Appropriations

STRS, ITS, and CRF funds are appropriated annually to NIST.  Usually, these funds are "no-year" appropriations (i.e., funds are available for obligation beyond the year in which they are appropriated).  Specific guidelines for the carryover of funds from one fiscal year to the next are outlined in Subchapter 8.04, Appropriated Funds.  For administrative convenience, the projects for these appropriations are divided into the following series:

001-299 Scientific and Technical Research and Services (STRS) - funding for NIST intramural programs.

--001-299 - STRS

Projects (Base) - "Base" funds are allocated to an OU Director for the accomplishment of OU objectives, consistent with the budget as approved by the Congress.  Funds may be transferred to other NIST OUs or within the same OU by either a base or nonbase transaction.  The "Base" level of an organization is considered to be the previous year's base allocation, adjusted for any cost of living, programmatic, or other adjustments in the appropriation and any internal assessments or approved reprogramming actions (see Subchapter 8.04).

Projects (Nonbase) - "Nonbase" refers to funds allocated to an OU for the current fiscal year only and does not represent an allocation that the OU would expect in succeeding years.  Examples include unobligated balances from prior fiscal years, transfers of funds from other OUs, and one-time allocations from the Director’s Reserve.

300-349 and 875-889 Industrial Technology Services (ITS) - Funding for NIST extramural programs.

--300-305 - ITS OU Reserve
--306-340 - ITS Projects (Base)
--341-349 - ITS Projects (Nonbase)
--875-889 - ITS Projects (Nonbase)
See explanations of numbering series types above.

850-874 Construction of Research Facilities (CRF) - Funding for construction, major renovations, modifications, and improvements.

--850-851 - CRF OU Reserve (Base)
--852-854 - CRF Projects(Base)
--855-874 - CRF Projects (Nonbase)
See explanations of numbering series types above.

350-359 Undefined

360-799 Reimbursable Activity

NIST's unique measurement capabilities and services are made available to outside customers based on criteria and procedures identified in Subchapters 8.05, Federal Government/Non-Federal Government/CRADA Sponsored Work and, subchapter 8.07 Working Capital Fund addresses Expense and Income Activities.  NIST is authorized to charge for the full cost of services provided, including all overheads or indirect charges.

Use Surcharge - In addition to NIST out-of-pocket costs, non-federal customers also pay a share of building depreciation and Departmental overhead, levied as a use surcharge against the direct labor and personnel benefits cost of doing the work.  Use surcharges collected are used for building maintenance and repair.

360-364 Gifts and Bequests

Gifts and bequests are accepted from private sources for the purpose of aiding or facilitating the work of NIST.  Funds assigned in this series must be clearly intended as a gift by the offeror.  The distinguishing features of a gift are that the funds be transferred gratuitously and be free from restrictions, limitations, or control by the donor.  However, the gift may be designated for a specific investigation or line of research or development.  Generally, there is no timetable for performing work, and there is no reporting, accounting, or other "consideration" required of NIST. ("Consideration" is a distinguishing feature of a contract or agreement and is something of value which passes between the parties, e.g., the private organization or individual expects to obtain an advantage, right, profit, or service from the funds transferred to NIST.)  Information concerning the acceptance and use of gifts is included in Subchapter 8.10.

365-369 Cooperative Research and Development Agreements (CRADA) - Use surcharge applied.

This series of project numbers is used to record costs, obligations, and contributions from NIST sponsors that pertain to the various consortia, CRADAs at NIST.  Consortia and CRADAs may be financed by private industry, other federal agencies, or a combination of both for the advancement of scientific and technical knowledge.  All deposit accounts should be established in this series regardless of dollar level.  Once the agreement has been accepted, the Finance

Division automatically bills the amount specified in the consortium or CRADA.  The recovery of a use surcharge is required for work done in this series.  Information on procedures is included in Subchapter 8.05.

370-569 Federal Government Sponsors (other than expense and income projects)

This series includes various types of work done for other-federal-agency sponsors.  It includes research and development as well as technical services.  It is mainly for orders of $25,000 and above, which must be accepted by the Finance Division.  Orders above $5,000 but less than $25,000, may be included in this series if automatic billing is desired.  Calibration work is not included in this series.  Once the project has been established, the Finance Division automatically bills according to the terms of the agreement.  Information on procedures is included in Subchapter 8.05.

570-579 Non-Federal Government Sponsors (other than expense and income projects) - Use surcharge applied

This series includes various types of work done at NIST for sponsors other than federal government agencies.  It is mainly for orders of $25,000 and above, which must be accepted by the Finance Division.  Orders above $5,000, but less than $25,000, may also be included in this series if automatic billing is desired.  Calibration is not included in this series.  Once the project has been established, the Finance Division automatically bills according to the terms of the agreement.  Information on procedures is included in Subchapter 8.05.  The projects in this series are grouped into the following two categories:

--570-574 State and Local Government and Nonprofit Organizations - This series includes work performed at the request of state and local governments.  Also included are: (1) work for nonprofit associations and organizations engaged in a cooperative project with NIST as evidenced by the agreement (for example, NIST partially funds the work); (2) work and dissemination of the results of benefit to the public; and (3) work for an organization engaged in a nonprofit activity designed for the public safety, health, or welfare.  The recovery of a use surcharge is required for work done in this series.

--575-579 Foreign Government and Public - This series includes work NIST does for foreign governments and public customers and requires the recovery of a use surcharge.

580-699 Expense and Income and Interdivision Services

Where the OU is establishing a project in the expense and income series for repeated performance of a similar activity for multiple sponsors, fees should be established in advance and submitted to the Budget Division for approval.  Costs in projects in this series are billed to customers only on specific instructions to the Finance Division by the OU.  For additional information on NIST policy and procedures on the fiscal operation of expense and income projects, refer to Subchapter 8.07 – Working Capital Fund.

The Expense and Income projects are grouped by the type of effort undertaken in the project.

--580-584 Seminars and Fee-Supported Conferences - These projects are established to record expenses and income derived from seminars and conferences which are sponsored, co-sponsored, or hosted by the National Institute of Standards and Technology.  The projects are managed at Gaithersburg and Boulder by the Public and Business Affairs Division.  Income in the form of registration fees and co-sponsor contributions is collected by the Finance Division.  Subchapter 14.06 outlines the process required for establishing these projects.

--585-594 Miscellaneous Services - These are projects established to accumulate expenses for travel and miscellaneous consultative and advisory services under $25,000.  Costs in these projects are to be billed to customers only on specific instructions furnished to the Finance Division by the OU.  The projects in this series are grouped into the following two categories:

--585-590 Federal Government - This series includes projects established for the purpose of accumulating miscellaneous reimbursable consultative and advisory services, including travel, performed at the request of various federal agencies.

--591-594 State, Local, and Foreign Government and Public - Use surcharge applied - This series includes reimbursable consultative and advisory services, including travel, that NIST does for state, local, and foreign governments and public customers.  The recovery of a use surcharge is required for work done in this series.

--595-599 Interdivision Services - See explanation below under MISCELLANEOUS.

--600-654 Calibration and Testing - The following is a guideline to assist in making the distinction between calibration and testing projects.  If the intended use of a measurement value is to transfer that value to other instruments, then the effort can be classified as a calibration.  If the measurement made is intended only to provide information about the subject unit, and there is no intent to use that information or value for measuring or comparing other instruments after the unit leaves the NIST laboratory, then the work can be classified as a test.  Destructive product testing or acceptance testing would fall into this category.  In the final analysis, the determination rests on the judgment of the technical OU.  Questions concerning a particular item should be directed to the Calibration Program.

Explanations of additional terms are offered here.

Predetermined Fees - These fees are charged for a specific type of calibration or test and are published in special publications such as SP 250, NIST Calibration Services Users Guide.  The fees are predetermined in an effort to spread the cost of a calibration evenly to all customers even though the cost factors may vary slightly from unit to unit during the year.  Generally, these calibrations are low in dollar cost and adequate experience exists to set a uniform price.

Predetermined fees published in SP 250 must be charged to all customers receiving the calibration service.  The use surcharge is included in the calculation, and no distinction is made as to whether the customer is a government agency or is non-government.  In cases where the cost of performing an at-cost or special calibration is considered to be an extension of a schedule calibration, the published fee modified by some fixed ratio known to be valid for such operations may be charged under this series.  The resulting fee is actually a modified predetermined fee.  For example, if a published calibration calls for the calibration at ten points or values on the item and the customer wants calibrations at fifteen points, it would be possible to charge based on the rate for ten points plus a factor for the additional effort.  See Subchapter 8.07 Working Capital Fund for additional information on surcharges to be included in predetermined fees.

At-Cost Items - These are calibrations and tests of an unusual nature.  They can be modifications of published items or involve a special job for which it is impractical to publish a predetermined fee.  The calculation of the fee would be on an actual cost basis plus any applicable surcharges.  Work done for state, local, and foreign governments and the public is subject to the use surcharge.

--600-629 Calibrations - Public and Government -- Use surcharge applied - These projects handle most of the calibration work outlined in SP 250.  OU costs are billed based on Form NIST-64, Test Record, which is submitted directly to the Finance Division with a copy to the Calibration Program.

--630-644 Testing - State, Local, and Foreign Government and Public -- Use surcharge applied - These projects are for tests performed for state, local, and
foreign governments and public sponsors.  The costs in these projects are to be billed directly through the Finance Division by use of Form NIST-94, Statement of Services Performed by NIST, submitted by the OU.  The OU should keep on file any necessary data as to number of tests and type. OUs that wish to set up a separate project to allow them to receive an order over $5,000 and to have the Finance Division automatically bill the cost against the assigned financing should establish a project in the appropriate non-federal sponsors number series (570-579).

--645-654 Testing - Federal Government - These projects are for tests performed for various federal government agencies.  The costs in these projects are billed directly by the Finance Division through use of Form NIST-94, Statement of Services Performed by NIST, submitted by the OU.  The OU should keep on file any necessary data as to number of tests and type.  OUs that wish to establish a separate project to allow them to receive an order over $5,000 and to have the Finance Division automatically bill the cost against the assigned financing should establish a project in the federal sponsors number series (370-569).

--655-674 Standard Reference Materials Program-Surcharge Supported Activities - The projects in this series are established to record expenses incurred and income earned as defined below.  Income to offset operations and service development support costs is generated by surcharges identified as part of the purchase price of each SRM sold.  The SRM surcharges are computed annually by the Standard Reference Materials Program (SRMP) and are subject to approval by the Budget Division.  The income appears in SRM sales projects.  See Subchapter 8.07 Working Capital Fund for additional information.

--655-660 SRM Program Operations – Projects in this series are established to record expenses incurred in the operation and administration of the Standard Reference Materials Program.

--661-665 SRM Sales - See explanation below under MISCELLANEOUS.

--666-674 SRM Service Development Support - Projects in this series are for research and development costs associated with specific SRMs in the pre-production stage.

675-679 Proprietary Measurements - Use surcharge applied

This series is for costs incurred in allowing use of specific measurement and test facilities by private parties who wish the resulting information to be treated as proprietary.  The titles of projects in this series must identify the work as proprietary, the designated facility to be used, and the name of the concern doing the research.

680-684 Calibration Program Surcharge-Supported Activities

The projects in this series are established to record costs as defined below.  Income to offset these costs is generated by surcharges identified as part of the purchase price of each calibration.  The Calibration Program Operations Surcharge and the Service Development Support Surcharge are computed annually by the Calibration Program, subject to approval by the Budget Division.  The income appears in the calibration surcharge supported projects in the Calibration Program.  See Subchapter 8.07 Working Capital Fund for additional information.

--680 Calibration Program Operations - Projects in this series are established to record expenses incurred in the operation and administration of the Calibration Program.

--681-684 Calibration Service Development Support - Projects in this series are assigned by the Calibration Program to OUs to record costs associated with the development or improvement of specific calibration services.

685-699 Seminars and Fee-Supported Conferences

--685-699 Seminars and Fee-Supported Conferences - These Projects are established to record expenses and income derived from seminars and conferences which are sponsored, co-sponsored, or hosted by the National Institute of Standards and Technology.  The projects are managed at Gaithersburg and Boulder by the Public and Business Affairs Division.  Income in the form of registration fees and co-sponsor contributions is collected by the Finance Division.  Subchapter 14.06 outlines the process required for establishing these projects.

700-799 Standard Reference Materials - Production

This series is used for projects established for the production of Standard Reference Materials (SRMs) to keep track of the investment of the Working Capital Funds authorized by the NIST Director for SRM production.  When the production of materials is completed they are transferred to inventory.  Costs are recovered as the SRMs are sold. (See Subchapter 8.07.)

Equipment

800-849 Working Capital Fund Invested Equipment (IE)

This series is used for equipment acquired as an investment of the Working Capital Fund.  The Fund is reimbursed for the equipment cost through amortization charges that are based on a fixed payment determined by the organization and approved by the Budget Division. The equipment may be purchased or may be manufactured within NIST. Information on the management of Working Capital Funds allocated for the purchase of invested equipment is included in Subchapter 8.11.

--800-809 Direct Purchase of WCF Invested Equipment

--810-849 Manufacture of WCF Invested Equipment

Institutional Support

900-919 Laboratory and Division Overheads

This series is set aside for use by laboratories or laboratory-level offices for the accumulation of organizational management, invested equipment loan repayment, and other appropriate indirect costs which are distributed on a pro rata basis to all sources of funding throughout the OU (except NIST Institutional Support) through the use of predetermined rates based on labor and personnel benefits charged.

--900-909 Division Overhead - Equipment Loan Repayment - Projects in this series collect only equipment loan repayment and surcharge costs.

--910-919 Laboratory Overhead - Projects in this series may collect labor, other objects, and equipment loan repayment and surcharge costs.

950-990 Institutional Support

This project series is used for activities, generally of a NIST-wide nature, approved for overhead funding by the Director.  Institute overhead costs are recovered in three ways: (1) Projects in all other number series (including Laboratory Overhead) are assessed a predetermined percentage rate based on labor and personnel benefits charged; (2) charges are made to outside organizations which utilize NIST space or use other NIST overhead services; and (3) a contract/grant surcharge is assessed based on charges in grant and specified other services object classes.  Assessment techniques for institutional support and management of institutional support projects are contained in Subchapter 8.07.

--950-974 Controllable Base

--975-978 Controllable Nonbase, from OU Reserve

--979 Controllable Nonbase, from NIST Director's Reserve

--980-989 Uncontrollable

--990 Special agency-wide Institutional Support Activities

Miscellaneous

595-599 Interdivision Services

The projects in this series include services performed by one OU and available to other OUs within NIST. (Interdivision services include computer services, photo and graphic arts, Fabrication Technology, Plant, etc.).  Costs are accumulated in projects in this series and then transferred by appropriate object class to the benefiting organization.  See Subchapter 8.08 for a description of how these services are charged to projects.

661-665 SRM Sales

Income resulting from SRM sales to the private sector, government agencies, and OUs within NIST is collected in these projects.

920-939 Storeroom Inventories

Working Capital Fund levels approved for investment in inventories are controlled through projects in this series. (See also Subchapter 8.07.)

940-949 Miscellaneous and Deputy Chief Financial Officer Use and 991-999

These series represent memorandum accounts for the purpose of balancing and monitoring budgetary and accounting records.