Property Reviews and Reporting
The Office of Naval Research's (ONR's) property function is carried out by the five regional offices under the direction of ONR's property systems manager. Federal acquisition regulations (FAR Part 45), DFAR Part 245 and Office of Management and Budget Circular A-110 all stress the importance of an institution to provide control, protection, preservation and maintenance of all government property and to establish and maintain property records.
It is the sole responsibility of the institution to maintain the official government property record.
Reporting Government Titled Property
ONR requires that all government-titled property in the custody of institutions be reported to the cognizant ONR administrative contracting officer (ACO) on an annual basis for the period ended September 30. The format for reporting government-titled property is dependent on whether the property is accountable to a contract, grant, cooperative agreement or other procurement transaction. The format and requirements for an institution’s submittal are also dependent on the status of their implementation of their Item Unique Identification (IUID) program.
Additionally, there are different annual reporting requirements for Department of Defense-titled and NASA-titled government property.
Download information about the transition from DD 1662 and IUID registry requirements:
Property Reviews at Institutions
A property control system analysis (PCSA) is a review of an institution's property control system, performed to determine whether it is capable of controlling, protecting, preserving and maintaining government property in its custody. Under the Reinvention Laboratory Initiative, ONR has applied for and received approval of a waiver (Contract and Grant Property Administration #97-03) for the performance of PCSAs.
ONR performs PCSAs at all institutions that are in custody of government-titled property under awards that have been delegated to ONR for administration. The PCSA will take the form of either an on site or desk review and is further broken down based on a risk assessment of the total dollar value and nature of the government titled property. Following is a brief description of the various types of PCSAs:
- On Site: These PCSAs are usually performed at institutions that have in excess of $1 million of government-titled property. The PCSA covers the 15 functional areas of a property control system as enumerated in DoD Manual 4161.2-M. During an on-site PCSA, written policies, procedures and internal controls are tested. Individual items being physically sampled and traced through the property control system from "womb to tomb" basis. On-site PCSAs are initiated with a request for data from the ONR ACO, the on-site visit which is introduced by a formal entrance conference, performance of testing procedures and a formal exit conference. At the conclusion of the on-site analysis, a formal report is issued stating whether or not the institution's property control system is satisfactory or unsatisfactory. If the on-site analysis results in specific findings and recommendations, the institution must reply to the ACO with an time-phased corrective action plan. Upon implementation of the plan, the institution is reviewed for compliance and correction of the previously reported findings.
- Desk Review: These PCSAs are performed at institutions that have less than $1 million of government-titled property without the benefit of an on site visit. The desk review analysis usually covers just the functional areas of property management (policy manual), reports, dispositions and contract property close out. The determination of the institution's property control system and the corrective action plans are processed as those attendant with an on-site analysis.
- Special Focus: Special PCSAs are performed based on a specific request from a sponsor agency or as the result of a specific problem encountered with an Institution's property control system.
Reporting Lost, Damaged or Destroyed Property
In the event that an institution loses, damages or destroys government-titled property, it must provide a report to the cognizant ACO as soon as the discovery is made. Reports should contain the following information at a minimum:
- Award number
- Date of incident
- Full narrative of the incident
- Cost of item(s)
- Corrective action taken
Upon review of the report, the ACO may either request additional information or determine whether the institution should be relieved of accountability or take any further actions deemed appropriate.
For additional information on property or IUID issues or comments, contact the ONR property systems manager by phone at 617-753-4598 or by email at ONR_ERSB@navy.mil.