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ar 735-5 - property accountability

ar 735-5 - property accountability



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Published by Mark Cheney

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Published by: Mark Cheney on Feb 27, 2009
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Army Regulation 735–5
Property Accountability
Policies andProcedures forPropertyAccountability
HeadquartersDepartment of the ArmyWashington, DC10 June 2002
 AR 735–5Policies and Procedures for Property AccountabilityThis revision--o Changes the term "sensitive items" to "controlled inventory item" (paras 14-29
(2) and 14-29
)).o Changes the dollar value of discrepancies that are not reported on inventoryadjustment reports (IARs) from $50.00 to $1,000.00 in extended line itemvalue (para 14-29
(4)).o Changes the requirement for causative research on IARs from inventorydiscrepancies resulting in adjustment from over $500.00 to over $1,000.00 inextended line item value (para 14-29
).o Changes the goal for inventory adjustments (both gains and losses) for allIARs from less than 2.5 percent of the dollar value to less than 5 percent ofthe dollar value of the requisitioning object (RO) during the fiscal year(paras 14-29
and 14-29
).o Adds condition code changes, re-identification, and pseudoreceipts toadministrative IARs that are not included in the total when determiningwhether the goal of 5 percent has been achieved (para 14-29
(5),(6) and(7)).o Adds the terms “causative research” and “controlled inventory items” to theglossary (glossary, sect II).o
Revision dated 31 January 1998--
o Identifies the statutory authority and DoD accounting policy that policiesand procedures contained in this regulation are based on (para 1-4).o Expands the basic requirements for conducting inventories to include propertyon hand at USAMC Accountable Supply Distribution Activities and Depots,supplies stored by a supply support activity, supplies at the user levelaccounted for on property book records, real property, and Army War Reserve -3 stocks (para 2-6).o Adds, under responsibility, a new type of responsibility, i.e., custodialresponsibility, providing the definition and obligations (para 2-8
).o Identifies installed carpeting as real property (para 4-2).o Provides new policy and procedures for using insurance in lieu of bonding foreducational institutions hosting a Junior ROTC unit (para 10-4).
o Provides requirements for individuals initiating a report of survey formissing property, conduct a preliminary investigation and search, to ensurethe missing property is actually missing before a report of survey or otheradministrative adjustment document is initiated (para 12-1
(4).o Reinforces policy that replacement of loss property by cash purchase oraccounting for the loss with a DD Form 362 does not constitute a sale ofGovernment property, that the U.S. Government retains title to the property(para 12-2g).o Provides guidance for initiating a report of survey and other administrativeadjustment action when a GSA vehicle is involved in an accident (para 13-2
(10).o Clarifies reports of survey processing time to state the time utilized tonotify respondents of recommended and approved charges of financial liabilityare not counted (para 13-5).o Provides guidance on preparation of DA Form 4697 stating do not computedepreciation, but use the AMDF price when completing block 9, DA Form 4697(para 13-9).o Provides new information such as when leased property is damaged, enter theword ’LEASED’ instead of the unit priced, when completing block 9, DA Form4697 (para 13-9
)).o Removes requirement for entering SSN for persons discussed in block 11, DAForm 4697 (para 13-9
).o Provides guidance to the survey officer concerning the survey officer’sresponsibility for informing personnel contacted during the investigation oftheir rights (para 13-9
)).o Provides method of documenting damages on a GSA vehicle involved in anaccident (para 13-11
).o Allows civilian employees in the grade of GS-14 or above and in a supervisoryposition to take action on those reports of survey processed under theirsupervision as the approving authority (para 13-16
).o Provides guidance on where within the approving authority’s headquarters thereport of survey register and approved reports of survey will be retained onfile (para 13-19
(6)).o Provides requirements for brigade and equivalent level TDA commanders toinitiate and conduct oversight management of reports of survey processed bysubordinate commands (para 13-19
).o Provides requirements for all survey officers to be briefed on the conduct ofreport of survey investigations and specific time restraints at time ofappointment (para 13-19

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