Sections - ; and E. The stock number, nomenclature, type Enter the date that the DD Form was sent to the military applicant. If there are more than two manuals of the equipment is to be used, the filing applicant can add it by attaching at the end of the form. Optional Forms are used governmentwide for various purposes not covered under other categories. Figure 1—2 shows an example of a DD Form continuation sheet, The Military Separation codes are contained in your military records and may be annotated on various military separation documents.
For example: "Item 5. Quizlet flashcards, activities and games help you improve your grades. The DD Form is used to record the cash meal payment for government-furnished meals sold to authorized personnel. The order for first 24 ships DD and have given out in June -July, Make sure you use the May version of the DD travel voucher form! Speed restrictions of 10 knots apply to vessels 65 feet or greater within the vicinity of this station between November 1 and April Its primary purpose is to assess financial charges for lost, damaged, or destroyed equipment or items.
Contact the Small Business Advocate for help navigating the rules and regulations of state and local government. A statement of charges is essentially a voluntary admission of liability for the lost or damaged property and an agreement to pay for it. Navy Asbestos Exposure. Navy veterans have recently come to struggle with harrowing diseases, which often end up claiming their lives.
Please fill out a request form to let us know about your individual research needs. Free standard freight on ALL orders! We will ship your product within hours of the order date. Instructions for completing the DA Form 12 are below. To investigate the association between the presence and characteristics of uterine leiomyomata UL and self-reported stress urinary incontinence SUI.
Browse the listing below to download your choice of form s. After verification, the form will be sent to APD for processing. Mitral valve prolapse MVP is the most frequently diagnosed valvular disease, but its pathophysiology remains elusive. Army Regulations and DA Forms. Card clothing is the material with which many of the Background.
Built to the SCB design as ocean escorts for merchant convoys, they were considered prototypes which would be reproduced in quantity in case of mobilization. The number so referenced should be cited in any correspondence regarding this shipment. Please wait If this message is not eventually replaced by the proper contents of the document, your PDF viewer may not be able to display this type of document. Use as necessary. Where Was Asbestos Used on U. The following The obligation of an individual to ensure that govt.
The date that the user signs the form. The form is similar to a receipt or invoice. Shipment Number If this is the first shipment made on these orders it will be number one 1. Now, Holley EFI products power these cars and are dominating the performance world. This form is used by the Department of Defense in order to keep a record of purchases involving specific stock and goods.
Consider the security of the benefits and the household's circumstances in determining the appropriate method of issuing benefits. February Individuals with disabilities are encouraged to direct suggestions, comments, or complaints concerning any accessibility issues with Rutgers web sites to: accessibility rutgers. If so, a DD Form shall be prepared. Air Force. Fill in any form on your computer, edit, check, save your data. A DD Form is not required when an individual voluntarily makes restitution to the government for the full amount of the loss and a controlled item is not involved.
Since the use of asbestos was highly prevalent within the military during the last century, numerous U. SmartVoucher makes it easy for military members to complete their TDY vouchers. The finished product is delivered as a sliver. Turn-In for Shipping Hand www. Reference each item on the form to which the remark pertains. What is a DD Form ? The form - often mistakenly referred to as the DD form - was last revised on March 1, Schedule a free case evaluation with our team now by calling or filling out our online contact form.
Chicago, however, took two more torpedoes and was abandoned soon thereafter, sinking stern-first, at Locks are huge; charge everyone you see that comes to you for a new lock. All property loss forms must be initiated before you sign the hand receipt. A full description of the form and detailed instructions for entering the data are contained in this manual. Disapproved for the following reason:. The median nerve provides feeling or sensation to the thumb, index finger, long finger, and half of the ring finger. Chronic tachypacing is commonly used in animals to model human cardiac diseases.
She is also on the cover of "Waldlust". T h i s p a m p h l e t p r e s c r i b e s Army policy on ammunition and explo-sives also referred to as military muni-tions safety standards. Provided by Alexa ranking, apd. Mailing Address P. This form is divided into the following sections: A 'read' is counted each time someone views a publication summary such as the title, abstract, and list of authors , clicks on a figure, or views or downloads the full-text. Once the form is done, check for any corrections or make a list first to avoid mistakes when filling up the form.
Examples of these receipt documents are shown in figures and If your award eligibility dates-in-country or participation is not stated on your DD you must submit a copy of your DD - AND - a photocopy of military-issued documentation establishing your eligibility. This form will list the date of the order and the voucher number. Also now includes the sample SF filled out in Word by Wordsworth.
DOD Internal management controls. Property accountability. Accounting for lost, damaged, and destroyed Government property. Civil-funded property. This regulation does not apply to the civil-funded property of the U. Civilfunded property accountability is managed in accordance with 41 USC However, in the interest of efficient management and Army uniformity, this regulation will be complied with when feasible for civil-funded property, as determined by the Chief, USACE.
The financial liability in investigation of property loss prescribed by DOD Property Accounting Requirements. Basic Principles. General requirements. All persons entrusted with Government property are responsible for its proper use, care, custody, safekeeping, and.
Persons will not be assigned to a duty that will prevent them from exercising proper care and custody over the. When a person assumes accountability for property that is remotely located, records must be maintained to show. Vouchers for the issue or expenditure of property that are not specifically authorized by regulations or authoriza-. No Government property will be sold, given as a gift, loaned, exchanged, or otherwise disposed of unless specifically authorized by law. Items replaced in-kind and payments made under the provisions of paragraph 12—1 and paragraph 12—2 for lost, damaged, or destroyed Army property do not constitute a sale of Army property.
Title to such property remains with the Government. Giving or accepting an issue document, hand receipt, or other form of receipt to cover articles that are missing, or. Serial numbers, for property in use, will be shown on property books and property book supporting documents under AR —2. Military members or civilian employees of the Army who occupy Government quarters, or who have been issued furnishings for use in family quarters, must properly care for such property. All excess equipment and supplies will be turned in to the appropriate supply support activity SSA in accordance with AR —2.
Accounting for Army property. All property including historical artifacts, art, flags, organizational property, and associated items acquired by the Army from any source, whether bought, scrounged, or donated, must be accounted for as prescribed by this regulation and other appropriate ARs. 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. Property is categorized for financial accounting and reporting purposes as tangible property both real and personal property. Real property consists of lands and permanent structures see chap 4. Personal property is made up of equipment and other nonexpendable supplies, collectively called nonconsumable supplies, all consumable supplies see chap 4 , and relocatable buildings.
All property or material, except real and contractor-acquired property, acquired in any manner will be properly accounted for on item detail accounting records and financial dollar item accounting records. Responsibility will be fixed as prescribed by this regulation or other Army policy. The local commander may direct more stringent controls for expendable material. All Army property, except real property, will be classified for property accounting purposes as expendable, durable, or nonexpendable. The criteria for the assignment of each accounting requirements code are shown in chapter 7.
The physical characteristics and the anticipated use are the main factors in classifying an item. However, unit price will be considered to ensure that the costs of the accounting procedures being required are not out of proportion to the cost of the item being controlled. Items classified as—. The brigade and battalion commander or the head of the activity will monitor items coded durable in accordance with paragraph 7—5 b. In addition, the commander or the head of the activity will conduct management reviews annually, in accordance with paragraph 7—7 d.
Accountable officers will establish accountability for any property not accounted for as soon as the discrepancy is. Employees of the Army, both military and civilian, will turn in all found Government property to the supply. Centralized accounting. Where accountability is maintained at a central location and the property is physically stored at other installations, the property will not be included in the installation accountable records kept at the storage locations.
Locator cards or other needed management records will be maintained at the storage location. Other Service storage of Army property. The equipment will bear an Army account serial number. An officer or civilian employee of DLA will be the accountable officer. Financial general ledger control over the equipment will be maintained by the Army commodity command that supports and justifies the packages see DFAS—IN Regulation 37—1.
Army property in possession of contractors. Government property may be furnished to, or acquired by contractors, under the provisions of a contract. Army property in the hands of the contractor can be items that have been transferred to the contractor by the authority of the appointed Government contracting official. In some cases, some Army equipment is considered reportable under the terms and conditions of the contract.
The contracting office that awarded the contract will maintain direct responsibility and control over the property. The contractor will retain stewardship responsibility for property assigned to them via the contract see FAR and DOD When contracts are not assigned to Defense Contract Management Agency and Government-furnished equipment or Government-furnished property GFP is authorized and stipulated in the contract clause the issuing contracting officer will appoint a property administrator using the evaluation criteria in DFARS to administer, oversee, and maintain property accountability for the Government-furnished equipment or GFP issued to the contactor.
The document transferring accountability will be approved by the same contracting office that approved the contract, or the representative, prior to the GFP being provided to the contractor. This asset listing will be used to track visibility of GFP contractor equipment. A fiduciary record will be the contractors tracking method of accounting for GFP that is, spreadsheet or designated contractor accounting system.
The PBO will continue to maintain the basic property book asset record for visibility of GFP transferred to the contractor. The contracting officer will reconcile the transfer document for shortages and will approve the transfer prior to the PBO acknowledging receipt and accepting accountability for the returned GFP.
Upon completion of transfer document, the GFP asset listing for that contract will be discontinued. The official property records will be maintained by the Government. The contractor will maintain Stewardship records. These records will be kept separate and distinct from installation property book records. Responsibility for GFP will be assigned to the contractor using the technical exhibit to the contract. Contractor acquired property CAP is any property acquired, fabricated, or otherwise provided by the contractor for performing a contract, and to which the Government has title.
CAP that is subsequently delivered and accepted by the Government for use on the same or another contract is considered GFP. Inventories of personal property. Supplies and equipment on hand at U. This will be done more often when prescribed by other regulatory guidance. A complete physical inventory of all supplies and equipment in storage at SSA awaiting issue or turn-in will be accomplished annually according to AR —2, as applicable. The results will be reconciled with the stock accounting records. Upon change of the PBO, all property not issued on hand receipt will be jointly inventoried by the outgoing and incoming PBOs.
The conduct of these inventories will be documented and the results reconciled with the accounting records. See AR —2 for variances in the frequencies of these inventories. The above inventories will be accomplished in accordance with AR —2. Real property heritage assets will be inventoried at least once every 3 years or upon change of the accountable officer, whichever comes first, per AR — The results will be reconciled with the accounting records. Real property, general property, and equipment and stewardship land will be inventoried at least once every 5 years.
For Army prepositioned stocks APS a percent inventory is required when ships are off loaded during cyclic maintenance vessel berthing. Inventories will be conducted more often when prescribed by other regulations or when directed by the commander or the accountable officer. The accountable officer will ensure inventories are conducted when required. A record of the inventory and all adjustment documents resulting from the inventory will be maintained with the property records for a minimum of 2 years.
Installation support activities collocated with Army maintenance depots will inventory their materiel assets using. Library materials accounted for under the provisions of AR —17 will be inventoried on cyclic basis so all. When and where feasible and practical, physical inventories will be accomplished using AIT. Accountability and Responsibility. 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.
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. Figure 2—1 shows the different types of responsibility and their relationship to the levels of command. Commanders are obligated to ensure all Government property within their command is properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Command responsibility is inherent in command and cannot be delegated. It is evidenced by assignment to a command position at any level and includes the following:. The obligation of a supervisor to ensure all Government property issued to, or used by their subordinates is properly used and cared for, and that proper custody, safekeeping, and disposition are provided. It is inherent in all supervisory positions, is not contingent upon signed receipts or responsibility statements and cannot be delegated. It arises because of assignment to a specific position and includes the following:. The obligation of a person to ensure all Government property for which they have receipted, is properly used and cared for, and that proper custody, safekeeping, and disposition are provided.
Direct responsibility results from assignment as an accountable officer, receipt of formal written delegation, or acceptance of the property on hand receipt from an accountable officer. Commanders or directors of separate TDA activities will determine and assign in writing those individuals who will have direct responsibility for property. The 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.
Custodial responsibility results from assignment as a supply sergeant, supply custodian, supply clerk, or warehouse person, and is rated by, and answerable directly to, the accountable officer or the individual having direct responsibility for the property. Responsibilities include the following:. Responsibility relationships. This responsibility is a part of a job or position and is incurred by assuming that command or supervisory position.
It cannot be delegated. Accountable officers always have direct responsibility unless it has been specifically assigned to another person. Accountable officers may delegate such responsibility by written designation or by issue of the property on a hand receipt. Responsibility for public funds.
A person who receives or handles public funds has personal responsibility for safeguarding those funds until they are deposited with a disbursing officer. That person is financially liable for the full value of the loss of funds when the loss is attributable to their personal negligence or misconduct.
Relationship between accountability and responsibility. Accountability pertains to maintaining formally prescribed property records for a property or sales account. It is an obligation officially assigned to a specific person and may not be delegated. Responsibility pertains to the care, custody, safekeeping, and disposition of Government property. The specific type of responsibility depends on the relationship of the person to the property. Accountability and the five types of responsibility are separate obligations.
They are incurred for separate reasons. Accountability and each type of responsibility carry specific duties. 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 Government see para 13—29 c. This direct responsibility may be further delegated to the storage supervisor. Property issued by a PBO on hand receipt called the primary hand receipt carries with it the delegation of direct responsibility for the property listed.
Further hand receipting sub-hand receipting does not transfer direct responsibility nor relieve the primary hand receipt holder of their duties. Any member of the Army, civilian or military, may be charged with responsibility for property. A contractor is charged with direct responsibility for specifically identified GFP provided to the contractor under the terms of the contract.
Figure 2—1. Five types of responsibilities and their relationship to levels of command. Accountable Officer.
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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 which the property records are being maintained. The commander or TDA activity head may designate in writing a representative to appoint the PBO or accountable officer.
The three types of accountable officers are—. Hand receipt holders are not accountable officers. An accountable officer may be—. Brigade and battalion commanders appointing PBOs will ensure the appointee is familiar with all supply directives issued from higher headquarters. As an exception, PBOs within U. The following limitations apply:. The primary will be the activity PBO andthe alternate will be the activity budget accounting assistant. The ordering officer, the support group supervisor, and the activity commander must see SOP on requirements before purchases are made.
At the direction of the commander or head of activity, an accountable officer may when conditions dictate, exercise accountable officer functions over more than one stock record account. The appointing authority will exercise due diligence to ensure that the accountable officer is not assigned stock record accounts beyond a reasonable span of control that would preclude the accountable officer from being able to meet the terms of their responsibilities as an accountable officer.
Accountable subsistence sales officers are appointed under AR 30— Normally, an accountable officer will not be assigned duties that will remove or separate them from their property account for an extended period of time. The procedures for transfer of accounts in chapter 5 will apply.
Within U. Contractibility of the accountable officer. The responsibilities of the accountable officer as an individual and the position of the accountable officer are not contractible. Those functions of the accountable officer that involve the exercise of substantive discretionary authority in determining Government requirements and controlling Government assets cannot be contracted out.
However, contractors can perform certain functions in support of the accountable officer when those functions are performed in accordance with the criteria defined by the Government. These functions must be mandatory requirements, requiring no personal judgment or discretion on the part of the contractor. The functions below in support of the accountable officer are contractible for stock control operations, property control, troop issue subsistence activity TISA , self-service supply centers SSSCs , central issue facility CIF , and clothing initial issue point operations, which includes the following:.
The following accountable officer functions are Governmental and cannot be performed by contractors for the Army:. Duties of accountable officers. The accountable officer will maintain a formal set of property accounting records that show, on a continuing basis, the item identification, gains and losses, on hand balances, and the conditions and locations of all property assigned to the property account. Documentation identified in the appropriate functional regulations will be maintained to support the recorded entries.
An accountable officer of a sales account will maintain formal sales records that show, on a continuing basis, the value of the sales and the monetary assets in addition to paragraph 2—12 a. When property that must be accounted for is issued to a property book account, the PBO receiving the property is charged with property book accountability. Accountability remains with the PBO until the property is transferred to another accountable officer or the property is dropped from the property book records on a valid credit voucher.
However, contractor personnel cannot be designated as accountable officers, as defined by this regulation. Property book accounts. The property book account is a formal set of property accounting records and files maintained at the user level. It is used to record and account for all nonexpendable and other specially designated property issued to that activity see AR —2.
A property book account will be established for each activity having an assigned parent organization unit identification code UIC. When an element of the unit deploys, separate property book records for the property accompanying the element will be established. On arrival at the location of the contingency or war, units will receive property book support from the task force PBO. On termination of the contingency or war, accountability for property will be returned to owning unit, for return to their home station.
Each property book account will be managed by a formally appointed PBO. The PBO is an accountable officer. Stock record accounts. The stock record account SRA is a formally established set of records and files used to account for Army property being held for issue. This account is operated by a designated accountable property officer, called a SRO. As an exception, a component commander may establish a stock record account for the duration of a contingency to be operated by different supply support units on a rotational basis.
A mission property account is a special type of SRA. It is established to support a specific mission or activity such as, testing, research and development, manufacturing, production, maintenance, or renovation. It will be used only to stock material for, and make issues to, the activity that the account was established to support.
The SRA, unless specifically exempted, is a subsidiary record of the financial general ledger control account,. Stock record account serial number. Sales accounts. Sales accounts are special property accounts established to support the authorized sale of supplies or services. Army military clothing sales store, TISA, and other sales accounts will be established as prescribed by the.
Each sales account will be managed by a formally designated sales officer. The commander of the activity for. Sales officers are responsible for the collection and safekeeping of all cash receipts, the maintenance of required financial and property records, and the prompt turn-in of all cash proceeds and documentation to the supporting FAO.
Other specific duties of a sales officer are included in the regulation that authorized the establishment of the sales account. Army property. Army property is all property under the control of the Department of the Army DA except property accounted for as owned by a nonappropriated fund NAF activity.
It must be accounted for on a property account unless specifically exempted by an AR. Property leased by an Army activity is considered Army property for accounting purposes. Property loaned to a non-Army activity remains Army property. Real property accounts for all assets on the installation regardless of who funded the construction or pay for sustainment except privately owned will be reflected in the installation real property inventory. Property built by NAF, Air Force, and Navy are considered tenants on the installation and will be reflected as such in the inventory see AR —45 on reporting.
Non-Army property. Property of another military Service, other Government activity, or a foreign Government, not under Army control is considered non-Army property. Property issued or loaned directly to an Army member or employee, rather than to the local Army element, is non-Army property. Liability of the Army for property on loan from other activities.
Such property will be accounted for by the use of a temporary file. This file will include copies of all documents authorizing the loan and all documents that relate to the loan transaction. Borrowed property will not be recorded on Army property books or SRAs.
Borrowed property will be controlled and responsibility assigned using hand receipt procedures. The Army assumes liability for borrowed property. This liability may be satisfied by—. Financial liability may be assessed under chapter 13, when appropriate. Real Property. General requirements and references. This section contains general policies for real property accounting in support of statutory reporting requirements. Specific policies and procedures for real property accounting are found in AR —45 and DA Pam — Real property. Real property consists of lands and improvements to land, buildings, and facilities, including improvements and additions, and utilities systems.
It includes equipment affixed and built into the facility as an integral part of the facility such as, heating systems, installed carpeting, and overhead hoists , and nonmoveable equipment. Real property is divided into the four basic classes for accounting purposes:. Linear structures.
Real property accountable officer. A real accountable property officer will be appointed, in writing, at each installation or activity to maintain the accountable records for all real property belonging to the site. Any person assigned to the public works property office, and who meets the prerequisites of paragraph 2—10 may be appointed as the real property accountable officer.
The appointing authority will be the garrison commander or a designated representative. It is not necessary for the real property accountable officer to be reappointed when there is a change of garrison commanders. Supplies for real property maintenance activities may also be under the control of the real property accountable. The real property accountable officer responsibilities include inventory management, asset accounting, financial. Property records. A property record is maintained in the real property inventory. The records will be maintained to show both the quantity and the dollar value of the on-hand items.
All documents that show the acquisition, issue, or disposition of real property will be recorded in a voucher register. This register will be retained by the real property accountable officer to support changes to real property records, per AR — Copies of DD Form will be kept for the life of the facility plus 10 years.
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Summary or detail posting documents will be provided to the FAO by the facility engineer. As a minimum, the ledger accounts will include land, buildings, structures and linear structures. Real property general property and equipment and stewardship land will be inventoried at least once every 5 years. Real property heritage assets will be inventoried at least once every 3 years or upon change of the accountable officer, whichever comes first per AR — Real property will be recorded at acquisition cost.
When costs are not known, local engineer personnel will calculate the original acquisition costs in accordance with procedures in DOD The real property system will automatically calculate the depreciation. All capital improvements must be recorded see AR — Real property at contractor site. Accounting for Government real property furnished to or acquired by DA contractors industrial property is the same as accounting for real property at military installations. The reporting pattern, however, is different. The contractor must meet all accounting and reporting requirements of the contract.
This guidance does not apply to personal property items that are accountable in organic troop unit allowance lists such as, table of allowances and table of organization and equipment, tents, portable chemical toilets, and family housing. This guidance does not apply to building types and forms that are provided as an integral part of a mobile equipment item and that are incidental portions of such equipment components, such as medical mobile units, communications vans, or communications trailers.
This guidance does not apply to relocatable buildings provided and approved as swing space or support as part of an operation and maintenance construction or repair project. This guidance does not apply to tents that are purchased or leased, are not part of a TDA or table of organization and equipment, and are not connected to real property utilities. Sprung type shelters and similarly constructed structures are not considered tents. General policy. Interim requirement.
A short-term, urgent requirement due to transitory peak military missions, deployments, military contingency operations, disaster relief requirements, or pending approval and construction of real property facilities via normal military construction programs. The short term requirement must have an approved exit plan to dispose of the facility or facilities. Personal property used as a structure, that would have a building category code if it were real property, designed to be readily moved, erected, disassembled, stored, reused, and meets the 20 percent rule.
Personal property is managed as equipment. If the percentage is greater than 20 percent, then the facility must be acquired as real property and follows real property project approval authorities. Typical foundations include blocking, footings, bearing plates, ring walls, and slabs that are an integral part of the relocatable building facility. Foundations do not include construction cost of real property utilities, roads, sidewalks, parking, force protection, fencing, signage, lighting, and other site preparation clearing, grubbing, ditching, drainage, filling, compacting, grading, and landscaping.
Slabs that are real property and not part of the actual building are not counted in the 20 percent. Site preparation project approval. Projects for site preparation are subject to the statutory approval limitations for new construction. A construction project must result in a complete and usable facility. Accordingly, for project approval purposes, the work to prepare each distinct site is a project. Interrelated contiguous sites are considered distinct and separate as long as each site is prepared as a complete and useable independent project.
Delivery and setup. The process of bringing the relocatable components from the point of origin to the point of destination and includes all work necessary to unload and stage the components. Delivery and setup will be locally approved. Purchase and assembly. Procurement of the relocatable components and work necessary to have a complete building or system, excluding delivery and setup. Assembly includes connection to existing utility systems. Purchase and assembly are included in the approval request.
Personal property. Services contracts. Purchase no authority unrestricted. Approval authorities. Setup, sustainment, and removal costs are normally contained within the lease. The project approval documentation will consist of the following:. Economic analysis. This analysis provides the basis to determine the most cost effective or viable option, and will consider all feasible alternatives for example, lease, purchase, construction of permanent facility, use of commercial space, or use or conversion of existing facilities.
Net present value measure will be used for lease versus purchase analysis. The validated requirement for site preparation may not be fragmented or met in a piece meal fashion in order to circumvent statutory military construction funding or construction approval limitations. The term of the lease will not be split to justify lease versus purchase. Use capital lease criteria, not negative criteria. The validated requirement may not be fragmented or acquired in a piece meal fashion in order to circumvent funding or approval limitations.
Funded and unfunded construction project costs and the source of funds will be determined according to the following guidance:. Operating costs for base operations support services for example utilities, refuse collection, and custodial services will be paid according to existing installation support agreements. A useful life expectancy greater than 15 years must be documented with manufacturer certificates, warranties, or memorandum. Modular and pre-engineered buildings.
These buildings must be acquired following real property acquisition rules. Approved period of use. The lease contract term will not exceed the approved period of use. The approved period of use for a relocatable building will begin upon beneficial occupancy of the building. Cross-leveling or disposal. The original building purchase cost, transportation, erection costs, site preparation, and related supporting costs will be approved and funded according to AR —45 and AR — The costs will be summarized on DD Form to become part of the real property facility file.
Capital Equipment and Other Nonexpendable Supplies. General accounting and reporting policy. This section provides basic policy for accounting and reporting of capital equipment and other nonexpendable supplies in use. Formal accounting and reporting of durable and expendable supplies are not required after issue to the user level. Both item accounting records and financial dollar accounting records will be maintained unless specifically exempted by regulation. No financial accounting is required for property issued for use as an integral part of an MTOE type organization.
Formal financial accounting records for property issued to other than MTOE type units will be maintained by the FAO supporting the unit. Accounting records will be maintained by the PBO appointed to provide property book support. Reporting requirements will be accomplished as specified in this section. Recorded values of capital equipment will show the investment in the equipment and provide a way to evaluate maintenance costs. When an item of capital equipment is received, the price is recorded in the capital equipment account of the general ledger. The price remains unchanged until the item is disposed of.
Capital equipment will be recorded in accounting records at its standard price. When the standard price is not. The recorded value is not reduced for depreciation unless specifically directed. Freight in and installation costs for equipment in use at Army industrial fund activities will be accumulated for.
Capital equipment. Capital equipment is that nonconsumable personal property which possesses a capital nature and is classified as nonexpendable in the Army supply system or would be so classified if included in that system. Property in modified table of organization and equipment organizations. Accounting records will consist of item property book records under AR —2. Inventories will be performed under AR —2. To the fullest extent possible, the inventories will be performed using the most current suite of AIT technologies. Property in other than modified table of organization and equipment organizations.
The accounting records will consist of books of account maintained in the FAO and the supporting property records kept by the user. The records will include the following:. The accountable or responsible officer will furnish posting documents to the FAO. Inventories will be performed under AR —2, AR —26, or other appropriate regulations. Inventories will be reconciled with the account maintained at the FAO.
The installation commander may require more frequent inventories, if desired. Capital equipment at contractor site. Procedures in paragraph 4—8 b and paragraph 4—9 apply to capital equipment furnished to or acquired by contractors. The reporting pattern; however, is different.
Other nonexpendable supplies. Other nonexpendable supplies consist of that portion of nonconsumable personal property that is classified as nonexpendable in the Army supply system, or that would be so classified if included in that system, but does not meet the criteria for capital equipment. Organizational historical artifacts. Display items that have been identified as historically significant properties will be accounted for in accordance with AR — Historically significant items include but are not limited to weapons, military equipment, articles of clothing and personal equipment, flags, works of art, unit and individual decorations, and campaign streamers.
They also include other objects, except official records, that constitute relics or evidence of battle experience or other military activity of local or national significance to the U. Chapter 5 Transfer of Accounts. General transfer of accountability policy. This chapter prescribes policy and procedures for making administrative transfers of property accountability and responsibility by other than ordinary physical issue and receipt transactions.
Excluded are transfers of property accountability and responsibility to the following:. Commissary officers.
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Troop issue subsistence officers. Reserve Components when not in Federal service, except as specified in AR —2. Contractors who are furnished or have acquired Government property. Change of stock record officers. A statement of transfer of accountability is required when a transfer of property occurs and no shipment is involved.
The individual being relieved of accountability will prepare a statement similar to the one shown in figure 5—1.
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The individual assuming the accountability will prepare a statement similar to the one shown in figure 5—2. Three copies of each statement are required. When separate sections of the voucher register are maintained for different types of property in the property. Disposition of the transfer statements will be as follows:. Inactivating a stock record account. When an SRA is to be inactivated, all property still recorded on the account will be transferred to another property account.
To establish closing balances and to ensure accounting continuity, the following will be done: a.
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Establish the transfer date. Terminate all actions that result in inbound materiel. Conduct a reconciliation to clear all materiel receipts due-ins. Conduct a physical inventory of the account and reconcile with the stock records. Appropriate adjustments must. Number, serially beginning with 1 all stock record cards or automated system equivalent in the account being. Post all transactions dated on or before the transfer date to the stock record cards or automated system equivalent.
Rule off all cards below the last entry. Prepare a transfer of accountability statement similar to the statement shown in figure 5—3 in two copies. Show the account being closed as consignor and the gaining account as consignee. When stock record cards or the automated equivalent is retained with property held in place as mobilization reserve, a notation to that effect will be included on the transfer statement.
Process the transfer statement as follows:. Figure 5—2. Format for the transfer of property accountability statement by the gaining stock record officer. Figure 5—3. Other transfers of accountability. The transfer of custody or accountability of installation real property will be per AR —45 and DA Pam — Accountability for property carried on a property book will be transferred to a successor per AR —2. A joint inventory will be conducted for any property not hand receipted by the PBO. The inventory will be conducted within the time frame prescribed in AR —2. Specific wording isin AR —2.
Property book accounts will be deactivated when the commander for whom the account is being maintained. Onecopy of the notification, along with the deactivation or other pertinent orders, will be filed with the property book records. Emergency transfers of accountability. The Commander, U. State adjutant general AG must take emergency action— 1 On the death of an accountable officer. The commander or State AG will appoint a board of officers three when practicable to determine the correctness and condition of the account.
The board and the new accountable officer will perform a joint inventory of the property. A report of the board, including the results of the inventory and a certificate of transfer, will be prepared in triplicate. After the commander or State AG approves the report, one copy will be filed at the installation or U. Army Reserve Command headquarters. Other copies will be forwarded under paragraph 5—2. A physical inventory of the property is not required when the conditions above involved an officer accountable. When the situations in paragraph 5—5 a apply to a person with direct responsibility for property, the commander or State AG will take all necessary action, to include appointment of a board of officers, if deemed appropriate, to ensure property accountability is maintained.
Change of station. However, certain special purpose or fitted items are authorized to be transferred with the individual:. Personal clothing per AR — Equipment of prisoners. When a prisoner is transferred under provisions of AR —47 action will be taken per AR — Equipment of hospitalized personnel.
When personnel are hospitalized, action will be taken per AR — Property impounded or held as evidence. Chapter 6 Receipt, Shipment, and Issue of Property. Commanders will ensure that all management and accountability functions of receipt, storage, inventory, issue, and shipment fully utilize available AIT such as, bar code, 2D bar code, optical memory cards, radio frequency identification devise tags, contact buttons, satellite tracking, or electronic signature capability. The accountable officer will ensure that—. The old register is held in the current files area for 1 year.
During that year, any open transactions from the prior year that are completed, are closed out posted on the old, inactive register. At the end of the 1 year period, all open numbers if any still exist are transferred to the new document register. The old inactive register is held for one additional year and then destroyed.
All property received from the national level or a commercial vendor will be recorded on an SRA before it is. Such appointment s will be in writing. The accountable officer is responsible for any transactions authorized by an assistant. Property receipt, shipment, and issue. Overages or short shipments will be reported in accordance with chapter 16 of this regulation. Property will be issued to authorized customers when a correctly prepared request for issue document is. Receiving property directly from a vendor.
The report will be used to show receipt of property from a vendor under the terms of a contract or purchase order. The receiving report supports a payment voucher and becomes a voucher to a property account. When vendors deliver directly to the using unit, a copy of the receiving report will be provided to the supporting SRO within 72 hours. Processing of receiving reports by the stock record officer.
It is essential that all receiving reports be prepared and forwarded as expeditiously as possible in order that payment may be made at the earliest possible date. It is of particular importance that the submission of receiving reports covering contracts that involve discounts be expedited.
Designated payment offices will acknowledge receipt and stamp receiving reports and invoices with the date received in that office. Property accountability for discrepancies in shipment. The consignee retains the material until final disposition. Disposition instructions for material are provided by the consignor.
Chapter 7 Nonexpendable, Expendable, and Durable Property. General accounting requirements. All Army property, except real property, is classified for property accounting purposes as expendable, durable, or nonexpendable. An ARC is assigned to each item of supply to identify its specific classification and the degree of accounting and control that must be applied at the user level.
The ARC is published in appropriate supply publications. The criteria in this chapter will be used to classify nonstandard items locally procured or fabricated. Army property that becomes lost, damaged, or destroyed except for funds on the records of an FAO through. Nonexpendable property. Nonexpendable property is personal property that is not consumed in use and that retains its original identity during the period of use. This includes all nonconsumable major end items authorized by DA-recognized authorization documents see AR 71— Accounting for nonexpendable property.
Nonexpendable property requires formal accountability throughout the life of the item. Nonexpendable items will be accounted for at the using unit level using property book procedures in accordance with AR —2. Above the user level, accountability will be maintained using stock record accounting procedures in accordance with AR —2, as applicable. Other publications that include policy and procedures on accounting for property are AR —, AR —1, and AR — Additional commodity unique requirements are contained in the commodity-oriented regulations cited in AR —2 and chapter 4 of this regulation.
All items categorized Class V ammunition and the items is an inert training devise, the item is nonexpendable. All items categorized Class VII major end item , the items is nonexpendable. All items assigned FSC , tents and tarpaulins, and the item are classified an end item, the item is non-. All items assigned FSC , flags and pennants and the pennants: a organizational colors; b national flags; c state flags; d positional colors; or e distinguishing flags, the item is nonexpendable. Durable property. Durable D property is personal property that is not consumed in use and that does not require property book accountability but, because of its unique characteristics, requires control when issued to the user.
The following classes or types of property will be coded durable and responsibility assigned as follows:. Audiovisual production master material and copies that are accounted for under AR 25—1. Information management processing equipment such as, computers, laptops, monitors, and printers will be.
Accounting for durable property. Accounting procedures for durable items before issue to the user-level are the same as for nonexpendable and. Formal accounting for durable property at the user level is not required. However, because of the nature of these. Tool room or tool crib procedures may be used in lieu of hand receipts and sub hand receipts in accordance with AR —2. Following issue, commanders or heads of activity will have an informal accounting method to record issues and turn ins to allow monitoring of items other than those contained in the paragraph 7—5 b.
Hand receipts and sub hand receipts are one method of informal accounting. Annually, the commander or the head of the activity will conduct a management review of all durable items issued or turned-in to determine whether there are any indications of any missing items, and whether there are any indications of fraud, waste, or abuse. Anytime there are indications of lost, damaged, or destroyed durable property, the commander or the head of the activity should investigate the loss, damage, or destruction to determine whether corrective measures should be taken to correct the deficiency and financial liability should be assessed.
The commander or the head of the activity will document that a management review of durable property was conducted, stating what the results were, and what corrective actions, if any, were taken. Documentation will be prepared in the form of a memorandum for record in duplicate. One copy will be retained at the unit or activity, and one copy provided to the financial liability investigation approving authority. These memorandums for records will be retained on file for 2 years before being destroyed.
Durable software will be controlled in accordance with AR —2. Expendable property. Expendable X property is property that is consumed in use, or loses its identity in use. The following classes or types of property will be classified as expendable:. Supplies consumed in the maintenance and upkeep of public service. Examples are oil, paint, fuel, and cleaning and preserving materials. Supplies that lose their identity when used to repair or complete other items. Examples are assemblies, repair. Supplies consumed by Government activities in the manufacturing, testing, sampling, or for experimental purposes.
Also included are audiovisual products, training devices, training aids, and displays when these supplies will be consumed or rendered unserviceable for the purpose originally intended. Subsistence items. Special tooling, jigs, fixtures, and templates, provided— 1 Like item is not available through normal supply channels. All other flags and pennants other than: a organizational colors; b national flags; c state flags; d positional.
Accounting for expendable property. Accounting for expendable property before issue to the user is the same as accounting for durable and nonexpen-. All other expendable property is considered, for accounting purposes, to be consumed upon issue; consequently,. Some items, although classified as expendable, are of such a nature as to require additional supply and issue controls. Such controls, when needed, will be prescribed by the national item manager. Examples are shown below. Receipt may be a log or other locally developed method. Receipt will be retained for 2 years before being destroyed.
Items issued for the purpose of destructive testing and experiments will be accounted for as expendable property. These include items that are issued to—.source site
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Private firms likely to become manufacturers of supplies or equipment, or to perform services under a contract with the Army, may be issued free samples on approval of procuring activity. Such items will be accounted for as expendable property see DODI Any of the following is considered avalid credit voucher:. Fabricated items described in paragraph 7—6 f will be accounted for as expendable property.
However, a control point will be established for fabricated items earmarked for reuse. Before fabricating a new item, a check of the control point for a like item already on-hand will be made. This chapter contains the policy and procedures for requesting waivers and deviations to Army property accounting policies prescribed by this regulation. Requests for waivers and deviations to accounting procedures for Government property furnished to, or acquired by, contractors under the terms of their contract will be submitted under the provisions of this chapter.
Deviations or waivers concerning contract clauses or other contractual matters are not included in this chapter. Requests for deviations or waivers will be initiated by the command level responsible for the property account concerned. These requests will be submitted through command channels.
Each intermediate command level will indicate, by memorandum, their concurrence with the request and the supporting justification. Requests not favorably considered will be returned to the originator. Request to waive property accountability and implement wartime policy in all or part of AR —2 must be by direction of the DCS, G—4. A deviation is the temporary authority given to a property account to use a procedure that is different from that prescribed by regulation. Requests for deviation from accounting procedures will be submitted after a command review has established that the deviation is necessary.
Specific justification will be submitted with each request for deviation. Justification must include the reasons why the prescribed procedures will not be used, and an evaluation of the advantages that will result from the proposed procedure. In addition, drafts of the proposed directives needed to implement the proposed deviation must accompany the request for deviation.
Property accounts requesting deviation authority will request it for a specific period of time. Approval of the request will limit the deviation authority to that specific period. Requests for extension of deviation authority must be submitted prior to its expiration, and include complete justification. Requests for deviation authority from property accounting procedures will be sent through command channels to.
A waiver is the formal release of a property account from the obligation to comply with a specified property. A waiver of property accounting requirements will be requested when one or more of the following circumstances. Requests for waivers will be prepared per paragraph 8—5. Requests will be submitted through command channels.
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