Lesson 4/Learning Event 4
Learning Event 4
ACCOUNTABILITY AND RESPONSIBILITY, HANDLING OF DAMAGED PROPERTY, REPORT OF
SURVEY
This learning event covers policies and procedures for accounting for US
Army property.
It defines accountability and responsibility, handling of
damaged property, and reports of survey.
ACCOUNTABILITY
Accountability is the obligation of a person to keep an accurate record of
property, documents, or funds.
It is imposed by law, lawful order, or
regulation. It is concerned primarily with maintaining formal records that
contain item identification data, quantities, values, balances, and property
transactions.
RESPONSIBILITY
Responsibility results from the possession of property or the command or
supervision of others who have possession of property. It involves a basic
obligation for the proper custody, care, use, and safekeeping of government
property. Any person may incur responsibility for the care and custody of
property, even if the person has not signed a receipt for it.
Responsibility is based on possession of the property or the scope of the
individual's employment or duty. The assignment to duty may be by written
or oral orders of a superior. Examples of responsibility incurred in this
way
are
command
responsibility,
supervisory
responsibility,
direct
responsibility, and personal responsibility.
Command Responsibility. This is the obligation of a commander to ensure the
proper care, custody, and safekeeping of all government property within his
or her command. It is the special relationship between a commander and the
property within his or her command. It is inherent in command and cannot be
delegated. It is evidenced by assignment to a command position at any level
and includes--
Ensuring the security of all property of the command, whether in use
or in storage.
Observing subordinates to ensure that their activities contribute to
the proper custody, care, use, and safekeeping of all property within the
command.
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