Property Accountability CW2 Mandee L. Mintz 4 th Brigade Property Book Officer
Agenda • Fundamentals of Property Accountability • Assigning Responsibility • Accountability & Inventory Basics • Obtaining Relief from Responsibility • Material & Equipment Lifecycle • Open Forum & Questions • Closing Remarks
Fundamentals of Property Accountability PBO and Unit Supply Level
Accountability • Accountability is 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 • It is an obligation officially assigned to a specific person and may not be delegated • Financial liability can be assessed against any person who fails, through negligence or misconduct, to perform those duties and where such failure is the proximate cause of a loss to the U.S. Government Ref: AR 735-5, Para 2-7 & 2-9 4
Accountable 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 . The transportation officer is accountable for property entrusted to him or her for shipment • (2) Stock record officer . The stock record officer is accountable for supplies being held for issue from time of receipt until issued, shipped, or dropped from accountability • (3) Property book officer . The property book officer is 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.) Ref: AR 735-5, Para 13-13 5
Appointment- PBO 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 Ref: AR 735-5, Para 2-10 6
Responsibility • 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 ( School Instructors & Professors of Military Science) • The specific type of responsibility depends on the relationship of the person to the property ( Command, Direct, Supervisory, Custodial, Personal ) • Financial liability can be assessed against any person who fails, through negligence or misconduct, to perform those duties and where such failure is the proximate cause of a loss to the U.S. Government Ref: AR 735-5, Para 2-8 7
Types Of Responsibility Division Brigade Or COMMAND Regiment RESPONSIBILITY Responsibility for all property within Battalion their command Or • Command Squadron CUSTODIAL • Supervisory RESPONSIBILITY Company, Supply Sergeant, supply Troop, Battery • Custodial Clerk, or warehouse person or Detachment responsible for property in storage awaiting issue or • Direct Turn-in • Personal Platoon SUPERVISORY DIRECT RESPONSIBILITY RESPONSIBILITY Responsibility for Responsibility for all property Section all property in the For which receipted possession of PHRH personnel under Responsibility for property their supervision in their possession Squad PERSONAL RESPONSIBILITY Individual Responsibility for property in their possession 8
Command Responsibility • Obligation of a commander 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 Ref: AR 735-5, Para 2-8 9
Supervisory Responsibility • Obligation of a supervisor to ensure all Government property issued to, or used by his or her subordinates is properly used and cared for, and that proper custody, safekeeping, and disposition are provided • It is inherent in all supervisory positions • Cannot be delegated Ref: AR 735-5, Para 2-8 10
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 Ref: AR 735-5, Para 2-8 11
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 Ref: AR 735-5, Para 2-8 12
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 Ref: AR 735-5, Para 2-8 13
Assigning Responsibility Who has responsibility? Depends Upon the relationship between people and the property under their control Ref: AR 710-2, Para 2-10 14
Assigning Responsibility Perform Basic Property Accountability
Hand Receipt/Sub Hand Receipt List of end items or durable/expendable items that are issued to unit personnel • The signature establishes direct responsibility • Use DA Form 2062 Hand Receipt/Annex Number to record the hand receipt of property items. • Use a DA Form 3161 for issue of items not requiring hand receipt (office supplies, insignia, patches etc.) • Can also be used as a temporary hand receipt • Used to turn-in property to Supply, issue equipment after SHR establishment • Sub-hand receipts should not exceed from the Primary Hand Receipt Holder (PHRH), to the supervisor, to the user. • Property cannot be sub-hand receipted from laterally or externally.
Primary Hand Receipt/Sub Hand Receipt Signature Block
Primary Hand Receipt/Sub Hand Receipt Header Data Lists Authorization Basic Data Header Information is listed underneath UI Unit of Issue Header Data in White Space CIIC Controlled Inventory Item Code DLA Date of Last Action OH QTY On Hand Quantity MPO = Military Planning Object (LIN/Nomenclature) NSN = National Stock Number (LIN Model) SerNo/RegNo/Lot No = serial, registration, lot information
Component Hand Receipt • The component hand receipt is the record of responsibility for items listed on it • It is also the record that validates all component shortages less expendable consumable between the primary hand receipt holder and the “user;” therefore, hand receipt annexes are not required • Use a component hand receipt when issuing an SKO or end item with components • Keep component hand receipts current. Do this by posting changes as they occur or by using change documents Ref: DA PAM 710-2-1, Para 6-1 19
Component Hand Receipt
Hand Receipt (Shortage/Component) Annexes • List of components missing from an end item • Hand receipt annexes are prepared at the level where the document registers are kept • The person responsible for keeping document registers is the PBO, Commander, or S-4 • Prepare hand receipt annexes in two copies Ref: DA PAM 710-2-1, Para 5-3 & 6-1 21
Evaluations, Inspections, & Inventories Commander/supervisor ensures property • Accounting is complete and accurate. • Is on-hand and serviceable. • Is safeguarded. • Table 2-2 Ref: AR 710-2, Para 2-12 & Table 2-2 22
Change Of Primary Hand Receipt Holder (PHRH) Inventory When the hand receipt holder is replaced, all property listed on hand receipts will be inventoried by the incoming and outgoing PHRH •Thirty days will be allotted to conduct the joint inventory •Maximum of two extensions (15 days each) may be granted by next higher commander • Utilize most current supply catalogs, components lists, technical manuals, and other related publications are used during the inventory • Check all items to make sure the item and their description on the unit property book or hand receipt match. Make a list of any differences Ref: DA PAM 710-2-1, Para 9-3 23
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