Fundamentals Of Property Accountability Flashcards
Regs covering fundamentals of property accountability
AR 735-5
AR 710-2
DA PAM 710-2-1
What is accountability?
The obligation of a person to keep records of property, documents, or funds. These records show identification of data, gains, losses, dues out/in, and balances on hand or in use
Can property accountability be delegated?
No it is an officially assigned obligation
- financial liability can be assessed agains people who fail at it
What is an accountability officer?
Person officially appointed on orders to maintain a formal set of accounting records of property or funds. May or may not have physical possession of the property/funds
What are the types of accountable officer?
- Transportation officer
- accountable for property entrusted to him/her for shipment - Stock record officer
- accountable for supplies being held for issue from time of receipt until issued, shipped, or dropped from accountability - Property book officer
- accountable for property at the using unit level on receipt and until subsequently turned in, used (consumed) or dropped form accountability
Are accountable officers hand receipt holders?
No
How are accountability officer’s appointed?
- Appointed in writing
- Appointed by CDR or head of activity for whom the property records are being maintaine
Requirements for being accountable officer?
- DOD commissioned/warrant officer (ARNG must be federally recognized)
- DOD civilian employee determined to be properly qualified
- DOD enlisted person SGT+ when appointment is approved by MACOM cdr, major subordinate command commander, or head of HQDA agency
What is the definition of responsibility?
Obligation of an individual to ensure GOV property and funds entrusted to possession, command or supervision are properly used and cared for, and that proper custody, safekeeping and disposition are provided
Types of responsiblity
- Command
- Supervisory
- Direct
- Custodial
- Personal
What is the command responsibility for accountability?
Obligation of a CDR to ensure all GOV property w/in his/her command is properly used and cared for, and that proper custody, safekeeping and disposition are provided
- inherent in command
- cannot be delegated
What is supervisory responsibility?
Obligation of a supervisor to ensure all GOV property w/in his/her command is properly used and cared for, and that proper custody, safekeeping and disposition are provided
- inherent in supervisory positions
- cannot be delegated
What is direct responsibility?
Obligation of person to ensure all gov property for which he/she is receipted, is properly used and card for, and that proper custody, safekeeping, and disposition are provided
- results form signing for the property
What is custodial responsiblity?
Obligation of an individual for property in storage awaiting issue or turn-in to exercise resonable and prudent actions to properly care for, and ensure proper custody, safekeeping, and disposition of the property are provided
- results form assignment as supply sergeant, supply custodian, supply clerk, or warehouse person
What is personal responsiblity?
Obligation of a person to exercise reasonable and prudent actions to properly use, care for, safeguard and dispose of gov property issued, acquired for, or converted to use w or w/o receipt
What constitutes “Real” property?
Land
Buildings
Structures
Utilities
What constitutes personal property?
Anything that is not real property
- capital equipment
- nonexpendable/consumable supplies
- expendable/consumable supplies
Types of personal property?
Expendable (ARC-X)
Durable (ARC-D)
nonexpendable (ARC-N)
What is expendable property?
Personal Property that is used up in use