101-92Y-0004 (SL2) - Enforce Property Accountability Policies
Standards: Ensured all property was accounted for in accordance with AR 25-400-2, AR 710-2, AR 735-5, DA Pam 25-30, and DA Pam 710-2-1.

1.   Review hand receipt/sub-hand receipts, temporary hand receipts, inventory list, and equipment receipts for accuracy in accordance with DA Pam 710-2-1.

a. Review manual hand receipt procedures.

(1)  Review DA Form 2062, Hand Receipt/Annex Number, used as a hand receipt/sub-hand receipt.

(a)   Verify change of primary hand receipt holder inventory was conducted and recorded.

(b)   Verify hand receipt holders are still assigned to unit.

(c)   Verify all authorized equipment is listed on hand receipt.

(d)   Determine if all authorized equipment is on hand or on request.

(e)   Verify that all publication data is recorded in the item description block.

(f)    Verify shortage annexes are on hand for shortages as a result of an inventory.

(g)   Determine if the document number(s) are recorded on shortage annexes for due-ins.

(h)   Verify component hand receipts are being used when required.

(i)    Verify installation and organization property is not issued on the same hand receipt.

(j)    Verify if change documents are on hand for transactions and adjustment documents.

(k)   Determine if the hand receipt is being updated at least every six months based on the date of oldest change document.

(l)    Verify that change documents for hand receipts are being destroyed after being posted.

(m)  Verify items issued on component hand receipts are issued to the intended user.

(n)   Determine if the unit is using temporary hand receipt procedures when issuing equipment for less than thirty days.

(o)   Verify hand receipt is placed in the appropriate unit supply title.

(2)  Review DA Form 2062 used as component hand receipt.

(a)   Verify component hand receipt holder is still assigned to unit.

(b)   Verify items issued on component hand receipt are being issued to intended user.

(c)   Verify shortages are annotated on component hand receipt.

(d)   Verify all authorized equipment is listed on component hand receipt.

(e)   Verify all authorized equipment is on hand or on request.

(f)    Verify the document number(s) are recorded on component hand receipt to show due-ins.

(g)   Verify end item stock number is entered.

(h)   Verify end item description is entered.

(i)    Verify recorded publication data is correct.

(j)    Verify the quantity of end item is correct.

(k)   Verify change documents are on hand for transactions affecting the component hand receipt on hand balance.

(l)    Verify the component hand receipt is being updated at least every six months based on the date of oldest change document.

(m)  Verify that change documents for component hand receipts are destroyed after being posted.

(n)   Verify component hand receipts are placed in appropriate unit supply file.

(o)   Confirm signature, rank, and date.

(3)  Review DA Form 2062 used as a hand receipt annex.

(a)   Verify the hand receipt/sub-hand receipt has a shortage annex annotated with any shortages that exist.

(b)   Verify hand receipt holders are still assigned to unit.

(c)   Verify that all shortages are listed on the shortage annex.

(d)   Verify publication data is recorded in the item description block.

(e)   Verify there is a valid due-in for all shortages on shortage annex.

(f)    Verify the document number(s) are recorded on shortage annex for due-ins.

(g)   Verify end item stock number is entered.

(h)   Verify end item description is entered.

(i)    Verify recorded publication data is correct.

(j)    Verify the quantity of end item is correct.

(k)   Verify item description of existing shortages.

(l)    Verify change documents are on hand for transactions affecting the shortage annex.

(m)  Verify the shortage annexes are updated at least every six months when hand receipts are updated.

(n)   Verify person filling the position identified in the "From" block of DA Form 2062 is initialing shortages.

(o)   Verify change documents are on hand for all transactions.

(p)   Verify that change documents for shortage annexes are destroyed after being posted.

(q)   Verify shortage annex is placed in the appropriate unit supply file.

(4)  Review DA Form 2062 used as an inventory list.

(a)   Verify unit is using the inventory list to account for property when assigning responsibility is impractical.

(b)   Verify copy of inventory list is kept in area where the property is located and placed where it can be seen easily.

(c)   Verify inventory of property is being conducted and recorded at least semi-annually.

(d)   Verify unit SOP has instructions for using inventory list procedures.

(e)   Ensure DA Form 2062 is filled out in accordance with DA Pam 710-2-1.

(5)  Review DA Form 3749, equipment receipt used as a hand receipt.

(a)   Verify equipment receipt is used to issue individual equipment to the same person for brief recurring periods.

(b)   Ensure DA Form 3749 is filled out properly in accordance with DA Pam 710-2-1.

(c)   Verify an equipment receipt is prepared for each soldier authorized to receipt property.

(d)   Verify that equipment receipts are prepared and maintained correctly.

(6)  Review DA Form 3161, Request for Issue or Turn-In, used as a temporary hand receipt.

(a)   Determine if unit hand receipt holders are loaning equipment to another unit without approval of PBO.

(b)   Verify temporary hand receipts are only used to loan equipment for thirty calendar days or less.

(c)   Verify the original copy of temporary hand receipt is on hand.

(d)   Verify temporary hand receipts are being filed in date sequence.

(e)   Ensure DA Form 3161 is filled out properly.

(f)    Verify the temporary hand receipt file is being reviewed daily.

(g)   Verify temporary hand receipts are destroyed upon return of property.

b. Review automated hand receipts.

(1)  Review Standard Property Book System-Redesigned (SPBS-R) hand receipt/property list.

(a)   Verify the change of primary hand receipt holder inventory was conducted and recorded.

(b)   Verify the signed copy of hand receipt is current.

(c)   Verify all authorized equipment is listed on hand receipt.

(d)   Verify all authorized equipment is on hand or on request.

(e)   Verify shortage annexes are on hand for shortages as a result of an inventory.

(f)    Verify the document number(s) are recorded on shortage annex for due-ins.

(g)   Verify person filling the position identified in the "From" block of DA Form 2062 is initialing shortages.

(h)   Verify component hand