ANGETL 17-06 Air National Guard Construction in Progress (CIP) Process  


This ANGETL documents a Financial Improvement and Audit Readiness (FIAR) compliant process to be used to track ANG CIP costs. It outlines the ANG process to account for the costs associated with all ANG construction projects (major & minor)/work items whose full or partial value is determined to be capitalized by the base Real Property Officer/Base Civil Engineer. Costs to be capitalized will be limited to those identified in the corresponding Project/Work Item Approval Document to include, construction, supervision, inspection, and overhead (SIOH) and equipment costs. This process is intended to track these project costs funded by ANG appropriations in support of these assets as they are capitalized throughout construction until the asset is placed in service. The key supporting documents (KSDs) to be kept in the official project folder are identified in this ANGETL.