Exhibit_54_Guidelines_FY2009_FINAL_R2-w-...

Exhibit 54 : 

1/15/2009 1 Exhibit 54 Guidelines

Statement of Use : 

1/15/2009 2 NOTE: The GSA Rent Estimate calculations, the GSA Anticipated Inventory Changes file and the modified Exhibit 54 template are provided to assist you in completing your Space Budget Justification report. However, the user of this information is ultimately responsible for accuracy of their Agency Budget Request. Therefore, we strongly recommend that you thoroughly review all of the data in these files and to make all necessary adjustments for any errors or omissions on our part that may have occurred in the compilation of this data. Statement of Use

Overview : 

1/15/2009 3 Publications – Circular No. A-11 Purpose – Budgeting for GSA Rent Payments Scope – PY thru BY+1 Format – Excel Workbook Template Grouping – Agency: Bureau code level Overview

Circular A-11 : 

1/15/2009 4 Circular A-11 A copy of circular A-11 can be obtained from OMB’s web site in PDF format. Use the URL shown below to link to it. http://www.whitehouse.gov/omb/circulars/a11/current_year/a11_toc.html

Budgeting for GSA Rent : 

1/15/2009 5 Basis for Annual Rent Payments PY : GSA Rent Bill + Anticipated Inventory Changes. CY & BY : GSA Base Rent Estimate + Anticipated Inventory Changes BY+1 : Automatically calculated using BY Budget Request x OMB CPI + Anticipated Inventory Changes Budgeting for GSA Rent

EXCEL Workbook Template : 

1/15/2009 6 EXCEL Workbook Template The Exhibit 54 Excel Workbook Template, Instructions and supporting data can be downloaded from the GSA Web Site at: URL: http://www.gsa.gov/exhibit54

Budget Request Grouping : 

1/15/2009 7 Budget Request Grouping The provided Exhibit 54 template and supporting data files are provided as a tool for developing the GSA Rent portion of your Agency’s Budget Request. You will calculate your request at the Bureau Code level, (i.e., if your agency code is 20 and you are responsible for budgeting for GSA Rent in (4) bureaus: 2011, 2015, 2022 and 2034). A separate Workbook will be used for each bureau, when preparing the GSA Rent portion of your budget request. You can use the resulting output to prepare a consolidated report for the OMB submission. Workbook

Excel Workbook Template TABS : 

1/15/2009 8 It is designed to automatically carry forward to future budget years, adjustments and inventory changes entered on a previous year’s spreadsheet. For example, any changes entered on the PY spreadsheet will automatically carry forward to the CY, BY and BY+1 spreadsheets. There are (6) spreadsheets or TABS in the Exhibit 54 Workbook Template. Click each TAB for an overview of the spreadsheet. Excel Workbook Template TABS The Exhibit 54 is to be prepared using the Excel Workbook template.

Slide 9: 

1/15/2009 9 Corrections PY Purpose: To adjust for all Resolved and Unresolved Chargeback. Chargeback (or adjustments to the bill) means the process by which GSA's customers contest a GSA billing. If you claim a chargeback, you are required to complete a Standard Form 2972 if you are an IPAC Agency and Form 2992 if you are a non-IPAC Agency and provide supporting chargeback data justifying your claim. All Adjustments will automatically carry forward to future Budget Year spreadsheets. Return

Slide 10: 

1/15/2009 10 Completing the Spreadsheet: (Sections of Spreadsheet) Agency Identification – Agency Name, Bureau Name, Bureau # - Assignment Information – OA#, OA Date, Region #, Building #, Name, City, State GSA Billing Information - # Parking Spaces, Rentable SF, Annual Rent Agency Information - # Parking Spaces, Rentable SF, Annual Rent Agency Revision to GSA Annual Rent - # Parking Spaces, Rentable SF, Annual Rent, Explanation of Change Corrections PY

Slide 11: 

1/15/2009 11 Completing the Spreadsheet: (Sections of Spreadsheet) Agency Identification Corrections PY On the Corrections PY TAB Enter your Agency’s Name Bureau Name GSA Bureau Code (which can be found in the supporting documentation). NOTE: This information will automatically transfer to future year spreadsheets

Slide 12: 

1/15/2009 12 Completing the Spreadsheet: (Sections of Spreadsheet) Assignment Information Corrections PY This section is used to record the specific information related to each Chargeback (either resolved or unresolved) used to adjust the GSA annual rent amount. OA# - Occupancy Agreement number associated with the billing dispute. OA Effective Date – The date the Occupancy Agreement took effect. GSA Region No – The Region where the Space is located (i.e. 1 – 11) Real Property ID – GSA’s assigned Building number (i.e., DC1234) Building Name, City & State – self explanatory

Slide 13: 

1/15/2009 13 Corrections PY Completing the Spreadsheet: (Sections of Spreadsheet) GSA Billing Information (Rentable SF and Bureau Annual Rent) The section where you record the Rentable SF and Annual Rent, using the GSA Rent Bill (located on GSA’s Rent on the Web website). Calculating the Annual Rent URL: https://www.pbs-billing.gsa.gov/drw/

Slide 14: 

1/15/2009 14 Corrections PY Completing the Spreadsheet: (Sections of Spreadsheet) GSA Billing Information (Rentable SF and Annual Rent for each chargeback listed) The section where you record GSA billing information using the GSA Rent Bill (located on GSA’s “Rent on the Web” website at (https://www.pbs-billing.gsa.gov/drw/). For each Chargeback identified in the “Assignment Information” section, use the GSA Rent Bill, from “Rent on the Web”, related to the OA # and Building # that you entered. Combine and record the number of structured and surface parking spaces, the Rentable SF and the Annual Rent (go to Calculating the Annual Rent).

Slide 15: 

1/15/2009 15 Corrections PY The section where you record the amounts you entered under the “GSA Billing Information” section minus the Chargeback amount. This process is repeated for each Chargeback (i.e., OA #) that you entered in the “Assignment Information” section. Completing the Spreadsheet: (Sections of Spreadsheet) Agency Information

Slide 16: 

1/15/2009 16 Corrections PY This section automatically calculates the reduction in Parking Spaces, SF, and Annual Rent based on the changes you entered in the “Agency Information” section (i.e., the revised Number of Parking Spaces, SF and Annual Rent adjusted for each chargeback (i.e., OA #) listed under the “Assignment Information” section). No user input is required in this section, since the cells are formula driven. The total amount of each Chargeback is carried forward, through formulas, to the PY spreadsheet and becomes part of the “Agency’s Revision to the GSA Annual Rent” total. Completing the Spreadsheet: (Sections of Spreadsheet) Agency Revision to GSA Annual Rent You must indicate the # of months used in your calculation of the chargeback.

Slide 17: 

1/15/2009 17 PY Purpose: To adjust GSA’s Annual Rent for all omitted or incorrect Approved and Planned Inventory Changes. Inventory Change - method by which GSA's customers adjust the GSA PY Billing data. If you disagree with any of the Inventory Changes listed in the GSA “Anticipated Inventory Changes” (IC) attachment, you may restate the details related to the IC on this spreadsheet. All Adjustments will automatically carry forward to future Budget Year spreadsheets. Return

Slide 18: 

1/15/2009 18 PY (Prior Year) Completing the Spreadsheet: (Sections of Spreadsheet) Agency Identification NOTE: This information is automatically transferred from the Corrections PY spreadsheet.

Slide 19: 

1/15/2009 19 PY Completing the Spreadsheet: (Sections of Spreadsheet) Assignment Identification The section where the you will record the “Assignment Information” related to Inventory Changes that are not included in the “GSA Anticipated Inventory Changes” attachment, or do not accurately reflect the information in your records. Assignment Information GSA Region No – The Region where the Space is located (i.e. 1 – 11) Real Property ID – GSA’s assigned Building number (i.e., DC1234) Building Name, City & State – self explanatory

Slide 20: 

1/15/2009 20 PY Completing the Spreadsheet: (Sections of Spreadsheet) GSA Billing Information (Annual Rentable SF and Annual Rent) The Rentable SF and Annual Rent are updated automatically from the Corrections PY spreadsheet.

Slide 21: 

1/15/2009 21 PY Completing the Spreadsheet: (Sections of Spreadsheet) GSA Billing Information (Annual Rentable SF and Annual Rent) The section where you record the OA Number and Effective date of Change, the number of parking spaces, Rentable SF, Annual Rent and the PY Impact of Anticipated IC’s that you are adjusting, using the GSA Rent Bill (located on GSA’s Rent on the Web (ROW) website at (https://www.pbs-billing.gsa.gov/drw/ ). (go to Calculating the Annual Rent) or your agency information if no data is available from the GSA attachments or ROW.

Slide 22: 

1/15/2009 22 PY Completing the Spreadsheet: (Sections of Spreadsheet) Agency Information The section where you calculate and record the pro-rated amount of each Inventory Change (IC) and the effective date of the change, which is used to identify the number of months from the effective date to the end of the fiscal year (i.e., 09/15/YYYY) that is used in your calculation. The adjustment to the GSA IC’s is entered (via formulas) into the adjacent cells as shown on the next slide. The total value of all IC adjustments will be carried forward into future year spreadsheets.

Slide 23: 

1/15/2009 23 PY Completing the Spreadsheet: (Sections of Spreadsheet) Agency Revision to GSA Annual Rent These amounts are calculated using embedded formulas. They represent the net increase or decrease of your IC adjustments. The subtotal of these values along with your reported Chargebacks are added to the GSA Annual Rent that you calculated and represent your Bureau’s Adjusted Annual Rent. These totals are carried forward automatically to the SUM Worksheet. A A These amounts are calculated using embedded formulas. They represent the annual amount of the net increase or decrease in your IC adjustments. These values along with your reported Chargebacks are carried to next year’s worksheet.

Slide 24: 

1/15/2009 24 PY The area where you list all of your IC adjustments.

Slide 25: 

1/15/2009 25 CY & BY Purpose: To adjust GSA’s Base Rent Estimate for all omitted or incorrect Planned and Requested Inventory Changes. Inventory Change - method by which GSA's customers adjust the GSA CY & BY Base Rent Estimate. If you disagree with any of the Inventory Changes (IC’s) listed in the GSA “Anticipated Inventory Changes” attachment or the Base Rent Estimate, you may restate the details and enter an IC on this spreadsheet. All Adjustments will automatically carry forward to future Budget Year spreadsheets. Return

Slide 26: 

1/15/2009 26 CY & BY Completing the Spreadsheet: (Sections of Spreadsheet) Agency Identification NOTE: This information is automatically transferred from the Corrections PY spreadsheet.

Slide 27: 

1/15/2009 27 CY & BY Completing the Spreadsheet: (Sections of Spreadsheet) Assignment Information The section where the Agency will record the assignment information related to Inventory Changes that were either not included in the “GSA Anticipated Inventory Changes” worksheet or the GSA data did not accurately reflect the Agency’s records.

Slide 28: 

1/15/2009 28 PY, CY, BY and BY+1 Inventory Change Worksheet It is recommended that you use a worksheet to combine the impact of the inventory changes into their respective fiscal years. Example Example Finding the RSF Finding the Rent Amount Example Finding the Inventory Change impact on FY2007

Slide 29: 

1/15/2009 29 PY, CY & BY Rent/Rent Estimate and Inventory Changes Completing the Spreadsheet: (Sections of Spreadsheet) GSA Expected Annual Rent (Total GSA Base Rent Estimate and Anticipated Inventory Changes) This information is pulled via formulas from the GSA IC Worksheet

Slide 30: 

1/15/2009 30 PY, CY & BY Completing the Spreadsheet: (Sections of Spreadsheet) GSA Expected Annual Rent (Adjustments to GSA projected Budget need) Review the detail in the GSA Base Rent Estimate and Anticipated Inventory Changes attachments and list any adjustments in Section III Planned changes in inventory or Section IV Requested Changes in inventory. If you agree with the GSA Base Rent Estimate and Anticipated Inventory Changes, no further action is required. Otherwise, enter the GSA information from the Anticipated Inventory Changes attachment for each IC you adjust. NOTE: only enter IC’s that will take place in their respective Budget Year. All Adjustments will automatically carry forward to future Budget Year spreadsheets. Enter the Assignment Information (Region #, Building #, Name, City and State.

Slide 31: 

1/15/2009 31 PY, CY & BY Completing the Spreadsheet: (Sections of Spreadsheet) Agency Information The section where you calculate and record the pro-rated amount of each Inventory Change (IC) and the effective date of the change, which identifies the number of months from the effective date to 09/15/YYYY used in your calculation. (NOTE: if the effective date occurs on or before the 15th of the month, count that month (i.e., 03/01/08 occurs before the 15th of the month, therefore the number of months is March to September or 7 months)). Calculate the pro-rated amount of the IC by taking the Annual value / 12 and multiply by 7 for the pro-rated value. The resulting adjusted value could be due to a timing difference, a rate change, a square footage change, omissions, errors or any combination of these factors. This information is pulled (via formulas) into the adjacent cells. The total value of all IC adjustments will be automatically carried forward into future year spreadsheets.

Slide 32: 

1/15/2009 32 BY+1 Purpose: To adjust GSA’s Anticipated Base Rent Estimate for all omitted or incorrect Planned and Requested Inventory Changes. Inventory Change - method by which GSA's customers adjust the anticipated GSA BY+1 Base Rent Estimate. If you disagree with any of the Inventory Changes (IC) listed in the GSA “Anticipated Inventory Changes” attachment, you may restate the details related to the IC on this spreadsheet. All Adjustments will automatically carry forward to future Budget Year spreadsheets. Anticipated Base Rent Estimate (BY Base Rent Estimate x OMB CPI). Return

Slide 33: 

1/15/2009 33 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) Agency Identification NOTE: This information is automatically transferred from the Corrections PY spreadsheet.

Slide 34: 

1/15/2009 34 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) Assignment Information The section where the Agency will record the assignment information related to Inventory Changes that were either not included in the “GSA Anticipated Inventory Changes” worksheet or the GSA data did not accurately reflect the Agency’s records.

Slide 35: 

1/15/2009 35 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) GSA Expected Annual Rent (BY Base Rent Estimate x OMB CPI). The BY Charge Basis (Rentable SF) is carried over to BY+1, and the BY+1 Rent Estimate is calculated using the BY Annual Rent from the Rent Estimate attachment times the OMB CPI factor. The PY, CY and BY adjusted inventory change values Cells K and L 7,8 and 9 are carried forward from the prior year worksheet and inflated by the OMB CPI factor. If available, the BY+1 GSA Anticipated Inventory Changes Rentable SF and the BY+1 impact of Anticipated IC’s value would be populated from the “GSA IC Worksheet” in cells K10 and L10 . The sum of these values represents GSA’s anticipated BY+1 Budget for your Bureau.

Slide 36: 

1/15/2009 36 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) GSA Expected Annual Rent If provided, review the BY+1 detail in the GSA Anticipated Inventory Changes attachment and list your adjustments in Section III Planned changes in inventory or Section IV Requested Changes in inventory. If you agree with the GSA Base Rent Estimate and Anticipated Inventory Changes, then no further action is required. If provided enter the necessary Inventory Changes using GSA’s Anticipated Inventory Changes attachment. Otherwise, enter your inventory changes in the Agency Inventory Change Information column.

Slide 37: 

1/15/2009 37 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) Agency Information The section where you calculate and record the pro-rated amount of each Inventory Change (IC) and the effective date of the change, which identifies the number of months from the effective date to 09/15/YYYY used in your calculation. (NOTE: if the effective date occurs on or before the 15th of the month, count that month (i.e., 12/01/09 occurs before the 15th of the month, therefore the number of months is November to December or 10 months)). Calculate the pro-rated amount of the IC by taking the Annual value / 12 and multiply by 10 for the pro-rated value. This information is pulled (via formulas) into the adjacent cells as shown on the next slide. The total value of all IC adjustments will be carried forward into future year spreadsheets.

Slide 38: 

1/15/2009 38 BY+1 Completing the Spreadsheet: (Sections of Spreadsheet) Anticipated Agency Budget Request These IC adjusted amounts are calculated using embedded formulas. The values in Cells R5 through S11 represents your projected agency budget for BY+1 and include your reported Chargebacks and your IC adjustments for BY+1, PY, CY & BY.

Slide 39: 

1/15/2009 39 SUM This summary spreadsheet is automatically populated with data from the PY, CY, BY and BY+1 spreadsheets. Return

Slide 40: 

1/15/2009 40 Correction PY & PY x 4mo + Next Bureau level Bill Line - Charge Basis SF - Total Monthly Rent x 4 months + F. - YTD Total Rent Bill NOTE: This bill is at the Macro level (i.e., all of the billing OA’s in all buildings for this Bureau). Therefore, no rates or parking spaces are displayed. For this information, you need to pull the bill at the OA # level.

Slide 41: 

1/15/2009 41 Correction PY & PY 28,207,911 SF is reported on Exhibit 54 Charge Basis SF Sum of lines 1a. b. c. Line A. – Rentable SF Next

Slide 42: 

1/15/2009 42 Correction PY & PY $51,551,941 x 4mo.= $206,207,764 Next Projected Months Rent (Calculation) Line D – Amount Due Monthly

Slide 43: 

1/15/2009 43 Correction PY & PY $412,177,667 + $206,207,764 = $618,385,431 is reported on Exhibit 54 Return Annual Rent Amount is the sum of the YTD Total Rent Bill (Line F) + the Projected Months Rent (Amount due Monthly x 4 mo) (Line D)

Slide 44: 

1/15/2009 44 ROW Next Enter your User Name and Password or click on “Register An Account” to request one.

Slide 45: 

1/15/2009 45 ROW Search at the Bureau level and enter the Year, Month, Agency and Bureau code. Next Then click on the Search button.

Slide 46: 

1/15/2009 46 ROW Search Results at Bureau Level (Provides a roll up at Bureau level that does not include Rate information). Also, includes the supporting bills of individual OA’s. Next

Slide 47: 

1/15/2009 47 ROW Search Result at Bureau Level does not include Rate or Parking Spaces. Next

Slide 48: 

1/15/2009 48 ROW Search at the OA # level to find billing information related to your inventory change. Basic search parameters. Next

Slide 49: 

1/15/2009 49 ROW Search results at the OA # level. Click on the page number to review and print the bill. Next

Slide 50: 

1/15/2009 50 ROW Billing information at the OA # level will provide the rates needed to calculate the annualized effect of an inventory change. Return

Slide 51: 

1/15/2009 51 CY & BY Using the GSA Rent Estimate file “2008 Detail by Billing Line” worksheet, enter the Rentable SF from Column M into Cell D2 on the “GSA IC Worksheet” and using the GSA Rent Estimate file “2009 Detail by Billing Line” worksheet, enter the Rentable SF from column M into Cell E2 on the “GSA IC Worksheet”. Return 2008 Detail by Billing Line 2009 Detail by Billing Line worksheets

Slide 52: 

1/15/2009 52 CY & BY Return 2008 Detail by Billing Line 2009 Detail by Billing Line worksheets Using the GSA Rent Estimate file “2008 Detail by Billing Line” worksheet, enter the Total Rent Amount from Column AH into Cell D3 on the “GSA IC Worksheet” and using the GSA Rent Estimate file “2009 Detail by Billing Line” worksheet, enter the Total Rent Amount from column AH into Cell E3 on the “GSA IC Worksheet”.

Slide 53: 

1/15/2009 53 BY The impact of PY inventory changes in PY fiscal year. NOTE: Enter the PY, CY, BY, BY+1 IC’s in the appropriate Cells (Column’s C, D, E and F) on the “GSA IC Worksheet” based on their “impact” year. Return GSA Anticipated Inventory Changes Attachment NOTE: The Inventory Changes are color coded by Budget Year. Maroon - PY budget year Green - CY budget year Blue - BY budget year Orange - BY+1 budget year, if provided. NOTE: When entering your changes for the PY, CY, BY or BY+1 fiscal years, combine both Owned and Leased IC values.