Summary
This ANGETL documents a Financial Improvement and Audit Readiness (FIAR) compliant process to be used to track ANG CIP and capital improvements (CIMP) to existing assets. It outlines the ANG process to account for the costs associated with all ANG construction type projects (major & minor construction) and work items whose full, or partial, value is determined to be capitalized and/or expensed by the base Real Property Officer/Base Civil Engineer.