g. Materials and Equipment. For record-keeping purposes, the value of materials and
equipment should be determined using the local market value that comparable items could be
purchased, or rented if for short-term use.
h. Expenditure. All contributions received at the project will be available for expenditure
at the water resource development project where they are collected. Contributions received at the
district, MSC, and headquarters offices will be distributed as is deemed best to meet the goals
described in the contributions plan.
i. Earmarked Contributions. Commanders may, at their discretion, accept a contribution
earmarked for a particular project purpose providing the purpose is consistent with the project
Master Plan or Operational Management Plan.
j. Contribution Box. A contribution box may be set up at field offices, visitor centers, and
other appropriate locations. The installation of a contributions box is optional, at the manager's
discretion. The box should be of a similar design used in many museums. The contribution box
should be locked and have a sign stating the use of the contributions. It should be clear to the
visitor that any money collected is a voluntary contribution and is not required for touring the
visitor center, receiving brochures or pamphlets, or any other services.
k. Cooperating associations may accept contributions to the association but shall not
handle Corps funds or accept contributions given to the Corps. The association may accept
contributions and use them for the continued operation of the association or donate the funds for
the Corps management effort, as detailed in their cooperative agreement. The Corps may permit
the association to install a contributions box provided the sign states that the funds received go to
the association and their use.
l. Tax Information. The Corps does not provide tax advice. If a contributor asks for tax
information, the Corps representative should ask the contributor to consult their tax advisor. If
requested, a receipt should be furnished to contributors for their contribution. A letter
acknowledging the acceptance of a contribution should be written for any contribution over 0.
11-4. Accounting and Reports.
a. Revenue. Revenue collected from contributors will be deposited into account 96x8862
of U.S. Treasury according to the requirements outlined in ER 37-2-10, Chapter 4. Collections
will be transmitted not later than Friday of each week, or each day the total amount collected but
not transmitted exceeds
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,000. ENG Form 3313 (Remittance Register) or DD Form 1131 and a
copy of the SF 215 (Deposit Ticket) are the authorized forms for transmittal to the finance and
accounting officer. These funds are immediately available to the collecting installation for
obligation and expenditure without further action by HQUSACE after the confirmed receipt is
received from the Federal Reserve Board. All funds will be accounted for and disbursed under
the same standards of accountability as appropriated funds.
b. Authorized Collectors. Appointment of authorized collectors for receiving
contributions must be made in writing by the finance and accounting officer in accordance with
ER 37-2-10, Chapter 4.
c. Reports. Each water resources project office will maintain accurate records on
contributions according to ER 37-2-10. The project office will annually report the total amount
11-2
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