S02_Attachment - CAP Authorization _ Expense Form.xlsx
XLSX spreadsheet 46 KB Posted
- Solicitation number
- 36C78626R0008
About this file
This is a Capitalization Authorization and Expense Form template used by the Department of Veterans Affairs National Cemetery Administration (NCA) to process and document the capitalization of construction projects at cemetery facilities.
The form requires project managers to classify assets generated from construction projects into three categories: new assets, betterments to existing assets, and asset removals. For each asset, project managers must complete designated yellow-highlighted fields including the cemetery station, asset description, Budget Object Code (BOC), total cost, building number (if applicable), gross square feet for buildings, budget fiscal year, and completion date. The form provides specific BOC codes for different asset types, ranging from land and land rights (3210-3213) to buildings and improvements (3220-3223) and other structures and facilities (3240-3241), with distinctions between capitalized and non-capitalized items. The form includes separate sections for new assets, betterments, asset removals, and hazardous waste or historical asset repair costs. NCA Finance personnel complete additional columns including assigned fixed asset (FA) numbers and names, accounting codes, fund information, and estimated asset life. Project managers must submit completed capitalization authorizations to NCAConstructionFinance@va.gov and NCA42B1@va.gov. The form also includes a detail section reconciling work-in-progress (WIP) amounts and project summary information sourced from financial reports (F876, FA01, F700) and the FA07 Fixed Assets report.
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Instructions The attached spreadsheet is used for capitalization of construction projects. The program manager only completes the columns highlighted in yellow.
| First step is to classify generated asset in the three categories it should belong to (new assets, betterments, asset removal), majority of the asset generated are categorized as new assets. One you've determine the classification of asset. Complete the spreadsheet highlighted in YELLOW. |
| STATION: enter cemetery station |
| DESCRIPTION of ASSET: Itemize all assets that were generated from the project such as committal shelter, site excavation, columbarium etc. |
| BOC (Budget Object Codes for Real Property): enter the BOC that applies to the asset: |
| 3210 Land (capitalized before 10/1/25) | Land (expensed after 10/1/25) | 3211 Land Acquisition & Permanent Land Rights | 3212 Temporary Land Rights CAP | 3213 Temporary Land Rights NON-CAP |
| 3215 Improvements to Land | Under $1M----> | 3216 Non-Capitalized Improvements to Land | ||
| 3220 Buildings and Improvements | Under $1M----> | 3223 Non-Capitalized Buildings and Improvements | ||
| 3240 Other Structures & Facilities | Under $1M----> | 3241 Non-Capitalized Other Structures & Facilities | ||
| 3270 Historical Assets (not capitalized per policy) | ||||
| TOTAL COST: enter total cost per asset (refer to detail tab in worksheet for obligations regarding project) | ||||
| BLDG NUMBER: enter the building number for all new buildings and structures. | ||||
| GSF (for Buildings) enter the the Gross Square Feet for all new buildings. | ||||
| BFY (Budget Fiscal Year): enter budget fiscal year (refer to detail tab) | ||||
| DATE COMPLETE: Enter date when construction project was completed |
AN EXAMPLE:
| NEW ASSETS | To be completed by Project Manager | ||||||
| Station | DESCRIPTION OF ASSET | BOC | TOTAL COST | BLDG NUMBER | G S F | ||
| (for Buildings) | DATE COMPLETE | ||||||
| 839 | Committal Shelter | 3240 | $100,000.00 | 8/19/04 | |||
| 839 | Site excavation | 3215 | $108,638.00 | 8/19/04 | |||
| 839 | Grading | 3215 | $125,000.00 | 8/19/04 | |||
| 839 | Furnishing & installing water & electrical service & sanitary sewer | 3215 | $618,061.42 | 8/19/04 | |||
| 839 | Relocation of over-head electric line | 3240 | $150,000.00 | 8/19/04 | |||
| 839 | New burial monuments | 3240 | $250,000.00 | 8/19/04 | |||
| 839 | Restroom | 3220 | $200,000.00 | 8/19/04 | |||
| 839 | Maint Building | 3220 | $931,923.00 | 8/19/04 |
Total New Assets $2,483,622.42
| If the project is for a betterment or removal, verify that the asset was already capitalized by checking the FA04 report (Fixed Assets report) and then enter the FA (Fixed asset) name and number in the spreadsheet |
| Please include the Building Number for all buildings and structures and the new Gross Square Feet for a building betterment. Include the Building Number for all buildings and structures and the old Gross Square Feet for a Building Removal. |
Please send all capitalization authroizations to NCAConstructionFinance@va.gov & NCA42B1@va.gov
| FINANCIAL POLICY |
| https://department.va.gov/financial-policy-documents/financial-document/chapter-07-general-property-plant-and-equipment/ |
https://department.va.gov/financial-policy-documents/financial-document/chapter-07-general-property-plant-and-equipment/ CAP - from PM
| Capitalization Authorization: | Project Manager: | |||||
| Cemetery: | Date sent to PM: | |||||
| Project Name: | Date recevied the CAP from PM : | |||||
| Project Number: | Custody Receipt (CR) Date : | |||||
| 1st, 2nd or final capitalization: | Date recevied the CR from PM : | |||||
| Developed Acres: è | Date capitalized the project : | |||||
| Gravesite Count: | PPC: ê | Casket: ê | IGC: ê | Niches:ê | Capitlization status: | ON TIME |
| NEW ASSETS | To be completed by Project Manager | To be completed by NCA Finance | |
| Station | DESCRIPTION OF ASSET |
cemvicenrp: List all assets generated from the project such as: Columbarium, Maintenance Building, Roadway System, site furnishings, Grading Drainage & Planting, Utility System, Irrigation System, Memorial Walkway etc.
BUILDING
NUMBER
| (for buildings and structures) | G S F |
| (for Buildings) | BOC |
cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities TOTAL COST TO CAP/EXP TOTAL CONTRACT AMOUNT FOR ASSET + HOLDBACK Completion Date cemvicenrp: Enter Completion Date
| Assigned FA NUMBER | Assigned FA NAME | AO | BFY | FUND | Funding Project | ASSET CODE | FA Group | FA LOC | COST CTR | ESTIMATED LIFE | |
| 40 | See Below |
| Total New Assets | $0.00 | $0.00 | |||
| BETTERMENTS to EXISTING ASSETS: | To be completed by Project Manager | To be completed by NCA Finance | |||
| Station | DESCRIPTION OF ASSET | BUILDING |
NUMBER
| (for buildings and structures) | G S F |
| (for Buildings) | BOC |
cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities TOTAL COST TO CAP/EXP TOTAL CONTRACT AMOUNT FOR ASSET + HOLDBACK Completion Date cemvicenrp: Enter Completion Date
| FA NUMBER of Existing Asset from FA07 Report | FA NAME from FA07 Report | AO | BFY | FUND | Funding Project | ASSET CODE | FA Group | FA LOC | COST CTR | ESTIMATED LIFE |
| 40 |
| Total Cost of Betterments | $0.00 | $0.00 | |||
| ASSETS TO BE REMOVED: (Assets that were demolished or rebuilt to the point where they no longer are the same asset - i.e. a former storage buiding that is now a computer lab) | |||||
| To be completed by Project Manager | To be completed by NCA Finance | ||||
| Station | DESCRIPTION OF ASSET | BUILDING |
NUMBER
| (for buildings and structures) | G S F |
| (for Buildings) | BOC |
cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities TOTAL COST TO CAP/EXP TOTAL CONTRACT AMOUNT FOR ASSET Completion Date cemvicenrp: Enter Completion Date cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities
| FA NUMBER of Existing Asset from FA07 Report | FA NAME from FA07 Report | AO | BFY | FUND | Funding Project | ASSET CODE | FA Group | FA LOC | COST CTR | ESTIMATED LIFE |
| 40 |
| $0.00 | $0.00 | |||||
| HAZARDOUS WASTE and HISTORICAL ASSET REPAIR: Clean up cost for Hazardous Waste AND any costs associated with work on Historical Assets | ||||||
| To be completed by Project Manager | To be completed by NCA Finance | |||||
| Station | DESCRIPTION OF ASSET | BOC |
cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities cemvicenrp: List all assets generated from the project such as: Columbarium, Maintenance Building, Roadway System, site furnishings, Grading Drainage & Planting, Utility System, Irrigation System, Memorial Walkway etc.
cemvicenrp: Enter Completion Date cemvicenrp: BOC (Budget Object Class) 3210 Land & Land Rights 3215 Improvements to Land 3220 Buildings & Improvements 3240 Other Structures & Facilities TOTAL COST DATE Expensed BFY FUND Funding Project ASSET CODE FA Group FA LOC COST CTR ESTIMATED LIFE
| $0.00 | |||||
| Notes And Reconciliation with WIP to be completed by NCA Finance | |||||
| WIP | Project | BFY | FUND | Amount |
WIP Total $0.00
DETAIL - from Finance
| Fund | BFYS | PO | Line | Sta | BOC | ACC | OBLIGATED | PAID | OUTSTANDING | HOLDBACK | TCode | Job | descrip |
| $0.00 | $0.00 | ||||||||||||
| $0.00 | $0.00 | ||||||||||||
| $0.00 | $0.00 | ||||||||||||
| $0.00 | $0.00 | ||||||||||||
| $0.00 | $0.00 | $0.00 | |||||||||||
| PROJECT SUMMARY | |||||||||||||
| PO | VENDOR | OBLIGATED | PAID | OUTSTANDING | HOLDBACK | POP | |||||||
| $0.00 | 0 | ||||||||||||
| $0.00 | 0 | ||||||||||||
| $0.00 | 0 | ||||||||||||
| TOTAL | $0.00 | $0.00 | $0.00 |
WIP - from Finance Run F876 Report
FA01 - from Finance
INTEREST - from Finance Run F700 Report
JV - from Finance S:Drive > Construction > FMS to iFAMS Asset Transactions > JV Tab
FMS
File details come from the government source that posted it. Updated .