Forest Service Manual - DOC

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                                      FOREST SERVICE MANUAL
                                    NATIONAL HEADQUARTERS (WO)
                                          WASHINGTON, DC



                        FSM 6500 - FINANCE AND ACCOUNTING

Amendment No.: 6500-2004-5

Effective Date: June 30, 2004

Duration: This amendment is effective until superseded or removed.

Approved: HANK KASHDAN                                        Date Approved: 06/18/2004
          Acting Associate Deputy Chief for B&F

Posting Instructions: Amendments are numbered consecutively by title and calendar year.
Post by document; remove the entire document and replace it with this amendment. Retain this
transmittal as the first page(s) of this document. The last amendment to this title was
6500-2004-4 to 6530.

New Document                     6500_contents                                         2 Pages

Superseded Document(s) by
Issuance Number and
Effective Date

Digest:

6500 Contents - Revises chapter 6530 title from “Collections” to “Billings and Collections.”

Establishes a new chapter 6590 to set forth direction on financial accounting for Property, Plant,
and Equipment.
WO AMENDMENT 6500-2004-5                                               6500_contents
EFFECTIVE DATE: 06/30/2004                                             Page 2 of 2
DURATION: This amendment is effective until superseded or removed.

                                   FSM 6500 - FINANCE AND ACCOUNTING



                                                       Contents

ZERO CODE

CHAPTER

6510 APPROPRIATIONS AND FUNDS

6520 FINANCIAL MANAGEMENT

6530 BILLINGS AND COLLECTIONS

6540 PAYMENTS

6550 ACCOUNTING

6560 BONDING ADMINISTRATION

6570 CLAIMS

6580 WORKING CAPITAL FUND

6590 PROPERTY, PLANT, AND EQUIPMENT