Life-cycle Processes & Property Management

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Life-Cycle Processes &Property ManagementPart Two: An Overview of Reports; Reliefof Stewardship Responsibility; Utilization;Maintenance; and Property CloseoutCover StorYBy John I. Paciorek, Ph.D., cppm, cf8 The Property Professional Volume 23, Issue 1

The views expressed in this article are those of the author and do not necessarily reflect the views of the Defense AcquisitionUniversity or the Department of Defense.Life-Cycle ProcessesThe effective managementof property and assets can beattained through the applicationof the life cycle processes or“outcomes” which are found inthe Government Property Clauseat FAR 52.245-1(f), ContractorPlans and Systems. These life cycleprocesses include: Acquisition;Receipt; Records; Physical Inventory;Subcontractor Control; Reports;Relief of Stewardship Responsibility;Utilization; Maintenance; andProperty Closeout. They are verysimilar to the fifteen functionsdescribed in Appendix A of theDoD Manual for the Performance ofContract Property Administration(DoD 4161.2-M).An overview of the life cycleprocesses of Acquisition; Receipt;Records; Physical Inventory; andSubcontractor Control was presentedin a previous article as Part One.This article will include Reports;Relief of Stewardship Responsibility;Utilization; Maintenance; andProperty Closeout as Part Two. TheGovernment Property Clause requiresthe contractor to “establish andimplement property managementplans, systems, and procedures at thecontract, program, site or entity levelto enable ” these outcomes.The Government PropertyClause requires contractors to“initiate and maintain the processes,systems, procedures, records,and methodologies necessary foreffective control of governmentproperty, consistent with voluntaryconsensus standards and/or industryleading practices and standards forgovernment property managementexcept where inconsistent with lawor regulation.” There are industryleading practices and voluntaryconsensus standards that areapplicable to the processes identifiedin this clause. Contractors mustchoose which one is best suitedfor the property in their propertymanagement system.Establishing Contractor Plansand SystemsThe Government PropertyClause at FAR 52.245-1 states that“Contractors shall establish andimplement property managementplans, systems, and proceduresat the contract, program, site orentity level to enable the followingoutcomes.” The order in which theyare presented is often referred toas the “life cycle” of governmentproperty because it follows an orderlyprogression of events that mimicthe birth, life, and end of a projector program. The first five outcomeswere discussed in the December 2010issue. Outcomes or processes sixthrough ten are discussed below.6. Reports.A report is a written recordor summary providing a detailedaccount of an event. It is acontractual requirement thatcontractors have a process formanaging the generation/creationof reports. The GovernmentProperty Clause requires contractorsto “have a process to create andprovide reports of discrepancies;loss, damage, destruction, or theft;physical inventory results; audits andself-assessments; corrective actions;and other property related reports asdirected by the Contracting Officer.(FAR 52.245-1(f)(1)(vi))Under the process of receivingthe contractor is required to manageany discrepancies incident toshipment and to submit a reportfor government-furnished property.The contractor shall submit a SupplyDiscrepancy Report (SDR), formerlyknown as a “report of discrepancy”(ROD) using a Standard Form 364.If the contractor needs to reporta transportation discrepancy theyshould use a Standard Form 361.The Government PropertyClause requires a relatively detailedreport for property that is lost,damaged, destroyed, or the resultof theft. The clause requires thecontractor to “investigate andpromptly furnish a written narrativeof all incidents of loss, damage,destruction, or theft to the propertyadministrator as soon as the factsbecome known or when requestedby the Government.” (FAR 52.245-1)The report shall contain thefollowing information:(1) Date of incident (if known).(2) The name, commercialdescription, manufacturer,model number and NationalStock Number (if applicable).(3) Quantity.(4) Unique Item Identifier (ifavailable).(5) Accountable Contract number.(6) A statement indicating currentor future need.(7) Acquisition cost, or if applicable,estimated scrap proceeds,estimated repair or replacementcosts.(8) All known interests incommingled property of whichthe government property is apart.(9) Cause and corrective actiontaken or to be taken to preventrecurrence.(10) A statement that theGovernment will receive anyreimbursement covering theloss, damage, destruction, ortheft, in the event the contractorwas or will be reimbursed orcompensated.February/March 2011 9

(11) Copies of all supportingdocumentation.(12) Last known location.(13) A statement that the propertydid or did not contain sensitiveor hazardous material, and if so,that the appropriate agencieswere notified.These data elements shouldbe addressed in the contractor’sProperty Management System andProcedures. The procedures mustalso address the party responsible aswell as the specific time frame forreporting. Where small quantities ofmaterial are lost or low value itemsare destroyed that are not sensitive orcritical and they are not needed forreplacement due to a bulk purchasethe contractor should report on aquarterly or biannual basis.The contractor is also required toreport government property that isexcess to the needs of the contractorthrough the use of scrap lists,inventory schedules or electronicallyvia the Plant Clearance AutomatedReutilization Screening System(PCARSS). Along with the reportsmentioned above, the ContractingOfficer may direct the contractorto furnish other reports in order tosatisfy contractual requirements.The contractor’s PropertyManagement System shall ensurethat reports of audits and selfassessments provide a process toensure the reporting of these findingshave materiality or are significant.Timely reporting needs to be defined.7. Relief of stewardshipresponsibility.Contractors may be relieved ofstewardship responsibility per therequirements of the GovernmentProperty Clause. This clause (FAR52.245-1) provides the followinginformation on this topic:(vii) Relief of stewardship responsibility.Unless the contract provides10 The Property Professionalotherwise, the Contractorshall be relieved of stewardshipresponsibility for governmentproperty when such propertyis—(A) Consumed or expended,reasonably and properly, orotherwise accounted for, inthe performance of thecontract, including reasonableinventory adjustments ofmaterial as determined bythe Property Administrator; or aProperty Administrator grantedrelief of responsibility for loss,damage, destruction or theft ofgovernment property;(B) Delivered or shipped from thecontractor’s plant, under government instructions, except whenshipment is to a subcontractor orother location of the contractor;or(C) Disposed of in accordance withparagraphs (j) and (k) of thisclause.Consumption is the processof incorporating, expending, orconsuming material into an enditem or otherwise consuming it inthe performance of a contract. TheGovernment Property Administratormust check to make sure thatmaterial is consumed or expendedreasonably and properly and thatit is accounted for. A consumptionanalysis should be performedto see if it conforms to contractrequirements and to make sure thatthe contractor did not over consumeit. A consumption analysis is themethodical examination of how,when, and why material is usedin the performance of a contract.Sources that are helpful in resolvingconsumption questions are thecontract, blueprints, specifications,and records. These documentsare indispensable in helping theProperty Administrator answer anumber of questions pertaining tothis subject. Was this government Volume 23, Issue 1property used properly? Wasthis property consumed only asauthorized by the contract oras approved by the ContractingOfficer? How much material wasused? Were the quantities ofmaterial consumed reasonable? Whywas the consumption excessive?Unreasonable consumption isnot to be treated as loss, damage,destruction, or theft of governmentproperty.When unreasonableconsumption occurs under costreimbursement contracts, theGovernment Property Administrationshall forward the case to theContracting Officer recommendingcost disallowance under the FARcost principles. That means that thecontractor and not the governmentis responsible for the costs of anyadditional procurements of materialnecessary to complete contractrequirements. When the contractorover consumes under a fixed pricecontract the Property Administratorwill forward the case to theContracting Officer. The C.O. willdetermine if consideration shouldbe sought from the contractor. If theconsumption was reasonable thenthe contractor should be relieved ofstewardship responsibility.Contractors may also berelieved of stewardship responsibilitywhen the government directs thecontractor to ship the property fromtheir plant or when it is otherwisedelivered in accordance withcontract requirements. Shippingthe property to a subcontractor orother contractor location does notrelieve the contractor of stewardshipresponsibility.Paragraphs (j) and (k) of FAR52.245-1 provide informationthat would relieve the contractorof stewardship responsibility forcontractor inventory disposal andabandonment of governmentproperty. It shall be done inaccordance with the contract

requirements and the Plant Clearance Officer mustprovide authorization.Granting relief of responsibility for loss, theft,damage, or destruction to government property is asignificant part of relief of stewardship responsibility.Generally, contractors are not held liable for loss,damage, destruction, or theft of governmentproperty under the following types of contracts: costreimbursement, time and material, labor hour, andnegotiated fixed-price for which price is not based uponan exception at FAR 15.403-1. However, contractors areliable under fixed-price for which there is an exceptionat FAR 15.403-1. The two forms of liability are thelimited risk of loss and the full risk of loss. These will bediscussed next.If the contractor has a fixed-price contract with FAR52.245-1 alternate I then “the contractor assumes therisk of and shall be responsible for any loss, damage,destruction, or theft of Government Property upon itsdelivery to the contractor as Government-furnishedproperty.” The exception to the full risk of loss provisionis “fair wear and tear” or when the property has served itsuseful life and it has simply worn out. Contractor liabilitywas decided in the court case Dynalectron Corporationvs. U. S.: ASBCA No. 29,831; 85-3 BCA Para 18,320, July31, 1985. According to an opinion by AdministrativeJudge Freeman Dynalectron destroyed three segmentsof exposed government motion picture film while it wasbeing developed under an audio-visual production andservices contract. The destruction of two segments wasattributed to operator negligence and faulty equipmentdestroyed the third. Since Dynalectron’s contract had thefull risk of loss provision the court ruled that it was liable.It was also decided that the Government was owed theintrinsic value of the property or the value of the filmto the owner. Since the destroyed film was taken at anairbase in Korea the contractor was required to pay thecosts associated with retaking the destroyed segmentsin Korea.This court case is important because it helped todetermine the value of the property to the owner. Recordsof government property normally list the acquisitioncost of the asset. This might lead one to believe that theacquisition cost is what is owed the government whenproperty is lost, damaged, destroyed, or the result of theftbut it is not. Intrinsic value could result in being assessedthe replacement value where the government has currentor future needs. The contractor could also be responsiblefor any repairs to damaged property. Intrinsic valuecould also mean the salvage or scrap value for damagedproperty where the government has no need for it.Please Note. The Department of Defense issued adeviation letter dated 12 February 2010 that changedIMAGINE YOURUID ISSUES AS AFOREST AND US ASONE MOTHER OFA CHAIN SAW.INTRODUCING UID COMPLY! IT’S ALL THE TECHNOLOGY YOU NEED.Marking, printing, scanning, validating and electronic reporting. UID Comply! does it all. This totalUID compliance solution from A2B Tracking makesscanning and interpreting all DoD standards,formats and constructs a snap. Via an easy-touse handheld device you can not only scan butalso transmit your data back to the WAWF & UIDRegistry. This is just the beginning of what UIDComply! can do. Contact us today for a free needsanalysis. UID? Simple as A2B.A2B TRACKING /March 2011 11

the Full Risk of Loss provision inthe Government Property Clause atFAR 52.245-1. This means that anycontract issued after the effectivedate of this Deviation letter willnow include the Limited Risk ofLoss provision. This memorandumstates that “This deviation addsfixed-price contracts awarded on thebasis of adequate competition to thelist of contract types under whichcontractors are not held liable forloss, damage, destruction, or theft ofgovernment property.”The limited risk of loss provisionis applied to contractors with CostReimbursement, Time and Material,Labor Hour, or Non-CompetitiveFixed-Price Contracts. FAR Section45.107, contract clauses, requiresthe contracting officer to insert theappropriate Government PropertyClause (limited risk or full risk) inaccordance with the provisions ofthis section.When the limited risk of lossprovision is included in a contractthe contractor shall be liable whenthe risk is covered by insurance.Since the government is a selfinsurer the cost of insurance isnormally not an allowable expense.In some instances it is, so makesure to read your contract. In othersituations insurance may cover theloss, damage, destruction, or theftof government property. This mayhappen, for example, if the ownerof an insured vehicle (car, truck,motorcycle) runs into and damagesor destroys government property.The contractor is also liable whenthe loss, damage, destruction, ortheft is due to willful misconduct,lack of good faith on the partof the contractor’s managerialpersonnel. If the contractor’sProperty Management System is notin compliance with contract termsand conditions and the contractor’smanagerial personnel fail toadequately correct the problems thenthe government (Contracting Officer)may withdraw the government’s12 The Property Professionalassumption of risk. If the loss wereto occur after the withdrawal ofthe assumption of risk then thecontractor would be liable.The Fairchild Hiller Corporationhad an Inspect and Repair AsNecessary (IRAN) contract for thestripping, washing, and cleaningof a C-130 aircraft. The contractstipulated that the contractorcould only use a prescribed soapywater solution to clean the aircraft.One of the contractor’s employeeshad difficulty cleaning one of theaircraft’s wheel wells. He decided toadd methylethyl-ketone (MEK) tothe soapy water and try again. MEKis a highly flammable cleaning fluidwith a flash point of 140 degreesFahrenheit. After spraying thesolution to the wheel well he took abreak. When he returned he broughta quartz-iodine floor light to inspecthis work. A short circuit in the quartzlight ignited the volatile mixtureand the aircraft was destroyed. Thecontractor requested to be relievedof liability for damaging the aircraft.The contracting officer denied thisrequest because the contractordid not comply with the termsand conditions of the contractrelated to washing and cleaning theaircraft. Cited was the contractor’sinappropriate use of MEK and afaulty portable light not authorizedfor use in a volatile environment.The case went to court as theFairchild Hiller Corporation vs.U. S. ASBCA No. 14387 (1971).The contractor had argued that ithad been relieved of liability forother accidents in the past andthat it should also be relieved inthis instance. The contractingofficer found that the contractor’smanagerial personnel had showna lack of good faith and willfulmisconduct in regard to theprogram for aircraft maintenanceand administration. Furthermore,the contracting officer said that awarning was given to the contractorafter a similar accident had occurred. Volume 23, Issue 1The contractor’s managementpersonnel had failed to maintainproper training and supervisionof employees. They also failedto comply with the instructionsof authorized governmentrepresentatives regarding the properprocedures for controlling, using,and storing hazardous solvents. Thecourt decided that the governmentcould not prove that the contractorwas liable for willful misconductand lack of good faith on the partof managerial personnel. The courtsaid that “there is no evidence thatthey subordinated their responsibilityfor safety to other goals to such anextent that one could find willfulmisconduct or lack of good faith inregard to safety concerns willfulmisconduct or lack of good faith oftop management are not proven”(ASBCA No. 14387). This court caseserves as the benchmark for solvingliability claims involving the limitedrisk of loss provision of a contractwhen Government Property isinvolved.8. Utilizing Government property.(Included: Consume, Move, andStore)It is an industry leading practicethat contractors establish andmaintain procedures and processes toinsure that government property willbe used only for purposes authorizedin the contract and that the degreeof utilization justifies retention.Equipment, Real Property, SpecialTooling, and Special Test Equipmentis utilized. Material is consumed andnot utilized (see consumption thissection). The Government PropertyClause states that:(A) The contractor shall utilize,consume, move, and storegovernment property only asauthorized under this contract.The contractor shall promptlydisclose and report governmentproperty in its possession that isexcess to contract performance.

Contractual authorization to usegovernment property is normallyspecified in the contract under whichit is accountable. Contractors cannotuse this property for any otherpurpose including commercialcontracts or even other governmentcontracts without the expressedwritten approval of the contractingofficer Contractors wishing to usesuch property for government orcommercial purposes must obtainwritten approval from the contracting officer having cognizance overthe property prior to use. In theevent the contractor uses government property without authorization, the contractor may be subject tofines, imprisonment, or both under18 U.S.C. 641.Government property that hasno current usage or activityshould be periodically reviewed toinitiate disposal action or to justifycontinued retention. This processmust be responsible to contractmodifications, completion, andterminations, as well as reducedproduction rates, reduced demandrates, and engineering changes.If government property willbe used for purposes not originallyauthorized in the contract thecontractor’s Property ManagementSystem must provide a basis fordetermining and allocating rentalcharges to comply with the requirements of the Uses and ChargesClause at FAR 52.245-9. Thecontracting officer is responsiblefor collecting any rent due from thecontractor in accordance withthis clause.The contractor is prohibitedfrom modifying, cannibalizing,or making alterations to anygovernment property unless it ispermitted in the contract. Thissection of FAR 52.245-1 prohibitsthe contractor from comminglinggovernment property withproperty that is not owned by thegovernment. It states that:(B) Unless otherwise authorizedin this contract or by theProperty Administrator, thecontractor shall not comminglegovernment property withproperty not owned by thegovernment. (FAR 52.245-1(f)(1)(viii))Commingling is a process wherematerial that is used on multipleprojects is stored in a common areaand they lose their identity. TheFebruary/March 2011 13

government wants the contractorto be able to readily distinguishits property from those of thecontractor. Government materialthat is stored in a common area isco-located (not commingled) if itcan be immediately identified asGovernment Property. Contractorsthat have the clause DFARS 252.2427004 Material Management andAccounting System included in theircontract are allowed to comminglegovernment material (CAP and notGFP) with contractor property andprogress payment inventory.ConsumptionConsumption is the processof using, expending, attaching, orincorporating material into an itembeing produced under a contract.Contractors may be relieved ofstewardship responsibility if the itemis properly consumed. Consumptionconsists of four stages including:1) Issuing the material in theproper amount required by thecontract; 2) Using the material forthe intended purposes; 3) The returnof any unused material to stockwith the appropriate annotation tothe record; 4) The return of partsremoved from repair, rework, testing,or cannibalization.Unreasonable consumption iswhen the amount of material usedexceeds what would be considerednormal for the work being done. Ifa contractor over consumes thenthey will need to procure morematerial to cover the requirementsspecified in the contract. Thegovernment is not responsible forreimbursing the contractor forunreasonable costs incurred duringthe performance of a contract. FAR31.201-3 provides information ondetermining reasonableness of a cost.It is the contractor’s responsibility toprove that its costs are reasonable.Unreasonable consumption is notto be handled in the same way asgovernment property subject to loss,14 The Property Professionaltheft, damage, or destruction. If theGovernment Property Administratordetermines that a contractor hasover consumed material then theycan recommend to the ContractingOfficer a cost disallowance for thesepurchases because they exceedwhat would be considered to bereasonable. Contracting Officersmay disallow any excess costsassociated with over consumptionin accordance with the FAR Part 31Cost Principles. The contractor isresponsible for all costs that wouldbe required to replenish the overconsumed material.Records must include thelocal/off-site change of location,change in custodianship, the timeframe for such recording, andthe documentation of the move.Property movement may be doneelectronically or with paper and mayconsist of move tickets, travelers,transfer and accountability forms,hand receipts, or using electronicor automated property passes.Unless it is otherwise specified, theresponsibility for movement remainswith the contractor/shipper of theproperty until it is safely received atthe destination.MovementStorageMovement is another processthat is subsumed under Utilization. Itis the physical relocation of propertyfrom one location to another. Itmay consist of a local movementwhere items are transported fromone location to another withthe proper authorization anddocumentation. Property may bemoved off-site but there must be anauthorization to move along withthe proper documentation. Theuser responsibilities must be clearlystated along with the limitations onuse. The maintenance and/or repairresponsibility must be assumed bythe user; the property records mustbe annotated; and, there must beperiodic reviews and re-approval forthis process.The contractor’s PropertyManagement System mustprovide sufficient procedures forpackaging, cradling, and handlingof the government property duringmovement. They should includeenvironmental protection againstheat, cold, moisture, contaminants,electro-static discharge, infestation,shock, etc. Personnel assigned theresponsibility for movement shouldbe qualified to handle the equipmentnecessary to accomplish the move(fork trucks, overhead cranes, hoists,tractor-trailer, etc.).Storage is a process subsumedunder the Government PropertyClause for Utilization. It refers to theact of placing an item into a specificlocation or space such as a storageyard, warehouse, building, room,closet, shelf, bin, etc. Storage can betemporary such as when it is placedin a staging area awaiting the nextphase of processing or assembly. Itcan also be long term, for example,when crude oil is placed in thestrategic petroleum reserve whereit will remain until the President ofthe United States declares a nationalemergency.The contractor must includeprocedures in their PropertyManagement System for properstorage of government propertyincluding physical security andprotection for the property. Whenrequired, the items must beproperly packaged and preserved.Access to items in storage must belimited to authorized personnel.If sensitive or classified property isinvolved then the contractor mustinclude procedures that addressthe requirements for additionalphysical security and protection.Special controls and storage maybe necessary for items susceptibleto contamination, humidity,corrosion, temperature (heat and Volume 23, Issue 1

cold), vibration, shock, electrostaticdischarge, age control etc.The contractor must complywith all statutory, regulatory, andcontractual requirements includingthose that could have an impact onthe environment. These include theHazardous Materials TransportationAct, The Resource Conservation andRecovery Act, the ComprehensiveEnvironmental ResponseCompensation and Liability Act,and the Federal Facility ComplianceAct. The contractor must read andunderstand their contract in orderto be compliant these and otherrequirements.9. Maintenance.Maintenance is the processof providing the amount of carenecessary to obtain the mostuseful service life of property andequipment. It means taking careof property and assets, as well asproviding for, repairing, keepingin an existing state, calibrating, orpreserving from failure or decline.The Government Property Clauserequires the contractor to have aprocess to maintain all accountablegovernment property:The Contractor’s maintenanceprogram shall enable theidentification, disclosure, andperformance of normal androutine preventativemaintenance and repair. TheContractor shall disclose andreport to the PropertyAdministrator the needfor replacement and/or capitalrehabilitation. (FAR 52.245-1(f)(1)(ix))In order to keep the propertyin the best possible conditionand to maximize its service life,the contractor should follow themanufacturer’s recommendedmaintenance procedures. Thecontractor should also useestablished practices and standardsthat include voluntary consensusstandards and industry leadingpractices and standards. A goodexample is the maintenance manualGP CONSULTANTSProviding Your Activity Cutting Edge Application andConsulting Services in Contract Property ManagementLet GP CONSULTANTS’ faculty and staff help you excel in the application ofFederal Acquisition Regulation Government Contract Property requirements:Consulting ServicesProperty Management System EvaluationReview and Evaluation of Property Management ProceduresSubcontract Property Management ApplicationsEducational OpportunitiesFor further information contact GP Consultants at:Dr. Douglas N. Goetz, CPPM, CFGPCONSULTANTS@ATT.NETPresident and CEO937-754-1811“Technical Excellence and Integrity in Contract Property Management”February/March 2011 15

that manufacturers include withcars and trucks. Almost anythingpurchased today has recommendedmaintenance procedures.It is important to distinguishbetween general maintenance andmajor capital-type rehabilitation.The first type, general or routinemaintenance, is the day-to-daymaintenance that is required forefficient and economical operationof property and equipment. Itincludes inspecting, cleaning,adjusting, calibrating, lubricating,changing filters, parts replacement,and performing the manufacturer’srecommended maintenanceprocedures according to schedule.Preventive maintenance is part of thegeneral maintenance requirement. Itis performed on a regularly scheduledbasis to prevent the occurrence ofdefects and to detect and correctminor defects before they result inserious consequences. General and/or preventive maintenance is to beperformed by the contractor as partof its standard operating procedure.The costs associated with thisprogram have already been includedin the contract. The government isnot required to pay any additionalcosts for this type of maintenance.The second type ofmaintenance is major or capital-typerehabilitation. It is maintenancethat exceeds the general andpreventative requirements statedin the contract and the contractor’sProperty Management System(procedures). Since this type ofmaintenance exceeds the standardrequirements, they become thefinancial responsibility of thegovernment. Prior to performingany major maintenance or capitaltype rehabilitation, the contractoris required to obtain the advancewritten approval of the ContractingOfficer. Failure to do so may resultin the rejection of any claims forreimbursement or consideration bythe government.16 The Property Professional10. Property closeout. (Includesproperty disposal)There are a number of actionsthat must be completed prior toclosing out a contract includinga number of actions that involveGovernment property. Contractorsmust perform a final physicalinventory, make sure that all liabilityactions have been resolved, anddispose of government propertyin accordance with contractrequirements and/or the directions ofthe Plant Clearance Officer includingdemilitarization, if required.Demilitarization is the process ofremoving the defensive or offensivecapabilities of a military item.Property DisposalDisposal includes compliancewith environmental laws andthe proper handling of sensitiveand classified property. The basisfor disposing o

life-cycle Processes The effective management of property and assets can be attained through the application of the life cycle processes or "outcomes" which are found in the Government Property Clause at FAR 52.245-1(f), Contractor Plans and Systems. These life cycle processes include: Acquisition; Receipt; Records; Physical Inventory;

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