Procedural
Requirements
Effective Date: October 08, 2024
Expiration Date: October 08, 2029
|
|
NASA Procedural Requirements |
NPR 8800.15F Effective Date: October 08, 2024 Expiration Date: October 08, 2029 |
| | TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL | |
2.1.1 Ownership and Accountability
a. FRED is the responsible organization for ownership and accountability of all real property owned, leased, and otherwise managed by NASA.
b. NASA responsibility for real property improvements occurs upon acceptance of accountability by the RPAO at beneficial occupancy, physical completion, financial completion, or transfer.
c. For in-granted real property, NASA accountability occurs upon execution of real estate agreements by the RECO.
2.1.2 Central Repository for Real Property Documents
a. FRED is the responsible organization for managing and maintaining Agency real property records.
b. Land acquisition and disposal records are maintained in the central repository at NASA Headquarters.
c. The RPAO shall record real property land acquisitions and disposals with the local County Recorder's Office, keep an electronic copy, and provide originals and copies of the as-recorded document or filing receipt to the REB Records Manager.
d. The RPAO creates, retains, and maintains electronic real property record files at the Center in accordance with NRRS 1441.1, NASA Records Retention Schedules.
2.2.1 RPMS is the official NASA-wide electronic data system for maintaining and reporting real property data. The primary role of the RPMS is to maintain a record of all required activity and changes to NASA’s real property portfolio.
2.2.2 Classification of Real Property
2.2.2.1 General Classifications
NASA real property assets are classified into one of the following five categories, which are consistent with the FRPC Guidance for Real Property Inventory Reporting,7 also known as the FRPP Data Dictionary and the NASA Financial Accounting System:
a. Land – This includes all property owned or acquired on a fee-simple basis or through a real estate agreement (e.g., lease) including mineral, air, and water rights.
b. Improvements to Land – This includes non-permanent, depreciable improvements to fee-simple land used in general operations as well as landscaping and earthwork.
c. Buildings – This includes buildings and improvements to buildings as well as all equipment that is built in, affixed to, or installed in a manner that brings functionality to the facility. This includes special foundations, anchoring, or unique utility requirements. Buildings are located on fee-simple land.
d. Other Structures and Facilities – This includes construction and improvements of structures and facilities such as airfield pavements, harbor and port facilities, power production facilities and distribution systems, research and development facilities other than buildings, as defined above, roads, parking lots, and bridges located on fee-simple land. This classification also includes structures that are not completely enclosed like picnic shelters, pavilions, and covered storage areas. Equipment that is built-in, affixed to, or installed in a manner that brings functionality to the facility may also be included in this category.
e. In-grants and Leasehold Improvements – This includes improvements made by or on behalf of NASA to in-granted land, buildings, other facilities, easements, and rights-of-way (ROWs).
2.2.2.2 NASA Facility Classification Codes
The NASA Facility Classification Coding System is a hierarchical scheme of real property types and functions that serves as the framework for identifying, categorizing, and analyzing NASA’s inventory of land and facilities around the world. The primary intent of the system is to classify facilities according to the function they serve.
a. For a facility with multiple uses, the predominant use will determine its classification, typically on a square footage basis. If a clear predominant use cannot be determined, the RPAO will work with the FUO to determine the most representative classification to use.
b. The NASA Real Property Classification Guide provides details of the coding system and cross-references to the GSA usage codes and to the NASA general ledger accounts.
2.2.3 Establishment and Maintenance of Real Property Records
2.2.3.1 Every real property asset that is owned, leased, occupied, used, and/or controlled by NASA, including GOCH real property, is classified as land, improvements to land, buildings, other structures and facilities, or in-grants or leasehold improvements, and is entered into the RPMS. Real property records are established for each individual asset regardless of actual or historical cost.
2.2.3.2 Real property assets and/or improvements to assets, funded by NASA appropriations, received as in-kind consideration, donation, or transferred from another non-NASA entity, are recorded as NASA-owned in the RPMS at acquisition cost, assessed Fair Market Value (FMV), or other appropriate basis, unless a specific statute is passed into law to allow ownership to reside with another entity. This also includes in-grant leasehold improvements made to assets owned by others but funded by NASA.
2.2.3.3 RPAOs shall:
a. Maintain accurate, up-to-date records in the RPMS on all NASA-owned, leased, or otherwise managed real property assets. All hard copy documentation should be scanned and stored electronically in RPMS as an attachment to the asset record using the naming convention identified in paragraph 2.2.3.4c below and stored in the RPAO’s filing system.
b. Attach a photo of each facility to the asset record in RPMS. This photo should be updated with each tri-annual inventory.
c. Enter each transaction in RPMS and attach the supporting attachment document using the following naming convention for the NF1046 voucher: Center- “FY” Fiscal Year- business entity (4 digit)- property number- transaction line number (3 digit). e.g. GRC-FY22-1066-0351-012.
2.2.4 Recordable Events
RPMS data consists of information related to historical and current real property activities. The primary function of RPMS is to serve as the system of record for all real property data. As a result, the RPAO shall record all transactions required by this NPR as recordable events in RPMS. Each real property acquisition, transfer, addition, modification, improvement, alteration, rehabilitation, replacement, or divestment is treated as a single event. These include:
a. New real property assets. New asset records are created in RPMS upon approved funding for construction (New Asset Planned) or when acquired (New Asset). Real property assets are recorded in RPMS in accordance with Section 2.3.2, New Real Property Assets.
b. Changes in value of existing assets.
(1) Any activity and/or event to modify, repair, better, enhance, or the like that is equal to or greater than $100,000 is included in the RPMS as a recordable event. This also applies to decreases in the value of existing real property assets. These activities are explained in greater detail in Section 2.3.3, Modifications to Existing Real Property Assets.
(2) The RPAO has the discretion to record changes in value under $100,000, including those with no cost. For example, the addition of a parking lot may merit addition to the RPMS property card, and related square footage, regardless of construction cost.
c. When a non-NASA entity makes improvements, modifications, additions, betterments and/or the like to a NASA real property asset, the funding entity will be responsible for ownership and accountability of the activity in accordance with the applicable real estate agreement. This responsibility is to be included in the real estate agreement’s accountability article.
(1) In accordance with NPR 8820.2, a NF1509, Facility Project Approval & Cost Estimate Document that identifies the extent of the new construction and/or improvement is submitted by the non-NASA entity to the RPAO, FPM, and CoF Manager for FRED approval.
(2) Upon the non-NASA entity’s departure from the facility, and if the non-NASA entity fails to remove the improvements as required by the real estate agreement and NASA does not choose to remove the improvements at the non-NASA entity’s cost, the improvements are recorded in the RPMS in accordance with Section 2.2.3.2 of this NPR. The acceptance of these improvements must comply with law and requires the approval of the appropriate NASA stakeholders.
(3) The RPAO shall coordinate any proposed acceptance of these improvements with OGC and OCFO to ensure all Federal rules and laws are followed.
(4) Upon approval, the RPAO shall record any improvements on a NF1046.
d. Changes in asset characteristics. In addition to value changes, any change to an asset in terms of capability, capacity, assignment, name, utilization, functionality, status, inventory, etc., is also considered a recordable event regardless of any cost impact. These transactions are covered above in Section 2.2.4.b, Changes in value of existing assets.
2.2.5 Capital Events
A capital event is any recordable event that meets the requirements for capitalization as set forth in NPR 9250.1.
Note: In this NPR, “Capital” refers only to the recording of an event in the OCFO-maintained Asset Accounting Module of NASA’s Systems Applications and Products (SAP) system.
2.2.5.1 NASA requires that NF1739 be completed prior to acquisition of any facilities and related property whose total cost approaches the capitalization threshold. The requirements for NF1739 are provided in NPR 9250.1.
2.2.5.2 When a capital project is complete, the FPM, RPAO, and OCFO should work closely to verify that all amounts recorded on the NF1046 are accurate.
2.2.6 Other Notable Transactions
2.2.6.1 Energy Savings Performance Contracts (ESPCs)/Utility Energy Services Contract (UESC) arrangements generally result in real property assets that become the property of NASA. These improvements are included in RPMS upon completion of the project. The RPAO shall coordinate this entry with the OCFO.
2.2.6.2 Facilities maintenance activities as defined in Appendix A will not be individually recorded in the RPMS. However, facilities Operations and Maintenance (O&M) are captured each fiscal year for reporting to the FRPP.
2.2.6.3 Impairment losses of real property occur when a NASA real property asset loses value due to a mishap, an act of nature, and/or operational obsolescence, and NASA does not plan to repair it.
a. Center personnel conduct facility assessments on a regular basis using various means such as the Deferred Maintenance Assessment, Inventory, and/or facility user notification.
(1) When a real property asset is identified as degraded, the Center will report this degradation to the Center FURB.
(2) The FURB shall determine if the real property asset should be repaired or disposed of and report all determinations to the RPAO and FUO.
b. In the event of a mishap or natural disaster, Center Operations will conduct damage assessments to determine what real property assets were damaged and if the Agency should repair the assets.
(1) The assessment will be provided to the RPAO and FUO.
(2) The assessment will include a description of the impairment and any calculations used to determine the impairment loss.
(3) The RPAO will update the RPMS, identifying the appropriate asset status (to be repaired or not), and will notify the property accountant of the determination and provide any necessary supporting documentation.
(4) In cases where a real property asset will be repaired but is uninhabitable, the RPAO will continue to update the RPMS until the repairs are made and the real property asset is habitable.
2.3.1 Each real property recordable event is treated as a single event.
2.3.2 New Real Property Assets
New assets are recorded in RPMS, including land, buildings, and facilities and other structures, regardless of cost and/or value.
2.3.2.1 Construction
In accordance with NPR 8820.2, when NASA constructs new facilities with an estimated cost greater than $1 million, the project falls under the jurisdiction of the CoF Program. New facilities with an estimated cost of less than $1 million are considered local authority projects. Local authority projects follow the same process as CoF, except for the funding approval process.
a. If the acquired real property asset includes a building with utilities and other structures serving the building, the building will be entered as an individual asset in the RPMS. The other parts, which may include utilities, roads, sidewalks, and parking areas, will be entered under those classifications.
b. The dividing line between the building and the other assets will be an imaginary five-foot line outside of the building. This line defines the building’s footprint, and the costs inside the five-foot line are accountable to the building. The costs for the other parts should be accounted for in the appropriate classification.
2.3.2.2 Purchases
When a new asset is purchased instead of constructed, the asset is recorded at actual cost plus any associated costs to install, including any transportation charges. This includes related personal property/collateral equipment. Any invoices or other approved cost reports to support the actual cost and installation of the asset are included with the NF1046.
2.3.2.3 Assets Found on Station
When an unrecorded real property asset is found on or in NASA-owned, leased, or otherwise managed real property, the asset is identified as “found on station.” Found on station assets are recorded in the RPMS, even in the absence of documentation. For these assets, the original documentation to support cost may not be available. In this case, an engineering estimate will need to be performed. This engineering estimate should be based on the cost of similar assets at the time of acquisition and/or discounting the asset based on inflation. If the found-on station asset’s estimated value is greater than the capitalization threshold, the RPAO shall follow the guidance of Section 2.2.5, Capital Events, of this NPR.
2.3.2.4 In-grants
An in-grant is a non-permanent transfer of real property rights to NASA by means of lease, easement, permit, or license. When NASA enters into an in-grant agreement, the RPAO and the RECO shall coordinate the activity to ensure the in-grant is properly recorded in the RPMS and that a copy of the executed in-grant is attached.
2.3.3 Modifications to Existing Real Property Assets
Modifications to existing real property assets in the NASA portfolio are recorded, by transaction, in the RPMS.
2.3.3.1 Leasehold Improvements
When NASA-funded improvements are made to in-granted real property, those improvements are recorded as leasehold improvements in the RPMS. This includes improvements made directly by NASA and improvements made through lease payments. The RECO provides this information to the RPAO.
2.3.3.2 Rehabilitation and Modification
Such an alteration of an existing real property asset includes facility work required to restore and enhance, alter, or adjust a facility or component (including related personal property/collateral equipment) to such condition that it can be more effectively used for its designated purpose or to increase its functional capability. Modifications may extend the useful life, enlarge or improve the capacity, or change or enhance the performance or functionality of the item.
2.3.3.3 Repair and Emergency Repair
This covers facility work required to restore a facility or component, including related personal property/collateral equipment, to a condition substantially equivalent to its originally intended and designed capacity, efficiency, or capability. It includes the substantially equivalent replacements of utility systems and related personal property/collateral equipment necessitated by incipient or actual breakdown. It includes restoration of function, usually after failure or damage by storm, flood, fire, accident, or earthquake (emergency repair). These transactions are recorded in RPMS but may not add value or be capital in nature.
2.3.3.4 Improvement, Betterment, and Enhancement
This includes remodeling, improving, extending capacity, or making other changes to a facility, either within an area or a full renovation and exclusive of maintenance repairs that are preventive in nature, that generally are needed to meet new or changing requirements.
2.3.3.5 Addition and Increase in Capacity
This refers to a physical increase to a real property asset that adds to the overall dimensions or capacity of the asset. It includes increases in output of facilities that are not measured in dimensional terms such as square footage.
2.3.3.6 Changes in Functionality
This is a physical change to a real property asset that alters the purpose or functionality of the asset (e.g., converting a warehouse into an administrative building). In this event, the asset classification is also updated.
2.3.3.7 Divestments
a. All real property divestments, including demolition, Federal transfer, sale, public benefit conveyance, lease termination or expiration, or other means, are fully documented in the RPMS in accordance with Chapter 7 of this NPR.
b. The RPAO shall notify the Center OCFO when the decision is made to dispose of real property. An additional notification is required upon completion of the disposition.
2.3.3.8 Changes in Characteristics of Existing Assets
a. When any of the characteristics associated with a real property asset recorded in the RPMS changes (e.g., status, sustainability), the RPAO shall record the change in the RPMS and document the change on the NF1046.
b. The RPAO shall attach the NF1046 and any supporting documentation to the record in RPMS.
2.3.4 Transfer and Donations
2.3.4.1 Transfers from Another Federal Agency
a. NASA does not have direct authority to accept title to real property from another Federal agency without authorization under public law. Any transfer from another Federal agency will occur through the GSA. This generally occurs when the transferring agency submits the real property as excess to GSA. Once the property is excessed to GSA, NASA can request to acquire the real property.
b. FRED shall coordinate the transfer with GSA through the RPAO.
c. Upon approval of the transfer, the assets will be recorded in RPMS based on the transfer documentation received from the transferring agency. Federal transfers are documented on NF1046 or DD Form 1354, Transfer and Acceptance of DOD Real Property.
2.3.4.2 Transfers from Others
a. For the purposes of accountability, transfers from non-federal sources are treated as donations and require approval by the Director, FRED, after proper coordination through Agency stakeholders, to include OGC and OCFO.
b. The Center shall coordinate with the COI and the RPAO to request all donations of real property to NASA, from the Director, FRED.
c. The RPAO shall coordinate all donation requests and route them through the Center stakeholders, OGC, and FRED for approval prior to NASA taking possession.
d. Any transfer from others that cannot be classified as a donation is handled using the acquisition process defined in Chapter 4 of this NPR.
e. Any transfer or donation of land may require title approval considerations in accordance with Section 4.4.5. FRED will consult with GSA prior to accepting land transfers or donations.
2.3.4.3 Transfers to and from Personal Property
The RPAO shall coordinate any personal property transfers, including related personal property/collateral equipment, with the Center SEMO. This occurs when an item that can independently be classified as personal property/equipment, such as a trailer or related personal property/collateral equipment, is removed from a real property status.
2.3.5 Other Recordable Events
2.3.5.1 Land
a. All interests in land are recorded in the RPMS, by event, with a distinction between the various types of interest. Land acquired in fee-simple title is designated as NASA-owned land and lesser interests are recorded under the appropriate interest, i.e., leased, other Federal Government-owned, withdrawn land, etc.
b. The value of the land is recorded in the RPMS at full cost of the acquisition if purchased. This includes the price paid for the land and any ancillary costs to acquire, such as recording or contract fees. Land is assumed to last indefinitely and will not be depreciated.
c. As with all real property assets, the value of land is recorded at historical cost in RPMS and will not be adjusted to reflect FMVs.
2.3.5.2 Improvements to Land
Examples of land improvements include paved parking areas, fences, outdoor lighting, landscaping, and the like. Land improvements are recorded separately from land because land improvements have a limited life and are depreciated. Improvements to land are recorded in RPMS by type (e.g., fencing) based on the NASA Classification Code for the asset (e.g., 872-10 Security Fencing and Walls).
2.3.5.3 Land Classifications
All NASA-owned, leased, and otherwise managed land is recorded in the RPMS and categorized by acreage into one of three classes in accordance with the Statement of Federal Financial Accounting Standards (SFFAS) Standard 59, Accounting and Reporting of Government Land.8 The three classes are as follows.
a. Conservation and Preservation Land
b. Operational Land
c. Commercial Use Land
2.3.5.4 Government-Owned, Contractor-Held (GOCH) Real Property
NASA may provide its contractors or grantees facilities and/or funding to acquire property in order to perform contractual requirements. All such property is reported to NASA on at least an annual basis using the NF1018 and is submitted to the Center’s IPO.
a. Upon receipt, the IPO shall forward all NF1018 forms that report real property additions or deletions to the RPAO.
b. The RPAO shall transfer any real property NF1018 activity onto a NF1046 and record in RPMS.
2.3.5.5 In-grants and Out-grants
All in-grants and out-grants are recorded in RPMS. RPMS serves as the system of record for all in-grants and out-grants. In-grant and out-grant activities are covered in Chapter 6 of this NPR.
2.3.6 Related Personal Property/Collateral Equipment
Related personal property/collateral equipment is personal property that is affixed and becomes an integral part of real property. This property can be related to, designed for, or specifically adapted to the functional capacity of the real property, and removal of this property would diminish the economic value or functional capability of the real property. As defined in this NPR, related personal property/collateral equipment can consist of building-type equipment and built-in large, substantially affixed equipment. This equipment is recorded in the RPMS as part of the real property asset it supports.
a. Building-type equipment usually consists of components of real property such as elevators, transformers, compressors, heaters, ventilators, and air-conditioners. See NPR 4300.1 for more information. This equipment is recorded in the RPMS as part of the real property.
b. Built-in large, substantially affixed equipment includes property of any type other than building support equipment that is installed or built, such as antennas, tracking stations (telemetry, radar and controls), clean rooms, vacuum chambers, or vibration testing equipment. The cost of the equipment and the installation, including building envelope modifications, special foundations, and utility services, is recorded in RPMS.
2.3.7 NASA Form 1046 Requirements
2.3.7.1 Within 30 calendar days of transfer of title to NASA or issuance of beneficial occupancy by the CO, whichever occurs first, the FPM or other designated NASA representative responsible for monitoring the acquisition or improvement shall complete and forward NF1046 to the RPAO for acceptance.
2.3.7.2 The transfer of title to new construction, capital improvements, and the like is considered to have been passed to NASA at financial completion when an authorized NASA representative has done both of the following:
a. Certified in writing that all required contracted improvements have been accepted.
b. Approved all related invoices for payment.
2.3.7.3 The three types of acceptance on NF1046 are:
a. Beneficial occupancy that is granted when facilities are used by NASA, in whole or in part, before the construction has been fully completed, which can be due to either:
(1) Disagreement on the existence of or need for correction of deficiencies.
(2) Lack of completion of system testing or checkout.
b. Physical completion differs from financial completion and is subject to any conditions stated on NF1046. Physical completion is used when final payment has not been completed.
c. Financial completion gives complete ownership to NASA and custody of the property to the Center accepting the transfer. Financial completion is to be used when the facility is completed, and all invoices have been paid.
If initial acceptance is physical completion or beneficial occupancy, the RPAO shall update the property record with an annotation of the property value within 30 calendar days after financial completion has occurred.
In cases of acquisition or modification involving the U.S. Army Corps of Engineers, the Naval Facilities Engineering Command, or other DOD affiliates, the FPM or another NASA representative responsible for monitoring the event shall, prior to recommending acceptance by NASA, ensure that the data provided on the DD Form 1354 meets Center requirements. The RPAO will retain the signed copy of the DD Form 1354 in the real property record files.
NASA Form 1739 Requirements
2.3.8.1 As part of NASA’s efforts to appropriately account for its assets and expenses, NASA requires that NF1739 be completed prior to acquisition, construction, or improvement of any facilities and related property in accordance with NPR 9250.1.
2.3.8.2 FPMs shall work with the RPAO and OCFO to complete NF1739 for each facility project that has the potential to meet or exceed the capitalization threshold outlined in NPR 9250.1
2.3.9 Source Documentation for Recordable Events
2.3.9.1 The RPAO shall collect and retain source documentation, coordinated through appropriate Center organizations. This documentation may include maps, plans, drawings, specifications, and other relevant documents. This supporting documentation is available for internal and external reviews of real property records.
2.3.9.2 The FPM and CO’s Representative shall deliver to the RPAO all documentation necessary for recording in the RPMS all transactions covered under Section 2.3 of this NPR within 30 calendar days of transfer of title to NASA or acceptance of real property by the CO. This documentation should include the following at a minimum:
a. Contracts and/or Statements of Work, to include modifications and/or change orders.
b. NF1739.
c. NF1046 signed by the FPM and RPAO for each event.
d. NF1509.
e. Beneficial occupancy documentation.
f. All costs incurred to acquire a real property asset and place it in service (i.e., bring it to a state suitable for its intended use). These costs include, but are not limited to the following:
(1) Amounts paid to vendors or contractors, including fees.
(2) Labor and other direct or indirect production costs (for assets produced or constructed).
(3) Engineering, architectural, and other outside services for studies, designs, plans, specifications, and surveys.
(4) Acquisition and preparation costs of related personal property/collateral equipment, buildings, and other facilities.
(5) Fixed equipment and related installation costs required for activities in a building or facility.
(6) Direct costs of inspection, supervision, and administration of construction contracts and construction work.
g. Other relevant documentation.
2.3.9.3 Excluded Costs. Ancillary costs to outfit the facility are considered excluded costs and are not included in the recorded value. These items generally do not have a useful life that is equivalent to that of the facility itself. These costs include, but are not limited to the following:
a. Cost of Information Technology (IT) equipment such as projectors, fiber, and telephone equipment.
b. Office furniture.
c. Security equipment such as cameras, monitoring equipment, and keyless entry systems.
d. Break room/kitchen equipment.
2.4.1 In order to comply with E.O. 13327, each RPAO shall complete a physical inventory by visual inspection of all real property at least every three years to ensure that each asset exists as described.
2.4.2 At the completion of the inventory, the RPAO shall record the results in RPMS for each asset record.
2.4.3 At the completion of each inventory, real property assets may require updates in the RPMS due to renovations, new construction, and other related projects. The RPAO shall update the asset records as needed and include the inventory date.
2.4.4 The RPAO shall also complete a physical inventory when an NF1046 is submitted for a new asset, transfer, or disposal.
2.4.5 The RPAO shall determine when additional conditions or actions warrant a physical inventory.
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | AppendixC | AppendixD | AppendixE | ALL | |
| | NODIS Library | Program Management(8000s) | Search | |
This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.