ER 37-2-10 (1 April 1969)

Publications Page

Regulations & Associated Forms

Regulations POC

TABLE OF CONTENTS
Publication Number: ER 37-2-10
Title: Financial Administration - Accounting and Reporting - Civil Works Activities
Proponent: CERM-FC
Publication Date: Original document was published 1 April 1969; since that time there have been 89 changes. Changes have been incorporated in the files listed below.
Distribution Restriction Statement: Approved for public release; distribution is unlimited.
File Format: Adobe Acrobat.pdf. Adobe Acrobat Reader software is required to read portable document files (pdf). Click Viewers to access free Adobe Acrobat Reader software and follow installation instructions or go directly to the Adobe homepage at http://www.adobe.com.
File Size: Files 1 MB or larger have had their file size noted.

Because of the size of this document no entire has been posted here. Chapters, as well as being listed separately below, have been grouped into two parts for downloading purposes.

Part I - Change Notice, Table of Contents, Chapter 1 - 17. (File size - 3 MB. File is 731 pages.)

Part II - Chapters 18 - 32. (File size - 3.1 MB. File is 358 pages.)

Errata Sheet 1 - dated 11 February 2004
Change Notice - Notice of all changes dated 31 October 2000 (Change 89).
Change 89 - Includes all pages on which changes have been made. Changes have also been incorporated in files listed below.

Transmittal Letter
Table of Contents
Chapter 1 - superseded
Chapter 2 - superseded
Table of Contents - Chapter 3
Chapter 3 - Accounts Payable Procedures
Table of Contents - Chapter 4
Chapter 4 - Accounts Receivable and Collection Procedures
Table of Contents - Chapter 5
Chapter 5 - Fund Accounting and Control Procedures
Table of Contents - Chapter 6
Chapter 6 - Cost Accounting, Forms and General Procedures
Chapter 7 - superseded
Table of Contents - Chapter 8
Chapter 8 - Project Cost (Subsidiary Ledger) Accounts

Appendix A - CEFMS Work Catergories - All Appropriations Except Operations and Maintenance, General Flood Control and Coastal Emergencies and General Expenses

Appendix B - CEFMS Work Categories - Flood Control and Coastal Emergency Activities

Appendix C - Operation and Maintenance, General Appropriation

Appendix D - General Expenses Appropriation

Table of Contents - Chapter 9
Chapter 9 - Appointment, Responsibilities and Treasury Check Utilization Procedures and Disbursing Officers and Deputies
Chapter 10 - superseded
Chapter 11 - superseded
Chapter 12 - superseded
Table of Contents - Chapter 13
Chapter 13 - Revolving Fund Accounting for Warehousing Activities
Chapter 14 is left blank on purpose
Table of Contents - Chapter 15
Chapter 15 - Revolving Fund Asset Accounting

Appendix A - Non-Group Plant Items

Appendix B - Minimum/Maximum Useful Life Years

Appendix C - FY 99 Plant Increment Charges Hydraulic Dredges and Aircraft

Appendix D - FY 99 Plant Increment Charges Vessels Other Than Dredges

Appendix E - FY 99 Plant Increment Charges Manufactured Charges

Appendix F - FY 99 Plant Increment Charges Structures

Table of Contents - Chapter 16
Chapter 16 - Revolving Fund Accounting for Shop and Facility Services

Appendix A - Standard CEFMS Work Items Automation, Communication and General and Administrative Overhead Activities

Appendix B - Work Category/Work Category Elements RF6011 Work Item

Appendix C - Standard CEFMS Command Indicator Codes Automated Information Systems

Appendix D - Standard CEFMS Command Indicator Codes Automated Information Systems

Appendix E - Schedule of Shop & Facilities VW/RF30- VW/RF59 Accounts

Appendix F - Sample - Fiscal Year Budget/Cost Schedule

Table of Contents - Chapter 17
Chapter 17 - Other Revolving Fund Current and Accrued Assets and Liabilities and Proprietary Accounts

Appendix A - Payroll Advances and Suppporting Documentation (File size: 1.5 MB.)

Appendix B - Accrued Leave Reconciliation

Appendix C - Computation of Weighted Base Salary

Index

Table of Contents - Chapter 18
Chapter 18 - Revolving Fund Reports

Appendix A - Revolving Fund Error Codes and Messages

Appendix B - Forecast of Fund Availability

Index

Table of Contents - Chapter 19
Chapter 19 - Revolving Fund Concepts

Appendix A - Revolving Fund Internal Management Control Review Checklist

Table of Contents - Chapter 20
Chapter 20 - Budgetary and Financial Reports on General, Special and Trust Fund Activities

Appendix A - Numerical Coding for Civil Works Appropriations

Table of Contents - Chapter 21
Chapter 21 - Disbursement and Collection Reports
Table of Contents - Chapter 22
Chapter 22 - Revolving Fund Accounting for Departmental Overhead

Appendix A - Fiscal Year Budget/Cost Schedule

Appendix B - Any District Analysis of Departmental Overhead Accounts

Chapter 23 is left blank on purpose
Table of Contents - Chapter 24
Chapter 24 - Revolving Fund Accounting for General and Administrative Overhead

Appendix A - Fiscal Year Budget/Cost Schedule

Appendix B - Any District Analysis of General and Administration Overhead Accounts

Chapter 25 - Rescinded
Chapter 26 - Rescinded
Table of Contents - Chapter 27
Chapter 27 - Revolving Fund Accounting for Military Construction Supervision and Administration
Chapters 28 and 29 have been left blank on purpose
Table of Contents - Chapter 30
Chapter 30 - Accounting for Cost Shared Projects

Appendix A - Required Publications

Appendix B - Pro-Forma Entries for Contributed Funds 96x8862 (COEMIS Appropriation FW)

Appendix C - Pro-Forma Entries for Escrow Accounts (COEMIS Appropriation FL)

Appendix D - Sample

Appendix E - Final Accounting Report

Table of Contents - Chapter 31
Chapter 31 - Accounting Treatment for Multiple-Purpose Projects

Appendix A - List of Plant Items and Retirement Units of Property with Service Lives for Corps of Engineers Multiple-Purpose Projects

Appendix B - Speciman Financial Statements

Chapter 32 - Financial Reporting for Multiple Purpose Projects Including Power

Appendix A - Sample Form Annual Report of Public Electric Utilities (File size: 1 MB.)

Appendix B - Sample Statement of Revenues & Expenses of an Imaginary Dam Project

Appendix C - Sample Statement of Assets & Liabilities of an Imaginary Dam Project

Appendix D - Conversion Chart

Appendix E - Miscelleneous Power Production Data