U.S.Fish and Wildlife Service  260 FW 4, Contributed Funds

FWM#:          243 (new)
Date:             March 22, 1996
Series:           Finance
Part 260:        Financial Management
Originating Office:  Division of Finance 

4.1 Policy. This chapter sets forth Service policies in support of the accounting practices followed by the Service's financial management and accounting operation activities for processing contributed funds from outside sources.

4.2 Authority. The Service has specific authorities, exceptions to 31 U.S.C. 484 - Miscellaneous Receipts, to accepts contributions from state and local governments, corporations, associations, groups or individuals in furtherance of authorized programs. These authorities are 16 U.S.C 661-666, Fish and Wildlife Coordination Act; 16 U.S.C. 742c-742i, Fish and Wildlife Act of 1956, as amended; and 16 U.S.C., Great Lakes Fisheries Act of 1956.

4.3 Definition. Contributed funds from outside sources are gratuitous conveyances or transfers of money or ownership in property (real or personal) to the Service without consideration.

4.4. Acceptance of a Contribution.

A. For purposes of clarity, the term contributed funds will be used to identify funds from outside sources in this chapter. Contributions are given or accepted without any formal agreements or any other contractual arrangement.

B. A letter transmitting the contribution to the Service from the donor will suffice. The letter should include the following information:

(1) The amount of the contribution;

(2) The purpose for which the contribution is to be used;

(3)  The contributor's name and address;

(4) The disposition of any remaining funds when the purpose is completed (restricted purpose contributions only).

C. The Service can accept contributions that are consistent with its goals and objectives. Contributions in the amount of $300 or more may be accepted for both restricted and general purposes. Contributions of less than $300 should only be accepted for general purposes.

4.5 Responsibilities and Procedures.

A. Service Organizations. Service organizations can accept contributions to fund portions of programs authorized by law and funded by a regular appropriation. For accepted contributions, a letter of acceptance will be prepared and issued by the organization that received the contribution. Contributions must be declined if the conditions binding on the contribution are inconsistent with Service goals and objectives. Contributions for activities that seek to circumvent Government regulations cannot be accepted. An example of an unacceptable contribution is an honorarium (a payment to an employee for services rendered).

B. Collection officers. The Collection Officer designated by the Service organization that is accepting a contribution will ensure that contributed funds are accurately deposited in the correct account by preparing a Collection Transmittal (Form 3-2061) and submitting it to the Service's lockbox address. If the organization does not have a Collection Officer, one may be designated by obtaining a Collection Officer Designation Form from the Regional Finance Office. (See 261 FW 1)

C. Division of Budget. Based on contributions actually received by the Service's Finance Center, the Division of Budget prepares an allotment authorizing obligation of these funds and forwards the allotment to the organization(s) for control schedule purposes.

D. Division of Finance. All general contributions will be recorded in one general purpose account. Those contributions accepted for restrictive uses will be recorded separately as to the intent of each. All contributed funds will be credited to the 14X8216, Contributed Funds Appropriation, and utilized and accounted for using the 7XXX series of subactivities under this appropriation.

For additional information regarding this Web page, contact Krista Bibb, in the Division of Policy and Directives Management, at Krista_Bibb@fws.gov 
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