Directive 434.1 

6/14/83 

 Estimated Reimbursements or Receipts 

 I PURPOSE 

 This Instruction: 

 A Sets forth the requirements for establishing and revising 

 estimated reimbursements or receipts which are to be credited to AMS 

 appropriations or funds. 

 B Prescribes the use and preparation of Form AMS-2, Statement of 

 Estimated Reimbursements or Receipts, for reporting amounts. 

 C Sets forth requirements on the maintenance of records to support 

 statements. 

 NOTE: The Packers and Stockyards Administration, Office of Transportation, 

 and Agricultural Cooperative Service operate under the Central Accounting 

 System (see NFC Procedures Manual, Title IV). 

 II TYPES OF REIMBURSEMENTS OR RECEIPTS 

 The requirements in this Instruction: 

 A Apply to the types of reimbursements or receipts derived from the 

authorities and programs listed in Exhibit A, attached. 

 B Do not apply to receipts recovered by means of refunds or 

repayment credits to appropriations or funds. Examples of receipts excluded 

are: 

 1 Amounts collected from employees on account of jury service; 

 and 

 2 Amounts billed non-Government cooperators as reimbursements 

 for awards, contributions for training expenses, or travel expenses in 

 connection with attendance at meetings. 

 III RESPONSIBILITIES 

 The Division Director shall: 

 A Determine the amounts of estimated reimbursements or receipts to 

 be earned during the fiscal year, by fund, activity, and project and revise 

 such estimated amounts, as appropriate; and 

 B Determine the estimated staff-years applicable to each item. 

 Page 1 

 IV FINANCIAL ARRANGEMENTS 

 A Work Arrangements. Work arrangements between and within Divisions 

 do not increase or decrease the funds of AMS. Such amounts should not be 

 reported on Form AMS-2. 

 1 Accounting Adjustments. Occasional or irregular 

 inter-Division or inter-Branch work arrangements may be financed by 

 accounting adjustments between the funds of the Divisions or the Branches 

 within a Division involved. Such work arrangements between Divisions will be

 based on negotiated agreements. The applicable Division or Branch shall: 

 a Establish the obligation; and 

Directive 434.1 - Estimated Reimbursements or Receipts Page 1 of 4

http://agnis/sites/AMSIssuances/Shared%20Documents/434.1.htm 8/8/2008
 b Request the Fiscal Operations and Systems Branch, 

 Financial Management (FM) Division to transfer costs, by 

 subobject class, from the accounts of the performing 

 organization to the organization primarily responsible for 

 the activity. The transfer or refund may be made monthly or 

 quarterly. In any event, the transfer or refund must be made 

 before the close of the fiscal year. 

 2 Allocation Adjustments. Divisions which regularly need 

 services performed on an inter-Division basis may negotiate agreements for 

 such work arrangements. 

 B Between Federal Agencies. Arrangements for work, supplies, and 

 services to be furnished another Federal Agency are carried out in accordance 

 with terms of agreements. Such arrangements may be financed by 

 reimbursements or advances of funds. Form AMS-2 shall be used for 

 reporting such amounts. 

 C With Individuals and Non-Federal Organizations. Collections for 

 services performed by AMS for non-Federal clients are credited to 

 appropriations or funds pursuant to law or, when authorized, under 

 cooperative agreements. Form AMS-2 shall be used for reporting such 

 amounts. 

 D Sales of Personal Property. Amounts received from the sale of 

 Trust Fund and User Fee property are available for credit to the fund. 

 Amounts from the sale of appropriated property are available for credit to 

 the fund, if replacement of the property is to be made in accordance with 

 applicable regulations. Form AMS-2 shall be used to report such amounts. 

 Where no replacement is contemplated, or when timely action to secure the 

 proceeds for use to replace property is not taken, the proceeds are deposited 

 to the Miscellaneous Receipts account of the Treasury Department. Do not 

 report amounts for deposit to the Miscellaneous Receipts account on Form 

 AMS-2. 

 Page 2 

 V USE OF REIMBURSEMENT OR RECEIPTS FOR ALLOCATION 

 A General. Estimated reimbursements or receipts are generally 

 allocated in AMS. Reimbursements for credit to funds required to be 

 apportioned will not be allocated until they are included in an apportionment 

 approved by the Office of Management and Budget. Amounts of reimbursements 

 and receipts included in allocations are noted as such. 

 B Allocation Changes. The Division Director shall request revisions 

 of allocations, as necessary, due to changes in estimates of reimbursements 

 or receipts. 

 1 If reimbursable work involves additional employment and costs 

 over the regular program, the allocation will be increased by the amount of 

 the additional reimbursements or receipts. However, the establishment of the

 additional receipts on Form AMS-2 must precede or be concurrent with the 

 allocation request. 

 2 When estimated receipts which have been allocated are being 

 decreased, or will not be realized, an allocation reduction must precede or 

 accompany Form AMS-2 reflecting the decrease. 

 VI REPORTS 

 A General. AMS is required by law (31 USC 200) to report, as of 

 September 30 each year, the unobligated balance, including uncollected 

 reimbursements or receipts, of each appropriation or fund, including Trust 

 Funds. AMS must certify these reports. The unobligated balance under an 

 appropriation or fund cannot be stated accurately without considering the 

 total amount of reimbursements or receipts, and the amounts to be collected 

Directive 434.1 - Estimated Reimbursements or Receipts Page 2 of 4

http://agnis/sites/AMSIssuances/Shared%20Documents/434.1.htm 8/8/2008
 through September 30 each year. 

 B Rounding to the Nearest Thousands. Divisions shall report 

 estimated receipts in thousands of dollars. Do not omit zeros. 

 C Preparation and Submission of Form AMS-2. Divisions shall 

 report estimated reimbursements or receipts to FM Division on 

 Form AMS-2 in an original and three copies. 

 1 Preparation. 

 a Use the listing in Exhibit A, Types of Reimbursements 

 or Receipts in AMS, as a guide for reporting the items 

 applicable to the Division on Form AMS-2. If the type of 

 reimbursement or receipt is not listed in Exhibit A, cite 

 the authority for credit of such receipts to the 

 appropriation or fund. List amounts by activity and work 

 project. 

 b Prepare initial estimates as illustrated in Exhibit B, 

 attached. 

 c Prepare revised estimates as illustrated in Exhibit C, 

 attached. 

 d In developing income (receipts and reimbursements), 

 estimates, direct production labor costs (inspectors, 

 graders, samplers, etc.) and indirect costs (supervisory, 

 billing and collecting, and other administrative management 

 costs) will need to be determined. In accordance with AMS 

 Instruction 434-2, Fees and Charges, the FM 

 Division will determine the proportionate share of costs for 

 services performed outside the program Division and will 

 notify the applicable Division accordingly. 

 2 Submission. Use Form AMS-2 to: 

 a Submit initial estimates to Budget and Program Analysis 

 Branch, FM Division, when requested by an AMS Notice or 

 Instruction. The initial estimates will be considered a part 

 of the operating budget submission. 

 b Submit revised estimates to Budget and Program Analysis 

 Branch, FM Division, whenever necessary to report significant 

 changes. Estimates must be reviewed, and revised if 

 necessary, at least quarterly during the first three quarters 

 of the fiscal year. During the last quarter of the fiscal 

 year revisions must be submitted no later than August 31. 

 3 Coding. The FM Division will insert Subcenter Number amount 

 and effective date. Document numbers will be in sequence, by fund, 

 by fiscal year. The amount column will show the original 

 reimbursement or receipt while revisions will reflect the 

 increase or decrease. 

 VI RECORDS 

 The Division Director is required to establish and maintain records and 

 controls of estimated reimbursement or receipts. Such records consist of 

 documents and other information and related background material required to 

 support the amounts reported on Form AMS-2. 

 David C. Rector, Acting 

 Deputy Administrator, Management 

 Page 4 

Directive 434.1 - Estimated Reimbursements or Receipts Page 3 of 4

http://agnis/sites/AMSIssuances/Shared%20Documents/434.1.htm 8/8/2008
Attachments: EXHIBITS A AND B. 

For a copy of these attachments, please contact AMS, Information Management Branch. 

 

 

Directive 434.1 - Estimated Reimbursements or Receipts Page 4 of 4

http://agnis/sites/AMSIssuances/Shared%20Documents/434.1.htm 8/8/2008