UFC 1 -300-08
30 JUNE 2004
an electronic Accounting Adjustment Standard Form 1080 as a journal entry to transfer
funds from the NAVFAC CIP. This process creates a cross reference between the
accounting records in the FIS and the real property records in the Internet Navy Facilities
Asset Data Store (iNFADS), and financial feeder to the Departmental reporting system.
4-2.3
Air Force ACES creates journal entries for MILCON projects. The Air
Force Automated Civil Engineer System (ACES) assigns journal entries instead of
voucher numbers. All DD Forms 1354 referring to the same capitalization event, i.e.,
Partial BOD and final 1354, will carry the same parent journal number within ACES. Using
ACES at base level, cost account assignments and transfers between GLACs are
accomplished programmatically. Therefore the Realty Specialist will pick up a facility on
the Real Property Report upon beneficial occupancy (BOD) based on a total cost estimate
provided to real estate by the construction project engineer. The Realty Specialist would
modify facility costs upon receipt of an accepted DD Form 1354. When another 1354 is
received later, the Realty Specialist would modify/update the facility cost through ACES
based on the latest DD Form 1354 receive d.
4-3
ENTER INFORMATION FROM DD FORM 1354 INTO THE REAL
PROPERTY DATABASE. The Realty Specialist enters newly constructed real property
as reportable facilities upon acceptance of the interim DD Form 1354. Key information
needed to create the facility record is included on the 1354 and attachments; see
Appendix D, Building Information Checklist. Coordination with the construction agent
project manager early on will ensure use of the proper facility numbers and category codes.
The preparer should ensure that these facility numbers, as well as the fund sources, are
properly recorded on the 1354, because both data are mandatory items for capitalization
projects. The Realty Specialist enters the new facility information, capitalization data,
voucher number, and transaction effective date for each facility into IFS/iNFADS/ACES in
the appropriate fields/screens or into another real property database system.
4-3.1
Facility record. The DD Form 1354 contains the essential information to
create a new facility record in IFS, iNFADS, ACES or other real property inventory system.
The facility and use records should match the category codes and quantities as shown on
the DD Form 1354. Some of the detailed data for a new facility record comes from the
attachments to the 1354; see Chapter 6. The Realty Specialist shall use the Effective Date
(block 9D) to determine the Year Built for new construction and Year Acquired by DoD for
transfers into DoD (Military Service). Do not use the Effective Date on the 1354 to
determine Year Acquired for transfers between Military Services. When a physical
inventory determines a different quantity, the RPAO creates an adjustment 1354 to
document such changes. The Realty Specialist notes the date of the physical inventory and
updates the real property database.
4-3.2
Capital improvements. The DPW/FacMgr/BCE appoints a project engineer to
determine whether the project is a capital improvement or a repair project. One project
can be part capital improvement and part repair. In this case the project engineer would
determine which part. See the definition of capital improvement in the glossary of this
handbook and examples in the FMR. The Realty Specialist is NOT responsible for making
4-2
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