[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: 41CFR102-84.35]

[Page 283]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
               CHAPTER 102--FEDERAL MANAGEMENT REGULATION
 
PART 102-84_ANNUAL REAL PROPERTY INVENTORIES--Table of Contents
 
Sec. 102-84.35  Which agencies must submit a report for inclusion in the 
Annual Real Property Inventory?

    Each agency that carries real property on its financial statement as 
of September 30 each year has the responsibility for submitting the real 
property inventory information. Information provided in these reports 
related to asset values must be consistent with agency records used for 
financial reporting in accordance with standards issued by the Federal 
Accounting Standards Advisory Board (FASAB). For purposes of this part, 
this requirement shall apply regardless of the method used to acquire 
the property or which agency is currently using or occupying the 
property.