Fundamentals of Property Accountability Flashcards
Accountability
the obligation of a person to keep records of property, documents, or funds.
Three types of accountable officers
Transportation Officer, Stock Record Officer, and Property Book Officer
Responsibility
the obligation of an individual to ensure Government property and funds entrusted to his or her possession, command, or supervision are properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Five types of responsibility
Command, Supervisory, Direct, Custodial, and Personal
Two types of Responsibility that cannot be delegated
Command and Supervisory
Direct Responsibility
results from signing for the property
Custodial Responsibility
results from assignment as a supply sergeant, supply custodian, supply clerk, or warehouse person
Personal Responsibility
The obligation of a person to exercise reasonable and prudent actions to properly use, care for, safeguard and dispose of all Government property issued for, acquired for, or converted to a person’s exclusive use, with or without receipt.
Assigning Responsibility
Who has responsibility? Depends upon the relationship between people and the property under their control.
Property is categorized for financial accounting and reporting purposes as
real property or personal property.
Real property
land, buildings, structures, and utilities.
Personal Property
Anything that is not Real Property.
Three sub-classifications of Personal Property
Expendable, Durable, Nonexpendable
Expendable Property
property that is consumed in use or loses its identity in use.
Durable property
is personal property that is not consumed in use, does not require property book accountability, but because of its unique characteristics requires control when issued to the user.
Nonexpendable property
personal property that is not consumed in use and retains its original identity during the period of use.
AR 710-2
Command Supply Discipline Program (CSDP)
Company inspections are done
quarterly by Battalion
The biggest aspect of CSDP is
leadership.
Two types of property books
Organization and Installation
Organizational Property
property authorized by MTOE or TDA.
Installation Property
All other property not listed in authorization documents (Office and barracks furniture, computers, etc.).
2062’s can be used as
hand receipt, sub-hand receipt, component hand receipt, and shortage annex
Hand Receipt
required whenever property book or durable items are issued. Direct Responsibility.
Component Hand Receipt
can only have one major end item
Shortage Annex
Nonexpendable shortages are validated by the PBO.
Expendable/Durable shortages are validated by the Commander.
The shortage annex and hand receipt validate each other.
After the initial change of property book, you have 72 hours or administrative action will be processed.
DA Form 3161 – Temporary Hand Receipt
Good for up to 30 days.
Can also be used as a change document
DA Form 3749 – Equipment Receipts
Property issued to the same person on a recurring basis – weapons, protective gas masks, night vision devices, etc.
Only good for 24 Hours
DA Form 4949 – Administrative Adjustment Report
Used for minor property book adjustments of 2 characters or less.
The Primary Hand Receipt Holder will be allotted how much time to conduct the joint inventory?
30 days
How many extensions may be granted by the next higher command?
Maximum of two extensions (15 days each)
In order to conduct an accurate inventory, what is needed?
the most current supply catalogs, components lists, technical manuals, hand receipt and other related publications are used during the inventory.
Two types of negligence
Simple and Gross
Simple Negligence
The failure to act as a reasonably prudent person would have acted under similar circumstances. Accidental.
Gross Negligence
Deliberate action resulting in loss or damage to government property
Two types of Accountability Measures
Administrative and Disciplinary
Administrative
AR 735–5 provides guidance for accounting for lost, damaged, and destroyed property which is solely for the purpose of administratively recouping the value of losses
Disciplinary
Commanders must recognize that military discipline goes hand-in-hand with supply discipline; UCMJ
DD Form 200 (Financial Liability Investigation) will be prepared when
Sensitive item is lost or destroyed
The value of shortages or damages exceeds the individual’s monthly basic pay
Person refuses to admit liability by signing a statement of charges or cash collection voucher
Unless the approving authority specifies a shorter time, a financial liability officer has up to
30 calendar days (AD). (USAR 85 days and ARNG 85 days)
A BLANK may be performed in lieu of the annual officer inventory when the property book is kept at other than the unit level and the PBO requires it.
cyclic inventory
Conduct cyclic inventories
monthly, quarterly, or semiannually
Annual/Cyclic Inventory time periods
Inventory about 10 percent of the property book items monthly, 25 percent quarterly, or 50 percent semiannually.
Sensitive items and unclassified CCI will be inventoried
quarterly
Inventory of weapons by serial number is conducted
monthly
