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UNITED STATES DEPARTMENT OF AGRICULTURE Rural Electrification Administration REA BULLETIN 1770-1 RD-GD-1992-10 SUBJECT: REA Work Order Procedure TO: All Telephone Borrowers REA Telephone and Accounting Staff EFFECTIVE DATE : Date of Approval EXPIRATION DATE : Three years from effective date OFFICE OF PRIMARY INTEREST : Borrower Accounting Division PREVIOUS INSTRUCTIONS : This Bulletin replaces Telephone Operations Manual (TOM) Section 1860, Suggested Work Order Procedure. FILING INSTRUCTIONS : Discard Telephone Operations Manual (TOM) Section 1860 and replace it with this bulletin. PURPOSE: To provide a uniform system for accumulating and distributing work order construction costs and to recognize the effects of the revision of the Federal Communications Commission Uniform System of Accounts. Disclaimer: The contents of this guidance document does not have the force and effect of law and is not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies. James B. Huff, Sr. 07-16-92 Administrator Date Disclaimer: The contents of this guidance document does not have the force and effect of law and is not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

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UNITED STATES DEPARTMENT OF AGRICULTURERural Electrification Administration

REA BULLETIN 1770-1RD-GD-1992-10

SUBJECT: REA Work Order Procedure

TO: All Telephone Borrowers REA Telephone and Accounting Staff

EFFECTIVE DATE: Date of Approval

EXPIRATION DATE: Three years from effective date

OFFICE OF PRIMARY INTEREST: Borrower Accounting Division

PREVIOUS INSTRUCTIONS: This Bulletin replaces TelephoneOperations Manual (TOM) Section 1860, Suggested Work OrderProcedure.

FILING INSTRUCTIONS: Discard Telephone Operations Manual (TOM)Section 1860 and replace it with this bulletin.

PURPOSE: To provide a uniform system for accumulating anddistributing work order construction costs and to recognize the effects of the revision of the Federal Communications Commission Uniform System of Accounts.

Disclaimer: The contents of this guidance document does not have the force and effect of law and is not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

James B. Huff, Sr. 07-16-92

Administrator Date

Disclaimer: The contents of this guidance document does not have the force and effect of law and is not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.