verification, subject only to the availability of funds and adjustments for obvious significant errors in dollar amounts. The agencies are responsible for establishing an adequate followup system to ensure that goods and materials paid for are received.

(c) Agencies may use GSA Form 789 (Illustrated at §101-2.4902-789) in processing payments to GSA in all cases where disbursing offices can place the credit to the appropriate account without the transmittal of a check to the GSA billing office. The Department of the Treasury disburses payments for certain agency accounting stations; these stations shall send the original and two copies of the GSA Form 789 to the Treasury regional offices for processing in accordance with the instructions contained in Treasury Department Circular No. 495, Second Revision, Procedures Memorandum No. 1, as amended. Agencies making payments by check shall arrange for one copy of the GSA Form 789 to be transmitted with the check when it is forwarded to GSA.

[42 FR 55812, Oct. 19, 1977]

§ 101-2.106 Adjustments.

(a) Exceptions noted either at the time of payment or in postaudit (subject to the provisions of automatic adjustment procedures in paragraph (d) of this section, below) shall be brought to the attention of GSA either by notation on the billing statement or by separate communication. Approved adjustments will be reflected appropriately in subsequent billings.

(b) Agencies shall notify GSA immediately of discrepancies or deficiencies in shipments or nonreceipt of shipments so that appropriate action may be taken. The discrepancies or deficiencies shall be submitted to the GSA office which made or directed shipment in accordance with GSA Handbook, Discrepancies or Deficiencies in GSA or DOD Shipments, Material, or Billings (FPMR 101-26.8).

(c) Adjustments of billings or payments for supplies or services are not required and should not be requested or made whenever the difference involved resulting from over or under deliveries or over or under charges is $25 or less on any line item on a bill or for any

bills more than 1 year old from the date of billing. This shall not be construed to eliminate billings and payments for requisitioned items of $25 or less. In connection with GSA Federal Supply Service activities, subpart 10126.8 is applicable to adjustments for discrepancies or deficiencies in shipments of materials. To minimize followup, research, and collection costs intragovernmental transactions, agencies are urged to follow the most liberal policy possible in determining whether to request adjustment. To further expedite settlement of accounts between GSA and the billed agencies, such settlement may be made by mutual agreement, regardless of amount, without reference to the General Accounting Office.

on

(d) Adjustments of billings or payments for supplies or services of $25 or less explained in paragraph (c) of this section do not apply to reimbursable commercial toll charges in the Federal Telecommunications (FT) Fund. However, each agency head shall be responsible for establishing controls over the use of telephones adequate for ensuring that long distance telephone calls are made only when they are the most economical and practicable means of communications available for transaction of Government business. Such controls should also ensure that commercial telephone facilities are used only when Government-owned or leased facilities are not available or when commercial telephone facilities are more economical than Government-owned or -leased facilities (7 GAO 25–3). Agencies are responsible for establishing an adequate followup system to determine if any toll charges were unofficial or uncertifiable. In the event the billing contains charges of this nature, the department or agency shall:

(1) Investigate and recover from the individual the amount of such charges;

(2) Take appropriate disciplinary action against individuals making unauthorized unofficial calls; and

(3) Refer to GSA all uncertifiable calls remaining in doubt after the above procedures have been carried out with a written statement that investigation does not substantiate either payments pursuant to 31 U.S.C. 680a or

further collection efforts by the department, establishment, or agency.

Upon receipt of the above statement for uncertifiable calls, GSA will refer these charges to the telephone company for adjustment and provide credit to the agency.

(e) Credit adjustments for authorized return sales will be issued by GSA upon receipt of the returned material. The credit will be included on the next bill issued.

[42 FR 55812, Oct. 19, 1977, as amended at 43 FR 21883, May 22, 1978]

§ 101-2.107 Statements of account.

A statement of account is mailed quarterly to each agency billed office for unpaid items outstanding on each major revolving fund of GSA. Agencies shall make appropriate notations on the statement regarding the status of each item classified as delinquent and return the statement to GSA.

[42 FR 55813, Oct. 19, 1977]

Subpart 101-2.2-Advances

§ 101-2.200 Scope of subpart.

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

Advance billings are rendered for the following transactions:

(a) Quarterly advance bills are rendered for reimbursable space occupancy and related costs on GSA Form 743, Invoice for Rent (illustrated at § 101-2.4902-743), at fixed rates per square foot based on estimated costs. Itemization of the elements of costs is not shown in the advance bill, nor is the bill adjusted 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. Self-liquidating advance agreements

101-3.204 Reports to be submitted. 101-3.205 Optional reporting method. 101-3.206 Preparation and due dates. 101-3.207 Supplementary information. Subparts 101-3.3-101-3.48 [Reserved]

Subpart 101-3.49-Forms and Reports 101-3.4900 Scope of subpart. 101-3.4901 GSA forms. 101-3.4901-1166 GSA Form 1166: Annual Report of Real Property Owned by or Leased to the United States.

101-3.4901-1166(I) Instructions for the preparation of GSA Form 1166: Annual Report of Real Property Owned or Leased to the United States.

101-3.4901-1166(I-A) Major cities. 101-3.4901-1209 GSA Form 1209: Summary of Number of Installations Owned by or Leased to the United States. 101-3.4901-1209(I) Instructions for the preparation of GSA Form 1209: Summary of Number of Installations Owned by or Leased to the United States.

AUTHORITY: Sec. 205(c), 63 Stat. 390 40 U.S.C. 486(c).

SOURCE: 29 FR 15596, Nov. 20, 1964, unless otherwise noted.

§101-3.000 Scope of part.

This part prescribes that procedures and forms for use by executive agencies in preparing annual reports necessary for the maintenance and publication of inventories of real property owned by and leased to the United States as of the last day of September of each fiscal year.

[54 FR 38673, Sept. 20, 1989]

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.

§ 101-3.101 Background.

(a) The inventory of Federal real property was initiated and is being continued at the request of the Senate Committee on Appropriations.

(b) The House Committee on Government Operations requests data annu

ally on all federally owned real property for inclusion in its real and personal property inventory reports.

(c) Executive Order 12411 and related regulations require annual review of agency goals and plans in the area of space reduction and property disposals. [29 FR 15596, Nov. 20, 1964, as amended at 54 FR 38673, Sept. 20, 1989]

§ 101-3.102 Program objectives.

The principal objectives of the Governmentwide real property inventory program are:

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

(b) To track space utilization of reporting agencies;

(c) To identify underutilized property;

(d) To achieve the most effective control and economical Governmentwide utilization of available property;

(e) To facilitate disposal of surplus property;

(f) To evaluate the compliance of reporting agencies with the provisions of Executive Order 12411 and implementing regulations;

(g) To provide a basis for the intelligent evaluation and appraisal of budgetary requirements; and

(h) 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.

[54 FR 38673, Sept. 20, 1989]

§ 101-3.103 Coverage.

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 agenсу real property and accounting records.

§ 101-3.105 Agency Liaison.

Each reporting agency shall designate an official to serve as agency

§ 101-3.201 Reporting agency.

Reports on real property owned by and leased to 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 for owned property. 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.

(c) For leased property, the agency currently administering the lease and making payments to the lessor, regardless of which agency executed the original lease or which agency is currently using the property.

§ 101-3.202 Coverage.

The annual reports of real property owned by or leased to the United States shall cover land, buildings, and other structures and facilities owned by the United States throughout the world and all real property leased from private individuals, organizations, and municipal, county, state, and foreign governments, as evidenced by a written agreement involving 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. 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 or leased to the Government whether or not located on Government-owned 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 Purchase Contract Program or Lease Purchase Agreements (39 U.S.C. 2103, 40 U.S.C. 356). Buildings shall be reported upon completion of construction. Separate annual reports shall also be submitted for real properties held in trust by the Federal Government.

(h) Each lease executed for land only, with an annual rental of $500 or more. (i) Each lease executed for a building location(s), other structures and facilities, or combination thereof (whether