41 C.F.R. § 102-33.235
Required reporting on Government aircraft
Report the following to GSA via FAIRS:
(a) Inventory data for Federal aircraft, including UAS;
(b) Cost and utilization data for Federal aircraft, including UAS;
(c) Cost and utilization data for CAS aircraft and aviation services;
(d) Accident and incident data; and
(e) Results of competition studies per OMB Circular A-76 for aircraft and related services acquisition.