AR 735-5 Property Accountability Policies
Terms in this set (52)
Property Accountability Policies
What is the most recent version of AR 735-5?
22 Aug 2013
financial liability investigation of property loss
Property Accounting Requirements
All persons entrusted with Government property are responsible for its proper use, care, custody, safekeeping, and disposition.
Persons will not be assigned to a duty that will prevent them from exercising proper care and custody over the
property for which they are responsible.
No Government property will be sold, given as a gift, loaned, exchanged, or otherwise disposed of unless
specifically authorized by law.
Giving or accepting an issue document, hand receipt, or other form of receipt to cover articles that are missing, or
appear to be missing, is prohibited.
Accounting for Army property
All property acquired by the Army from any source, whether bought, scrounged, or donated, must be accounted for
The accounting will be continuous from the time of acquisition until the ultimate consumption or disposal of the property occurs. Supporting documents will be maintained as prescribed by appropriate regulations.
All Army property, except real property, will be classified for property accounting purposes as expendable,
durable, or nonexpendable.
Army property in possession of contractors
Remains Army property
Inventories of personal property
At the user level, all on-hand property carried on property book records and/or hand receipt records will be
inventoried annually, or upon change of the primary hand receipt holder, whichever comes first.
property book officer
Accountability is the obligation of a person to keep records of property, documents, or funds.
Responsibility is the obligation of an individual to ensure Government property and funds entrusted to their possession, command, or supervision are properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Types of responsibilities
the obligation of a person to exercise reasonable and prudent actions to properly use, care for, safeguard, and dispose of all government property
obligation of a person to care for property that is in storage, awaiting issue or turn in
property issued to their person is properly cared for, used, and stored.
supervisors must ensure property issued to their subordinates is properly cared for, used, and stored.
commanders must ensure property in the command is properly cared for, used, and stored.
all property under the control of the Department of the Army (DA) except property accounted for as owned by a nonappropriated fund (NAF) activity (like stuff in company store).
Property of another military Service, other Government activity, or a foreign Government, not under Army control
Property of another military Service, other Government activity, or a foreign Government, not under Army control
Unless otherwise stated in loan agreements or contracts, the Army has control over and accounts for as "Army property" any property loaned to the Army by another military Service, Government activity, foreign Government, or civilian institution.
Borrowed property will not be recorded on Army property books
Borrowed property will be controlled and responsibility assigned using hand receipt procedures.
The Army assumes liability for borrowed property.
Return of the borrowed item in acceptable condition.
(Reimbursement to the lender.
Repair of damaged items at Army expense.
Replacement in-kind of lost or damaged items.
(Financial liability may be assessed when appropriate).
Financial Liability Investigations of Property Loss
prescribed by DOD 7000.14-R
Purpose of a financial liability investigation of property loss
A DD Form 200 documents the circumstances concerning the loss or damage of Government property and serves as, or supports a voucher for adjusting the property from accountable records.
Mandatory initiation of a financial liability investigation of property loss
to account for lost, damaged, or destroyed Government property
Negligence or willful misconduct is suspected as the cause
The value of the admitted loss or damage(also in GOV quarters) exceeds the individual's monthly basic pay
The loss involves public funds or other negotiable instruments and the value is $750 or greater.
Is the DD Form 200 processed through the chain of command for the individual responsible?
DD form 200 must be processed in under
75 days for active army (240)
DD Form must be initiated and presented not later than BLANK days after discovery of discrepancy.
15 days for active army (75)
DD form 200 is attached to
DD Form 7531 (Checklist and Tracking Document for Financial Liability Investigations of Property Loss)
DA Form 2823
National Stock number
Management control number
line item number
Unit Identification Number
When the approving authority waives any or all financial liability
the approving authority will retain the original DD Form 200 and copies will be provided to each individual whose
financial liability has been completely or partially waived.
Responsible officer and/or reviewing authority
The responsible officer and/or reviewing authority is usually a PBO or other accountable officer, a unit commander,
or head of an activity and has been formally assigned to their position in writing.
Disposition of damaged property
The initiator of a DD Form 200 will not dispose of, repair, or continue to use the damaged property until the financial liability officer (when appointed), appointing authority, or the approving authority, decide it is no longer needed for investigative purposes.
For vehicular accidents resulting in minor damage to the exterior of the vehicle
the approving authority may allow the continued use of the vehicle when the following actions are accomplished
(1) Damaged vehicle is photographed documenting the damage caused by the accident.
person in charge of item in writing. They can be the PBO or someone in charge of an item in transportation/items waiting to be issued.
Army officer or DA civilian employee authorized to appoint a financial liability officer and to approve financial liability investigations of property loss.
In most cases for Army garrisons, garrison commanders will be the approving authority for financial liability
investigations of property loss arising within their command or under their supervision.
The approving authority will normally be senior to the appointing authority.
LTC or G14 and above
officer or civilian employee designated in writing by the approving authority with responsibility for appointing
financial liability officers
review FLOs findings and let the approving authority know if they agree or disagree
normally under the command of, or on the staff of the approving authority.
Must be LTC or above or GS-13 or above
Conflict of interest
No person may act as an appointing authority or the approving authority that has had personal responsibility or
accountability for the property listed on the DD Form 200 at the time the property became lost, damaged or destroyed.
Supervising the financial liability investigation of property loss system
The approving authority will ensure the financial liability investigation of property loss system works to promptly discover, report, and investigate the Loss, Damage, Destruction, or Theft (LDDT) of Government property.
(1)Responsible persons keep themselves informed as to whether any property for which they are responsible or
accountable becomes lost, damaged, or destroyed.
(2) Initiation, processing, and adjudication of financial liability investigations of property loss, takes place within the time limits cited in figure 13-1.
(3) Financial liability officers are thoroughly briefed on how to conduct a financial liability investigation and are provided with a copy of DA Pam 735-5. They are also informed of any specific time restraints.
short financial liability investigation of property loss,
provides the approving/appointing authority the option of shortening the financial liability investigation of property loss process when the facts and circumstances permit.
relief from responsibility
assessment of financial liability
memorandum of intent for charges
AR 15-6 investigation
The Approv or Appoint Auth decides an AR 15-6 is appropriate after reviewing the DD 200. After completion, if loss is discovered, continue with DD 200 with AR 15-6 attached.
Regulatory guidance, a commander, controlled items are grounds for AR 15-6
Financial liability officer
An individual appointed to investigate the circumstances, and make findings and recommendations relating to the loss or damage of Government property
determines if financial liability is warrented
Must be: Commissioned officer or WO, SFC or above; GS-7 or above, or a wage leader (WL) or wage supervisor (WS) employee
has 30 calendar days to complete investigation
Actions After Financial Liability Officer's Recommendation: Financial liability not recommended
FLO forwards DD Form 200 with exhibits in original and number of copies specified by the local command to the appointing authority or the approving authority
The financial liability officer retains 1 copy.
Actions After Financial Liability Officer's Recommendation: Financial liability recommended
If an FLO determines someone is financially liable, he/she will give them an opportunity to view the findings and make a rebuttal.
Submission of individual rebuttal statement
Individuals have the right to submit a rebuttal statement, or other added evidence, and to have that statement or evidence considered and attached to the financial liability investigation of property loss for consideration by higher authority.
An individual who receives a hand-delivered DD Form 200 packet has 7 calendar days from the date of receipt to reply with a rebuttal statement or other additional evidence.
When liability is assessed
notify respondent of financial liability, respondent actions, forward to FAO (financing and accounting office)
Liability limits...only certain individuals can be charged full amount(others charged one months pay or full amount...whichever is less)
accountable officers, states and territories, contractors, persons losing public funds, soldiers losing personal arms or equipment.
inspect and copy army's records
request reconsideration of the result of liability
free legal advice
request hearing concerning the amount of the debt
request extension of the collection period
When an individual has been notified that financial liability has been approved, the individual will, with the advice of
legal counsel, thoroughly review the financial liability investigation packet provided, and then decide whether or not to take actions
An Army officer or GS-15 in a supervisory position designated to take final action on requests for reconsideration when the financial liability investigation approving authority denies relief of financial liability against an individual, and to act on requests for remission or cancellation of indebtedness.
Before a person can be held financially liable, the facts must show that they, through negligence or willful misconduct, violated a particular responsibility or duty involving the property.
In order for someone to be help responsible, the facts must clearly show the person's acts or omissions were the cause of the LDDT, unbroken by another event.
request for reconsideration
refers to an application to the appeal authority challenging the decision of the approving authority in assessing financial liability.
An individual may request reconsideration only one time.
Actions resulting from reopening a financial liability investigation of property loss
DD Form 200 cannot be canceled or corrected if reopened. It must be amended.