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Section II: ACCOUNTABILITY AND RESPONSIBILITY DETERMINED

54050 ACCOUNTABILITY

1. Accountability devolves upon any officially designated individual who is required to maintain an account of public property upon a prescribed form or forms, and who must submit a periodic return to the Quartermaster General of the Marine Corps in accordance with regulations contained in subsequent paragraphs of this manual. An accountable officer maintains accountability regardless of whether the property is in his possession for use or storage, or in the possession of others to whom it has been entrusted for use or for care and safekeeping. Specifically, accountability is not terminated at issue of property on memorandum receipt. This merely places with other individuals responsibility for its custody and safekeeping. Property accountability is not terminated until transfer to another accountable officer has been accomplished by methods prescribed in these regulations, or the property is disposed of by other authorized methods.

54051 RESPONSIBILITY

1. Responsibility devolves upon any individual to whom public property has been entrusted and who is charged with its care and safekeeping whether in use or in storage. Specifically, responsibility arises from possession or from right of command of others who are in possession.

54052 ACCOUNTABIILITY AND

RESPONSIBILITY DISTINGUISHED

1. The terms "accountable" and "responsible" are not synonymous. However, an officer appointed as an accountable officer may have both accountability and responsibility. For example, an officer who carries property on a stock record account and who has such property in his own custody, either in use or in storage, has both accountability and responsibility. An officer who carries property on a stock record account may issue it on memorandum receipt. In such cases he does not drop the property from his stock record account and he maintains accountability, but he does not have responsibility as the property has been entrusted to another who is charged with its care and safekeeping. The individual who has given the memorandum receipt has responsibility but does not have accountability as he is not required to maintain a stock record account for the property.

54053 COMMAND RESPONSIBILITY

1. Commanding officers are required to insure that the property of their commands is

properly safeguarded, maintained, administered, and accounted for. The proper care, handling, and use of public property are functions of command. It is essential for both supply and tactical purposes that commanding officers be assured that the required property is on hand, that it is in serviceable condition, and that it is properly cared for and used; and equally important, that there is no accumulation of property in excess of authorized levels or allowances.

2. An officer shall not, when it can be avoided, be detailed for duty which will separate him from public property for which he is accountable. If an accountable officer is detailed for duty which temporarily separates him from such property, and thereby endangers its safekeeping, the commanding officer shall designate another officer to take charge of it and receive and issue in the name of the accountable officer. If no other officer is present, the commanding officer shall take charge of the property until the return of the accountable officer. The officer so detailed or the commanding officer shall be responsible for the disposition and handling of all government property left in his charge. If the absence of the accountable officer extends beyond a period of 30 days, a regular transfer of property to another officer shall be made. In case of death or suspension from duty of an accountable officer, the provisions of Part G shall apply.

54054 DIRECT RESPONSIBILITY

1. As distinguished from command responsibility, direct responsibility is attached to military personnel to whom public property is entrusted for care and safekeeping whether such property is in their possession, in use, or in storage. This may involve:

a. Personal responsibility as in the case of property issued to an individual for his own use and habitually under his own care;

or,

b. Supervisory responsibility as in the case of individuals entrusted with the care and preservation of property in a depot or warehouse; or of a company, battalion, or detachment commander will respect to the property pertaining to his command.

2. Individuals to whom public property is entrusted shall be responsible for the care and safekeeping of such property. When it is impracticable for an officer personally to supervise issues or other transactions, he will choose with great care the personnel to whom his duty is entrusted. The keys to

storerooms or chests shall not be entrusted to enlisted persons or civilians without constant supervision on the part of the responsible officer. The responsible officer shall use every reasonable precaution, including frequent personal inspections and shifting of padlocks, to prevent loss of or damage to property.

54055 EXERCISE OF COMMAND

RESPONSIBILITY

1. The officer in permanent or temporary command of a post, camp, station, organization, or other installation has command responsibility over all public property of the command, whether in use or in storage. The commanding officer shall cause frequent inquiry as to the proper care, use and handling of, maintenance, and the accounting for, the property pertaining to his command. A commanding officer finding that any individual in his command accountable or responsible for property is not exercising due diligence shall take appropriate administrative action. To give effect to these requirements, a commanding officer shall assure himself that accountable officers maintain accurate and up-to-date property accounting records in the manner prescribed by these regulations; he shall cause all storehouses to be properly guarded; and shall require that only reliable persons are employed, and that only trustworthy personnel are assigned for duty in connection with the storage and issue of property. He shall see that accurate, detailed, and complete inventories of all property are taken at the required intervals and at such other times as may be directed by competent authority, or as he may deem necessary in the interests of the Government. He shall satisfy himself that any overages and/or shortages found are, by appropriate accounting action, entered on the stock record account.

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for such property. It is the unit commander's duty to attend personally to its security and to superintend transactions himself, or to cause them to be superintended by competent personnel. He has the following responsibili ties in connection with property:

a. Have in his possession, in serviceable condition, such articles of authorized equipment as are required for the proper performance of the assigned mission of his unit and which he can properly maintain, safeguard, and employ.

b. Determine by frequent inspections that all articles of equipment on hand are complete and serviceable.

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54057 RESPONSIBLITY OF

INDIVIDUALS

1. Officers and enlisted personnel will be responsible for the property issued to them on memorandum receipt for their own use or for the use of those under their control.

2. Public property necessary for the performance of assigned duties may be issued on memorandum receipt to enlisted personnel or civilian employees, when such individuals are required to work singly, without immediate supervision. The memorandum receipt provision is not to be utilized in such manner as to require an individual in this category to be bonded or to impose responsibility on such individual for any property other than that which may be required to perform his official assignment. Where enlisted personnel and civilian employees work under group conditions, as in warehouses and shops, officers shall not avoid responsibility by issuing tools and equipment to individuals on memorandum receipt. (See paragraph 54702 for instructions relative to journeyman artisans.) The officer in charge may require individual receipts from persons as a measure of local administrative control; however, he remains responsible for all tools and equipment in use in the warehouse, shop, section or department.

3. Public property required for use in shops, plants, offices, or departments will normally be issued to the officer in charge

who will be responsible for all property in use by such activity. To effect adequate control of property in use by an operating department composed of various sub-activities, the officer in charge of such department may require a shop foreman or other supervisory employee to maintain a property list and receipt for property issued his subactivity. The officer in charge may also extend authority to the shop foreman or supervisory employee to draw property for the sub-activity on the basis that such property is to be signed out to the officer in charge of the department "per John Doe, Foreman''.

4. Where an officer is not available for assignment of property responsibilities and it is found administratively desirable, a civilian employee may be appointed as responsible property custodian for an operating department. In such event, the employee will be required to give bond as provided in Chapter 50, Marine Corps Manual. However, at time of the appointment or hiring of an individual who will be required to assume such responsibilities, the individual will be apprised of the applicable bonding requirements and the fact that payment for such bond will be by the individual concerned.

5. In the case of loss, damage or destruction of public property through causes other than wear incident to service, personnel both military and civilian, having responsibility therefor may be held responsible or may be excused from liability by competent authority.

54105

Section III: ACCOUNTABLE AND RESPONSIBLE OFFICERS

54100 WHO MAY BE ACCOUNTABLE

OFFICERS

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1. Only individuals holding appointments as "accountable officers," temporarily acting as such, or acting for an accountable officer shall accomplish vouchers relating to government property accounts. Under certain circumstances an officer may become an "accountable officer" by virtue of his office; i.e., commanding officers of ship's detachments, and at small posts and stations where the complement is not large enough to warrant the detail of an officer to act exclusively as accountable officer.

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1. When a responsible officer is relieved from duty he shall without delay turn in property held on memorandum receipt or transfer it to an authorized successor, and effect settlement of his responsibility. When such officer is detached or separated from the service by resignation or discharge, he shall similarly effect a settlement before leaving the organization. It shall be the duty of the commanding officer to see that the settlement is effected before the departure of the responsible officer or other individual, or if the commanding officer deems this impracticable, he shall appoint a board of officers to inventory the property to effect the settlement. Any property not transferred to a successor shall be taken possession of by the appropriate accountable officer, wh shall issue a credit for such property and furnish a copy thereof to the individual con.. cerned. If a shortage is found to exist or if damage not the result of fair wear and tear in the service is discovered, the accountable officer shall advise the person concerned with a view to obtaining an adjustment before taking steps to request a board of survey to fix responsibility.

2. There shall be only one designated individual accountable for any one property account. Upon receipt of invoices, bills of lading, transfer forms, memoranda, or other papers involving accountability by an individual not accountable, he shall immediately turn over to the accountable officer of his organization all papers covering the transaction. In the event it becomes necessary for an officer not an accountable officer to accomplish forms or execute papers covering property accounting business, and there is not an accountable officer within a reasonable distance, such non-accountable officer shall execute such papers as are necessary, and forward the papers with necessary information to the Quartermaster General of the Marine Corps, requesting instructions. 54102 CHANGE OF ACCOUNTABLE

OFFICERS

1. Detailed instructions for effecting the relief or change of accountable officers are

contained in Part G.

54104 RESPONSIBLE OFFICER ABSENT WITHOUT AUTHORITY

1. When an officer or other individual who holds public property on memorandum receipt has been absent from his proper station without authority for a period of 10 days, or sooner if the circumstances in a particular case so dictate such action, the commanding officer shall designate a successor or a disinterested officer to effect settlement in the manner contemplated in paragraph 54103. 54105 PROPERTY IN POSSESSION

BUT NOT SIGNED FOR

1. The fact that an individual has not given a memorandum receipt for any public property in his possession does not relieve him from responsibility therefor, nor from making the prescribed settlement upon separation from the service or at other times as may be directed by competent authority. Property not included on a memorandum receipt shall be reported to the proper accountable officer for recovery or inclusion in the property records.

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