UNCLASSIFIED - United States Army

1 Department of the ArmyPamphlet 735 5 Property AccountabilityPropertyAccountabilityProc eduresand FinancialLiabilityOfficer s GuideHeadquartersDepartment of the ArmyWashington, DC23 March 2016 UNCLASSIFIEDSUMMARY of CHANGEDA PAM 735 5 Property Accountability Procedures and Financial Liability Officer s GuideThis major revision, dated 23 March 2016--o Changes title of pamphlet from "Financial Liability Officer s Guide" to"Property Accountability Procedures and Financial Liability Officer s Guide"(cover).o Adds sample of DD Form 362 (Statement of Charges/Cash Collection Voucher) andcompletion instructions, and the accounting process for DD Form 362 (figs 4-4and 4-6, respectively).o Adds sample DD Form 2481 (Request for Recovery of Debt Due the United States bySalary Offset) (fig 4-7).

2 O Adds sample of DA Form 7531 (Checklist and Tracking document for FinancialLiability Investigations of Property Loss) (fig 5-4).o Adds distribution of DD Form 200 (Financial Liability Investigation ofProperty Loss) by the accountable officer (para 5-9).o Adds examples of computing financial charges against single and multiplerespondents (tables 10-1 and 10-3).o Adds sample of financial liability officer s notification of intention torecommend a charge of financial liability (fig 12-1).o Adds sample memorandum to request reconsideration for review as the appealauthority (fig 12-10).o Adds criteria for causative research (table 14-1).o Adds actions for discrepancies in shipment, shipments by parcel post andGovernment delivery vehicles, and domestic intercoastal shipments (table 15-1 and paras 15-39 and 15-43).

3 O Adds steps to follow when unable to deliver damaged or destroyed property(para 15-19).o Adds shipment of authorized baggage and household goods (para 15-44).o Adds computing the actual loss to the Government when property is lost,damaged, or destroyed (app B).o Adds procedures for army National Guard property loaned to other militaryorganizations (app C).HeadquartersDepartment of the ArmyWashington, DC23 March 2016 Property AccountabilityProperty Accountability Procedures and Financial Liability Officer s Guide*Department of the ArmyPamphlet 735 5H i s t o r y . T h i s p u b l i c a t i o n i s a m a j o This pamphlet is a guide forproperty accountability procedures and fi-nancial liability officers.

4 It is designed toh e l p t h e f i n a n c i a l l i a b i l i t y i n v e s t i g a t i n gofficer conduct a competent and efficientDD Form 200 (Financial Liability Investi-gation of Property Loss) This pamphlet applies tot h e A c t i v e A r m y , t h e A r m y N a t i o n a lGuard/ army National Guard of the UnitedStates, and the army Reserve, unlessotherwise stated. During mobilization, theproponent may modify chapters and poli-cies contained in this and exception h e p r o p o n e n t o f t h i s p a m p h l e t i s t h eDeputy Chief of Staff, G 4. The propo-nent has the authority to approve excep-tions to this pamphlet that are consistentwith controlling law and regulation.

5 Theproponent may delegate this approval au-t h o r i t y i n w r i t i n g , t o a d i v i s i o n c h i e fwithin the proponent agency who holdsthe grade of colonel or the civilian equiv-alent. Activities may request a waiver tot h i s p a m p h l e t b y p r o v i d i n g j u s t i f i c a t i o nthat includes a full analysis of the ex-pected benefits and must include formalreview by the activity s senior legal offi-cer. All waiver requests are endorsed bythe commander or senior leader of therequesting activity and forwarded throught h e i r h i g h e r h e a d q u a r t e r s t o t h e p o l i c yproponent. Refer to AR 25 30 for improvements.

6 Users areinvited to submit comments and suggestedimprovements on DA Form 2028 (Recom-m e n d e d C h a n g e s t o P u b l i c a t i o n s a n dBlank Forms) directly to the Deputy Chiefof Staff, G 4 (DALO SUP), 500 ArmyPentagon, Washington, DC 20310 This publication is availa-ble in electronic media only and is in-tended for command levels A, B, C, Dand E for the Active army , the ArmyNational Guard/ army National Guard oft h e U n i t e d S t a t e s , a n d t h e U . S . A r m (Listed by paragraph and page number)Chapter 1 General, page 1 Purpose 1 1, page 1 References 1 2, page 1 Explanation of abbreviations and terms 1 3, page 1 Requesting clarification and deviation of authority 1 4, page 1 General instructions for using this pamphlet 1 5, page 1 Chapter 2 Stock Record Officers, page 1 change of stock record officers 2 1, page 1 Inactivating a stock record account 2 2, page 4 Chapter 3 announcement of Rewards, page 6*This pamphlet supersedes DA Pam 735 5, dated 9 April PAM 735 5 23 March 2016iUNCLASSIFIEDC ontents ContinuedChapter 4 Methods of Obtaining Relief from Responsibility for Property.

7 Page 6 General actions to protect Government property 4 1, page 6 Actions to take when individuals admit negligence 4 2, page 11DD Form 362 4 3, page 16 Basic instructions for DD Form 362 4 4, page 18 Chapter 5 Financial Liability Investigations of Property Loss, page 19 Section IGeneral, page 19 Time constraints for processing DD Form 200 5 1, page 19 Time constraints for initiation DD Form 200 5 2, page 23 Basic requirements for DD Form 200 5 3, page 23 Preparation requirements for DD Form 200 5 4, page 30 Responsible officer/reviewing authority 5 5, page 42 Time constraints for actions by the responsible officer/reviewing authority 5 6, page 42 Distribution 5 7, page 42 Section IIAccountable Officer, page 42 Accountable officer s action on a DD Form 200 5 8, page 42 Distribution of DD Form 200 by the accountable officer immediately after the document number or voucher numberis assigned 5 9, page 43 Section IIIA pproving Authority/Appointing Authority, page 43 Conflict of interest 5 10, page 43 Processing steps for appointing authority/approving authority 5 11, page 43 Supervising the DD Form 200 5 12.

8 Page 46 Initial review by the appointing authority or the approving authority 5 13, page 48 Section IVProcessing DD Form 200 by the Approving Authority or Appointing Authority without Appointing a FinancialLiability Officer, page 48 Decision by the approving authority without further investigation 5 14, page 48 Recommendation by the appointing authority without further investigation 5 15, page 49 Section VAppointment of the Financial Liability Officer or AR 15 6 Investigating Officer, page 57 Review of the DD Form 200 to determine if a financial liability officer or AR 15 6 investigating officer is necessary 5 16, page 57 Time constraints for conducting the investigation by the financial liability officer 5 17, page 57 Chapter 6 Preliminary Actions, page 63DD Form 200 procedures and terms 6 1, page 63 Purpose of DD Form 200 6 2, page 64 Losses involving Government/ army owned and leased Family housing and furnishings 6 3, page 64 Staying free of bias and prejudice 6 4, page 64 Chapter 7 Appointment of Financial Liability Officer, page 64 Introduction 7 1, page 64 Policy 7 2, page 64iiDA PAM 735 5 23 March 2016 Contents ContinuedAppointment 7 3, page 64 Seniority of financial liability officers 7 4.

9 Page 65 Time constraints 7 5, page 65 Number of copies 7 6, page 65 Relief of financial liability officer 7 7, page 65 Chapter 8 Investigation, page 65 Conduct of the DD Form 200 8 1, page 65 Personal rights 8 2, page 66 Chapter 9 Financial Liability, page 66 Financial liability 9 1, page 66 Proximate cause 9 2, page 67 Recommendation for assessment of financial liability 9 3, page 68 Chapter 10 Cost of the loss, page 68 Value of the lost, damaged or destroyed property 10 1, page 68 Salvage credit 10 2, page 69 Fair wear and tear 10 3, page 69 Limits on the amount of financial liability that can be charged 10 4, page 69 Documenting the value of losses and amount of financial liability 10 5, page 70 Chapter 11 Findings and Recommendations, page 71 Developing findings 11 1, page 71 Entering findings 11 2, page 71 Reference the exhibits supporting the findings 11 3, page 73 Self-serving statements 11 4, page 73 Conflicting statements or evidence 11 5, page 73 Recommendations 11 6, page 73 Findings and recommendations 11 7, page 73 Chapter 12 Actions After Making Recommendations, page 74 Section ISections need to start here.

10 Page 74 Signing the findings and recommendations 12 1, page 74 Actions when financial liability is not recommended 12 2, page 74 Actions when financial liability is recommended 12 3, page 74 Forwarding the completed DD Form 200 for approval 12 4, page 78 Section IIReview of Financial Liability Officer s Findings and Recommendations by a Designated Appointing Authority,page 80 Appointing authority s review of DD Form 200 12 5, page 80 Appointing authority s decision 12 6, page 80 Section IIIR eview by Approval Authority, page 80 Approving authority s action after review of DD Form 200 12 7, page 80 Liability limits 12 8, page 81iiiDA PAM 735 5 23 March 2016 Contents ContinuedSection IVNotice to Respondents on Assessment of Financial Liability, page 81 Respondent s rights 12 9, page 81 Respondent s actions 12 10, page 86 Requests for reconsideration 12 11, page 89 Requests for a hearing (civilian employees only)