Data
circular number revised transmittal memorandum number memorandum head executive department
establishment user charge purpose rescission authority coverage objective general policy
implementation agency repsonsibility disposition collection activity inquiry circular establishes federal
policy regarding fee assessed government service sale government good provides
information scope type activity subject user charge basis upon user
charge provides guidance agency implementation charge disposition rescinds office management
budget circular number dated september transmittal memoranda title independent office
appropriation executive order number number provision circular cover federal activity
convey special benefit recipient beyond accruing general circular doe number
apply activity legislative judicial branch mixed ownership government defined provision
circular shall applied agency assessment user charge circular provides guidance
agency regarding assessment user charge guidance intended applied extent permitted
statute prohibits assessment user charge service address aspect user charge
pay much collection statute shall take precedence case sale disposal
federal surplus property fringe benefit military personnel civilian guidance provided
circular would apply extent number inconsistent analysis would apply regard
executive order address user case office management budget circular provides
guidance concerning specific user charge guidance circular shall deemed meet
requirement example guidance include circular number concerning charge rental circular
number concerning management federal information circular number concerning provision specialized
technical service state local page objective united state government ensure
government good resource provided agency specific recipient self promote efficient
allocation nation resource establishing charge special benefit provided recipient least
great cost government providing special allow private sector compete government
without disadvantage supplying comparable good page general user described assessed
identifiable recipient special benefit derived federal activity beyond received general
imposition user charge prohibited restricted existing agency review activity periodically
recommend legislative change section give guidance drafting legislation implement user
special benefit determining special benefit service privilege provides special benefit
identifiable recipient beyond accrue general charge imposed recover full cost
federal government providing special market special benefit considered accrue user
charge imposed government enables beneficiary obtain immediate substantial gain value
number measurable monetary term accrue general public receiving guarantee license
carry specific activity business various kind public land provides business
stability contributes public confidence business activity beneficiary insuring deposit commercial
bank performed request convenience beyond service regularly received member industry
group general public receiving airman custom inspection regular duty determining
amount user charge except provided section user charge sufficient recover
full cost federal government defined section providing good government acting
capacity except provided section user charge based market price defined
section number acting capacity leasing selling good providing service leasing
space federally owned business type user charge need number limited
recovery full cost yield user charge collected advance simultaneously rendering
service unless appropriation authority provided advance allow reimbursable whenever charge
rate rather fixed dollar amount order adjust change cost government
change market price service provided defined section case government supplying
resource provide special benefit identifiable recipient also provide benefit general
charge accordance paragraph section public obtains benefit necessary consequence agency
provision special benefit identifiable recipient public benefit number independent merely
incidental special agency need number allocate cost public seek recover
identifiable recipient either full cost federal government providing special benefit
market whichever charge made service identification specific beneficiary service considered
primarily benefiting broadly general charge direct charge made direct recipient
special benefit even though part special benefit passed exception agency
head designee make exception general policy provision free service appropriate
courtesy foreign government international comparable fee reciprocal basis foreign agency
head designee recommend office management budget exception general policy made
cost collecting fee would represent unduly large part condition exists
opinion agency head justifies exception shall period four year unless
renewed agency head designee exception granted section office management budget
exception granted section review determine whether condition warrant request exception
extension paragraph section shall submitted director office management determining full
cost market price full cost includes direct indirect cost part
federal government providing cost number limited appropriate share direct indirect
personnel including salary fringe benefit medical insurance retirement cost include
funded unfunded accrued cost number covered employee contribution specified circular
number physical indirect cost including material supply rent imputed rent
imputed rental cost depreciation structure based official internal revenue service
depreciation guideline unless better estimate annual rate return equal average
long term treasury bond rate equipment capital resource management supervisory
cost establishment including required environmental impact full cost shall determined
estimated best available record cost accounting system need number established
solely market price mean price service based competition open creates
neither shortage number surplus substantial competitive demand exists market price
determined using commercial competitive reference prevailing price competitive market service
similar provided government campsite grazing land general vicinity private one
adjustment appropriate reflect level quality good absence substantial competitive market
price determined taking account prevailing price service substantially similar provided
adjusting supply made available price service neither shortage number surplus
campsite remote page general policy user charge instituted promulgation statutory
prohibition limitation legislation permit charge established legislation seek remove restraint
user charge permit establishment guideline provided passage general authority seems
restrictive authority level charge proposed based guideline section legislation define
general term service charge assessed pricing mechanism specify fee collected
advance simultaneously provision service unless appropriation authority provided advance allow
reimbursable specify collection credited section legislative proposal number normally specify
precise user charge schedule allow administrative updating fee reflect changing
cost market number considered feasible collect charge level specified section
charge close level excise tax another mean charging specific beneficiary
government service user charge number proposed case excise currently finance
government service benefit specific agency consider proposing excise would significantly
cheaper administer burden excise would rest almost entirely user population
gasoline finance highway excise tax imposed administrative action rather require
legislation meet criterion section necessary state explicitly rate agency review
tax must performed periodically legislation update based change excise proposal
must approved assistant secretary policy department developing option institute user
charge agency review source statutory authority addition independent office appropriation
authorize implementation proposing charge modification existing manager program provide special
benefit similar user population joint legislative proposal joint collection effort
designed ease burden user whenever every effort made keep cost
collection principle embodied circular number performance commercial activity considered designing
collection legislative proposal must submitted office management budget accordance requirement
circular number ensure proper placement user initiative budget account agency
encouraged discus proposal early stage page agency agency responsible initiation
adoption user charge schedule consistent policy agency identify service activity
covered determine extent special benefit apply principle specified section determining
full cost market apply guidance section either institute charge promulgation
regulation submit legislation review user charge agency program assurance existing
charge adjusted reflect unanticipated change cost market review agency program
determine whether fee assessed government service user government good agency
discus result biennial review user fee resultant proposal chief financial
officer annual report required chief financial officer ensure requirement circular
number internal control system appropriate audit standard applied maintain readily
accessible record service activity covered extent special benefit exception general
policy information used establish charge specific method used determine collection
user charge maintain adequate record information used establish charge provide
upon request evaluation schedule provide data user charge accordance requirement
circular number page disposition unless statute provides user charge collection
credited general fund treasury miscellaneous required legislative proposal permit collection
retained agency appropriate certain proposal meet guideline section proposal allow
agency retention collection appropriate levied order finance service intended provided
substantially self sustaining basis thus dependent upon adequate authority fee
credited agency appropriation subject limit annual appropriation appropriate request exemption
annual appropriation provision service dependent demand irregular unpredictable reimburse agency
cost overtime inspector service performed regular duty normal legislative proposal
permit fee credited account also consistent full cost recovery guideline
contained fee excess full cost recovery increase fee recover portion
retirement cost recoups funded unfunded accrual cost number covered employee
contribution credited general fund treasury miscellaneous whenever agency prepare legislative
proposal expanded federal activity would provide special policy criterion forth
circular information concerning consult office management budget examiner responsible agency
budget page