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264 FW 3
Reimbursable Agreements for Spill Response Activities

Supersedes 264 FW 3, 10/09/2009

Date: 01/02/2018

Series: Finance

Part 264: Cost Recovery and Reimbursable Agreements

Originating Office: Division of Financial Management

PDF Version

TABLE OF CONTENTS

Topics

Sections

OVERVIEW

3.1 What is the purpose of this chapter?

3.2 What is the scope of this chapter?

3.3 Why does the Service treat reimbursable agreements for spill response differently from other reimbursable agreements?

3.4 What are the authorities for this chapter?

RESPONSIBILITIES

3.5 Who is responsible for agreements related to spill response?

3.6 How does the responsible Region bill the U.S. Coast Guard and U.S. Environmental Protection Agency?

Indirect Cost Recovery

3.7 How does the Service recover indirect costs for spill response activities?

 

OVERVIEW

 

3.1 What is the purpose of this chapter? This chapter establishes U.S. Fish and Wildlife Service (Service) policy and procedures for the preparation, approval, and billing of reimbursable agreements for oil spill response or certain other hazardous substance releases.

 

3.2 What is the scope of this chapter?

 

A. This chapter covers:

 

(1) Pollution Removal Funding Authorizations (PRFA) from the U.S. Coast Guard’s (USCG) National Pollution Funds Center (NPFC) for response activities related to oil or other hazardous substance releases, and

 

(2) Emergency Support Function (ESF) #10 Mission Assignments from the U.S. Environmental Protection Agency (EPA) for emergency response activities related to oil or other hazardous substance releases.

 

B. This chapter does not cover:

 

(1) Reimbursable agreements where a non-Service entity pays the Service to provide products or services unrelated to spill response (see 264 FW 2);

 

(2) Interagency and intra-agency agreements where the Service provides funds to another bureau or Federal agency in exchange for non-spill response products or services (see 264 FW 2);

 

(3) Natural Resource Damage Assessment and Restoration (NRDAR) work. There is a different process for recovering NRDAR costs; or

 

(4) Products or services in support of hazardous materials release response that are not part of an ESF #10 Mission Assignment. (Part 573 of the Service Manual, covering subsections 3.2B(3) and (4), is currently under development, and this notice will be removed and replaced with a cross-reference when those chapters are published.)

 

3.3 Why does the Service treat reimbursable agreements for spill response differently from other reimbursable agreements?

 

A. Under the regular reimbursable agreement process, we must have approval signatures from both the paying and recipient agencies. PRFAs only require a signature approval from the paying agency (i.e., the USCG’s NPFC).

 

B. In addition, under the regular reimbursable agreement process, the Service generally bills other Federal agencies after we deliver products or services or on preset intervals (e.g., monthly, quarterly, or annually). For spill response activities, the responsible Region bills the paying agency at agreed upon intervals using the Service’s Spill Response and NRDAR Cost Documentation Tool (CDT).

 

3.4 What are the authorities for this chapter? See 264 FW 1, Exhibit 1 for a list of authorities for Part 264 of the Service Manual. The following two authorities are specific to this chapter:

 

A. Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) (42 U.S.C. 9601 et seq.).

 

B. The Oil Pollution Act (33 U.S.C. 2701 et seq.).

 

RESPONSIBILITIES

 

3.5 Who is responsible for agreements related to spill response? See Table 3-1.

 

                                                            Table 3-1: Roles and Responsibilities for PRFAs and ESF Mission #10 Assignments

These employees…

Are responsible for…

A. Regional Spill Response Coordinator

(1) Coordinating the request for funding authorization and subsequent increases as necessary for specific response activity.

 

(2) Notifying the appropriate agency when the Service has completed a response activity.

 

(3) Working with Budget staff to set up a Work Breakdown Structure (WBS) for the PRFA and notifying them when the Service has completed the response activity.

B. Regional Office or Field Office Budget Staff

(1) Ensuring all allowable costs are captured.

 

(2) Ensuring accurate and complete cost documentation packages are sent to the NPFC (for pollution removal) or the EPA (for emergency support) so that we can be reimbursed for costs according to the agreed upon timing.

 

(3) Closing out agreements after reimbursement by completing the following:

 

(a) Voucher for Transfers between Appropriations and/or Funds form (SF-1080), and

 

(b) The CDT Spill Response Direct and Indirect Support Costs Payment Disbursement Form.

 

(4) Sending copies of the SF-1080 and the CDT Spill Response Direct and Indirect Costs Payment Disbursement Form to the Cost Accounting Section of the Division of Financial Management – Denver Operations.

C. Division of Financial Management, Cost Accounting Section, Denver Operations (CAS DFM-DO)

(1) Adjusting indirect cost amount accordingly based on the Service’s CDT Spill Response Direct and Indirect Costs Payment Distribution Form.

 

(2) Notifying the Regional Spill Response Coordinator when payment is received and indirect costs have been adjusted.

 

3.6 How does the responsible Region bill the USCG and EPA? The responsible Region:

 

A. Prepares the billing package using the Service’s CDT,

 

B. Prepares the Voucher for Transfers between Appropriations and/or Funds form (SF-1080),

 

C. Separates direct and indirect costs,

 

D. Attaches the supporting documentation,

 

E. Sends the CDT billing package and SF-1080 to the NPFC or EPA at the agreed upon intervals,

 

F. Following reimbursement, prepares the CDT Spill Response Direct and Indirect Support Costs Payment Disbursement Form, and

 

G. Sends copies of the SF-1080 and CDT Spill Response Direct and Indirect Support Costs Payment Disbursement Form to the CAS DFM-DO.

 

INDIRECT COST RECOVERY

 

3.7 How does the Service recover indirect costs for spill response activities? Our CDT uses a methodology developed specifically for spill response activities to determine indirect costs based on actual labor hours. To begin the recovery of indirect costs, we automatically assess an initial indirect rate of 26.5% on the agreement when it is established in sub-activity 4807. We calculate the actual indirect cost amount using the CDT and adjust for any differences between the automatically assessed and the actual indirect amounts accordingly. When a spill response reimbursable agreement is established, CAS DFM-DO completes the following tasks in coordination with the Regional Spill Response Coordinator:

 

A. Distributes the automatically assessed spill response rate of 26.5% as follows:

 

(1) The Servicewide account – 7.5%,

 

(2) Regional office – 6%, and

 

(3) Regional program – 13%.

 

B. Adjusts and redistributes any difference between the automatically assessed indirect amount and the actual indirect amount identified on the CDT Spill Response Direct and Indirect Costs Payment Disbursement Form.

 

C. Notifies the Regional Spill Response Coordinator that indirect costs have been disbursed.

 

 

For more information about this policy, contact the Division of Financial Management. For more information about this website, contact Krista Bibb in the Division of Policy, Performance, and Management Programs.

 

 

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