the awardis less than $10,000 and the anticipated perlodof performances 12 months orless, the contracting officer may authorizea single payment in advance of performance. (b) ~. Reimbursement is payment to the recipient upon its request for reimbursementof costs Incurred fn performing under its financial assistance award. Reimbursement shall be the payment method when the recipient does not meet the requirements for an advance payment asdescri bed in paragraph 3c(l)(a ) above. (The recipient shall submit requests for reimbursement monthly, unless the award authorizes more frequent payment or, in thecase ofcoop- erative agreements, arrangements have been agreed upon fora milestone payment schedule. ) (2) ~tMeW. The principal objectives of control over dis- bursements are to ensure that they are legal, proper, correct, and timely and that all disbursements are recorded accurately and reported promptly. The contracting officer, In conjunction with the Field CFO, shall ensure that these objectives are met in determining the disbursement methodto be used, that is, by check or electronic funds transfer. The recipient shall submit the required information to request payment. The cognizant Ffeld CFO shall be responsible for providing the recipient with the necessary instructions for requesti ng payment. Additional procedures for disburse- merit arein DOE 2200.6A, Chapter I, “Cash”; DOE4600.lA, FINANCIAL ASSIS- TANCE PROCEDURES MANUAL, Chapter 1, “Overviewo fFinancial Assistance Process,” of 4-1-87: and the Treasury Financial Manual (I TFM 4-2000 and 6-2000) . IV-3 OOE2200.9B Paragraph 3c(3) 6-8-92 @ (3) oFlwial Ass~. Payments to financial assistance recipients are not subjectto requirementsof the Prompt Payment Actorto interest penal typrovlsions. However. the Field CFO shall make payments within 30 daysofa request for reimbursement, unless the request is improper or questionable. (4) W~ldPav-. The Field CFO shall not withhold payments from grant- eesfor proper charges, except under conditions cltedin 10CFR 600.l12(f), 600.421(g), or 600.443. In the event apayment istobewlth- held, the contracting offfcer shall provide advance written notice tothe grantee ln accordance wfththese provfsfons.

d. ~. The objectives of cash management are to accelerate and control collections, ensure prompt deposft of recefpts, fmprove control over disbursement methods. and eliminate idle or excess cash balances held by the recipient. Regardless of the method used to advance fundsto areclplentorga- nlzatlon. the Ffeld CFO shall limft advances to the minimum amounts needed and the reclpfent organization shall determine amounts requested and time requests so that receipt of funds is in accord wfthlts actual, immedfate cash require- ments fncarrying out the purpose of the approved program or project. (An immediate cash requirement is generally defined asneededwfthfn the next 3 workdays.) Thetlming and amount of cash advances shall beasclose asis admfnfstratfvely feasfble to the actual disbursements by the reciplentorgant - zation for direct program costs and proportionate share of any allowable indfrect costsin accordance wfth Department of the Treasury Circular 1075. ● (1) Recfplents generally should not have more than 3 workdays’ cash on hand. If funds are drawn erroneously fnexcess ofa reclpfent organfzatfon”s Immediate disbursement needs, and the amount drawn and timeframe involved so warrant, the funds shall be promptly refunded and reissued when needed. Additional cash management guidance is described in DOE 2200.6A, FINAN- CIALACCOUNTING, Chapter I, “Cash,’’andChapter II. “Advances, Prepafd Expenses, and Other Assets*; DOE4600.lA, FINANCIAL ASSISTANCE PROCEDURES MANUAL; and ITFM6-2000 and 6-8000. (2) The Field CFO shall use financial reports required by the terms andcondi - tfonsof the award to monitor the cash posit~on ofa recipient ofa finan- cial assistance award. These documents may fnclude Standard Form 269, “Financial Status Report” (Long Form), and SF-269A (Short Form); Standard Form 271, “OutlayReportand Request for Reimbursement for Construction Programs”: Standard Form 272 and Standard Form 272A, “Federal Cash Trans- actfons Report”: and any other report of a recfpfent’ s financial activity that may berequfred for effective cash management. (3) Upon termination or completion of the award and after cognizant contract- fngofff cernotfflcation, the Ffeld CFO shall take prompt actionto recover any unencumbered cash balances advanced to the recfpient. IV-4 I . . 6-8-92 DOE2200.9B ● Paragraph 3e(3)(a)l e. ~. (1) Program Income may be earnedby recipients and subrecipients from activi- ties supported bythefinanclal assistance agreement. Such income may result from the sale of real or tangible personal property acquired under the agreementor from royalties from patents or from copyrighted material resulting from the award or subawards. Income of this nature mustbe accounted forin accordance with specific rules described in 10CFR 600.l13(d) forroyaltles and 600.117 for property. and 10 CFR 600.425 for State and local governments.

(2) Grantees shall remit to DOE any~nterestor other investment income earned on advances of DOE funds. (In 1990, the Cash Management Improvement Act provided for State payment of interest in certain situatl ens.) Unitsof local governments and all other recipients shall be required to returnto the Federal Government interest earned on advances of grant funds in accordance with Comptrol ler General Decision 32Comp. Gen. 289. Recipi- ents that come under the purview of Office of Management and Budget (OMB) Circular A-110. aUniform Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organi - zations,” shall maintain advances of Federal funds in interest-bearing accounts: shall remit interest earned on DOE advances promptly, butat least quarterly, to DOE; and mayretain upto $100 per year foradministra- tiveexpense o (The current draft proposed revisions toA-110 would require the recipients to maintain advances of Federal funds in interest- bearing accounts. unless (1) the recipient receives total Federal advances under awards of less than $120,000 per year or (2) the best reasonably available interest-bearing account would not earn interest in excess of $250 per yearon Federal cash balances or require an averageor minimum balance so high that it would not be feasible within the expected Federal and non-Federal cash resources. In addition, the proposed revi- sions would raise interest amounts upto $250 that maybe retainedby the recipient for administrative expense. ) Generally. the Field CFO’S shall deposit the interest to Department of the Treasury Account 891435, General Fund, Proprietary Interest, Not Otherwise Classified. The power market- ing administrations shall deposit miscellaneous interest to the reclama- tionfund or the revolving funds as appropriate. In addition, interest earned on advances funded with Nuclear Waste Fund (NWF) shall be returned tothe NWF. (3) General Program Income. (a) General program income excludes income covered in paragraphs 3e(l) and (2) above and will be retained by the recipientor subrecipient to be used for the following (detailed guidance on these uses is covered in 10 CFR600.l13(e)): 1 Increasing the scope of the project if approved by DOE. IV-5 DOE2200.9B 6-8-92 Paragraph 3e(3)(a)Z 2 Reducing therecipient’s contribution from non-Federal sourcesby ● allowing program income tobe used for cost sharing, or a Reducing requi red Federal support of the project. (b) The recipient shall account for general program income as prescribed in the terms of the award. Unless requiredby statute or program rule, DOE shall have no rightto program income earned or accrued following termination of the project period or termination of the award. (c) In those cases in which program income is deducted from total project costs to determine the net Federal share, the contracting officer prepares anNFAA at closeout todeobligate the amounts identified. The recipient shall account for all gross revenues and report thereto the Departmenton Standard Forms 269and 269A, “Financial Status Report.”

f. ~. If the amount of funds reimbursed or advanced to the recipient exceeds reported recipient outlays. the recipient must remit the excess funds to the responsibl eDOEFfeld CFO. The excess funds are accounted foras refunds and deposited in the same appropriation account astheprevi- ously recorded disbursement. The deposited refunds maybe immediately avail- able forobligat.ion tothe extentof any deobligation, unless deobligationis from a prior-year obligation. Detail edpolicy and guidance for determining the ● availability of appropriation and fund balances arecoveredln DOE2200.5B, FUND ACCOUNTING, Chapter II, “Accountingfor Appropri ations and Other Funds.” The finance office shall collect and deposit funds returned toor due the Departmentin accordance with DOE 2200.6A, FINANCIAL ACCOUNTING, Chapter 10 “Cash.” Remitters shall contact the DOE Field CFO for specific instructions in arranging for the return of funds. Ifmore than one awardis involved, dollar amounts applicable to each award shall be identified and credited accordingly. The Field CFO shall notify thecontractlng office upon collection and deposit of any funds returned to DOE. g. ~. Whenever DOE adjusts the amount of an award, it shall also makean appropriate upwardor downward adjustment tothe amountof required cost sharing so that the adjusted award maintains any required percentage of cost sharingin the cosponsored projectin accordance with terms of the award Instrument. In addition, when authorized by the award instrument. general program income may be used tomeet the cost sharing requirement of the grant agreement: however, theamount of the Federal grant award remains the same. Any requirements governing the disposition of program income earned after the end of the award period must respelled outin the terms of the agreement. h. . cial Rgport~nq . (1) The recipient’s financial management systems shal current, and complete disclosure of the financial 1 provide for accurate, results of each @ Iv-6 6-8-92 DOE2200.9B Paragraph 4a(2) . (2) . 4. . (3) (4) DOE-sponsored project orprogram onan accrued cost basis, in accordance with financial reporting requirements of the grantor cooperative agree- ment. The financial reports submitted to the Department shall be limited to those described in 10 CFR6OO, subparts B, C, and E, and to those required by OMBand the General Accounting Office, andby the Department in fulfill ingits cash management responsibilitlesin accordance with Department of the Treasury regulations. Instructions for completing these reports and applicable definitions are containedin OMB Circular A-11O, Attachment; OMBCircular A-102, “Uniform Requirements for Grants to State and Local Governments”; OMBCircular A-133, ‘Auditsof Institu- tions of Higher Learning and Other Nonprofi t Institutions”: DOE 1332.2, UNIFORM REPORTING SYSTEM FOR FEDERAL ASSISTANCE (GRANTS AND COOPERATIVE AGREEMENTS); DOE4600.lA. FINANCIAL ASSISTANCE PROCEDURES MANUAL: and 10 CFR600and 605. Bylaw, financial reporting requirements placed upon financial assistance recipients are limited to minimize administrative reporting burdens. Generally, reporting shall be no more frequent than quarterly and no less frequent than annually. The procurement office, program office, and Field CFO jointly shall determine the type and frequencyof reporting that best serve DOE’s financial interests and objectives in making the award.

The Field CFO shall review reports for completeness, accuracy, andcompli- ancewith the terms and conditions of the award. Reports not receivedor not received in a timely manneror reports that are inadequate or incorrect should be followed up with the recipient by the contracting officer to identify and resolve the problem. The Field CFO shall compare requests for advances against cash needs for cash management purposes. The Field CFO promptly shall enter appropriate financi al data from the recipient reports in the Departmental accounts. DOE financial assistance recipients that are cross-serviced by the Department of Health and Human Services (DHHS), through the Payments Management System, are required to submit aStandard Form 272 report quarterly toDHHS. DHHS monitors the report for completeness, accuracy, and compliance with OMB and Department of the Treasury regulations. Errors detectedby DHHS are reported to the cognizant DOE Field CFOfor appropriate action. cost P rinciDles and Allomble Costi . a. Review of Allow.dble Costs. One aspect of the reviewof a financial assistance solicitation is the contracting officer’s review of allowable costs. For each kind of organization seeking a financial assistance award, there isa setof Federal principles for determining allowable costs. Unless specifiedby statute, program rule, or other terms and conditions of the award, the con- tracting officer shall determine allowable costs in accordance with applicabl e cost principles cited in the following circulars and regulations: (1) OMBCircular A-21, “CostPrinciplesf orEducational Institutions.” (z) OMB Ci TCU1 ar A-87, “Cost Principles for State and Loca7 Governments. ” IV-7 DOE2200.9B Paragraph 4a(3) 6-8-92 ● (3) OMBC~rcular A-122, ’’Cost Principles for Nonprofit Organizations .“ (4) OMBCircular A-133, “Auditso fInstitutions of Higher Learning and Other Nonprofit Institutions.” (5) 45 CFRPart74. Appendix E. Principles for Determlnlng Costs Applicableto Research and Development Under Grants and Contracts with Hospitals. (6) 48 CFR31.2as modified by48 CFR 931.2, DOE Acquisition Regulations covering contracts with commercial organizations. b. LWAhrim. Included in the overall financial review are costs orcontri- butions proposed to meet any required cost sharing requirements of the award. Generally, cost sharing. whether cash or in-kind, must meet the same testsof allowability as applied to DOE funds. Cost sharing requirements for specific types of awards aredetalled in 10 CFR600.107, 600.206, and 600.424. a. m~. Property acquired under a financial assistance awarder property furnished by DOE to arecipient is subject to standards in10 CFR 600.117, 600.431, and 600.432. (1) (2) (3) (4) ~. Government-owned property heldby assistance recipients shall be accounted forby the Field CFOin the llepartmental accounts in the same ● manneras for Government-owned property held by contractors (see DOE 2200.6A. FINANCIAL ACCOUNTING, Chapter VI, “PlantandCapital Equipment,” paragraphs 4and6). Furni~d Pro@. Tltleto Government property furnished toa recipient by the Federal Government shall remain with the Government. unless other- wise provided in the terms and conditions of the award, and therefore shall be accounted for tn accordance with DOE 2200.6A, Chapter VI.

A_cg_uired Pr_. Title to nonexempt property acquired with Federal funds generally shall vest with the Government and similarly shall be accounted for in the Departmental accounts, unless the recipient is a State, or instrumentality of aState, In whlchcase title shall vest with thereclpient. This provision normally shall not extend to local or Indian tribal governments. Title to exempt property acquired with Federal funds vests with the grantee without further obligation or accountability to the Federal Government. However, DOE retains the rightto transfer ownership of any item of exempt or nonexempt equipment havinga unit acquisition cost of $l,OOOor moreas indicatedin 10 CFR600.l17(d)(2). &al Property. Real property acquired will be managed and accounted forln accordance with 1OCFR6OO.117(C) and 600.431 and the terms and conditions of the award. When real property is involved, specific provisionsof the award shall govern vestingof title, management, and disposition. ● IV-8 6-8-92 DOE2200.9B Paragraph 5b(3) (5) ~ting. Assistance recipients lnpossession of DOE-owned equipment shall be required to provide an annual inventory of Government- owned equipment to the contracting officer (DOE 4600.lA, FINANCIALASSIS- TANCE PROCEDURES MANUAL, Chapter II. of 4-1-87). For federally owned equipment acquired with DOE grant funds, grantees shall be requiredto report to DOE the results of the biennial inventory performed as pre- scribedby 10 CFR 600.117(d). Unless providedin the award, the recipient shall not be required to provide other property reporting, exceptat completion or closeoutof the agreement. b. ~. Within 90 days after expiration or termination of theawardo the recipient shall submit all performance and financial reports required as a condition of the award. The contracting officer may grantan extension at the recipient’s request. Detailed closeout procedures can be found in DOE4600.lA andin 10 CFR600.123 and 600.450. (1) ~. Upon receipt offinal reports or audits, the Field CFO shall make appropriate adjustments for allowable costs and promptly pay any reimbursable amount due the recipient. The Field CFO shall take prompt action to notify the contracting officer of funds advancedin excess of immediate requirements, and assist in obtaining their return. Any funds paidtoa recipient that the contracting officer determines tobe in excess of the amount to which the recipient is entitled constitute debt and shall be established asareceivabl eandbilled by the Field CFO. If the recipient does not pay the funds within a reasonable period, generally 30 calendar days. the Field CFO shall handle the receivablein accordance with the provisions of DOE 2200.6A, FINANCIAL ACCOUNTINGO Chapter III, “Receivables.” (2) Einancial Pro~. Financial and accounting closeout of assistance agreements shall be performed in substantially the same manner as for other types of contracts. General financial closeout procedures are discussed in DOE 2200.9B0 MISCELLANEOUS ACCOUNTINGO Chapter III, “Financial Closeout.” (s) ~. Closeout of the award shal 1 notaffect DOE’s right to disallow costs and recover funds on the basisof subsequent audit or review, nor shall it release the recipient from obligation to return any funds due DOEas a result of later refundso corrections, or other transactions. IV-9 (and IV-10) ● 6-8-92 PTFRVL 1 FAR WASTF FUNR DOE 2200. 9B . 1. l.uuumM.

a. purpose. Toestabl ish DOE policies andprocedures for the financial manage- ment, accounting, budget preparation. and cash management of civilian nuclear waste activities, as authorized in the Nuclear Waste Policy Act. as amended. b. ~licabflfty. The applfcabflity ofthfs chapter is specified in DOE 2200.4, ACCOUNTING OVERVIEW. Chapter I, “Introduction.’’p aragraph 1. In addition, this chapter appliesto all activities that are directly or indirectly invol ved wfththe nuclear waste fund or interim storage fund. (1) The Nuclear Waste policy Act. as amended, herein referred teas ’’the Act,” authorizes the Secretary to enter into contracts with persons who generate or own spent nuclear fuel or high-level radioactive waste, of domestic origin. generated in a cfvilian nuclear power reactor. The purchasers of the waste disposal services are requiredto pay all costs associated with the preparation. transportation, and disposal of spent nuclear fuel and/or high-level radioactive waste from civilian nuclear power reactors. Two separate funds have been established pursuant to the Act for funding theactivitfes: the nuclear waste fund and the fnterlm storage fund. Revenues for the funds are obtained from fees charged to waste disposal service purchasers as follows: 1 A one-time fee will be paid for all spent nuclear fuel or sol idi - fiedhlgh-level radioactive waste that resulted from the genera- tion of electricityin a civilian nuclear power reactor priorto 4-7-83. based on kilograms of heavy metal in the spent nuclear fuel orsolfdffied high-level waste. The fee is equivalent toan average charge of lmill per net kilowatt hourof electricity generated by the spent nuclear fuel . z For electricity generated by acivilian nuclear power reactor and sold on or after 4-7-83 by owners or generators of nuclear fuel, a fee will be charged per net kilowatt hour generated. The fee may be adjusted annually by DOE unless disapproved by Congress. (b) mrim Stmaae Fund. Each generator or ownerof spent nuclear fuel resulting from cfvilfan nuclear activities shall be charged for its proper shareof the cost incurred foracqui sition, operation, and maintenanceof any facility authorized by the Act for interim storage VI-1 DOE2200.9B Paragraph lc(l)(b) 6-8-92 ● (2) (3) (4) of nuclear waste. This charge will be nondiscriminatory and sufficlentto ensure full cost recovery. The Secretaryis authorized to expend funds for nuclear waste disposal and Interim storage activities pursuant tosectlons 302(d) and 136(d) of the Act. Inthe event that the moneys available fnthefunds are insufftcfent to meet current needs, the Secretary can tssueto the Secretary of the Trea- suryobllgations (promissory notes) in form and amount to be agreed upon by the Secretaryof the Treasury. and not exceed amounts provided fortn appropriation acts. These obligations are to berepafd with interestto the general fund of the Treasury. Should the Secretary determine that the funds contain moneys in excess of current needs, and lf such moneys arein excess of the then outstanding debts due by the funds to Treasury, the Secretary of the Treasury maybe requestedto fnvest such amounts or portions thereof inobllgations of the United States Treasury. Interest gained from these investments wfll be returned to the funds for future use. 2. JWXIWKS. . a . b. c. d. e. f. 9. VI-2 Department of Treasury “Financial Manual,” Volumel, which provides central accounting. financial report~ng, cash management, and other Governmentw~de fiscal guidance to all Federal agencies.

DOE1OOO.3B, INTERNAL CONTROL SYSTEMS, of 7-5-88, whtchprovldes the policy for establishing and maintaining systems of fnternal control. DOE 1500.2A, TRAVEL POLICY AND PROCEDURES. of 6-7-89, whlchestabllshes the official travel pollcy and procedures for DOE. DOE 2200.4, ACCOUNTING OVERVIEW, whlchestabllshes standardized deflnltlons of financial terms (Attachment) and thepolictes. principles, and objectives for financial accounting and reporting (Chapter II, “Conceptsa ndStandards”). DOE2200.5B, FUND ACCOUNTING, which establishes the pollcies, procedures, and responsibilities for the administrative control offunds subjectto limitations (Chapter I, “AdministratlveC ontrol of Funds”). DOE 2200.6, FINANCIAL ACCOUNTING, which provides pollcy and general proce- duresfor the financial management of cash, advances, receivables, invento- ries, and investmentof funds; accountability for plant and capital equipment; current and long-term lfablllt~es; and accounting for equfty, revenues, and expenses. DOE2200.8B, ACCOUNTING SYSTEMS, ORGANIZATIONS, AND REPORTING, which provfdes DOE requirements forreporttngto external agencies, from fnternal field ● elements, and to the Financial Information System. 6-8-92 DOE2200.9B m Paragraph2r h. DOE3600.lB. TIME AND ATTENDANCE REPORTING. of 2-11-91, which establishes the policy, objectives, and responsibilities for time and attendance reportingin accordance with the General Accounting Office (GAO) and Officeof Personnel Management (OPM) regulations. i . DOE51OO.5. OFFICE OF MANAGEMENT AND BUDGET-BUDGET PROCESS. of 7-21-83, which outlines requirements and procedures for the preparation and budget submission for the Office of Management and Budget. j. DOE 5100.6, CONGRESSIONAL BUDGET REVIEW, of 10-26-83. which outl ines require- ments and procedures for the preparation and budget submission for the congressional budget review. k. Memorandum of Understanding between the Office of Civil ian Radioactive Waste (RW) and the Energy Information Administration. of 7-22-83. which defines and describes the activities in support ofRWin carrying out the provisions of the Nuclear Waste Policy Act, as amended. 1. Memorandum of Understandi ngbetween the Officeof Civilian Radioactive Waste and the Assistant Secretary for Environment, Safety. and Health. of 3-9-84, which defines and describes the activities in supportof RWin carrying out the provisions of the Nuclear Waste Policy Act, as amended. m. Office of Management and Budget (OMB) Circular A-34, revised 8-26-85, “Instructionson Budget Execution,” which defines the requirements for Federal agencfes’ accounting, reporting, and administrative control of funds systems. n. OMBCircular A-11. revised and issued annually in July, “Preparationand Submission of Budget Estimates,” which provides instructions on the preparation and submission of budget data. o. Public Law 95-452, the Inspector General Act, as amended, which effective 4-16-89 transfers the authori ties of the DOE Inspector General from Public Law 95-91, the DOE Organization Act, under this act. P“ Public Law 97-425, Nuclear Waste Policy Act, as amended, which authorizes the Department to develop repositories andtoestabl isha programof research. development, and demonstration for the disposal of high-level radioactive waste and spent nuclear fuel and for related purposes.

q* “StandardC ontract for Disposal of Spent Nuclear Fuel and/or High-Level Radioactive Waste,” of 4-18-83 (48 FR 16590). which specifies the terms and conditions of payments (Article VIII) required of owners and generatorsof spent nuclear fuel or high-level radioactive waste who are participating in the waste disposal program. r. Title 31 U.S.C. 1535, The Economy Actof 1932, section 601. as amended, which specifies the reimbursement of costs associated with the transferor equipment. VI-3 DOE2200.9B Paragraph3 6 - 8 - 9 2 ● 3. QEHMIXW. a. Mmjnj5trativeW . Salarles, travel. training. and fringe benefltsof Federal employees and administrative support costs. (1) ital ~tNot Relat.ed to Construction . Costs Incurred in the acquisition or fabrication of capital equipment not related to construc- tion projects. Includes those tangible items that have acquisition unit costof $5,0000r more and a useful/service life of20r more years. (2) ~. Costs of(a) transmission of messages from place toplace bymeans such as telephone, teletype, telegraph, cable. and radio. including installation and rental of equipment, lease of tie- lines, switchboard, and service charges; (b) rental of post office boxes: and (c) Iump-sum payments tothe U.S. Postal Servicein lieu of postage (excluding parcel post). (3) ~. Costs for all other services, suchas mainte- nance and repair of vehicles and other equipment; development, tests, and operations of automatic data processing (ADP) and automated office support systems and information systems, including hardware: maintenance of buildings: janitorial and custodial services: employee health ser- vices; storage of household goods under5 U.S.C. 5726(c) (as implemented a by Federal Travel Regulations, Chapter2, and DOE 1500.2A. Chapter VI): tratning of employees in reporting and typing. Includes applicable costs incurred directly orbil led by contractors for services rendered. Specif- ically includes charges billedby contractors for use by DOE employees of motor vehicles from contractor motor pools, regardless of whether such vehicles belong to the contractor’s Government-owned fleet, or are rented by the contractor from interagency motor pools or commercial sources. (4) Printina ~ . Costs of contractual printing and reproduc- tionand the related compo~ition and binding operations performed by the Government Printing Office, other agencies or other Departmental elements on a reimbursable basis, and commercial printers. (5) Public Inforrni&LM . Costs lncurredby contractors for design, produc- tion, dissemination, and storage of public information materials, I.e., scientific. technical, and engineering publications; audiovisuals: films (including microform); brochures: and exhibits. Also included are costs in support of seminars, workshops, and conferences, aswell as development and maintenance of computer-based mailing lists. (6) Utlllti=. . . Costs incurred directly or billed by contractors covering: (a) rent of (or charges for possession and use of) land, struc- tures, or equipment, exclusive of transportation equipment; (b) utility services such as gas, electricity, water, and heat: and (c) costs of space m and standard-level user charges paid to the General Services VI-4 6-8-92 DOE2200.9B Paragraph 3c(2)(a) . . (7) (8) (9) ( lo) (11) Administration under theprov” 1972. sions of the Public Buildings Amendments of

RMPr~ect Officc . For the purpose of this directive, RW project offices are components of DOE operations offices, whether or not formally estab- lished, whose Federal personnel spend IOOpercent of their time indirect supportof RW mission activities (see 3c(l)(b) below). . Costs of services performedby other Federal agencies, such as guard services furnished by the General Services Administration and employees health and training services furnished byother Federal agencies. Sup_pli~s aMMterials. Costs incurred for items that are ordinarily consumed within a relatively short periodof time, suchas office sup- plies, duplicating supplieso automobile supplies, fuel, and parts for DOE-owned vehicles: and subscriptions to scientific, technical. and professional periodicals. Also includes property of little monetary value, such as desk trays, ash trays, calendar stands. telephone list finders, and similar items that arenot tobe capitalized. TranWWMnt Prop~Househol d Godsm All costs incurred for: (a) contractual charges for transportation ~f Government property: (b) authorized movement of household effects or house trailers, whether paid directly by the Government orby reimbursement to the employee: (c) lump-sum payments tothe U.S. Postal Service in lieu of piece postage for parcel post; and (d) rental of trucks and other transportation equipment (excluding passenger-carrying vehicles) from Government motor pools and commercial sources, and expenses incident to the operation of such rentals. Excludes transportation paid by a vendor, regardlessof whether the cost thereof is itemized on the bill for the commodities sold. I@&l. All costs lncurredby DOE and contractor personnel relatin9to RW activities, as well as invitational travel so related to RW activities. c. Personu-1. (1) Proaram DI reel. . (a) H.ea@uarters. All Federal employees assigned ordetai ledto RWwho spend 100 percent of their timeon RW activftfes. (b) Field. All Federal employees assigned or detail edto aproject office and who spend 100 percentof their time on work in direct supportof RW mission activities. (z) ~. (a) ~ters. Federal employees who perform activities indirect supportof Remissions, functions, organization, and systems. but who are~ assignedor detailed toR14, and whose work dj~ectJy VI-5 (IOE2200.9B 6-8-92 Paragraph 3c(2)(a) benefits RW. Employees lnthls category may, but need notnecessar- Ily, devote 100 percent ofthef rtimeto the supportof RW. Examples Include lawyers, accountants, budget analysts, procurement specfal - ists, publfcaffalrs specfallsts, transportation and packaging personnel, environmental protection specialists, andslmllar per- sonnel who are assignedto non-RW components and who provide direct advice. assistance, or other support services to RW. Excluded, for the purpose of dfrect support costs accounting, are those Federal personnel who may perform some RW-rel ated work. but whodosoprfmar- Ilyaspart of larger fnstitutlonal responsibilities of the Depart- mentas awhole. Also excluded are personnel Involvedln functions prtnclpally associated with a DOE program other than the Civilian Radioactive Waste Management program. Examples are certain per- sonnel in the Office of Admfnistratfon and Human Resource Manage- ment, the Office of Chief Financial Officer (CFO; CR-l), the Office of Procurement and Assistance Management, the Officeof Inspector General, andthe Officeof General Counsel who provide RW-related ad- vice, assistance, and other support tooffl cialstiasslgned or detailed toRW.

(b) Jlf!L1. Operatlonsofflce Federal employees who perform activities in dlrectsupportof RkJ or RW project office missions and functionso but who areti assigned ordetailed toa RW project office and whose work dfrectly benefits RWand/ora RW project office. Employees In this category may, butwfll not necessarily, devote 100 percent of their time to the support of RW project office. Examples are lawyers, accountants, budget analysts, procurement specialists. and other support personnel who are assigned to, and located at, the parent operations office. Excluded, for the purpose of direct support costs accounting, are those Federal personnel assigned to, or located at, the parent operations office, who perform some RW-related work but who do so aspart of larger Institutional responsfbll~ties of the operations offfce. d. JUntm.d (1) ~. ADOE-owned test, experimental, or special purpose facility used exclusively for nuclear waste programs. (2) ~. When such projects as full- scale test facflfties or other prototype facilltfes are undertaken to obtain data related tospecffic fnvestfgations and to demonstrate the feasibility ofa particular process, the costs incurred for design, pro- curement. or fabrication of components, the cost of assembly, and all costs of operations during the experiment may be consideredas operating expense and maybe budgeted and accounted for underan appropriate operat- ing expense program activity. However, when the construction and final testfng of such prototype or demonstration facilities are completed, the Head of the Field Element shall determine if the completed facilityfs ● expected tohave a useful life of 2years or longer. If the experimenter demonstration project facility is tohave auseful life of2yearsor VI-6 6-8-92 DOE2200.9B Paragraph 4a(7) m 4. longer, capitalize the total cost of the completed project and record that cost fnthefinancfal accounts for completed plant and capital equipment. When afacility is~ as an experiment or dem- onstration, orwhen itis ~ecte(l that the experiment or demonstration will becomea productive facility even though primarily constructed for experimental or demonstration purposes, treat it as a capital construc- tion project for budgeting aswell as for accounting purposes. See DOE 2200.6A, FINANCIAL ACCOUNTING. Chapter VI, “PlantandCapital Equipment.” (3) ~ * The cost of property purchased or fabricated for usein research maybe charged to operating expense if the property isnot expected tohavea service life ofmore than 2yearsin essentially its original form, even though it may meet the monetary and physical criteria that would otherwise requireit to be accounted foras a plant and capital equipment addition. The cost of altering and rearrang- ing property used in research laboratories may be chargedto operating expense if the physical characteristics or value of the property are not changed significantlyby such alterations and rearrangements. See DOE 2200.6A, FINANCIAL ACCOUNTING, Chapter VI, “PlantandCapital Equipment.” (4) ~.Capital equipment required for the direct support of specific programs of dedicated facilities. a . Director of CiVil i an UW@WUhste MmmmWWW . (1) (2) (3) (4) (5) (6) (7) Develops the financial objectives and requirements of the nuclear waste program for all Departmental elements. Develops estimates for current fiscal year and outwears. as required, for obligations, costs, fees, income, and disbursements and provides data to theCFO.

Develops staffing and support service cost estimates for nuclear waste activities at Headquarters in coordination with the Directorof Administration and Human Resource Management (AD-l). Develops appropriate plans for repayment of funds for amounts borrowed from Treasury, in coordination with the CFO. Develops borrowing and investment requirements, including cash flow analysis for nuclear waste and interim storage funds in coordination with theCFO. In coordination with theCFO, directs and monitors financial activityof the nuclearwaste and interim storage funds. Develops and submits an annual report to Congress on the activities and expenditures of the Office of Civilian Radioactive Waste Management. VI-7 r 6-8-92 ● DOE2200.9B Paragraph 4a(8) (8) Directs and monitors the status of Headquarters and field approved financial plans and allotments. (9) Directs, prepares. defends ,and consolidates Departmental budgets for the nuclear waste program. includlng staffing and program requirements In coordination with AD-1 and CR-1. (10) Develops requirements and administers independent audits ofclvilian radioactive waste management activities in coordination with the Inspector General . (11) Develops and submitsan annual report to Congress on the adequacy of fees. (12) Manages the standard contract for disposal ofspentnucl ear fuel and/or high-level radioactive waste and any contract for the interim storageof spent nuclear fuel. (13) Manages the integrated data base for spent nuclear fuel . b. atlon ~rce ~-1~. (1) Approves method by whichAD support services costsat Headquarters are allocated to RW. (2) Prepares Headquarters annual operating plan for those support servfces provided and allocatedto RW. (3) Coordinates the Headquarters manpower cost accounting requirements for nuclear waste activities. (4) Estimates RW’s quarterly obligations for support services at Headquarters and provides estimates and actual cost tothe”CFO for distribution ’in the Headquarters accounting system. (5) Provides administrative support services to RWonareimbursabl ebasis. (6) Coordinates on staffing requi rementsfor RW. c. ief Fiwial Officer [CR-JJ . (1) In coordination withRW, develops and maintains financial poltcy for nuclear waste activities. (2) Coordinates fiscal policy matters with RWandthe Departmentof the Treasury. (3) Coordinates and analyzes budget data for nuclear waste activities. (4) Provldesftnancial input to RWfor the annual report to Congress on nuclear m waste activities. VI-8 . . 6-8-92 (5) (6) (7) (8) (9) (lo) (11) DOE2200.9B Paragraph 4e(4) In coordination withRW, serves as afocal point for all official account- ing operational matters regarding nuclear waste activities. maintains official accounting records. and maintains liaison with the Departmentof the Treasury and the General Accounting Office onoperat’ matters. Provides monthly accounting reports on the status ofnuc” activities to RWand to field elements. onal accounting ear waste In coordination with RW, reviews RW requirements and prepares investment, repayment, and borrowing plans, and initiates appropriate documentation with the Department of the Treasury. In coordination with RW, performs all Headquarters accounting activities related to the nuclear waste program and processes appropriate transactions through the financial information system. Receives and processes all nuclear waste fund disbursement reports from accounting offices.

oevelops standard operating procedures to account for nuclear waste and interim storage funds in accordance with RW. Distributes RW’s portions of the Headquarters support services disbursements. d. Director. Office of Procuremgdand Assist~ent(pR-U . (1) DeveloPs and maintains Departmental personal property policies, standards, and procedures. (2) In coordination withRW. develops, promulgates, and issue disposal and/or interim storage contracts. (3) Provides all contractual-related business managementadv e. ~. standard ceto RW. (1) Perform all financial activities related totheir involvement with the nuclear waste program and submit appropriate transactions through the Financial Information System (FIS). (2) Report all nuclear waste program disbursement CFO. (3) Provide financial reportsto (4) Request necessary chan9es in RW. RW as necessary. approved funding amounts tothe Officeof plans and allotments from VI-9 I DOE2200.9B 6-8-92 Paragraph 4e(5) ● (5) Assure the effective management of Government personal property acquired for. orln use by, the nuclear waste program in accordance with applicable laws, regulations, and this chapter. (6) Provide monthly and annual projections of obligations, costs, anddis- bursementsto RW no later than 10 calendar days after the endof each calendar quarter. (7) Ensure that hours worked and charged to nuclear waste activitiesby employees arein accordance with the definitions and policy of this chapter anddo not exceed the full -time equivalents (FTEs) authorized. (8) Prepare and submit field project budgets guidance. (9) Provide administrative support services a reimbursable basis. f. ~shall coordinate with RWon administering independent audits of civilian activities. 5. ~. a. b. c. VI-10 m~. The Nuclear Waste Policy toRWin accordance with program to assigned RW project offices developing requirements and radioactive waste management Act (the Act), as amended, pro- on vides specifi c language with regard to budget. Although triennial budgets were prescribed, congressional authorization committee staff members have indi- cated that the intentof this provision was directed toward the budget authori - zation process only. Therefore, appropri ations to the nuclear waste fund normally will beon an annual basis. The instructions for budget formulation are found in the DOE 5100 series directives. WaetF~. Both the nuclearwaste fund and the interim storage fundare excluded from apportionment under specific terms of the Act. They are subject to the DOE administrative control of funds systems andOMB procedures for budget execution referenced in OMBCircular A-34. In coordination withRW, CR-l will issue allotments and approved funding programs to Departmental ele- ments involved. This process is described in DOE budget directives. Allot- ments issued for the nuclear waste fund and the interim storage fund provide obligational authority only. Outlay (or disbursement) targets also will be provided by CR-l based on input from and in coordination withRW. Outlay targets will beprovided ona quarterly basis. ~. The nuclear waste storage and disposal activities will be ffnanced by the purchasers of servlcesfrom RW. The purchasers will execute acontract or other appropriate instrument with DOE which will specify the fee charged and the time and method of payment. The two funds established for storage anddis- posal activities shall be administered in accordance with the provisions of the Act, the contract, the regulationsof the Departmentof the Treasury, and ● guidance provided by OMB and Congress.

6-8-92 d. DOE2200.9B Paragraph 5f(l) E14nds. ● . (1) interim SW. Each purchaser of interim storage service will pay a fee reflecting its proper share of the cost incurred for acquisition, opera- tion, maintenance, decontamination, and decommisslonln90f anY facili- ties authorized by the Act for interim stora9e of nuclear waste. Fees will be establishedon a nondiscriminatory basis andsetat a level which will ensure full cost recovery by the interim storage fund. (2) JwhAMM@. (a) (b) (c) (d) (e) Utillty companies will pay aone-time fee per kilogram of heavy metal for domestic civilian spent nuclear fuel or solidified high-level radioactive waste used to generate electricity in a civilian nuclear power reactor prior to 4-7-83. equivalent to an average chargeof lmill per net kilowatt hour of electricity generated by all such fuel. For electricity generated bya civilian nuclear power reactor and sold on orafter 4-7-83, there will bea feeofl mill per net kilowatt hour, payable quarterlyin accordance with the contract. The ongoing fee may be adjusted by DOE annual ly unless disapproved by Congress. Other owners/generators of spent nuclear fuel or high-level radioac- tive waste will pay fees which will be equivalent to those paidby utility companies. Interest earnedon investments and late or underpayment fee charges are returned to the fund. Unexpended and unobligated balances relating to activities covered bythe Act which were in existenceon the date of enactment were transferred into the fund. Borrowings from the general fund of the Treasury may be utilizedto support the program to the extent provided in annual appropriation acts. e. ~ppropriation. Annually, an appropriation from thenucl earwaste fundis required to authorize the commitment and obligation of funds for nuclear waste activities to carry out the purposes of Public Law 97-425. including theacqui- sition of real property or facility construction or expansion. Such funds shall remain available until expended. At any time the moneys in the fund are insufficientto cover amounts needed for disbursement, the Secretary can issue to the Secretary of Treasury obligations in form andamount tobe agreed uponby the Secretary and the Secretaryof Treasury not to exceed amounts in appropriation acts. f. PlantiinMhpital FauW . (1) @uisitions. The nuclear waste and interim storage funds will finance the acquisition of faciliti es dedicated to nuclear waste activities and VI-11 DOE 2200. 9B Paragraph 5f(l) related capital equipment requtred for the ded< Interim storage fund faclltty. (21 ~. 6-8-92 cated nuclear waste fund or (a) The Federal Government shal 1 be reimbursed, ln accordance with the policies and procedures outlined inparagraph7, from the nuclear waste fund for plant and capttal equipment purchased priorto the Act and currently dedicated to nuclear waste activities. (b) When RWidentlfies a temporary need for plant and capital equipment owned by non-RWactlvlties, there should bea formal written loan agreement between RW and Heads of Departmental Elements to reflectan assertion of accountability of the property, and to indicate that the property can be used for nuclear waste fund activitieson anonreim- bursable basis. These agreements should befora term ofl yearor less; however, they maybe renewed. The agreement shall specify that the nuclear waste fund account shall be charged directly for any operation and maintenance costs that might accrue from the temporary use of the property.

6. ~. a. b. ~. The following prescribes the policies and procedures for identifying the administrative costs provided within the context ofsection302(d )(3) and ● sectfon 136(d)(2) of the Nuclear Waste Policy Act (the Act), as amended. and for charging the nuclear waste and lnterlm storage funds for these costs. These costs include direct, and all allocable program support costs other than those specifically identified infection 302(d)(l), (2). (4). (5). and (6), and section 136(d)(l), (3), (4). (5). and (6) of the Act that are, on the basis of general ly accepted accounting principles, reasonably identified as directly attributed to nuclear waste activities. MML!L. The pollcles and procedures for managing personnel and administrative cost areas follows: (1) MMRfUM1. (a) Program direct employees, as defined detailed to RWshall be identifiedin in paragraph 3c(l), assignedor the Payroll Personnel System (PAY/PERS) by the specified nuclear waste appropri atlon and budget and reporting (B&R) code. The hours for employees in this category shall be charged automatically to the nuclear wasteor the interim storage fund if and when activated. Organizations shall ensure that the PAY/PERS master files are updated to reflect the specified appropriation and B&R code. (b) Apayroll time and attendance (T&A) process shall be used to identify the hours worked for program support employees, asdefinedinpara- 0 graph 3c(2), workingon nuclear waste activities. Employees in this category shall continue to be identified in PAY/PERS by the VI-12 . . I 6-8-92 DOE2200.9B Paragraph 6c(3) appropriation/B&Rcodes that areconslstent wlththeprtmary funding source for thelrorganizatlon. Timecards shall be prepared each pay period toidentlfy program support hours worked againstan employee’s appropriation/B&R and against the secondary nuclear waste appropriation andB&R. (c) The cumulative numberof hours worked and charged to the nuclear waste activities each fiscal year may not exceed the full-time equivalents (FTE’s) authorized. (d) Regular hours worked are reported fnwhole hours with a minimumof lhour. Overtfmels reported for hours andl/10 of an hour thereafter (i.e., 6-minute intervals) actually worked. (2) MMnMMUM. (a) Support costs. deffnedin paragraph 3b. are standard throughout the Department. Costs shall be calculated from efther actual expendf- turesfn support of the programor acombfnation ofa percentageof total cost and actual or prorated costson the baslsof FTE”s authorized for nuclear waste actfvlties. (b) When applicable. administrate vecosts wlllbe chargedto andpald directly from the funds. Asamfnfmum. support costs provfded tothe nuclear waste activltyon a reimbursable basfs will be billed monthly, and manpower costs wfll be reimbursedon a bfweekly basis. c. Mm.ufm=. (1) The estimated annual andoutyear cost of contractual services and supplies to support the nuclear waste activities will be determinedly AD-l coordi- nation with RW. AD-l will receivean approved funding program from RWfor the estimated annual support cost. RWmaybe requestedto fncreaseor decrease funding for support costs, as determined necessary byAD-1.

(2) Support costs wfll be processed under the Departmental Administration Appropriation and reimbursed monthlyby the funds. Pending the develop- merit ofan automated method, RW’S estimated quarterly support costs will be obligatedat the beginningof each quarter. For disbursements, aper- centagewfll be developed todistrfbute RW’sportfon of the monthly support cost disbursements pafdby the Departmental Administration Appropriation. The estimated disbursement will be accomplished atleast monthly, and more frequently. impossible. by journal voucher charging the funds and crediting the Departmental Administration Appropriation for costs and disbursements. AD-1 andCR-1 shall compare theestfmated oblfgatfons, costs. and disbursements to actual and adjust the amounts at least quarterly and atyearend. (3) Quarterly, AD-l will provfde RWwith reportson the status of actual support cost upon receiving information from CR-1. VI-13 DOE 2200. 9B Paragraph 6d 6-8-92 ● d. field~. Field elements will efther compute support costs from actual expenditures in support of the program or prorate costs based upon the number of FTE*s assigned to the nuclear waste activltles. Acomblnation of the two methods maybe used. Support costs that can bedlrectly Identifledwlll cite the nuclear waste or interim storage funds. All other support costs will be reimbursed by the funds monthly. e. ~. (1) (2) (3) (4) Heads of Departmental elements will prepare alisting identifying all employees assigned to support the nuclear waste orlnterim storage funds programs asdlrect. or program support, as defined inparagraph3c. Employees ldentlfled should be further designatedas eltherworking 100 percent ofthelr time or less than IOOpercent oftheir ttme on nuclear waste activities. Employees listings should be completed prior to the start of each fiscal year. updatedas required, andprovlded to: (a) Appropriate time and attendance clerks and certifying officials; (b) Director of Program Control Divfsion. RW-12; (c) Director of t4anagement Systems and Support Division. RW-13; (d) Director of Organization and Management Systems, MA-51: and (e) CFO. CR-1. Time and attendance clerks shall record the time and attendance for all employees workingon nuclear waste activities. In addition, the following information shall be included on the time and attendance cards for the program support personnel : (a) The appropriation/fund type for the nuclear waste activities; (b) The budget andreportingcl ossification forthenucl earwaste activities; (c) The number of whole hours of straight time worked on nuclear waste activities by pay period; and (d) The number of overtime hours. reported in hours andl/10of an hour actually worked on nuclear waste activities by period. The proper categorization of employee as direct or program support depends on whether they are paid directly from the nuclear waste fund or paid from another appropriation whichis subsequently reimbursed by the nuclear waste fund. In order to properly categorize and charge employees cor- ● rectly, all program direct employee personal services costs (i.e., salary. leave, and benefits) shall be charged directly to the nuclear VI-14 6-8-92 DOE2200.9B Paragraph 6f(2)(b) > . waste fund. Program support costs (i.e.. salary, leave, and benefits) for those employees who spend 100 percentof thelrtlme ln supportof RWactiv- fties shall also be charged directly to the nuclear waste fund. All other program support employee personal services costs (I.e.. salary, leave, and benefits) shall be charged to the employee”s primary appropriation, which shall be subsequently reimbursed by the nuclear waste fund.

(5) The PAY/PERS cost structure field will accommodate the recording ofhours worked toafund type and B&R other than the onedeslgnated in the employ- ee’s master record. Field elements not having such provision will needto modify their time and attendance practices. All hours of work performed for the nuclear waste program shall be recorded and verified In accordance with DOE3600.1B. (6) Each payroll office shall input the time and attendance data into the Energy Manpower and Personnel Resources Information System (EMPRIS) through itsexlsting EMPRIS interface. Payroll offices will make all charges based upon actual data from PAY/PERS for all costs not previously charged. In addition, on a quarterly basis, appropriate organizations shall compare the retirement benefit and leave factorto actual retirement and benefits to determine whether accounting adjustments should bemade to or from the nuclear waste or the interim storage fund to properly reflect costs incurred. (7) RWwill provide funding for salaries and related costs through the approved funding program process to each Departmental element. Inaddi- tion, each element, including RW. will monitor the hours reported for accuracy, reasonableness. and timeliness. f. vT~ . . (1) ~. (Includes director program support personnel who spend 100 percent of their time on orin support of RW activities.) Annual or sick leave takeno approved awards and bonuses, and compensatory time taken or subsequently paldas overtime will be charged to the funds. (2) Qthgr-Than-Ful 1 -TiIIE Pers- . (a) Because of automated system limitations, annual .sick , or holiday leave taken and compensatory time taken or subsequently paidas overtime will be charged to theemployee’s primary appropriation and B&R. The primary appropriation and B&R shall be subsequently reim- bursed for nonworking hours (annual leave, sick leave. holidays, and other leave) and compensatory time taken or subsequently paid as overtimeby applying a factorof 19.7 percent to thedlrect labor costs chargeable to the nuclear waste fund. I I (b) Awards and bonuses specifi callyrelated to nuclear waste efforts shall be charged directly to the fund, after approval by RW. Awards or bonuses nonspecifically related to nuclear waste efforts will be charged to theemployee’s primary appropriation and B/lRwithout VI-15 DOE2200.9B Paragraph 6f(2)(b) 6-8-92 subsequent reimbursementby the fund, i.e., donot apply the 19.7-percent factor to such awards and bonuses. 7. KCQUMXM. a. ~. The accounting policies and procedures forthenucl ear waste activi- tlesfor both ffeld and Headquarters elements are outllned in DOE 2200.4 through 2200.10A. The remaining paragraphs summarize the accounting functions applicable to the nuclear waste activities, make references to chapters in DOE 2200.4 through 22OO.1OA. and identify new accounting policy or procedures required to account for the nuclear waste activities. b. ~. Allottees of nuclear waste or interim storage funds are responsible for control ling funds allotted tothem, including the certification of fund availability for each transaction prior to obligation in accordance with theprovi sionsof DOE2200.5B, FUND ACCOUNTING. Chapter 1. “AdministrativeC ontrol of Funds.” Because of the nature of the nuclear waste funds. disbursement targets will be issued separatelyby CR-l based on input from and in coordination withRW. Accordingly, CR-l and the allottees shall ensure that nuclear waste or interim storage fund disbursements and obligations do not exceed available disbursement targets and obligational authority.

c. ~. Costs incurred fornon-generi cresearch relativeto repository media, and general and administrative costs shall be expensed as incurred. Fees based upon kilowatt hoursof electricity generated by civilian nuclear reactors on or after 4-7-83 are accruedas earned. All fees shall be recognized as revenue to the extent of expenses incurred. d. M.IRWMS. (1) The time of remittance will be based on the contracts executed between the purchasers and DOE. Purchasers will not be billed for payments due tothe nuclear waste fund unless the payment is either incorrect or not received on time. Interim storage purchasers will be invoiced for bothan initial payment of preoperational activities and afinal bill when the full costof the construction and operation of thefaci lity are known. An accounts receivable will be established quarterly to reflect the estimated amount due from each purchaser. (2) Fees for both interim storage and waste disposal will be submittedto Headquarters via the Treasury Fedwi redeposit System using agency loca- tion code 89-00-0003. The one-ttme charge for spent nuclear fuel generated prior to4-7-83 will bepaidin oneof three ways: J (a) Option lallows the purchaser to prorate the obligation evenly over 40 quarters. The obligation will consist of the spent nuclear fuel fee and interest calculated from 4-7-830 compounded quarterlyat the 13-week Treasury bill investment/yield rate, as published by the Department of the Treasury. until the first payment. Upon making the first paymento the purchaser’s obligation, including interest ● VI-16 6-8-92 DOE2200.9B Paragraph 7g(3) accrued. wI1l be refinanced and paid at the Treasury 10-year note rate in effect at the date of the first payment. All 40 payments must be completed before the first scheduled delivery date. as statedon the DOE approved delivery commitment schedule. The purchaser may makea full orparttal lump-sum payment at anytime prior to the end of the40 quarters. Subsequently. quarterly payments, if any, are appropriately reduced but subject to the same Interest rate. (b) Option 2allows the purchaser to pay the entire spent nucl ear fuel fee in asingle lump-sum payment. Thfspayment maybe made atanytfme prforto the first delivery of spent fuel and carrtes interest com- pounded quarterly at the 13-week Treasurybil 1 investment/yieldrate from 4-7-83 until paid. (c) Optlon3allows the purchaser to pay the balance prforto 6-30-850r prlorto2 years after the contract execution. whichever comes later, in aslngle payment with no interest due from 4-7-83 tothe dateof full payment. (3) All payments shall be made by wire transfer no later than the last business dayof the month following each assigned 3-month perfodwhich ls provided to the purchaser by DOE, with the exceptionof paragraphed. (4) The accounts receivablewl 11 be adjusted to reflect actual payment. Abill shall be prepared for all delinquent accounts and submitted tothepur- chaser promptly. In addition, the bill will specify the interest payable in accordance with the terms of the contract. e. J2eMs. The accounting policies and procedures for liabilities and the accrual of interest and payment ofprinclpal arelncluded in DOE 2200.6A. FINANCIAL ACCOUNTING. f. ObliaatiMs. Costs. ~ Financial accounting for all nuclear waste activities will be performed ina;cordance with DOE 2200.5B, FUND ACCOUNTING, and 2200.6A, FINANCIAL ACCOUNTING. 9. P1 ant a.ndlap~ . .

(1) Fund types 57and59 will beused for all plant and capital equipment acquired with nuclear waste and interim storage funds. respectively. (2) Plant and capital equipment (P&CE)itemsacqui red with the FY1983unex- pendedbalance from appropri ations 89X0224. “EnergyS upplyResearch and Development-Operating Expenses,” 89X0225, “Energy Supply Research and Development–P&CE,” and 89X0227. “NuclearW asteFund,” that prerecorded in fund type 51were transferred tofund type 57 using summary classification codeRE (reclassification of opening balances). (3) Any plant and capital equipment items which are acquired with funds other than nuclear waste funds and are subsequently dedicated to nuclear waste activities on a permanent basis should retransferred to fund type57. I VI-17 [ DOE2200.9B 6-8-92 Paragraph 7g(3)(a) (a) -Ific-. All Departmental elements will review property ● records and providea listlng of all fully dedicated nuclear waste plant andcap~tal equfpmentto RWon an annual basis. RMwfll review the lfst and advise DOE property offfcers whfchftems should be transferred to the nuclear waste fund andwhlch items should beused on a temporary loan basis as described fn paragraph5f. (b) ~fm. In coordination withRU. property offfces will advise Field Element Chfef Financial Officers (Field CFO’s)which P&CE ftemsshould retransferred to fund type57. The Field CFOwill assign anet book value and make the necessary accounting entries to transfer the property to fund type 57at the net book value. (c) ~. If required, RWwill provide funding and advise allottees tooblfgate and disburse the funds for the net book value of the plant andcapftal equipment transferred to fund type57. The money recefved by the Department for the refmbursementof theequfp- merit transferred to fund type57 shall be credited to the supplyfng unft’s approprlatfon from which funds were used originallyto purchase the equipment. (4) Proceeds from the saleof capital equipment owned by RWshall be returned to the nuclear waste or the fnterfm storage fund rather than submfttedto the Treasury m