UFC 1 -300-08
30 JUNE 2004
Chief Financial Officers Act Congressional law requiring government agencies to
produce auditable financial statements and timely, accurate financial data. This includes
accounting for costs spent on construction and capital improvements of government
facilities.
Construction In Progress (Account) The USACE/NAVFAC account that accumulates
emplaced costs for MILCON (including unspecified minor construction) projects during
construction. This account includes the cost of equipment that is installed as an integral
part of the real property, as well as the actual cost of direct labor, direct materials,
overhead, and contractor costs, incurred in the construction of real property. Contractor
costs are valued at requests for progress payments and other invoices. See work in
progress.
Construction Agent Project Manager - the person designated by the construction
organization with the responsibility to prepare the DD Form 1354. Handbook definition
only.
Current Working Estimate The estimated cost of a new construction project. As the
design process proceeds the current working estimate will change and only becomes fixed
when a construction bid is accepted.
Defense Commissary Agency the Defense agency responsible for commissary
operations. DeCA programs funds for construction and operation of commissary facilities
and may maintain facilities through reimbursement to the DPW/FacMgr/BCE, at their
discretion.
Director(ate) of Engineers and Logistics (instead of DPW at some locations) This
organization is a consolidation of the Directorate of Public Works and Directorate of
Logistics. See DPW.
Director(ate) of Installation Services (instead of DPW at some locations) This
organization is a consolidation of the Directorate of Public Works and Directorate of
Logistics. This occurs primarily at smaller installations and industrial installations where
garrisons are small. See DPW.
Director of Public Works Garrison Staff Director and Directorate responsible for
operations and maintenance of facilities on Army installation(s). Has responsibility for real
property management and planning, and requesting funds for operations and maintenance
including minor construction. Has responsibility for preparing DD Form 1391 for requesting
Military Construction. See DEL and DIS.
Equipment in Place - EIP is a special category of personal property (not real property).
EIP consists of capital equipment and other nonexpendable equipment of a movable
nature that has been fixed in place or attached to real property, but not as an integral part of
the facility, and therefore may be severed or removed from a facility without severely
Glossary-4
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