Based on the background information and the supplemental information that was provided, the property was delivered by the Contractor and accepted by the Government under a line item of the contract. The property has not been provided as Government-furnished property (GFP). However, a transfer to another DoD Component was approved, but it was not completed. Therefore, accountability and financial responsibility remains with your program. This is something that an accountable property officer should be involved in if the property if it meets the criteria of accountable property identified in DoD Instruction 5000.64 “Accountability and Management of DoD Equipment and Other Accountable Property.” Transfers of accountable property should be documented in an accountable property system of record.