NAO 203-157 – Real Property Reporting (Accounting)


Issued 11/08/93; Effective 10/20/93;
Revoked 07/08/11


.01 This Order establishes the responsibilities for reporting annually, and updating quarterly, NOAA's real property inventory to the Financial Management Division (FMD).

.02 The reporting program set forth in this Order will provide NOAA with the accounting data for compliance with General Accounting Office (GAO) Title II, Appendix 3, requiring reconciliation of general property accounts to detailed real property records.


.01 This Order applies to all purchased and leased-to-purchase (capital lease) NOAA real property having a service life of two years or more AND a purchase price of $5,000 or more.

.02 This real property reporting program shall include the following categories of real property: purchased and leased-to-purchase land; purchased and leased-to-purchase buildings and related capital improvements; purchased and leased-to-purchase structures, facilities, and related capital improvements; and capitalized leasehold improvements.


.01 The Chief, Real Property Branch and the Director, each Administrative Support Center (ASC) shall ensure that all NOAA real property within their respective service areas is identified and entered into the Department's Real Estate and Space Management Information System (RSMIS). The Real Property Management Branch, Procurement, Grants, and Administrative Services (PGAS) Office, Office of Administration (OA), shall use the inventory data entered in the RSMIS to report the quarterly/annual inventory changes. OA shall also ensure that all necessary additions/deletions/changes are made in RSMIS in a timely manner.

.02 The Chief, Real Property Management Branch, PGAS, shall report by July 25 each year, the annual real property inventory/ capital leases as of June 30. The inventory shall be submitted to the Chief, FMD.

.03 The Chief, Real Property Management Branch, PGAS, shall also report quarterly to the Chief, FMD, all additions and deletions of real property/capital leases that occurred during the preceding quarter. This quarterly report shall be submitted by the fifteenth day of the following month.

.04 The Chief, FMD, is responsible for reconciling its General Ledger real property accounts quarterly, and at fiscal year end, to the real property inventory reported by the Chief, Real Property Management Branch, PGAS.

.05 The Real Property Management Branch, PGAS, shall use a system of format templates and the criteria for identifying real property capital leases for inventory reporting. The templates and instructions cover the following categories of NOAA real property:

Specific technical instructions for using format templates will be included in the Finance Handbook.




Director, Office of Administration

Office of Primary Interest:
Financial Management Division
Accounting Branch (BF21)