- AR 735-5Publication
Relief of Responsibility and Accountability
AR 735-5 is the regulation for relieving Soldiers and civilians of responsibility and accountability for Army property: adjusting property records after loss, damage, destruction, or theft, and running the financial liability investigation of property loss. It is the source of the FLIPL process and the definitions of command, supervisory, direct, custodial, and personal responsibility. Any leader who signs for property should know these terms.
- Reference
Accountability and the five types of responsibility
Accountability is a records function; responsibility is a person's obligation for property. Knowing which type of responsibility you hold tells you what you can be held liable for.
- Board question
What are the five types of responsibility for Army property?
Command responsibility, supervisory responsibility, direct responsibility, custodial responsibility, and personal responsibility. Command responsibility belongs to the commander and cannot be delegated. Direct responsibility belongs to the person who signed for and has physical possession. Personal responsibility belongs to whoever has the item in hand at the moment.
- Board question
What is the difference between accountability and responsibility?
Accountability is the obligation to keep records showing what property exists, where it is, and what condition it is in. It is a records function that runs through the property book officer. Responsibility is the obligation of an individual to care for and safeguard property in their possession or under their supervision. A commander can be responsible for property that a property book officer is accountable for.
- AR 600-20Publication
Army Command Policy
AR 600-20 is the command policy regulation: chain of command, military discipline and conduct, prohibited relationships, equal opportunity, harassment prevention and response, and the commander's authority over Soldiers. It is the single regulation most often cited at boards and in adverse actions. It is revised frequently -- verify the current edition before quoting a paragraph.
- ADP 7-0Publication
Training
ADP 7-0 is the Army's doctrine for training Soldiers and units. It carries the principles of training that leaders apply when they build and defend a training plan. The April 2024 edition supersedes the July 2019 version; FM 7-0 carries the procedures.
- Board question
What is a hand receipt and what form is used?
A hand receipt is a document that transfers direct responsibility for property from one person to another and records who physically holds it. DA Form 2062, Hand Receipt or Annex Number, is the form. Signing it means you are accountable for that property and for its condition.
- Board question
What is the difference between a hand receipt and a sub-hand receipt?
The primary hand receipt holder signs for property directly from the property book officer. A sub-hand receipt is the further issue of that property from the primary hand receipt holder down to a subordinate leader or user. Both use DA Form 2062. Sub-hand receipting pushes direct responsibility down to the person who actually has the item; it does not remove the primary hand receipt holder's responsibility.
- Board question
What is the difference between a specialist and a corporal, and which is the first noncommissioned officer grade?
Both are E-4. The specialist wears the eagle device and is not a noncommissioned officer. The corporal wears two chevrons, is a noncommissioned officer, and is the entry grade of the NCO corps with the authority and responsibility that come with it.
- Board question
What must an investigating officer establish before recommending financial liability?
Four things. That the person had responsibility for the property. That the person was culpable, meaning they acted with simple negligence, gross negligence, or willful misconduct. That the negligence or misconduct was the proximate cause of the loss. And the actual amount of the loss. If any one of the four is missing, liability cannot be recommended.