Lesson 4/Learning Event 3
PBO, who will resolve the matter.
The AR 735-11 contains the procedures
used to account for lost, damaged, or destroyed tools stored in the
In addition to the receipt and issue of
inventories are used to account for property.
Change of responsible officer inventories are taken when the officer
This inventory is jointly conducted by the incoming and
outgoing officers. All the unit property is inventoried at that time.
Annual inventories are conducted by the responsible officer.
inventory is based either on the date of last change of responsible
or the annual inventory, whichever is Later. A cyclic inventory may
in lieu of the annual inventory.
Cyclic inventories are conducted by the responsible officer, in lieu
of annual inventories, when the officer elects to do so or when the property
book is kept at other than unit level and the PBO requires it.
Change of PBO inventory is taken when the PBO is changed.
inventories are conducted jointly by the outgoing and incoming PBOs.
Annual property book inventories are required when property books are
kept at other than the using unit level.
The PBO conducts these
Maintenance operations require many tools and equipment. Some tools, such
as the general mechanics' tool kit, are usually issued to the mechanic.
Other specialized tools and test equipment are made available on an as-
Initial issue and replacement tools are obtained through
the unit supply.
When assuming command of the unit, commanders also assume responsibility for
unit property. They may use hand receipts to further assign responsibility
to specific individuals. When an item has not been further assigned by a
hand receipt, the commander is responsible.