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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.

Conditions: Given the requirement to enforce property accountability policies. Given the appropriate supply documentation; and appropriate publications and forms.

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.

Performance Steps

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 receipts are being used when required.

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

(j)    Verify changes are being posted to work copy of hand receipts.

(k)   Verify work copy against monthly hand receipt/property list for accuracy.

(l)    Verify change documents are destroyed after posting to hand receipt.

(m)  Determine if the SPBS-R monthly update is being downloaded to ULLS-S4.

(n)   Verify cyclic and sensitive items inventories are being conducted and recorded.

(o)   Determine if distribution instructions are on hand or have been requested for excess equipment.

(p)   Verify hand receipt is placed in the appropriate unit supply file.

(2)  Review ULLS-S4 automated hand receipt.

(a)   Review property origin record.

(b)   Verify SPBS-R download is being performed to update primary hand receipt.

(c)   Determine if there is an imbalance report for equipment not assigned on the sub-hand receipt.

(d)   Verify all entries of the automated hand receipt are accurate.

2.   Review posting of change documents and adjustment documents to hand receipt/sub-hand receipts in accordance with AR 710-2, DA Pam 710-2-1, and ULLS-S4 EM.

a. Review manual, SPBS-R, and ULLS-S4 hand receipt procedures.

(1)  Determine if change documents are being maintained with hand receipt/sub-hand receipts.

(2)  Verify change documents are posted to hand receipt/sub-hand receipts prior to change of hand receipt/sub-hand receipt holder inventory.

(3)  Verify installation and organization equipment is not issued on same change document.

(4)  Verify change documents are posted to hand receipt/sub-hand receipt at least every six months.

(5)  Verify information being posted to hand receipt/sub-hand receipts is accurate.

(a)   Verify the quantity of item being posted to sub-hand receipt.

(b)   Verify national stock number of item being posted to hand receipt/sub-hand receipt.

(c)   Verify line item number of item being posted to hand receipt/sub-hand receipt.

(d)   Verify serial number of item being posted to hand receipt/sub-hand if required.

(e)   Verify the nomenclature of item being posted to hand receipt/sub-hand receipt.

(f)    Verify unit of issue of item being posted to hand receipt/sub-hand receipt.

(g)   Verify size of item being posted to hand receipt/sub-hand receipt if required.

(6)  Verify change documents are destroyed when hand receipt/sub-hand receipts are updated.

(7)  Verify hand receipts/sub-hand receipts are placed in the appropriate unit supply files.

b. Review hand receipt filing procedures.

3.   Prepare for inventory in accordance with DA Pam 710-2-1, chapter 9.

a. Check with the commander for any special instructions.

b. Verify that the current DA Pam 25-30 is used to conduct the inventory.

c. Verify availability of facilities for laying out equipment.

d. Verify the date, time, and location of inventory with all hand receipt holders.

e. Identify personnel that will be assisting with the inventory.

f.  Notify the sub-hand receipt holders of when, where, and how the inventory will be conducted.

g. Ensure hand receipt holders are in the unit that is assigned the property.

h. Ensure all hand or subhand receipts and annexes with change documents are posted prior to inventory.

4.   Conduct a physical inventory in accordance with DA Pam 710-2-1, chapter 9.

a. Follow the commander's special instructions.

b. Compare authorization documents, modified table of allowances (MTOE), table of distribution and allowances (TDA), or joint table of allowance (JTA) with the hand receipts.

c. Review DA Pam 25-30, to ensure that the most current publications are used to conduct the inventory.

d. Ensure the quantity agrees with quantity recorded on the hand receipt document.

e. Ensure the items being inventoried belong to the unit.

f.  Visually count and verify serial numbers of each item being inventoried.

g. Check the serial number when an item has a serial number.

h. Check end item for completeness using the proper technical manual or supply catalog.

i.   Make visual check of the condition of the item.

j.   Validate maintenance and laundry requests.

k. Report discrepancies to the commander.

5.   Perform post inventory procedures in accordance with DA Pam 710‑2‑1, chapter 9.

a. Compare inventory results with authorization documents, hand receipts, property listings, or component listings to verify shortages.

b. Inform commander of inventory results.

c. Cross level and report excess property to accountable officer.

d. Prepare adjustment document(s) if required.

e. Process any adjustment document(s) as a result of inventory.

f.  Ensure all hand receipts, property listings, or component listings, as required, are available.

Note: Upon completing a change of command inventory, the incoming and outgoing commanders will meet with the PBO for the change of property responsibility.

g. Prepare a memorandum with results of inventory between outgoing and incoming commander, if required.

h. Provide a copy of memorandum of inventory results to higher headquarters, if required.

i.   Place the inventory documents in the property record inspection and inventory report file, 710-2d.

j.   Place copies of all adjustment documents in property book and supporting documents file, 710-2a.

k. File the inventory results in accordance with AR 25-400-2, appendix B.

l.   Turn in overages as "found on installation property."

6.   Verify the accuracy of adjustment documents in accordance with AR 735-5 and DA Pam 710-2-1.

a. Review the DA Form 4697, Report of Survey, that is being processed.

(1)  Verify that all entries on front (blocks 1 through 20) are completed.

(2)  Verify accountable officer signature and document number is obtained.

(3)  Verify the higher headquarters has assigned a survey number.

(4)  Verify adjustment(s) that are made to hand receipt/sub-hand receipt as applicable.

(5)  Verify a copy of DA Form 4697 is in the appropriate unit supply file in accordance with AR 25-400-2.

(6)  Verify that a memorandum of summary was prepared for the appointing/approving authority.

(7)  Determine if surveys are being forwarded to the approving authority in a timely manner.

(8)  Ensure that a survey officer has been appointed on orders.

(9)  Verify the survey officer has been provided a copy of DA Pam 735-5.

(10) Verify the fair market value or depreciation value is being allowed.

(11) Verify that surveys are being sent to Judge Advocate Generals (JAG) office for legal review.

(12) Check to see if the survey officer's findings and recommendations are being reviewed prior to being presented to appointing/approving authority.

(13) Verify that replacement item(s) were requested through supply channels.

(14) Verify accountability of property was reestablished, if required.

b. Review the DD Form 362, Statement of Charges/Cash Collection Voucher.

(1)  Check the date prepared.

(2)  Verify all entries for correctness.

(3)  Obtain accountable officer's signature and document number.

(4)  Verify adjustment(s) that are made to hand receipt/sub-hand receipts as applicable.

(5)  Place copy of DD Form 362 in the appropriate unit supply file and dispose of in accordance with AR 25-400-2.

(6)  Verify replacement items were requested through supply channels.

c. Review DA Form 4949, Administrative Adjustment Report.

(1)  Check the date prepared.

(2)  Verify that all entries are correct.

(3)  Verify change of account requirements.

(4)  Verify accountable officer has signed and annotated a document number.

(5)  Verify hand receipts/sub-hand receipts have been adjusted for all changes.

(6)  Verify a copy of DA Form 4949 is in the appropriate unit supply file in accordance with AR 25-400-2.

7.   Complete final disposition of an adjustment document to obtain relief from responsibility for property in accordance with AR 735-5 and DA Pam 710-2-1.

a. Verify that final action was completed, as required, by the approving authority.

b. Verify that the individual(s) is notified of his or her rights regarding financial liability charges.

c. Verify that Finance has processed financial liability against the individual being charged.

d. Ensure the property book officer is provided a completed copy of final action on adjustment documents.

e. Remove suspense copy from unit suspense file, and file the approved copy in document support file in accordance with AR 25-400-2 and DA Pam 710-2-1.

 

 

Performance Measures

GO

NO GO

 

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

--

--

 

a. Reviewed manual hand receipt procedures.

 

 

 

b. Reviewed automated hand receipts.

 

 

 

2.   Reviewed posting of change documents and adjustment documents to hand receipt/sub-hand receipts in accordance with AR 710-2, DA Pam 710-2-1, and ULLS-S4 EM.

--

--

 

a. Reviewed manual, SPBS-R, and ULLS-S4 hand receipt procedures.

 

 

 

b. Reviewed hand receipt filing procedures.

 

 

 

3.   Prepared for inventory in accordance with DA Pam 710-2-1, chapter 9.

--

--

 

a. Checked with the commander for any special instructions.

 

 

 

b. Verified that the current DA Pam 25-30 was used to conduct the inventory.

 

 

 

c. Verified availability of facilities for laying out equipment.

 

 

 

d. Verified the date, time, and location of inventory with all hand receipt holders.

 

 

 

e. Identified personnel who would assist with the inventory.

 

 

 

f.  Notified the sub-hand receipt holders of when, where, and how the inventory would be conducted.

 

 

 

g. Ensured hand receipt holders were in the unit that was assigned the property.

 

 

 

h. Made sure all hand or sub-hand receipts and annexes with change documents were posted to inventory.

 

 

 

4.   Conducted a physical inventory in accordance with DA Pam 710-2-1, chapter 9.

--

--

 

a. Followed the commander's special instructions.

 

 

b. Compared authorization documents, MTOE, TDA, or JTA with the hand receipts.

 

 

c. Reviewed DA Pam 25-30, to ensure that the most current publications were used to conduct the inventory.

 

 

d. Made sure the quantity agreed with quantity recorded on the hand receipt document.

 

 

e. Made sure the items being inventoried belong to the unit.

 

 

f.  Visually counted and verified serial numbers of each item being inventoried.

 

 

g. Checked the serial number when an item had a serial number.

 

 

h. Checked end item for completeness using the proper technical manual or supply catalog.

 

 

i.   Made visual check of the condition of the items.

 

 

j.   Validated maintenance and laundry requests.

 

 

k. Reported discrepancies to the commander.

 

 

5.   Performed post inventory procedures in accordance with DA Pam 710-2-1, chapter 9.

--

--

a. Compared inventory results with authorization documents, hand receipts, property listings or component listings to verify shortages.

 

 

b. Informed commander of inventory results.

 

 

c. Cross leveled and reported excess property to accountable officer.

 

 

d. Prepared adjustment document(s) if required.

 

 

e. Processed any adjustment document(s) as a result of inventory.

 

 

f.  Ensured all hand receipts, property listings, or component listings, as required, were available.

 

 

g. Ensured, upon completing a change of command inventory, the incoming and outgoing commander met with the PBO for the change of property responsibility.

 

 

h. Prepared a memorandum with results of inventory between outgoing and incoming commander, if required.

 

 

i.   Provided a copy of memorandum of inventory results to higher headquarters, if required.

 

 

j.   Placed the inventory documents in the property record inspection and inventory report file, 710-2d.

 

 

k. Placed copies of all adjustment documents in property book and supporting documents file, 710-2a.

 

 

l.   Filed the inventory results in accordance with AR 25-400-2, appendix B.

 

 

m.   Turned in overages as "found on installations property."

 

 

6.   Verified the accuracy of adjustment documents in accordance with AR 735-5 and DA PAM 710-2-1.

--

--

a. Reviewed the DA Form 4697, Report of Survey, that was being processed.

 

 

b. Reviewed the DD Form 362, Statement of Charges/Cash Collection Voucher.

 

 

c. Reviewed DA Form 4949, Administrative Adjustment Report.

 

 

7.   Completed final disposition of an adjustment document to obtain relief from responsibility for property in accordance with AR 735-5 and DA Pam 710-2-1.

--

--

a. Verified that final action was completed, as required, by the approving authority.

 

 

b. Verified that the individual(s) was notified of his or her rights regarding financial liability charges.

 

 

c. Verified that finance had processed financial liability against the individual charged.

 

 

d. Ensured the property book officer was provided a completed copy of final action on adjustment documents.

 

 

e. Removed suspense copy from unit suspense file, and filed the approved copy in document support file in accordance with AR 25-400-2 and DA Pam 710-2-1.

 

 

 

References

 

Required

Related

 

AR 25-400-2

 

 

AR 710-2

 

 

AR 735-5

 

 

DA Pam 25-30

 

 

DA Pam 710-2-1