68. For Part I, section 4.5 of the Form R, how should federal departments and agencies determine the NAICS code(s) for reporting activities being performed at federal facilities?
Federal facilities should use NAICS codes that most accurately characterize the activities being performed at the facility. Facilities form preparers and certifying officials can input any NAICS Code when preparing and submitting forms through TRI-MEweb. The Form R allows six different NAICS codes to be reported in Part I, section 4.5. For example, a Forest Service facility (Department of Agriculture) includes forests and an airport to service aircraft used for fighting fires. This facility can enter NAICS codes 115310 (Support Activities for Forestry) and 488119 (Other Airport Operations) into Part I, section 4.5 of the Form R because these NAICS codes best describe the activities being performed at the facility. The federal facility, however, should indicate the primary NAICS code (which NAICS codes most accurately addresses the primary activity at the federal facility) by entering this NAICS code in the first data field (Part I, section 4.5a), which is indicated by a red key icon in TRI-MEweb. In this example, the Forest Service facility may determine that its primary function is forestry services, thus entering 115310 in Part I, section 4.5a.