[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR102-118.235] [Page 327] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 102--FEDERAL MANAGEMENT REGULATION PART 102-118_TRANSPORTATION PAYMENT AND AUDIT--Table of Contents Subpart C_Use of Government Billing Documents Sec. 102-118.235 Must my agency keep physical control and accountability of the GBL and GTR forms or GBL and GTR numbers? Yes, your agency is responsible for the physical control and accountability of the GBL and GTR stock and must have procedures in place and available for inspection by GSA. Your agency must consider these Government transportation documents to be the same as money.