POSTING NOTICE. Supplements are numbered consecutively by Handbook number and calendar year. Post by document name. Retain this transmittal as the first page of this document. The last supplement to this Handbook was FSH 1909.13-98-1.

This Supplement supersedes GP Supplement No. 1909.13-98-1.

Superseded New

Document Name Sheets Pages

1909.13,40 3 3

Digest:

42.1 - This update reflects current WO/RO/FH/RD assessment rates.

CLAIRE LAVENDEL

Forest Supervisor

42 - ASSESSING APPROPRIATIONS FOR ADMINISTRATIVE WORK NOT COVERED BY GENERAL ADMINISTRATION.

1. Washington, Regional, and Forest Headquarters Office Assessment Rates

for Indirect Expenses. The following Forest Headquarters indirect expense assessment rates are based on a three year average of indirect actual or projected expenditures divided by total forest direct costs. The exception is the CWFS rates which is based on projected program costs. The rates become effective immediately. However, the effective date is not mandatory for timber sale appraisals and agreements which are in the final stages of preparation on that date. These rates are used in timber sale appraisals and agreements. For agreements under the Granger-Thye or Cooperative Funds Act authority use 15%. To calculate indirect expense when completing the plans below, multiply the project costs by the indirect expense percentage rate. The resulting indirect expense amount is added to the project cost to obtain total cost.

An indirect expense percentage is included in Forest-wide road maintenance rates, so do not add additional indirect expense to the cost appraisals. Use the 30% indirect expense percentage.

In addition to the assessment rates listed below, Ranger Districts shall use a rate per CCF in BD appraisals and $.87 per CCF in KV appraisals to finance these appropriations' share of the Forest building maintenance program. BD building maintenance is an annual rate determination based on each fire zone's BD use of buildings and future construction of new buildings. Ranger Districts may choose to develop their own KV rate according to their specific needs. The building maintenance collection shall be shown on the KV Collection Plan as "Non-Required KV."

The current rate of inflation as calculated from the GDP implicit price deflator is .0147. This rate was obtained by computing the change in the deflator from the value a year ago. (Ref 2477.22 - SAI plans).

2. Bills for Collection. Indirect expense is assessed on CWFS-Other accounts as the funds are initially collected. The indirect expense portion is deposited into job code FS2B20 for miscellaneous agreements. For road maintenance the total collection is deposited into FSR120. For rental agreements the total collection is deposited into FSR220. The indirect expense collections shall cover Forest assessments, Forest Headquarter's program management costs, Forest General Administration, and Regional Office indirect expenses.

3. BDBD Forest Contingency. In addition to the rates listed above for BDBD, a collection rate not to exceed $1.00/CCF will be collected on all timber sale appraisals as needed to support unforeseen BDBD Forest program costs. The above mentioned collection will be deposited into management code 802522 and used to support costs such as 615 computer, shared services and multi-financed positions.

4. Ranger District Assessment rates for Indirect Expenses. Indirect expense rates are based on a three year average (FY 96-98 for Cowlitz Valley and Mount St. Helens NVM and FY 97-99 for Mt. Adams) of Ranger District indirect actual or projected expenditures divided by total actual or projected direct project costs. The exception is the BDBD rate. The BDBD rate is based on projected program costs or a two year average.

MSH CV MTA

Pct. Pct. Pct.

BDBD 35 13 17

CWKV 15 5 12

CWFS 0 0 0

SSSS 21 4 22