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WOBC > Fundamentals of Property Accountability > Flashcards

Fundamentals of Property Accountability Flashcards

1
Q

Accountability

A

the obligation of a person to keep records of property, documents, or funds.

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2
Q

Three types of accountable officers

A

Transportation Officer, Stock Record Officer, and Property Book Officer

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3
Q

Responsibility

A

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.

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4
Q

Five types of responsibility

A

Command, Supervisory, Direct, Custodial, and Personal

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5
Q

Two types of Responsibility that cannot be delegated

A

Command and Supervisory

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6
Q

Direct Responsibility

A

results from signing for the property

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7
Q

Custodial Responsibility

A

results from assignment as a supply sergeant, supply custodian, supply clerk, or warehouse person

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8
Q

Personal Responsibility

A

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.

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9
Q

Assigning Responsibility

A

Who has responsibility? Depends upon the relationship between people and the property under their control.

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10
Q

Property is categorized for financial accounting and reporting purposes as

A

real property or personal property.

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11
Q

Real property

A

land, buildings, structures, and utilities.

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12
Q

Personal Property

A

Anything that is not Real Property.

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13
Q

Three sub-classifications of Personal Property

A

Expendable, Durable, Nonexpendable

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14
Q

Expendable Property

A

property that is consumed in use or loses its identity in use.

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15
Q

Durable property

A

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.

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16
Q

Nonexpendable property

A

personal property that is not consumed in use and retains its original identity during the period of use.

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17
Q

AR 710-2

A

Command Supply Discipline Program (CSDP)

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18
Q

Company inspections are done

A

quarterly by Battalion

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19
Q

The biggest aspect of CSDP is

A

leadership.

20
Q

Two types of property books

A

Organization and Installation

21
Q

Organizational Property

A

property authorized by MTOE or TDA.

22
Q

Installation Property

A

All other property not listed in authorization documents (Office and barracks furniture, computers, etc.).

23
Q

2062’s can be used as

A

hand receipt, sub-hand receipt, component hand receipt, and shortage annex

24
Q

Hand Receipt

A

required whenever property book or durable items are issued. Direct Responsibility.

25
Q

Component Hand Receipt

A

can only have one major end item

26
Q

Shortage Annex

A

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.

27
Q

DA Form 3161 – Temporary Hand Receipt

A

Good for up to 30 days.

Can also be used as a change document

28
Q

DA Form 3749 – Equipment Receipts

A

Property issued to the same person on a recurring basis – weapons, protective gas masks, night vision devices, etc.

Only good for 24 Hours

29
Q

DA Form 4949 – Administrative Adjustment Report

A

Used for minor property book adjustments of 2 characters or less.

30
Q

The Primary Hand Receipt Holder will be allotted how much time to conduct the joint inventory?

A

30 days

31
Q

How many extensions may be granted by the next higher command?

A

Maximum of two extensions (15 days each)

32
Q

In order to conduct an accurate inventory, what is needed?

A

the most current supply catalogs, components lists, technical manuals, hand receipt and other related publications are used during the inventory.

33
Q

Two types of negligence

A

Simple and Gross

34
Q

Simple Negligence

A

The failure to act as a reasonably prudent person would have acted under similar circumstances. Accidental.

35
Q

Gross Negligence

A

Deliberate action resulting in loss or damage to government property

36
Q

Two types of Accountability Measures

A

Administrative and Disciplinary

37
Q

Administrative

A

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

38
Q

Disciplinary

A

Commanders must recognize that military discipline goes hand-in-hand with supply discipline; UCMJ

39
Q

DD Form 200 (Financial Liability Investigation) will be prepared when

A

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

40
Q

Unless the approving authority specifies a shorter time, a financial liability officer has up to

A

30 calendar days (AD). (USAR 85 days and ARNG 85 days)

41
Q

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.

A

cyclic inventory

42
Q

Conduct cyclic inventories

A

monthly, quarterly, or semiannually

43
Q

Annual/Cyclic Inventory time periods

A

Inventory about 10 percent of the property book items monthly, 25 percent quarterly, or 50 percent semiannually.

44
Q

Sensitive items and unclassified CCI will be inventoried

A

quarterly

45
Q

Inventory of weapons by serial number is conducted

A

monthly

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