TREASURY FISCAL REQUIREMENTS MANUAL FOR GUIDANCE OF DEPARTMENT AND AGENCIES

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP85-00988R000600060028-1
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 3
• Document Creation Date: December 16, 2016
• Document Release Date: December 2, 1998
• Sequence Number: 28
• Publication Date: September 24, 1979
• Content Type: REGULATION

or Release 2005/06/22: CIA-RDP86 8?k06I OD&6j8Anc1. 3)
OFFICE
OF THE
COMMISSIONER
DEPARTMENT OF THE TREASURY
FISCAL SERVICE
BUREAU OF GOVERNMENT FINANCIAL OPERATIONS
WASHINGTON, D.C. 20226
TREASURY FISCAL REQUIREMENTS MANUAL FOR
GUIDANCE OF DEPARTMENTS AND AGENCIES
TRANSMITTAL LETTER NO. 281
September 24, 1979
TO HEADS OF GOVERNMENT DEPARTMENTS, AGENCIES AND OTHERS CONCERNED:
1. PURPOSE
The purpose of this transmittal letter is to release TFRM
Bulletin No. 79- 14 , which provides the accounting and reporting
requirements for the parking fee regulations issued under 0MB Circular
No. A-118.
2. MATERIAL TRANSMITTED
TFRM Bulletin No. 79- 14
3. EFFECTIVE DATE
Upon implementation of the 0MB and GSA regulations.
4. INQUIRIES
Any questions concerning this transmittal letter should be
directed to the Government Accounting Systems Staff, Bureau of
Government Financial Operations, Department of the Treasury, Treasury
Annex No. 1, Washington, D.C. 20226 (Telephone [phone]).
Approved For Release 2005/06/22 : CIA-RDP85-00988R000600060028-1
 OFFICE
OF THE
COMMISSIONER
DEPARTMENT OF THE TREASURY
FISCAL SERVICE
BUREAU OF GOVERNMENT FINANCIAL OPERATIONS
WASHINGTON, D.C. 20226
TREASURY FISCAL REQUIREMENTS MANUAL FOR
GUIDANCE OF DEPARTMENTS AND AGENCIES .
BULLETIN NO. 79-14
RETENTION: September 30,, 981
TO HEADS OF GOVERNMENT DEPARTMENTS, AGENCIES AND OTHERS CONCERNED:
1. PURPOSE
This bulletin is' to advise agencies of accounting and reporting
requirements to implement the Federal employee parking regulations
established under 0MB Circular NO. A-118.
2. BACKGROUND
Authority to establish charges for the use of parking space is
contained in the Federal Property and Administrative Service Act as
amended (40 U.S.C. 490). Agencies should be guided by the administra-
tive requirements of 0MB Circular No. A-118 and the regulations of the
General Service Administration.
3. TREASURY ACCOUNTING AND REPORTING REQUIREMENTS
Agency costs incurred in the operation of Federal employee
parking facilities (Standard Level User Charges (SLUC) and other
charges) are to be paid from agency appropriation or fund accounts.
Payments from appropriation or fund accounts will be reported as
disbursements in the usual manner.
Agencies shall credit to their appropriation or fund accounts
fees collected from employees. For the purpose of reporting to
Treasury, fees credited to appropriation and fund accounts will be
reported as minus disbursements except for public enterprise funds
which will report the fees as revolving fund receipts. Fees collected
in excess of costs incurred are to be transferred to miscellaneous
receipts of the Treasury, account symbol 2461, "Federal Employee
Parking Fees", when such amounts are determined.
If agencies find it advantageous they may initially credit all
fees collected to F 3875, Budget Clearing Account, pending reimburse-
ment to their appropriation or fund account for costs charged to that
account. The F 3875 account will be cleared by allocating credits for
fees collected to (a) reimburse the fund from which costs have been
paid and (b) by crediting miscellaneous receipts of the Treasury for
the remainder of the fees. The distribution may be accomplished
Approved For Release 2005/06/22 : CIA-RDP85-00988R000600060028-1
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monthly, or intermittently during the year. However, agencies should
strive to transfer funds as expeditiously as possible to the proper
account.
4. INQUIRIES
Any questions concerning this bulletin should be directed to the
Government Accounting Systems Staff, Bureau of Government Financial
Operations, Department of the Treasury, Treasury Annex No. 1,
Washington, D.C. 20226 (Telephone [phone]).
Approved For Release 2005/06/22 : CIA-RDP85-00988R000600060028-1