Exhibit P - Property Accountability Control Plan 01NOV18.pdf

PROPERTY ACCOUNTABILITY CONTROL PLAN

CDRL A107

DATE: NOVEMBER 2018

PREPARED FOR:

Chemical Material Activity (CMA)

Recovered Chemical Materiel Directorate (RCMD) and

Army Contracting Command – Rock Island (ACC-RI)

PREPARED BY:

GP Strategies

P.O. Box 38

Gunpowder, MD 21010-0038

Distribution authorized to U.S. Government agencies only due to

Administration or Operational use, as determined on May 24, 2013.

Other requests for this document shall be referred to CMA-RCMD.

SECURITY CLASSIFICATION: NONE

CHEMICAL DEMILITARIZATION TRAINING FACILITY

Contract No. W52P1J-15-D-0087 i

TABLE OF CONTENTS

LIST OF FIGURES ...................................................................................................................... ii

INTRODUCTION................................................................................................ 1-1

1.1 Background .......................................................................................................... 1-1

1.2 Purpose ................................................................................................................. 1-2

1.3 Scope .................................................................................................................... 1-2

1.4 RCMD Property Accountability Control, Roles, and Responsibilities................ 1-3

1.4.1 RCMD ...................................................................................................... 1-6

1.4.2 Property Coordinator. .............................................................................. 1-6

1.4.3 System and Site Operation Managers. ..................................................... 1-6

1.4.4 Logistics Integrator. ................................................................................. 1-7

1.4.5 Support Agencies. .................................................................................... 1-7

PROPERTY ACCOUNTABILITY ................................................................... 2-1

2.1 Introduction .......................................................................................................... 2-1

2.1.1 Property Management. ............................................................................. 2-1

2.1.2 Property Requiring Property Book Control. ............................................ 2-1

2.1.3 Property Requiring Inventory Control. .................................................... 2-6

2.1.4 Preparing, Verifying, and Processing DA Form 2062. ............................ 2-6

2.1.5 Documenting a Transfer of RCMD Property. .......................................... 2-9

2.1.6 Excess Property. ..................................................................................... 2-10

2.1.7 Turn-In of RCMD Property at Aberdeen Proving

Ground-South (APG-S). ........................................................................ 2-10

2.1.8 Turn-In of RCMD Property Located at Other Installations. .................. 2-17

2.1.9 Assessment and Turn-In of Contaminated Property. ............................. 2-19

2.1.10 Administrative Adjustment Report. ....................................................... 2-19

2.1.11 Property Movement. .............................................................................. 2-20

2.1.12 Financial Liability Investigation of Property Loss (FLIPL). ................. 2-21

2.1.13 Preparing, Verifying, and Processing DA Form 7531 and

DD Form 200. ........................................................................................ 2-23

INVENTORIES.................................................................................................... 3-1

3.1 Introduction .......................................................................................................... 3-1

3.2 Inventories of Property Book Assets ................................................................... 3-1

3.3 Inventory Control Items ....................................................................................... 3-2

APPENDIX A ACRONYMS/ABBREVIATIONS

APPENDIX B REFERENCES

APPENDIX C GLOSSARY

APPENDIX D FORMS

APPENDIX E POINTS OF CONTACT

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LIST OF FIGURES

Figure 1-1. Types of Responsibility............................................................................................. 1-4 Figure 1-2. Property Accountability Players and Roles............................................................... 1-5

Figure 2-1. Process—Acquiring a Property Book Asset ............................................................. 2-3

Figure 2-2. Process—Acquiring an Inventory Control Item ....................................................... 2-7

Figure 2-3. Process—Property Book Transfer Between Two Custodians in the Same

Organization ........................................................................................................... 2-11 Figure 2-4. Process—Property Book Transfer from Another Organization .............................. 2-13

Figure 2-5. Process—Property Book Transfer to Another Organization .................................. 2-15

Figure 2-6. Process—Property Turn-In ..................................................................................... 2-18

Figure 2-7. Process—Movement of Property ............................................................................ 2-21

Figure 2-8. Process—Financial Liability Investigation of Property Loss ................................. 2-22

Figure D-1. Checklist and Tracking Document for Financial Liability Investigation of Property Loss, Department of the Army (DA) Form 7531 ................................. D-1

Figure D-2. Financial Liability Investigation of Property Loss, DD Form 200 ......................... D-5 Figure D-3. Issue Release/Receipt Document, DD Form 1348 .................................................. D-7 Figure D-4. Decontamination Tag, DD Form 2271 .................................................................... D-8

Figure D-5. Administrative Adjustment Report, DA Form 4949 ............................................... D-9

Figure D-6. Example of DA Form 3161 ................................................................................... D-10 Figure D-7. DD Form 1149, Requisition and Invoice/Shipping Document ............................. D-11 Figure D-8. Example of DA Form 2062 ................................................................................... D-12

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INTRODUCTION

1.1 Background

All property acquired by Recovered Chemical Material Directorate (RCMD) from any source, whether bought, found, or donated, must be accounted for as outlined in U.S. Army Research, Development and Engineering Command (RDECOM) Policy Letter (PL) 735-15-1, RDECOM

Policy Letter – Control of Durable Items, the Federal Acquisition Regulation (FAR), and other appropriate references. Property accountability is a continuous process from the time of acquisition until the ultimate consumption or disposal of the property. Property responsibility is the obligation of the Custodian and all users to ensure that government property is appropriately utilized and maintained, and proper custody and disposition policies and practices are followed.

Accountability will be maintained by using a Property Book account established for each activity having an assigned parent organization Unit Identification Code (UIC). RCMD has command responsibility for all government property within the organization. RCMD is responsible for ensuring all government property within the command is properly utilized and maintained, and proper custody, safekeeping, and disposition policies are appropriate and followed.

RCMD non-expendable equipment meeting the criteria for and confirmed as being a Property

Book asset is accounted for by posting to the U.S. Army Chemical Materials Activity (CMA)

Property Book Custodian Asset Report (CAR).

RCMD equipment posted to the CMA Property Book CAR will be assigned to the RCMD

Custodian who is responsible for the equipment. In most instances these assets will be assigned to the RCMD Property Coordinator (PC) and sub-hand receipted to the user as needed, and returned to the PC once the asset is no longer required.

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For the equipment that is no longer required to support current RCMD operations, the Custodian will have the following options pending RCMD approval:

Place the system/equipment in short-term storage for later use

Transfer the system/equipment to another Custodian for their use or long-term storage

Request the CMA Property Book Office (PBO) transfer the system/equipment to another

Property Book

Request system/equipment turn-in to the Defense Logistics Agency (DLA) or other means of reutilization or disposal.

If any of the above accountability actions are required, the RCMD PC directs the Logistics

Integrator (LI) to prepare the appropriate documentation necessary to transfer/turn-in the system/equipment from the Custodian and process it through the CMA PBO.

Procedures for the above property accountability options are contained in this Property

Accountability Control Plan (PACP).

1.2 Purpose

This plan describes the RCMD property accountability and inventory support organization, responsibilities, and procedures. This plan reflects the Department of the Army (DA) requirements for property accountability and coordinated efforts between the CMA PBO, RCMD PC, RCMD Custodians, and other support agencies.

1.3 Scope

DA activities will conduct property accountability within the guidelines of RDECOM

PL 735-15-1. Users will maintain property accountability in accordance with (IAW)

FAR 52.245-1, Government Property. This plan provides property accountability information and processes for proper inventory and management of RCMD assets.

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The contents of this plan were developed using guidance from AR 710-2, Supply Policy Below the National Level, RDECOM PL 735-15-1, the FAR, and the CMA Desk Guide, Property

Accountability. It is intended to be a working document for activities with RCMD property accountability responsibilities and will be updated annually or when significant changes are required, or as directed by RCMD. Refer to appendix C for property accountability definitions referenced in this plan.

1.4 RCMD Property Accountability Control, Roles, and Responsibilities

Accountability pertains to maintaining property records for property accounts. It is the responsibility assigned to a specific user by the Custodian and may not be further delegated.

Additionally, this responsibility pertains to the proper use, care, custody, and disposition of government property.

The specific type of responsibility depends on the relationship of the user to the property.

Accountability and the five types of responsibility have specific obligations and they are incurred for the reasons as listed in figure 1-1.

Accountability and each type of responsibility carry specific duties. Financial liability may be assessed against any user who fails to perform those duties and where such failure is the cause of a loss to the U.S. Government.

Property issued by a PBO on a CAR is the delegation of direct responsibility to the signatory for the property listed. Sub-hand receipting does not transfer the direct responsibility, nor does it relieve the primary Custodian of their duties.

Any member of the U.S. Military or Department of Defense (DoD) civilian workforce may be assigned responsibility for property.

A contractor may be charged with direct responsibility for specifically identified government-furnished equipment (GFE) provided to the contractor, subject to the terms of the contract and the FAR.

Figure 1-2 illustrates the personnel accountable for RCMD property and their respective responsibilities.

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Figure 1-1. Types of Responsibility

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Figure 1-2. Property Accountability Players and Roles

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1.4.1 RCMD. The Director of RCMD has command responsibility for all government property assigned to the organization.

1.4.2 Property Coordinator. The PC is responsible for RCMD systems/equipment identified on their CAR and is responsible for the management and implementation of the RCMD PACP under the direction of the RCMD Director.

The PC:

Ensures that all regulatory policies, procedures, and requirements for property accountability and those directed by RCMD are implemented

Becomes the Custodian when equipment is placed in long-term storage

Ensures the documentation pertaining to RCMD property that requires posting to the

Property Book is submitted to the CMA PBO

Oversees and provides guidance to the RCMD Integrated Logistics Support (ILS)

Working-Level Integrated Product Team (WIPT)

Reviews property requests and provides guidance for disposition

Reviews property accountability processes and procedures

Reports property shortages and excess to the RCMD Chief, Logistics Office.

1.4.3 System and Site Operation Managers. The PBO issues property and establishes the

CAR in Defense Property Accountability System (DPAS) to the appropriate RCMD System

Operation Manager, Site Operation Manager, or Project Lead responsible for the system/equipment, and establishes accountability for government property acquired by and used in support of an RCMD mission.

The Custodians are responsible for the accountability of government property supporting their individual system/equipment or site/project. The Custodian will coordinate with the PC and the

LI for documentation of receipt, sub-hand receipt, transfers, and administrative records corrections.

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1.4.4 Logistics Integrator. The LI serves as the liaison between the RCMD PC, System/Site/Project Managers, PBO, and Logistics Coordinators from other organizations, and

System Operators, Contractors, and System Maintenance Activities on matters pertaining to property accountability. The LI is responsible for performing the following functions:

Prepares, reviews, and maintains copies of all documentation associated with RCMD property accountability

Prepares and submits property accountability documentation to the CMA PBO per the direction of the PC

Applies Asset IDs to equipment

Reviews RCMD property CARs and inventory records

Schedules and conducts inventories and audits as directed by the PC

Prepares CARs, inventories, and Administrative Adjustment Report (AAR) documentation

Verifies and inputs property data into the RCMD Army Materiel Command Facilities and

Equipment Maintenance (AMC FEM) System

Prepares and submits property disposition documentation per direction of the PC

Updates property guides to include the Property Identification Guide and the Property

Accountability Control Plan.

Provides Item Unique Identification (IUID) support for RCMD serially managed property, gathering data for submission for Management Control Numbers (MCNs) and

DPAS entry.

1.4.5 Support Agencies. All RCMD systems/equipment users, operational activities, Logistics

Coordinators from other organizations, contractors, and system maintenance activities that have

RCMD property in their possession for use or storage, share in the property accountability responsibilities and may be held accountable for such equipment. They may have the authority to request and procure property, repair parts, special tools, and consumable/expendable supplies per contract agreement or with RCMD approval and can, therefore, serve as an RCMD property procuring, receiving, and/or using activity.

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These activities are responsible for the following:

Requesting and reporting purchases through the Custodian

Procuring property, repair parts, and consumable supplies

Receiving, storing, and safeguarding property

Conducting acceptance inspections

Issuing supplies and conducting inventory

Maintaining organizational property records and files

Reporting lost, damaged, and destroyed items

Submitting supporting documentation required to identify non-expendable property to the LI.

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PROPERTY ACCOUNTABILITY

2.1 Introduction

RCMD has many property assets posted on the Property Book. As additional property is procured, replaced, or transferred, the property records must be updated. Refer to the CMA Desk

Guide, Property Accountability for detailed instructions for completing the required property accountability forms or contact the LI for assistance.

A Sub-Hand Receipt Holder (Sub-HRH) is a person who has been provided the property for use, care, and custody and is held responsible as the signatory of a DA Form 2062, Hand

Receipt/Annex Number, from the Custodian.

2.1.1 Property Management. The activity receiving RCMD property provides the appropriate purchase (invoice), shipping, and receipt documentation to the LI for review. When the acquisition involves supplies and/or services acquired by the DoD and the contract contains

Defense FAR Supplement clause 252.246-7000, the contractor must submit a DD Form 250, Material Inspection and Receiving Report, to the Project/System Manager for acceptance.

Following the review, the LI determines if the property is a Property Book asset or inventory control item and prepares property accountability documentation IAW the established PACP.

The LI submits the applicable property documentation to the PBO for posting to the Property

Book and the property is assigned to a Custodian.

The Aberdeen Proving Ground Network Enterprise Center (APG-NEC) prepares the appropriate

Property Book documentation for computer equipment issued to RCMD employees. The

Custodian is responsible for completing the acceptance inventory and providing the documentation to the LI.

2.1.2 Property Requiring Property Book Control. Per the CMA Desk Guide, Property

Accountability, non-expendable equipment with a cost of $2,500 or more is designated as a

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Property Book asset. There are exceptions that require Property Book accounting regardless of the dollar value. These include the following:

Central processing units or any other type of computer

Monitors and printers

Items that are classified sensitive with a Controlled Inventory Item Code other than “U” or “7” or categorized as a Reportable Item Control Code (RICC) other than 0.

As of 1 October 2013, property with a cost of $250,000 or more is considered a capital asset.

Any asset established before then, with a cost of $100,000 or more will continue to be a capital asset.

All source documentation supporting the initial purchase of capital assets will be submitted to the

PBO by the LI, along with required property accountability documentation.

Figure 2-1 describes how to acquire a Property Book asset.

Property Receiving Process. When property is received, the receiving activity conducts an inventory and receipt inspection to ensure the property is correct, complete, and undamaged. A function check should also be performed when applicable. Quality assurance documentation must be completed and processed IAW the receiving activity’s quality control program.

If the property received is incorrect, incomplete, damaged, or non-operational, the receiving activity will document the discrepancies, notify the LI, contact the manufacturer or vendor for resolution, and notify the purchase approving authority of status.

In order to place a capital asset on the Property Book, the System Project Manager must provide the contract number and the acquisition date.

The LI verifies the receipt documentation against the actual property and confirms the property as a capital asset, Property Book asset, or inventory control item.

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Figure 2-1. Process—Acquiring a Property Book Asset

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The LI photographs non-expendable property with a value of $2,500 or more, see paragraph 2.1.3. The photograph shall include the entire item and a close-up of the data plate or the serial number area for ease of identification.

If the property is a Property Book asset, the LI obtains an Asset ID tag from the PBO, places the tag on an accessible area of the property to indicate that the property is a PBO asset, and prepares the initial DA Form 3161, Request for Issue (see appendix D, figure D-6).

Items not on the Property Book will be labeled appropriately with an RCMD property inventory label at the discretion of the PC. The LI generates and applies an RCMD property inventory label for inventory and identification, and affixes labels to the property in a manner that will allow for proper operation and not obstruct the original manufacturer’s label.

If property is received and documentation is lost and/or unavailable, the LI requests an

Engineering Estimate Memorandum from the System Manager. The Engineering Estimate

Memorandum must be on the estimating company’s letterhead, and include the date as well as the company representative’s name, title, and signature. Required property information includes nomenclature (sometimes referred to as description), model/part number, serial number (SN) or

Vehicle Identification Number (VIN), manufacturer, manufacture year, and acquisition cost. If several components are used in the fabrication of a Property Book asset, each component will be itemized, including labor cost to equal the total cost for that Property Book asset.

The System Manager provides the Engineering Estimate to the LI for submission to the PBO. If the property is a fabricated asset, the company or organization that fabricated the asset must attach a data plate to the asset per PBO requirements. The data plate identifies the following:

Nomenclature

Model/Part Number

SN/VIN

Manufacturer

Manufacture Year.

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Preparing, Verifying, and Processing DA Form 3161. The LI prepares DA

Form 3161 (see appendix D, figure D-6). The LI provides the prepared DA Form 3161 to the

Custodian for review and verification. The Custodian is responsible for conducting an inventory of the property prior to acceptance. The Custodian signs and dates the DA Form 3161 and returns it to the LI. The LI submits the DA Form 3161 and all supporting documentation to the

PBO. The PBO posts the asset to the Property Book and provides a copy of the DA Form 3161 stamped with the word “POSTED” to the Custodian. This signifies the property has been entered into the Property Book system.

2.1.3 Property Requiring Inventory Control. Acquired durable property that is not placed on the Property Book must be entered into inventory control. Inventory-controlled property will be managed at the user level for custody, care, use, and safekeeping. Property considered pilferable, as determined by the Custodian, will be inventoried every 6 months by the Sub-HRH and recorded using DA Form 2062 (appendix D, figure D-8).The LI will reconcile this inventory.

Figure 2-2 describes how to acquire an inventory control item.

2.1.4 Preparing, Verifying, and Processing DA Form 2062. Property determined to be accountable will be sub-hand receipted from the Custodian to a Sub-HRH, usually at the system user level, using DA Form 2062. This form will be updated and completed every 6 months. The

DA Form 2062 will be used as a CAR and reflect the nomenclature, asset ID, and SN/VIN. An example of DA Form 2062 is provided in appendix D, figure D-8.

After completing DA Form 2062, the LI provides the form to the Sub-HRH for review and inventory of the property listed. Following the review and inventory, the Sub-HRH signs and dates in the correct column, thereby accepting responsibility for the property.

The original signed form is scanned into the Custodian’s file with the LI. The Sub-HRH will not transfer, lend, provide, loan, or hand receipt any RCMD property. Note: Contractors are not authorized to sign a DA Form 2062. Should a contractor be in possession of RCMD property, they will sign a DD Form 1149 (see appendix D, figure D-7) documenting shipment of the property to them with the appropriations block completed.

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Figure 2-2. Process—Acquiring an Inventory Control Item

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2.1.5 Documenting a Transfer of RCMD Property. A transfer is the transfer of Property

Book assets from one Custodian to another. The transfer of property can be either within the same organization or to another organization. The transfer of property can occur under the following conditions:

Between a losing Custodian and gaining Custodian within the same organization and governed by the same PBO

Between a losing Custodian and losing PBO, and a gaining Custodian and gaining PBO in different organizations.

RCMD property will not be transferred outside of the organization prior to obtaining the PC and gaining PBO’s approval.

Property Book Transfers Between Two Custodians in the Same Organization. To initiate a transfer, the LI prepares a DA Form 3161 (refer to paragraph 2.1.2.2). The LI sends the form to the losing Custodian for review and signature. The losing Custodian replies within 10 business days of receipt.

The LI then forwards the form to the gaining Custodian for review, inventory, and signature. The gaining Custodian accepts the property within 10 business days of receipt.

The LI forwards the form to the PBO for processing within 3 business days of receipt. The PBO then processes the transfer. The PBO replies when the transaction is complete.

Figure 2-3 describes the process of property transfer between two custodians in the same organization.

Property Book Property Transfers Between a Losing Custodian and PBO and a

Gaining Custodian and PBO in Different Organizations. To initiate a transfer between two PBOs in different organizations, the LI prepares DA Form 3161 (refer to paragraph 2.1.2.2).

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The LI provides the completed form to the losing Custodian for review, inventory, signature, and date. The losing Custodian signs and dates the form to release the property and returns the signed form to the LI.

The LI provides the form to the gaining Custodian for review and signature. The gaining

Custodian signs and dates the form and returns the signed form to the LI. The LI submits the signed and dated form to the gaining PBO. The gaining PBO signs and dates the form accepting the property. By signing for and accepting the property, the gaining Custodian acknowledges they are responsible for any charges associated with continued storage or physical transfer of the property.

The gaining PBO provides a copy of the completed transfer documentation to the losing PBO, and the LI verifies through the PBO that the transaction is complete. Refer to figures 2-4 and 2-5.

2.1.6 Excess Property. Property that is not needed to support current or future operations

(within one year) may be considered excess property. Items that are obsolete, damaged, or unserviceable beyond economical repair may also be considered excess, but will not be offered for transfer to another Custodian for use. All property that is considered excess property will be transferred to another Custodian (hand receipt) or turned in for disposal/reutilization. A list of excess property being offered for turn in will be submitted to the Headquarters (HQ) CMA

Personal Property Transition Officer for review for potential Internal Agency Reutilization.

2.1.7 Turn-In of RCMD Property at Aberdeen Proving Ground-South (APG-S). The using activity may have RCMD property that requires turn-in. This includes property that is no longer required and is determined excess or uneconomical to repair.

The PBO utilizes an automated turn-in system. When RCMD property at APG-S requires turn-in, the Custodian notifies the PC. Users report all excess PBO assets (including the maintenance condition) to the Custodian to determine if the property will be transferred or turned in for disposal. Refer to paragraph 2.1.9 for turn-in of contaminated property. The processes described in the following paragraphs will be used for property turn-in.

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Figure 2-3. Process—Property Book Transfer Between Two Custodians in the Same Organization

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Figure 2-4. Process—Property Book Transfer from Another Organization

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Figure 2-5. Process—Property Book Transfer to Another Organization

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The user:

Identifies excess property for turn-in

Documents maintenance condition of equipment

Receives and executes disposition instructions.

The Logistics Integrator:

Verifies property data and inspection/condition match the actual property and CAR

Prepares a property turn-in list and submits it to the RCMD PC

Completes transfer documents (refer to paragraph 2.1.5) if property is requested by another RCMD activity or organization

If RCMD property is not requested from another activity, the LI initiates the turn-in process at the PC’s request

Confirms property is dropped from the CAR and notifies the Custodian when complete

(figure 2-6).

The Custodian:

Receives, verifies, and approves turn-in request

Submits turn-in request IAW the CMA Desk Guide, Property Accountability

Notifies LI after submission of turn-in request.

For items that cannot be turned in through the normal process, the LI coordinates through the local DLA or recycling facility for disposal.

2.1.8 Turn-In of RCMD Property Located at Other Installations. When the using activity identifies RCMD property that is no longer required, the activity notifies the Custodian for disposition instructions.

When the Custodian determines RCMD property located at an installation other than APG is no longer required, the Custodian notifies the PC and the LI to prepare the turn-in documentation such as DD Form 1348 or Electronic Turn-In Document (ETID) (see appendix D, figure D-3).

(Note: Refer to paragraph 2.1.9 for turn-in of contaminated property.)

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The Custodian:

Receives, verifies, and approves the turn-in request

Notifies the PC and LI of the need to turn in property.

The user:

Identifies property for turn-in

Receives and executes disposition instructions.

The Logistics Integrator:

Verifies property data match the actual property and CAR

Prepares a property turn-in list and submits to the RCMD PC

Completes transfer documents (paragraph 2.1.5) if property is requested by another

RCMD activity or organization

Initiates the turn-in process at the PC’s request if RCMD property is not requested from another activity

Verifies the turn-in is complete by confirming property is dropped from the CAR and notifies the Custodian (figure 2-6).

Figure 2-6. Process—Property Turn-In

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2.1.9 Assessment and Turn-In of Contaminated Property. Contaminated or potentially contaminated property items are handled IAW the CMA Risk Management Directorate (RMD)

Guidance on Reutilization and Disposal of Chemical Agent Contaminated Items and Facilities.

An agent contamination assessment will be conducted for all excess property that is contaminated or suspected to be contaminated before any property transfer actions occur.

Chemical agent contaminated property requires decontamination as well as a DD Form 2271, Decontamination Tag, or equivalent form attached to each item. Refer to DA Pamphlet

(DA Pam) 385-61, Safety, Toxic Chemical Agent Safety Standards, and local policy and procedures to determine the decontamination classification level.

The using activity has the asset decontaminated and monitored, then prepares and submits the

DD Form 2271 to the Custodian. The DD Form 2271 is submitted to the RCMD Safety Office for certification and signature. The original DD Form 2271 is attached securely to the property and provides a copy to the LI for turn-in. (See appendix D, figure D-4 for a blank DD

Form 2271).

2.1.10 Administrative Adjustment Report. Data changes or modifications to RCMD property, such as corrections to serial numbers, manufacturer name, or model number require adjustments to the Property Book. An AAR is required to make these adjustments. AARs are only authorized if there has been no actual gain or loss of government property.

The Custodian reports discrepancies on the CAR to the LI. The LI prepares a DA Form 4949, Administrative Adjustment Report (refer to appendix D, figure D-5) as necessary. See example in the CMA Desk Guide, Property Accountability.

After preparing the AAR, the LI provides the form to the Custodian for review and signature.

The LI then forwards the completed DA Form 4949 to the PBO for signature approval. The PBO then provides the Custodian and LI with a copy of the AAR stamped “POSTED.”

The LI verifies completion and uploads a copy of the AAR into AMC FEM asset record.

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2.1.11 Property Movement. RCMD property must be accounted for when shipped for maintenance or other services. The using activity accounts for the property using a DD

Form 1149, Requisition and Invoice/Shipping Document, for property leaving and returning to the users. See appendix D, figure D-7, for instructions on preparing a DD Form 1149.

The DD Form 1149 contains the following information to account for the property leaving the site:

Nomenclature

Asset ID

Model/Part Number

SN/VIN

Manufacturer

Manufacture Year

Cost

Shipping address, phone number, and point of contact

Shipping date.

The using activity submits the DD Form 1149 to the service provider. The user requests a signed copy of DD Form 1149 and retains a file copy along with copies of the work order/service agreement until the property is returned to the user.

The user also provides a copy of the DD Form 1149 to the LI, who will then upload the form into

AMC FEM.

A new DD Form 1149 is required when the property returns to the using activity. The using activity inspects and inventories the property upon return to ensure condition is as stated on

DD Form 1149, and the service and property listing is accurate (figure 2-7). The using activity notifies the LI that the property has returned and provides a copy of the DD Form 1149. The LI updates AMC FEM and uploads the DD Form 1149.

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Figure 2-7. Process—Movement of Property

2.1.12 Financial Liability Investigation of Property Loss (FLIPL). A FLIPL documents the circumstances concerning loss, damage, destruction, or theft of government property and serves as/or supports a voucher for adjusting the property accountability records. It also documents a charge of financial liability assessed against an individual or entity or provides for the relief from financial liability (figure 2-8).

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Figure 2-8. Process—Financial Liability Investigation of Property Loss

Reporting Lost, Damaged, Destroyed, or Theft (LDDT) of Property. The

RCMD-appointed Financial Liability Officer uses DD Form 200, Financial Liability

Investigation of Property Loss (see example in appendix D, figure D-2), to account for LDDT

U.S. Government property when one or more of the following situations exist:

Negligence or willful misconduct is suspected as the cause, and the individual does not admit liability and refuses to make a voluntary reimbursement to the government for the full value for the loss, less depreciation

The LDDT property involves a change of the accountable officer’s inventory and the outgoing accountable officer made no voluntary reimbursement for the full amount of the loss to the government

The value of the admitted LDDT property exceeds the individual’s monthly basic pay

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Required by higher authority or other DA regulatory guidance

The loss resulted from a fire, theft, or natural disaster.

Process the FLIPL documents IAW the version of RDECOM PL 735-15-1 in effect at the time the LDDT occurred.

2.1.13 Preparing, Verifying, and Processing DA Form 7531 and DD Form 200. When directed by RCMD or the CMA PBO, the RCMD-appointed Financial Liability Officer prepares and submits the DD Form 200 (see example appendix D, figure D-3) to investigate the loss of government property; and a DA Form 7531, Checklist and Tracking Document for Financial

Liability Investigations of Property Loss (see example in appendix D, figure D-1). DA

Form 7531 will be prepared IAW the CMA Desk Guide, Property Accountability, and RDECOM

PL 735-15-1.

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3-1

INVENTORIES

3.1 Introduction

Property will be inventoried annually IAW RDECOM PL 735-15-1. Additionally, inventories are conducted when directed by the PBO or Custodian, when there is a change of Custodian, or when there is a suspected loss, damage, or theft of property.

The Custodian ensures that a 100% PBO inventory is conducted on an annual basis. A Sub-Hand

Receipt inventory is conducted by the Sub-HRH on an annual basis and 6 months after the 100%

PBO inventory. Each Sub-HRH signs a DA Form 2062 at the conclusion of the inventory. An inventory is the process that includes the physical verification of the following data:

Nomenclature

Asset ID

Model/Part Number

SN/VIN

Manufacturer

Manufacture Year

Item Quantity

Location.

3.2 Inventories of Property Book Assets

The Custodian is responsible for ensuring that Property Book inventories are complete. The LI assists the Custodian, upon direction, with both annual and any change-of-custodian inventories.

When an inventory is required, the LI coordinates the location, date, and time with the Custodian and Sub-HRHs.

The PBO requires each Custodian to conduct an annual 100% physical inventory of their equipment IAW the CMA Desk Guide, Property Accountability. When an inventory is required, 3-2 the PBO provides the Custodian a copy of the DPAS Asset Report (sometimes referred to as the hand receipt listing or the property listing). The Custodian provides a copy of the CAR to the LI.

The LI, with the Custodian and Sub-HRH, conducts the inventory and ensures the PBO Asset

IDs are applied and legible.

The PC can direct an inventory of select assets at any time during the year. The PC may direct this type of inventory for control purposes if any items are suspected lost, stolen, or damaged, or for items with increased sensitivity or highly pilferable.

Property listed on the inventory determined to be LDDT is reported by the Custodian and processed IAW paragraph 2.1.12. If discrepancies are noted, such as an incorrect Asset ID or SN, the LI prepares and submits an AAR IAW paragraph 2.1.10.

3.3 Inventory Control Items

Inventory control items are durable items less than $2,500 that are not on the Property Book.

These items are to be part of the inventory control and accounted for IAW the RDECOM

PL 735-15-1. These items are occasionally inventoried by the user at the direction of the

Custodian. The LI is available to assist the user and Custodian with conducting and preparing documentation.

APPENDIX A

ACRONYMS/ABBREVIATIONS

A-1

APPENDIX A

ACRONYMS/ABBREVIATIONS

AAR Administrative Adjustment Report

AMC FEM Army Materiel Command Facilities and Equipment Maintenance

AMDF Army Master Data File

APG-NEC Aberdeen Proving Ground Network Enterprise Center

APG-S Aberdeen Proving Ground-South

APSR Accountable Property System of Record

AR Army Regulation

CAR Custodian Asset Report

CMA U.S. Army Chemical Materials Activity

DA Department of the Army

DD Department of Defense

DLA Defense Logistics Agency

DoD Department of Defense

DPAS Defense Property Accountability System

DFAR Defense Federal Acquisition Regulation, Supplement

ETID Electronic Turn-In Document

FAR Federal Acquisition Regulation

FLIPL Financial Liability Investigation of Property Loss

GFE Government-Furnished Equipment

HQ Headquarters

A-1

IAW In Accordance With

ILS Integrated Logistics Support

IUID Item Unique Identification

LDDT Lost, Damaged, Destroyed, or Theft

LI Logistics Integrator

MCN Management Control Number

MIL-STD Military Standard

OUSD AT&L Office of the Under Secretary of Defense for Acquisition, Technology and

Logistics

PACP Property Accountability Control Plan

PBO Property Book Office

PC Property Coordinator

PL Policy Letter

RCMD Recovered Chemical Materiel Directorate

RDECOM U.S. Army Research, Development and Engineering Command

RICC Reportable Item Control Code

RMD Risk Management Directorate

SN Serial Number

Sub-HRH Sub-Hand Receipt Holder

UIC Unit Identification Code

VIN Vehicle Identification Number

WIPT Working-Level Integrated Product Team

APPENDIX B

REFERENCES

B-1

APPENDIX B

REFERENCES

Army Regulation (AR) 710-2, Inventory Management, Supply Policy Below the National Level, 28 March 2008.

AR 735-5 Property Accountability, Property Accountability Policies, 9 November 2016.

Department of the Army Pamphlet (DA Pam) 385-61, Safety, Toxic Chemical Agent Safety

Standards, 13 November 2012.

DA Pam 710-2-1, Inventory Management, Using Unit Supply System, 1 December 2016.

Department of Defense Supplement 252.246-7000, Material Inspection and Receiving Report, March 2008.

Federal Acquisition Regulation 52.245-1, Government Property, April 2012.

Military Standard (MIL-STD)-130N, (w/Change 1), “Identification Marking of U.S. Military

Property,” 16 November 2012.

Office of the Secretary of Defense Memo, “Elimination of Military Equipment Definition and

Increase to Capitalization Thresholds for General Property, Plant and Equipment,”

20 September 2013.

U.S. Army Chemical Materials Agency (CMA), Desk Guide, Property Accountability, 4 November 2015.

U.S. Army Research, Development and Engineering Command (RDECOM) Policy Letter

(PL) 735-15-1, RDECOM Policy Letter – Control of Durable Items, 15 May 2015.

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APPENDIX C

GLOSSARY

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APPENDIX C

GLOSSARY

ACCOUNTABILITY: The obligation imposed by law, lawful order, or regulation on an officer or other person for keeping an accurate record of property, documents, or funds. Includes identification, data, gains, losses, due-ins, due-outs, and balances on hand or in use. The person having this obligation may or may not have actual possession of the property, documents, or funds.

ACCOUNTABLE OFFICER: The person officially appointed in writing by proper authority to maintain items and/or financial records of government property, irrespective of whether the property is in their possession for use or storage or is in the possession of others to whom it has been officially entrusted for use or care and safekeeping.

ARMY PROPERTY: All property under Department of the Army control, except property accounted for as owned by a non-appropriated fund activity. “Government property” and “Army property” are used synonymously with “property.”

COMMAND RESPONSIBILITY: The obligation of a commander is to ensure all government property within his or her command is properly used and cared for and proper custody and safekeeping of government property 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:

Ensuring the security of all property of the command, whether in use or in storage

Observing subordinates to ensure their activities contribute to the proper custody, care, use, and safekeeping of all property within the command

Enforcing all security, safety, and accounting requirements

When necessary, taking administrative or disciplinary measures.

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CONTAMINATED: A general term referring to a condition where an item, facility, or waste is considered or known to have chemical agent at some level of potential health concern on or contained in the matrix.

CUSTODIAL RESPONSIBILITY: The obligation of an individual to exercise reasonable and prudent actions to properly care for and ensure proper custody and safekeeping of property in storage awaiting issue or turn-in. Custodial responsibility results from assignment as a supply custodian, supply clerk, or warehouse person who is rated by and answerable directly to the accountable officer or the individual having direct responsibility for the property.

Responsibilities include the following:

Ensuring the security of all property stored within the supply room and storage annexes belonging to the supply room or Supply Support Activity is adequate

Observing subordinates to ensure their activities contribute to the proper custody, care, and safekeeping of all property within the supply room and storage annexes belonging to the supply room or Supply Support Activity

Enforcing all security, safety, and accounting requirements

When unable to enforce any of these, reporting the problem(s) to their immediate supervisor.

CUSTODIAN: A person who is hand-receipted the property directly from an accountable officer.

CUSTODIAN ASSET REPORT (CAR): A Custodian Asset Report (formerly Hand Receipt) between an accountable officer and the person receiving the property and assuming direct responsibility for it.

DEFENSE PROPERTY ACCOUNTABILITY SYSTEM (DPAS): Department of Defense

(DoD) property management system. It is the Accountable Property System of Record (APSR) for more than 20 DoD Agencies and Military Services. DPAS contains three modules:

(1) Property Accountability, (2) Supply Store, and (3) Maintenance and Utilization. This

C-3 program is administered by the Office of the Under Secretary of Defense for Acquisition, Technology and Logistics (OUSD AT&L), a branch of the Office of the Secretary of Defense.

DIRECT RESPONSIBILITY: Obligation of a person to ensure all government property for which he or she has receipted is properly used and overseen, and that proper custody and safekeeping are provided. Direct responsibility results from assignment as an accountable officer, receipt of formal written delegation, or acceptance of the property on hand receipt (CAR) from an accountable officer. Commanders and/or supervisors will determine and assign in writing the individual who will have direct responsibility for property.

DURABLE ITEM: Supplies not consumed in use that retain their original identity during the period of use, such as weapons, machines, tools, and equipment.

DURABLE PROPERTY: Durable items do not require Property Book accountability after issue from the stock records account but do require CAR control for hand tools. Other items coded durable will be monitored by the commander or head of the activity.

GOVERNMENT-FURNISHED PROPERTY: Government-owned property furnished to a contractor for the performance of a contract. It is defined as:

Industrial facilities

Material

Special tooling

Special test equipment

Military property.

Also known as government-furnished material and government-furnished equipment.

HAND TOOLS: Any handheld device that is either manually operated or power driven and is portable, lightweight, and small enough to be used by a craftsman to accomplish his or her trade.

These include items such as wrenches, screwdrivers, hammers, chisels, pliers, saws, impact wrenches, and other small devices that are normally held in a toolbox.

C-4

INVENTORY CONTROL ITEM: Property that is less than $2,500 but more than $500, and that is not a central processing unit, monitor, printer, or a sensitive item. An expendable/consumable item that is more than $2,500 is not a Property Book item.

ITEMS: A generic term meaning any article of material that is produced, stocked, issued, or used.

NON-EXPENDABLE ITEMS: Property that is not consumed in use that keeps its original identity. Non-expendable items require Property Book accountability after issue from stock record account. An item of Army property coded with an accounting requirement code of “N” in the Army Master Data File (AMDF). Commercial and fabricated items, similar to items coded

“N” in the AMDF are considered non-expendable items.

PERSONAL RESPONSIBILITY: The obligation of a person to exercise reasonable and prudent actions to properly use, care for, and safeguard all government property in their possession. Applies to all government property issued for, acquired for, or converted to a person’s exclusive use with or without receipt.

PROPERTY BOOK ASSET: Property that is valued at or over $2,500, which includes all central processing units (computers), monitors, printers, and sensitive items, and other items that are not expendable/consumable.

RESPONSIBILITY: The obligation of an individual to ensure government property and funds entrusted to his or her possession, command, or supervision are properly used and cared for and that proper custody and safekeeping are provided. The five types of responsibility include:

Command responsibility

Supervisory responsibility

Direct responsibility

Custodial responsibility

Personal responsibility.

C-5

SENSITIVE ITEM: Materiel that requires a high degree of protection due to its characteristics

(fragile, delicate, hazardous to materiel, special weapons except ammunition, highly technical in nature, narcotics, etc.).

SUPERVISORY RESPONSIBILITY: Obligation of a supervisor to ensure all government property issued to, or used by, his or her subordinates is properly used and cared for, and that proper custody and safekeeping of the property are provided. It is inherent in all supervisory positions and is not contingent upon signed receipts or responsibility statements. This responsibility results from assignment to a specific position and includes the following:

Providing proper guidance and direction

Enforcing all security, safety, and accounting requirements

Maintaining a supervisory climate that will facilitate and ensure the proper care and use of government property.

C-6

APPENDIX D

FORMS

D-1

Figure D-1. Checklist and Tracking Document for Financial Liability Investigation of

Property Loss, Department of the Army (DA) Form 7531 (Sheet 1 of 4)

D-2

Property Loss, Department of the Army (DA) Form 7531 (Sheet 2 of 4)

D-3

Property Loss, Department of the Army (DA) Form 7531 (Sheet 3 of 4)

D-4

Property Loss, Department of the Army (DA) Form 7531 (Sheet 4 of 4)

D-5

Figure D-2. Financial Liability Investigation of Property Loss, DD Form 200 (Sheet 1 of 2)

D-6

Figure D-2. Financial Liability Investigation of Property Loss, DD Form 200 (Sheet 2 of 2)

D-7

Figure D-3. Issue Release/Receipt Document, DD Form 1348

D-8

Figure D-4. Decontamination Tag, DD Form 2271

D-9

Figure D-5. Administrative Adjustment Report, DA Form 4949

D-10

Figure D-6. Example of DA Form 3161

D-11

Figure D-7. DD Form 1149, Requisition and Invoice/Shipping Document

D-12

Figure D-8. Example of DA Form 2062

APPENDIX E

POINTS OF CONTACT

E-1

APPENDIX E

POINTS OF CONTACT

The mailing address for RCMD is:

Recovered Chemical Materiel Directorate Property Coordinator

E4527 Corporal Street

Aberdeen Proving Ground, MD 21010-5423

Duty Position Building Telephone

Property Coordinator E4527 (410) 436-5738

Maintenance Coordinator E4527 (410) 436-7238

The mailing address and points of contact for questions concerning the manual:

GP Strategies

E4536 Corporal Street

Aberdeen Proving Ground, MD 21010

Duty Position Name Telephone

Task Manager Tony Gattuso (410) 436-9089

Logistics Integrator Stacy McLamb (410) 417-0302

Logistics Integrator Jim Bryant (410) 436-4976

E-2