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Accountable Property Officer

DAU GLOSSARY DEFINITION

Alternate Definition

Accountable Property Officer (APO) is a government employee that is responsible 
for the overall accountability of personal property assigned to their accountable area. 

Alternate Definition Source

Department of Homeland Security Federal Protective Service Directive Number: 15.2.4.4 Revision Number: 2 Issue Date: 05-05-2020

General Information

An Accountable Property Officer (APO) is a government employee responsible for the overall accountability of personal property assigned to their accountable area. Specifically, the APO manages the accountability for all property book-relevant on-hand government property within a unit. Their duties include ensuring the establishment and maintenance of accountability records to provide effective overall control over that property. Essentially, the APO plays a crucial role in managing and tracking government-owned assets, ensuring their proper use, maintenance, and reporting.

All accountable property and respective data elements are tracked in an Accountable Property System of Record (APSR).

In accordance with DoDI 5000.64, property purchased, or otherwise obtained by the U.S. Government, having a unit acquisition cost of $5,000 or more will be determined to be accountable property. The APO may also determine that property deemed to be pilferable is accountable property, regardless of the property’s unit acquisition cost.

All U.S. Government furnished property provided to a contractor will be identified as accountable property regardless of cost, in accordance with DoDI 5000.64, and recorded accordingly in the APSR.

 

The duties of the APO include: 

  • Monitor the acquisition of property within his or her assigned accountable area.
  • Ensure that the acquisition of an asset is recorded in the APSR along with dollar value and appropriate documentation.
  • Obtain documentation for acquisitions at the date of delivery and acceptance.
  • Obtain documentation for constructed items from the Government’s project construction agent at the time of acceptance.
  • Ensure assets are recognized in the APSR at the time of delivery.
  • Ensure the placed in-service date of the asset is recorded in the APSR.
  • Monitor the storage of property within his or her assigned accountable area.
  • Monitor the utilization of property within his or her assigned accountable area.
  • Develop physical inventory plans and procedures.
  • Schedule physical inventories.
  • Assist in the completion of physical inventories.
  • Prepare inventory completion letters.
  • Update accountable property records based on inventory results.
  • Develop and implement corrective action plans when inventory accuracy falls below 98 percent or inventory frequency requirements are not maintained.
  • Monitor the disposition of property within his or her assigned accountable area.
  • Identify underutilized, impaired, or obsolete property and take appropriate actions to increase utilization or ensure disposition.
  • Ensure the property record is updated to reflect disposition in the APSR.
  • Evaluate culpability when property loss has been reported. Report and recommend appropriate action to the Commander, Commanding Officer or Officer in Charge.
  • Conduct a financial liability investigation of property loss inquiry when designated by the Approving Authority or assist the individual designated to conduct the inquiry. 
  • Serve as Accountable Officer in a financial liability investigation of property loss inquiry, per chapter 7 of volume 12 of DoD 7000.14-R.
  • Receive financial reporting information from the transferring DoD component.
  • Maintain a log of all property that is transferred out.
  • Complete a quarterly reconciliation with the APSR to ensure that all property that is transferred out is inactivated from the APSR.
  • Acknowledge appointment as APO to the appointing authority.
  • Complete training within six months of appointment.
  • Validate that property in the APSR is properly and uniquely identified.

The APSR is the means by which accountable records are maintained and required to establish formal accountability, auditability, and financial reporting for accountable property.