GSA Bulletin FPMR H- 43 
Utilization and Disposal

TO: Heads of Federal agencies

SUBJECT: Annual report of personal property furnished to non-Federal recipients

1. Purpose. This bulletin clarifies the intent of FPMR 101-43.4701(c) concerning the requirement that each executive agency submit an annual report of personal property furnished to any non-Federal recipients during the previous fiscal year.

2. Expiration date. This bulletin contains information of a continuing nature and will remain in effect until superseded or canceled.

3. Background. As required by Pub. Law 94-519, the General Accounting Office (GAO) has issued its third biennial report to Congress on the impact of Pub. Law 94-519 on the transfer of excess and the donation of surplus personal property to grantees and other eligible non-Federal organizations (GAO/GGD-85­3). This law amended the Federal Property and Administrative Services Act of 1949 to require, among other things, that each executive agency submit an annual report of property furnished to any non-Federal recipient during the previous fiscal year. During their review, GAO found that the categories of property and types of recipients listed in executive agencies' reports are inconsistent. Therefore, GAO has recommended in their report that the General Services Administration (GSA) clarify for all executive agencies the information on Federal personal property to be reported to GSA in compliance with section 202(e) of the Federal Property and Administrative Services Act of 1949, as amended.

4. Annual reports.

a. Section 202(e) of the Federal Property and Administrative Services Act of 1949, as amended, states that:

"(e) Each executive agency shall submit during the calendar quarter following the close of each fiscal year a report to the Administrator showing, with respect to personal property:

(1) Obtained as excess property or as property determined to be no longer required for the purposes of the appropriation from which it was purchased, and

(2) Furnished in any manner whatsoever within the United States to any recipient other than a Federal agency, the acquisition cost, categories of equipment, recipient of all such property, and such other information as the Administrator may require."

b. For purposes of clarification, the terms contained in section 202(e) are defined as follows:

(1) "Personal property obtained as excess" includes property which was obtained from another Federal agency under the provisions of FPMR 101-43 which was subsequently furnished during the reporting period in any manner whatsoever to any non-Federal recipient. Property determined to be surplus which was subsequently disposed of by donation, sale, abandonment, or destruction under the provisions of FPMR 101-44 or 101-45 should not be included in the report.

(2) "Personal property not excess to the owning agency but determined to be no longer required -for the purposes of the appropriation from which it was purchased" includes:

(a) Property which was no longer needed for direct agency use by the organizational unit accountable for the property, and was subsequently furnished during the reporting period in any manner whatsoever to any non­Federal recipient rather than placed in the agency's internal redistribution or disposal system; and

(b) Property which entered the agency's internal redistribution or disposal system, and was subsequently furnished during the reporting period in any manner whatsoever to any non-Federal recipient.

Also, with respect to (2), above, agencies are not required to research their acquisition, inventory, or accountable property records to determine the source of this property or the appropriation from which it was purchased.

(3) The phrase "furnished in any manner whatsoever" includes but is not limited to transfer, loan, lease, license agreement, and sale transactions.

(4) The term "non-Federal recipients" includes all contractors, e.g., fixed-price, cost-reimbursable, etc.; all grantees, e.g., project, formula, etc.; and any other individual or organization which is not a Federal agency. State and local government entities are regarded as non-Federal recipients.

c. Executive agencies are reminded that the annual reports required by section 202(e) of the Property Act are required to be submitted to the General Services Administration within 90 calendar days after the close of each fiscal year.

Donald C. J. Gray
Assistant Administrator for
Federal Supply and Services