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NAO
203-157
Eff:
10/20/93; Iss: 11/08/93
REAL PROPERTY REPORTING (ACCOUNTING)
SECTION 1. PURPOSE.
.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.
SECTION 2. SCOPE.
.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.
SECTION 3. RESPONSIBILITIES.
.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:
a. purchased and leased-to-purchase land;
b. purchased and leased-to-purchase buildings and
related capital improvements;
c. purchased and leased-to-purchase structures, facilities,
and related capital improvements;
d. capitalized lease-hold improvements; and
e. quarterly additions and deletions of real property.
Specific technical instructions for using format templates
will be included in the Finance Handbook.
SECTION 4. EFFECT ON OTHER ISSUANCES.
None.
SIGNED
Comptroller
SIGNED
Director, Office of Administration
Office of Primary Interest:
Financial Management Division
Accounting Branch (BF21)
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