Supply Activities
Study Guide
Army units are divided between Table of Organization
and Equipment (TOE) units that are doctrinally defined
operational Army field units, and Table of Distribution
and Allowances (TDA) non-tactical, non-doctrinal units
such as fixed facilities, command and control
headquarters, and other Army/Joint organizations.
TDA units are organized to perform specific missions for
which there are no appropriate TOEs and are discontinued
as soon as their assigned missions have been
accomplished.
Modification Table of Organization and Equipment
(MTOE) form the "go to war" units of the Army,
whether those units are direct combat (infantry,
armor, artillery), CS (engineer, signal, military police)
or (quartermaster, maintenance, medical) units.
CLASSES OF SUPPLY
I
II
III
IV
V
Subsistence to include bottled water and ice
Clothing and equipment
Petroleum, Oil, and Lubricants (POL)
Construction and barrier material
Ammunition
VI Personal convenience items
VII Major end items (tanks, truck, etc.)
VIII Medical supply
IX
X
Repair parts
Nonmilitary material
DEFINITION OF ACCOUNTABILITY
• Accountability is the obligation of a person to keep
records of property, documents, or funds. These
records show identification data, gains, losses, duesin, dues-out, and balances on hand or in use. (Para 27, AR 735-5)
DEFINITION OF 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. (Para 2-8,
AR 735-5)
TYPES OF RESPONSIBILITY
1. Command Responsibility
2. Supervisory Responsibility
COMMANDER
3. Direct Responsibility
4. Custodial Responsibility
5. Personal Responsibility
RECEIPT
Items can be hand receipted to individuals using the
following three forms:
1. DA Form 2062- Hand receipt holders and items longer
than 30 days.
2. DA Form 3161- Temporary hand receipt for less than 30
days.
3. DA Form 3749 – Equipment Receipt to assign
responsibility for property that is issued to the same person
for brief recurring periods
Nonexpendable Property
Personal property that is not consumed in use and that
retains its original identity during the period of use and an
accounting requirement code (ARC) of “N.”
Example: Major End Items such as vehicles, weapons, radios
Expendable Property
Property that is consumed in use, or that loses its identity in
use. It includes items not consumed in use with a unit cost of
less than $300 and having a controlled inventory item code
(CIIC) of “U” or “7”, and an accounting requirement code
(ARC) of “X.”
Examples: Repair Parts, Training Aids, and Office Supplies
Durable Property
Personal property that is not consumed in use, does not
require property book accountability, but because of its
unique characteristics requires control when issued to the
user. (ARC “D”)
Examples: Hand tools and Desks
Note: Commanders are authorized to adjust up to $100 for
damaged or loss of durable hand tools per incident (Para 1419, AR 735-5.
Real Property
Consists of lands and improvements to land, buildings, and
facilities, including improvements and additions, and utility
systems.
Examples: Land, Improvements to Land, Buildings and
Facilities, and Utility distribution and Sanitary Systems.
Installation Property
Nondeployable property issued to a unit under the authority
of a CTA or other HQDA-approved or NGB authorization
documents, except expendable item and personal clothing.
AR 735-5
POLICIES AND PROCEDURES FOR
PROPERTY ACCOUNTABILITY
1. Prescribes basic policies and procedures to account for property.
2. Prescribes procedures to be used when property is lost, damaged
or destroyed.
DA Form 3161
3. Provides authorized methods to obtain relief from property
responsibility.
4. Defines the Command Supply Discipline Program.