Enclosure 1

**[INSTRUCTIONS FOR THE COMPLETION OF ARS-324, TRANSMITTAL OF
REIMBURSABLE OR TRUST FUND AGREEMENT]{.underline}**

**[NEW AGREEMENT]{.underline}**[ ]{.underline}- Please check one
block\--"YES or NO". This block is to be used to indicate a new
[agreement]{.underline} and **NOT** a new [accounting code]{.underline}.
If the agreement is a one-year agreement and is renewed each year, then
it should still be identified as a new agreement each year.

**[ARS AGREEMENT NUMBER]{.underline}**[ ]{.underline}- Enter the
appropriate Agreement Number. Each new agreement should be assigned a
new agreement number even though the agreement is renewed annually. To
indicate renewal, the same sequential number may be used as long as the
FY indicator is changed.

For example: 60 7MN1 **[2]{.underline}** 001 for FY **2002** would
become 60 7MN1 **[3]{.underline}** 001 for FY **2003**

Multi year agreements, however, should keep the same agreement number
throughout the life of the agreement. Do not assign a new agreement
number each time the accounting code changes when carryover is involved.

**[AMENDMENT NUMBER/CHANGE IN FUNDING]{.underline}**[ ]{.underline}- If
the attachment is to transmit an amendment to an existing agreement,
please indicate the amendment number and select the correct indicator to
tell if the amendment adds or decreases funding to the agreement. Please
ensure that amendment numbers are submitted sequentially. If the
amendment adds funding that will not be used in the current FY, then it
is not necessary to complete the "Estimated Costs" section. When the
amendment is to extend the period of the agreement, then it is only
necessary to complete the box entitled "Expiration Date".

**[SEND TO]{.underline}** - (Preprinted -- Shows the appropriate mailing
address of where to mail agreement documents). For mailing via overnight
courier, send to:

USDA-OCFO, ARS Operations Section,

13800 Old Gentilly Road,

2^nd^ Floor, Post V-45,

New Orleans, LA 70129

**[VENDOR NAME ]{.underline}-- **Enter name of Cooperator

**[VENDOR RECORD ATTACHED]{.underline}** - ALWAYS attach a screen print
of the appropriate VEND record showing the billing address and check the
"yes" box to verify its inclusion with other required enclosures.

# [VENDOR TO BE BILLED -]{.underline}

[USDA Common Agreement Number (CAN)]{.underline} -- For agreements with
other USDA agencies, enter the CAN as "&03XXXXXXOP". Please refer to ARS
Bulletin 02-316, Procedures for Obtaining New Vendor Codes for Outgoing
Reimbursable Agreements with USDA Agencies

[Federal Agency Location Code (ALC)]{.underline} - 8-digit code used to
accomplish billings via Intra Governmental Payment and Collection System
(IPAC) + F (Federal) + O (OPAC)

Note: There are still some non-USDA/non IPAC vendors that exist, where a
"hard copy" billing will be required. Those vendors will appear in VEND
based upon the ALC, but will have a vendor type of "O", vendor category
"G". When in doubt, contact the government agency that is to be billed
to obtain the appropriate ALC and address.

[Non-Federal Vendor Code]{.underline} - Please ensure that the vendor
code that represents the appropriate [billing address]{.underline} is
used, which may be different than the office that negotiated the
agreement. This number is comprised of the cooperator's Tax
Identification Number (TIN) + appropriate alpha address indicator.

**[EXPIRATION DATE]{.underline}**[ ]{.underline}- Enter the applicable
date. This field should be completed only when this date changes.

**[PROGRAM TYPE]{.underline}**[ ]{.underline}- Select the appropriate
program type.

**[ARS CONTACT FOR BILLING QUESTIONS]{.underline}**[ ]{.underline} -
(Self explanatory) May be different than the person who submitted the
agreement documents.

**[VENDOR]{.underline}[']{.underline}[S REPRESENTATIVE]{.underline}** -
Person to whose attention billings should be sent. Be sure to provide
the appropriate phone number.

**[ESTIMATED COSTS]{.underline}** - Provide the appropriate distribution
of funds by accounting code showing clearly the (+) or (-) changes
reflecting new, carryover, or amended amounts. Do not show two different
fiscal year accounting codes on a single ARS-324. The "Net to Fund
holder" will be used as the agreement authority for billing purposes so
it is imperative that the ARS-324 be received in a timely manner. In the
event that expenditures exceed the amount shown, billing will not be
accomplished under the assumption that those expenditures are in error.
Data entry to reflect carryover amounts from one fiscal year to another
must include corresponding entries to each year. For example, if the FY
02 accounting code is being decreased to show the amount carried over to
FY 03, then there should be a corresponding [increase]{.underline} for
the FY 03 accounting code.

For example: Agreement authority for 208 XXXX XXX is currently \$50,000,
and \$5,000 is be carried over to 308 XXXX XXX. If the current authority
on the 308 account is \$10,000, then---

208 XXXX XXX - \$50,000 (-) \$5,000 = \$45,000

308 XXXX XXX - \$10,000 (+) \$5,000 = \$15,000

**[ACCOUNTING CODES TO BE CREDITED]{.underline}** - Enter the
appropriate accounting code and amount that will be credited for
Indirect Research Cost (IRC) and/or Indirect Program Support Cost
(IPSC). Should have corresponding entry in "Distribution of Funds"
field.

**[SUBMITTED BY]{.underline}** - (Includes name, title, date, office,
and phone number) -- This info is to be provided by the individual who
has prepared the ARS-324 and is required in the event that there are any
questions.

**[SPECIFIC BILLING INSTRUCTIONS]{.underline}** - Briefly describe or
highlight in the agreement narrative.

**[VENDOR]{.underline}[']{.underline}[S AGREEMENT NUMBER/SUBCONTRACT
NUMBER, USDA FFIS OBLIGATION DOCUMENT NUMBER]{.underline} **- Enter any
pertinent info required by the cooperator that will assist in
identification of what this billing represents. If this billing is to
another USDA agency, ensure that the MO/M1, RQ or other specified
requirements are met. When in doubt, contact the agency to be billed.
NOTE: Other USDA agencies may use an M1 number.

**[TITLE OF PROJECT]{.underline}** - May enter "see ARS 451" or excerpt
from AD-672, block 9 -- Services to be performed. This information will
be reflected in the "Descriptive Text".

**[BILLING FREQUENCY]{.underline}** -- Indicate if a special billing
schedule is required. For example: "Must be billed by the 15^th^ of the
month following the end of the quarter" or "Must be billed before the
end of the cooperator's FY (date)".

**[DETAILED SUPPORT REQUIRED]{.underline}** - Select the appropriate
box.

**[E-MAIL NOTIFICATION OF BILLING TO ARS REQUIRED]{.underline}** --
Select the appropriate box if you or someone of interest would like to
be notified when the current billing is processed.

**[E-MAIL ADDRESS OF ARS CONTACT]{.underline}** -- If block 19 is
selected as "yes', then provide the e-mail address of the person to be
notified.