1.14.6  Real Property Management Program

Manual Transmittal

July 08, 2013

Purpose

(1) This transmits revised IRM 1.14.6, Real Estate and Facilities Management, Real Property Management Program.

Background

This IRM provides the purpose, program description, objectives, directives, responsibilities, and authorities for the Real Property Management Program. This section is primarily for the use of space management personnel in Real Estate and Facilities Management (REFM).

Material Changes

(1) The title of this IRM has been changed to reflect the organization's name.

(2) This IRM has been updated to reflect current organizational titles, terminology, references, citations and to reorganize the material to provide clarity

Effect on Other Documents

This IRM text supersedes IRM 1.14.6, Space Management published October 20, 2006.

Audience

All divisions and functions

Effective Date

(07-08-2013)

J. Stuart Burns
Director, Real Estate and Facilities Management
Agency Wide Shared Services (AWSS)

1.14.6.1  (07-08-2013)
Purpose

  1. This IRM provides information pertinent to the operation of the AWSS, REFM program.

1.14.6.2  (07-08-2013)
Program Description

  1. REFM provides space management program support to all entities of the Internal Revenue Service (IRS), including:

    1. Management of all space occupied by IRS;

    2. Procedures and guidance for the use of all IRS space;

    3. Strategic portfolio planning to assist IRS entities with short and long-term housing needs;

    4. Acquisition of space by way of the General Services Administration (GSA), other governmental entities and IRS Lease Contracting Officers under authority delegated by GSA;

    5. Space planning and design services for new space; and

    6. Alterations and reconfiguration of existing space.

1.14.6.3  (07-08-2013)
Objectives

  1. The objectives of the REFM space management program are to:

    1. Facilitate quality customer service and the collection of taxes by providing offices that are convenient and accessible to the public;

    2. Enhance productivity through a quality work environment that is secure and comfortable;

    3. Provide portfolio flexibility to accommodate program variability;

    4. Foster effective space utilization;

    5. Provide the most cost effective housing for IRS by utilizing telework strategies, workstation sharing, universal workstation designs, and other alternative workspace arrangements for out of office employees, where applicable; and

    6. Ensure accurate charges for IRS space under the Federal Buildings Fund Rent system and GSA space pricing policy, including negotiation of GSA/IRS Occupancy Agreements.

1.14.6.4  (07-08-2013)
Directives

  1. The following directives shall be adhered to in the administration of the REFM program:

    1. The IRS REFM National Workspace Standards shall be utilized when acquiring or altering space. The IRS Facilities Design Criteria and the IRS-REFM Office Design Handbook shall be utilized when space is constructed for occupancy by IRS and shall be considered to the maximum extent practicable for existing space. Additionally, the IRS-REFM Career Management and Learning Centers Training Space and IRS-REFM Taxpayer Assistance Center Design Guides shall be used for the design of these specialized facilities. Due to security concerns, the IRS does not fund the construction of restroom facilities for general public use within IRS assigned space.

    2. The Asset Management Plan (AMP) shall be used as the basis for development of projects that best serve the mission of IRS within resource limitations. Portfolio Management, Real Property Management (RPM), shall ensure that AMPs are developed and completed in accordance with published guidance and managerial direction and shall be responsible for tracking, maintaining and consolidating the asset management data for the IRS portfolio. Design and Strategic Campus Planning (DSCP) has responsibility for campus planning where submission processing functions are performed.

    3. The IRS REFM Request For Space form, REFM-81 will be used to request space from GSA or to lease space under delegated GSA authority. All REFM-81 forms must be submitted for review and approval to the Director, REFM, or designee, in accordance with Commissioner Delegation Order 1-45 and other existing REFM guidance..

    4. The Reimbursable Work Authorization (RWA), GSA Form 2957, will be used to request arrangements from GSA for tenant improvements and building services which are otherwise not included in rent, as well as for special projects on an as-needed basis. All RWAs must be approved by the Territory Managers, or designees. The AWSS Office of Strategy and Finance must certify funding through the Requisition Tracking System (RTS) prior to submission to GSA.

    5. The REFM Graphic Database Interface system (GDI) Rent Module provides both current fiscal and out year data for the IRS rent budget, allowing REFM to project the IRS rent budget requirements. The GDI Rent Module is also utilized to validate GSA rent charges.

    6. The provisions contained in Federal Management Regulation (FMR), Subchapter C, Real Property, Part 102-72, Delegation of Authority (41 Code of Federal Regulations (CFR) Part 102-72) and FMR Bulletin 2008-B1 “Delegations of Lease Acquisition Authority – Notification, Usage, and Reporting Requirements for General Purpose, Categorical, and Special Purpose Space Delegations” will be followed and utilized by the REFM delegated leasing program under the authority granted by GSA.

    7. All security, safety, and environmental requirements established by federal, state, and local authorities.

    8. Accommodations for persons who are physically disabled will be provided in all leased facilities in accordance with the Architectural Barriers Act Accessibility Standard effective February 7, 2007. The standard was issued under the provisions of FMR, Subchapter C, Real Property, Part 102-76, Subpart C, Architectural Barriers Act of 1968, as amended. (41 CFR Part 102-76)

    9. The provisions contained in IRM 1.14.9, IRS Parking Program, that guide management, allocation and assignment of parking at all government-owned or leased IRS facilities and management of taxable parking benefits.

    10. The provisions contained in FMR Amendment 2008-08, FMR Case 2008-102.3 “Real Property Policies Update – Smoking Restrictions” (41 CFR Part 102-74) that address smoking in federally owned and leased buildings. Further, IRS does not fund the construction of indoor or outdoor smoking areas. IRS does support and facilitate smoking cessation programs.

    11. The provisions contained in FMR Bulletin 2006-B3, “Guidelines for Alternative Workplace Arrangements", that established guidelines for implementing and operating alternative workplace arrangements (AWA). These guidelines are designed to assist agencies in the design and operation of AWA programs as well as to resolve AWA issues commonly faced by agencies. These guidelines should be utilized in conjunction with REFM provisions for out of the office employees.

1.14.6.5  (07-08-2013)
Responsibilities

  1. The roles and responsibilities for REFM management are as follows.

1.14.6.5.1  (07-08-2013)
Director, REFM

  1. The Director has overall responsibility as it relates to the management of real property for:

    1. development and administration of a long-term space and housing strategy for IRS;

    2. determining objectives, practices, and standards for real property management throughout IRS;

    3. ensuring that effective space utilization is promoted throughout the IRS;

    4. ensuring space management best practices are implemented throughout REFM;

    5. administering the IRS rent budget;

    6. advising and assisting the Chief, AWSS on all REFM operational matters;

    7. ensuring alignment and compatibility of actions within the IRS and AWSS strategic plans and business visions;

    8. monitoring functional compliance with service level agreements and balanced measures systems;

    9. developing strategies for improving functional service delivery to business units including resolution of issues of mutual concern; and

    10. developing and maintaining external contacts, including Treasury, National Treasury Employees Union (NTEU), GSA, National Archives and Records Administration (NARA), professional organizations, and contractors.

1.14.6.5.2  (07-08-2013)
Associate Directors, Operations, REFM

  1. The Associate Directors, Operations, are responsible for:

    1. providing space management services to all customers through the Territory Managers in their respective geographical areas of responsibility;

    2. ensuring timely execution of space management program activities, determining appropriate strategies to achieve REFM, AWSS, Business Unit (BU) and IRS program goals, managing resources, and ensuring proper application of IRS and government-wide real property policies and regulations;

    3. working with BU representatives to identify customer needs, meet service demands, resolve customer problems, implement service level agreements and ensure effective utilization of space and resources ;

    4. managing improvements in REFM business processes and systems;

    5. formulating, executing, and monitoring facilities management support funds, in conjunction with the REFM Associate Directors of Project Management and Finance; and

    6. working with GSA and other public officials to resolve issues impacting REFM service delivery.

1.14.6.5.3  (07-08-2013)
Associate Director, Real Property Management, REFM

  1. The Associate Director, Real Property Management (RPM), is responsible for:

    1. developing and implementing guidance, procedures, objectives, practices and standards for the administration, management and oversight of the IRS real property, space management and delegated leasing programs;

    2. developing and administering long-term space and housing strategy;

    3. developing and managing IRS Asset Management Plans (AMP) through the Chief, Portfolio Management, who reports to the Associate Director, RPM. The AMPs allow for a continuous integrated strategy between RPM and the territories to effectively manage the real estate portfolio;

    4. facilitating the integration of Design and Strategic Campus Planning (DSCP) requirements into the long-term space and housing strategy for campus locations;

    5. reviewing and approving IRS space requests;

    6. negotiating, reviewing and approving IRS Occupancy Agreements (OA);

    7. accurately maintaining data for leases and OAs in the GDI system;

    8. ensuring that IRS real estate management practices are consistent with Presidential directives and executive orders, federal laws, regulations and policies;

    9. ensuring that geographic boundaries are established in accordance with Treasury Directive 72-03 “Location of New Offices and Facilities in Rural Areas” and FMR, Subchapter C, Real Property, Part 102-83 “Location of Space” (41 CFR Part 102-83);

    10. representing IRS with Treasury, GSA, contractors, industry trade and professional organizations, and other stakeholders regarding the management of real estate and other cross-functional issues;

    11. providing real property and space management subject matter expert training and technical support to REFM staff; and

    12. managing and executing the IRS real property lease contracting program using authority delegated by GSA, Treasury and IRS Procurement, including acquisition and administration of leased space by Real Property Leasing Officers and management of the acquired space in conjunction with territory Contracting Officer Representatives (COR), as well as responding to any legal protests or litigation resulting from the program.

1.14.6.5.4  (07-08-2013)
Associate Director, Project Management, REFM

  1. The Associate Director, Project Management, is responsible for:

    1. managing REFM programs for project development, prioritization and approval of space projects, including the Project Investment Fund;

    2. developing the National Workspace Standards and working in conjunction with DSCP, REFM, on office design guides for different types of space;

    3. developing work space improvements and innovative housing solutions under the Servicewide Workplace Strategies initiative;

    4. providing policy, procedures, training and resources to continuously improve IRS work space through effective and efficient project delivery; and

    5. developing innovative and sustainable furniture design and acquisition procedures.

1.14.6.5.5  (07-08-2013)
Associate Director, Design and Strategic Campus Planning (DSCP), REFM

  1. The Associate Director, DSCP, is responsible for:

    1. strategic planning of the campus space portfolio;

    2. working with Territory Managers to review the campus real estate portfolio related to submission processing sites to maximize utilization of space;

    3. executing major space projects associated with the campus portfolio such as campus replacement or major repair and alterations;

    4. development and management of the Buildings Delegation Program, including determining objectives, budget, practices and standards for building and energy management in accordance with the terms of GSA delegation agreements with Treasury and IRS, and approval of new, amended, and expiring delegations

    5. delivering architectural and engineering and construction design and cost estimating services for REFM; and

    6. developing and maintaining the IRS Facilities Design Criteria and assisting Project Management, REFM, in the development of office design guides for different types of space.

1.14.6.5.6  (07-08-2013)
Associate Director, Finance, REFM

  1. The Associate Director, Finance, is responsible for:

    1. managing appropriated funds provided by Congress and made available to REFM by the Chief Financial Officer (CFO) to ensure that funding is available to support the REFM mission;

    2. ensuring funds are spent properly and within the timeframes allowed for each appropriation;

    3. monitoring and tracking REFM expenditures to ensure that all funds are properly obligated or returned to the CFO for other uses;

    4. funding REFM activities including the payment of rent, space projects, acquisition of furniture, facilities maintenance, and support contracts;

    5. tracking the inventory of IRS space holdings, forecasting rent for current and future years, monitoring actual rent expenses, verifying the accuracy of GSA bills and ensuring that billing errors get corrected;

    6. accurately maintaining data for rent in the GDI system; and

    7. providing funds in support of REFM personnel including salaries and benefits, overtime, travel, training, and supplies.

1.14.6.5.7  (07-08-2013)
Territory Managers, REFM

  1. The Territory Managers, in coordination with the Associate Directors for Operations, REFM, are responsible for:

    1. providing space management services to all customers in their respective geographical areas of responsibility;

    2. ensuring timely execution of program activities, determining appropriate program emphasis to achieve goals, managing branch resources, and ensuring proper application of IRS and government-wide policies and regulations;

    3. working with Real Property Management to actively review the real estate portfolio to maximize utilization of space;

    4. ensuring that requests for space have been thoroughly analyzed, conform to REFM and IRS procedures and the IRM, National Workspace Standards, and applicable design guides, and that projects are delivered timely and within scope and budget;

    5. ensuring changes to planned or cancelled projects are communicated immediately to REFM Finance and Project Management;

    6. ensuring that lessor obligations are satisfied, performance is monitored, and files are maintained for leases procured under delegated leasing or lease management authority granted by GSA; and

    7. accurately maintaining data for buildings, space usage, classification, measurement, floor plans and furniture in the GDI system.

1.14.6.6  (07-08-2013)
Authorities

  1. GSA prescribes the procedures and methods governing the acquisition, utilization, assignment, pricing, and release of IRS space in government-owned and leased buildings controlled by GSA, or delegated to IRS, in the United States.

  2. GSA performs all functions associated with the acquisition of leasehold interest in real property for IRS, except as otherwise specified in GSA Federal Management Regulations (FMR) Bulletin 2008-B1 “Delegations of Lease Acquisition Authority – Notification, Usage, and Reporting Requirements for General Purpose, Categorical, and Special Purpose Space Delegations”. http://www.gsa.gov/graphics/pbs/FMR_Bulletin_2008_B1_Fed_Reg_Vol_72_No_222_Nov_19_2007.pdf

  3. The following regulations and directives are necessary to administer the REFM space management program:

    1. FMR, Chapter 102, Subchapter C, Real Property (41 CFR Ch. 102). Parts 102-71 through 102-84 prescribe policies and procedures for agencies operating under the authority of GSA, or occupying government-owned or leased space under the control of GSA, including: facility management; maintenance and alterations; design and construction; utility services; assignment and utilization of space, pricing policy for occupancy in GSA space; real estate acquisition; fire and life safety; environmental management; and security. http://www.gsa.gov/fmr

    2. GSA’s Rent Pricing Policy Desk Guide, 4th Edition governs the pricing of GSA's real estate and related services, including agency rights and responsibilities under various types of occupancy. http://www.gsa.gov/portal/content/104909

    3. GSA’s Customer Guide to Real Property explains how to request, use, and service GSA-controlled space. http://www.gsa.gov/graphics/pbs/Guide_to_Real_Propertybookmarked2002_R2E-c-pK_0Z5RDZ-i34K-pR.pdf

    4. Treasury Directive 72-02, Acquisition, Utilization, and Disposal of Treasury Real Property Assets, September 24, 2009, contains provisions for the Treasury Department’s acquisition, management, and disposal of real property assets by utilizing prudent asset management practices that optimize utilization of space. http://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/td72-02.aspx

    5. Treasury Directive 72-03, Location of New Offices and Facilities in Rural Areas, July 14, 2004 requires that first priority be given to locating new Treasury facilities in rural areas. http://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/td72-03.aspx

    6. FMR, Subchapter C, Real Property, Part 102-83 “Location of Space” (41 CFR Ch. 102-83) , contains provisions for ensuring that executive agencies follow certain statutes, regulations and policies when identifying a geographic service area and the delineated area within which it wishes to locate specific activities, consistent with its mission and program requirements. http://www.gsa.gov/portal/ext/public/site/FMR/file/FMRTOC102-_83.html/category/21859/

    7. Executive Order 12072, Federal Space Management, August 16, 1978, requires agencies with mission needs for space in urban areas to give first consideration to centralized community business areas and adjacent areas of similar character, including other specific areas which may be recommended by local officials, except when such selection is otherwise prohibited. http://www.archives.gov/federal-register/codification/executive-order/12072.html

    8. Executive Order 13006, Locating Federal Facilities on Historic Properties in Our Nation's Central Cities, May 21, 1996, encourages federal agencies to locate facilities on historic properties in central cities. http://www.archives.gov/federal-register/executive-orders/1996.html

    9. Executive Order 12411, Government Work Space Management Reforms, March 29, 1983, requires agencies to establish programs to produce and maintain an inventory of work space and related furnishings, reduce the amount of work space used or held to essential minimums, utilize all agency furnishings in a manner that reflects a judicious employment of public moneys;and report to the Administrator of General Services any holdings not necessary for the mission of the agency. http://www.archives.gov/federal-register/codification/executive-order/12411.html

    10. Executive Order 13327, Federal Real Property Asset Management, February 4, 2004, requires agencies to designate a Senior Real Property Officer who will be responsible for implementing and developing a continuous and comprehensive AMP process for the agency. This process includes identifying and categorizing all real property owned, leased or otherwise managed by the agency; prioritizing actions to be taken to improve the operational and financial management of the agency's real property inventory, and using public and commercial benchmarks and best practices to periodically evaluate all assets, among other items. http://www.archives.gov/federal-register/executive-orders/2004.html

    11. Executive Order 13423, Strengthening Federal Environmental, Energy, and Transportation Management, January 24, 2007, requires agencies to develop and implement sustainable practices in the construction, operation, and maintenance of federal facilities including: energy efficiency, promotion of sustainable and renewable energy resources, reduction of greenhouse gases, water conservation, pollution and waste prevention, and recycling, among other items. http://www.archives.gov/federal-register/executive-orders/2007.html

    12. Public Law 110-140, Energy Independence and Security Act of 2007, contains provisions and requirements for the management and reporting of energy requirements for leased buildings under the control of GSA and agencies via delegated lease management authority, as well as for federal buildings. http://www.gpo.gov/fdsys/pkg/PLAW-110publ140/pdf/PLAW-110publ140.pdf

    13. FMR Amendment 2008-08, FMR Case 2008-102.3 “Real Property Policies Update – Smoking Restrictions” (41 C.F.R. Part 102-74), contains provisions for the restrictions on the smoking of tobacco products in leased or owned space under the jurisdiction, custody, or control of the Administrator of General Services. http://www.gpo.gov/fdsys/pkg/FR-2008-12-19/pdf/E8-30180.pdf

    14. Executive Order 13514, Federal Leadership in Environmental, Energy and Economic Performance, October 5, 2009, requires agencies to achieve targeted goals in sustainability in the operation of federal facilities. Emphasis is on energy and water use, greenhouse gas emissions, carbon footprint, recycling, minimization of hazardous materials and chemical pollution, retrofit of federal facilities maximizing use of energy efficient and sustainable practices, and minimizing the environmental impact on communities where federal facilities are located, among other items. http://www.archives.gov/federal-register/executive-orders/obama.html

    15. FMR Bulletin 2006-B3, “Guidelines for Alternative Workplace Arrangements", establishes guidelines for implementing and operating alternative workplace arrangements (AWA). These guidelines are designed to assist agencies in the design and operation of AWA programs as well as to resolve AWA issues commonly faced by agencies. http://www.telework.gov/guidance_and_legislation/fmr_bulletins/index.aspx

    16. Public Law 111-292 Telework Enhancement Act of 2010. The Act is a key factor in the Federal Government's ability to achieve greater flexibility in managing its workforce through the use of telework. Telework programs provide agencies a valuable tool to meet mission objectives while helping employees enhance work/life effectiveness. Specifically, telework is a useful strategy to improve continuity of operations to help ensure that essential federal functions continue during emergency situations; promotes management effectiveness when telework is used to target reductions in management costs and environmental impact and transit costs; and enhances work-life balance. http://www.telework.gov/Telework_Enhancement_Act/

    17. Executive Order 13589, Promoting Efficient Spending, November 9, 2011, requires agencies to develop and monitor plans to reduce administrative and operating costs in several areas including: travel, extraneous promotional items, employee information technology devices, printing, and employee relocation expenses and to maximize use of electronic communications to the maximum extent practicable in conducting Federal Government business. http://www.archives.gov/federal-register/executive-orders/2011.html

    18. General Services Administration Acquisition Regulation (GSAR) Part 570 - Acquiring Leasehold Interests in Real Property. The GSAR is included in the GSA Acquisition Manual (GSAM). GSAM Part 570 is applicable to agencies who receive delegated leasing authority from GSA. https://www.acquisition.gov/gsam/current/html/Part570.html

    19. Public Law 86-249 - Public Buildings Act of 1959, As Amended Certain leasing actions that GSA undertakes on behalf of federal agencies require congressional authorization if the net annual rent under a lease contract exceeds a certain value. The value, known as the prospectus threshold, is established annually by GSA and approved by Congress. Net annual rent excludes operating expenses, defined as services and utilities necessary for occupancy. Net annual rent includes fixed expenses such as real estate taxes or escrows or reserves for capital improvements and/or replacement. Additionally, congressional authorization is required for space alterations in leased space if the value of the alterations exceeds one-half of the prospectus threshold. The types of leased space alteration projects subject to the prospectus threshold include: alterations for any agency after initial occupancy by that agency; alterations to prepare vacant space for backfill by any agency other than the original tenant agency; and improvement to building systems or architectural features after initial occupancy. Architectural, design, and construction expenses are all considered in determining whether an alterations project is applicable to the prospectus threshold. Moving expenses, temporary relocation costs, and furniture are not included in the project cost for prospectus purposes. The prospectus threshold is also applicable to space alterations in government-owned space. http://www.gsa.gov/portal/content/104040 and http://www.gsa.gov/portal/content/101522

    20. Public Law 98-369 - Competition in Contracting Act of 1984 (CICA),CICA requires certain agencies to obtain full and open competition in the acquisition of supplies and services, including leased space. CICA is applicable to agencies who receive delegated leasing authority from GSA. http://www.gsa.gov/portal/content/100915

    21. General Services Administration General Reference Guide for Real Property Policy (October 2010). IRS must adhere to other applicable laws, regulations and executive orders pertaining to real property and related activities. http://www.gsa.gov/portal/content/104040GSA


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