UFC 1 -300-08
30 JUNE 2004
At financial closeout, the final DD Form 1354 reflects the final project capitalized
costs. Return any excess MILCON-funded project funds to the funding agency.
Reconcile the project cost, CIP transfers, and the costs shown on the final 1354.
If there are real estate transfers related to the construction project, then include the
cost of the transaction as well as the cost of the real estate on the DD Form 1354.
Real estate transfers may, or may not, be related to the construction project,
depending on the nature of the project and the appropriations.
4-7
TRANSFER REAL PROPERTY ACCOUNTABILITY. Real estate and real
property transfers between Military Services typically involve the USACE or NAVFAC
Realty Specialist and involve one of the following actions: reassignment of accountability,
transfer of accountability, or transfer of administrative accountability.
4-7.1
Reassignment of accountability. A reassignment of accountability is a
change to the administrative or command jurisdiction over a given tract of real property
within a single Service. After receiving approval from the Service Secretary for the
proposed reassignment, the losing installation RPAO prepares a DD Form 1354 for the
real property and delivers the signed (block 24) DD Form 1354, together with the real
property records, to the installation RPAO designated to accept the reassigned real
property. The preparer annotates in the "Project Remarks" section (block 28) of the 1354
the type of real estate transaction, e.g., transfer of Vancouver Barracks from Fort Lewis to
the Army's 70th Reserve Support Command. The gaining installation RPAO accepts and
signs (block 25) the 1354 and assigns a voucher number to be entered into block 26 of the
1354. The gaining installation Realty Specialist creates new facility records and enters the
voucher number and transaction date into IFS/iNFADS/ACES or other real property
database system. When reassignment of real property has been completed, the gaining
installation RPAO verifies the Transaction Effective Date (block 9D) and provides a copy
of the signed and dated (blocks 24 and 25) DD Form 1354 to higher headquarters and the
supporting USACE District/NAVFAC Division.
4-7.2
Transfer of accountability. A transfer of accountability is a change to the
administrative or command jurisdiction over a given tract of real property from one military
Service to another within DoD (i.e., from Navy to Air Force), or from one Federal agency to
another (i.e., from BLM to DoD). Upon receipt of approval from the Service Secretary
(both Secretaries when transfer is between Military Services), document the property to be
transferred using a DD Form 1354. The losing Service installation prepares the form as
prescribed in Chapter Two using the losing Service's category codes. The preparer
identifies the transferring parties in the "Project Remarks" section (block 28) of the DD
Form 1354. Also, include the authority for the transfer in the Project Remarks. When the
transfer has been completed, the gaining installation RPAO verifies the Effective Date of
the transfer in block 9D and provides a copy of the signed and dated (blocks 24 and 25)
DD Form 1354 to the losing installation or Service, higher headquarters of the gaining
installation, and the supporting USACE District/NAVFAC Division. The gaining/losing
installation RPAO posts additions/deletions to the real property records from his/her copy
of the 1354.
4-7
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