UFC 1 -300-08
30 JUNE 2004
2-4.19.5 For real estate acquisitions, the preparer should list the cost in column 19 as the
sum of real estate transaction costs and the actual purchase or fee costs. Show these two
components of real estate costs in Project Remarks (block 28).
2-4.19.6 For real estate transfers, the preparer should list the cost in column 19 as the
sum of real estate transaction costs and the actual costs that were on the losing agency's
facility records. Show these two components of real estate costs in Project Remarks
Block 20. [FUND SOURCE]. When recording costs, the preparer needs to
identify the types of funds obligated or lines of accounting for the funds. It is important for
compliance with CFOA to identify the DoD fund source in this column for each facility.
Each Item Number could be funded from a different fund source and some facilities could
even have a combination of fund sources. When there is more than one fund source for a
single facility, show both fund sources with percentages of each. The construction
authorization document usually identifies the fund source(s) or lines of accounting. Typical
fund types for construction include, but are not limited to: Military Construction (MILCON),
Base Realignment and Closure (BRAC), Non-Appropriated Fund (NAF), Operations and
Maintenance, (O&M), Family Housing Maintenance Account (FHMA), and Department of
Defense Dependent Schools System (DODDS). Appendix E provides the complete list of
standard abbreviations for DoD fund sources. Use space in Project Remarks (block 28)
for continuation of data that does not fit in column 20.
Example: MILCON 75%/O&M 25%
Block 21. [FUNDING ORGANIZATION]. Identify the organization responsible
for replacing this facility at the end of its useful life (e.g., Army, Air Force, Navy, Marine
Corps (specify component for each service), DLA, DeCA, TMA, etc.). Appendix F
provides the complete list of standard abbreviations for DoD Funding Organizations.
Block 22. [INTEREST CODE]. Document the government's interest or
ownership in the facility (e.g., DoD owned, leased, State owned, privately owned, etc.).
Interest reflects ownership from a legal perspective, not who has control of, or
accountability for, the facility. Appendix G provides the complete list of DoD Interest Code
descriptions and abbreviations. Use the abbreviation rather than the code since the
Services has similar interest codes that could indicate a different ownership.
Block 23. [ITEM REMARKS]. Use this column to note any information or
remarks about the specific Item Number from column 10. There is no need to duplicate the
project level remarks that appear in the Project Remarks (block 28) on the back. You
should explain any prorating of costs among various items. Also explain any removals or
demolitions, such as demolition to make room for footprint construction. Also use space in