This subpart prescribes the procedures for providing advances of funds by agencies obtaining supplies and services from GSA to the revolving, management, or working funds operated by GSA.

§ 101-2.201 Types of advances.

§ 101-2.201-1 Advance of funds; insufficient capital.

(a) Whenever GSA determines that the capital in a particular fund is insufficient to finance the general program needs for supplies and services to be requisitioned by agencies supported by a particular fund, the affected agencies will be advised of the amount requested to be deposited to the credit of the fund. Advances will be returned to the agencies by GSA when the need for them no longer exists.

(b) When the amount to be advanced has been determined by mutual agreement, GSA will bill the requisitioning agency by means of Standard Form 1080, Voucher for Transfer Between Appropriations and/or Funds (illustrated at § 101-2.4901-1080), accompanied where appropriate by Standard Form 1081, Voucher and Schedule of Withdrawal and Credits (illustrated at § 101-2.4901-1081), in accordance with the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies, title 7, chapter 2, section 8. Upon receipt in the agency, a cash transfer or payment by check, as appropriate, shall be accomplished in the normal manner.

§ 101-2.201-2 Advance for specif services.

Advance billings are rendered for th following transactions:

(a) Quarterly advance bills are rer dered for reimbursable space occupand and related costs on GSA Form 743, In voice for Rent (illustrated at 101 2.4902-743), at fixed rates per squar foot based on estimated costs. Itemiza tion of the elements of costs is not show in the advance bill, nor is the bill ad justed to actual costs.

(b) Bills rendered on GSA Form 740, Invoice for Job Order Work (illustrated at § 101-2.4902-740), are normally based on actual costs after completion of the job, without itemization of the elements of costs. However, in the case of specific jobs of significant dollar size, advance bills may be rendered to avoid impairment of GSA working capital. In such instances, a final settlement will be made at completion of the job to adjust the billing to actual costs.

§ 101-2.201-3 Advance of funds; mutual agreement.

Whenever circumstances are such that the financing of prospective agency transactions through a fund by means of an advance is advantageous, even though the capital of the fund is adequate, the agency concerned and GSA may mutually agree to such financing of the transactions. This type advance may be necessary to provide financing for specific large dollar value transactions which otherwise may result in a temporary depletion of available cash. In these circumstances, the procedures for effecting payment shall be set forth in a letter of agreement.

(a) The advances may be self-liquidating or for the duration of the circumstances requiring the advance. Selfliquidating advance agreements will generally provide that GSA will apply the amount of billings therefor directly against such advance, and that GSA will periodically render an accounting for the status of the advance to the agency concerned. Upon completion of the transaction, a settlement will be made between the two agencies to close out the transaction.

This subpart contains illustrations of forms prescribed or available for use in connection with subject matter covered in other subparts of Part 101-2. § 101-2.4901 Standard forms.

(a) Standard forms are illustrated in this § 101-2.4901 to show their text, format, and arrangement, and to provide a ready source of reference. The subsection numbers in this section correspond with the Standard form numbers.

(b) Supplies of Standard forms may be obtained from the nearest GSA supply depot.

§ 101-2.4901-1080 Standard Form 1080, Voucher for Transfer between Appropriations and/or Funds.

S 101-2.4901-1081 Standard Form 1081, Voucher and Schedule of Withdrawals and Credits.

§ 101-2.4902 GSA forms.

(a) The GSA forms are illustrated in this section to provide a ready source of reference. The subsection numbers in this section correspond with the GSA form numbers.

(b) Supplies of GSA forms may be obtained by addressing requests to the General Services Administration, Region 3, Office of Administration, Printing and Publications Division-3 BRD, Washington, D.C. 20407.

§ 101-2.4902-740 GSA Form 740, Invoice for Job Order Work.

§ 101-2.4902-743 GSA Form 743, Invoice for Rent.

§ 101-2.4902-789 GSA Form 789, Statement, Voucher, and Schedule of Withdrawals and Credits.

NOTE: The GSA and Standard forms referenced in §§ 101-2.102, 101-2.103, 101–2.201-1, and 101-2.201-2 are filed as part of the original document. Copies of the GSA forms may be obtained from the General Services Ad

Source of data. 101-3.105 Agency liaison.

Subpart 101-3.2-Annual Report-Real Pro Owned by the United States

101-3.200 Scope of subpart.

101-3.201

101-3.202

101-3.203

Reporting agency. Coverage.

Exclusions.

101-3.204 Reports to be submitted. 101-3.205 Optional reporting method. 101-3.206 Preparation and due dates.

Subpart 101-3.3-Annual Report-Real Pro Leased to the United States

101-3.300 Scope of subpart.

101-3.301

101-3.302

101-3.303

Reporting agency.

Coverage.

Exclusions.

Sec.

101-3.4901-1166A (I—A) Major cities. 101-3.4901-1209 GSA Form 1209: Summary of Number of Installations Owned by the United States.

101-3.4901-1209 (I) Instructions for the preparation of GSA Form 1209: Summary of Number of Installations Owned by the United States.

101-3.4901-1209A GSA Form 1209A: Comparative Summary of Properties Leased to the United States.

101-3.4901-1209A (I)

Instructions for the preparation of GSA Form 1209A: Comparative Summary of Properties Leased to the United States.

AUTHORITY: The provisions of this Part 101-3 issued under sec. 205(c), 63 Stat. 390; 40 U.S.C. 486 (c).

SOURCE: The provisions of this Part 101-3 appear at 29 F.R. 15596, Nov. 20, 1964, unless otherwise noted.

§ 101-3.000 Scope of part.

This part prescribes the procedure and forms for use by executive agencies in connection with the preparation of annual reports necessary for the maintenance and publication of inventories of real property owned by and leased to the United States as of June 30 each year.

Subpart 101-3.1-General Provisions § 101-3.100 Scope of subpart.

This subpart deals with the background, objectives, and coverage of reports in connection with the real property owned by and leased to the United States.

(a) To provide a centralized source of information on Federal real property holdings.

(b) To achieve the most effective control and economical Government-wide utilization of available property,

(c) To facilitate disposal of surplus property,

(d) To provide a basis for the intelligent evaluation and appraisal of budgetary requirements, and

(e) To establish a ready reference for answering inquiries from the Congress, the press, trade associations, educational institutions, Federal, State, and local government agencies, and the general public.

The inventory reports prescribed in this Part 101-3 shall cover land, buildings, and other structures and facilities throughout the world, which are owned by or leased to the United States, including wholly-owned Federal Government corporations.

§ 101-3.104 Source of data.

Data reported shall be based on agency real property and accounting records. § 101-3.105 Agency liaison.

Each reporting agency shall designate an official to serve as agency representative for each of the real property inventories. The same representative may be designated for the federally owned and leased real property inventories. The General Services Administration, Office of Finance and Administration, Washington, D.C. 20405, shall be advised in writing of the names of all such representatives and subsequent changes. Subpart 101-3.2-Annual Report

Real Property Owned by the United
States

§ 101-3.200 Scope of subpart.

This subpart prescribes the procedure and forms to be used by executive agencies in connection with annual reports on real property owned by the United States.

§ 101-3.201 Reporting agency.

Reports on real property owned by the United States shall be submitted by the agency responsible for the maintenance of real property records and accounts

as prescribed by General Accounting Office principles and standards and illustrated in 2 GAO 1270 and 2 GAO 7030; i.e., the agency which has control of and the authority to assign and reassign the use of the property or any portion thereof. For purposes of this inventory, the above rule shall apply regardless of the manner of acquisition or which agency is currently using the property. For example:

(a) For general purpose buildings, such as office buildings or warehouses, which are occupied by a Federal agency or agencies upon determination by GSA, and for which GSA is responsible for elevator and guard service, and for cleaning and maintenance, GSA is the reporting agency.

(b) For special purpose buildings, such as Coast Guard stations, military reservations, hospitals, and prisons, those agencies having control of building management and operation including authority to assign or reassign space in such buildings, will be considered as the reporting agencies.

§ 101-3.202 Coverage

The annual reports of real property owned by the United States shall cover land, buildings, and other structures and facilities owned by the United States throughout the world. These reports shall include the following:

(a) Unreserved public domain lands. (b) Public domain lands reserved for national forests, national parks, military installations, or other purposes.

(c) Real property acquired by purchase, construction, donation, and other methods.

(d) Real property in which the Government has a long-term interest considered by the reporting agency as being equivalent to ownership.

(e) Buildings or other structures and facilities owned by the Government whether or not located on Governmentowned land.

(f) Excess and surplus real property. (The reporting agency, as defined in § 101-3.201, shall continue to retain accountability and report excess and surplus real property pending its transfer to a Federal agency or disposal.)

(g) Buildings being acquired under the terms of the Public Buildings Pur

Annual inventory reports on real property owned by the United States shall not include the following:

(a) Properties acquired through foreclosure, confiscation, or seizure to be liquidated in settlement of a claim or debt to the Federal Government.

(b) Rights-of-way or easements granted to the Government.

(c) Lands administered by the United States under trusteeship by authority of the United Nations.

(d) Machinery and processing equipment which are not part of the realty. (e) Land held under permit from another Government agency.

§ 101-3.204 Reports to be submitted.

(a) Each agency shall prepare in accordance with instructions in § 1013.4901-1166 (I) and submit to GSA a separate report on GSA Form 1166, Annual Report of Real Property Owned by the United States (see § 101-3.4901-1166) for:

(1) Each newly acquired or previously omitted installation.

(2) Each installation received by transfer from another Federal agency which is not merged with an existing installation.

(3) Each installation with increases or decreases in cost of $1,000 or more affecting any line item or the total for the installation.

(4) Each installation declared excess or surplus, in whole or in part.

(5) Each disposal of a complete installation.

(6) Each installation for which a revision of an entry on a previous report is necessary to reflect a change in the name of an installation, date or method of acquisition of property, acreage, number and/or floor area of buildings, or predominant usage category of land, buildings, or other structures and facilities.

(b) Each agency shall prepare, in accordance with instructions in § 1013.4901-1209(I) and submit to GSA a separate report on GSA Form 1209, Summary of Number of Installations Owned by the United States (see § 101-3.49011209) for each bureau or other major organizational unit, for (1) properties in the United States; and (2) properties outside the United States. Reports on GSA Form 1209 shall be submitted whether or not changes have occurred since the previous report.

§ 101-3.205 Optional reporting method.

Agencies with electrical accounting machine equipment may make arrangements with the GSA, Office of Finance and Administration, to furnish detailed machine listings together with the supporting punch cards, in lieu of GSA Forms 1166. However, GSA Forms 1209 shall be submitted as prescribed in § 101-3.204(b).

§ 101-3.206 Preparation and due dates.

The annual inventory reports prescribed in § 101-3.204 shall be prepared as of June 30, each year. An original and one copy of each report shall be submitted to the General Services Administration, Office of Finance and Administration, Washington, D.C. 20405, not later than September 1.

Subpart 101-3.3-Annual ReportReal Property Leased to the United States

§ 101-3.300 Scope of subpart.

This subpart prescribes the procedure and forms to be used by executive agencies in connection with annual reports on real property leased to the United States.

§ 101-3.301 Reporting agency.

Reports on real property leased to the United States shall be submitted by the agency currently administering the lease and making payments to the lessor, regardless of which agency executed the original lease or is currently using the property.

all real property leased from private in dividuals, organizations, and municipa county, State, and foreign governments as evidenced by a written agreement in volving a monetary consideration and a landlord-tenant relationship. It shall also include right of use and occupancy obtained under eminent domain proceedings or equivalent procedures.

(b) Real property leased rent free or for nominal rental may be included when the property is considered significant by the reporting agency. 35 Comp. Gen. 713 is suggested to a guide to help resolve questions pertaining to the definition of nominal payment.

§ 101-3.303 Exclusions.

Items to be excluded from the annual reports are: (a) real property occupied under permit or other arrangements with other Federal agencies or wholly owned Federal Government corporations; (b) leasehold improvements (Governmentowned buildings or structures located on leased land shall be reported as owned); (c) rights-of-way and easements; and (d) real property leased rent free or for nominal rent when property is not considered significant by the reporting agency.

§ 101-3.304 Reports to be submitted.

(a) Each agency shall prepare, in accordance with instructions in § 101-3.4901-1166A(I) and submit to GSA a report of its leased real property holdings on GSA Form 1166A, Annual Report of Real Property Leased to the United States (see § 101-3.4901-1166A).

(b) Each agency shall prepare, in accordance with instructions in § 101-3.4901-1209A(I) and submit to GSA a separate report on GSA Form 1209A, Comparative Summary of Properties Leased to the United States (see § 101-3.49011209A), for each bureau of other major organizational unit, for: (1) properties in the United States; and (2) properties outside the United States.

§ 101-3.305 Optional reporting method.

Agencies with electrical accounting equipment may make arrangements with the General Services Administration, Office of Finance and Administration, to