ML24044A219
| ML24044A219 | |
| Person / Time | |
|---|---|
| Issue date: | 02/22/2024 |
| From: | Office of Administration |
| To: | |
| Shared Package | |
| ML24044A214 | List: |
| References | |
| FOIA-2024-000116 | |
| Download: ML24044A219 (1) | |
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Owned Leased Owned Leased Owned Leased Capital Projects Tenant Improvements Operations & Maintenance Rent & Related Expenses Disposal Costs Disposal Costs
° Please only enter information for cell C6 on the summary tab. All other cells are generated using formulas.
° Wheeled trailers that are intended to be mobile should be reported as personal property; however, trailers that are intended as permanent infrastructure with no mobile intent are considered real property and should be included in calculations.
- Agencies must report all capitalized expenditures. Non-capitalized expenditures that fall under new acquisition and tenant improvemnent, such as furniture, should not be included in calculations.
° Gaps can be anything that cover tab subheaders (e.g., repair needs, new constructions, disposal etc.)
- Per FASAB FFAS #6, fixed equipment and related installation cost should be capitalized. Major items of equipment should only be included in calculations if those systems or items are intended to be permanently affixed as part of the infrastructure of a building or structure, regardless of why and with what funds that system or item was purchased.
Notes/Clarification Rent and Related Expenses
- Rent and related expenses are captured in A-11 Exhibit 54, so itemized leased rent costs are not included on the Operations and Maintenance tab; however, the total expenses for rent and related expenses should be captured in cell C6 of the summary tab.
Reporting Real Property vs. Personal Property Costs Reporting Threshold Reporting Projects Below the Threshold
- Funds expended on all projects, contracts, or other functions that are under the applicable threshold must be reported as an aggregate number on the "Below Reporting Threshold" sheet below.
For example, if an agency is budgeting $100 million for repair projects and all these projects are under the reporting threshold, then that amount must be displayed on the project list as an owned aggregate expense of $100,000 under owned for the Operations & Maintenance phase of the lifecycle. The aggregated information under the "Below Reporting Threshold" sheet must exclude projects that have been individually listed.
- Agencies use the capitalization threshold(s) specified in their internal policy documents. All funds that are budgeted for real property must be listed as individual projects if the estimated project cost meets or exceeds the applicable capital reporting threshold. Only the budget requests for the first year should be entered.
- Agencies use the approach to ranking projects that is standard within their agency for the first year. Please include a thorough overview of your prioritization method on the "Prioritization Method" sheet.
Project Ranking/Prioritization Reporting Gap Eliminated
- Agencies should identify their own gaps for the first year template, and those submissions will be used to create a comprehensive list of gaps for future submissions.
° The various prioritization methods that agencies use will be analyzed and a shared approach may be developed for future submissions.
° The various prioritization methods that agencies use will be analyzed and a shared approach may be developed for future submissions.
First Year Projects List Overview Capital Planning Implementation Directions Appendix C Fiscal Year 2025 Acquisition & Construction Operations & Maintenance Disposal This workbook captures agencies' projects that are meant to eliminate gaps in categories based upon the phase of the asset lifecycle. These phases align with the Capital Planning Budget Exhibit and are shown below.
Lifecycle Phases
Enter Your Agency's Reporting/Capitalization Theshold for Individual Projects In Thousands Example: If your agency has a capitalization threshold of $5,000,000, or it report individual projects to Congress if they are over $5,000,000, it would enter $5,000 here.
Project Name Project Classification Priority Ranking Gap Eliminated Type of Project (subheader)
Estimated Cost (in thousands)
Project Name Priority Ranking Gap Eliminated Type of Project (subheader)
Estimated Cost (in thousands) 3WFN Move and Replication Project (partial funding)
High Reduction of Space Alterations and Improvements 14,350.00 Leased - Tenant Improvements New Requirement, Replace Existing Lease, Alterations & Improvements Owned - Capital Projects Construction, Acquisition, Alterations & Improvements, Land (GPP&E)
ONLY LIST INDIVIDUAL PROJECTS WITH COST ABOVE YOUR AGENCY'S REPORTING/CAPITALIZATION THRESHOLD HERE
Project Name Priority Ranking Gap Eliminated Type of Project (subheader)
Estimated Cost (in thousands)
Project Name Priority Ranking Gap Eliminated Type of Project (subheader)
Estimated Cost (in thousands)
Rent and Operations and Maintenance of HQ buildings High Successful Operation of HQ Locations 32,735.00 Owned - Operations & Maintenance Operations & Building Services, Recurring Maintenance, Repairs, Deferred Maintenance, Environmental/Energy Leased - Operations & Maintenance Funds Spent as an Agency with GSA Delegated Authority or Direct Lease Authority ONLY LIST INDIVIDUAL PROJECTS WITH COST ABOVE YOUR AGENCY'S REPORTING/CAPITALIZATION THRESHOLD HERE
Project Name Priority Ranking Gap Eliminated Estimated Cost (in thousands)
Project Name Priority Ranking Gap Eliminated Estimated Cost (in thousands)
Owned - Disposal Costs Leased - Disposal Costs ONLY LIST INDIVIDUAL PROJECTS WITH COST ABOVE YOUR AGENCY'S REPORTING/CAPITALIZATION THRESHOLD HERE
Lifecycle Phase Occupancy Type Aggregate Cost (in thousands)
Owned-Capital Projects Leased - Tenant Improvements Owned - Operations & Maintenance Leased - Rent and Related Expenses Owned - Disposal Costs Leased - Disposal Costs Operations & Maintenance Disposal Acquisition & Construction Aggregate Funds Expended on Projects, Contracts, and Other Functions Under Your Agency's Reporting/Capitalization Threshold Only Report Costs Here that are NOT Reported on Another Sheet as an Individual Project
Lifecycle Phase Occupancy Type Total >Threshold Cost (in thousands)
Total < Threshold Cost (in thousands)
Total Cost (in thousands)
Owned-Capital Projects Leased - Tenant Improvements 14,350.00 14,350.00 Owned - Operations &
Maintenance Leased - Rent and Related Expenses 32,735.00 32,735.00 Owned - Disposal Costs Leased - Disposal Costs
- Note that with the exception of the yellow cell (C6), this tab's numbers are generated using a formula that extracts the data from prior sheets and should not be manually adjusted Acquisition & Construction Operations & Maintenance Disposal Summary of Lifecycle Phase Expenses
Project Prioritization/Ranking Method Project Ranking/Prioritization Method Supports Mission Essential Functions. NRC needs to exit 3WFN upon its lease expiration in November 2027. The functions currently in 3WFN are mission essential, therefore the prioritization is high.