Property Accountability Flashcards
Accountability definition
The obligation of a person to keep records of property, documents, or funds. These records show identification data, gains, losses, dues-in, dues-out, and balances on hand or in use.
Accountability for property remotely located, records must be maintained to show the location of property.
Financial liability can be assessed against any person who fails, through negligence or misconduct.
All property acquired by the Army from any source (bought, scrounged or donated) must be accounted for IAW AR 735-5.
100% Physical Inventory matching record inventory must be accomplished prior to change of command.
Accountability Officer
The accountable officer is a person officially appointed on orders to maintain a formal set of accounting records of property or funds. This person may or may not have physical possession of the property or funds.
The three types of accountable officers are:
(1) Transportation officer. Accountable for property entrusted to him or her for shipment.
(2) Stock record officer. Accountable for supplies being held for issue from time of receipt until issued, shipped, or dropped from accountability.
(3) Property book officer. Accountable for property at the using unit level on receipt and until subsequently turned in, used (consumed) for authorized purposes, or dropped from accountability. (Hand receipt holders are not accountable officers.)
Appointment of an Accountable Officer
An accountable officer will be appointed in writing.
The appointing authority will be the commander or the head of the activity for whom the property records are being maintained.
An accountable officer may be —
(1) Any DOD commissioned officer or warrant officer. (Army National Guard (ARNG) officers must be Federally recognized.)
(2) A DOD civilian employee, if determined by the appointing official to be properly qualified.
(3) A DOD enlisted person, in the grade of sergeant or above, when appointment is approved by the MACOM commander, the major subordinate command commander, or the head of a HQDA agency, when personnel cited in (1) or (2) above are not available.
Responsibility definition
Responsibility is 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.
The specific type of responsibility depends on the relationship of the person to the property.
Financial liability can be assessed against any person who fails, through negligence or misconduct, to perform those duties.
Types of Responsibility
Command
Supervisory
Direct
Custodial
Personal
Command/Supervisory Responsibility
Obligation of a commander/supervisor to ensure all Government property within his or her command is properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Inherent in command.
Cannot be delegated.
Direct Responsibility
The obligation of a person to ensure all Government property for which he or she has receipted, is properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Results from signing for the property.
Custodial Responsibility
Obligation of an individual for property in storage awaiting issue or turn-in to exercise reasonable and prudent actions to properly care for, and ensure proper custody, safekeeping, and disposition of the property are provided.
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.
When a person assumes accountability for property that is remotely located, what records must be maintained?
The location of the property and the person that is charged
with its care and safekeeping.
Army Property
Property is categorized for financial accounting and reporting purposes as real property or personal property.
2 Kinds:
1. Real Property: land, buildings, structures, utilities
2. Personal Property: anything that is not real property:
a. Expendable (ARC – X): consumed in use or loses its identity in use.
b. Durable (ARC – D): not consumed in use, does not require property book accountability, but because of its unique characteristics requires control (hand receipt) when issued to the user.
c. Nonexpendable (ARC – N): not consumed in use and retains its original identity during the period of use.; requires formal accountability throughout the life of the item.
Classes of Supply
Class I - Subsistence
Class II – Includes clothing, individual equipment, tentage, hand tools, tool kits and tool sets
Class III - Petroleum, oils, and lubricants
Class IV - Fortification and barrier materials
Class V – Ammunition
Class VI - Personal Demand Items
Class VII - Major End Items
Class VIII - Medical supplies, minimal amounts
Class IX - Repair Parts
Class X - Agriculture
Command Supply Discipline Program (CSDP) AR 710-2
Purpose:
1. Establish supply discipline as regulatory guidance.
2. Standardize supply discipline requirements.
3. Provide responsible personnel with a single listing of all existing supply discipline requirements.
4. Make the Army more efficient regarding time spent monitoring subordinates’ actions.
IOT achieve this, the CSDP will:
1. Review the Requirements Listing within the CSDP
2. Use the listing as a guide in the routine performance of their duties
3. Identify supply problems to permit timely corrective action within the chain of command.
4. Report to their immediate higher headquarters any applicable requirements within the listing that cannot be completed.
CSDP Enforcement
Leadership. The biggest aspect of CSDP is leadership.
Command emphasis. Enforcing discipline and compliance with regulations requires continuous reinforcement.
Training. To maintain supply discipline, commanders must adhere to CSDP and conduct supply discipline training for all subordinates.
Administrative measures. AR 735-5 provides various administrative measures for accounting for lost, damaged, and destroyed property.
Disciplinary measures. Designed to assist in the deterrence and corrective action for lost, damaged, or destroyed property. (include reprimands, adverse efficiency reports, and Uniform Code of Military Justice (UMCJ) action)
Types of Property Books
Organization: Property the unit will take to the field or on a deployment; property authorized by Modification Table of Organization and Equipment (MTOE) or Table of Distribution and Allowances (TDA).
Installation: Property the unit will not take to the field or on a deployment.
