THE UNIVERSITY OF THE ARMY
1775
THE SECRETARY OF THE ARMY
Headquarters
Department of the Army
Washington, DC
26 December 2023
*Army Regulation 710–4
Effective 26 January 2024

Inventory Management
Property Accountability

By Order of the Secretary of the Army:

RANDY A. GEORGE
General, United States Army
Chief of Staff

Official:

MARK F. AVERILL
Administrative Assistant to the
Secretary of the Army

History. This publication is an administrative revision. The portions affected by this administrative revision are listed in the summary of change.

Authorities. The authorities for this regulation are DoDI 5000.64, DoD 7000.14–R, FARFARFederal Acquisition Regulation Part 45, and FARFARFederal Acquisition Regulation Part 52.

Applicability. This regulation applies to the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated. It also applies to the U.S. Army Reserve Officers' Training Corps and the National Defense Cadet Corps. During mobilization, the proponent may modify chapters and policies contained in this regulation.

Proponent and exception authority. The proponent of this regulation is the Deputy Chief of Staff, G–4. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25–30 for specific requirements.

Army internal control process. This regulation contains internal control provisions in accordance with AR 11–2 and identifies key internal controls that must be evaluated (see appendix F).

Suggested improvements. Users are invited to send comments and suggested improvements on DA FormDA FormDepartment of the Army form 2028 (Recommended Changes to Publications and Blank Forms) directly to the Deputy Chief of Staff, G–4 (DALO–SPE) via email to usarmy.pentagon.hqda-dcs-g-4.mbx.publications@army.mil.

Distribution. This regulation is available in electronic media only and is intended for the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

*This regulation supersedes DA PamDA PamDepartment of the Army Pamphlets 710–2–1, dated 1 December 2016.
AR 710–4 • 26 December 2023
UNCLASSIFIED

for schools and training centers On hand components having a unit cost greater than $5,000 and/or a CIIC code of other than “U,” which meet the criteria for assignment of a nonstandard line item number per DA PamDA PamDepartment of the Army Pamphlets 708 – 1, when only the component is required (HQDA– approved schools and training centers only). Nonexpenda-ble, see chap-ter 5 Consumable items All items which do not require nonexpendable or durable accounting for other rea-sons and are assigned Class I (subsistence); Class III (petroleum, oil, and lubri-cants); Class VI (personal demand items); Class IX (repair parts and assemblies). Expendable, see chapter 5

Test program set having a unit cost greater than $5,000 and/or a CIIC code of other than “U.” Nonexpenda-ble, see chap-ter 5 Tools All hand tools in FSC 5110, FSC 5120, FSC 5130, FSC 5133, FSC 5136, FSC 5140, FSC 5180, FSC 5210, FSC 5220, and FSC 5280 when the unit of issue con-tains more than one item (such as, package, box, and dozen) and the cost of a sin-gle item (unit of measurement) is less than $50, the entire set will be treated as an expendable item at the user level, even though it may be coded as durable in FEDLOG. Expendable, see chapter 5 Tools All hand tools in FSC 5110, FSC 5120, FSC 5130, FSC 5133, FSC 5136, FSC 5140, FSC 5180, FSC 5210, FSC 5220, and FSC 5280 with a unit cost of $50 or more. Durable, see

Accountability Obligation imposed by law, lawful order, or regulation, accepted by an organization or person for keeping accurate records and to ensure control of property, documents or funds (such as identification data, gains, losses, due-ins, due-outs, and balances on hand or in use), with or without physical possession (see DoDI 5000.64).

Accountable property officer An individual who, based on their training, knowledge, and experience in property management, account- ability, and control procedures, is appointed in writing through the DoD Component procedures to estab- lish and maintain an organization’s accountable property records, systems, or financial records, in con- nection with government property, irrespective of whether the property is in the individual's posses- sion(see DoDI 5000.64).

Army property All property under DA control, except property accounted for as owned by an NAFNAFNonappropriated fund(s) activity. “Government property” and “Army property” are used synonymously with “property.”

Back order That portion of requested stock not immediately available for issue and not passed to another SOS for action. Record of obligation to file the back order is known synonymously as a due-out.

Basic load Supplies kept by using units for use in combat (for other than ammunition). The quantity of each item of supply in a basic load is related to the number of days in combat the unit may be sustained without resup- ply.

Book to Floor Inventory to ensure the Army's data from the APSR matches the data on the asset's data plate

Capital asset An asset that meets or exceeds the capitalization threshold found in DoD 7000.14 – R for the DoD Compo- nent.

Capital nature Property that has all or most of the following characteristics: a. Does not lose its identity when used for its intended purpose. b. Has an acquisition cost of $15,000 or more. c. Has a useful life of more than two years when used for intended purpose. d. Normally is an investment-type item capitalized in the account- ing records.

Causative research An investigation of variances in transactions.

Combat load The amount of munitions authorized by DA PamDA PamDepartment of the Army Pamphlets 350 – 38 per AR 5 – 13, Total Army Munitions Require- ments, for a unit to have on hand.

Completeness testing A random selection of GE assets to inventory and trace them back to the APSR.

Components A part or combination of parts having a specific function, which can be installed or replaced only as an entity (see FARFARFederal Acquisition Regulation, part 2).

Condition code (A )— usable for all services or agencies. (C)—usable only by those services or agencies listed in the Is- sue to column. (H)—material is not usable (condemned) and must be disposed of per the existing regula- tions.

Consumable supplies Supplies consumed in use, such as ammunition, fuel, cleaning and preserving materials, surgical dress- ings, and drugs, or supplies that lose their separate identity in use, such as repair parts and building ma- terials.

Controlled cryptographic items Secure telecommunications, or information system, or associated cryptographic component that is un- classified and handled through CMCS, an equivalent material control system, or a combination of the two that provides accountability and visibility and are marked “controlled cryptographic item” or “CCI” (see AR 380 – 40).

Controlled inventory items Property with characteristics that may require them to be identified, accounted for, secured, segregated, or handled in a special manner to ensure their safekeeping and integrity. Controlled inventory items in- clude classified items, sensitive items, and pilferable items. Items with characteristics requiring special identification accounting, security, or handling to ensure their safeguard (see DoDI 5000.64).

Credit Recording of an asset issued or shipped by a stock record account. The asset may be reflected in terms of a quantity or a dollar value, depending on the type accounting.

Damage A condition that impairs either value or use of an article; may occur in varying degrees. Property may be damaged in appearance or in expected useful life without rendering it unserviceable or less useful. Dam- age also shows partial unserviceability. Usually implies that damage is the result of some act or omission.

Deployable property Property authorized to an organization or organization under an MTOEMTOEModification table of organization and equipment or deployable TDATDATables of distribution and allowances authorization document and all CTA property which deploys with the organization.

Deployable property book Record of property issued under an MTOEMTOEModification table of organization and equipment or a deployable TDATDATables of distribution and allowances authorization document. CTA items of equipment that are mission-related to all table of organization and equipment organizations Armywide are considered deployable property.

Direct responsibility Obligation of a person to ensure that all Government property for which they has receipted for, is properly used and cared for, and that proper custody and safekeeping are provided. Direct responsibility results from assignment as an APOAPOAccountable property officer, receipt of formal written delegation, or acceptance of the property on HR from an APOAPOAccountable property officer. Commanders and/or supervisors will determine and assign in writing the individuals who will have direct responsibility for property.

Discrepancy Disagreement between quantities or condition of property on hand and that required to be on hand, as shown by an accountability record of the property. It is usually a disagreement between quantities or con- dition of property actually received in a shipment and that recorded on the shipping document. This type of discrepancy generally is referred to as a “discrepancy incident to shipment.” Another form of discrep- ancy occurs when a disagreement exists between a stock record balance and the result of a physical count or inventory.

Durable item 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. It is an item of Army property coded with an ARC of "D" in the Army Master Data File contained in the AEMM. See Appendix C for a description of various property items coded durable and the accounting requirements for durable property.

Emergency requirement Major disaster or emergency area means the area included in the official Presidential declaration(s) and any additional areas identified by the Department of Homeland Security. Major disaster declarations and emergency declarations are published in the Federal Register and are available at https://www.fema.gov/disasters/disaster/declarations (see FARFARFederal Acquisition Regulation 26 – 201).

Equipment Personal property that is functionally complete for its intended purpose, durable, and nonexpendable. Equipment generally has an expected service life of 2 years of more; is not intended for sale; does not ordinarily lose its identity or become a component part of another article when put into use; has been ac- quired or constructed with the intention of being used (see DoDI 5000.64).

Equipment in place Nonexpendable equipment of a moveable nature affixed to real property, but able to be removed without destroying or reducing the usefulness of the facility. It does not include installed building equipment.

Excess Any property under the control of the DoD that the agency head determines is not required for its needs or for the discharge of responsibilities of any DoD activity (see FARFARFederal Acquisition Regulation).

Existence testing Inventory to ensure the Army's data from the APSR matches the data on the asset's data plate.

Expendable items Property that is consumed in use or loses its identity in use. It includes items not consumed in use, with a unit cost of less than $300 and having a controlled item inventory code of “U” or “7” assigned. It is an item of Army property coded with an ARC of “X” in the Army Master Data File contained on the AEMM. See Appendix C for a description of various property items code expendable and the accounting requirements for expendable property.

Fair wear and tear Loss, consumption, or impairment of appearance, effectiveness, worth, or utility of an item, rendering it unserviceable or uneconomically repairable salvage that has occurred solely because of normal and cus- tomary use of the item for its intended purpose by authorized persons (see AR 380 – 40).

Financial liability Personal, joint, or corporate statutory obligation to reimburse the U.S. Government for Government prop- erty lost, damaged, or destroyed because of negligence or misconduct.

Fixed base property All property not meeting criteria of deployable property, regardless of how authorized, is nondeployable fixed base property and will be accounted for by either formal property book accountability or HR control, as applicable. Nondeployable property is further classified into two subtypes of nondeployable: a. Mission property, which is required by a nondeployable activity to perform its mission and is authorized by the ac- tivity’s TDATDATables of distribution and allowances and other valid authorization documents. b. Installation property, which is inherent to the op- eration of the installation and is authorized by the activities TDATDATables of distribution and allowances and other valid authorization documents.

Floor-to-book Commanders select random assets to inventory and trace them back to the APSR.

General equipment General equipment, such as Military Equipment (weapon systems), consists of tangible assets having an estimated useful life of two years or more, are not intended for sale in the ordinary course of operations, and are acquired or constructed to be used or is available for use by the entity.

Government–furnished equipment See DFARS, subpart 252.211 – 7003.

Government–furnished material Material owned by the Government and furnished to a contractor to use for specific contract purposes. Title to all material furnished by the Government remains with the Government. This property may be in- corporated into or attached to a deliverable end item or that may be consumed or expended in performing a contract. It does not include material sold by the Government to a contractor, equipment, special tool- ing, special test equipment or real property.

Government-furnished property Property in the possession of, or directly acquired by, the government and subsequently furnished to the contractor, including sub-contractors and alternate locations, for performance of a contract. GFP includes, but is not limited to, equipment, special tools, and special test equipment. It does not include consumable or material items or items held as inventory (see DoDI 5000.64).

Hand receipt A signed document acknowledging acceptance of and responsibility for items of property listed thereon that are issued for use and are to be returned.

Hand tools Any hand-held devices either manually operated or power driven that are portable, light weight, and small enough to be used by a craftsman in accomplishing their trade. They include such items as wrenches, screwdrivers, hammers, chisels, pliers, saws, impact wrenches and such other small devices that are nor- mally held in a toolbox.

Hazardous material Material as defined by Federal Standard, Material Safety Data Sheets, Transportation Data and Disposal Data for Hazardous Materials Furnished to Government Activities (FED – STD – 313). The GSAGSAGeneral Services Administration has author- ized the use of the Federal standard by all Federal agencies.

Individual equipment Personal clothing and equipment issued for exclusive personal use of an individual.

Ink entry A legible entry made in indelible ink using a ballpoint, felt tip, or fountain pen.

Inspection type code A one-position, standardized code used within the Shelf Life Extension System to specify whether a vis- ual examination (code V), certified laboratory testing (code L), restorative action (code R), machine test- ing (code M), or any combination of these, is necessary for accurate assessment of materiel serviceability at the end of its shelf-life period.

Installation property book Record of property issued under an authorization document other than an MTOEMTOEModification table of organization and equipment, deployable TDATDATables of distribution and allowances, and deployable CTA items.

Inventory An inventory is a physical count of property on hand. Components are inventoried when the end item is inventoried.

Inventory accounting Establishment and maintenance of accounts for materiel in storage, in manufacturing process, on hand, in transit, or on consignment in terms of cost or quantity. The accounting process includes maintenance of supporting records and rendition of reports when required. Specific types of inventory accounting are detail, summary, financial, and item accounting.

Issue to Identifies who may use the condition code C material.

Item accounting Method of accounting that expresses credit and debit (loss or gain) entries in terms of quantity of items transacted without regard for dollar value of the materiel. May be performed in either detailed or summary manner.

Key supporting documents (KSDs) The forms and other documentation are required to support transactions entered into APSRs. Examples include but are not limited to DD 1149, DD 1348a, transportation documents, hand receipts, and so forth. These documents are retained, stored, and available for access as needed.

Local purchase Authorized purchase of supplies requested by an SSA for its own use or for issue to a supported activity in lieu of requisitioning through the supply distribution system.

Logistics readiness center property book LRC has replaced the installation property book. The LRC property book is considered a service provided by the LRC to ACOMs/ASCCs/DRUs and the ARNGARNGArmy National Guard who do not have organic property book support au- thorized by their MTOEMTOEModification table of organization and equipment or TDATDATables of distribution and allowances. All customers of this service must have an approved MOAMOAMemorandums of agreement on file to use this support. LRCs do not deploy; ACOMs/ASCCs/DRUs and ARNGARNGArmy National Guard must provide property book support upon notification of deployment.

Lot or batch A definitive quantity of an item accumulated under conditions that are considered uniform for sampling purposes.

Material Property that may be consumed or expended during the performance of a contract, component parts of a higher assembly, or items that lose their individual identity through incorporation into and end-item. Mate- rial does not include equipment, special tooling, special test equipment or real property.

National stock number The 13-digit stock number consisting of the 4-digit FSC and the 9-digit NIIN. Each NSNNSNNational Stock Number is assigned to identify an item of supply and equipment within the material management functions. Only one NSNNSNNational Stock Number is as- signed to an item (see DoDI 5000.64).

Negotiable Instrument An unconditional promise or order to pay a fixed amount of money, with or without interest or other charges described in the promise or order, if it: (1) is payable to bearer or to order at the time it is issued or first comes into possession of a holder; (2) is payable on demand or at a definite time. Examples in- clude checks, money orders, or electronic deposits or payments. See additional criteria in DoD 7000.14 – R and Uniform Commercial Code § 3 – 104.

Negotiable media Paper, tokens, or electronic cards and devices that have a value that may be used to gain a specific ser- vice, such as a postage stamp used to mail a letter; toll scrip or electronic readers used to pay for the use of a toll road; tokens or smart cards used to pay for a ride on public transportation; fuel purchasing media such as cards, badges, keys or fobs.

Non-consumable supplies Supplies not consumed in use and retaining their original identity during the period of use, such as weap- ons, machines, tools, furniture, and fixtures.

Nonexpendable items Property coded with an ARC of “N” in the Army Master Data File contained on the AEMM. Nonexpenda- ble items require property book accountability after issue from the stock record account. Commercial and fabricated items, similar to items coded N in the AEMM are considered nonexpendable items.

Nonstandard item The item has no NSNNSNNational Stock Number assigned based on research of catalog data.

Noun A 32-character name. It may be a basic noun, or noun-phrase, followed by those modifiers necessary to differentiate between item concepts for items having the same basic noun. (Source: Based on DLAR 4155.37 definition for item name, available at https://www.dla.mil.)

Operational load A quantity of supplies (in a given supply class) kept by using units for use in peacetime operations, based on various authorizations.

Organizational property book Record of property issued under an MTOEMTOEModification table of organization and equipment or deployable TDATDATables of distribution and allowances authorization document. CTA items of equipment that are mission-related to all table of organization and equipment (TOETOETable(s) of Organization and Equipment) units Armywide are considered organizational property. Examples of this type of equipment can be found in AR 71 – 32.

Parent organization May be either a TOETOETable(s) of Organization and Equipment or TDATDATables of distribution and allowances organization. For TOETOETable(s) of Organization and Equipment, a numbered organization of battalion or equivalent level; or company, battery, troop, platoon, detachment, or team not an organic element of a battalion or other parent organization. For TDATDATables of distribution and allowances, any TDATDATables of distribution and allowances organization assigned a unique TDATDATables of distribution and allowances number. May be either a table of organization or equipment or TDATDATables of distribution and allowances organization. For a TOETOETable(s) of Organization and Equipment organizations, it’s a numbered or- ganization of battalion or equivalent level; or it may be a company, battery, troop, platoon, detachment, or team that’s not an organic element of a battalion or other parent organization. For TDATDATables of distribution and allowances organizations, it’s any TDATDATables of distribution and allowances organization assigned a unique TDATDATables of distribution and allowances number.

Parent unit identification code The UICUICUnit identification code specifically associated with a parent organization and from which other UICs may be derived. Designator of a parent UICUICUnit identification code is AA; in the case of TDATDATables of distribution and allowances augmentations to TOETOETable(s) of Organization and Equipment organizations, 90 through 99.

Personal property All property (systems and equipment, materials, and supplies) except real property (land and improve- ments to facilities), and records of the Federal Government (see DoDI 5000.64).

Primary hand receipt A HR between an APOAPOAccountable property officer and the person receiving the property and assuming direct responsibility for it.

Primary hand receipt holder A person who is hand-receipted property directly from the APOAPOAccountable property officer.

Property Equipment, weapon systems, and other accountable property (for example, administrative property, spe- cial tools, special test equipment). Other types of personal property, such as supplies, material, and rec- ords, are not included in this definition unless expressly stated as being included (see DoDI 5000.64).

Property administrator An authorized representative of the KO appointed in accordance with agency procedures, responsible for administering the contract requirements and obligations relating to Government property in the posses- sion of a contractor.

Property book A documentary record of every item on a TOETOETable(s) of Organization and Equipment list or other type of allowance list, showing that a unit is prepared to accomplish its assigned mission. The property book lists both capitalized and expensed as- sets, shows quantities on hand, items due in, open requisitions, unit prices, HRs (see DoD 7000.14 – R).

Property records and property account Considered general terms referring to any record of property. This includes not only formal accounts maintained in item or monetary terms by APOs, but also property books, individual clothing and equip- ment records, or any other organized files of property records. For GFP means records created and main- tained by the contractor in support of its stewardship responsibilities for the management of Government property.

Real property Fixed assets that are comprised of land and the rights to land; buildings to include capitalized additions, alterations, improvements, and rehabilitations; and other structures and facilities. Real property does not include personal property (weapons systems and other military equipment) (see DoD 7000.14 – R).

Receiving officer An officer charged with custody or storage of property received by means of shipment. The office is distin- guished from the consignee on the bill of lading because that consignee usually is the transportation of- ficer. Usually, the receiving officer is an APOAPOAccountable property officer at the station of destination.

Reconciliation The process of aligning the physical count with the quantity posted to the accountable property records, researching discrepancies, and determining inventory accuracy, for example, calculation of loss or over- age rates (see DoDI 5000.64).

Recurring demand A request made periodically or anticipated to be repetitive for materiel to be used immediately or for stock replenishment. Most demands are recurring. A demand is, therefore, considered recurring when doubt exists as to its nature.

Relocatable facility A facility that is specially designed and constructed to be readily erected, disassembled, transported, stored, and reused. Example of relocatable facilities include, but are not limited to, trailers, CONEX boxes, sheds on skids, tension fabric structures, and air supported domes. A relocatable facility is not constructed as a part of any other military vehicle, DoD tactical equipment (vehicle mounted or wheeled and towable) or equipment which is already accounted for in a designated APSR.

Remarks Additional remarks on storage procedure not contained within the storage standard.

Requisition A supply request initiated by the SSA in a MILSTRIP format, or an organization supply request converted to a MILSTRIP format by the SSA for submission to the next higher SOS.

Responsibility The obligation of an individual to ensure that Government property and funds entrusted to their posses- sion, command, or supervision are properly used and cared for and that proper custody and safekeeping are provided. There are five types of responsibility as defined in this glossary: a. Command responsibility.

Responsible official An individual with direct responsibility for property assumed by appointment order or by signing a Primary Hand Receipt.

Retail level Level of supply below the national level. Retail level stockage generally is oriented toward attaining maxi- mum operational readiness of support units and, therefore, it is based on demand or item essentiality. In- stallation supply and maintenance activities, direct support organizations, and general support units usu- ally are engaged in retail level supply support.

Sales account Formal records of accountability maintained in monetary terms by troop issue subsistence activities, com- missaries, and other sales activities. Line item stock record balances are not normally maintained by sales accounts.

Scrap Property that has no value except for its basic metallic, mineral, or organic content (see DoDI 5000.64).

Shop stock Repair parts and consumable supplies stocked within a support-level maintenance activity for internal use during accomplishment of maintenance requests. It is similar in purpose to repair parts kept by a unit in support of organizational maintenance, in that it is for internal use only and has been issued from an au- thorized stockage list at an SSA.

Shop stock list A list of organization maintenance repair parts that are demand supported, nondemand supported, and specified initial stockage repair parts for newly introduced end items.

Site visit An inspection conducted by the Army's Independent Public Auditor that includes representatives from the DoD Inspector General (DoDIG), HQDA G44 – SPE, ASA(FM&C), FORSCOMFORSCOMU. S. Army Forces Command, AMCAMCU.S. Army Materiel Command, ASA(ALT) and oth- ers, as applicable. These may be conducted "virtually" or "on-site."

Small arms See AR 710 – 3.

Specification A document prepared to support acquisition that describes essential technical requirements for materiel and the criteria for determining whether those requirements are met.

Statistical sampling Methodology for randomly selecting samples to test to determine if the testing of the sample is a reasona- ble representation of the entire population. If a statistical sample is below an established number of de- fects (errors), the population can be judged to be at an acceptable level of accuracy.

Stock number A number used to identify an item of supply. Types of numbers used are: a. NSNNSNNational Stock Number or North Atlantic Treaty Organization stock number. b. Commercial and Government Entity Code. c. Management control number.

Stock record account Formal basic record showing, by item, receipt, and disposal of property being held for issue, balance on hand, and other identifying or stock control data. The account is prepared on prescribed forms.

Storage location Designated location in Global Combat Support System–Army where you manage your property and ma- terials such as receive and request.

Sub–hand receipt A HR for property from a PHRH or an SHR holder to a person subsequently given the property for care, use, safekeeping, or further issue. It does not transfer direct responsibility for the property to the SHR holder, but it does transfer personal responsibility.

Supplies Items needed to equip, maintain, operate, and support military activities. Supplies may be used for admin- istrative, combat, or general plant purposes. Supplies include food, clothing, equipment, arms, ammuni- tion, fuel materials, and machinery of all kinds. For planning and administrative purposes, supplies are divided into 10 classes. Supplies are synonymous with “equipment” and “material.” All property except land or interest in land. It includes (but is not limited to) public works, buildings, and facilities; ships, float- ing equipment, and vessels or every character, type, and description, together with parts and accesso- ries; aircraft and aircraft parts, accessories, and equipment; machine tools; and the alteration or installa- tion of any of the foregoing.

System furniture An arrangement of modular components using vertical space, which meets, prescribed functional work- station requirements. The components consist of work surfaces, storage organizations, power and com- munications outlets, and privacy panels that interconnect and are assembled into workstations of various sizes, configurations, and complexity. This does not include conventional office furniture, that is, free- standing organizations and partitions available from the Federal supply system. Systems furniture, as de- fined, is authorized by CTA 50 – 909.

U.S. property and fiscal officer A commissioned officer of the Army or NG of the United States on extended Federal active duty and who is accountable and responsible for proper obligation and expenditure of all Federal funds and for receipt and account all Federal property in possession of the NG of the State; maintains a stock record account comparable to the level of a CONUSCONUSContinental United States installation; and must ensure that accountability for Federal property is maintained after property is issued to property book level.

Voucher Document attesting to, or serving as, evidence of a specific property transaction. Credit vouchers, such as signed receipts, support a reduction of on hand balance shown on the property record. Debit vouchers, such as receiving reports, support an increase in recorded on hand balance.