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Animal and Plant Health Inspection Service
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FOST Trust Funds (TF)



Trust Fund Overview 

Trust Fund (TF) accounts are monetary accounts in which funds are placed in the custody of a trustee by a party (the trustor or cooperator) to be administered by APHIS (the trustee) for the trustor's benefit.


APHIS TF accounts have treasury authority under treasury symbol 12X8226. APHIS collects deposits for each account, which are later disbursed in accordance with services provided by APHIS. TFs are full cost recovery accounts, meaning that all costs incurred by APHIS pertaining to a TF account, must be funded by the TF cooperator. Many of these services provided by APHIS relate to inspection of importing produce, plants, or animals into the United States.

Responsibilities by Party :

Minneapolis TF Team:

  • Set up received signed TF agreements in the TF system
  • Generate and distribute monthly TF statements
  • Monitor and follow up on past due accounts
  • Process manual transactions, including adjustments and refunds upon the request of the TF manager
  • Close out agreements in the TF system upon completion, including deactivating the accounting code
  • Reconcile the TF system to the standard financial reports to ensure accuracy
  • Work with the programs in regards to their Voucher Auditor's Detailed Reports (VADR) inquiries

TF Managers:

  • Determine and monitor annual financial plan
  • Review each monthly account statements for accuracy of all transaction postings
  • Follow up and resolve any inaccuracies on the TF statement at least monthly
  • Act as liaison between Minneapolis TF Team and Cooperator, including transmitting past due letters
  • Enter unobligated expenses into APHIS Cost Management System (ACMS) for budget projections
  • Notify the Minneapolis TF team of completion of an TF agreement, and if needed, request to refund


  • Ensure TF agreements are valid
  • Sign the financial plans
  • Ensure TF managers have the system access and training they need in regards to TF accounts
  • Provide follow up on past due accounts
  • Determines and notifies Minneapolis of all contact information needed for TF accounts

Additional TF Resources:

Contact Us :

If you are part of United States Department of Agriculture (USDA), Animal and Plant Health Inspection Service (APHIS) direct questions to:

Trust Fund Lead, Lora Swanson: 612-336-3392


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