g. Quality of Work. Challenge cost sharing agreements are a means of completing a task.
These accomplishments will be of the same quality as if carried out under any other Corps
program. Challenge cost-sharing agreements should be administered according to good business
practices and sound financial controls. The activities and products should be inspected, and the
schedule and specifications monitored, to assure that they are accomplished as indicated in the
agreement.
h. Tax Information. The Corps does not provide tax advice. If solicited, Corps
representatives should suggest partners consult their tax advisors to determine if their share of a
challenge cost-sharing agreement is charitable for tax purposes or deductible for any other reason.
i. Procurement and Contracting Requirements. Challenge cost-sharing agreements will
not be used as a substitute for contracts or procurements subject to the Federal Acquisition
Regulations and other applicable procurement statutes and regulations.
12-4. Accounting and Reports.
a. Revenue. Revenue collected from challenge cost-sharing partners will be deposited
into account 96x8862 of the U.S. Treasury according to the requirements outlined in ER 37-2-10,
Chapter 4. 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.
b. Funds Availability. 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 disbursed under the same standards of
accountability as appropriated funds.
c. Accepting Officials. Appointment of authorized collectors and accepting officials for
receiving funds from challenge cost-sharing agreements must be made in writing by the Finance
and Accounting Officer in accordance with ER 37-2-10, Chapter 4.
d. Reports. Each water resources project office will maintain accurate records on
challenge cost-sharing agreements according to ER 37-2-10 and Chapter 12 of ER 1130-2-550.
Reports will consist of the name of the partner(s), the project undertaken, the total amount of
challenge cost-sharing agreements, the partners' amount, and the Corps amount. This information
will be reported annually via the Natural Resources Management System (RCS: CECW-0-39).
Divisions or districts may require more frequent reports of greater detail.
12-5. Promotion. The Corps may encourage participation in the challenge cost-sharing program
by informing prospective partners of the opportunities that are available. Potential participants
include non-Federal public and private entities such as civic organizations, conservation clubs,
cooperating associations, local businesses, universities, corporations, state and local governments,
and individuals.
12-6. Recognition.
a. Recognition. The Corps will express its appreciation in a manner consistent with the
mission and goals of the Corps and the standards of ethical conduct. This may include letters or
certificates of appreciation, (ENG Form 4883-R or a locally designed certificate), news releases,
photo opportunities, ribbon cutting ceremonies, articles in the project news briefs, or other
appropriate means.
12-2
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