101st Combat Aviation Brigade 101st
Airborne Division
(Air Assault)
CHANGE OF COMMAND GUIDE
BOOK
QUARTERMASTERS LEAD THE WAY
Table Of Contents
I.
Introduction to Property Accountability (pg3)
What responsibility do you have?
Types of responsibility
Types of property
II. Personnel Involved in the Inventory (pg5)
Brigade Commander, Battalion Commander, Battalion Executive Officer,
Property Book Officer, Outgoing Commander, Incoming Commander
III. Property Adjustment Procedures (pg8)
Administrative Adjustment Report
Cash Collection Voucher/Statement of Charges
Financial Liability Investigation of Property Loss (FLIPL)
IV. Disposition of Excess (pg10)
Found On Installation
Turn-Ins
Lateral Transfers
V. Conclusion (pg11)
Appendix I:
Appendix II:
Appendix III:
Appendix IV:
Appendix V:
Appendix VI:
Appendix VII:
Appendix VIII:
Appendix IX:
Accounting Process for Lost or Destroyed Property (IAW AR 735-5) (pg12)
Accounting Process for Damaged Property (IAW AR 735-5) (pg13)
Sample Change of Command Joint Physical Inventory Notification (pg14)
Sample Change of Command Letter of Completion (pg15)
Sample Change of Command Joint Inventory After-Action Report (pg16)
Sample Change of Command Outbrief (pg17)
Conduct a Change of Primary Hand Receipt Holder Inventory (pg19)
“Change of Command Inventory 101” (pg21-26)
"Guidance On C-of-C Inventories" (pg27-28)
Excerpts:
AR 735-5 Accountability and Responsibility (pg30)
AR 710-2 Procedures for Hand Receipt Holders (pg32)
Classes of Supply (pg35)
Determining Funding Source for Shortages (pg36)
Sample Assumption of Command orders (pg37)
Sample DA Form 1687 Signature Card (pg38-39)
Sample DD Form 1348-1a for Turn-In (pg40)
Sample DD Form 2765-1 for Request for Issue (pg40)
Sample DD Form 2765-1 for Found on Installation (pg40)
Sample DA Form 2062, Hand Receipt, Shortage Annex (pg41)
Attachments:
Commander’s Change of Command Checklist (pg42-43)
Acknowledgement of Change of Command Briefing (pg44)
PBO Joint Outbrief Checklist for Commanders (pg45)
Sources:
AR 735-5 Policies and Procedures for Property Accountability (5 February 2005)
AR 710-2 Supply Policy Below the Wholesale Level (8 July 2005)
DA PAM 710-2-1 Using Unit Supply System (Manual Procedures) (31 December 1997)
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I. Introduction to Property Accountability
The Basics …
Before we get started on the specifics, we must cover some general rules for property. Since the company
commander is responsible for all the property in his custody, he must ensure that it is properly safeguarded,
accounted for and administered. This all starts with a thorough Change of Command Inventory, and then the
incoming commander signs a Primary Hand Receipt from the Property Book Officer (PBO). Commanders
designate sub-hand receipt holders, usually the senior ranking person in the platoon; i.e. the platoon leader, the NBC
NCO, or the headquarters platoon sergeant. The senior NCO is often designated the sub-hand receipt holder to
maintain continuity in staff sections, however commanders are strongly encouraged to place junior officers in this
position whenever possible. Being a sub-hand receipt holder is an excellent developmental tool, allowing junior
officers to gain experience with property management before taking their first company command. The sub-hand
receipt holder should further sub-hand receipt the section/platoon’s property to individual users within the element.
What responsibility do you have?
The signature of an individual for property is evidence that he has accepted responsibility for its care and
safekeeping. However, all soldiers using property, whether signed for or not, have assumed responsibility for its
care and safekeeping. Any person may incur responsibility for care and custody of property, even if he has not
signed for it. Responsibility is based on the property or the scope of the individual’s employment or duty.
Types of responsibility
Commanders have two types of responsibility when dealing with property. Those two types are Command and
Direct Responsibility. All of the types are defined below.
Command. Command responsibility is the obligation of a commander to ensure proper care, custody and
safekeeping of all government property within the command.
Supervisory. Supervisory responsibility is the obligation of a supervisor for proper care use, care and
safekeeping of government property issued to or used by subordinates. It is inherent in all supervisory
positions not contingent on signed receipts or responsibility statement.
Direct. Direct responsibility is the obligation of the individual for proper use, care and safekeeping of
government property that he has accepted by written documentation. In the 101st CAB, the Brigade
Commander will designate who will be directly responsible for property under his command, normally in
conjunction with the individual assuming command of a subordinate unit. The Primary Hand Receipt
transfers direct responsibility for the unit’s property from the PBO to the Primary Hand Receipt Holder
(PHRH), generally the company commander. All property will be sub-hand receipted from the PHRH to the
element using the property, but the PHRH retains Direct Responsibility.
Custodial. The obligation of an individual for property in storage awaiting issue or turn-in to exercise
reasonable and prudent actions to properly care for, and ensure proper custody and safekeeping of the
property are provided. Custodial responsibility results from assignment as a supply sergeant, supply
custodian, supply clerk, or warehouse person, and is rated by and answerable directly to the accountable
officer or the individual having direct responsibility for the property.
Personal. Personal responsibility is the obligation of an individual for proper use, care and safekeeping of
government property in his possession. This applies to all government property issued to, acquired by or
converted to the person’s exclusive use, with or without written receipt.
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Types of property
There are many types of property and all are accounted for differently. The following section outlines some of the
property terms that most often get confused or misused.
Non-expendable, durable, and expendable property.
a. Non-expendable property is property that is not consumed in use and that retains its original identity
during the period of use. This includes all major items such as vehicles, weapons and any HQDA managed
item, or commercial item with similar characteristics. Non-expendable items have an Accounting
Requirements Code (ARC) of “N” in the Army Master Data File (AMDF). Accountability of these items
must be maintained from the Property Book Officer down to the user level. Under the Brigade Commander’s
authority, the PBO determines which items will be added to the property books.
b. Expendable property (AR 735-5, para. 7-4) is property that is consumed in use (office supplies,
subsistence, cleaning supplies), or that loses its identity in use (POL, repair parts). It includes some items not
consumed in use such as tools, with a unit cost of less than $300 and having a Controlled Inventory Item
Code (CIIC) or “U” or “7” assigned. Informal accountability of these items is required to ensure that the
items are properly used and that there is no waste, fraud or abuse.
c. Durable property (AR 735-5, para. 7-6) is not consumed in use, does not require property book
accountability, but because of its unique characteristics it must be accounted for by hand receipt from the unit
commander to the user level. Examples of durable property are hand tools with a unit cost greater than $50
but less than $300, software, or property having a unit cost over $300 but less than $5,000 and assigned a
CIIC of "U" or "7” and a RICC of “0." The PBO may decide to retain formal property book accountability
for some durable items due to their pilferable nature.
Installation, Organizational, SBE, TPE, LBE, and Loaned/Leased property.
a. Installation property is property issued to the unit for garrison-related activities. At home station this
equipment is issued according to Common Table of Allowances 50-909, or by a Table of Distribution and
Allowances (TDA). It consists of items like furniture, MWR equipment, and photocopiers that must remain
on the installation. The Installation PBO (IPBO) accounts for installation property at the supported location.
Commanders will not move installation property from the owning installation without approval of the IPBO.
b. Organizational property is property that is authorized by MTO&E or CTA. It consists mostly of items
required for a unit to conduct tactical operations and, thus, deploys with the unit. The Brigade Property Book
Officer maintains brigade-level accountability for organizational property.
c. Stay-Behind Equipment (SBE) is property issued to a deployed unit to fill an operational need,
normally for 90 days, up to the length of one deployment rotation. SBE must be approved by HQDA, and is
managed as Installation Property at the theatre level through the use of regional Installation PBO teams.
d. Theatre Provided Equipment (TPE) is designated as such by HQDA, and normally consists of critical
warfighting equipment such as armored vehicles, sniper rifles, countermeasures systems, etc. TPE is managed
at the HQDA level, remains theatre property until removed from the TPE list by HQDA, and is accounted for
at the theatre level through regional TPE PBO teams (co-located with theatre IPBO teams).
e.
Left Behind Equipment (LBE) is property a deploying unit leaves at home-station. This equipment is
subject to redistribution in order to fulfill HQDA goals for equipment maintenance reset, fill shortages in
deploying units, replace battle losses, or other priority needs. A deploying PHRH will transfer direct
responsibility for LBE to a rear-detachment PHRH through a process identical to Change of Command
Inventories.
f. Loaned/leased equipment encompasses property obtained through long-term leases from commercial
sources, or loans of weapons from TACOM to fill units’ operational shortages for a specific period of time.
The Brigade PBO accounts for these items on the organizational property books.
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II. Personnel Involved in the Inventory
Brigade Commander
Prior to the inventory, both the ingoing and outgoing commander will conduct an inbrief with the Brigade
Commander, the Battalion Commander and the Property Book Officer. After the inventory, but before the change
of command, the outgoing commander will brief the Brigade Commander regarding the extent of adjustments
required and the documents used (i.e. statements of charges, financial liability investigations of property loss,
administrative adjustment reports, etc).
Battalion Commander
The Battalion Commander ensures that the outgoing commander plans for and schedules a 100% pre-change of
command inventory at least 60 days prior to the incoming commander’s arrival. Time and resources will be
allocated to the training schedule to ensure success.
Battalion Executive Officer
The Battalion Executive Officer will create a “roadmap” for success, articulating his guidance for making the
change of command inventory successful. He will supervise the weekly in-progress reviews to aid in the process.
Property Book Officer
Prior to the inventory, both the ingoing and outgoing commander should conduct an inbrief with the Brigade
Property Book Officer, Installation Property Book Officer, and TPE Property Book Officer as appropriate.
Outgoing Commander
The outgoing commander plays a vital role during the change of command inventory. As soon as possible, the
outgoing commander should provide the battalion commander and executive officer with a day-by-day schedule of
both the pre-change of command inventory and the actual change of command inventory. As a minimum, the
schedule will include the actual items being inventoried by LIN or hand receipt. For both inventories, the company
commander will recall all equipment out on temporary hand receipts.
During the pre-change of command inventory, the outgoing commander should physically inventory all property
listed on all hand receipts, to include organizational, installation, and TPE when (deployed). Inventory all
Components of the End Item (COEI), Basic Issue Items (BII) and Additional Authorized Lines using the latest
technical manuals, component hand receipt, or most recent DA Form 2408-17 Aircraft Inventory Record. Once
complete, the outgoing commander submits any adjustment documents to the PBO to ensure that all non-expendable
shortage annexes are updated and the hand receipt is adjusted.
Before the change of command inventory starts, the outgoing commander will collect the following documents to
hand over to the incoming commander:
Master Inventory Contents
Master PBUSE Hand Receipt
Cyclic Items Inventory (if Cyclic is used)
Sensitive Items Inventory (if applicable)
Non-expendable Property Shortage Annex
CFMO Hand Receipt (in garrison)
TASC Hand Receipt (in garrison)
Current MTOE
Current CTA
Current DA PAM 25-30
Commanders Imbalance Report
Applicable Sub Hand Receipts
Applicable Shortage Annexes
Applicable TMs, Technical Bulletins, etc
Source
All PBO’s
All PBO’s
All PBO’s
All PBO’s
CFMO
TASC
Battalion S4
Battalion S4
https://www.apd.army.mil
Company Supply Room
Company Supply Room
Company Supply Room
https://liw.logsa.army.mil
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During the actual change of command inventory, the outgoing commander assists the incoming commander because
he is the subject matter expert on the property. The commander ensures that the hand receipt holders are prepared
for the inventory on their assigned day. The commander offers statements of charges to all soldiers who cannot
properly account for their equipment. He must report all discrepancies to the property book officer to ensure that all
transactions are posted and that an accurate hand receipt is available for the incoming commander to sign.
Incoming Commander
While the incoming commander does little of the planning before the inventory starts, he will drive the inventory by
how thoroughly he inventories the equipment. During this time, the incoming commander will do much more than
account for property. This is the time to meet soldiers, assess the equipment and its state of repair, observe unit
standards of maintenance, and get an overall first impression of the company he is about to command.
Before the inventory starts, there are a number of steps that the incoming commander must take, but the first rule is
“Be Organized!” Become familiar with AR 710-2, DA Pamphlet 710-2-1, AR 735-5, ULLS-S4 Commander’s
Guide, and local supplements. Those first three pubs contain almost everything you need to run a successful supply
program. Take time to familiarize yourself with the documents that the outgoing commander provides you before
you start your inventory. Make a list of all the TMs required to inventory the property and refer to DA Pam 25-30 to
ensure the latest publications are on hand for the inventory. Publications can be found at the Post MOS library,
online with the Army Publishing Directorate, the Property Book Office or from other units. Prepare a memorandum
stating the publication number, title, date, and change number. This will protect the incoming commander and
prevent him/her from “buying” items that are added in later publication changes.
Coordinate with the outgoing commander and prepare an inventory schedule that allows sufficient time between the
inventory and change of command for the outgoing commander to reconcile any differences, prepare and then
process any adjustment documents. A good rule of thumb is two weeks. Meet with all of the sub hand receipt
holders before the inventory. Be very specific in what they are to expect. Determine before the inventory how it
should be conducted. Some important questions to consider are:
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Do you want everything laid out in LIN order or will you inventory by subhand receipt?
Do you want everything from each hand receipt in one location?
Do you want all equipment laid out, including camouflage nets?
Who do you want to escort you through the inventory?
How long will you give the hand receipt holder to locate missing property?
When do the hand receipt holders sign their hand receipt?
Do you want the statements of charges and AARs completed as they occur, or at the end?
How do you want to inventory masks—are you going to recall them all and update individual sub-hand
receipts, or conduct a “showdown” formation in field-uniform to assess the soldiers’ individual equipment
standards?
Take notes during the inventory, nothing what equipment was inventoried, what adjustments need to be made and
what publications were used. Refer back to these notes throughout the inventory. The following is a list of “helpful
hints” that will get you off on the right foot.
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Inventory everything yourself. See it, touch it, feel it, don’t take the outgoing commander’s word “it’s
there”!
Know what you are inventorying so that you don’t double count. Some major items have other major items
as components. For example, LIN W32593, the Shop Set, Common #1, has one battery charger, LIN
D99573, listed in its supply catalog as a component. If the company’s MTO&E also authorizes a second
battery charger, LIN D99573, then your unit should have two battery chargers.
Remember, all Components of the End Items and Basic Issue Items are assumed to be complete unless
there is a valid shortage annex from the activity maintaining the document register. That does NOT mean
that you shouldn’t inventory the COEI and BII! You are assessing equipment readiness as well as
accountability.
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Verify all serial numbers. Don’t sign your hand receipt until all serial number discrepancies have been
corrected (for more information on how to correct these, see Section Three, Property Adjustment
Procedures). If a piece of property is in maintenance, then go see it to verify its serial number.
Don’t believe anything you can’t confirm when it comes to property. If the end item is not on hand, don’t
fall for, “All the components are class IX. We’ll just order it and you’ll be good to go.” Never sign for
something that is not on hand and don’t let subordinates do it either.
If time or distance constraints do prevent you from physically inventorying property and you have to resort
to accepting updated sub-hand receipts, document the circumstances on a memorandum and make sure the
Brigade Commander, Battalion Commander, and the PBO are aware of the deficiencies before you sign the
PHR. Physically inventory these items as soon as possible after taking command and take adjustment
action IAW AR 735-5 if necessary.
If you have trouble identifying a piece of equipment, ask someone for help like the S4 or the PBO. If they
can’t help you, they will direct you to someone impartial who can.
Keep a record of all excess equipment found. Once you assume command, you can get rid of it (for more
information, see Section 4, Disposing of Excess). The Brigade PBO will gladly help you with this.
Make notes of any discrepancies, administrative adjustment reports, cash collection vouchers, statements of
charges, reports of survey and Article 15-5 investigations.
Update all hand receipts and ensure that 100 percent of the company property is sub-hand receipted; even
the laptop on your new desk should be on the orderly room’s automated sub-hand receipt and you should
sign a DA Form 2062 from the sub-hand receipt holder. You should be able to match every item on your
PBO PHR with an Asset Visibility Listing from your supply room’s ULLS-S4 computer, and more
importantly, have a current signed sub-hand receipt.
Use component hand receipts when sets, kits and outfits are issued to the users.
Always keep the outgoing commander informed. It is still his company. Work with him to complete the
inventory in a timely manner.
When the inventory is complete, ensure that all sub-hand receipts have been updated and that all shortages on the
Component Hand Receipts have been verified. Component hand receipts reflect all authorized, on-hand and missing
COEI, BII and Additional Authorized List items belonging to that piece of equipment.
The incoming and outgoing commanders should prepare a briefing for the battalion commander, ideally 48 hours
prior to the planned Change of Command date (See Appendix A for a sample Change of Command Outbrief). This
briefing will discuss all of the discrepancies and shortages found during the inventory, the outgoing commander will
bring all documentation to correct the discrepancies, and provide copies to the PBO for posting.
At this point the incoming commander can make an appointment with the PBO to sign the Primary Hand Receipt.
The PBO will not print the PHR until the incoming commander arrives to allow for any last-minute adjustment
actions. The incoming commander will have an opportunity to review the new PHR against his/her working copy.
No one can assume command until he has signed his hand receipt! The incoming commander should never sign if
he is not comfortable with the accuracy of the PHR or if there are unresolved property issues. Once the Assumption
of Command Orders are signed, the commander has command and supervisory responsibility for the property
whether the PHR is signed or not.
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III. Property Adjustment Procedures
If there are any discrepancies once inventories are completed, the outgoing
commander, the supply sergeant, and the property book officer work together
to settle them. There are three ways that discrepancies can be settled during
a change of command inventory. They are the Administrative Adjustment
Report, the Cash Collection Voucher/Statement of Charges and the Financial
Liability Investigation of Property Loss (FLIPL). A flow chart in Appendix
III explains how to account for lost or destroyed property.
Administrative Adjustment Report
Minor property book adjustments will be corrected using the Administrative
Adjustment Report (AAR) (DA Form 4949) when no loss to the government
is involved. The purpose of an AAR is to correct minor administrative
errors. It is not intended for use in adjusting shortages or picking up excess.
An AAR will be prepared IAW DA PAM 710-2-1, Chapter 4 based on the
circumstances and submitted in three copies to the Property Book Office for
processing. Criteria for an AAR are:
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Discrepancies in Makes, models or sizes
DA directed NSN changes
Unit of issue changes that affect hand receipt holders
Changes in accountability requirements
Assembly/disassembly of an end item
Adjust serial number posting due to equipment exchanges or obvious posting errors (one or two digits, used
the wrong serial number from the data plate and both serial numbers are present)
The supply sergeant needs to submit the AAR as soon as the discrepancy is noted. This will help in updating the
property book prior to the incoming commander signing it.
Cash Collection Voucher/Statement of Charges
The Cash Collection Voucher or Statement of Charges, DD Form 362, is the preferred method for accounting
lost, damaged or destroyed property. Funds collected by this technique remain at the installation and may be used
to replace the property in question. The voucher method may be used when an individual admits pecuniary liability
for lost, damaged, or destroyed government property. DD Form 362 may never be used for the loss of a sensitive
item (CIIC of 1–6, 8, 9 $, N, P, Q, R, and Y). This method may only be used if the cost does not exceed the
individual’s monthly base pay. Depreciation may be granted IAW AR 735-5, Appendix B, para B-2. Once
completed, the form must be processed through the section maintaining the document register. Non-expendable
property is not taken off the hand receipt until a receipt copy from finance has been returned to PBO. It is the
supply sergeant’s responsibility to ensure that all property paid for on a DD Form 362 is taken off the sub-hand
receipt holder’s sub-hand receipt as well as the PHR.
Processing Steps (see flowchart below)
a. Prepare DD Form 362 in an original and 5 copies per AR 735-5, para 12-2d. The commander will
present the DD Form 362 to the individual for their signature and their selection of type of payment (i.e.
payroll deduction or cash collection).
b. The unit retains copy 5 in the suspense file.
c. The person maintaining the document register or voucher register will assign a document number or
voucher number to the document, retain copy 4 and post it to the property records as required.
Replenishment requisitions will be submitted as required.
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d. Original and copies 1 and 2 are hand carried by the individual charged or are forwarded by the
individual’s commander to Finance under a Transmittal Record (DA Form 200) with receipt
acknowledgement requested.
e. Finance retains the original and copy 1. Copy 2 is returned to the unit. The unit destroys the suspense
copy (copy 5) and files the processed DD Form 362 (copy 2) as prescribed in AR 25-400-2.
Accounting Process Flowchart for DD Form 362
Copy 5
Copy 4
Copy 3
Copy 4
Copy 2
Copy 1
Copy 4
Copy 2
Original
Step A
Copy 5
Copy 3
Copy 3
Copy 1
Step D
Original
Step C
Copy 2
Copy 1
Original
Copy 5
Copy 2
Step F
Step E
Financial Liability Investigation of Property Loss (FLIPL)
The Financial Liability Investigation of Property Loss (FLIPL, DD Form 200) and the mandatory DA Form 7531
FLIPL Checklist are used to document the circumstances surrounding the loss, damage, or destruction of
government property and assess financial liability where appropriate. The FLIPL is not a means to “write off”
property, and there is no stigma associated with initiating a FLIPL; to the contrary, it indicates the commander is
taking appropriate action to account for property and attempt to recoup the loss to the government. The Financial
Liability Investigation of Property Loss (FLIPL) method should only be used when efforts to use the other methods
have failed or when specifically required by regulation. In other words, do your research; gather the facts; and if it’s
for lost property, make sure it’s really “lost” and not just “misplaced”.
A FLIPL must be initiated for the following reasons:
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Negligence or willful misconduct is suspected as the cause but there is no admission of liability and refusal
to make payment (individuals will always be offered a statement of charges if the re).
For all sensitive items (CIIC of 1–6, 8, 9 $, N, P, Q, R, and Y) an AR 15-6 investigation is required and the
results are attached to the DD Form 200. In this case, the FLIPL is used as a voucher to adjust the property.
The property involves a change of accountable officer’s inventory and there is no voluntary reimbursement
by the outgoing accountable officer
The value of the property involved exceeds the individual’s base pay
For more information on how to initiate a Financial Liability Investigation of Property Loss (FLIPL), refer to AR
735-5 and DA PAM 735-5.
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IV. Disposition of Excess
It’s a myth that excess equipment is a good thing. Some commanders and supply sergeants tend to be “packrats”
and keep everything they can. This may be good when dealing with toilet paper, but when dealing with Class VII, it
can be a problem. Remember two things; an aviation company barely has enough lift capability to move its
MTO&E items, let alone excess; any excess you have must still be accounted for. A new commander must properly
account for the excess discovered during a change of command inventory. Excess is defined as a.) property
accounted for on the unit’s hand receipt/property book above the authorized amount or b.) property meeting the
requirements for property book accountability and not accounted for on the unit’s hand receipt/property book.
This section will briefly cover options available when dealing with excess property.
Found On Installation
When nonexpendable property is identified and is not on the unit’s hand receipt or is not a component to another end
item, take the following “found on installation” actions:
a. If no requirement exists for the found (property book) item, gather as much information about the found
property as possible and fill out a DA Form 2765-1, Request for Issue or Turn-in. Forward the
documentation to PBO and request disposition instructions. The PBO will attempt to direct the item to a
unit with a requirement.
b. If a requirement and authorization exists for the found item, fill out a DA Form 2765-1 and place
“FOUND ON INSTALLATION” in block P, then the unit commander must sign. Deliver the document to
the PBO for processing.
c. If a requirement exists without an authorization for the found item, prepare and process a DA Form
2765-1. In addition, prepare Request for Retention paperwork. This consists of a memo, DA Form 4610-R
and supporting documentation. This paperwork must be submitted through S3/G3 channels to validate the
requirement and adjust the authorization document.
Turn-Ins
There are three types of turn-ins.
Serviceable turn-ins:
This equipment is in working condition and is not required by the company, battalion, Division or Corps.
Disposition instructions are required for all serviceable equipment. Commanders are encouraged to request
disposition for all serviceable access by providing a DISPO Packet through the battalion S4 and brigade S4
to the PBO. Disposition instructions may be provided without request from the company.
Unserviceable turn-ins:
The equipment has been inspected by the supporting maintenance activity and is not in working condition.
Disposition instructions are also required for unserviceable equipment.
Found on Installation turn-ins:
See section above.
Lateral Transfers
Once the company has placed the excess equipment on the property book, the PBO team will look for other units
that need the equipment and direct a lateral transfer. Lateral transfers are prepared on a DA Form 3161, Request for
Issue or Turn-in. The losing unit is responsible to ensure that all the paperwork is completed to ensure the success
of the transfer.
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V. Conclusion
Please contact the 101st Combat Aviation Brigade Property Book Officer at any time if you have any questions at
VOIP: (318) 673-3140. I will help you with anything you need to make your change of command a success.
<<ORIGINAL APPROVED>>
GREGORY W. BESAW
WO1, QM
Brigade Property Book Officer
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Appendix I: Accounting Process for Lost or Destroyed Property (IAW AR 735-5)
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Appendix II: Accounting Process for Damaged Property (IAW AR 735-5)
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Appendix III: Sample Change of Command Joint Physical Inventory Notification
DEPARTMENT OF THE ARMY
ALPHA COMPANY, Xst BATTALION, 101st AVIATION REGIMENT
101st COMBAT AVIATION BRIGADE
COB SPEICHER, TIKRIT, IRAQ
16
February
2016
MEMORANDUM FOR Commander, 101st Combat Aviation Brigade, ATTN: Brigade PBO, COB Speicher, APO AE 09369
SUBJECT: Change of Command Joint Physical Inventory Notification
1. The change of command joint physical inventory between CPT KENT L. WEBBER and
CPT ARTHUR A. ADDLEMAN of Alpha will occur on (DATE) through (DATE).
2. Approval requests for extension will be forwarded in writing through BDE S-4, to the supporting PBO.
3. Point of contact for this memorandum is the undersigned.
LTC, AV
Commanding
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APPENDIX IV: SAMPLE CHANGE OF COMMAND LETTER OF COMPLETION
DEPARTMENT OF THE ARMY
ALPHA COMPANY, Xst BATTALION, 101st AVIATION REGIMENT
101st COMBAT AVIATION BRIGADE
COB SPEICHER, TIKRIT, IRAQ
16 February 2016
MEMORANDUM THRU Commander, Xst Battalion, 101st Aviation Regiment, APO AE 09369
FOR Commander, 101st Combat Aviation Brigade, ATTN: S4, COB Speicher, APO AE 09369
SUBJECT: Change of Command Letter of Completion
1. References:
a.
AR 710-2
b.
DA PAM 710-2
c.
101st CAB Brigade PBO External SOP
2. Under the provisions outlined in AR 710-2, a 100 percent joint inventory of Alpha Company’s property has been conducted. Discrepancies
have been accounted for under the provisions outlined in AR 735-5. The inventory was completed on (date).
3.
a.
Were procedures used during the inventory IAW DA PAM 710-2-1 para 9-3? YES_X _ NO___
b.
Were all components to sets, kits and outfits physically inventoried and shortages placed on valid request? YES_X_ NO___
c.
Were losses accounted for IAW AR 735-5? YES_X_ NO___
d.
Were all TDA items on hand or on request? YES_X_ NO___
e.
Were all hand receipts for loaned property updated and resigned? YES_X_ NO___
f.
Are you satisfied with your inventory and are you prepared to sign the statement of responsibility for the property listed in the
property books? (If no, please explain why in the form of a memorandum in detail.) YES_X_ NO___
g.
A Personnel Asset Inventory is scheduled on the company’s training schedule for (date)__TBD___.
h.
The company has __11__(#) excess LINES of property representing a total of _34_(#) pieces of equipment. I project that by
___TBD___(date) I will have all excess equipment eliminated.
Point of contact is the undersigned, 355-8718.
CPT, MI
Commanding
CPT, MI
Commanding
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Appendix V: Sample Change of Command Joint Inventory After-Action Report
DEPARTMENT OF THE ARMY
(Battalion Headquarters)
101ST AIRBORNE DIVISION (AIR ASSAULT)
FORT CAMPBELL, KENTUCKY 42223
(office symbol)
16 February 2016
MEMORANDUM THRU:
Property Book Officer, 101st Aviation Brigade, 101st Airborne Division (Air Assault), Fort Campbell Kentucky
42223
FOR Commander, (battalion), 101st Airborne Division (Air Assault), Fort Campbell, Kentucky 42223
SUBJECT: Change of Command Joint Inventory After-Action Report
1. Under the provisions of paragraph 9-5.1, DA Pam 710-2-1, a physical 100% inventory has been conducted on all
unit property. The inventory was conduct from _____________ thru _____________, between CPT (outgoing
commander) and CPT (incoming commander). All discrepancies have been account for IAW DA Pam 710-2-1
and/or AR 735-5.
2. All items identified requiring adjustment documents, including administrative adjustment reports are completed.
The following summary is provided:
FLIPL
Organizational Property:
Installation Property:
FMO Property:
Real Property:
Keys Office/Barracks:
Statement of Charges/Cash
_$
_$
_$
_$
_$
0.00
0.00
0.00
0.00
0.00
_$
_$
_$
_$
_$
0.00
0.00
0.00
0.00
0.00
3. The transfer of responsibility between the incoming and outgoing commanders was completed on
_______________.
SIGNATURE ________________
PRINT NAME ________________
(outgoing)
__________________
__________________
(incoming)
BN COMMANDER'S SIGNATURE BLOCK:
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Appendix VI: Sample Change of Command Outbrief
DEPARTMENT OF THE ARMY
ALPHA COMPANY, Xst BATTALION, 101st AVIATION REGIMENT
101st COMBAT AVIATION BRIGADE
COB SPEICHER, TIKRIT, IRAQ
AFZB-KF-
16 February 2016
MEMORANDUM THRU COMMANDER, Xst BATTALION, 101st AVIATION
FOR COMMANDER, 101st Combat Aviation Brigade
SUBJECT: Change of Command Inventory Report
1. General. CPT Jones and CPT Williams conducted a joint change of command inventory for Alpha Company
from 15 December 2001 to 10 January 2002. All serial numbered and sensitive items were personally and jointly
inventoried by the undersigned. A 100 percent property inventory was accomplished. Component listings were
used to inventory those items with components. All property on IPBO and Organizational property books was
inventoried.
2. Sensitive Items
a. One hundred and fifty-two (152) serial numbered items were required to be inventoried. The incoming
commander saw all the items and they are on hand.
b. Six (6) major line items were inventoried as sensitive IAW DA Pam 710-2-1. These six lines had a total
of 52 individual items, which were seen by the incoming commander and are hand in the arms room.
3. Inventory of line items:
Property Type
Organizational
Installation
TOTAL
# of Lines
147
29
166
# of Items
1,792
184
1,967
$ Amount
$59,437,823
$54,814
$59,492,637
Shortages/Value
2/$1,349
0
2/$1,349
# in Maintenance
7
0
7
Of the 1,967 items, all were inventoried and are on valid sub-hand receipts except for six items. The incoming
commander physically inventoried the seven items in maintenance. The six missing items were accounted for by the
following actions:
Adjustment Action
Financial Liability
Investigation of
Property Loss
(FLIPL)
Statement of Charges
Number
1
$ Amount
$782.00
2
141.22
4. Component listings:
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a. Of the 112 line items on the organizational hand receipt, 19 required component listings. All of these
component listing are on hand at the unit. The component listings were used to inventory the property.
b. Summary of component shortages:
Component Shortages
No. on valid shortage annex
No. missing
57
48
9
$8,495
$7,184
$1,311
c. Those components listed as missing were accounted for by the following listed actions:
Adjustment Action
Financial Liability
Investigation of
Property Loss (FLIPL)
Statement of Charges
Number
1
$ Amount
$972
4
$339
5. TA-50 inventory (E-6 and below):
a. Statistics:
Authorized
Assigned
Personnel Inventoried
Personnel with Shortages
63
59
57
17
b. The TA-50 of two personnel was not inventoried (one on emergency leave, one on TDY). Their TA-50
will be inventoried immediately upon their return.
c. TA-50 shortages have been corrected below:
Adjustment Action
Financial Liability
Investigation of
Property Loss (FLIPL)
Statement of Charges
Number
1
$ Amount
$145.92
16
$294.77
6. Personnel Assets Inventory (PAI):
a. The incoming and outgoing commander conducted a PAI on 15 JAN 02. All but two individuals were
verified by their identification card. One was on emergency leave; the other was TDY. The status of these
two individuals will be verified upon their return.
b. Personnel Status:
Authorized Strength
Assigned Strength
Personnel Residing Off Post
Personnel Residing On Post
63
59
31
28
7. POC is the Alpha Company Commander at 355-8718.
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JOHN L. SMITH
CPT, AR
Outgoing Commander
TODD R. JONES
CPT, AR
Incoming Commander
Appendix VII: Conduct a Change of Primary Hand Receipt Holder Inventory
Conduct a Change of Primary Hand Receipt Holder Inventory
101-92Y-0004
Conditions: You have been assigned to a unit with the duties as the primary hand receipt holder. You have to conduct a 100 percent
inventory prior to signing your hand receipt. A logistician specializing in the supply field will be present to assist you.
Standards: Obtain 100% accountability IAW with DA Pam 710-2-1
Training and Evaluation Guide
Performance Steps:
1. Prepare To Conduct An Inventory:
a. Check with the next higher commander/supervisor for any instructions.
b. Schedule a meeting with the PBO for guidance on how you should conduct the inventory procedures.
c. Verify if a pre-inventory by outgoing hand receipt holder took place.
d. Ensure all hand or sub-hand receipts and annexes are updated.
e. Notify sub-hand receipt holders of how and when inventory is to be conducted.
f. Review DA Pam 25-30 to ensure that the most current supply catalogs, component lists, technical manuals, and other
related publications are used during inventory.
2. Identify Areas Of Responsibility And Accountability:
a. Identify all the sub-hand receipt holders.
b. Insure that sub-hand receipt holders are aware of their responsibilities. Identify the property and equipment for which
you are responsible.
c. List the procedures you plan to use when conducting the inventory.
(1) Conduct a 100% physical inventory of all supplies and equipment.
(2) Turn-in all excess equipment through the supply channels.
(3) Report all identified shortages and overages through command supply channels.
(4) Ensure that all property and equipment is properly distributed (sub-hand receipts).
(5) Update and maintain your hand receipt/ sub-hand receipt as necessary.
3. Conduct Inventory As Follows:
a. Inventory all items on the hand receipt.
b. Check all items to make sure the items and their description on the unit hand receipt match what is actually present.
List all differences.
c. Make a visual check of the condition of the property, and list any damaged equipment.
d. Count all items listed on the hand receipts, and list any overage or shortages.
e. Check end items for completeness. Use the appropriate publications to identify shortages.
f. Check the serial number on the items with the number recorded on the hand receipt. List any serial number differences.
g. If items are in maintenance, make sure the maintenance request is valid. Check all open maintenance requests with the
supporting maintenance facility.
h. Report all damaged equipment to unit maintenance personnel for repair.
i. Report all differences regarding property discrepancies to the accountable officer/PBO.
j. Recall and inspect all loaned property.
4. Post Inventory Actions
a. Submit adjustment documents to the PBO.
b. Reissue equipment down to the actual user.
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Conduct a Change of Primary Hand Receipt Holder Inventory
101-92Y-0004
Performance Evaluation Guide
Evaluation Preparation: Evaluate this task during a field training exercise or normal training exercise.
Brief soldier: Tell the soldier he will be evaluated on his ability to properly conduct a change of primary hand receipt holder
inventory.
Performance Measures
Results
1. Make a visual check of the conditions of items, IAW DA Pam 710-2-1.
GO / NO GO
2. Count all items listed on property book, IAW DA Pam 710-2-1.
GO / NO GO
3. Check end items for completeness (use SC/TM), IAW DA Pam 710-2-1.
GO / NO GO
 Check document register for property on order.
GO / NO GO
 Check annexes for shortages and overages.
GO / NO GO
4. Verify serial numbers, IAW DA Pam 710-2-1.
GO / NO GO
5. Check maintenance request (s) for validation, IAW DA Pam 710-2-1.
GO / NO GO
6. Check serviceability, IAW DA Pam 710-2-1.
GO / NO GO
7. Check property book accounting (manual and automated), IAW DA Pam 710-2-1
GO / NO GO
8. Check for accuracy and completion of hand receipts, sub hand-receipts, hand-receipt annexes and
component listing, IAW DA Pam 710-2-1.
GO / NO GO
9. Coordinate issuing, storing and turn in of supplies and equipment, IAW DA Pam 710-2-1.
GO / NO GO
10. Verify that all (10% cyclic), (25% quarterly), (50% semi-annual), and (100% annual) inventories are
performed, IAW DA Pam 710-2-1.
GO / NO GO
11. Identify corrective actions to been taken to rectify discrepancies, IAW DA Pam 710-2-1.
GO / NO GO
12. Review DA Pam 25-30 to ensure that the most current publication is used during the inventory, IAW DA
Pam 710-2-1.
GO / NO GO
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Evaluation Guidance: Score the soldier GO if all performance measures are passed. Score the soldier NO-GO if any performance
measure is failed. If the soldier scores NO-GO, show the soldier what was done wrong and how to do it correctly.
Appendix VIII:
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Appendix IX: "Guidance
Author
On C-of-C Inventories"
Tom Mackey
Getting started:
Do your research early while you are on staff. Get out and see the equipment you will be signing for if you have not seen it/used it
before. Having a working knowledge of the equipment in your unit will help. Get the TMs for the major stuff and familiarize yourself.
Formulate the plan you want to execute then talk/negotiate with the Company XO/Commander about the plan for the inventory once
you get closer in to starting your inventory. You have input in terms of what your standards and expectations will be for the
inventory. Make sure that the XO limits the amount of equipment turned in for upper level maintenance - if not, you will be traveling
to visit equipment all around post.
Go to Property Book and receive the inbrief for new (incoming) commanders at least 30 days out so you know what the PBO
policies are on property accountability. Get copies of the major hand receipts for the company (PBO, IPBO, and FMO). Also get a
copy of the Non-expendable Component Shortage Annex. This is a shortage annex of all non-expendable components by line of
property that the company is short. Only PBO can update the annex or order non-expendable shortages. Generally, you need a
Financial Liability Investigation of Property Loss (FLIPL) or other supply adjustment to add new non-expendable shortages. If the
unit is missing any components that are non-expendable, you need to address this immediately with the outgoing commander. The
unit should have all durable and expendable component shortages on a shortage annex in the supply room - the goal should be for
the outgoing commander to have placed all or as much as possible of the durable/expendable component shortages on order. Let
the outgoing commander leave without updating the non-expendable shortage annex at PBO and you become financially liable for
what’s missing.
Tell the XO to round up the most current TMs and SCs or get Xerox copies of the CEOI/BII/AAL listings (CEOI and BII have to be
present - AAL is nice to have). Have a day set aside about two weeks out from the start of the inventory when you can sit in the
supply room and verify on DA PAM 25-30 (CD ROM) that you have the latest TM/SC for the inventory. Write the date and TM
number on your copy of the PBO H/R (at the end of the inventory, do a MFR that you and the outgoing commander signs stating
what TM/SC and date you used for your inventory for each line item). Most things on the IPBO and FMO hand receipts do not have
a TM or SC. At a minimum, if its noun/nomenclature on the master hand receipt isn’t easy to understand, go back to the PBO for
clarification or a picture or something. Don’t just sign the property book if the hand receipt holder says an item he has is what’s on
the property book without verification. Again, do a memorandum that states what items were inventoried without the benefit of a
manual if all reasonable means were exhausted to find one.
After you have scrubbed the manuals, get a copy of all the sub-hand receipts in the company. Every property book line item should
have a component hand receipt. Verify that each of the component sub-hand receipts was derived from the most current TM/SC. If
not, then you and your new XO/Supply Sergeant have some work to do. Do this far enough out so that you are not making
component hand receipts while you do your inventory.
Inventory schedule:
Coordinate with the Company XO or Current Commander on your inventory schedule. The best advice is to do a complete major
hand receipt per session (i.e. a whole platoon or section). You should have time built in to reconcile each hand receipt that you
complete on a daily basis.
Have the section/platoon do an in-brief to you prior to going out and counting (it gives them a little more time to be straight and you
get an official introduction to the leaders in the section/platoon). Have the XO give the sections/platoons a standardized briefing
format (Organization, training status on METL/essential tasks, personnel manning, personnel issues, maintenance status, etc.). It
will help you figure out who is who in the company faster. Put the brief in your book for later reference.
For major line items, when feasible have the whole unit layout that line item on the same day. In a mechanized line unit, you should
see all BIFVs on the same day. In an HHC, you will probably not be able to do this because the mission is ongoing and coordination
will be difficult at best. When feasible, this is the best way to inventory.
Counting:
See and touch everything. You must personally verify each serial numbered item – initiate any AARs or ROS to fix the serial
numbers on the books during the inventory. The property book should be 100 percent accurate when you sign it. If something is in
maintenance, go and visit the equipment – don’t just count paperwork. The outgoing commander should work to minimize the
amount of equipment that is turned in for repair.
Have the unit lay out by the hand receipt (it should follow the TM or SC). As you go through the inventory, have a soldier follow
along with the TM/SC so you can use it for reference. This also allows you to do several things: check the hand receipt against the
TM/SC and verify the status of publications in the company (are the soldiers using the right manuals?).
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You should bring a ruler with you to the inventory. Especially if you are counting components that have specific measurements
outlined in the TM/SC (i.e. tools). The guy who comes in behind you may do it and you’ll have no excuses. Be fair, but use the
TM/SC as the standard - if it doesn't specify a measurement or dimension, use common sense.
Aside from accountability, this is your chance to see the serviceability of your unit’s equipment. You are also responsible for the
combat readiness of the unit. Do not count broken components. Have the outgoing commander order new ones.
Reconciliation:
Use a 2 or 3 ply paper copy of the sub hand receipts / component hand receipts when you do your inventory. This way, you can give
the Supply Sergeant the original so he can update the sub-hand receipts and you can keep a copy for your records. I used a copy of
the PBO h/r to verify serial numbers and the total count of line (end) items. I also used a spread sheet to account for end items
during the inventory (property by LIN down the left column, hand receipt numbers across the top, and the total of end items down
the right hand column).
See the re-signed hand receipt by the sub-hand receipt holders before you reconcile if possible. Also make sure that any
adjustments are initiated or completed (i.e. AARs, ROS, Statement of Charges, etc.). Have a system that allows you to reconcile
without rushing or cutting corners.
The goal should be to see any adjustment actions initiated and the sub-hand receipt re-signed before you leave for the day. ANY
MISSING COMPONENT THAT IS NONEXPENDABLE SHOULD SHOOT UP A RED FLARE – IT HAS TO BE ON THE PBO
SHORTAGE ANNEX OR IT NEEDS TO BE FOUND (IF NOT FOUND, GENERALLY A FINANCIAL LIABILITY INVESTIGATION OF
PROPERTY LOSS (FLIPL) IS THE ONLY WAY TO GET IT PUT ON THE SHORTAGE ANNEX).
Signing the books and responsibility afterwards:
DO NOT sign the master hand receipts until you are satisfied with your inventory. If there is something wrong on the books or the
non-expendable shortage annex is not updated and you sign, you just bought the deficiency. Go to PBO with the confidence that
property is squared away – spend the rest of your time in command commanding your company, not worrying about how to fix the
mess the previous commander left when you let him go.
Once in command, do your 10 percent monthly inventories and 100 percent sensitive item inventories religiously. You can find out
what LIN numbers of property are due each month, put these inventories on the training schedule so that they happen to standard.
Look at components during the 10 percents (inventory using the component hand receipt).
Plan and execute recovery maintenance and inspections/inventories. I used these to keep hand receipt holders honest and
interested in the accountability and serviceability of their property. Bottom line is combat readiness. You can't do everything as a
commander, so have "trusted agents” help with recovery inventories as well as 10 percents and sensitive item inventories. I always
inspected a different platoon during each recovery. My XO and 1SG did the other two line platoons. I had one of the platoon leaders
look at the company headquarters platoon equipment. Have the results of the recovery inspection/inventory turned in to the supply
sergeant so the hand receipts can by updated. The completion of recovery results in the sub-hand receipt holders signing an
updated hand receipt.
When your time comes to turn over the company, plan out and execute a pre-change of command inventory. Do not blow this off!
Use this inventory to get things straight for the new commander and to emphasize what your standard will be to your company
during the change of command. How well things go will be a reflection of your tenure in command – your out-brief with your
Battalion/Brigade Commander will probably be your last impression other than the ceremony. Last impressions are lasting ones. I
had my OER counseling immediately following the change of command out-brief for both of the companies I commanded.
Bottom line on the change of command inventory: Have a standard for it and do not compromise your standard. You will be able to
put this behind you and concentrate on the fun aspects of company command if you do it right. If not, you will continue to revisit this
throughout your command or pay for it at the end.
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AR 735-5 Accountability and Responsibility
AR 735–5 • 28 February 2005 5
Section II
Accountability and Responsibility
2–7. Accountability
Accountability is the obligation of a person to keep records of property, documents, or funds. These records show
identification data, gains, losses, dues-in, dues-out, and balances on hand or in use.
2–8. Responsibility
Responsibility is 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, safekeeping, and
disposition are provided.
a. Types of responsibilities. Figure 2–1 shows the different types of responsibility and their relationship to the levels
of command. The five different types of responsibility are-—
(1) Command responsibility. The obligation of a commander to ensure all Government property within his or her
command is properly used and cared for, and that proper custody, safekeeping, and disposition 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-—
(a) Ensuring the security of all property of the command, whether in use or in storage.
(b) Observing subordinates to ensure their activities contribute to the proper custody, care, use, safekeeping, and
disposition of all property within the command.
(c) Enforcing all security, safety, and accounting requirements.
(d) Taking administrative or disciplinary measures when necessary.
(2) Supervisory responsibility. The 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, safekeeping, and disposition are
provided. It is inherent in all supervisory positions, is not contingent upon signed receipts or responsibility
statements and cannot be delegated. It arises because of assignment to a specific position and includes-—
(a) Providing proper guidance and direction.
(b) Enforcing all security, safety, and accounting requirements.
(c) Maintaining a supervisory climate that will facilitate and ensure the proper care and use of Government property.
(3) Direct responsibility. The obligation of a person to ensure all Government property for which he or she has
receipted, is properly used and cared for, and that proper custody, safekeeping, and disposition are provided. Direct
responsibility results from assignment as an accountable officer, receipt of formal written delegation, or acceptance
of the property on hand receipt from an accountable officer. Commanders, and/or directors of separate TDA
activities will determine and assign in writing those individuals who will have direct responsibility for property.
(4) Custodial responsibility. The obligation of an individual for property in storage awaiting issue or turn-in to
exercise reasonable and prudent actions to properly care for, and ensure proper custody, safekeeping, and disposition
of the property are provided. Custodial responsibility results from assignment as a supply sergeant, supply
custodian, supply clerk, or warehouse person, and is rated by and answerable directly to the accountable officer or
the individual having direct responsibility for the property. Responsibilities include-—
(a) Ensuring the security of all property stored within the supply room and storage annexes belonging to the supply
room or SSA is adequate.
(b) Observing subordinates to ensure their activities contribute to the proper custody, care, safekeeping, and
disposition of all property within the supply room and storage annexes belonging to the supply room or SSA.
(c) Enforcing all security, safety, and accounting requirements.
(d) When unable to enforce any of these, reporting the problem(s) to their immediate supervisor.
(5) Personal responsibility. The obligation of a person to exercise reasonable and prudent actions to properly use,
care for, safeguard and dispose of all Government property issued for, acquired for, or converted to a person’s
exclusive use, with or without receipt.
b. Responsibility relationships.
(1) Command responsibility and supervisory responsibility depend on the location of the property within the chain
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of command. This responsibility is a part of a job or position and is incurred by assuming that command or
supervisory position. It cannot be delegated.
(2) Direct responsibility is a formal assignment of property responsibility to a person within the supply chain who
has the property within his or her custody, but not necessarily in their possession or for their use. Accountable
officers always have direct responsibility unless it has been specifically assigned to another person. Accountable
officers may delegate such responsibility by written designation or by issue of the property on a hand receipt.
(3) Personal responsibility always accompanies the physical possession of property.
c. Responsibility for public funds. A person who receives or handles public funds has personal responsibility for
safeguarding those funds until they are deposited with a disbursing officer. That person is financially liable for the
full value of the loss of funds when the loss is attributable to their personal negligence or misconduct.
2–9. Relationship between accountability and responsibility
Accountability pertains to maintaining formally prescribed property records for a property or sales account. It is an
obligation officially assigned to a specific person and may not be delegated. Responsibility pertains to the care,
custody, safekeeping and disposition of Government property. The specific type of responsibility depends on the
relationship of the person to the property. Accountability and the five types of responsibility are separate
obligations. They are incurred for separate reasons.
a. Accountability and each type of responsibility carry specific duties. Financial liability can be assessed against any
person who fails, through negligence or misconduct, to perform those duties and where such failure is the proximate
cause of a loss to the U.S. Government. (See para 13–29c.)
b. The appointment as an accountable officer for a stock record account and/or a property book account carries with
it responsibility as follows:
(1) At the stock record account level, the appointment as an accountable officer carries with it direct responsibility
for all the property carried on the stock accounting records. This direct responsibility may be further delegated to the
storage supervisor.
(2) At the property book level, the appointment as a PBO carries with it direct responsibility for all the property
carried on the property book records that has not been issued on hand receipt. Property issued by a PBO on hand
receipt (called the primary hand receipt) carries with it the delegation of direct responsibility for the property listed.
Further hand receipting (subhand receipting) does not transfer direct responsibility nor relieve the primary hand
receipt holder of his or her duties.
c. Any member of the U.S. Army, civilian or military, may be charged with responsibility for property.
d. A contractor is charged with direct responsibility for specifically identified GFP provided to the contractor under
the terms of the contract.
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AR 710-2 Procedures for Hand Receipt Holders
AR 710-2 8 July 2005
Appendix F
Procedures for Hand Receipt Holders
F–1. General
a. The Army provides an organization with the equipment and materiel it needs to accomplish its mission. Most of
that property is listed on the unit’s property book and has been signed for by the property book officer (PBO). To
track all property, the PBO is required to periodically have it inventoried and ascertain existence. Generally, AR
710–2 requires all property to be inventoried at least once a year. Some types of sensitive items such as weapons,
ammunition, and night vision sights must be inventoried monthly or quarterly. Also, whenever a new person takes
over the property book, an inventory must be done to ascertain existence of all the property for which the new
person is signing.
b. When the PBO issues items to an individual for his or her use or to a supervisor for a subordinate to use, the
person receiving the property from the PBO signs a receipt for the property. This receipt is called a primary hand
receipt and it documents to whom the PBO gave that property. The person who signs for the property from the PBO
is called the primary hand receipt holder (PHRH) and by his or her signature has indicated that he or she has
received the property and accepts responsibility for it. If the PHRH then further issues that hand receipt, it shows
that the subordinate now has the property. The subordinate who received the property and signed the subhand
receipt is called the subhand receipt holder (SHRH). By signing the subhand receipt the SHRH acknowledges that
he or she has received the listed property and now has the responsibility for it. Whenever a new person takes over
the hand receipt or subhand receipt, an inventory must be done to make sure that all the property listed on the hand
receipt and being signed for is actually there.
c. If you are a hand receipt holder (HRH), your signing of the hand receipt signifies you agree to take care of the
property and return it, when requested to do so, in the same condition it was in when you received it (less any fair
wear and tear). Failure to satisfy that agreement can mean that you will pay for the missing or damaged property
unless you can prove that it was not lost or damaged by your negligence. DA Pam 710–2–1, chapters 5 and 6,
contain much information that will help you manage your hand receipts. The pamphlet also has information on some
special types of hand receipts (HRs) such as equipment receipts, shortage annexes, and tool crib issues. Even if you
are supported by an automated property book system, the basic procedures in the pamphlet provide a helpful guide
and can even save you out-of-pocket money.
F–2. Component Hand Receipt/Shortage Annex
You may be given a component hand receipt (CHR) to sign or shortage annex initialed by the issuer, if you are
receiving a set, kit, or outfit (SKO) or an end item that has components issued with it. The components that make up
a SKO are listed in the supply catalog (SC) or component list (CL) for that SKO. The components that are issued
with the end item are listed in that item’s technical manual (TM).
a. The CHR is a list of all those component items that make up the SKO or come with the end item but are not
listed separately on your hand receipt (HR). You are responsible for them too and must turn them in when you turn
in the primary item. The CHR should not list the items that are consumed in use, such as string, wire, paint, solder,
or sandpaper. When you are the supervisor, the end item SKO you are receiving, is listed in the heading of the CHR
and when you sign it you are accepting responsibility only for the components listed below it (see DA Pam 710–2–
1, figure 6–2). When you are the user, the end item SKO you are receiving, is listed in the heading and the body of
the CHR and when you sign it you are accepting responsibility for the end item as well as all the other components
listed below it (see DA Pam 710–2–1, figure 6–3).
b. The shortage annex is a different kind of document even though it uses the same form as the CHR. The shortage
annex lists the components that you did NOT get with your SKO or end items, even though the SC, CL or TM
shows them as included. Whoever issued you the end item will initial the quantity column of the form to verify the
items and quantities you are short. Since you do not sign the shortage annex, the end item listed at the top of the
shortage annex will also appear on your regular HR or SHR. When all the missing items listed on the shortage annex
have been issued to you, your SKO or end items will be complete and the shortage annex will be destroyed.
c. The shortage annex, SC, CL, TM, and CHR are good aids to use during your inventories to make sure you still
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have all those items that go along with your end item or SKO. Be certain to use the most current version of the TM
or SC. (See DA Pam 25–30 for current listing.)
F–3. Inventories
To track all the property issued to units, periodic inventories are conducted to ensure the property is still in place and
in usable condition. AR 710–2, table 2–2 lists the various types of inventories and how often they must be
performed. A part of the PBO’s responsibilities is to ensure that those inventories are accomplished when needed.
To do this the PBO will remind (in writing) the PHRHs when to conduct an inventory and, if cyclic, what items to
include. The PBO will also request a response from the PHRH (in writing) to document when the inventory was
completed and the results of that inventory. The PBO must also do his or her own inventory by making sure all the
hand receipts are up-to-date and signed by the proper persons, and then physically counting all the other property
that is not on a valid hand receipt.
F–4. Inventory procedures
All HRHs must conduct the required inventories when requested to do so and provide a written statement to the
PBO of the results of that inventory. To conduct a proper inventory, take the following steps:
a. Verify all hand receipts are current and all turn-ins and issues (change documents) have been posted to your copy
of the HR.
b. If you have some items that are subhand receipted to your subordinates—
(1) Instruct the SHRH to do an inventory (if cyclic, identify the items to be inventoried).
(2) Ensure that the SHRH has a current copy of the subhand receipt to use to conduct the inventory.
(3) Require a written response from the SHRH stating the date and results of the inventory.
c. Physically locate and count each item listed on your HR that is not listed on a valid subhand receipt. If possible
all items should be brought to one central location. If the item has a serial number, verify that the number on the
item matches the serial number shown on your HR.
(1) When you have several of the same items, affix a unique sticker with a discrete number or other identifying
mark to each individual item as it is counted. If the items are too small to tag, collect them all in one place or
container and count them all at the same time. This will help preclude counting the same item twice.
(2) If the items being counted are SKO, use the CL or current SC to ensure all the required tools, parts, and so on,
are in place or otherwise accounted for (shortage annex) before considering the SKO as on hand. When possible use
a mat or locator sheet that shows the outline and has a place for each required item. This ensures all items are
correctly identified and counted.
(3) When items are spread among several locations, inventory all like items at the same time to preclude items from
being moved during the inventory and being double-counted or missed.
d. Look over each item when it is counted to ensure it has no obvious damage or other indications that it might be
unserviceable; for example, scars, across the top of a radio case or a broken handle on a screwdriver.
e. Report to the PBO any extra property discovered during the inventory. If additional quantities (more than are
posted to your HR) are found, turn them in to your PBO or have the PBO add them to your HR.
f. Complete the inventory as soon as possible. Do not delay completion of the inventory because you are trying to
locate missing equipment.
g. Prepare a memo showing the results of the inventory. Note any shortages. Sign and date the memo. If you are the
PHRH, send it to the PBO. If you are the SHRH, send it to your PHRH. Keep one copy in your file.
h. Initiate adjustment action (such as, cash collection voucher, statement of charges, or report of survey) for any
missing items per AR 735–5. If the items are found later, adjustment documents can be changed or canceled
accordingly.
i. Make sure your HR is adjusted to reflect the results of your inventory.
F–5. New HRHs
If you are a new HRH or are assuming an HR from someone, inventory all the property, including components of
end items, and verify the serial numbers before you sign the HR. Whenever possible do the inventory jointly with
the outgoing HRH. Once you sign the HR you are responsible for the property and are held accountable. Verify
component hand receipts and shortage annexes if there are any. For items on subhand receipts, verify that the SHRH
is still authorized to have the property and is aware of his or her responsibility to safeguard the property, and obtain
a current inventory from him or her. If time or distance prevents you from personally counting all your property, you
may have someone assist in the inventory; however, you will still be responsible for the property. When distance
prevents you from physically viewing your property or randomly checking on it between inventories, you should
consider issuing it on a subhand receipt to someone at that location.
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F–6. Helpful hints
a. Keep your hand receipts current.
b. Make sure all your items are accounted for on a primary hand receipt (or a subhand receipt when necessary.)
c. Verify quantities and serial numbers before you sign.
d. Annotate your HR with the location or subhand receipt number next to each item listed.
e. Do not loan property to another organization unless the action is approved by the PBO or commander.
f. Randomly spot-check the location and the physical condition of your property between inventories.
g. When you no longer need an item, turn it in or request disposition from the PBO.
h. Always keep copies of your turn-in and issue documents until they have been posted to your HR. Destroy all hand
receipt transactions during the hand receipt update process once you have verified that the transactions have been
posted.
i. Make sure change documents are posted to your hand receipt at least every 6 months.
j. Maintain a current copy of all memos documenting the results of the inventories of your SHRHs.
k. Frequently remind SHRHs of their responsibility to safeguard their property.
l. Make sure your SHRHs do not leave your unit without clearing their subhand receipts.
m. Make sure damaged or missing items are reported in a timely manner.
n. Store your equipment in a secure area. Report any indications of theft or break-in to your supervisor, unit
commander, or first sergeant.
o. Make sure the property you are signed for is protected when you go on leave or TDY. If you plan to be absent
more than 30 days, have a temporary hand receipt holder assume your HRs during that time. Do a joint inventory
before you depart and again when you return.
p. Report to your supervisor, unit commander, or first sergeant any circumstances that make it impossible to secure
your property from loss or theft.
q. Clear your hand receipt or transfer your property responsibility to your successor before you leave your unit.
Obtain a signed receipt.
r. Update subhand receipt holders before Master Hand Receipt is updated with the PBO.
s. Read and understand the PBO guidelines (if provided) for management of property and required inventories.
F–7. Summary
Being a good hand receipt or subhand receipt holder is not difficult nor does it have to be hazardous to your bank
account. You cannot forget about your responsibilities. Keep the few simple rules above in mind, and treat the
Army’s property as if it were your own.
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Classes of Supply
Classes of Supply
Class 1 – Subsistence, including free health and welfare items.
Class 2 – Clothing, individual equipment, tentage, tool sets and tool
kits, handtools, administrative, and housekeeping supplies and
equipment (including maps). This includes items of equipment,
other than major items, prescribed in authorization/allowance tables
and items of supply (not including repair parts.)
Class 3 – POL, petroleum and solid fuels, including bulk and
packaged fuels, lubricating oils and lubricants, petroleum specialty
products; solid fuels, coal, and related products.
Class 4 – Construction materials, to include installed equipment,
and all fortification/barrier materials.
Class 5 – Ammunition, of all types (including chemical, radiological,
and special weapons), bombs, explosives, mines, fuses,
detonators, pyrotechnics, missiles, rockets, propellants, and other
associated items.
Class 6 – Personal demand items (nonmilitary sales items).
Class 7 – Major items: A final combination of end products which is
ready for its intended use: (principal item) for example, launchers,
tanks, mobile machine shops, vehicles.
Class 8 – Medical material, including medical peculiar repair parts.
Class 9 – Repair parts and components, including kits, assemblies
and subassemblies, reparable and nonreparable, required for
maintenance support of all equipment.
Class 10 – Material to support nonmilitary programs; such as,
agricultural and economic development, not included in classes 1
through 9.
References
AR 30–22
AR 700–84, CTA 50–900, CTA 50–970
AR 11–27, AR 700–36, AR 710–2, FM
10–13, FM 10–18, FM 10–68, FM 10–
69, FM 10–71, SB 710–2, TM 5–675
AR 420–17
AR 190–59, AR 190–11, AR 190–13,
AR 190–51, AR 700–19, AR 710–2,
SB 700–2, SB 708–3, FM 9–38, TM 9–
1300–206
AR 700–23
AR 710–1, FM 704–28, SB 700–20,
Appropriate authorization documents.
AR 40–61, CTA 8–100
AR 710–2, AR 710–1, Appropriate
TMs
CTA 50–909
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Determining Funding Source for Shortages
DA Pam 708-2 Table 3-25
AR 710-1, Ch. 5-3 para. b(7)
Stock funded vs. PA funded: Procurement Appropriation (PA) funded equipment includes all items
purchased using the General Administration Account (GA) Funds. Stock funded equipment includes all
items purchased using the unit’s organization account. All MTOE equipment is not PA funded; several line
items on the MTOE require unit funding and must be included in budget forecast requirements each fiscal
year. Other stock funded equipment which should be considered during budget forecasting includes CTA 50909 equipment (i.e. tentage), CTA 50-900 equipment (i.e. holsters, compasses), and stock funded component
shortages.
When researching a LIN/NSN using FEDLOG: The 2nd character of the MATCAT (material category
structure code, see sample) is used to determine if the item is PA, OMA, or stock funded. When reviewing
the excess/shortage listing (provided by PBO), or the capital listing, the ABA code is used to determine if the
item is stock funded.
A-Q: PA (Procurement Appropriation) funded, no cost to unit
3, 5, R – Z: OMA (Operation and Maintenance Army) Appropriation, no cost to unit, usually local purchase
or force modernization
2: Stock Funded, comes from unit funds
Requisition Requirements: Requesting stock funded shortages requires approval to use organization funds.
PBO will not order without written approval from the unit budget officer, S4 for each battalion, and
Commander/Budget Officer for separate companies. PA/OMA funded shortages are automatically ordered
by the property book office when lateral transfers are not pending to fill shortages
Army Master Data File Response for NSN 6625-01-026-9623
Item Name: CONTROL,LIGHT SOURCE,REMOTE
Effective Date: 1 Mar 2006
Nomenclature: RCU Z-AHP/TSEC
ACT
ADDL
SCMC
7U
ARI
AEC
1
SOS
B16
MATCAT
GP1TS
AAC
B
PS
E
LIN
R71604
ARI RIC(S)
UNIT PRICE
579.67
LCC
A
DML
D
PHRASE
STATEMENT
FC
UM
MEAS-QTY
RICC
2
ARC
N
SRC
SCIC
6
ADP
PMI
MR
RC
SERVICEABLE CREDIT VALUE
PHRASE
CODE
UI
EA
CIIC
7
ESDC
EIC
LZP
EC
A
ICC
8
SLC
0
HMIC
P
CC
N
UNSERVICEABLE CREDIT VALUE
RELATED
NSN/MCN
UI
REL
UM
REL
MEAS QTY
REL
QTY PER
ASSY
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Sample: Assumption of Command Orders
DEPARTMENT OF THE ARMY
HEADQUARTERS AND SUPPLY COMPANY
96th AVIATION SUPPORT BATTALION, 101st CAB
APO AE 09369
AFZB-KF-A
16 February 2016
MEMORANDUM FOR RECORD
SUBJECT: Assumption of Command By Authority of AR 600-20, Paragraph 2-6
The undersigned assumes command of Headquarters and Supply Company, 601st Division
Aviation Support Battalion, 101st CAB, APO AE 09250, UIC: WJERTO, effective 6 July 2000.
JOE Q. PUBLIC
CPT, QM
Commanding
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Sample: Signature Cards
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Sample: Signature Cards
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Sample: DD 1348-1a for turn-in
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1 2 3 4 5 6 7
D I
OD
CE
N
T
RI
M
FROM &
S
D6Z
2 2 2 2 2 2 2
3 4 5 6 7 8 9
4 4 4 4 4 5 5 5 5 5 5 5 5 5 5 6 6 6 6 6 6 6 6 6 6 7 7 7 7 7 7 7 7 7 7 8
5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0
U I QUA NTITY
NS
I S
T
SUPPLES MENTA RY
E A DDRESS
R
S
I
G
F
U
N
D
DISTRIBUTION
PROJECT
P
R
I
RDD
E EA
QL T
D E
A
D
V
RI
O C M
/ O G
P N T
D
H
EA 00003
1.
UNIT PRICE
DOLLA RS
TOTAL PRICE
DOLLA RS
35 00
5. DOC DATE 6. NMFC
PBO ENTERS DOCUMENT
NUMBER HERE
2. SHIP FROM
CTS
CTS
3. SHIP TO
A/1-101
APO AE
09369
4. MA RK FOR
105 00
7. FRT RA TE
10. QTY. REC' D 11. UP 12. UNIT WEIGHT
SSA, A/96th ASB
APO AE 09369
8. TYPE CA RGO
13. UNIT CUBE
9. PS
14. UFC
15. SL
16. FREIGHT CLA SSIFICA TION NOMENCLA TURE
17. ITEM NOMENCLA TURE
DETECTOR KIT, GTP323MM
18. TY CONT
G04106
6640-00-244-9478
19. NO CONT
20. TOTA L WEIGHT
22. RECEIV ED BY
21. TOTA L CUBE
23. DA TE RECEIV ED
SSA Signs, dates
enters QTY Rec’d
GREGORY W. BESAW
WO1, QM
Property Book Officer
Sample DD Form 1348-1a
Sample: DA 2765-1 Request for Issue
Sample: DA 2765-1 Found on Installation
Sample: Hand Receipt Shortage Annex
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Completion instructions by column or block for DA Form 2062 prepared as a hand receipt annex.
When using the preprinted DA Form 2062, most of the data for the following instructions will already be printed.
(1) Title Enter the consecutive annex number after the title.
(2) From Enter the same data recorded on the hand or subhand receipt to which the annex applies.
(3) To Enter the same data recorded on the hand or subhand receipt to which the annex applies.
(4) Hand Receipt Number Enter the same data recorded on the hand or subhand receipt to which the annex applies.
(5) End Item Stock Number Enter the stock number of the item for which shortages exist. Enter the LIN if the item has one.
(6) End Item Description Enter the description of the item for which shortages exist.
(7) Publication Number Enter the publication number listed for the end item on the hand or subhand receipt (ink or pencil
entry). Include current changes, if any.
(8) Publication Date Enter the date of the publication listed for the end item on the hand or subhand receipt (ink or pencil entry).
(9) Quantity Enter the number of end items to which the annex applies.
(A thru F)
Column a Enter the stock number of the missing item.
Column b Enter a description of the missing item.
Column c Enter the accounting requirements code (ARC) of the missing item (pencil, ink, or typewriter entry).
Column d Leave blank.
Column e Enter the unit of issue of the missing item (pencil, ink, or typewriter entry).
Column f Leave blank.
1. Enter the quantity missing for each item listed. Line out all unused blocks in columns with recorded quantities.
2. Advance all quantities to the next quantity column when quantities change. Quantities must be advanced when the person that
validated the shortages is replaced.
3. The person filling the position identified in the “From” block will initial and date the last page under the last recorded item (ink
entry). Shortages must be validated by the current responsible person.
Page Self Explanatory. Note. Make all entries in ink or by typewriter unless otherwise stated.
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Commander’s
Change of Command Checklist
OUTGOING COMMANDER
Schedule Change of Command briefings with the next level commander and Property Book
Office from which property was issued.
Schedule the joint inventory on the Training Schedule.
Recall all unit property loaned out.
Update all change documents to subhand receipts.
Reconcile subhand receipts and annexes to master hand receipts.
Turn-in unserviceable property to the maintenance activity for technical inspection and repair.
Prepare adjustment documents for shortages. Ensure they are submitted to the Property Book
Officer for posting at least two days prior to the signover of hand receipts to the incoming
commander.
INCOMING COMMANDER
Receive briefing from the Brigade Property Book Officer. Copies of the current updated hand
receipts, shortage annexes, Dollar Value/Capital Equipment listing, Due-in listing, and the
Brigade PBO Change of Command Guide are provided during this briefing.
Must be briefed by other Property Book Officers from which property was issued.
Meet subhand receipt holders prior to conducting joint inventory.
Reconcile subhand receipts and annexes to master hand receipt prior to conducting 100% joint
physical inventory.
Conduct 100% joint physical inventory. This includes all BII and COEI. You should not accept
responsibility for any property without physically inventorying and ensuring it is on a valid
subhand receipt.
Use an inventory ledger to record discrepancies discovered during the reconciliation of subhand
receipts and shortage annexes, and during joint physical inventory.
The joint physical inventory will also include the complete inventory of unit facilities to include a
room-by-room inspection to identify damage and to ensure that locks are serviceable and keys
are present.
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INCOMING COMMANDER (CONT'D)
Shortages discovered during the inventory will be accounted for IAW AR 735-5. Ensure
adjustment documents are initiated by the outgoing commander.
Use current publications (SC, TM, etc…) to inventory. Check DA PAM 25-30 and download the
current publication from the Army Publishing Directorate (https://www.apd.army.mil). Prepare a
memorandum for record listing publications by number, title, change number, and date.
Verify all serial numbers and USA Registration Numbers.
Inventory property in maintenance activity. Ensure serial and registration numbers are verified
against the workorder, hand receipt, and the equipment.
Inspect absentee records and baggage.
Inspect OCIE (TA-50) and record files. Ensure all personnel have received OCIE from CIF and
that records are on file.
Ensure adjustment documents are posted to the hand receipts as soon as possible and at least
two days prior to the scheduled signover date.
Schedule a hand receipt signover with the Brigade Property Book Officer and other PBO's from
which property was issued.
Prepare a new DA Form 1687 to allow your Supply personnel to sign for property. This form is
commonly known as a Signature Card.
Complete your "Letter of Completion", "Joint Inventory After-Action Review", and "Change of
Command Outbrief" memoranda, along with a memorandum for record detailing the publications
used in the inventory.
Have Assumption of Command orders (at least two copies) for the signover of hand receipts.
You must provide a copy of the orders and DA Form 1687 (stamped and approved by the PBO)
to your supporting Class II, IV & VII Warehouse.
A minimum of 30 calendar days will be allowed to conduct the Change of Command inventory. If
an extension is needed, you must request additional days from your appointing authority. The
number of days granted must be in writing. A copy of the extension must be provided to the
Property Book Officer. Ensure you reschedule the hand receipt signover date.
Sign for the Unit's property on schedule.
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Acknowledgment
Of Change of Command Briefing
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PBO Joint Outbrief Checklist for Commanders
Unit:
Date:
1. Did you do a 100% joint inventory?
YES/NO
2. Did you inventory equipment by component?
YES/NO
3. Are all shortages accounted for on an adjustment document?
YES/NO
4. Are you satisfied with the hand receipt?
YES/NO
5. Is 100% of your property subhand receipted?
YES/NO
6. Are you familiar with procedures in annotating your working copy of the automated
hand receipt?
YES/NO
7. Do you understand that it is your responsibility to insure that all receipts, turn-ins,
and lateral transfers are accomplished IAW DA PAM 710-2-1?
YES/NO
8. Do you understand that discrepancies found on cyclic inventories should be
resolved by the appropriate Property Book team using your supporting documentation prior
to signing the hand receipt or the cyclic inventory?
YES/NO
9. Do you understand that units will not laterally transfer property external to the
brigade without the PBO initiating lateral transfer directives or a higher HQ FRAGO?
YES/NO
10. Do you understand that excess property must be turned in IAW AR 710-2?
YES/NO
11. Do you understand that property on hand in your unit, if not on accountable records,
must be processed as “found on installation” (FOI)?
YES/NO
12. Have you informed the PBO of any discrepancies on the hand receipt and initiated
adjustment action or provided supporting documentation to adjust the hand receipt?
YES/NO
13. Was all equipment inventoried using DA PAM 25-30, referencing current
publications? If no, has written documentation been provided stating what procedure was
used to account for components?
YES/NO
Joint Inventory Statement
A 100% joint physical inventory was conducted between _____
______ and ____
_______ on ___ ____.
All property on hand receipt from BDE PBO, 101st CAB has been inventoried. Overages and shortages of end item
components discovered prior to and during the inventory have been processed IAW current supply directives.
Discrepancies discovered during the inventoried have been adjusted IAW AR 735-5.
No further action is pending against the Outgoing Commander._________(Incoming signs)
The following actions are pending against the Outgoing Commander.______________________(attach MFR)
Outgoing Commander
Incoming Commander
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It’s all yours, Commander!
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