ReadyCombinedSA05.doc

FA3002-06-R-0004

APPENDIX LISTING

Appendix 5A – Applicable Publications A-1 Appendix 5B – Workload Data B-1

Appendix 5C – Maps and Work Areas C-1

Appendix 5D – Required Reports D-1

Appendix 5E – Collateral Tasks E-1

Appendix 5F – Government Furnished Property and Services

Supplies, Materials, and Leased Equipment F-1

Appendix 5FA – Government Furnished Property and Services

Facilities

FA-1

Appendix 5FB – Government Furnished Property and Services

Equipment Authorized In-use Detail (EAID)

FB-1

Appendix 5FC – Government Furnished Property and Services

Non-EAID

FC-1

Appendix 5FD – Government Furnished Property and Services

Common Hand Tools

FD-1

Appendix 5FE – Government Furnished Property and Services

Automated Data Processing Equipment

FE-1

Appendix 5FF – Government Furnished Property and Services

Vehicles

FF-1

Appendix 5FG – Government Furnished Property and Services

Training

FG-1

Appendix 5G – Definitions and Acronyms G-1

Appendix 5H – Operations Plans (OPLANS) and Support Agreements H-1

Appendix 5I – Special Training, Certification and License Requirements I-1

SECTION 5-1

5.1. RESOURCE MANAGEMENT

5.1.1. DESCRIPTION OF SERVICES: Provide Financial Management Services for Base Operating Support activities including Nonappropriated Funds (NAF), Appropriated Funds (APF), and Real Property Management. NAFs support Nonappropriated Fund Instrumentalities (NAFIs) including categories A, B, and C, with strict funding guidance imposed on each category. Category A activities are exclusively funded using Appropriated Funds (APFs). Category B activities are funded using a combination of APFs and NAFs. Category C functions are exclusively funded using NAFs. Maintain a NAF Accounting System In Accordance With (IAW) generally accepted accounting principles. APFs are those funds the Air Force provides to operating units for mission accomplishment to include Military Family Housing, Civil Engineering Programs, Transportation, and Airfield Operations. Maintain a clear understanding of the Air Force Standard Accounting System and the Planning, Programming, Budgeting, and Execution. Provide real property management and accountability for all real property controlled by Maxwell-Gunter Air Force Base. This includes MAFB proper, Gunter Annex, Maxwell Military Family Housing Annex, two radar/communication sites and a 200-acre field training site. The base and annexes are in the local municipal area, and the three other sites are within an hour’s drive from the base. Included real property constitutes over 7.4 million square feet in over 950 buildings on almost 4,000 total acres - as well as all installed building systems and all base and airfield pavements and infrastructure. All real property repair, alterations, construction, and demolition must be appropriately capitalized or expensed, and appropriate annotations made to both the facility and accounting records.

5.1.2. SERVICES TO BE PROVIDED:

5.1.2.1. MANAGEMENT OF APF’S FOR ALL INCLUDED ACTIVITIES:

5.1.2.1.1. Develop, validate, and submit annual Financial Plan (Finplan) submission for each major program and/or appropriation. Provide justification for increase or decrease of program costs between Prior Fiscal Year, Current Fiscal Year and Finplan Year. Prepare Finplan Exhibits as instructed by the Base Comptroller and other AETC Headquarters instructions.

5.1.2.1.2. Develop, validate, and submit Unfunded Requirement (UR) justifications for each major program and/or appropriation as suspended by the Air University Financial Management Office (AU/FMA). Attend and coordinate with the Wing Budget Office, Financial Working Group (FWG) and Financial Management Board (FMB)for justification and priority of URs. Execute URs as funding becomes available.

5.1.2.1.3. Respond to the AU/FMA, Wing Budget Office, and Command-directed suspenses, develop organizational priorities for funding base-level “end of year fallout funds” for all major programs.

5.1.2.1.4. Ensure funds distribution accommodates all mission requirements. Identify program funding short falls and notify Wing Budget Office.

5.1.2.1.5. Validate, prepare and forward Accounts Receiveable (ARs) for payment. Monitor the execution of funds. Track ARs and Accounts Payable (APs) to ensure proper accounting of financial records. Identify accounting errors through the Wing Budget Office for correction by DFAS. Track accounting corrections to ensure ARs and APs are reconciled. Identify areas where execution is lagging or accelerated, and coordinate with organizational managers to take corrective action as needed.

5.1.2.1.6. Process funding documents through the use of the Automated Business Services System (ABSS).

5.1.2.1.7. Manage Refunds and Reimbursements.

5.1.2.1.7.1. Reimbursements are payments received for materiel and services provided to another activity. Examples of reimbursable activities include Commissary, Army Air Force Exchange Service (AAFES), Non-appropriated Fund Activities, Other Services (e.g., Army/Navy/DLA), Other Government Agencies (US Postal Services), Reserves and Air National Guards, Non-governmental or Private Interests (e.g., Credit Union/Banks). The contractor will gather appropriate monthly data and determine charges to activity as either a refund or reimbursement. Prepare monthly Schedule of Refund and Reimbursements and submit to Wing Budget for collection by DFAS. Monitor reimbursement bills for collection and identify accounting errors for correction by DFAS. Ensure adequate quarterly reimbursement authority is posted in the accounting system.

5.1.2.1.7.2. Refunds are a reduction of expenses and are processed against the appropriation and fiscal year to which the expense was recorded. Common refund collections include Military Family Housing and dormitory damages and collections for unauthorized long distance telephone calls. Process refunds to the appropriation that bears the cost to repair or pay for the damages. Monitor refunds to ensure the reduction in expenses are posted correctly. Notify Wing Budget of all accounting errors for correction by DFAS.

5.1.2.1.8. Ensure the Automated Civil Engineer System (ACES) and Integrated Work Information Management System (IWIMS) work order and cost related utility files are maintained with current information. Examples include Customer Account Code File, Refund and Reimbursement Code File, Cost Account Reference file, etc. Generally, these files are validated annually with modification activities. The shop rate files must be validated monthly with problem situations identified and corrected.

5.1.2.1.9. Prepare and submit required reports. Coordinate, prepare, and submit quarterly reports detailing all costs directly in support of general officers’ quarters. Costs are gathered from utility consumption, maintenance, repair and alteration work (in-house and contracted), furnishing purchases, and various pro-rated military family housing services. Collect data, validate, and prepare all other required reports IAW Appendix 5D1.

5.1.3. REAL PROPERTY ACCOUNTING AND INVENTORY MANAGEMENT:

5.1.3.1. MAINTAIN AUTOMATED REAL PROPERTY RECORDS (RPR) DETAILING ALL REAL PROPERTY ASSETS:

5.1.3.1.1. Maintain the RPR within the ACES or designated replacement system. The file currently contains information on approximately 4,000 line items. RPR contains considerable data detailing all real property assets, including all land, facilities, infrastructure, Real Property Installed Equipment (RPIE) (e.g., HVAC units, alarm systems, permanent generators, etc.) costs, facility square footages, facility occupants, standardized category and customer codes, facilities condition codes etc., including the automated journal voucher records. Maintenance of records includes adding records, reflecting changes in information, and deleting records IAW AFI 32-9005. When appropriate, real property journals must be created, and permanently maintained with all supporting information and filed in the facility jacket file after the record has been created, deleted, or updated.

5.1.3.2. MAINTAIN REAL PROPERTY ACCOUNTING SYSTEM:

5.1.3.2.1. Review all maintenance and repair, alteration, demolition, or construction work orders and projects to determine which actions are required to be capitalized rather than expensed in accordance with current applicable policies, directives, instructions, supplements and guidance. This includes initial capitalization of all new construction and placing facilities on record for the first time, as well as decapitalizing replaced, demolished, or otherwise disposed of real property. All items requiring capitalization must be thoroughly researched with an accurate cost determination made, appropriate transactions processed for costs to be posted to the correct general ledger account, supporting documentation gathered and retained with the system-generated journal voucher(s), and all appropriate entries made in the RPR. Expensed work orders are returned to the operations and maintenance or funds management activity.

5.1.3.3. VALIDATE REAL PROPERTY INVENTORY:

5.1.3.3.1. Validate RPRs by performing a physical inventory of each RPR line item upon contract initiation and at least once every five years. Inventory shall include validation of all information listed in the RPR with corrections made of any discrepancies noted. Proof of inventory must be retained.

5.1.3.4. Prepare real estate reports, surveys, and other submissions as requested and as listed in appendix 5D.

5.1.3.5. Manage real estate ingrants, outgrants, acquisitions, and disposals.

5.1.3.5.1. Manage initiation, renewal, and termination actions for all ingrants (permits USAF use of non-USAF property, i.e., leases, easements, licenses, rights-of-entry, permits); outgrants (allows use of USAF property to non-USAF entities, i.e. leases, easements, licenses, permits); acquisitions (purchase, donation, exchange, or transfer of real estate); and disposals (demolition, sale or transfer of USAF real estate). New actions require many or all of the following actions to take place, depending on specific circumstances of the action: Coordination of environmental analysis actions, preparation or validation of real estate appraisals, preparation and coordination of proposal packages and/or feasibility studies, arrange and validate land surveys, negotiations of rents to be paid and services to be reimbursed, negotiation of terms and other conditions of the instrument, preparation and documentation of condition reports, preparation of real estate instruments, preparation of approval package with all supporting documentation, coordination with legal authorities, coordination with HQ AETC approval and execution authorities, arrangement for final execution, distribution of executed real estate instruments, documentation of RPRs and other applicable files, and annotation in the Real Property Accounting System.

5.1.4. NAF ACCOUNTING SUPPORT:

5.1.4.1. Provide a centralized professional accounting and financial service. Maintain an accounting system including Accounts Receivable and Payable, Property, Banking, Payroll, and Inventory Maintenance. Comply with generally accepted accounting principles, and Air Force, AETC, and MAFB policies, instructions, directives, manuals, regulations, supplements, and Training Aids.

5.1.4.2. Provide professional and technical financial products. Provide financial indicator products that reflect comparative operational results, inventory levels, inventory turnover rates, cash history analysis, NAF Change and Imprest Fund, List financial performance interpretation, ratios, trends, and projections.

5.1.4.3. Perform central cashier functions. Operate a central cashier’s function to support all MAFB NAFIs/activities. Accept activity daily deposits, consolidate them, and make a single deposit with the local banking facility. Issue and replenish change funds, imprest funds, and redeem returned checks.

5.1.4.4. Perform NAF budgeting functions. Produce income and expense, cash flow, and NAF Requirements Budgets (NRBs) as prescribed by the services organization to obtain approval by the NAF council and the Wing Commander. Budget projections will be updated quarterly or as directed to meet NAF council responsibilities. Provide and brief weekly update slides to services organization.

5.1.4.5. administrative and accounting controls that are adopted to detect errors, and to prevent irregularities and loss of assets. Conduct self-inspection checklist/goals and Implement internal financial controls. Ensure implementation of and compliance with a system of internal guidelines for Services activities contained throughout AFIs, and AF and AETC policy letters.

SECTION 5-2

5.2. SERVICE DELIVERY SUMMARY

95% accuracy rate.

5.2.9. Timely processing of RPR changes

5.2.11. All ingrant and outgrant conditions are met.

5.2.12. Accurate monthly NAF Financial Statement.

SECTION 5-3

5.3. GENERAL INFORMATION

5.3.1. GOVERNMENT-FURNISHED PROPERTY (GFP): See PWS, Section 2.3.2. and appendices F through FF.

5.3.2. GOVERNMENT PROVIDED SERVICES: See PWS, Section 2.3.3.

APPENDIX 5A

5A.1. PUBLICATIONS

“M” = Mandatory, “A”= Advisory, “E” = Exempt

DFAS-DE 7010.1-R

(HTTPS://DFAS4DOD.dfas.mil/library/pubs/70101R/7010frnt.htm

https://dfas4dod.dfas.mil/library/publication/dfasdepubs.htm

https://dfas4dod.dfas.mil/library/publication/dfasdepubs.htm

http://www.e-publishing.af.mil/pubs/

http://www.e-publishing.af.mil/pubs/

http://www.e-publishing.af.mil/pubs/

http://www.e-publishing.af.mil/pubs/

http://www.e-publishing.af.mil/pubs/

Chg 1, Apr 94; Chapters 1 & 2, Attachments 1&2. Exclude Para 1.7.

17 August 2004

AETCI 32-9001

Real Estate Management

Forms only: 633, 635, 636, 637, 639

Training Aid

NA-48

Training Aid

NA-21

Training Aid

NA-11

Training Aid

NA-44

Training Aid

NA-14

Training Aid

NA-17

APPENDIX 5B

5B.1. WORKLOAD DATA

5.B.1.1. EXAMPLE OF WORKLOAD: 1-30 Nov 2005

PNQS/1171/1172

1174/1175

PNQS/1171/1172/

1174/1175

PNQS/842/1207/

1405/1470

943/946

5B.1.2. REAL ESTATE DISPOSAL PLAN:

Example of Workload: JUBJ=Gunter-Annex; PNQS=Maxwell AFB

INSTL-

CODE

Amount Disp

FY

Disposal

Date AETC/base real estate remarks

Moved to FY06

Moved to FY 05

135,524

Move to FY06

87,793

49,246

Removed from Demo List

Move to FY07

Move to FY06

137,509

Move from FY06

86,489

5B.1.3. INGRANTS/OUTGRANTS: None

5B.1.4. VALIDATE REAL PROPERTY INVENTORY: Validate current 1187 facilities, 2,444,196 of square feet every five years. Also validate MFH Annex, which has 141 facilities, and 211,398 square feet.

5B.1.5. NAF WORKLOAD DATA (FOR EOY FY05)

# of Employees

NOTE: Paid on a biweekly basis

Total # ARA Grants: 1

# Checks Written (Excluding Payroll): 168 # Electronic Fund Transfers Payments Made: 4986

# of General Ledger Account Codes as Listed in AFMAN 34-214 999 Central cashier receives an average of 36 deposits per day excluding week-ends and holidays

Total Subsidiary General Ledger Accounts balanced monthly: 284 NAF Income and Expense budgets prepared for each cost center on a quarterly basis. 118 Processes approximately 32,500 General Ledger transactions per month

Total number of cost centers reported on the NAF Income and Expense Statement and Balance Sheet monthly. 118 Approximately 3672 credit card transactions processed yearly

5B.1.6. APF WORKLOAD DATA: (FOR FY05)

5B.1.6.1. Number of utility accounts and total direct payments annual for each account: 18 individual utility bills which is a total estimate of 216 direct payments.

5B.1.6.2. Reimbursable Customers for CE Schedule of Refunds and Reimbursements: 34 5B.1.6.3. Annual Dollars amount collected for CE Schedule of Refunds and Reimbursements (By Commodity):

- Water $199,791.03

- Electric $2,533,804.22

- Gas $679,511.65

- Refuse $143,720.98

- Custodial $272,959.47

- Facility Maintenance $404,570.95

- Elevator $7,339.52

- Grease Traps $24,587.08

- Duct Cleaning $13,340.00

- Fire Equipment $1,950.00

5B.1.6.4. Monthly IWIMS rejects: 1 per month

5B.1.6.5. Total Funding Documents (e.g., Fm 9/MORDs) processed in ABSS: 20 initial documents excluding amendments.

5B.1.6.6. Number of Accounting Accounts (PEC/RCCCs/EEICs) Monitored from MicroBas/CRIS (e.g., OBL/ODL/STH): 110

5B.1.6.7. Accounting Adjustments processed with DFAS or base level Comptroller: 24

5B.1.6.8. Number of OLVIMS Reimbursable Customers: 4 Sales Codes

5B.1.6.9. Total monthly dollar amount for OLVIMS reimbursables. $5,872.49

5B.1.6.10. Number of Telephone reimbursable Customers: 13 Sales Codes

5B.1.6.11. Total monthly dollar amount for Telephone Reimbursables: $10,956

5B.1.6.10. Number of CE Work Order # manually updated (incld Obligations): 276

5B.6.11. Facility Projects funded annually (Not including Facility projects funded on BOS contract): $22,636,274 # 161

5B.1.6.12. Unfunded Requirements in support of Financial Plan (FinPlan), Budget Execution Reviews (BERs), and End of Year execution: 10 5B.1.6.13. Number of inputs supporting the Financial Plan to include all data calls (e.g., MFHs program data) from AU/FM and AETC: 25 5B.1.6.14. Support Agreements Reviewed: 38

APPENDIX 5C

5C.1. MAPS AND WORK AREAS

None

APPENDIX 5D

5D.1. REQUIRED REPORTS

APPENDIX 5E

5E.1. COLLATERAL TASKS (DUTIES)

APPENDIX 5F

5F.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – SUPPLIES, MATERIALS, AND LEASED EQUIPMENT

No supplies, materials or leased equipment will be provided.

APPENDIX 5FA

5FA.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – FACILITIES

Total Square Feet Provided

APPENDIX 5FB

5FB.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – EAID

See Appendix 2FB.

APPENDIX 5FC

5FC.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – NON-EAID

See Appendix 2FC.

APPENDIX 5FD

5FD.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – COMMON HAND TOOLS AND SPECIAL TOOLS See Appendix 2FC.

APPENDIX 5FE

5FE.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – ADPE

See Appendix 2FE.

APPENDIX 5FF

5FF.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – VEHICLES

See Appendix 2FF.

APPENDIX 5FG

5FG.1. GOVERNMENT-FURNISHED PROPERTY AND SERVICES – TRAINING

(None)

No Government Furnished Training (GFT) provided.

SECTION 5G

5G.1. DEFINITIONS AND ACRONYMS

APF – Appropriated Funds

A/R – Accounts Receivable

A/P – Accounts Payable

BAC – Budget Activity Code

BER – Budget Execution Report

BOS – Base Operating Support

BPA – Blanket Purchase Agreement

CRIS – Commander’s Resource Integration System

DFAS-LI – Defense Finance and Accounting Service-Limestone, Maine

DoD – Department of Defense

DODEE – Department of Defense Element of Expense

EEIC – Element of Expense and Investment Code

FICA – Federal Insurance contribution Act

FITW – Federal Income Tax Withholding

FPC – Federal Prison Camp

FY – Fiscal Year

GLAC – General Ledger Account Code

GSA – General Services Administration

HUD – Housing and Urban Development

HVAC – Heating, Ventilation, and Air-conditioning

I&E – Income and Expense

IRS – Internal Revenue Service

IWIMS – Interim Work Information Management System

JV – Journal VoucherMicroBAS – Microbased Budget Automated System

MWR – Morale, Welfare and Recreation

MWRF – MWR Fund

NAFI – NAF Instrumentality

NAF – Non-Appropriated Funds

NAF CCC – NAF Cost Center Code

NAFI – Non-Appropriated Fund Instrumentality

NRB – NAF Requirement Budget

NAF AO – NAF Accounting Office

RPIE – Real Property Installed Equipment

RPR – Real Property Records

RC/CC – Responsibility Center/Cost Center UR – Unfunded Requirement

APPENDIX 5H

5H.1. OPERATIONS PLANS AND SUPPORT AGREEMENTS

See Appendix 2H.

APPENDIX 5I

5I.1. SPECIAL TRAINING, CERTIFICATION, OR LICENSING REQUIREMENTS

(None)

MAXWELL-GUNTER AFB

RESOURCE MANAGEMENT

5-2-7