Property Accountability Property Accountability Policies
Army Regulation 735?5
Property Accountability
Property Accountability Policies
Headquarters Department of the Army Washington, DC 9 November 2016
UNCLASSIFIED
SUMMARY of CHANGE
AR 735?5 Property Accountability Policies
This expedite revision, dated 9 November 2016--
o Updates approving authority policy for assessing a final loss of $100,000 or greater, or loss of a controlled item (para 13-17a(3)).
o Adds policy that permits officers in the grade of O-6 with promotable status and O-6 officers assigned as the deputy commander to the commanding general, to sign DD Form 200 on behalf of the commanding general (paras 13-17a(4) and 13-17a(5).
o Updates the authority for discrepancies incidental to shipment of property by common or contractor carrier (para 16-2).
Headquarters Department of the Army Washington, DC 9 November 2016
*Army Regulation 735?5
Effective 9 December 2016
Property Accountability
Property Accountability Policies
History. This publication is an expedite revision. The portions affected by this expedite revision are listed in the summary of change.
Summary. This regulation provides basic policies for accounting for Army property and accounting for lost, damaged, or destroyed Army property.
Applicability. This regulation applies to the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated. During mobilization, the
proponent may modify chapters and policies contained in this regulation.
Proponent and exception authority. The proponent of this regulation is the Deputy Chief of Staff, G?4. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or a direct reporting unit or field operating agency of the proponent agency in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25?30 for specific guidance.
Army internal control process. This regulation contains internal control provisions in accordance with AR 11?2 and identifies key internal controls that must be evaluated (see appendix D).
Supplementation. Supplementation of this regulation and establishment of command and local forms are prohibited without prior approval from the Deputy Chief of Staff, G?4 (DALO?SUS), 500 Army Pentagon, Washington, DC 20310?0500.
Suggested improvements. Users are invited to send comments and suggested improvements on DA Form 2028 (Recommended Changes to Publications and Blank Forms) directly to the Deputy Chief of Staff, G?4 (DALO?SUS), 500 Army Pentagon, Washington, DC 20310?0500.
Distribution. Distribution of this publication is made in electronic media only and is intended for command levels C, D, and E for the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.
Contents (Listed by paragraph and page number)
Chapter 1 Introduction, page 1 Purpose ? 1?1, page 1 References ? 1?2, page 1 Explanation of abbreviations and terms ? 1?3, page 1 Responsibilities ? 1?4, page 1 Statutory and Department of Defense provisions ? 1?5, page 1 Internal management controls ? 1?6, page 1 Civil-funded property ? 1?7, page 2
Chapter 2 Property Accounting Requirements, page 2
*This publication supersedes AR 735?5, dated 10 May 2013.
AR 735?5 ? 9 November 2016
i
UNCLASSIFIED
Contents--Continued
Section I Basic Principles, page 2 General requirements ? 2?1, page 2 Accounting for Army property ? 2?2, page 2 Centralized accounting ? 2?3, page 3 Other Service storage of Army property ? 2?4, page 3 Army property in possession of contractors ? 2?5, page 3 Inventories of personal property ? 2?6, page 4
Section II Accountability and Responsibility, page 5 Accountability ? 2?7, page 5 Responsibility ? 2?8, page 5 Relationship between accountability and responsibility ? 2?9, page 6
Section III Accountable Officer, page 8 Appointment of an accountable officer ? 2?10, page 8 Contractibility of the accountable officer ? 2?11, page 9 Duties of accountable officers ? 2?12, page 9 Property book accounts ? 2?13, page 10 Stock record accounts ? 2?14, page 10 Stock record account serial number ? 2?15, page 10 Sales accounts ? 2?16, page 10
Chapter 3 Army Property and Non-Army Property, page 11 Army property ? 3?1, page 11 Non-Army property ? 3?2, page 11 Liability of the Army for property on loan from other activities ? 3?3, page 11
Chapter 4 Real Property, Capital Equipment, and Other Nonexpendable Supplies, page 11
Section I Real Property, page 11 General requirements and references ? 4?1, page 11 Real property ? 4?2, page 11 Real property accountable officer ? 4?3, page 12 Property records ? 4?4, page 12 Real property at contractor site ? 4?5, page 12
Section II Personal Property Relocatable Buildings and/or Facilities, page 12 Overview ? 4?6, page 12 General policy ? 4?7, page 13 Procedures ? 4?8, page 14 Management of relocatable buildings and/or facilities ? 4?9, page 15 Relocatable buildings and/or facilities used as temporary real property in lieu of permanent real property ? 4?10,
page 16
Section III Capital Equipment and Other Nonexpendable Supplies, page 16 General accounting and reporting policy ? 4?11, page 16 Valuation ? 4?12, page 16 Capital equipment ? 4?13, page 16
ii
AR 735?5 ? 9 November 2016
Contents--Continued
Capital equipment at contractor site ? 4?14, page 17 Other nonexpendable supplies ? 4?15, page 17 Organizational historical artifacts ? 4?16, page 17
Chapter 5 Transfer of Accounts, page 17 General transfer of accountability policy ? 5?1, page 17 Change of stock record officers ? 5?2, page 17 Inactivating a stock record account ? 5?3, page 17 Other transfers of accountability ? 5?4, page 20 Emergency transfers of accountability ? 5?5, page 21 Change of station ? 5?6, page 21 Equipment of prisoners ? 5?7, page 21 Equipment of hospitalized personnel ? 5?8, page 21 Property impounded or held as evidence ? 5?9, page 21
Chapter 6 Receipt, Shipment, and Issue of Property, page 22 General requirements ? 6?1, page 22 Property receipt, shipment, and issue ? 6?2, page 22 Receiving property directly from a vendor ? 6?3, page 22 Processing of receiving reports by the stock record officer ? 6?4, page 22 Property accountability for discrepancies in shipment ? 6?5, page 23
Chapter 7 Nonexpendable, Expendable, and Durable Property, page 23 General accounting requirements ? 7?1, page 23 Nonexpendable property ? 7?2, page 23 Accounting for nonexpendable property ? 7?3, page 23 Durable property ? 7?4, page 24 Accounting for durable property ? 7?5, page 24 Expendable property ? 7?6, page 24 Accounting for expendable property ? 7?7, page 25
Chapter 8 Deviations From and Waivers to Property Accounting Policy and Procedures, page 26 General requirements ? 8?1, page 26 Deviations ? 8?2, page 26 Waivers ? 8?3, page 26 Final approving authority ? 8?4, page 27 Requests for waivers ? 8?5, page 27 Appointment of a board of officers ? 8?6, page 27 Preparation of the report of proceedings ? 8?7, page 27
Chapter 9 Offer and Payment of Rewards for the Recovery of Lost Army Property, page 28 General requirements ? 9?1, page 28 Approval or disapproval of rewards ? 9?2, page 29 Payment of rewards ? 9?3, page 29 Announcement of rewards ? 9?4, page 29 Funds ? 9?5, page 29
Chapter 10 Loans, Bonding, and Other Accounting Procedures, page 30
AR 735?5 ? 9 November 2016
iii
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