TABLE OF CONTENTS
| Topics | Sections |
| OVERVIEW | 3.1 What is the purpose of this chapter? 3.2 What is the scope of this chapter? 3.3 What are the objectives of this chapter? 3.4 What are the authorities for this chapter? |
| RESPONSIBILITIES | 3.5 Who is responsible for maintaining a complete and accurate inventory of assets? |
| INVENTORY | 3.6 Where is the inventory of constructed real property assets maintained? 3.7 What is the Federal Real Property Profile, and how is it used? 3.8 What is the Federal Accounting Standards Advisory Board, and where can employees find more information about their standards and guidance? 3.9 What data does the inventory include? 3.10 How is the real property inventory verified and validated each fiscal year? |
| GUIDES | 3.11 What other guidance is available on the detailed procedures for maintaining a complete and accurate inventory of assets? |
OVERVIEW
3.1 What is the purpose of this chapter? This chapter establishes the U.S. Fish and Wildlife Service’s (Service) policy for maintaining a complete and accurate inventory of all constructed real property infrastructure (i.e., assets).
3.2 What is the scope of this chapter? This chapter applies to all constructed real property assets that the Service owns, leases, or manages.
3.3 What are the objectives of this chapter? Our objectives are to:
A. Maintain current and accurate inventories of constructed real property assets and their attributes sufficient to allow us to understand the nature, extent, and location of our holdings and the relative importance of each asset to our mission;
B. Ensure that accuracy and completeness of inventory information on assets and their attributes are verified and validated each year in preparation for sending the mandatory Governmentwide Federal Real Property Profile (FRPP) to the Office of Management and Budget (OMB) and publishing it in the General Services Administration’s (GSA) Real Property Reports;
C. Ensure that accuracy and completeness of accounting for assets follows the Generally Accepted Accounting Principles (GAAP) for Federal financial reporting entities with recognized accounting standards that the Federal Accounting Standards Advisory Board (FASAB) publishes on their Standards & Guidance website; and
D. Enable strategic decision making, including prioritization of assets for investments and divestiture.
3.4 What are the authorities for this chapter? See 372 FW 1 for the authorities and definitions of terms for all the chapters in Part 372.
RESPONSIBILITIES
3.5 Who is responsible for maintaining a complete and accurate inventory of assets? See 372 FW 1 for the overall responsibilities of Service management for constructed real property. Table 3-1 below is specific to the content of this chapter.
Table 3-1: Responsibilities for Maintaining a Complete and Accurate Inventory of Assets
| These employees... | Are responsible for... |
| A. The Chief – National Wildlife Refuge System (NWRS) | (1) Coordinating the Service’s annual FRPP and FASAB reporting and sending it to OMB through the Department of the Interior (Department). See section 3.9 for more information about the inventory, and (2) Developing and implementing the policy in this chapter. |
B. Service Directorate members | Working in coordination with the Chief – NWRS to develop and implement the policy in this chapter. |
| C. The Chief, Infrastructure Management Division (IMD), Headquarters | Ensuring data are complete and accurate by resolving data anomalies and discrepancies. |
| D. National Conservation Training Center (NCTC) Director, Regional Directors, and Assistant Regional Directors who manage constructed real property | Ensuring that, for all constructed real property assets within their jurisdiction: (1) A current and accurate inventory of all owned, leased, and managed assets and their attributes is maintained in the Financial and Business Management System (FBMS); (2) Each asset has an accurate Asset Priority Index (API) score to assist in prioritizing project plans and budgets; (3) The inventory data, components, and associated attributes are complete and accurate prior to submitting the Annual Real Property Inventory certification; and (4) Realty personnel coordinate with Regional Infrastructure Management Division personnel during the pre-acquisition planning phase of land acquisition to ensure all constructed real property associated with the land is accurately recorded within 30 days. |
| E. Regional Infrastructure Management Division Chiefs | (1) Completing FRPP and real property inventory data quality reviews by following the Service’s and Department’s timelines and guidance, and coordinating with Regional Realty Chiefs and Field Station Managers to collect, verify, and input data to ensure a complete and accurate inventory; and (2) Coordinating with: (a) Field Station Managers to ensure all asset acquisitions and disposals are fully and promptly documented and processed in FBMS and the Service Asset and Maintenance Management System (SAMMS); (b) Joint Administrative Operations Financial Operations Real Property Team and Field Station Managers to ensure all asset acquisitions and disposals are fully and promptly documented and processed in FBMS and SAMMS; and (c) Field Station Managers and staff on annual assessments to ensure inventories and work orders are complete and accurate. |
| F. Field Station Managers | (1) Verifying and validating the accuracy and completeness of real property inventory data, including Geographic Information System (GIS) coordinates and associated work orders each year in preparation for mandatory Governmentwide FRPP and FASAB reporting; and (2) Coordinating with their Regional Infrastructure Management program before the acquisition of any new real property. |
INVENTORY
3.6 Where is the inventory of constructed real property assets maintained? The official database of record for real property inventory information is FBMS. We must document all acquisitions, disposals, modifications, etc. that affect real property inventory accuracy, FRPP data elements (such as predominant use, size, and current replacement value), and disposals of assets in FBMS as they occur. We must fully and accurately transfer data that are maintained in SAMMS to FBMS prior to the FRPP submission.
3.7 What is the Federal Real Property Profile (FRPP), and how is it used?
A. Executive Order 13327 established the FRPP as the Federal Government’s database of real property. It includes summary data for the Government's inventory of land, building, and structure structure
Something temporarily or permanently constructed, built, or placed; and constructed of natural or manufactured parts including, but not limited to, a building, shed, cabin, porch, bridge, walkway, stair steps, sign, landing, platform, dock, rack, fence, telecommunication device, antennae, fish cleaning table, satellite dish/mount, or well head.
Learn more about structure assets around the world, as of September 30th of each year. For the Service, the land portion of this report includes lands we classify as administrative sites, but it excludes stewardship lands and heritage assets in the National Wildlife Refuge System and the Fish and Aquatic Conservation program. The FASAB standard requires that entities reference a note on the balance sheet that discloses information about heritage assets and stewardship land, but no asset dollar amount should be shown.
(1) Stewardship land is federally owned land set aside for the use and enjoyment of present and future generations. This land is not used or held for use in general Government operations. Stewardship land is measured in non-financial units such as acres of land, acres or miles of lakes, rivers or marine waters, and the number of national wildlife refuges and marine national monuments. Examples of stewardship land include Service lands and waters without assets, wilderness areas, and any land or waters without assets used to enhance ecosystems for the benefit of wildlife and plant species and their habitats and conservation overall.
(2) Heritage assets are Government-owned assets that have one or more of the following characteristics: historical or natural significance; cultural, educational, or artistic importance; or significant architectural characteristics. The cost of heritage assets often does not determine and is not relevant to their significance. The most relevant information about heritage assets is non-financial.
B. The Federal Property Management Reform Act of 2016 and the Federal Assets Sale and Transfer Act of 2016 require agencies to report all owned, leased, and otherwise managed Federal real property assets within and outside the United States, including improvements on Federal land.
C. OMB, the Department, GSA, and others use FRPP data to guide decisions on asset management and budgeting. It can have far-reaching impacts on our operations.
3.8 What is the Federal Accounting Standards Advisory Board (FASAB), and where can employees find more information about their standards and guidance? The FASAB serves the public interest by improving Federal financial reporting through issuing Federal financial accounting standards and providing guidance after considering the needs of external and internal users of Federal financial information. Service Manual chapter 260 FW 7, Plant, Property, and Equipment Financial Management Guidance Handbook includes additional detail.
3.9 What data does the inventory include?
A. Each constructed real property asset is assigned a unique identification number.
B. The Service collects components and attributes of an asset to form a complete record. The data elements are listed in the guidance GSA issues annually in the FRPP, specifically the Federal Real Property Council (FRPC) Data Dictionary.
(1) A component, as defined in the Facility Management (FM)-01: Condition Assessment User Guide, is an element of an asset that would not have a functional purpose without the asset that it is a part of (e.g., an elevator is a component of a building because without the building there would be no need for the elevator).
(2) An attribute, as used in the FRPC Data Dictionary, refers to the status of an asset. Current mission status and historical status are two examples. The annual FRPC Data Dictionary lists attributes required for buildings, land, and structure assets.
C. The Department issues annual FRPP reporting guidance, which includes Department-specific data requirements, timelines, and procedures for completing the FRPP report. See the Department’s Acquisition, Arts, and Asset Policy (DOI-AAAP), specifically DOI-AAAP-0003, Use of FBMS to Capture Real Estate Object Costs;DOI-AAAP-0019, Use of FBMS for DOI Federal Real Property Profile Data;DOI-AAAP-0089, Physical Inventory Requirements for Capitalized Real Property; and DOI-AAAP-0160, Real Property Data Systems and Reporting.
D. Non-FRPP elements in the inventory include additional measurements, construction year, predominant construction material, public use, disability access, etc. We include other information systems specific to roads, parking lots, bridges, dams, and quarters.
3.10 How is the real property inventory verified and validated each fiscal year? To develop the FRPP each fiscal year:
A. Field Station Managers verify the accuracy of all items for the constructed real property for which they are responsible and certify that a physical onsite inventory has been conducted.
B. Regional offices check the field stations’ work for quality and certify that the inventory information for their Regions is complete and accurate.
C. Headquarters personnel in the IMD perform a final quality control check, ensure data are complete and accurate, work with Regions and NCTC to resolve data anomalies and discrepancies, and submit data to the Department, adhering to guidance from OMB, GSA, the Office of Acquisition and Property Management, and the Business Integration Office.
D. The Department reviews the bureaus’ reports before submitting them to the OMB, through GSA.
GUIDES
3.11 What other guidance is available on the detailed procedures for maintaining a complete and accurate inventory of assets? Employees can find more information about inventorying assets in:
A. Service Manual chapter 260 FW 7 and the associated Real Property Financial Management Handbook provide detailed guidance on the financial aspects of managing real property;
B. The Department’s annual guidance for Federal real property reporting;
C. GSA’s Federal Real Property Council Guidance Library; and
D. FBMS Release Notes and DOI-AAAP releases for real property describe business procedures and standards in FBMS for recording acquisitions and disposals to ensure that our inventory is complete.