Results for AR 735-5

The FLIPL from start to finish

A financial liability investigation of property loss establishes what was lost, who was responsible, and whether their conduct caused the loss. Liability requires all four elements proved by a preponderance of the evidence.

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.

Inventories: sensitive items, cyclic, and change of command

Different property gets counted on different schedules by different people. Sensitive items are counted by serial number on the shortest cycle of all.

Nonexpendable, durable, and expendable property

The accounting requirements code assigned to an item decides whether it goes on the property book, whether it stays on a hand receipt, and what happens when it disappears.

The hand receipt chain and the DA 2062

Property moves from the property book officer to the commander to the sub-hand receipt holder to the user, and a DA 2062 records every step of that chain.

When property is lost, damaged, or destroyed

Three instruments handle a loss: a statement of charges, a cash collection, or a financial liability investigation. Which one applies depends on whether the person admits liability and how much is at stake.