101-92Y-0004 (SL2) - Enforce Property Accountability Policies

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.

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.

AR
25-400-2

AR
710-2

AR
735-5

DA
Pam 25-30

DA
Pam 710-2-1