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UFC 1 -300-08
30 JUNE 2004
Document changes in unit of measure values (area or capacity/other),
dimensions, costs, and design use category codes for an existing facility.
Document approved facility conversions.
Document credit to the CIP account for USACE/NAVFAC.
A DD Form 1354 is always required if either question listed below can be
answered in the affirmative. If not, then use of the 1354 is generally optional. The two
questions are:
Is this a transfer between two RPAOs from different organizations or from a
construction agent to one RPAO or from a RPAO to outside of DoD?
Is the DD Form 1354 required as the documentation for a transaction (includes
capital improvements as well as other transactions) where there is no other audit
trail in the system to record transaction data; i.e., effect of the transaction, who
made it, and when was it made?
construction project manager is responsible for determining whether repair projects should
be capitalized or not by applying the rules in the DoD Financial Management Regulation
(FMR) 7000.14-R, volume 4, chapter 6, (Improvement to Existing General PP&E)
paragraph 060205 or volume 11B, paragraph 58, (Accounting for Capital Assets-WCF),
as well as service guidance (e.g., DA PAM 405-45, Real Property Inventory Management).
This determination should be made and documented at the start of the project
design/scoping phase of the project development. For projects funded by Defense
Agencies, the funding agency has final approval of the capitalization decision.
Construction agent project manager prepares the DD Form 1354 for new
construction. The Government construction agent, e.g., USACE District or NAVFAC
Division, will prepare a DD Form 1354 for transfer of completed construction and capital
improvement projects which they manage, and furnish the completed DD Form 1354 to the
RPAO at the time of beneficial occupancy and property transfer. The (USACE
District/NAVFAC Division) construction manager will also list the construction contract
deficiencies in block 27, on the reverse side of the DD Form 1354, after the turnover
inspection with the construction contractor and installation representatives. No beneficial
occupancy of new construction improvements should occur without providing and
accepting a completed and signed DD Form 1354. Similarly, the installation construction
project manager prepares and furnishes the DD Form 1354 for installation-managed
projects, both new construction and capital improvement projects. The installation
DPW/FacMgr/BCE/DIS must provide the necessary systems support to allow the
DPW/FacMgr/BCE/DIS construction project manager to track construction costs and to
prepare a DD Form 1354 for installation-managed projects. The installation construction
project manager signs and furnishes the interim or final DD Form 1354 to the RPAO at the
time of project transfer.
Real estate representative prepares the DD Form 1354 for grants. The

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