9.4 Fabrications

1. What Is a Fabrication


A fabrication is a unique item which cannot be acquired off-the-shelf, has a useful life of more than one year, and is made of material and components which cumulatively cost $5,000 or greater (excluding labor costs).  


The act of putting together a CPU, monitor and keyboard does not meet the definition of a fabrication since the computer system is not unique.

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2. Setting up a Fabrication

Fabrications are classified as material prior to completion, and the material records are maintained by project personnel. Refer to Chapter 2 of the Property Administration Manual for examples of record cards to track this material (usually “government furnished material-GFM”).

  • They may require sponsor approval.
  • Use one task per fabrication
  • Each fabrication has a unique fabrication number assigned
  • Progress of fabrications are monitored by PMO so they can be capitalized upon completion
  • Materials are considered Construction in Process (CIP) while developing the fabricated item
  • Costs for CIP are stored in GA (Grants Accounting) until the fabrication is complete, when they will be incorporated into the fabrication record – it is critical that the expenditure type and task are correct so that all charges can be tracked!

Use the SeRA Central Office Request form to setup a Fabrication PTA


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