**I. WCF INTRODUCTION**

**[WCF MISSION]{.underline}**

The U.S. Department of Commerce (DoC) Working Capital Fund (WCF) was
established on June 28, 1944. The Fund's mission is to provide
centralized services to the Department's bureaus and to agencies outside
the Department in the most efficient and economical manner possible. The
WCF was established without fiscal year limitation. It operates as a
revolving fund and does not receive a yearly appropriation from
Congress. Goods and services are financed by charging operating expenses
back to the customers. The overall financial goal is to remain at a
break even position. Organizational units provide the administrative
support needed to accomplish DoC's overall mission. This mission focuses
on promoting job creation, economic growth, sustainable development, and
improved living standards for all Americans.

**[WCF AUTHORIZING LAW]{.underline}**

The Working Capital Fund was established pursuant to 5 USC 607 (15 USC
1521). The law is quoted below.

> "Section 607. Working Capital Fund; establishment amount; uses;
> reimbursements. \"There is established a working capital fund of
> \$100,000, without fiscal year limitation, for the payment of salaries
> and other expenses necessary to the maintenance and operation of (1)
> central duplicating photographic, drafting, and photostatting services
> and (2) such other services as the Secretary, with the approval of the
> Director of the Bureau of the Budget, determines may be performed more
> advantageously as central services; said fund to be reimbursed from
> applicable funds of bureaus, offices, and agencies for which services
> are performed on the basis of rates which shall include estimated or
> actual charges for personal services, material, equipment (including
> maintenance, repairs, and depreciation) and other expenses: Provided,
> that such central services shall, to the fullest extent practicable,
> be used to make unnecessary the maintenance of separate like services
> in the bureaus, offices, and agencies of the Department: Provided
> further, that a separate schedule of expenditures and reimbursements,
> and a statement of the current assets and liabilities of the working
> capital fund as of the close of the last completed fiscal year, shall
> be included in the annual Budget. (June 28, 1944, ch. 294. title III,
> section 1, 58 Stat. 415."

I.  **WCF INTRODUCTION (CONTINUED)**

**[WCF FUND MANAGEMENT]{.underline}**

The Secretary of Commerce is vested with managing the Working Capital
Fund (WCF). Department Organizational Order 10-5 delegated this
responsibility to the Chief Financial Officer and Assistant Secretary
for Administration (CFO/ASA). The CFO/ASA, acting through the Office of
Financial Management, monitors the financial activities of the ten WCF
service providing offices. This year the majority of offices reporting
to the CFO/ASA, have projects listed in the fund. In addition, the
Office of Public Affairs, the Office of General Counsel and the Office
of the Chief Information Office, which do not report directly to the
CFO/ASA, also provide services through the fund.

**[FY 2008 Service Providing Offices]{.underline}**

Office of Acquisition Management (OAM)

Office of Administrative Services (OAS)

Office of Chief Information Officer (OCIO)

Office of Civil Rights (OCR)

Office of Financial Management (OFM)

Office of General Counsel (OGC)

Office of Human Resources Management (OHRM)

Office of Management and Organization (OMO)

Office of Public Affairs (OPA)

Office of Security (OSY)

The Office of Executive Budgeting (OEB) located in the Office of
Financial Management provides the financial stewardship and management
of the fund. OEB analysts work closely with WCF service providers and
bureau customers throughout the year. OEB budget analysts provide
budgetary support to WCF service providers. They also formulate, justify
and execute the WCF budget. This includes preparing timely, accurate,
and complete monthly reports on the WCF financial status and management.

**[I. A & R INTRODUCTION]{.underline}**

**[A &R PURPOSE]{.underline}**

The Department of Commerce's Departmental Management's Advances and
Reimbursements (A&R) account provides a centralized collection source
for special services, tasks or costs, and reimbursable agreements. This
handbook is intended to provide the reader with a thorough understanding
of activities and programs funded through the A&R account, a description
of the services provided, and the basis of charge.

The FY 2008 Handbook has been updated as necessary to include current
descriptions and the basis of charges for each project. All billing
algorithms were reviewed and adjusted as needed to assure an equitable
distribution of costs for FY 2008 projects.

This handbook fulfills our commitment to provide annually a detailed
description of all projects, programs, and activities funded through the
A&R account.

**[A & R ONGOING INITIATIVES]{.underline}**

The A&R Handbook for FY 2003 included a proposed realignment of
Departmental Accounts. The FY 2004 Budget Submission included a
requested transfer from Advances & Reimbursements to Salaries and
Expenses for White House Liaison, and the Government Performance and
Results Act (GPRA) projects. Neither the realignment nor the transfers
were approved by Congress. The A&R projects included in the realignment
and transfer request remain in A&R.