1 BY ORDER OF THE SECRETARY OF THE AIR FORCE AIR FORCE INSTRUCTION AUGUST 2008 Civil Engineering REAL PROPERTY ACCOUNTABILITY AND REPORTING ACCESSIBILITY: COMPLIANCE WITH THIS PUBLICATION IS MANDATORY Publications and forms are available on the e-publishing website at for downloading or ordering. RELEASABILITY: There are no releasability restrictions on this publication. OPR: AF/A7CAI Certified by: AF/A7C (Mr. Paul Parker) Supersedes AFI , 30 September 1994 Pages: 102 This instruction implements Air Force Policy Directive (AFPD) 32-90, Real Property Asset Management, Department of Defense Instruction (DODI) , Real Property Management, and DODI , Real Property Inventory and Forecasting. It provides procedures for establishing financial and physical accountability and designating installations. It provides guidance for maintaining Real Property (RP) records and reporting RP assets according to Air Force and DoD issued policies, guidance, and procedures. This instruction applies to all unclassified RP under the custody and control of the Department of the Air Force, including Air Force Reserve Command (AFRC) and Air National Guard (ANG) units, and the industrial RP that is contractor operated and under the control of the Deputy Assistant Secretary (Management Policy and Program Integration). Field activities must send implementing publications or supplements to the higher Headquarters Air Force OPR for review and coordination prior to publication. No waivers may be granted for any part of this instruction. SUMMARY OF CHANGES This Air Force Instruction (AFI) has been completely revised and should be thoroughly reviewed. It has been completely rewritten and contains new requirements and procedures to comply with applicable laws, federal requirements, and DoD direction. There are new chapters on Roles and Responsibilities, Accepting Real Property and Inventorying Real Property. Several checklists were also added as attachments to provide sample documents for Real Property Officer s use. Chapter 1 INTRODUCTION Overview Applicability Overall Responsibility Definitions and Terms.... 6
2 2 AFI AUGUST 2008 Chapter 2 REAL PROPERTY ACCOUNTABILITY AUTHORITIES AND RESPONSIBILITIES 7 Section 2A Major Authorities Requiring Real Property Accountability Chief Financial Officers Act (CFOA) of Executive Order (EO) 13327, Federal Real Property Asset Management DoD Instruction (DODI) , Real Property Inventory and Forecasting DODI , Real Property Management Section 2B Responsibilities for Real Property Management and Reporting Air Force Civil Engineer (AF/A7C) Asset Management Division (AF/A7CA) Major Command (MAJCOM) Civil Engineer Squadron and Real Property Offices Installation Commanders (and United States Property Fiscal Officers (USPFO) for the ANG) The Installation Base Civil Engineer The Installation Real Property Accountable Officer (RPAO/RPO) (USPFO for the ANG) The Installation Real Estate Office (REO) Tenants of the installation Locations Contracted Out Chapter 3 REAL PROPERTY PLANNING 11 Section 3A Real Property Reports Support Installation and Service Planning Purpose End-of-Year Inventory Detail Reports Interfaces of ACES Data to Other Systems Section 3B The DoD Real Property Inventory Requirements (RPIR) and Transformation DoD-wide Real Property Inventory Requirements (RPIR) Coordination with Installation Planning Chapter 4 ACCEPTANCE OF REAL PROPERTY AND ACCOUNTING FOR REAL PROPERTY 13 Section 4A Authorities for Acceptance of Real Property into the RPI Policy and Procedures
3 AFI AUGUST Executive Agents Section 4B Types of Real Property Acquisitions Types of Acquisitions and Accountability Procedures Accepting New Construction from Construction Agents Accepting Construction Accomplished by the Base Civil Engineer (BCE) Record Total Cost Documentation Accepting Construction in Foreign Countries Accepting new Family Housing and Improvements Accepting Real Property Acquired By Government Purchase Card Reporting Value of CIP Reporting Cost Shared Projects Section 4C Accounting for AF Presence on Non-AF Property (Ingrants) Establish Inventory Records Section 4D Administrative Accountability for Non-AF Presence on AF Installations Beneficial Occupancy Section 4E Accounting for Non-AF presence on AF Bases (Preponderance of Use) Preponderant Use Section 4F Accounting for Real Property Installed Equipment (RPIE) RPIE Definition RPIE Sustainment Non-RPIE RPIE Maintained by Contractors RPIE in Foreign Countries Section 4G Accounting for Real Property in Foreign Countries Property in Foreign Countries Chapter 5 MANAGEMENT OF THE AIR FORCE REAL PROPERTY INVENTORY (RPI) 24 Section 5A Installation Real Property Inventories and Reports Introduction
4 4 AFI AUGUST Designation Assignment Inventory Schedule Inventory Records Assistance in Conducting Inventories Inventory Worksheet Inventory Status Reports Historic Preservation Inventories and Reports Installation Boundary Inspections Establishment of Real Property Record Files Section 5B Real Property Records Maintenance Introduction Real Property Financial Reconciliation Real Property Inventory Physical Reconciliation with Defense Agencies and AFWCF Figure 5.1. Reconciliation Time Line Section 5C Accounting for Changes to Original Design Category Code Use Changes in Use Based on RPIR Criteria for Changes in Use of Facilities Procedures for Requesting a Change in Use, Section 5D Requesting a New Facility Analysis Category Code (FAC) or AF Category Code Category and FAC Codes Section 5E Accounting for Changes in Installations Characteristics Installation Types Section 5F Documentation to support an audit trail for the Installation Documentation Requirements Chapter 6 ACCOUNTING FOR DISPOSAL OF REAL PROPERTY 31 Section 6A Accounting for Disposal of Privately-Owned and Operated Real Property Privatized Housing and Utility Systems Retention and Disposal of Records Accounting for Demolition of Facilities
5 AFI AUGUST Figure 6.1. Disposal Timeline Accounting for Environmental Liabilities Section 6B Accounting for Base Closure and Realignment (BRAC) Installations Reporting Responsibility Chapter 7 PRESCRIBED AND ADOPTED FORMS Prescribed Forms Adopted Forms Attachment 1 GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION 35 Attachment 2 REAL PROPERTY INSTALLED EQUIPMENT (RPIE) 48 Attachment 3 INSTALLATIONS CHARACTERISTICS REPORT 59 Attachment 4 REAL PROPERTY ACCOUNTABLE OFFICER DESIGNATION AND SUPPORTING DOCUMENTATION 67 Attachment 5 INSTRUCTIONS FOR FACILITY PHYSICAL INSPECTION/INVENTORY FORM 72 Attachment 6 SUPPORTING DOCUMENTS 74 Attachment 7 GENERAL REAL PROPERTY FINANCIAL ACCOUNTABILITY 76 Attachment 8 GENERAL REAL PROPERTY ASSET MANAGEMENT CONTROLS 81 Attachment 9 REAL PROPERTY INVENTORY REQUIREMENTS (RPIR) PRIMER 86 Attachment 10 REAL PROPERTY ACCEPTANCE REQUIREMENTS (RPAR) PRIMER 92
6 6 AFI AUGUST 2008 Chapter 1 INTRODUCTION 1.1. Overview. The Air Force Real Property Inventory (RPI) contains the data upon which all installation-level engineering RP activities are linked. Decision-makers at all levels of the organization use the data in the RPI to allocate resources, plan for new missions, sustain the assets they steward, and dispose of property when no longer needed for military use. Recent transformational initiatives across the Department of Defense (DoD) and the federal RP community focused on further developing, refining, and using installation data for the full range of planning, acquiring, sustaining, and disposing of these assets. This instruction is for use by the engineering community to establish records, track and report changes, additions, and deletions to the Air Force RPI Applicability. With the exception of the properties addressed below, this instruction applies to all unclassified RP under the custody and control of the Department of the Air Force (AF), owned, leased, or otherwise acquired and controlled by the AF, including AFRC and ANG. Real property held for administrative accountability for Defense and other federal agencies is also governed by this policy. Activities in this instruction are performed at installations worldwide by AF staff also involved in real estate transactions governed under direction separate from this instruction Information about the inventory is unclassified and is available to the public under the Freedom of Information Act after coordination with HQ AF Installation Management and Operations Branch, Asset Management Division, Office of The Civil Engineer (AF/A7CAI) Ensure that all records created as a result of processes prescribed in this instruction are maintained in accordance with AFMAN , Management of Records, and disposed of in accordance with the AF Records Disposition Schedule (RDS) located at Refer recommended changes and questions about this instruction to AF/A7CAI using the AF Information Management Tool (IMT) 847, Recommendation for Change of Publication. Route IMT 847 from the field through the appropriate chain of command This instruction does not apply to these types of property: Property in an officially designated combat zone Property acquired in support of peacekeeping missions Property in the National Industrial Reserve Property disposed of subject to right of recapture of National Security Clause, unless such property is under AF military control Property acquired or constructed for contingency operations 1.3. Overall Responsibility. The Deputy Assistant Secretary of the AF, Installations (SAF/IEI) provides overall guidance and direction for Air Force RP asset management. The Air Force Real Property Agency (AFRPA) serves as the Air Force execution agent for managing real estate acquisition, management and disposal. The Air Force Civil Engineer (AF/A7C) is responsible for installation management and accountability of the AF RPI. These requirements and procedures are outlined in AFI through AFI and Air Force Handbook (AFH) Definitions and Terms. See Attachment 1.
7 AFI AUGUST Chapter 2 REAL PROPERTY ACCOUNTABILITY AUTHORITIES AND RESPONSIBILITIES Section 2A Major Authorities Requiring Real Property Accountability 2.1. Chief Financial Officers Act (CFOA) of This act established the framework to improve federal financial management and establish roles and responsibilities in key financial management, leadership and accountability functions. The CFOA is intended to: Provide more effective general and financial management practices within the federal government Provide the framework for each agency of the federal government to improve accountability, financial management and internal controls Ensure the reporting of reliable financial information, deterring potential fraud, waste and abuse of government resources Provide for the production of complete, reliable, timely, and consistent financial information for use by the Executive Branch and the Congress Provide reports of RP holdings on a periodic basis Executive Order (EO) 13327, Federal Real Property Asset Management. This EO superseded EO and affects all federal RP. In addition to requirements addressed in DoD instructions, it requires an annual report that lists and describes RP assets under the jurisdiction, custody, or control of that agency, except for classified information, and any other relevant information the Director of the Office of Management and Budget (OMB) or the Administrator of General Services may request for inclusion in the Government-wide lists of all Federal RP assets and leased property. EO 13423, Strengthening Federal Environmental, Energy, and Transportation Management, amended EO DoD Instruction (DODI) , Real Property Inventory and Forecasting. This directive stipulates standardized nomenclature and provides a standardized format for annual reporting of military RP at the asset level to the Office of the Deputy Under Secretary of Defense, Installations, and Environment (DUSD I&E). Note that the direction contained in EO 13327, are implemented in DODI ; the AF is not directly addressed in the EO DODI , Real Property Management. This instruction stipulates roles and responsibilities of DoD, Military Departments, and Defense Components in the management of DoD RP. It requires Military Departments to maintain accurate and complete RP inventories for all unclassified RP assets in which they have a legal interest and report a detailed inventory as of September 30 to the DUSD (I&E) annually but not later than December 15. Section 2B Responsibilities for Real Property Management and Reporting 2.5. Air Force Civil Engineer (AF/A7C).
8 8 AFI AUGUST Establishes programs, procedures and performance measures to manage RP in accordance with applicable law and Air Force and DoD policies, guidance, and procedures Serves as the executive process owner of the Automated Civil Engineer System (ACES) and any successor system Asset Management Division (AF/A7CA). AF/A7CA has primary responsibility for the AF RPI accountability under statutes, DoD and AF policy. The activities below are generally accomplished through branch chief(s) and Real Property Program Managers who serve as senior AF consultants on internal and external RP matters. The Chief, Asset Management Division shall: Develop procedures, guidance and performance metrics to implement compliance with applicable laws, directives and instructions Screen excess AF RP for AF needs with Headquarters AF organizations Manage a number of ancillary programs related to RP management, such as the Real Property Installed Equipment (RPIE) determination process; installation characteristics reports; annual forecasts and engineering reports; audit reports on RP matters; category code definitions and determinations; and fiscal year Program Objective Memoranda (POM) and Amended Program Objective Memoranda (APOM) forecasts and exhibits Major Command (MAJCOM) Civil Engineer Squadron and Real Property Offices Transmit RP instructions and guidance from Headquarters AF and other authorities to base RP staff and monitor base compliance with the instructions and guidance Train and guide RP personnel at installations under their custody and control Abide by applicable treaties and Status of Forces Agreements (SOFA), including accountability and maintenance of residual value computations for property in foreign countries when identified in the SOFA If a RP activity is outsourced at one of its installations, determine in accordance with contract provisions the best method to monitor the management, accountability and reporting of AF RP data at that site Transmit end-of-year inventory certifications of accuracy, completeness, timeliness and percentage of physical inventories performed from each base to HQ AF/A7CAI not later than 15 October each year Installation Commanders (and United States Property Fiscal Officers (USPFO) for the ANG) Appoint a Real Property Accountable Officer (RPAO) by special order to oversee the integrity of the installation RPI activity. The RPAO may be the Base Civil Engineer, an officer, a non-commissioned officer, or a U.S. citizen federal employee, but may not be a contractor Address official audit reports to mitigate identified deficiencies Continuously monitor the integrity of the base boundaries for encroachment The Installation Base Civil Engineer.
9 AFI AUGUST Ensure compliance with MAJCOM, USAF, DoD and Federal Real Property Council (FRPC) reporting requirements Ensure RPI data is accurate, complete and up-to-date and source documentation is maintained for audit purposes in accordance with AFMAN Initiate internal controls and performance measures on base to monitor compliance with requirements across functions Direct systematic inventories in accordance with regulations to ensure RPI accuracy. Report percentage of scheduled inventories performed and any facilities not inventoried within requirement to MAJCOM by with end-of-year data The Installation Real Property Accountable Officer (RPAO/RPO) (USPFO for the ANG) Review and validate DD Form 1354, Transfer and Acceptance of Military Real Property, for accuracy before placing it in the AF RPI Sign all DD Forms 1354 as the accepting or transferring official for DoD in accordance with the Commander s Special Orders. Note. The BCE signs construction acceptance documents for construction projects from construction agents [i.e., United States Army Corps of Engineers (USACE), Naval Facilities Command (NAVFAC) or local contractors] Execute the Transfer of Accountability Certificate and perform joint inventories when required Account for all buildings, facilities, structures, utilities, and land under the control of their commander regardless of the type of ownership in accordance with requirements Ensure all occupied facilities are assigned to the occupants/users and accurately reflected in the RPI. Review and validate DD Form 1354 information for accuracy before placing the data in the AF RPI. Note. Vacant facilities at active, semi-active, inactive, or excess installations will be assigned to the real estate office (REO) and reported as vacant. Vacant facilities at contractor-operated installations will be unassigned The Installation Real Estate Office (REO) Ensure complete and accurate physical and financial transactions for RP accountability in accordance with official guidance Participate in facility final inspections to validate data for DD Form 1354 and capitalize new or improved assets within ten (10) days of Placed in Service Date Complete all real estate instruments and activities in accordance with higher headquarters guidance Provide accurate, complete, and timely reports to MAJCOM(s) and HQ AF/A7CAI Perform complete physical inventories of all installation-controlled RP every 5 years; every 3 years for historic property, and annually report the percentage of scheduled inventories accomplished Reconcile AF installation RP records with appropriate agencies and tenants annually Accomplish annual boundary inspections and file complete reports Tenants of the installation.
10 10 AFI AUGUST Abide by provisions of the contract, real estate agreement, or other document that allows occupancy of installation space Provide the REO with timely data on improvements, new construction or demolition of the facilities they occupy to ensure physical and financial installation records are complete, up-to-date, and accurate Defense Components or AF Working Capital Fund tenants annually reconcile records of the space and facilities used for which the AF holds administrative or other accountability to ensure the official book of record is accurate for financial reporting Locations Contracted Out. At locations where the BCE function is contracted, such as under Office of Management and Budget (OMB) Circular A-76, Performance of Commercial Activities, only the Contracting Officer (CO) has the authority to direct the contractor.
11 AFI AUGUST Chapter 3 REAL PROPERTY PLANNING Section 3A Real Property Reports Support Installation and Service Planning 3.1. Purpose. The RPI contains a large amount of data to support base operations, project management and facility maintenance. It is a primary tool used to support basic functions in installation planning. In addition to the active installation database, the AF also reports data to outside entities for use in their planning and funding allocations. The data for, and focus of, each of these reports is substantially different. The AF submits three major reports from the RPI quarterly or annually: The AF financial statement reports cost and value data for all RP the AF uses in accomplishment of its mission. Reported data also includes depreciation, capital improvement, and disposal actions. The Electronic Systems Group (ELSG) extracts the data from the database(s) and transmits it to the Defense Finance and Accounting Service (DFAS) at required intervals. DoD R, DoD Financial Management Regulation, Volume 4, Chapter 6, contains the requirements. Web address is defenselink.mil/comptroller/fmr The AF reports data annually for all assets for which AF has any accountability (including non-owned) to the FRPC and General Services Administration (GSA) for intragovernmental planning and reporting. Web address is The AF provides annually the Physical Accountability and Forecasting Report to DoD for analysis and aggregation with Army and Navy data for DoD planning and funding. The reports include specific data identified in DODI on all assets for which AF has any accountability (including non-owned). DoD publishes segregated data annually in the Office of Secretary of Defense (OSD) Base Structure Report. Web addresses are dtic.mil/whs/directives and index.html End-of-Year Inventory Detail Reports. Specific installation data are consolidated at end of fiscal year, transmitted to DoD, and made available from the AF Data Services for data queries by users with access to the AF Portal for various planning requirements Interfaces of ACES Data to Other Systems. ACES RP data interfaces with other AF, DoD, and federal information systems. The ACES is the RP official system of record and holds the RP data with which all others are linked: i.e., the unique identifiers for the asset, the site, and the installation. Note: GEOBASE capability is dependant on tabular metadata maintained in the RPI. Section 3B The DoD Real Property Inventory Requirements (RPIR) and Transformation 3.4. DoD-wide Real Property Inventory Requirements (RPIR). This initiative substantially changed the ways in which all Services collect and manage installation data. Changes include: Adding and standardizing approximately 196 standard common data elements and definitions across the Services Implementing Unique Identifiers (UID) for all RP sites and RP assets (RPA) to be issued from a common UID Registry operated by DoD.
12 12 AFI AUGUST Re-characterizing installations and sites to establish a consistent, DoD standardization of all DoD nomenclature with the Real Property Unique Identifier (RPUID) Introducing the concept of more complete tracking of individual facility useful life and describing utility and other systems in terms of segments to more accurately describe linear assets See Attachment 9 - The RPIR Primer Coordination with Installation Planning. The RPIR plays an important part in short- and long-range installation planning and development. The REO and Installation Community Planner coordinate their separate activities and maintain a strong and close relationship on all matters related to Installation development. Planners and the REO should meet on a regular basis, at least quarterly to review current and future development actions (sitings, future development plans, space utilization, leases, etc.) The REO will review and provide comments and suggestions to revise the Base Comprehensive Plan.
13 AFI AUGUST Chapter 4 ACCEPTANCE OF REAL PROPERTY AND ACCOUNTING FOR REAL PROPERTY Section 4A Authorities for Acceptance of Real Property into the RPI 4.1. Policy and Procedures Acquisition of AF RP requires a variety of actions and entry of applicable data into RPI records as acceptance by the federal government. The policies, procedures and activities involved in AF acquisition of RP are under the purview of the Deputy Assistant Secretary of the AF, Installations and Environment (SAF/IEI). See AFI , Acquisition of Real Property Under DoD Business Processes Reengineering, the Installations & Environment (I&E), the DGB approved the Real Property Acceptance Requirements (RPAR) and established general DoD implementation requirements for acceptance of RP of all acquisition types. See Attachment 10, Real Property Acceptance Requirements Primer The Real Property CIP Requirements (RPCIPR) approved by the I&E DGB identifies specific implementation requirements for recording and reporting CIP in the transfer and acceptance process. Additional instruction for accepting construction, found on base, and inventory adjustments are found in Unified Facility Criteria (UFC) for the Transfer and Acceptance of Real Property, , June Executive Agents. The Departments of the Army, Navy, AF, and Washington Headquarters Services are the only executive agents in DoD entitled to hold U.S. Government RP on their inventories. Therefore, all RP on military installations either is accounted for by an executive agent or is privately owned and operated, (i.e., some bank and credit union buildings and privatized housing and utilities). Defense Agencies, non-appropriated fund (NAF) activities, (theaters, community centers, and some fitness centers) and Army Air Force Exchange Service (AAFES) organizations occupy and control property that is administratively accounted for by the military department holding the responsibility for annual reports to OSD and GSA. Note: RP not actively used for the AF mission is not reported on the AF financial statement. Section 4B Types of Real Property Acquisitions 4.3. Types of Acquisitions and Accountability Procedures Acceptance of Fee Interest: Seven types of acquisitions require the REO to capitalize the asset. UFC requires this action within 10 days of acceptance with source documentation sufficient to create a complete audit trail of the transaction. The seven acquisition types involve acceptance of/ by: Purchased land with or without facilities, Revision of a previous contract, New construction or capital improvement to an existing asset, Condemnation processes,
14 14 AFI AUGUST Transfer from another DoD Service, Transfer from another Federal Department, or A gift or donation Land withdrawn from the public domain is accepted into the RPI as stewardship land and not capitalized. No cost is reported with public domain lands on any report. Note. Withdrawn lands are not capitalized Acceptance of Fee Interest requires either a deed, a DD Form 1354 or its equivalent from any other entity and additional documentation. See RPAR (defenselink.mil/dbt/products) or Attachment The creation of a Work in Progress (WIP) and or CIP account for RP assets must be dependant on the type of work, asset, and funding method. When a DoD entity is constructing a RP asset to be transferred to another DoD entity on a direct cite basis, the constructing entity must accumulate cost in a CIP account for the benefit of the fund owner. When a DoD entity is constructing a RP asset to be transferred to another DoD entity on a cost reimbursable basis, the constructing entity must accumulate cost in a WIP account Prior to performance of work, the scope of the work order must be approved. Each military construction project performed by construction agents must have both design and fund authorizations prior to initiating CIP or WIP. The civil engineering organization must provide the construction agent with a RPUID upon providing the official authorization to perform work on a RP construction project The title for RP assets and improvements constructed on federal property, without regard to construction agent or fund source, will be held by the Federal Government Each authorized work order for an in house minor construction project must be present to initiate CIP. Each authorized work order for an in house minor construction project must have authorized funding prior to performance of work Capitalization shall be accomplished within 10 days of Date Placed in Service. The date on the completed DD Form 1354 shall be the first date the facility may be occupied and depreciation of the asset begun. See Attachment 7 for RP Accounting Practices Original Asset Recorded Cost Amount is the value identified for RP accepted in fee including gift (or donation) and purchase. The original entry in the RPI for donated RP must include the fair market value of that property in the Estimated Value field. That value amount is not depreciated and will not be changed unless the original structure is removed from the inventory or improved by donated funds. No government-funded improvement to a donated facility increases the cost or value of the facility for the record All RP assets are recorded at cost. Cost includes all costs incurred to bring the asset to a form and location suitable for its intended use. When acquiring a General Property, Plant, and Equipment (PP&E) asset (including land and facilities), the purchase cost and other costs necessary to bring the asset to an operable condition are capitalized. If the General PP&E acquisition cost, including other costs necessary to bring the asset to an operable condition, do not equal or exceed DoD capitalization threshold, the costs are expensed in the period incurred When an asset or an improvement to an asset is placed in service, the cost accumulated to date in the CIP account must be transferred to the appropriate General PP&E account and recorded
15 AFI AUGUST in the RP inventory. After the asset is placed in service, each additional cost incurred must be recorded in the CIP account until final acceptance and then transferred by RPUID to the appropriate General PP&E account. All additional project costs incurred following the placed in service date shall be transferred from the CIP account to the RP asset account by RPUID with the final Transfer and Acceptance of Military Real Property document. For construction projects that are completed in multiple phases, the cost of each phase is transferred from the CIP account to the RP asset account at the time the phase is placed in service. After the Real Property final acceptance is executed, each additional project cost must be expensed and must not be included in the CIP account When a project is cancelled, each cost accumulated in CIP accounts must be expensed. When a portion of a project is cancelled or decreased in scope, the cost directly associated to that portion of the project and an allocated portion of the common cost in the CIP must be expensed For a RP construction project, all costs for improvements that increase the useful life, efficiency, capacity, or size of an existing asset, or modifies the functionality or use of an asset shall be capitalized For financial reporting purposes, portions of CIP reported by the construction agent and sponsoring entity must tie to the total amount of CIP reported for the project. Continue to report CIP on the financial statements until the RP asset is accepted Contractors and others may retain title to facilities they construct for their use during the performance of a contract. The contractor must remove the structure or may donate it to the AF, if the AF elects to accept it. The BCE can accept the property by: Using a DD Form 1354, signed by an appropriate agent and accepted by the RPAO (mandatory) and marking it as Found on Base" (mandatory) Coordinating these actions with Corps of Engineers representative (as necessary) Requiring a warranty deed from the owner to protect the government's interest (as necessary) Researching records on the asset to establish an initial cost and obtain any available source documentation Each project deferred for more than two years must be reviewed for continuance or cancellation during the review cycle. Each CIP account in an abeyance status must be reviewed for continuance or cancellation during the review cycle Accepting New Construction from Construction Agents Before acceptance of the RP asset, the RPAO or designee must acknowledge to the construction agent that the RP asset is ready for acceptance prior. At the time of acceptance of the RP asset, the DoD construction agent and the RPAO will execute the DD Form 1354 document. The RP accountable officer will provide a copy of the executed DD Form 1354 document to the sponsoring entity at the acceptance transaction if the sponsoring entity is not the RP accountable Component for the asset. The RPAO or designee must ensure that all costs incurred by the sponsoring entity are provided to the construction agent on a formal document for inclusion in the full cost of the asset prior to acceptance.
16 16 AFI AUGUST The REO capitalizes facilities or improvements to facilities at the full cost accumulated in the CIP account. At the time of acceptance, the amount accumulated in CIP will be relieved and transferred to the appropriate asset account. What is documented on the Interim DD Form 1354 is the total cost accumulated in CIP at the time the asset is placed in service. The REO should not use project estimates or DD Form1391, Military Construction Project Data, to record/capitalize an asset. In the case of construction, the amount accumulated to date in the CIP account is the final cost paid for a facility and the amount that should show up on DD Form 1354, and it is not limited to what is reported on the contract documentation. Each supplier must provide invoices at the level of detail defined in the terms and conditions of the contract or order. The CIP amount is the full cost of a facility Acceptance of new construction necessitates adding a capital asset to the RPI. That action, Capitalization, shall be accomplished within 10 days of the Date Placed in Service (formerly the Building Occupancy Date) using data from an Interim or Final DD Form The building, or portion thereof, may be occupied only after all parties sign the contract and the RPAO or designee signs the Interim DD Form 1354 (or Final DD Form 1354 if the entire facility is accepted at the time.) If entire facility is not accepted, the construction agent will continue the CIP account for construction not accepted on the Interim DD Form 1354 and relieve the CIP of the amount accepted by the AF DoD FMR R, Volume 4, Chapter 6, prescribes the financial management criteria and procedures for acceptance of CIP and effects on the general ledger control accounts. Close coordination between the project manager, the RPAO, and the financial management or fiscal officer is necessary to ensure that the respective record balances for capitalized RP are in agreement. Attachment 7 provides a summary overview of the financial management aspects associated with CIP Accountability for all constructed assets will follow the requirements in UFC for Transfer and Acceptance of Military Real Property (UFC ) and any revisions and the Real Property Construction-in-Progress Requirements (RPCIPR) (acq.osd.mil/ie/bei/library.htm) Upon receipt of the Final DD Form 1354 and completed construction documents, the REO shall adjust the ACES RP facility account to reflect the total final cost. Obtain the DD Form 1354 during final inspection of the facility either by attending in person or having an attendee obtain the document. The date on that document becomes the Date Acquired by the AF. The construction agent will, working with resources or funds personnel, ensure that the remainder of the CIP account is transferred to the General PP&E account at project close out/completion Accepting Construction Accomplished by the Base Civil Engineer (BCE) The BCE or local construction agent will prepare a DD Form 1354 for construction of all new facilities and other property meeting the criteria for capitalization, minor construction or alteration performed by local contractors or base labor. The BCE is the accepting official for the contract and the RPAO shall sign the DD Form 1354 and capitalize the facility within 10 days of Date Placed in Service The cost of construction performed by local contract must include the costs of incidental transportation and military labor Record Total Cost. The CIP account(s) and the cost that is recorded at the time the asset is placed in service may be a combination of both through an agent and locally controlled. Tracking of CIP requires a
17 AFI AUGUST RPUID be established at the time the CIP record is established (see paragraph below, Reporting Value of Construction-in-Progress). For example, design work may be done through a local contract by BCE and the construction work may be done by a DoD construction agent. The REO must ensure that the cost recorded for the asset placed in service includes total cost. The cost of the asset placed in service must equal the sum of all construction and design costs. Indirect project cost must be allocated across CIP accounts no later than final acceptance based on the direct cost of the asset as a percentage of the total direct cost of all assets in the project. Note that preliminary planning cost accumulated prior to design authorization must be expensed and not be captured in the CIP account. Total cost must include the following, if incurred: Contract work. Amounts paid for work performed under contract, to include items below if performed under contract, as well as any incentive fees paid to contractors to reward performance goals. The terms and conditions of a contract must include a provision, where applicable, that requires the supplier to provide estimated costs by RPUID(s) on invoices. A reasonable allocation methodology of costs will be determined after contract award for auditability Total labor cost. The total costs of government burdened labor directly associated with the construction project. Includes both military and civilian labor costs, in accordance with current published DoD Comptroller annual reimbursable rates Direct cost of materials and supplies. This includes the purchase price, the cost of inspection, and loading assumed by the carrier Supervision, Inspection, and Overhead (SIOH). A fee applied to the cost of a construction contract to recover direct and indirect expenses for a project's construction management services Transportation. Amounts paid for transportation of workers, materials, and supplies in connection with the construction project Handling and storage. Amount paid for packaging and storing the materials, supplies, and equipment used in the construction project Injuries and damages. Costs incurred as a result of injuries to people or damage to property incurred directly as a result of the construction project Legal and recording fees. Legal fees incurred to bring the asset to its intended use (e.g., title or recording fees) Architecture and engineering services. Amounts paid for engineering, architectural, and other outside services for designs, plans, specifications, and surveys. Costs for architecture & engineering (A&E) services must be capitalized in the RPI along with construction costs. See Attachment 7, RP Accounting Practices. If exact A&E costs cannot be determined, use 8% of the contract amount or the current prevailing rate provided in current guidelines and references. Cost of A&E services for projects never accomplished are expensed by engineers in the year the decision is made not to go forward with construction Site and asset preparation. Amounts paid to prepare the site for new construction, such as soil removal, grading, and infill Installed equipment. Fixed equipment and related installation costs required for a complete and usable asset.
18 18 AFI AUGUST Usage Cost. The usage cost of the government furnished equipment, material, and facilities used in construction work Donated assets. The fair market value of RP and installed equipment donated to the government Documentation. For the purpose of an audit trail of the CIP account, the project construction agent and/or the sponsoring entity must retain the supporting documentation for their respective portion of the project that they have fiscal accountability for. For an accepted RP asset, and for the purpose of an audit trail, the project construction agent and/or the sponsoring entity must provide to the RPAO the list of auditable supporting documentation that must be provided, along with their location, which in turn must ensure the documentation is retained in accordance with applicable laws, regulations and instructions Accepting Construction in Foreign Countries. The host nation usually accomplishes the acquisition or construction of facilities, rather than a U.S. construction agent. When the facility is placed in service, the data and background material furnished by the host nation may be accepted in lieu of the Interim DD Form 1354 or other estimate. The REO will adjust the estimated capitalized amount in the RPI to reflect the actual total construction costs when final documents are provided Accepting new Family Housing and Improvements A single facility on a work order or with a project number that covers several facilities may be accepted as completed and capitalized on an interim DD Form See UFC and the CIPR ( Multiple housing units on one work order can be accepted and acceptance staggered over more than one year. See RPIR for RPUID requirements When government-owned family housing and support facilities are maintained by contract, the contractor must provide adequate data (as determined by the AF) and documentation for the RPI for any improvement work accomplished that meets the capitalization threshold. If construction is to be accepted in phases, ensure the CIP Phase Indicator data element is populated in ACES Accepting Real Property Acquired By Government Purchase Card. For purchases of property that could be considered RP or Real Property Installed Equipment (RPIE), use an AF Form 332, BCE Work Order Request, to obtain BCE coordination and approval prior to purchase. If approval has not been given in writing in advance, the property shall be treated as unit-owned equipment. If unit funds are used to purchase items considered to be RPIE, unit funds should sustain and replace the equipment. The property may be transferred after the fact on a DD Form 1354, if accepted by the BCE. See Sustainment of RPIE, Attachment Reporting Value of CIP. Under the CFOA, an incomplete facility is still an asset to be reported on the financial statement of the funding (or sponsoring) agency. If directly funded by Congress, the CIP is under the total custody and control of the AF construction agent and will be reported directly to DFAS by the construction agent or designated representative (i.e., contracting office). The CIP account must be reported by the installation if the funding was under MAJCOM or base control and assigned a Military Interdepartmental Purchase Request (MIPR) (DD Form 448). Costs will be collected and reported by the installation civil engineer organization for locally-controlled construction projects. At least one RPUID must be established at the creation of the CIP account. CIP must be tracked by the project number and
19 AFI AUGUST associated with the Real Property Unique Identifier(s). For a construction project, the same project number must be used for all phases to enable proper identification of costs The minimum information associated with CIP amount reported for financial statement preparation purposes must include the Customer Project Number, Project Detail Fund Code(s), Project Detail Cost, Project Detail Organization Code(s), Programmed Amount, and Real Property Unique Identifier(s) Ensure a unique, non-intelligent Real Property Site Unique Identifier (RPSUID) from the DoD RPSUID Registry is assigned to all RP sites in accordance with guidance in the RPIR and A7CA guidance. See Attachment 9. Note that non-intelligent data elements, such as the RPSUID, contain no embedded information or smart codes Ensure a unique non-intelligent RPUID from the DoD RPUID Registry is assigned to all RP assets in accordance with HQ/A7CA guidance. See Attachment Reporting Cost Shared Projects. For each cost-shared project between Federal and Non-federal entities, a CIP account must only be created if the asset is federally owned. For each cost-shared project between Federal and Non-federal entities where the Federal Government is the construction agent, a work In progress (WIP) account must be created if the asset is not federally owned. For each cost-shared project between Federal and Non-federal entities where the asset s final ownership was not determined at project design, project design cost must be relieved from the CIP account and expensed to the general ledger when it is determined that the asset will not be federally owned. Only the Federal share of construction costs for RP being constructed on federal property in conjunction with a non-federal project (e.g. state or other entity) should be captured in a CIP account. For each cost-shared project between Federal and Non-federal entities when the asset is constructed on a federal property, the asset is recorded at its full value in the RPI record. Only the DoD share of construction costs for RP being constructed on DoD property in conjunction with another federal agency (e.g. Department of State) should be captured in a CIP account on DoD s financial statements. For each cost-shared project between Federal and Non-federal entities where the Federal Government is not the construction agent and the asset is not federally owned, the Federal Government share of construction cost must be expensed, as incurred. Section 4C Accounting for AF Presence on Non-AF Property (Ingrants) Establish Inventory Records. The REO establishes AF inventory records for portions of installations (or detached leased facilities) that the AF does not own but acquires for its own use by lease, permit, easement, license, or other written legal instrument. These records show the nature of the AF interest and are identified in the AF Financial Statement and RPI record as being leased. This entry includes both operating and capital leases The REO will maintain data in the RPI on the terms and other specific legal characteristics of each instrument in accordance with established DoD and AF policy Environmental contamination and cleanup require linkage of a facility number and RPUID to RP located both on and off the host installation Access to property for which AF has no other interest may be accepted into the RPI for environmental remediation purposes. The interest will be minimal and shall be documented with a
20 20 AFI AUGUST 2008 Right of Entry or other license. The property shall be given a facility number and a category code of while inactive and when under active remediation Use latest published Category Codes for appropriate code citation for sites that are unremediated and use appropriate category code when active cleanup is underway. Ensure a license has been issued to support cleanup, if the AF has no other interest in the property Lease interest for property owned by a non-government entity shall be accepted into the RPI within 30 days of Placed in Service Date and data elements populated to ensure accurate business management, reporting, and accountability. Leases originally signed with acquisition projects will be transferred to traditional documents in accordance with DFARS at renewal. Occupancy Agreements for property leased from GSA are not listed in the RPI at the present time. See AFI Temporary Use of Real Property AF facilities constructed on Army or Navy installations shall be transferred at acceptance, for accountability purposes, to the host Component and identified with the host installation facility number, installation code, and installation name. Improvements made by the AF to these facilities will be timely reported to the host installation RPAO with a DD Form 1354) and sufficient supporting documentation to provide auditability of the transaction. The AF will continue to submit Program Objective Memoranda (POM) for sustainment, restoration and modernization for these facilities although they will no longer be reported to OSD and GSA as owned by the AF. AF will continue to report them on the financial statement as used by AF for mission purposes. Section 4D Administrative Accountability for Non-AF Presence on AF Installations Beneficial Occupancy. DoD agencies may fund and maintain sole beneficial occupancy and use of a facility on AF property for business purposes. Although the facility is carried on the host AF installation s RPI for accountability, it is not reported as used by the AF for CFOA and AF financial statements Require a complete DD Form 1354 from the transferring entity and record the property as owned by the AF for physical accountability purposes only. Ensure appropriate cost, funding and organizational codes are correctly entered to ensure sustainment, restoration and modernization funding is earned by the responsible service/entity. Proper coding will ensure that ACES-RP does not report costs associated with these properties on the AF financial statements Require a copy of the signature page of contract documentation at project completion from the tenant or funding sponsor to support an audit trail of the final costs paid for the facilities, in addition to the DD Form Ensure support agreements are in place and properly recorded codes are entered in ACES Provide a physical or scanned copy of the Interim and Final DD Form 1354 to the funding sponsor within ten (10) days of acceptance of the facility for all facilities funded by other than the Active AF Component. Section 4E Accounting for Non-AF presence on AF Bases (Preponderance of Use) Preponderant Use. This is a calculated characteristic based on the percentage of the facility occupied by the tenant. The occupant of 51% (or the largest share, if more than two tenants) of a General Fund facility reports the asset on its financial statement.
21 AFI AUGUST Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 4, Managerial Cost Accounting Standards and Concepts, July 1995, requires reporting entities to measure and report the full cost of their outputs (products and services) in general purpose financial reports. For real property, full costs should include products and services received by the reporting entity from a providing entity that is part of the same Department or a larger reporting entity. Products and services would include facility acquisition, operation, sustainment, and recapitalization costs The federal standard differs from current Defense policy (e.g., DoD FMR Volume 4, Chapter 6, Paragraph B), which pre-dates the federal standard and requires the preponderant user of an asset to report the asset and associated costs. Until the difference in the accounting standard and Defense policy is resolved, continue to determine the preponderant use based on the Defense policy A Working Capital Fund (WCF) entity shall report all RP occupied, regardless of percentage, on its financial statement. WCF entities shall reconcile occupancy data annually in accordance with DODI Tri Care Management Activity (TMA) is not a WCF, but has unique issues with funding that also require identification of preponderant (and all other) use of RP assets. Therefore, AF and TMA will annually reconcile appropriate data elements to ensure that both the physical and the financial records are correct. See DODFMR Volume 4, Chapter 6, Annex Real property for non-us military activities (usually training) is reported as owned by the AF for physical accountability purposes only. Ensure the appropriate cost, fund and organizational codes are correctly entered for sustainment, restoration and modernization and the REO has auditable information in the facility file to support the acquisition costs. Provide a physical or scanned Interim and/or Final DD Form 1354 to the funding sponsor within ten (10) days of Date Placed in Service, if funded by other than the Active AF Component Real Property provided to contractors directly, is governed by Defense Federal Acquisition Regulation Supplement (DFARS) under a change that requires contractors to electronically report information to the host base (in ACES RP) in accordance with the current Federal Acquisition Regulation (FAR), DFARS and DoD Instructions. The contractor will create and maintain records of all government RP accountable to the contract, including government-furnished and contractor-acquired or -operated property. The contractor shall periodically perform, record, and disclose physical inventory results at the request of the AF Facilities sold without the underlying land are no longer RP. Authority to demolish family housing under the above circumstances is within the purview of HQ AF/A7CA. See AFI , Family Housing Management Other privately-owned RP must also be properly accounted in accordance with the RPIR (see Attachment 9, RPIR Primer). Written agreements, i.e., municipal airport joint-use agreements may provide no interest in the RP but impose an obligation to pay a share of sustainment, restoration and modernization. That often requires AF programming for funding and other activities similar to those required for owned RP. Provide a facility number for the RP and use Interest Code 9 (privately owned and operated) or Interest Code 8 (owned by state or municipal government) for the property in non-reporting records to document necessary RP obligations against established records. Section 4F Accounting for Real Property Installed Equipment (RPIE)
22 22 AFI AUGUST RPIE Definition. RPIE is permanently attached RP generally installed as a part of a construction project, that cannot be removed from the structure without physically damaging the structure and without which the facility (structure) would be unable to operate as designed. When RPIE is changed (updated, replaced, fixed), the appropriate ACES record should be updated to reflect the new capacity and date of installation. See Attachment RPIE Sustainment. Real Property assets generate sustainment funding through models overseen by the DUSD (I&E) and in accordance with the DODD Unified Facilities Pricing (UFC ) Guide. These models use the RPI to develop programmatic goals that underpin facilities plant replacement value (PRV). A facility component must qualify as RPIE before it is considered for inclusion in the models. A tri-service facility sustainment working group reviews all requirements periodically to add cost factors of new RPIE components to the model. Unless approved for inclusion, the component will not earn sustainment funding for the equipment. Therefore, life cycle costs associated with non-rpie components cannot be funded from these accounts. The using organization is responsible to budget and fund the acquisition, maintenance, repair, and replacement of non-rpie items Non-RPIE. Property or equipment that is easily removed without physical damage to the facility (or not essential to its function) is not classified as RPIE and is not capitalized and recorded in the RPI; i.e., automatic teller machines, automatic fryers, trademarked signage, etc. When moving non-rpie, the owner must restore the public structure or land to which the equipment was affixed to its original existing condition at installation. Exceptions are central plants that provide general heating, air conditioning, dehumidification, and similar services for a facility through a system of connecting ducts or distribution lines. Title for such plants, when installed, must be transferred to, and remain with, the government. Deduct the cost of all non-rpie equipment from the DD Form 1354 or BCE work order when capitalizing costs in RP records. See Attachment RPIE Maintained by Contractors. In rare instances, the activity or contractor may retain accountability (and fiscal responsibility) for installed property (i.e., an HVAC system with a 20-year service contract). AF and the requesting activity will execute a license or memorandum of understanding to the contractor to enable him or her to perform the required maintenance and have access to the equipment. The BCE will not fund maintenance of the equipment because the contractor is or has been paid and it does not generate sustainment funding otherwise RPIE in Foreign Countries. Title to all U.S. Government-constructed facilities plus any installed equipment in foreign countries remains U.S. Government property, unless agreements state otherwise. Record only the following in the Inventory: (a) Direct expenditures by military departments from DoD construction and capital improvements appropriations, and (b) Direct investments of U.S. dollars (NAF or donations). Section 4G Accounting for Real Property in Foreign Countries Property in Foreign Countries. Very little land is owned by the AF in foreign countries. The Status of Forces Agreement (SOFA) and/or Host Nation (or Country) Agreement signed by the State Department and the counterpart organization in the subject country stipulates the terms by which facilities will be built, occupied, leased, and improved. It also may identify the residual value, if any, to be recouped when DoD no longer needs the property. Funding for sustainment, restoration and modernization must be
23 AFI AUGUST specifically identified for each of these facilities as funds used are tracked in numerous reports. Below is a list, not inclusive, of the funding categories commonly used: US funded fixed construction on foreign land (title remains with US) US funded fixed construction on foreign land (reported as if owned) Foreign owned facilities made available at no cost to US Foreign owned land made available at no cost to US NATO common infrastructure funded facilities US pre-financed NATO common infrastructure facilities Facilities leased from foreign, non-government sources U.S. funded improvements on leased land Joint NATO/US funded
24 24 AFI AUGUST 2008 Chapter 5 MANAGEMENT OF THE AIR FORCE REAL PROPERTY INVENTORY (RPI) Section 5A Installation Real Property Inventories and Reports 5.1. Introduction. DODI and require periodic physical inventories to ensure that the Military Department RPI is accurate, complete, and up-to-date. This includes physical inspections to ensure, among other things, that installation RP facilities exist and are correctly recorded with complete supporting electronic or paper documentation on file (audit trail). Include these inventory control categories: Single Purpose Facility (Control Code A); Multipurpose Facility (Control Code B); Land (Control Code C); Individual Record within a B Line Item (Control Code D); Miscellaneous Infrastructure (Control Code E); and Utility, Systems, and Plants and RPIE (Control Code X) Designation Assignment. Copies of designation authority for RPAO(s) will be furnished to: the employee assigned (RPAO/REO), the financial management office responsible for maintaining general ledger control accounts of the property, and the MAJCOM RP staff Inventory Schedule. Each installation REO shall: Create and implement an inventory schedule that will achieve 100% coverage of the installation s RP holdings, with the exception of facilities that are recorded in aggregate and those that are not in use, excess or due for demolition, within the period identified by the MAJCOM, but not to exceed five years. Schedule the inventory of heritage assets (those properties that are unique for historical, architectural, cultural, educational, archeological, artistic, or natural significance) with the Cultural Resources Manager to ensure each is inventoried no later than every 3 years Ensure there is wide and proper distribution of the inventory schedule to all entities who will be involved in data collection and verification Inventory Records. Installation RPAO/REO shall: Maintain records in accordance with AFMAN which outlines the principles of applying electronic records (e-records) management (ERM) by using existing resources and prepares your organization for transition to an Enterprise Information Management (EIM) tool suite. See Attachment 6, Supporting Documentation Retain records of inspections and inventories in the facility folder in the installation real estate office for audit purposes Substantiate each record change with a supporting document. See Attachment Review current facility documentation and last recorded inventory data prior to conducting the next physical inventory. Note any construction or demolition activity since the last survey Make corrections and update records as required. Identify date of next scheduled inventory in the Asset Review Date field Report any scheduled inventories not accomplished within the 3- or 5-year window at end of year and percentage of scheduled inventories actually performed.
25 AFI AUGUST Assistance in Conducting Inventories. The BCE may require that other installation personnel inventory selected facilities in the performance of their functional requirements. Suitable functions include: Base housing office inventories and inspections of housing assets/facilities and associated RPIE Services organization inventories of Services and Non Appropriated Fund (NAF) facilities Facility managers inventories of assigned facilities Environmental Flight inventories of landfills and tanks Inspections of Outgranted and Ingranted facilities at the beginning and end of the term of each instrument Using organizations inventories of ranges, range supporting structures and other assigned facilities Cultural resource inspections of heritage assets Tri-annual airfield inspection reports and reconciliations performed under contract with the Air Force Center for Engineering and Environment (AFCEE) Operations flight inventories of RPIE during their annual inspections of the equipment Inventory Worksheet. The REO will provide an inventory worksheet to anyone conducting an inventory outside of the Real Estate Office. The worksheet will include basic facility data i.e.; facility number, category code with description, square footage, etc, and a floor plan of the currently assigned space, if available. The completed worksheet and updated floor plan will be returned to the REO for use as supporting documentation to update the records. The REO/RPAO will ensure that the data recorded in ACES is current and matches the information noted on the inventory worksheet. See Attachment Inventory Status Reports. DoD requires reports on the annual accomplishment of installation RP periodic inventories. MAJCOMs will report to A7CAI at the end of each fiscal year the percentage of scheduled inventories accomplished and the number of facilities at installations under their control having exceeded the five-year limit without an inventory, as an electronic addendum to annual submission of data to HQ AF/A7CAI Historic Preservation Inventories and Reports. The historic properties identified in the RPI require inventories at least every three years and ongoing accurate reporting to several sources. The USAF A7CV Cultural Resource Manager will reconcile the end-of-year ACES report of cultural resource numbers and coding and advise A7CAI and the associated MAJCOMs by 31 March of the following year of any discrepancies and their resolution to ensure the RPI is kept accurate, up-to-date, and remains authoritative for Congressional reporting Installation Boundary Inspections. The REO shall accomplish the following: Boundary inspections shall be performed annually to ensure that any encroachments onto the base boundary are resolved by removal, if practical, or preparing an appropriate real estate instrument in accordance with AFI , Acquisition of Real Property or AFI Temporary Use of Real Property.
26 26 AFI AUGUST Boundary inspections may be virtual rather than physical with BCE concurrence if data is no more than one year old, and when photographs, imagery, and information about activities contiguous with the base boundaries are sufficient to mitigate the risk of not walking the boundary. Other cost-advantageous methods may also be employed to meet this requirement, such as flying and photographing, in lieu of walking or driving boundaries Acquisition tracts (assemblage deeds) have been added to the RPI as assets under RPIR implementation for the DoD Asset Registry. These tracts do not require additional inventory activity if there are no disputes or issues involved. Rather, the inspections of the exterior sides of boundary tracts that compose the installation boundary are included with the annual boundary inspection. Note any discrepancies found in the imaging to the BCE for later validation Update the RP record with the date the installation boundary inspection was completed and document the findings with a memo for the record (MFR). Documentation of both the inspection and approval of the BCE are required for an audit trail. The survey MFR can be signed by the RPAO or other designed representative. If encroachments are identified, the BCE will request action in rectifying issues from USACE or NAVFAC Offices, warehouse, hospitals, laboratories, and family housing also require periodic utilization reviews for the annual FRPC report. See Guidance for End of Year Reporting to GSA for the FRPP at GSA.gov Establishment of Real Property Record Files. Real Property record files will be established maintained and retained in accordance with AFRIMS Records Disposition Schedule Section 32. Copies of all documents pertaining to real estate transactions, i.e., acquisition, disposal, leases, permits, will be included in the files. The RPO shall have access to supporting documents such as maps, plans, blueprints, drawings, specifications, and other documents that relate to the RPI files and serve as subsidiary records to the general ledger control account, when required. Close coordination between the fiscal or financial management office and the REO is essential to ensure that records and accounts remain in balance. In accordance with DODFMR R, Chapter 6, Volume 4, balances for capitalized RP will be reconciled with the financial accounts at least semi-annually. Section 5B Real Property Records Maintenance Introduction. All involved in RPI data management ensure audit trails exist to source documentation; risk mitigation plans ensure there is no potential for fraud; and processing of DD Form 1354s, work orders, project close out, and other events are timely, accurate, and apply appropriate accountability requirements. Future allocation of funds from OSD is based on the data in the RPI For a specified project, and for the purpose of an audit trail of the CIP account, the government s project construction agent and/or the sponsoring entity must retain the supporting documentation for their respective portion of the project that they have fiscal accountability for For an accepted RP asset, and for the purpose of an audit trail, the government s project construction agent and/or the sponsoring entity must provide to the RPAO the list of auditable supporting documentation that must be provided, along with their location, which in turn must ensure the documentation is retained in accordance with applicable laws, regulations and instructions.
27 AFI AUGUST Real Property record files will be kept continuously up-to-date by posting changes as they occur and by incorporating supporting documentation in the files at the same time Real Property Financial Reconciliation Real property source documents must be reconciled to records in ACES and also reconciled with the general ledger records in AF accounting systems: i.e. but not limited to, the General Accounting and Finance System (GAFS) The financial reconciliation process should be completed at least semi-annually (preferred quarterly) to ensure that any RP additions, corrections, or disposals are accurately captured in ACES and the accounting systems. The BCE is responsible for ensuring the accuracy and timely reconciliation of records. Responsible offices will review ACES reports to verify and certify that all assets are entered correctly in ACES and are supported by hardcopy or other source documentation The BCE will ensure an annual RPI reconciliation is accomplished by a multi-discipline group consisting mainly of resource managers; RPAOs; tenants; and other offices/organizations as required such as operations/program managers Upon completion of an inspection, the BCE, RPAO or designated representative will prepare and certify a detailed RP inventory list Real Property Inventory Physical Reconciliation with Defense Agencies and AFWCF. In accordance with DODI , tenants, DoD components and WCF facility users shall: Maintain accurate and current information about those RP facilities in which they are the sole user or over which they exercise management responsibility and provide this data annually to the military department exercising RP accountability for the facility Provide inventory and other information requested by the AF to assist in managing the RP used by the DoD components Per applicable policy, procedures, and guidance, reimburse the costs incurred by the AF in managing the RP used by the DoD component Except as noted otherwise, provided by law, or differently in this or other DoD publications, pay all costs, whether direct or indirect, resulting from use of AF RP facilities. Such costs include, without limitation, maintenance, repair, construction, environmental compliance, environmental restoration, historic and cultural preservation, security, fire protection, utilities, and demolitions/disposal REOs will ensure that property the AF holds for defense agencies cites is coded 5, Outgranted permit for property owned by DoD REOs will annually provide tenants with copies of their portion of the Inventory Detail Report by 31 Mar with mutual adjudication procedures and resolution for any discrepancies to be completed by 30 July The following diagram summarizes necessary actions and completion dates.
28 28 AFI AUGUST 2008 Figure 5.1. Reconciliation Time Line Section 5C Accounting for Changes to Original Design Category Code Use Changes in Use Based on RPIR. The RPIR now requires tracking changes in the category code of a facility from construction throughout its useful life. Approval of a conversion project under AFI , Planning and Programming Military Construction (MILCON) Projects, or approval of a waiver or exception to criteria under AFI , Standard Facility Requirements, automatically includes approval of the conversion or change in use. AFH , Facility Requirements, provides standards, references, and technical guidance to assist in determining the details for waiver requests. The REO shall be notified to change the RPI or that the RPI has been changed by the data owner Criteria for Changes in Use of Facilities. All changes in use of facilities must be consistent with the base planning documents. Note. There is no requirement to report change in use (i.e., FAC/CAC) for BRAC property Procedures for Requesting a Change in Use, The REO presents the proposed change in use to appropriate authorities or other approval processes as directed by the Installation Commander. The REO will ensure the approval or disapproval is appropriately documented. Installation commanders approve all changes in use except the following. Request changes as shown below and send a copy of the request for change in use to the MAJCOM A7C Real Estate office Munitions and Maintenance Facilities. To request changes in use of munitions storage and maintenance facilities that would reduce clear-zone citing for weapons or munitions and support items, forward AF Form 123, Request for Changed Use of Real Property, through these channels: For permanent changes, forward through MAJCOM munitions and safety offices to the HQ USAF functional office For temporary changes of up to one year, forward to MAJCOM munitions and safety offices Family Housing. Facilities cannot be converted to family housing without statutory authorization, unless they originally were constructed or acquired as family housing. To convert or change the use from family housing, send an AF Form 123 through the MAJCOM housing office to HQ AF/ A7CAH. See AFI for specific requirements related to conversion of family housing Changes in use of family housing for more than three years are considered permanent If the use will not exceed three years and the unit is not surplus, request diversion or temporary change in use through the MAJCOM. If approved, keep the unit on the RP records as family housing. See AFI for specific requirements related to diversion.
29 AFI AUGUST Dormitories. To request a conversion or a change in the use, forward AF Form 123 through the MAJCOM housing office to HQ AF/A7CAH New Facilities. Do not change the use that was justified on DD Form 1391 within the first two years after project completion and placement into service. However, if a change in use is necessary because of base mission or other overriding needs, send AF Form 123 through the MAJCOM CE programming office to HQ AF/A7CA (or ANGRC/CEPR for ANG facilities) for approval and congressional notification Services Facilities. For recreation centers or facilities generally constructed or purchased with non-appropriated funds, forward AF Form 123 through MAJCOM services to HQ AF/A4V, if the requested change in use does not directly support an MWR purpose Religious Facilities. To request change of a use for religious facilities, send AF Form 123 through the MAJCOM Chaplain to HQ AF Chaplain Service USAFE only. To change use of NATO infrastructure submit AF Form 123 to USAFE/A7P Medical Facilities. Forward AF Form 123 through the MAJCOM Office of the Command Surgeon to HQ AF/SG. Section 5D Requesting a New Facility Analysis Category Code (FAC) or AF Category Code Category and FAC Codes. Category codes are identified and maintained in concert with OSD FAC codes. New codes or changes in current codes require significant coordination with OSD, Air Staff, and Air Force Civil Engineer Support Agency (AFCESA). Not all facilities or category codes have sustainment funding requirements (i.e., hush houses and test stands.) If the BCE believes particular equipment to be subject to sustainment funding but not included in the current sustainment models, submit the following information through the MAJCOM to HQ AF/A7CAI to initiate the review process: A thorough description of the facility and why no available category code is applicable, including a justification for need of a specific code Photographs, data, and technical specifications, if available A clear definition of the proposed category code and link to the FAC code, either existing or proposed Unit(s) of measure that conform(s) to the FAC Units of Measure. [AF Data Dictionary UM-001] Proposed new category code nomenclature A request for a new category code will be reviewed against existing codes and criteria to determine if it meets any of the current guidelines for sustainment funding. If there are any questions, AF/A7CAI will provide background information to the Tri-Service Facility Working Group for a decision as to whether the equipment can be funded for sustainment by A7C through a category code and the sustainment model Newly established category and FAC codes will be reviewed by AFCESA for costs and addition to ACES and provided to MAJCOMs for their information by August 30.
30 30 AFI AUGUST 2008 Section 5E Accounting for Changes in Installations Characteristics Installation Types. Installations are a management concept for RP in which the AF has an interest or jurisdiction and for which the AF is accountable to the Office of Management and Budget. Installation definition also includes RP that the AF controls by agreement with foreign governments or through other rights. For RP accountability and reporting, designate an installation as one of the following types: Primary installation. A self-supporting installation, with or without an aircraft operating area that has facilities for administrative and operating activities to carry out a given mission. For recording and reporting RP, this is normally the parent or control installation Auxiliary installation. An installation with an aircraft operating area that provides operational activities in support of a primary installation and depends upon a primary installation for administrative and logistical support Off base installation. An installation without an aircraft operating area that provides operational, training, administrative, or logistical support to a primary, auxiliary, or detached installation and depends on that installation for other support. An installation that is separated only by a road, fence or other segregating construction is not considered an off base installation (but is considered another site under RPIR) Detached installation. A non self-supporting installation used for administrative, operational, or training missions not in support of any particular primary, auxiliary, or off base installation Detached leased installation. A non self-supporting installation with a leasehold interest in the entire installation, used for administrative, operational, or training missions not in support of any particular primary, auxiliary, or off-base installation. Section 5F Documentation to support an audit trail for the Installation Documentation Requirements. Each REO has a variety of paper, plans, and electronic files documenting the evolution of the installation. ACES holds the official records for RP accountability. However, the historical paper files often provide information not captured in a database to solve problems relating to past events. These documents may be required to provide an audit trail for existence, completeness, and valuation of property data in the official records and should be retained in accordance with the requirements set by the National Archives and Records Agency and AF records retention policy. Real property records are usually kept at the primary installation with the exception of some original acquisition documents maintained by the USACE or NAVFAC. When this is not practicable, the MAJCOM will assign this responsibility to the nearest AF installation having the capability. See Attachment 4.
31 AFI AUGUST Chapter 6 ACCOUNTING FOR DISPOSAL OF REAL PROPERTY Section 6A Accounting for Disposal of Privately-Owned and Operated Real Property 6.1. Privatized Housing and Utility Systems Sale of housing or utilities completes AF accountability requirements when AF interest is conveyed for both the land and the facilities, and the records are archived from the active RPI Land contiguous to the installation on which family housing is sold is generally leased to the developer for a long term and kept active in the RPI. Land separated from the installation and excess to its needs is generally sold to the developer with the improvements on it and archived from the active RPI Disposal of the land with or without improvements will generally include portions of roads, fences, and other assets accounted for in aggregate records. Delete those portions of sold RP from the RPI aggregated records at time of sale Transfer data on the sold property, as of the date of sale and lease, to non-reportable Z records for future reports. The interest code for the transferred facilities is Privately Owned and Operated. Current data on these no-longer-owned assets may be available from the Housing Office or the project manager at AFCEE. The REO has no regulatory requirement to update records of no-longer owned RP. Complete the transaction and modify the RPI within the same month as the disposal documents are signed Utility systems are generally sold by Bill of Sale and have no other RP attributes. Provide a license or easement for the new owner to access and service the on-base equipment. Ensure the aggregate records are adjusted to accurately reflect what was sold and what is still owned for the audit trail and future funding Retention and Disposal of Records. The National Archives and Records Administration (NARA) provides the guidance for retention of RP records and AF AFRIMS Records Disposition Schedule identifies the appropriate retention periods. AF File Plans must reflect these legally-required retention schedules in accordance with AFMAN Accounting for Demolition of Facilities. Record expected sales or salvage values less any costs necessary to prepare the facilities for disposal through sale, trade, or donation. Do not disclose costs of deferred maintenance. Facilities disposed by demolition have no net sales or salvage value but do have associated costs that must be accrued and reported in accordance with Statements of Federal Financial Accounting Standards (SFFAS) No. 6. The two key criteria for a reportable liability are that a future cost is probable and that the cost can be estimated.
32 32 AFI AUGUST 2008 Figure 6.1. Disposal Timeline 6.4. Accounting for Environmental Liabilities Environmental liabilities are recognized for probable and measurable future outflows or expenditure of resources for environmental cleanup costs that result from past transactions or events. Environmental conditions that result from current operations and require immediate cleanup are not considered environmental liabilities and are a current operating expense. Some RP assets have associated environmental liabilities Environmental cleanup requirements are for restoration of contamination caused by prior AF operations relate to PP&E, including acquired land and Stewardship Land Environmental closure requirements are for the future closure of certain facilities. Examples include the future costs associated with closing a solid waste landfill, waste water treatment plant, fuel storage tanks, or permit requirements associated with treatment, storage and disposal facilities, open burn/ open detonation sites and asbestos The RPAO coordinates with environmental management to assure proper recognition Assist the installation environmental restoration office to maintain an inventory of environmental sites cross-referenced to RP records by RPUID and reconcile it with General PP&E records at least annually to ensure that all applicable sites have been identified Record and maintain environmental restriction coding in ACES for all applicable PP&E As requested, provide information from the RP records, such as a list of types of facilities with environmental closure requirement and with asbestos restriction As requested, provide a list of applicable RP where changes have occurred, such as a new facility or modification. Section 6B Accounting for Base Closure and Realignment (BRAC) Installations
33 AFI AUGUST Reporting Responsibility. MAJCOMs will retain reporting accountability for BRAC installations and assign the RPI to the closest AF installation having the capability The host base, MAJCOM, and AFRPA representatives shall sign a Memorandum of Agreement to define individual responsibilities. See Attachment Report BRAC RP in accordance with RPIR site and asset RPUID requirements Use Category Code , Removal of Hazardous Waste, for the land if environmental restoration is the reason for delayed transfer of the asset AFRPA shall provide documentation to the host base RPAO sufficient to maintain accurate and up-to-date RP records. AFRPA shall provide copies of leases, easements, licenses and deeds to both the host base RPAO and the responsible USACE Regional office in a timely manner AFRPA shall notify the host base RPAO, USACE and AF A7CAI of completion of the BRAC installation transfer within 30 days of filing final deeds and provide audit trail documentation of any property at the installation still owned by the AF.
34 34 AFI AUGUST 2008 Chapter 7 PRESCRIBED AND ADOPTED FORMS 7.1. Prescribed Forms AF Form 1192, Installations Characteristics Report (RCS: SAF-MII [AR] 7119) There are no new forms prescribed by this directive Adopted Forms AF Form 123, Request for Changed Use of Real Property AF Form 327, Base Civil Engineer Work Order. AF Form 300, Facility Disposal. AF Form 332, BCE Work Order Request AF Form 673, Air Force Publication/Form Action Request AF Form 1445, Materials and Equipment List. AF IMT 847, Recommendation for Change of Publication DD Form 1149, Requisition and Invoice Shipping Document. DD Form , DOD Single Line Item Release/Receipt Document. DD Form 1354, Transfer and Acceptance of Military Real Property DD Form1391, Military Construction Project Data DD Form 2324, DOD Fire Incident Report. KEVIN J. SULLIVAN, Lt Gen, USAF DCS/Logistics, Installations & Mission Support
35 AFI AUGUST Attachment 1 GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION References AF Records Information Management System, Records Disposition Schedule Section 32, Civil Engineering AFH , Facility Requirements, 1 Sep 1996 AFH , Managing Air Force Real Property, 1 May 1999 AFI , Support Agreement Procedures, 1 May 2005 AFI , Planning and Programming Military Construction (MILCON) Projects, 24 Jan 2003 AFI , Standard Facility Requirements, 31 May 1994 AFI , Acquisition of Real Property, 27 Jul 1994 AFI , Use of Real Property Facilities, 22 Nov 1993 AFI , Granting Temporary Use of Air Force Real Property, 19 Aug 1997 AFI , Disposal of Real Property, 21 Jul 1994 AFI , Management and Reporting of Air Force Space and Building Services in OSD Assigned Facilities, 13 Mar 2002 AFI , Memorialization Program and Ceremonies, 1 Feb 1999 AFI , Managers Internal Control Program Procedures, 12 Oct 2006 AFI V1, Budget Guidance and Procedure, 3 Mar 2005 AFI , Family Housing Management, 21 Aug 2006 AFJI , Army and Air Force Basic real Estate Agreements, 22 Feb 1995 AFMAN , USAF Supply Manual, 1 Jan 2008 DOD R, Financial Management Regulation, Volume 4, Chapter 6, Property Plant and Equipment, Jul 2006 and Volume 4, Chapter 13, Accrued Environmental and Non-environmental Disposal Cost Liabilities, Apr 2008 DODD , Real Property, 13 Oct 2004 DODI , Interservice and Intragovernmental Support, 9 Aug 1995 DODI , Department of Defense Facility Classes and Construction Categories, 24 Oct 1978 DODI , Real Property Inventory and Forecasting, 31 Mar 2006 DODI , Real Property Management, 6 Apr 2005 DODI , Accountability and Management of DOD-Owned Equipment and Other Accountable Property, 2 Nov 2006 DODI , Reimbursement of GSA Space Services and Facilities, 14 Sep 1988
36 36 AFI AUGUST 2008 EO 12411, Government Work Space Management Reforms, 29 Mar 1983 EO 13287, Preserve America, 3 Mar 2003 EO 13327, Federal Real Property Asset Management, 4 Feb 2004 EO 13423, Strengthening Federal Environmental, Energy, and Transportation Management, 24 Jan 2007 NARA General Records Schedule 4, Property Disposal Records, Dec 1998 SFFAS #6, Accounting for Property, Plant, and Equipment (PP&E), Jun 1996 SFFAS #29, Heritage Assets and Stewardship Land, 7 Jul 2005 UFC, Transfer and Acceptance of Military Real Property, , 30 Jun 2004 Abbreviations and Acronyms A&E Architectural and Engineering Firm ACES Automated Civil Engineer System AF AF AFCEE Air Force Center for Engineering and Environment AFCESA Air Force Civil Engineer Support Agency AFH AF Handbook AFI AF Instruction AFMAN AF Manual AFRPA AF Real Property Agency AICUZ Air Installation Compatible Use Zone BCE Base Civil Engineer BMMP Business Methods Modernization Program CE Civil Engineer CFO Chief Financial Officer CFOA Chief Financial Officer Act CIP Construction in Progress COE US Army Corps of Engineers DFAS Defense Finance Accounting Service DGB Domain Governance Board DOD Department of Defense DUSD (I&E) Deputy Undersecretary of Defense (Installations & Environment) EAID Equipment Authorization Inventory Data EBS Environmental Baseline Survey
37 AFI AUGUST ECZ Expanded Clear Zone EIAP Environmental Impact Analysis Process EPA Environmental Protection Agency FASAB Federal Accounting Standards Advisory Board FMFIA Federal Managers Financial Integrity Act FONSI Findings of no Significant Impact FRPC Federal Real Property Council FUB/FB Facility Utilization Board or Facility Board GAO General Accounting Office GLAC General Ledger Account Code GSA General Services Administration HQ AF/A7C Headquarters AF Civil Engineer HVAC Heating, Ventilation and Air Conditioning IWIMS Interim Work Information Management System M&R Maintenance and Repair MAJCOM Major Command MC Minor Construction MCP Military Construction Project MFH Military Family Housing MIPR Military Interdepartmental Purchase Request MOA Memorandum of Agreement MOU Memorandum of Understanding MWR Morale, Welfare and Recreation (Services) NAF Non-Appropriated Funds NARA National Archives & Records Administration NAVFAC Naval Facilities Command NEPA National Environment Protection Act O&M Operations and Maintenance OASD Office of the Assistant Secretary of Defense PP&E Property, Plant and Equipment PRV Plant Replacement Value REO Real Estate Office
38 38 AFI AUGUST 2008 RP Real Property RPAO/RPO Real Property Accountable Officer/Real Property Officer RPAR Real Property Acceptance Requirements RPCIPR Real Property Construction in Progress Requirements RPIE Real Property Installed Equipment RPIR Real Property Inventory Requirements RPUID Real Property Unique Identifier RV Replacement Value SAF/IE Assistant Secretary of the AF (Installations and Environment) SAF/IEI Deputy Assistant Secretary of the AF (Installations) SFFAS Statement of Federal Financial Accounting Standards SJA Staff Judge Advocate SRM Sustainment, Restoration, and Modernization USACE United States Army Corps of Engineers USD (AT&L) Undersecretary of Defense (Acquisition, Technology and Logistics) USPFO United States Property Fiscal Officer Terms Accountability The obligation that a law or regulation imposes to keep accurate records of property, documents and funds. The person with this obligation might or might not have actual possession of the property, documents, or funds. Accountability applies primarily to records and control, while possession of the asset and responsibility applies primarily to custody, care, and safekeeping. ACES (Automated Civil Engineer System) The current system used by civil engineering personnel to account for and manage AF assets. ACES is the original book of entry for financial accounting in terms of original acquisition cost and cost of any major improvements over the statutory threshold under the Chief Financial Officers Act of Acquired Land Land obtained from any private or public source. Land withdrawn from the public domain is not considered acquired land. Acquisition Cost to Government The total amount(s) paid over time to acquire and improve the RP asset. This is the sum of the Acquisition Original Asset Recorded Cost Amount plus all capital improvement costs accumulated to the present time. Acquisition Cost The amount, net of both trade and cash discounts, paid for the property, plus any ancillary costs. Acquisition The original use or control of RP or an interest in RP by purchase, condemnation, donation, exchange, leasing, or recapture. Activation Establishing an AF function at a current AF installation or facility or the activation of a new installation.
39 AFI AUGUST AF Real Property Interest Code A code that indicates the degree of AF ownership (interest) in land or facilities. Air Installation Compatible Use Zone (AICUZ) Easement An estate of ownership conveying to the holder certain rights pertaining to aviation specified in an easement (e.g., the right to over fly lands, height restrictions and noise generation) for the right to control the fee owners use of the surface, by prohibiting uses which would result in aviation safety hazards (generation of smoke or dust, bird attraction ponds, crops, or height obstructions.) Amortization Gradual reduction, redemption, or liquidation (paying off) of an account according to a specified schedule of times and amounts. Annexation A procedure by which a city, town, or village incorporates AF land within the corporate limits of the municipality. Procedures vary depending on state law. Appraisal Determining the value of an asset or liability in the market place at a particular time. Area Amoun t-the capacity or size of a facility (generally an outside measurement). Asset Anything having monetary value. A DoD asset is any item of economic value owned by a DoD Component or held in a fiduciary capacity under the control of a DoD Component. The item may be physical in nature (tangible) or a DoD Component may have a right to control the item (intangible). The value of a DoD asset is expressed in terms of its acquisition cost and control of the asset by particular DoD Component must be the result of a past transaction or event. Auxiliary Installation An installation with an aircraft-operating area that provides operational activities in support of a primary installation and depends upon a primary installation for administrative and logistical support. Book Value The recorded cost of a RP asset and capital improvements less its accumulated depreciation. Building Occupancy Date (BOD)-This date represents the date the facility or improvement to a facility is available for use. Formerly known as the Beneficial Occupancy Date. Also known as Date Placed in Service. Building A roofed, floored, and walled facility that is completely enclosed and is used to house human activities. Cadastral A public record, survey, or map of the value, extent, and ownership of land as a basis of taxation. Capital Improvement Acquisition or improvement to RP that increases the RP asset s unit of measure, efficiency, or useful life. Capital Lease A lease is classified as a capital lease if one of the following four criteria is met. 1. The lease transfers ownership of the property to the lessee by, or at, the end of the lease term; 2. the lease contains an option to purchase the leased property at a bargain price; 3. the lease term is equal to or greater than 75 percent of the estimated economic life of the leased property; and 4. the present value of rental and other minimum lease payments, excluding that portion representing executory costs to be paid by the lessor, equals or exceeds 90 percent of the fair value of the leased property. All other leases are classified as operating leases.
40 40 AFI AUGUST 2008 Category Code (CATCODE) A six-digit numerical code that represents a specific type of facility based on OSD Factor Analysis Codes. Change in Use Changing the assigned use of a facility or space from one category code to another. Chief Financial Officers Act (CFOA) All executive agencies, pursuant to the Chief Financial Officers Act of 1990 and the Accountability for Tax Dollars Act of 2002 are required to prepare and submit audited financial statements to OMB and the Congress. Recognizing that financial and performance information in one document presents a more comprehensive and integrated picture of agency performance, OMB expanded the authorization granted under the Reports Consolidation Act of 2000 to require that agencies prepare a combined Performance and Accountability Report (PAR) each year. Command Codes Identifies recognized Military commands designated by the Secretary of the AF. Common Use Space Space within a building that is used by all occupants, i.e., a break room. Condemnation A judicial proceeding started by the government through the Department of Justice to exercise its right of eminent domain. Condemnation results in passage of title and land to the government with or without the consent of the landowner, but with just compensation paid to him or her based on an independent appraisal. Condition Code Describes the physical ability of a facility to adequately house an organization or function. Has been replaced by the Facility Physical Quality (Q) Code under the RPIR. Consideration Compensation or an equivalent (such as money, material or services) that is given for something acquired or promised. Construction Erect, install, assemble, alter, expand or replace a facility. Construction-in-Progress (CIP) Account This represents the accumulation of costs of construction for or by the sponsoring entity since project inception. For constructed assets, all related costs to construct the asset are captured in the Construction-in-Progress account until the asset is placed in service or the beneficial occupancy date. Then all cost information is transferred from the Construction-in-Progress account to the Real Property Asset account at the time the asset, or the capital improvement to the asset is placed in service. Costs are documented on the DD Form Contract An enforceable agreement, including rental and lease agreements and purchase orders between an agency and a business concern for the acquisition of property or services. Defense Business Transformation The Defense business transformation will link RP data to DoD-wide business enterprise priorities (BEPs). These priorities cover a broad range of the Department s personnel, logistics, RP, acquisition, purchasing and financial requirements. Designation An installation s official name is established via AF Form 1192, Installations Characteristics Report. Also signifies official orders to assign accountability responsibility. Detached Installation A non self-supporting installation used for administrative, operational, or training missions not in support of any particular primary, auxiliary, or off base installation. Detached Leased Installation A non self-supporting installation with a leasehold interest in the entire installation used for administrative, operational, or training missions not in support of any particular, primary, auxiliary, or off-base installation. Disposal Any authorized method of permanently relinquishing AF control, accountability or responsibility for RP.
41 AFI AUGUST Domain Governance Board (DGB) The DGB oversees the development and implementation of the DoD Business Enterprise Architecture (BEA) for all RP, installation management and environmental business areas under the purview of the Deputy Under Secretary of Defense (Installations and Environment). Donation Gift of personal or RP. Easement The legal right to use land of another for a specified purpose. Enhanced-use Leasing Expands the categories of consideration the AF can accept for property leased, including construction of new facilities. Estimated Useful Life Adjustment Quantity The number of years by which the life of a RP facility is extended through the completion of a capital improvement. Estimated Useful Life The total number of service years expected from a long-term RP facility. In other words, the amount of time that the facility is expected to be in use. Excess Real Property AF RP that has been screened within the AF and is excess to further AF requirements. Facilities Board (FB) The installation Facilities Board is the corporate decision-making body for real estate and RP actions, chaired by the installation commander. All RP actions should have the support and approval of the Facilities Board or similar committee. Also known as Facilities Utilization Board. Facility Analysis Category (FAC)-A four-digit numerical code that denotes the facility types within a basic category. The FAC is the basis for an agency category code. Facility Number A unique ordinal number assigned to a facility. Facility Physical Quality Code The quality of the facility based on its physical condition and configuration. Report facility quality status in four tiers modeled after the C-rating system used throughout DoD and in the Installation Readiness Report (IRR). Facility Quality is a major quantifiable element of overall facilities readiness, but is not the sole element. Another quantifiable element of readiness is facility availability, measured by space deficit. The final element is a non-quantifiable judgment of operational impact. In program and budget terminology, the quality rating is a function of a facility s restoration and modernization requirements. Facility A building, structure, or linear structure out to an imaginary line surrounding a facility at a distance of five feet from the foundation that, barring specific direction to the contrary such as a utility privatization agreement, denotes what is included in the basic record for the facility (e.g., landscaping, sidewalks, utility connections). This imaginary line is what is commonly referred to as the five-foot line. Fair Market Value (Fair Value) The fair market value is an unbiased, equitable, or just value based on the cost of a similar asset or the price that an impartial buyer would be willing to pay for the asset or a similar asset. Fee Simple Title (Ownership) Title to RP belonging to a person or the government where full and unconditional ownership exists. Such ownership does not necessarily include mineral rights. General Purpose Space Space in buildings and associated land under the assignment authority of the General Services Administration (GSA) that is suitable for use by federal agencies. Geographic Location Code (GEOLOC) See Installation Code.
42 42 AFI AUGUST 2008 Gift A contribution, donation, bequest, or devise of real or personal property, either tangible or intangible. Government-to-Government Agreements Multilateral or bilateral agreements concluded at the diplomatic level between the U.S. and the governments of foreign countries. A U.S. representative of the State Department, usually the Ambassador to the country concerned or the Secretary of State, signs them. GSA Reimbursable Special services, beyond the standard levels of service normally provided by GSA, for which the AF must reimburse GSA. GSA Rent A rate charged by GSA for assigned space in government-owned or leased property for which GSA has the assignment responsibility. GSA Space Space in buildings owned or leased by GSA and assigned to an AF or other federal government activity. GSU Geographically separated unit. Also known as Geographically Separated Site (GSS). Heritage Assets Unique properties for historical, architectural, cultural, educational, archeological, artistic, or natural significance. Heritage assets are generally expected to be preserved indefinitely. Heritage assets are reported as required supplementary stewardship information accompanying the financial statements. Heritage assets are to be reported in terms of physical units rather than cost, fair value, or other monetary values. Multi-Use Heritage Assets are those that serve two purposes: (1) a heritage function and (2) a government operations function. Historic Asset Historic properties, as defined by the National Historic Preservation Act, are those properties listed on, or eligible for listing on, the National Register of Historic Places (National Register). The National Register establishes specific criteria for the identification and evaluation of historic properties (36 CFR 60.4). Industrial Facility Any AF-owned, -leased, or -controlled RP facility used for fulfilling government research, development, test, evaluation, production, maintenance or modification contracts, or for the storage of production machinery and equipment in support of such activity. Ingrants Actions initiated by the AF such as licenses, leases, permits, temporary easements, foreign base rights agreements, and treaties, under which the AF acquires an interest in or control of RP in less than fee ownership. Installation Code A code that identifies an installation and distinguishes one installation from another. AF uses a four-digit alpha GEOLOC code for each site. Installation A base, camp, post, station, yard, center, or other activity, including leased facilities, under the jurisdiction, custody, or control of the Secretary of Defense or the Secretary of a Military Department or, in the case of an activity in a foreign country, under the operational control of the Secretary of Defense or the Secretary of a Military Department, without regard to the duration of operational control. An installation may include one or more sites. Interest Code A code that identifies the AF s interest. [AFDD IN-001] Interest Right, claim, title, or legal share in RP. Inventory Control Code A Type Record Single Purpose Facility. Inventory Control Code B Type Record Multipurpose Facility: Individual purpose identified by a unique category code under the multi-purpose B line item. The major D line item category code with
43 AFI AUGUST match the B line category code. This facility must contain at least 2 D type records containing at a minimum of 300 SF. Inventory Control Code C Type Record Land (Fee, Leased etc). Inventory Control Code D Type Record Individual record used within a B type facility identified by a unique category code. Inventory Control Code E Type Record Miscellaneous: Infrastructure; i.e.; Roads, Utilities, Pavements etc. Inventory Control Code F Type Record Future Facility. Inventory Control Code X Type Record Utility, Systems, and Plants within a facility and RPIE. Inventory Control Code Z Type Record (Non-reporting) Non -AF, Privately Owned Real Property or Non Real Property. Inventory Control Code Identifies the type of facility. Inventory A physical inspection of facilities. Lease Term The specified period of time plus any renewal periods. Lease The contractual agreement between the owner (lessor) and user (lessee) for the exclusive use of real or personal property. Legal Description A valid land description that unambiguously identifies only one location on the ground, and describes boundaries accurately, briefly, clearly, and completely. A military base full boundary survey may never have been legally described, and some of the documents may not have been recorded. DD Form 1354 often serves as the only deed for transfer of property within DoD and is not necessarily recorded at the county court house. Most base descriptions are comprised of one or more of the following measurement methods: Legal Description: Federal Township and Range In public domain states, land was surveyed in the Federal Township and Range System, not in Metes and Bounds. Legal Description: Metes and Bounds In southern states, land was surveyed in the indiscriminate metes and bounds system. This survey system uses natural land features, such as trees and streams, as well as neighboring landowners property, along with distances to describe plots of land. Frequently, the description of the tract does not define a closed figure. There may be slight gaps or crossing where the end and the beginning do not meet exactly. Legal Description: Plats and Maps A survey plat is more restrictive in scope than a map. It is a surveyor s diagram showing land boundaries and/or subdivision of land. It is a drawing that represents the particular area included in a survey (such as a township, private land claim, or mineral claim) and the lines surveyed, established, retraced, or resurveyed. The plat typically shows the direction and length of each of the surveyed lines; the relationship to the adjoining official surveys; the boundaries, descriptions and area of each parcel of land subdivided; and, insofar as is practicable, the relief and improvements within the limits of the survey. A map, as contrasted with a plat, graphically represents to a scale the physical features of an area and may show some general land boundaries, especially political and administrative boundaries. The cadastral survey plat is the source document for people s rights in lands on which all land patents, descriptions and conveyances are based. A land survey is considered an official cadastral survey when the survey has been accepted and the plat is filed with the appropriate land office.
44 44 AFI AUGUST 2008 Legal Description-Alternate In the absence of a modern survey by a licensed surveyor that resulted in an up-to-date recorded legal description, it is necessary to develop the best audit trail of property title from what is available. The following are considered valid and viable deliverables for installation boundaries, ranked from most preferred to least preferred: Legal Description-Alternate-1 Resurveyed Boundary Report A licensed (in the same state) surveyor s compilation of all available source material, supported by a field survey of each of the corners of the base. Typically, this would result in a new legal description that is more accurate, complete, and capable of being verified through other technology. Legal Description-Alternate-2 Resurveyed Plat This is a current drawing of the surveyed property showing all bearings and distances along boundaries describing what is found along each property line, including fences and encroachments. Surveyed plats also typically state what type of monument is found at the corners and whether this monument was set or found. The surveyed plat should reflect the findings of an actual field survey. The final report may contain a new legal description or merely list the compilation of the parcels. Legal Description-Alternate-3 ALTA Survey This document is signed and stamped by a surveyor (licensed in the state) that accurately describes the parcel through a field survey that noted boundary features such as fences, rivers, lakes, roads, etc., and presence or absence of a corner monument that was either found or set. The result may be a recordable legal description but may also be only list the sources used and the findings sited. Legal Description-Alternate-4 Tract Map An assemblage of all deeds and title search information involving the installation/facility. Boundaries of the installation/facility are portrayed graphically with all associated parcels clearly labeled. Typically prepared by or under the supervision of a licensed surveyor. Final product is a more current legal description of each parcel that comprises the base with a list of encumbrances, both recorded and unrecorded. Legal Description-Alternate-5 Title Search Provided A search of all legal instruments, typically from state or county offices, which indicate ownership or title to each relevant property. This includes, but is not limited to, instruments such as deeds, mortgages, etc. Final product is a tract map, but may be considerably less reliable when not performed by a licensed surveyor. Legal Description-Alternate-6 Gathered Legal Description A compilation of records found at the installation/facility or at the local courthouse by someone other than a title agent. The supervision of this process has some bearing on the merit of the documents. If the information is gathered under the supervision of a licensed surveyor and is supported by an actual field survey, it is considered more valid. If valid, this usually is the basis for a tract map of the base. Legal Description-Alternate-7 Tax Maps and Plats A collection of all drawings, maps and plats showing evidence of the property boundaries. On an increasing frequency, tax maps and plats are maintained by many counties as geo-referenced GIS data. This data is valid if based on acceptable metadata. In some states, the plat is the legal base boundary, and a field survey may only be required for the exterior boundary line. Legal Description-Alternate-8 Digitized Notional Boundary An electronic drawing, only loosely based on coordinates showing the widely accepted boundaries of the property to the best of the drafter s ability. License Non-possessory interest in RP.
45 AFI AUGUST Maintenance Work required preserving and maintaining RP in such condition that it may be effectively used for its designated functional purpose. Off-Base Installation or Site A physically-separated installation or site without an aircraft operating area that provides operational, training, administrative, or logistical support to primary, auxiliary, or detached installation and depends on that installation for other support. An installation that is separated only by a road, fence or other segregating construction is not considered an off-base installation. Organization Code Identifies the user or users of a facility. Other Amounts Other units of measure. Outgrants Leases, licenses, easements, and permits which change the government s interest in, or control of RP. Permanent Construction Buildings and facilities designed and constructed to serve a life expectancy of more than 25 years, should be energy efficient, and should have finishes, materials, and systems selected for low maintenance and low life cycle cost. Permit An instrument providing a property interest to another government entity. Plant Replacement Value (PRV) The cost to replace a facility using current DoD facility construction standards. Portable Structure A building or structure (except vehicular equipment) designed to be moved intact from one location to another. Portable structures are not accounted for as RP. PP&E (Property, Plant, and Equipment) PP&E is defined as follows: Tangible assets that (1) have an estimated useful life of 2 or more years, (2) are not intended for sale in the ordinary course of business, and (3) have been acquired or constructed with the intention of being used, or being available for use by the DoD. There are three PP&E categories: * General PP&E (including land acquired for or in connection with other general PP&E). * heritage assets, and *stewardship land. General PP&E will be disclosed on the financial statements in the General PP&E account when the cost of the asset exceeds the capitalization threshold established for the DoD. General PP&E includes assets acquired through capital lease and land acquired for or in connection with other general PP&E. Preponderant Use When there is more than one user of an asset, the user that has the greater percentage of usage (e.g., square footage for RP) will be the preponderant user, in most situations. Defense Agencies that possess and control (have preponderant use of ) PP&E assets that materially contribute to the Defense Agencies mission should maintain accounting and financial reporting of such PP&E, regardless of the organization that originally acquired the items or provided the funding for the PP&E. If a Defense Agency prepares financial statements, such PP&E assets should be reported in its financial statements. Primary Installation A self-supporting installation, with or without an aircraft operating area that has facilities for administrative and operational activities to carry out a given mission. For recording and reporting RP, this is normally the parent or host installation. Programmed Installation An installation for which the AF does not have RP jurisdiction, control, or accountability but that an AF organization occupies or programs for use. The Joint Chiefs of Staff assign such installations their programmed installation indicators.
46 46 AFI AUGUST 2008 Public Domain Land originally acquired by the United States that has never left U. S. ownership. The Department of the Interior (Bureau of Land Management) administers it. Purchase By fee simple acquisition the AF has full, absolute dominion over the property to sell or dispose of at will. Real Estate Office (REO) The functional entity that performs all base real estate and RP work. Real Estate Working Group The Base Real Estate Working Group (sometimes called the Space Utilization Committee) coordinates all the space management issues. Real Property Accountable Officer (RPAO)-An individual (military or civilian) that the base commander or his/her designate has appointed by special order, whose primary responsibility is to account for all assigned RP. Real Property Installed Equipment (RPIE )-Those items of government-owned or leased accessory equipment, apparatus and fixtures that are essential to the function of the RP and are permanently attached to, integrated into, or on government-owned or leased property. Real Property Inventory Requirements (RPIR) A written requirement for transformation of Military Departments RP inventories in response to OSD Business Management Modernization Program and the approval of the Installation & Environment Domain Governance Board. Real Property Records (RPR) Independent, accountable, engineering records of tangible RP. Real Property Similar Equipment (RPSE) Non-RP structures and equipment deployed or permanently assigned to an installation as facility substitutes to support the Installation mission. RPSE is not RP. Real Property Land and improvements to land (i.e., facilities). It includes equipment affixed and built into the facility as an integral part of the facility (such as heating systems), but not movable equipment (e.g., plant equipment, industrial equipment, buoys). In many instances this term is synonymous with real estate. Relocatable Structure A building or other structure designed for economical erection or relocation from one site to another, such as temporary classrooms and office or storage buildings these are not RP. Designate the nature of the facility with an R following the facility number. Do not confuse with portable structures. Repair A project to restore a RP facility, system, or component to such a condition that it may effectively be used for its designated functional purpose. Replacement Value See Plant Replacement Value. Semi-permanent Construction A facility suitable and appropriate to serve a specific purpose for a limited period of time (5 to 25 years) with a moderate to high degree of maintenance. Stewardship PP&E Property owned by the Federal Government and meeting the definition of one of the following: --Heritage Assets- property, plan, and equipment of historical, natural, cultural, educational, or artistic significance. Stewardship Land- land other than that acquired for or in connection with general PP&E. Stewardship PP&E is expensed and thus has no book value. (Stewardship PP&E is presented in a stewardship statement and includes those items whose physical properties resemble general PP&E but whose value in terms of dollars (1) may be indeterminate or (2) would have little meaning (e.g., museum collections and monuments), or whose cost cannot be allocated
47 AFI AUGUST meaningfully to accounting periods (e.g., military avionics and weapons systems and space exploration assets). Stewardship PP&E includes stewardship land, heritage assets, and federal mission PP&E (e.g., military and space exploration equipment). Structure A facility other than a building or utility. Surplus Real Property Real property that GSA has screened through all federal agencies and officially determined as not needed by the Federal Government. Temporary Construction A facility suitable and appropriate to fill a need for a short period of time (5 years or less). Tenant User Code-Used to denote an organization or tenant on the base. [AFDD TE 505] Tenant An organization or other entity occupying AF RP. Transfer of Accountability The transfer of accountability of all assigned RP from one accountable officer to another. Transfer Real estate action that conveys the custody and control of RP and its related RPIE from one AF activity to another or to another military department or federal agency. Useful Life See Estimated Useful Life. Utility A distribution system, commodity source, or commodity collection point that provides a common service or commodity to more than one building or structure. Withdrawn Land Public land set aside or designated for a specific public purpose, such as a national park, wildlife refuge or national defense use. Withdrawal of public lands generally has the effect of segregating such land from lease, sale, settlement or other disposition under the public land laws. The AF reports all withdrawn land as a Stewardship Asset on its annual Financial Report.
48 48 AFI AUGUST 2008 Attachment 2 REAL PROPERTY INSTALLED EQUIPMENT (RPIE) RPIE: Those items of government-owned or leased accessory equipment, apparatus and fixtures that is essential to the function of the facility. Excluded is organizational or collateral equipment reflected in the equipment authorization inventory data (EAID). Items that are on a Table of Allowance are not RPIE, but EAID through Base Supply. Also excluded are other technical, medical, commissary, aircraft installed, fixed laundry and dry cleaning, MARS, cryptographic, automatic data processing, rental equipment, research and development, communications equipment. The following kinds of property meet the definition of RPIE. The below list is not comprehensive but examples of types of property that meet the RPIE definition. Table A2.1. Types of Property Meeting Definition of RPIE Equipment Type Definition and Qualification as RPIE Decision Issued Above Ground Fuel Storage Tanks Only if assigned a RP facility number, are permanently identified on the base comprehensive plan, and the intent is to support a RP facility. Air dryers/compressors Permanently installed for other than communication lines and essential to the operation of the facility. Air handling units The warm air and ventilating units are permanently installed and typically installed during construction. Appliances Only if installed in Military Family Housing. MFH is the only area in which appliances are essential to the function of the facility. 24/7 Operation (such as Fire Stations) where the appliances are considered RPIE. Automated Fuel Dispensing System Auditorium curtains Aircraft arresting systems Bowling Equipment Cathodic protection systems Essential to the function of the airport when fully installed and permanently integrated into the RP Large stage curtains that are opened electrically or mechanically. Typically, these are built-in as a part of the facility. However, they are usually found in a NAF or AAFES structure. 1 Only the pad or structure that is permanently installed; relocatable portions are EIAD 2. Permanently installed lanes, approaches and ball returns that are essential to the function of the bowling alley Essential to the reliability and function of the utility system. Nov 1996 various Dec 1981 Apr 2001 Oct 1971 Jun 1975 Oct 1974
49 AFI AUGUST Equipment Type Definition and Qualification as RPIE Decision Issued Central vacuum cleaner system Chalkboards Chapel equipment Chlorinators Comprehensive Interior Design (CID) Comm. Manholes and Ducts Systems Compressors Dehumidifiers Elevators Electronic air cleaners Electronic baseball scoreboard Electric power generators Emergency lighting Evaporative coolers Fans Fire shutters If installed at the time of building construction with all components enclosed in the structure (walls, floor, etc). However, any piping not encased in the walls is regular equipment. Only if fully integrated into the building. Portable chalkboards do not meet these criteria. Pews, altars, built-in lecterns and pulpits. Without these, the chapel would be unable to function as a chapel. Typically installed during MILCON and essential to the function/health of the system. Apr 1977 Oct 1972 Oct 1972 Structure related only. Nov 1984 If installed in support of communications-electronics equipment. (cables & equipment are not RPIE) Only those permanently installed at time of construction and required for the essential operation of the power system for the facility... Only those built-in, but not an integral part of an air conditioning system. Elevators are RP and including auxiliary parts. Provided they are permanently attached and integrated into the facility. Removable, re-locatable equipment does not meet the criteria. This is typically on an outside structure, unless the baseball field is an enclosed dome. Essential to the function of the property being used as a ball park. Those generators that aid in the function of RP and are permanently attached to, installed into, or built in or on government owned or leased RP. Typically emergency lighting used in theaters in addition to the regular light distribution system. If permanently installed only; portable window units do not meet the criteria. Only those permanently installed induced draft ventilating fans. Those installed in the theater projection room. Others are not essential to the function of the building. AFI , 3.2 Nov 1984 AFI V 1 Para 8.20 Apr 1958 Apr 1958
50 50 AFI AUGUST 2008 Equipment Type Definition and Qualification as RPIE Decision Issued Force Protection Equipment Forward fold ceiling mounted backstop Garbage disposal unit Generators, electrical Gym divider curtain Heat pumps Heating/Boiler Plant Heat Distribution System Permanently installed bollards, drop-arm barriers, tire shredders, and pop-up barriers are RPIE but not alarms, cameras, radar, scanners, card readers, mobile/ repositionable tire shredders and barriers Essential for the operation of the gymnasium if permanently installed. Only when built into military family housing. Fixed, non-portable, electric power generating units, cycles necessary to satisfy power system requirements. Only permanently installed dividers. Removable or portable curtains do not meet the criteria. Heat pumps and other heating units permanently connected to a utility line typically meet the criteria. Meters, valves, controls, tanks, pumps, gauges, instruments, etc., necessary for functional operation If built in and fully integrated into the facility, these meet the criteria for RPIE. This includes manholes and pump enclosures. Essential for operation of the function. Helium Control Center Helium Control Cubicle Essential for operation of the function. Helium Compressor Skid Hydraulic Skid Hydraulic Lifts Hyperbaric chamber Hoists Intrusion Alarm Systems JP Injection Equipment Essential for operation of the function. If fully integrated into the structure, it meets criteria. Fixed automotive lifts in an automotive-related facility. This facility is RP because the only purpose of the building is to house the entire operation. Only monorail and bridge crane hoists that are permanently attached to the building (built-in) and are NOT removed for service or repair. This includes the rolling mechanism (the lifting device). Various types of alarm systems. i.e., burglary, alert etc. meet the criteria. Will be accountable under appropriate category code. Only if it is permanently installed at a fixed fuel facility and additive storage tank is 1000 gallons or larger. Apr 2006 Oct 1977 Apr1981 Oct 1977 Dec 2001 Oct 1973 Mar 1964
51 AFI AUGUST Equipment Type Definition and Qualification as RPIE Decision Issued Latrine Equipment Launcher Erector Lifeguard Stands Line Isolation Monitor (LIM) Master Clock Systems Master Lock Systems Medical Vacuum and Piped Gas System Microwave Ovens Missile Facility Lavatories, closet bowls, urinals, and other miscellaneous latrine facilities, equipment or fixtures meet the RPIE criteria. Essential to the operation of the launch facility. All lifeguard stands, (except wooden ones), exit ladders and diving board stands. These are permanently mounted and are essential in the function of the facility. Public pools cannot function without lifeguards. These are essential to the operation of the facility. Use is not optional. Essential to the operation of the facility. Typically built in during construction. Essential to the operation of the facility and typically purchased during construction for the building. Only vacuum/piped gas system outlets and associated monitoring panels meet the criteria. Portable gas and vacuum and gas equipment is not RPIE. Only when built-into Military Family Housing or other technical equipment (not used in the break room). a. Power Supply and Distribution Systems b. Water Supply and Distribution Systems c. HVAC Systems d. Miscellaneous Systems I and II Monitoring systems (Electrical Signal, Alarm and Call, Klaxon Alarms, Electronic Locking Devices). Only if built into facility at the time of construction. Oil/Water separator Only if an integral part of the facility and system and necessary for the function of that structure. Pantograph fueling arms Provided they are permanently installed as an integral part of types III and IV fueling systems. Plants - air conditioning Built-in air conditioning units, including cooling towers, pumps, controls, etc., air handling units, water chillers, chilled water handling units, chilled water circulating pumps, piping and valves; and all other equipment necessary for the plant functional operation. Playground equipment Equipment permanently sited and installed in concrete foundations. Includes slides, swings, seesaws, and similar equipment. 3 Jan 1983 Mar 1994 Reference AFI Feb 1984 Nov 1964
52 52 AFI AUGUST 2008 Equipment Type Definition and Qualification as RPIE Decision Issued Prefabricated partitions Prefabricated floor to ceiling partition walls using ceiling and floor channels (tracks) such as the Hauserman Privacy Panel System. However, the attached or unattached work surfaces (tables, deck and credenzas); storage (shelves and drawers) lighting and electrical accessories are EAID. Pumping stations Projection screens Postal lock boxes Pull-out seating Pumps, piping valves, control tanks, etc., necessary for functional operation of the equipment to which they are attached. Only those projection screens permanently installed as an integral part of the wall and/or electrically wired to circuits in the building (other than plug-in) are RPIE. Essential in postal facilities and typically built in during the construction phase. Seating that is fastened to the wall and/or floor and cannot be typically removed and relocated with common hand tools. Range canopies With exhaust systems are essential in kitchens in military family housing. Rear projection screens Only if integrated into the building; portable screens are not RPIE. Saunas Only those built in and integrated into the building. Portable saunas that are re-locatable are not RPIE. Scoreboards (Inside) Only those installed with a control cable and remote control panel. Portable scoreboards do not meet the criteria. Satellite Antenna (Single Point) Scales Sewage/Industrial Treatment Plant Spray Paint Booth Only those placed on top of buildings with a receiver, drive control and terminator. Only those built-into a facility. Pumps, piping valves, control tanks, etc, necessary for the functional operation of the plant. The fixed equipment that forms the booth and conforms it to Code if it is located in a single purpose corrosion control facility. Feb 1984 Apr 1973 Apr 1971 Oct 1977 Apr Oct 1977 Stadium Seats Only if permanently affixed to the structure. Jun 1996 Storage Plant Cold storage equipment, such as refrigeration, compressors, pipes, valves, tanks, controls, etc., and all equipment necessary for functional operation.
53 AFI AUGUST Equipment Type Definition and Qualification as RPIE Decision Issued Transformers Telephone Poles Theatre Chairs Underground Compressed Air Lines Underground Electrical Ducts Underground Sprinkler System Typically for street or other lighting, complete with switch. Part of the electrical distribution system. If AF owned, they are RPIE. Often, the local utility company has installed and owns them. Only if permanently affixed to the floor by screws or bolts. Typically only located in NAF facilities. Only those lines that support the centralized aircraft support system ( ). Only ducts that support the centralized aircraft support system ( ). Essential if fully integrated into the facility at the time of construction with permanent controls. Sep 1983 Apr 1958 Jun 1981 Utility Meters Essential if fully integrated into the facility. Dec 1977 Water Hydrants Essential to the safety of the facility. Water Treatment Plants Pumps, piping valves, control tanks, etc, necessary for functional operation of the treatment plant. Wardrobes/Lockers Only those built-in as an integral part of the facility. Walk-in Refrigerators Only those built-in, complete with operating unit, typically at time of construction. Window Air Conditioners If not funded with O&M funds, units must be transferred to CE on a DD Form 1354, before being considered RPIE. 1. The Air Force has some qualifications for maintaining or improving buildings constructed with other than appropriated funding. A building of this type is typically NAF and typically not eligible for appropriated fund maintenance. 2. The cables and other equipment are only essential for some aircraft types, and therefore not essential to the function of the runway. 3. These may be provided with MWR funds that might constrain spending of appropriated funds for maintenance and repair. Playground within a Child Development Center is not RPIE. The playground equipment is considered EAID. Non-RPIE: The following property does not meet the criteria for RPIE. The list is not all-inclusive.
54 54 AFI AUGUST 2008 Table A2.2. Types of Property Not Meeting Definition of RPIE Equipment Type Qualification for Decision as Non-RPIE Decision Issued Above Ground Fuel Storage Tanks If the intent is for these tanks to be mobile and re-locatable, they are EAID. Aircraft arresting systems The cable and other equipment are not essential Oct 71; Apr 01 AFI Vol. 1 paragraph for the operation of the airfield and can be relocated. Aircraft sun shades whether stress-tension structures or mounted with utilities Airfield lighting computer used to control and monitor the airfield lighting system. Air dryers/compressors for other than communication lines Appliances Auto-center air compressor/ distribution system Bicycle storage lockers Temporary structures, even though bolted down and serviced with utilities. Not essential for operation of the airfield. The computer is not communication equipment, so is not RPIE. It can be relocated and replaced. Not essential to the function of any other facilities/lines than communication (which are RPIE). Refrigerators, washers, dryers, etc. for VOQs and BOQs are EIAD. Compressed air is not a utility; and system is not essential to the function. These are EIAD, not essential, and typically re-locatable. Jun & Nov 02. Dec 2001 Apr 2001 Apr 1996 Biometric System/Card Reader Not essential to function of a facility Apr 2004 Bowling pin spotters. These are not essential to function of the Jun 1977 bowling alley. Chemical/Biological/Radiological (CBR) filters Chapel organs (Only the Academy Organ is RPIE) Chemical fume scrubber system and associated filter pads Civil defense sirens Compressed air system and water cooling/recycling system These are not RPIE because they are expendable, replaceable and are not there in support of CE equipment. Not essential to the operation of the facility, typically can be relocated. These are not essential to the function, typically optional, and filter pads are expendable. The alert can be sounded in a number of ways, so the siren is not essential to the function of the base. Typically not essential to the operation of the facility. Apr 1983 Aug 2001 Aug 1981 May 1976
55 AFI AUGUST Equipment Type Qualification for Decision as Non-RPIE Decision Issued Compressed natural gas dispensing systems Composters Centralized aircraft support system (CASS) Curtain - air device Supporting facilities (paving, utilities shelters) are RPM minor construction. CNG equipment is non-rp equipment. Typically skid-mounted. These are generally equipment in food areas. Even though built into the facility, they are not essential to the operation of the building. This is collateral equipment and designated as EAID. 1 An air curtain is one method to provide a barrier to the weather. It is optional and not essential to the operation of the facility. Document disintegration system Even if built in, the equipment isn t essential to the operation of the building. Emergency power systems (EPS) This enhancement is a back-up to the base electrical system and not essential to the functioning of the facility in typical time periods. Environmental systems which perform functions similar to flight simulator Environmental Vapor Barriers Floating marina type facilities held in place by chains or pilings or piers Hush-houses AFI Vol. 1 paragraph Heavyweight bag HEMP/TEMPEST shielding equipment Horizontal Bar with floor plates Ice making machines Intercom Equipment Joint Services Interior Intrusion Detection Systems (JSIIDS) The system is not essential to the operation of the facility. Not essential to the operations of the facility. These are moveable facilities and neither RPIE nor RP. These are RP similar equipment (RPSE). 2 This is recreational or fitness equipment that is not essential to the operation of the facility. This equipment is used for protection of other equipment and not essential to the operation of the facility. This is recreational or fitness equipment that is not essential to the operation of the facility. Appliances other than in military family housing are EIAD. Although built in, this equipment is not essential to the operation of the building. Feb 1996 Apr 2001 Sep 1983 Feb 1977 Oct 1975 Jul 1980 Dec 1982 Apr 2001 Oct 1977 Moveable Dec 1978
56 56 AFI AUGUST 2008 Equipment Type Qualification for Decision as Non-RPIE Decision Issued Line isolation monitors (Medical) These are medical equipment and not essential to the function of the building. Lockers - metal These are typically re-locatable. Apr 1980 Maintenance hangar compressors These are not essential to the function of the Apr 2001 building. Mechanized material handling systems Metal structure towers (USAFE) that support a nationwide communication system & can t be moved without affecting the others These are not essential to the function of the building These are RP not RPIE and the equipment hung on the towers is not RPIE, either. Aug 1983 Jul 2001 Mezzanine, modular These are re-locatable and not typically built in. May 1982 Noise (Sound) suppressors system These are not essential to the function of the Nov 1995 building. 3 Nurse call stations These are not essential to the function of the building. Prewired workstations These are not essential to the function of the building. Nov 1995 Power Conditioning Continuation Interfacing Equipment (PCCIE) Public Address Equipment Portable re-locatable or removable hoists Portable buildings (also known as re-locatable and temporary facilities) Portable air conditioners Portable water chillers Projection Screens that are attached to the ceiling by screws Raised Flooring RUBB stress-tension shelters These are not essential to the function of the building and should be purchased with equipment funds. These are not essential to the function of the building. These are portable and do not meet the criteria for RPIE. These are portable and do not meet the criteria for RPIE. 4 These facilities are purchased or leased as equipment and remain within the control of the user. If strictly portable and easily relocated. These are portable and not essential to the function of the building. These are not built in and can be relocated with common tools. Not essential to the function of the building. Temporary. Classified as EAID. Nov 1995 Oct 1973 Apr 1983
57 AFI AUGUST Equipment Type Qualification for Decision as Non-RPIE Decision Issued Runway Ice Detection Systems (RIDS) Satellite Cable Television antennas Sawdust collector Small Arms Ranges Sound control rooms that can be dismantled and reassembled with common hand tools Speed bag Steam tables Stationary acetylene generators Systems furniture Swimming Pool Slides Traverse drapery rods Venetian blinds Ventilation system - exhaust for body shop Volleyball poles with floor plates These are not essential to the function of the building. These are not essential to the function of the building. Shop equipment that is not essential to the function of the building. Exception: concrete pad and firing positions Portable and not essential to the function of building. Recreational equipment. Not essential to the function of the building. Kitchen/dining room equipment. These are EIAD. Portable. Not essential to the function of the facility. By definition, removable and not essential to the function of the building. By definition, removable and not essential to the function of the pool. Moveable and not essential to the function of the facility. Moveable and not essential to the function of the building. Aug 1989 Mar 1990 Aug 1981 Oct 77 Aug 1981 Dec 2003 May 1978 Jul 2001 Not essential for the function of the building. Jun 1983 Recreational equipment. Not essential to the function of the building. Not built in or an essential part of the facility. Not essential to the functioning of the building. Oct 1977 Walk-in coolers - if free standing Window shades WISS camera tower Recast, so moveable Jul 2001 Weight chest pulleys Recreational equipment. Not essential to the Oct 1977 function of the building. 1. The intent of the equipment is to support a weapons system, not a real property facility. 2. See AFMAN Volume 2 Part 13, Chapter 8, para
58 58 AFI AUGUST Items which would normally be funded as construction and accounted for as RPIIE (construction pads, foundations, supporting utilities, facilities, fences etc.) become RPIE regardless of initial fund source. Maintenance, repair and replacement funding of all real property is the responsibility of the BCE. Modification of the real property is funded as construction unless included as part of a subsequent equipment modification/replacement program (e.g. sound suppression equipment replace) done as a turn-key procurement in accordance with para 8.19, AFI Vol The temporary facility-use (re-locatable) authority was a concession from Congress to provide DoD a way to satisfy (for very short periods with unsubstantial buildings) requirements that were so urgent they could not wait for normal processes to obtain construction. Over time, temporary structures were erected that were more like permanent facilities than austere, relocatable structures. Current DoD and AF policy is to keep temporary facilities to an absolute minimum; as short-term as possible, and only in use until the permanent facility is built or the mission no longer requires their use. See AFI Chapter 6.
59 AFI AUGUST Attachment 3 INSTALLATIONS CHARACTERISTICS REPORT A3.1. AF Form 1192, USAF Installations Characteristics Report (RCS: SAF-MII [AR] 7119). Installations and MAJCOMs use this form to program, establish, and report changes to the characteristics of an AF installation to HQ AF A7CAI. HQ AF Command Real Property System contains the controlling installation header file. A For installations in two states, prepare an AF Form 1192 for each state. After approval of this report, establish or update information in the MAJCOM and installation ACES-RP Installation Header File. A Do not add, update, or delete information in the MAJCOM or base level Installation Header File until this report has been approved at HQ AF/A7CAI. A Reports that require HQ AF/A7CAI to publish special orders must be received at least 30 days prior to the effective date of the change. A HQ AF/CC approval is required for inter-command transfers. After approval, the gaining command prepares AF Form 1192 and forwards to HQ AF/A7CAI. A3.2. Establishing Installations. Installation commanders and major commands (MAJCOM) must assign a name, use, and designation to RP that they have acquired following the guidelines in AFI , Acquisition of Real Property. Use the following as guidance in naming installations: A Use a name that best identifies the geographic location of the installation. A Use the procedures authorized in AFI , Memorialization Program and Ceremonies, to name an installation after a deceased person. A Name airfields for the primary installation they support. Use numerical suffixes if necessary. A Use the official local name and location designation if the AF shares the installation with a civil, commercial, or Government service. A Installation Kind. HQ USAF designates an installation based on its general use or purpose. A AF Base, Air Base (usually used for installations in foreign countries), Air Reserve Base or Air Guard Base. Use the applicable term for installations from which aircraft operations can be conducted or from which major activities of importance to AF combat, combat support, and training missions can be supported. A Air Station, Air Reserve Station or Air Guard Station. Use the term for installations with or without a flying mission that are operated by an active Reserve or Guard unit of at least a squadron size that does not otherwise meet the criteria of the previous paragraph. NOTE: Prior to designating an installation as a base or air station, verify the installation category (Major or Minor) through the MAJCOM with Headquarters USAF Bases and Units Branch (HQ USAF/A7CA) Programs Division. A AF Auxiliary Airfield. Use this term if the installation has an aircraft operating area that supports a primary installation.
60 60 AFI AUGUST 2008 A AF Plant. Use this term if the installation is AF-controlled industrial property operated by a contractor. HQ AFMC will: A Number AF plants instead of naming them. A Notify SAF/AQXM when they number industrial property. A Obtain SAF/AQXM approval to reassign or renumber the plants. A Approved leased housing units within any one metropolitan area may be aggregated into one file. A3.3. Instructions for General Orders to Support AF Form A General Orders signed by the authorized official must be attached to the AF Form 1192 throughout the approval process. A completely signed copy of the form and other supporting documentation for the change must be kept in the HQ AF, MAJCOM and each base Real Estate Office to support the action. A MAJCOMs publish and execute General Orders for: A Activation, assignment, and inactivation of all off-base, detached, or detached-leased installations. A Transfers within a command. A Any name change. A HQ AF/A7CAI publishes General Orders supporting the following actions. Execution of these actions is the responsibility of the involved organizations. A Transfers between MAJCOMs, DoD agencies and other U.S. Government Agencies or Departments, including RP assets A Activation or inactivation of primary or auxiliary installations. A Disposal of all off-base, detached or detached-leased installations. A Disposal of excess primary or auxiliary installations. A Name change in memory of a deceased person (AFI ). A Classification of primary or auxiliary installations. A All Air National Guard installation characteristic changes. A Any additional unique characteristic changes not mentioned above A3.4. Instructions for Completing AF Form The current AF Form 1192 may be found on the web at The AF Data Dictionary used for various codes is found on the web at Explanation of AF Form 1192 data blocks follows. TO: HQ AF/A7CAI FROM: Enter the name and address of the Major Command. Block 1. Report Number. Identify the initial report as number one. Thereafter, enter numbers in sequence for later reports.
61 AFI AUGUST Block 2. Report Date. The date the report is prepared. Block 3. Purpose of Report: Enter to program, establish, or change the characteristics of an installation. To program an installation check, the box in Block 3 next to this category and complete all applicable Blocks on the form. HQ USAF/A7CA will complete Blocks 25, 26 & 28. To establish an installation, check the box in Block 3 next to this category. This indicates that a new RP installation has been acquired or accountability has been accepted. Complete all applicable Blocks for a new installation. HQ USAF/A7CA will complete Block 26. To report a change or deletion of an installation, check the box next to this category. Complete Blocks 1-4, 10, and any Block, which has changed since the previous report. Block 4. Installation Name: Enter the full name of the installation and installation kind. Block 5. Former Names and Codes: Enter all former installation names and installation codes. If more space is needed, use the reverse of the form. Block 6. Abbreviated Installation Name: This is a 17 character field used in the HQ AF Installation Header File. Enter the abbreviated name from Block 4 and the Installation Kind Code from the following list or the AF Data Dictionary.
62 62 AFI AUGUST 2008 Table A3.1. AF Installation Headers Code Description Code Description AAF Auxiliary Airfield MPT Municipal Airport ABS Air Base MSL Missile Site ACD Academy MTK Missile Tracking ADM Administration MTS Missile Testing AFB AF Base NAF Navigational Aid AFD Airfield OPS Operation Site AFP AF Plant POL POL Bulk Storage AFS AF Station PRT Port AGB Air Guard Base RAF Royal AF Station AGS Air Guard Station RBS Radar Bomb Scoring AMO Ammunition Storage REC Recreation ANX Annex RRL Radio Relay APC Approach Control RSC Research APT Airport RTC Reserve Training Center BCN Radio Beacon Annex SCH School BHG Bachelor Housing SRG Small Arms Storage COM Communications STG Storage Annex/site DEW Dist Early Warning SVC Service Annex/site DFN Direction Finder SWG Waste Annex/site FHG Family Housing TCN TACAN Annex/site HSP Hospital TNG Training IAP International Apt TST Test Annex/site IMM ILS Middle Marker VOR TVOR or VOR Annex IOM ILS Outer Marker WEA Weather Station LAB Laboratory WRG Weapons Range LIT Light Annex WSS Water System Block 7: State, Possession or Country Code. Enter the abbreviated data item for state, possession, or country name and corresponding two-position code. If the installation is situated in more than one state, prepare a separate AF Form 1192 for each state). Obtain codes from ACES-RP or the AF Data Dictionary [SI-065]. Block 8: Type of Installation: Check the Block that indicates the type of installations. See Glossary for definitions.
63 AFI AUGUST P = Primary A = Auxiliary. O = Off-base. D = Detached, Other. L = Detached, Leased. Block 9. Major Command with RP Jurisdiction and Code: Enter the three-letter command code and associated two-digit command code of the major command having RP jurisdiction over the installation. For industrial and ANG installations, use codes 51 and 54, respectively. Block 10. Parent Installation and Code: Enter the name and installation code of the parent installation to which assigned. Note: Primary, Detached and Detached Leased installations are their own parent installations and will have the same code as Block 26 even though they may have a support installation to handle RP accountability. Leave blank for establishing a new primary, detached, or detached leased installations. Block 11. Installation Furnishing RP Accountability: Enter the name and installation code of the installation furnishing RP accountability. For non-industrial installations, enter the 17-position installation name and the four-alpha position installation indicator code of the installation providing RP support. For industrial installations, enter the contractor s name. Block 12. Name of Nearest City: Enter the name of the nearest city over 10,000 persons, and the state or country code. Obtain codes from ACES-RP or the AF Data Dictionary. Block 13. Distance and Direction from Nearest City: Enter distance and direction from nearest city. The direction should read the installation from the city (example: 8 miles NNW, 50 miles SW). Block 14. Name of Nearest Town or City: Enter the name of the nearest town or city. This could be the same as Block 12. Obtain codes from ACES-RP or the AF Data Dictionary. Block 15. Distance and Direction from Nearest Town or City: Enter distance and direction from nearest town or city. The direction should read the installation from the city (example: 3 miles NNW, 5 miles SW).
64 64 AFI AUGUST 2008 Block 16. Urban or Rural: Check the proper Block to show either rural or urban. Urban - Land located in an unincorporated place of 2,500 or more inhabitants or in a densely settled fringe area around cities of 50,000 or more. Rural - all other land. Block 17. Street Address: Enter the street address of the installation, if urban. Block 18. County of Location and Code: Enter the name of the major county of location and its code. Obtain codes from ACES-RP or the AF Data Dictionary. Block 19. Remarks: For detached leased installations, list the entire lease contract number. Where more than one lease is acquired, list the entire contract number of all leases. If disposing of the installation provide information on cancellation of the lease or deed information. List usable runways individually by length and widths. Enter the following information relating to the status of the runways on the installation: Active - Flying activities are used to support the AF activity at the installation, or jointly with other than military flying facilities Inactive - Flying facilities are present but not used None - No flying facilities Requirement - Approved requirement for flying activities. Block 20. Longitude and Latitude: Give coordinates in degrees, minutes, and seconds on newly established installations. EXCEPTIONS: Do not give coordinates on any newly acquired installation if the showing of coordinates would violate security. The AF Form 1192 must remain unclassified. If the giving of coordinates would result in the form being classified, enter Block 21. Military Establishment Date: Enter the date (YYYY/MM/DD) the installation began functioning as a US military installation. Block 22. AF Activation Date: Enter the starting date (YYYY/MM/DD) of the AF major operation on the installation. Block 23. Reactivation Date: Enter the reactivation date (YYYY/MM/DD) only when the installation is a former AF installation.
65 AFI AUGUST Block 24. Inactivation Date: Enter the inactivation date (YYYY/MM/DD) of an AF major operation. Block 25. Function of Installation and Code: Select from the following list. A = Airfield. B = Non-airfield, Major. C = Aircraft Warning Station. D = Navigational Aid. E = Communications. G = Depot. H = Depot with Airfield. I = AF Range. J = Air Reserve. K = Hospital. L = Industrial, Government Operated. M = Industrial, Contractor Operated. N = Non-industrial, Government Controlled. O = Field Test Station. P = Missile. Q = Miscellaneous. Block 26. Installation Indicator: Upon receipt of a report to establish an installation, HQ USAF/A7CA assigns the installation indicator. On subsequent change reports, the initiating installation enters the code previously assigned. Block 27. Status of Installation: Show in the proper box the status of the installation. For reporting the disposal of an installation, include the disposal date. A. Active B. Inactive C. Excess D. Under Construction
66 66 AFI AUGUST 2008 E. Industrial Standby F. Disposed G. BRAC or partial BRAC Block 28. Programmed Installation Indicator: HQ USAF/A7CA will fill in this Block. Block 29. Signature: Authorized representative must sign the form.
67 AFI AUGUST Attachment 4 REAL PROPERTY ACCOUNTABLE OFFICER DESIGNATION AND SUPPORTING DOCUMENTATION APPOINTMENT OF REAL PROPERTY ACCOUNTABLE OFFICER G-Series Special Order SPECIAL ORDER I hereby appoint_ (name, grade/rank organization) as the Real Property Accountable Officer for this installation ( ) and all others on the attached list), effective. Authority: AFI , Real Property Accounting and Reporting. Signed Date Installation Commander TRANSFER OF ACCOUNTABILITY CERTIFICATE I certify that the accountable data shown on the RP accountable record, installation code (and those on the attached list) are true and correct to the best of my knowledge and belief and agree with a mutually acceptable inventory conducted by my successor and me before this transfer of accountability. The property has been transferred this date to my successor (name, and grade/rank) as certified below. Signed Title (relinquishing the duties) Date
68 68 AFI AUGUST 2008 I certify that I have this date received from my predecessor (name and grade/rank) all documentation pertaining to the RP accountable record, installation code (and those on the attached list) as shown by the last audit of the account and a mutually acceptable inventory taken by my predecessor and me, and I have this date assumed accountability for the property. Signed Title (assuming the duties) Date SAMPLE MEMORANDUM OF UNDERSTANDING ACCOUNTABILITY FOR BRAC HOST BASE MEMORANDUM FOR THE RECORD Subj: Real Property Procedures and Responsibilities for AFB, We, the undersigned, agree and understand the following RP procedures and responsibilities will be used between the AFB, Real Property Accountable Officer and the AFRPA site manager for (OL-_). These RP procedures and responsibilities are effective on the date the AFB RP records officially become a detached installation of (accountable installation). Chief, Real Estate Command Date:
69 AFI AUGUST Real Property Accountable Officer AFB Date: Site Manager, AFRPA BRAC AFB Date: SAMPLE MEMO FOR RECORD REAL PROPERTY PROCEDURES AND RESPONSIBILITIES FOR BRAC AFB, STATE Support Base AFB, State (Install Code) has been designated as the host base for BRAC AFB (Install Code), and the Off Base Site(s) (Install Code), an off-base site associated with BRAC AFB. An Installation Characteristics Report (AF Form 1192) will be prepared by the MAJCOM and submitted to the HQ AF/A7CAI (A7CAI) assigning RP accountability to Support Base AFB, as a detached installation(s). A7CAI will process and return to Support Base AFB, through the MAJCOM. As the host base, the Support Base Real Property Office (REO): Will maintain the BRAC AFB and Off Base Sites, RP records in the Automated Civil Engineering System (ACES), or successor system as detached installations.
70 70 AFI AUGUST 2008 Is responsible for accounting for all RP capital assets for BRAC AFB and Off Base Site(s). Receive source documentation from AFRPA (deeds, leases, etc) for adjusting the RP inventory and Defense Finance and Accounting System (DFAS) General Ledger Accounts. Maintain the RP inventory, input changes, and submit annual inventory detail report (HAF-LEE (AR) 7115) to (MAJCOM). Will make an initial site visit and periodic site visits thereafter to assist the site manager, AFRPA program manager, and assigned real estate personnel (if any) in accountability issues. Generally: All adjustments, including transfers and demolitions, to the capital asset account must be recorded. Any changes resulting in an increase or decrease in value or unit of measure requires an inventory update. As facilities are disposed of they will be deleted (archived) from the RP inventory. The status of each facility (i.e., occupied, leased, vacant) is recorded in the RP inventory. The Site Manager and/or AFRPA program manager is responsible for providing all changes to the Support Base AFB REO: By the 25th of each monthly, the Site Manager or AFRPA Operations Division Chief will inform the Support Base REO, in writing, of any changes to the inventory (i.e., leases, disposals, vacancies, capitalization, etc.). Negative reports are required. The information provided should be in sufficient detail for the Support Base AFB REO to make the necessary changes and should include the facility numbers of all affected facilities, especially those for land. The Site Manager or AFRPA Operations Division Chief may accept custodial responsibility from the Support Base AFB REO for any records required to be on site at BRAC AFB.
71 AFI AUGUST The Site Manager or AFRPA Operations Division Chief will provide an inventory of RP records required to be on site at BRAC AFB, to the Support Base AFB REO. The Support Base AFB REO and Site Manager or AFRPA Operations Division Chief will mutually resolve any differences at least at the end of every Fiscal Year. Any real estate records that are to be retained on site at BRAC AFB will be signed for by the Site Manager or AFRPA Operations Division Chief. All RP records shall be retained in accordance with U.S. National Archives & Records Administration Transmittal No. 8, General Records Schedule 4 Property Disposal Records, December All remaining RP records will be forwarded to the Support Base AFB REO for final disposition, when property is disposed. AFRPA shall prepare all real estate agreements, including but not limited to new real estate agreements (i.e., leases, licenses, and permits), renewals and terminations, annotated with all affected facility numbers and forward a copy of each agreement to the Support Base REO by the 25th of each month. All compliance inspections and boundary surveys shall be completed by AFRPA and forwarded to the Support Base REO, at least annually. AFRPA shall be responsible for correcting all non-compliance issues. AFRPA shall be responsible for collecting and receiving rental payments and utilities, as appropriate. AFRPA shall be responsible for identifying remaining AF property for site and asset designations and registration in the DoD Site and Asset Registries.
72 72 AFI AUGUST 2008 Attachment 5 INSTRUCTIONS FOR FACILITY PHYSICAL INSPECTION/INVENTORY FORM A5.1. The facilities forecasting models (FSM, FMM, FOM, FIM, etc) use various data fields and factors to generate future funding requirements (budget). Requirements are based on the actual RP inventory data and other information so the necessity for accurate and reliable inventory data is essential. A5.2. The following actions are suggested for validating physical inventory surveys: A Verify the physical presence of the facility being surveyed, i.e., does the facility exist and is this an accurate facility number? A Verify that the category code applicable to the facility reflects the current use. If the facility was converted to new use, has the category code been changed? Are there non-af occupants in the facility, i.e., other DoD organizations, federal or state organizations and civilian contractors? A Ensure an accurate size/capacity. Ensure an accurate unit of measure is appropriately used. A Validate the Construction Type (permanent, semi-permanent, or temporary, concrete pavements, bituminous pavement, stabilized pavement, other pavement, chemical and biological protected facility, hardened facility or hardened facility/biological facility). It is critical that all facilities that have been upgraded are documented and the upgrade reflected in the RPI. A Validate ownership of the building and ensure the correct ownership (Interest) code has been input into the Inventory. A If the facility is not listed as Facility Quality Code 1 (requiring minimal renovation to adequately perform its function) check to see if projects have been programmed to correct the deficiencies. A Identify that facilities available for use are properly coded. Verify the amount of vacant space and its designation in the Inventory. A Ensure all new construction and capital improvements have been updated in ACES. If capitalized with an Interim DD Form 1354 or an estimate, ensure that the work order has been closed and the Final DD Form 1354 received from the construction agent. Check recently capitalized property with design and construction lists to ensure none were missed. A Key items to verify to source documentation include: Fund code(s) Square Footage Bldg # FAC ID RP Interest Code Status of Historical facilities, inactive or closed facilities (e.g., landfills) Placed in Service Tenant Code Category Code
73 AFI AUGUST Attachment 5 (continued) BUILDING and FACILITY INSPECTION/INVENTORY CHECKLIST BUILDING NO.: FAC ID DATE: DATE OF LAST COMMON INSPECTION/INVENTORY: USER/Tenant Code CATEGORY/NOMENCL Is Bldg utilized as designated? purpose shown: above? If not, what is purpose of Bldg? Used? for: YES NO RECORD MEASUREMENTS OF FACILITY: SQUARE FEET SQUARE YARDS LINEAR FEET OTHER CURRENT MEASUREMENTS OF FACILITY (If Changed): SQUARE FEET SQUARE YARDS LINEAR FEET OTHER BUILDING DETAILS: TOTAL FLOORS CONSTRUCTION MATERIALS/TYPE PLACED IN SERVICE DATE: FUND CODE(S): UTILITIES: (`Y=Yes; N=No) Water Electric Sewer Gas Heat Steam AC PLANTS AND SYSTEMS: PLEASE VERIFY THE FOLLOWING ARE IN THE FACILITY CATEGORY CODE/ NOMENCLATURE UNIT OF MEASURE THE FOLLOWING, OR ATTACHED, IS A LIST OF REAL PROPERTY INSTALLED EQUIPMENT ASSOCIATED WITH THE PLANT (S) SHOWN ABOVE. PLEASE VERIFY THE EQUIPMENT IS LOCATED WITHIN THE FACILITY. ARE THERE OTHER PLANTS OR SYSTEMS (i.e., fire detection, fire suppression, air conditioning, heating, intrusion detection/security, etc?) NOT SHOWN ABOVE? IF SO, PLEASE LIST BELOW: REMARKS: SIGNATURE: Building Manager
74 74 AFI AUGUST 2008 Attachment 6 SUPPORTING DOCUMENTS A6.1. For Journal Entries. Signed Memoranda for the Record. AF Form 123, Request for Changed Use of Real Property. DD Form 2324, DOD Fire Incident Report. AF Form 327, Base Civil Engineer Work Order. AF Form 332, Base Civil Engineer Work Request. AF Form 1445, Materials and Equipment List. AF Form 300, Facility Disposal. DD Form 1149, Requisition and Invoice Shipping Document. DD Form , DOD Single Line Item Release/Receipt Document. DD Form 1354, Transfer and Acceptance of Military Real Property. Reports/minutes of meetings, including decisions of the Facilities Board. Leases or licenses showing acquisition or disposition of RP or real estate interests. Certified ACES reports (Attachment 8 for Certification statement). REO-approved checklists. A6.2. For Acceptance evidence for Audit Purposes. Be sure to maintain evidence to support all costs identified in the project as covered in Section 4B, Types of Real Property Acquisitions. Pay particular attention to the types of costs expected to be covered per paragraph 4.6., Record Total Cost. A Evidence of project approval such as, but not limited to a Signed Work Order A Evidence of Obligation on Behalf of the Government such as, but not limited to: A For Contracts, the following are necessary: Statement of Work, Dollar amount of Contract, Location, Source of Funds, Parties to the Contract, and Signature Page [Signature of All Parties]. A For Contract Modifications, the following are necessary: Statement of Work, Scope of Modification, and Dollar Amount of Modification. A Troop Labor A Approved Work Order A Evidence of Payment Submitted such as, but not limited to: A Approved Invoice(s) reflecting total amount submitted for payment; A In-house construction costs; and A Evidence of total payment.
75 AFI AUGUST A Evidence of Facility Acceptance and CIP Relief such as, but not limited to: A Evidence of Real Property Placed In Service [Certificate of Substantial Completion or Letter of Beneficial Occupancy]. A Interim DD Form 1354 with associated source documentation retained by the responsible party. Note: The DD Form 1354 or UFC needs to be revised to indicate or to reference its supporting documentation or who will retain the supporting documentation. A Evidence of Project Closeout such as, but not limited to the final DD Form 1354 with associated source documentation retained by the responsible party. A The Construction Agent generally prepares and signs the DD Form 1354 for MILCON as the transferring official. A The government s project construction agent and/or the sponsoring entity must retain the supporting documentation for its respective share of the project managed for a specified project, and for the purpose of an audit trail of the CIP account.
76 76 AFI AUGUST 2008 Attachment 7 GENERAL REAL PROPERTY FINANCIAL ACCOUNTABILITY A7.1. General Ledger Accounting for RP is required by Public Law. The following three references are most important in explaining the accounting guidelines: A Chief Financial Officers Act (CFO) of A Federal Accounting Standards Advisory Board (FASAB) Statements of Federal Financial Accounting Standards, Volume 2. A DoD Financial Management Regulation Volume 4, Chapter 6, PP&E. A7.2. General Ledger Accounts. Real property accounting involves a simple, basic accounting principle, if you debit one account, you must credit some other account: DEBITS must equal CREDITS on the general ledger account. A General Ledger account code (GLAC) 1720, Construction in Progress, represents the value of materials and services for CIP. The CIP costs will include accrued expenditures paid (AEP) and accrued expenditures unpaid (AEU), incurred each month for all open work orders related to major and minor construction. (Accrued expenditures paid represent materials, labor, and in-house contract payments that have been received and paid within the reporting month and accrued expenditures unpaid represent materials, labor and in-house contract payments that have been received but not yet paid within a reporting month). A Capitalization. If the account code is for major or minor construction and the dollar value is equal to or greater than threshold per DOD R, Volume 4, Chapter 6, the work orders will be capitalized. The general ledger account capitalization transactions would be to CREDIT the total cost in the Actual column from GLAC 1720 (CIP) and DEBIT some other GLAC (such as Land, 1730 Buildings, and 1740 Other structures). However, with ACES the process of capitalization or expensing has been automated. If the construction were MILCON the RPO would accomplish a Transfer-In to capitalize the costs. Once the Transfer-In Form is complete, ACES will automatically debit and credit the appropriate GLAC accounts. Dollar values are based upon information provided to the RPO from the Army Corp of Engineers (COE) or the Naval Facilities Engineering Command (NAVFAC). Figure A7.1. Sample Entry to Record Increase Due to Gain (Physical Inventory or Revaluation) DR CR Account Title 1711 Land and Land Rights 1712 Improvements to Land 1720 Construction in Progress 1730 Buildings, Improvements, and Renovations 1740 Other Structures and Facilities 7190 Other Gains
77 AFI AUGUST Figure A7.2. CIP Accounting Process Figure A7.3. Sample Entry to Record Construction in Progress DR CR Account Title 1720 Construction-in-Progress 2110 Accounts Payable 6600 Applied Overhead To record the delivery (receipt and acceptance) of goods or services acquired for construction (used for account 2110) and the reclassification of direct expenses to construction-in-progress (used for account 6600). The charge to USSGL Account 6610 offsets the amount of any costs originally recorded into another expense account that are directly linked to a specific job or a product. A7.3. Additional General Ledger Postings. A Work Orders. The costs associated with construction or other related costs (design costs, renovations, etc) involve the electronic interface of data in IWIMS and AF accounting system, General Accounting Finance System (GAFS). The GAFS system provides IWIMS with contract and other cost transactions associated with work orders. Operations personnel input labor and material costs into IWIMS for each work order. These work orders will accumulate cost until final payments have been made. Once all costs for a specific project or contract have been received, the financial management section in CE will close the work order and pass it to the RPO. With ACES the process is automated to either capitalize or expense the dollar value that accumulated under the work order (total costs could include labor, material, contract, and other.)
78 78 AFI AUGUST 2008 A Maintenance and Repair (M&R). If the Account Code is for Maintenance and Repair (M&R) no journal entry transaction is required. However, the RPO should review the work order to ensure the work classification is accurate. Generally, PP&E personal and RP repair costs shall be expensed. When repair is by replacement, the repair may be expensed or it may be capitalized. When repairing a RP facility, the components of the facility may be repaired by replacement, and the replacement can involve upgrading to current building standards and codes. Such replacements (repairs) may or may not be an improvement for accounting purposes. Crucial to the determination of whether a replacement is a repair or an improvement is the intent behind the replacement. Repair by replacement that is expensed, occurs when a facility or facility component has failed, is in the incipient stages of failing or is no longer performing the functions for which it was designated. Replacements falling into this category shall be expensed. If the replacement was undertaken to improve or expand the efficiency of an asset that was in good working order, then the replacement is an improvement. A roof or a heating and air conditioning system that is replaced due to the failing of the existing asset shall be classified as a repair and shall be expensed, even if the replacement incorporated a better quality and longer life shingle or a more efficient heating and air conditioning unit. Repair by replacement does not include rebuilding entire structures within the same physical area (footprint). A GLAC Land and Land Rights. This GLAC accounts for acquisition (purchase cost of land and rights herein) and cost of easements in perpetuity. Note: Land transferred in without reimbursement from another AF installation, DoD or Federal Agencies is recorded at the cost shown in the accounts of the losing organization. This amount is shown in the estimated value field in the Real property record. A Renovations. This GLAC accounts for: A Cost of completed major and minor construction A Construction cost incurred at the time of completion and acceptance of facilities for AF accountability, prior to determination for final costs (adjustments to this figure will be made by journal adjustment entry when all costs are ascertained.) A Buildings transferred without reimbursement within AF, DoD or other federal agencies are recorded at the cost of the building that s on the accounts of the losing agency. Again this cost would be placed in the estimated value field in the Real Property record. A Cost of installed personal property, which becomes an integral part of a building, such as furnaces, central heating and air conditioning systems, communications systems, hot water heaters, and garbage disposals, etc. A7.4. GLAC 1740 Other structures and facilities. Accounts for: A Actual cost or estimated value of property such as exterior utility systems, exterior (un-housed) plants, pavements, railroads, miscellaneous structures. A Cost of completed major or minor construction. A Construction costs incurred for facilities used before completed costs are available. A7.5. Accounting for Architectural and Engineering (A&E) Costs. Design (Planning and Designing) are normally provided in-house when the BCE performs the construction. These costs are provided to the RPO on the BCE Completed Work Order Cost Report when the work order is closed. When the A&E ser-
79 AFI AUGUST vices are provided by contract, they may or may not be identified by individual projects if the A&E firm is working on a package deal for the AF. If the RPO cannot determine the A&E cost either for BCE or contract construction, the A&E cost is estimated at 8% of the total construction cost. Annotate in the remarks section of the journal Total project cost includes 8% for A&E design also indicate actual dollar value. A7.6. Included costs: FASAB # 6 states Cost shall include all costs incurred to bring the PP&E to a form and location suitable for its intended use. For example, the cost of acquiring PP&E may include: Amounts paid to vendors; Transportation charges to the point of initial use; Handling and storage costs; Labor and other direct or indirect production costs (for assets produced or constructed); Engineering, architectural, and other outside services for designs, plans, specifications, and surveys; Acquisition and preparation costs of buildings and other facilities; An appropriate share of the cost of the equipment and facilities used in construction work; Fixed equipment and related installation costs required for activities in a building or facility; Direct costs of inspection, supervision, and administration of construction work; Legal and recording fees and damage claims; Fair value of facilities and equipment donated to the government; and Material amount of interest costs paid. A7.7. Prior Period Adjustment is an accounting transaction that ensures the financial statements accurately reflect expenses for the appropriate fiscal year in which the expenditures occurred. For example: if a work order was closed in September 2006 but this information didn t reach the RPO until December 2006, then a Prior Period Adjustment is necessary in order to create an FY06 credit in GLAC 1720 (CIP) and a debit in GLAC (Prior Year Adjustment Account). A7.8. The below diagram depicts the high level flow of RP data. RPI information is used in reporting asset information to GSA and for future year AF/DoD budget information (forecasting) as well as cost information is reported to Treasury.
80 80 AFI AUGUST 2008 Figure A7.4. Flow of RP Data
81 AFI AUGUST Attachment 8 GENERAL REAL PROPERTY ASSET MANAGEMENT CONTROLS A8.1. Purpose. The purpose of this attachment is to provide guidance in accordance with OMB Circular A-123 Management s Responsibility for Internal Controls, as implemented by DODI , Managers Internal Control Program Procedures, and AFI , Managers Internal Control Program Procedures. AF installation and MAJCOM management is expected to establish effective controls to ensure complete, accurate and timely RP inventory records. These internal controls serve as a guide or checkpoint to ensure that critical actions associated with RP management are carried out in an accurate and timely manner. The following subparagraphs represent the minimum controls to be applied at each installation with a RP accountability responsibility: A8.2. Define Scope and Schedule: A Real property accountable officers (RPAO) will ensure that every facility record in the installation RPI is verified for accuracy by a physical survey in accordance with AFI ; DODI ; and DoD R, Chapter 6, Volume 4. A The Real Property Inventory (RPI) shall include the completion date of the most recent regularly-scheduled physical inventory. Property records shall be reconciled and adjusting entries prepared to bring physical and financial records into agreement at least every 5 years for general use facilities and every 3 years for heritage assets. A Inventory records (both quantitative and financial) shall be reconciled with the standard general ledger financial control accounts at least semi-annually (new activity will be quarterly). A During scheduled inventory reviews, key items to verify to original source documents include: Fund code; Square Footage; Bldg #; Facility ID; RP Interest Code; Category Code and supporting FAC; Placed in Service Date, Date Acquired, Year Built); Tenant Code (current occupants); and Status of Historical facilities, inactive or closed facilities (landfills) A8.3. Establish Reconciliation Team A The Base Civil Engineer (BCE) is responsible for maintaining a workable interface between offices involved in physical and financial records of the RPI. A The BCE will use metrics in performance appraisals to assist in the timely management of the RPI.
82 82 AFI AUGUST 2008 A The BCE will ensure annual RPI reconciliations with tenant activities are accomplished by a multi-discipline team including Roes, DFAS, AFAA, Operations/Program Managers (assisting roles), resource managers, and other offices/organizations required to complete the process. A Upon completion of an inspection, the BCE, RPAO or designated representative will correct discrepancies and prepare and certify a detailed RPI report. A8.4. Reporting and Accountability Requirements A Ensure new facilities and capital improvements to existing facilities are posted into the RPI in a timely manner. A Results of the physical surveys will be kept on file in the building information file in the installation RP office and provided electronically to each MAJCOM. A8.5. MILCON and Capital Improvements. A The DD Form 1354 is the key to recording new construction of facilities as well as capital improvements/decreases to existing facilities. The following internal controls will be applied to construction projects, at a minimum: A Engineering will provide a complete, correct DD Form 1354 to the REO within (3) days of the final inspection. A The REO will have (10) working days to review the form for accuracy, completeness and satisfactory supporting documentation and capitalize the facility. A If data is incorrect or incomplete, then return it to the project engineer/manager for corrections. A The project engineer/manager will resubmit the corrected document(s) to the REO within ten more (10) working days. A All changes are to be recorded in the same fiscal year that the changes occurred. If they occur after the year of execution, use the actual date of completion and provide remarks on the delinquency of posting. A The costs to improve a RP asset shall be capitalized when the costs of the improvement increases the RP asset s square footage, size, efficiency, or useful life; e.g. if a replacement was undertaken to improve or expand the efficiency of an asset that was in good working order, then the replacement is an improvement to be capitalized. When a facility or facility component has failed, is in the incipient stages of failing or is no longer performing the functions for which it was designated it is NOT a capital improvement and should not be recorded in the RP inventory. It is a repair and shall be expensed. A Federal Financial Accounting Standards (FFAS) Number 6 requires federal agencies to recognize RP assets when placed in service. For new construction and capital improvements, the placed in service date must be recorded because it directly affects depreciation expense. A8.6. Depreciation. A Depreciation starts on the Date Placed in Service, the first date occupation of the facility is allowed and warranties are transferred to the DoD.
83 AFI AUGUST A Keep the original Placed in Service Date when adjusting costs at receipt of final DD Form 1354 (Date Acquired) or correcting any erroneous postings. A Beneficial Occupancy of the facility is not allowed until the BCE signs the contract acceptance and the RPAO or designee signs the DD Form A Land is never depreciated. A8.7. Disposals. A Records for all facilities planned for disposal will be annotated with the proper planned disposition information and entered into ACES as soon as a determination is made that the affected facility is to be disposed. A Archive (delete) records for all disposed RP in the same fiscal year the property was disposed. Some disposition data will be located in the Project Management functionality as it relates to demolition. A Use the actual date of disposal completion for posting, even in a subsequent year. After reporting a disposed facility one quarter, ACES will automatically delete the disposed facility from the system. However, if there is an outstanding open work document or a phase of a multi-phased work document, the ACES system will be unable to delete the disposed facility from the inventory. Alert the applicable office to close out all work/service orders. A8.8. Land. Ensure records reflecting land are not part of a multiuse facility. Keep all land records separate from other facility types. A8.9. Leasehold improvements. A Record leasehold improvements (very seldom required) with a proper capitalization journal voucher and enter it into the RPI as a capital improvement. Capital improvements above the base costs of the negotiated lease cost or build out, i.e.., adding a Special Compartmented Information Facility (SCIF) to a leased building, only are recorded. A Record grant information in the RPI within ten (10) working days of receipt of the real estate instrument. A8.10. Certification of Inventory Accuracy. A Monthly, provide the BCE with a list of all facilities that have been added to, or deleted from the RPI, (e.g., acquisition, capital improvements, and disposal) with a statement that all have been recorded accurately and timely. A The RPAO/REO must ensure that all RP is accounted for in ACES and maintain control of all RP records and documents used as a basis for official ACES/RPI records. A The Resources Manager must ensure that all RP is properly established in a general ledger account in the applicable accounting system (GAFS-R,). All property must be documented using appropriate supporting documentation. A The Civil Engineer must verify that the RPAO is conducting the required inventory. Results of reviews will be kept on file in the building information file in the installation RP office. Reported
84 84 AFI AUGUST 2008 electronically results of scheduled inventory planned to actual inventoried to MAJCOMs and HQ and End of Year. A The BCE should periodically have the RP assigned responsible employee verify and certify the accuracy of the assets on the RP records. ACES inventory reports should be used for this purpose. The BCE will need to periodically verify the accuracy by conducting a sample test of the database accuracy or have internal reviewer conduct the test. A Upon completion of an inspection, the RPAO or designated representative will prepare a detailed RP inventory list in duplicate and submit it to BCE and Resources Manager for verification and signature. The following statement must be included after the last item on the last page of the inventory list: I CERTIFY THE ACCURACY AND COMPLETENESS OF THIS REAL PROPERTY ACCOUNT, AND DO, ON THIS DATE ASSUME RESPONSIBILITY FOR THE REAL PROPERTY (WITH THE EXCEPTION OF REAL PROPERTY OUTGRANTED TO OTHERS) LISTED ON THE PRECEDING PAGES OF THIS INVENTORY RECORD, SUBJECT TO THE CHANGES AND REMARKS NOTED AND INITIALED ON THOSE PAGES. DATE SIGNATURE OF RESPONSIBLE EMPLOYEE TITLE/PHONE A MAJCOMs will advise HQ A7CAI at end of year of any deficiencies in the scheduled inventories that extend inventory dates beyond 5 years for non-historic facilities and 3 years for historic facilities. A8.11. Accuracy, Timeliness, and Internal Controls. The use of various accounting systems requires accuracy and timeliness for all accounting transactions. Accuracy includes the use of detailed general ledger accounts and sub-accounts. Timeliness includes not only posting all transactions within the same accounting period in which the transactions occur, but also the prompt recognition and recording of changes. All such accounting entries should be made during the same accounting period in which the change in the value is realized. A Installations are to have Internal Controls, management review procedures, and all pertinent regulations/policies available in each RP office. A MAJCOMs are to publish implementing guidance for these RP internal controls. The controls outlined in this memorandum may be supplemented as the MAJCOM sees fit, however, these are the minimum set of controls deemed necessary to ensure sound management of the Real Property Inventory. A8.12. Real Property Inventory Compliancy Metrics. The BCE should establish performance metrics to ensure accurate and timely reporting of data. Some suggested performance metrics may include: A Cycle time in days to capitalize a fixed asset purchase A Inventory accuracy rate (number of end of year inventory corrections)
85 AFI AUGUST A8.13. Management Control Evaluation Process. A Management Controls: Installation Commanders and Base Civil Engineers: A Determine that installations are updating their RP database(s) in a timely manner. A Determine that changes in an installations RP database(s) are internally consistent. A Confirm that the Targeted Data Set, due for implementation in FY08 reflects the latest changes in installation deletions, additions, and reassignment to different MAJCOMs. A This is a required process to evaluate the key controls. Quality Assurance (QA) of the central inventory database is accomplished at least semi-annually and as required. The QA process compares all current data statistics with the previous data statistics to examine trends and possible errors.
86 86 AFI AUGUST 2008 Attachment 9 REAL PROPERTY INVENTORY REQUIREMENTS (RPIR) PRIMER A9.1. Introduction. A The Real Property Inventory Requirements (RPIR) is a direct result of the Business Management Modernization Program (BMMP) started in 2003 by the Secretary of Defense to improve business processes in several areas of the Department. Primary focus was on financial management and reporting accurate data for the Department s financial statements. A Real property assets are essential to the preparation for and successful accomplishment of most Defense missions. Hence, accurate and timely RP asset data is fundamental to effective management of the assets, and ultimately to military success. Real property asset data links accountability, regulatory compliance, resource requirements and decision support. Access to accurate and complete data is essential across the Defense enterprise at all levels. A A business management reengineering working group comprised of RP and real estate professionals across the Department met and over a period of time in CY 2003 and 2004 developed a taxonomy upon which to base the to be business process. A The first questions asked were What is an Installation? and What is a Site? The RPIR answered the questions with a new RP structure, definitions and approximately 196 data elements. Figure A9.1. Diagram of RPIR Relationships A9.2. Geographic Location Codes (GEOLOCS). A The AF follows a United States Transportation Command (USTRANSCOM) method for identifying installations and sub installations (now sites ). Each has been identified with a four-alpha code obtained from the Defense Information Systems Agency (DISA) and followed for approval and
87 AFI AUGUST implementation of the AF 1192 process. The entire ACES RP database is founded on the relationship of the GEOLOC to the rest of the inventory. A AF Form 1192 Installations Characterization Reports shall be used to document changes in size, status or oversight of installations and sites. See Attachment 3. A9.3. Installation Name and Code. A Installation Name: Each AF installation name is unique and will remain the same. Wright-Patterson AFB will remain Wright-Patterson AFB. A Installation Code: The installation code for WPAFB is ZHTV (its current GEOLOC). A Using WPAFB as the example, the parent installation ZHTV has (at a minimum) two sites on the installation itself. Area B and Area A/C are non-contiguous. Therefore, the two sites that make up WPAFB proper will have these site codes: ZHTV0001-Area A/C and ZHTV0002-Area B. A Sub-installations under the old classification system are also sites and will be attached to the parent at WPAFB. They will retain their names and codes from the old system and be linked by the installation name and code and the RP Site UID. Figure A9.2. Diagram of Installation and Site Relationships for the Site Registry A If any of the above sites has a non-contiguous parcel, it must be further divided.
88 88 AFI AUGUST 2008 A The next foundational change was the insertion of unique identifiers (UID) for RP in the new taxonomy. Defense business processes were adopting UIDs for a number of processes in the Business Enterprise Architecture (BEA) an overarching model of the integrated business of the Department. A9.4. Real Property Unique Identifier (RPUID). A RP (RP) site is a specific geographic location that has individual land parcels and/or facilities assigned to it. The RPSUID will be assigned when the DoD acquires a legal interest in the first RP asset (land parcel or facility) assigned to the site. The RPSUID will remain associated with the site in perpetuity. After the DoD has relinquished all interest in the site (disposed of it), the RPSUID will be archived along with all its associated attributes. A The DoD will use the RPUID to permanently and uniquely identify all RP assets in which it has an interest. The following business rules define how the RPUID is used, when it is created, and specifics associated with non-owned property. The RPUID: A Is assigned to all RP assets (parcels, buildings, structures, and linear structures) in which DoD has an interest; A Does not replace any of the commonly used identifiers currently in existence, such as facility number or building name; A Is assigned to the RP asset, not to the owner or the installation since the owner and installation may change over time; A Is not based on the characteristics of the asset and does not change when criteria of assignment or the attributes of the RP asset changes; and A Remains a part of the RP asset for the life of the asset and is archived with the asset record at the time the DoD relinquishes its interest. Figure A9.3. Diagram of RPUID Relationships A To fully bring the Military Department RP under a DoD umbrella, the RPIR prescribed a registry that provided UIDs to the Services and kept metadata on all DoD sites and assets for linkage to the geo-spatial data for top decision makers.
Appendix E: Business Process Characteristics How This Resolves Current Deficiencies The BPR working group identified major deficiencies in the As-Is environment, and developed business processes, rules,
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