Welcome to part nine in our multi-part series of DAU LOG Blog posts highlighting a range of resources, references and related learning opportunities covering a range of critically important multi-disciplinary topics of interest to the defense acquisition workforce. So far, we have examined:

• Supply Chain Resiliency & Supply Chain Risk Management (SCRM)
• Additive Manufacturing/3D Printing
• Digital Engineering, Digital Acquisition and Digital Product Support
• Data Analytics, Artificial Intelligence (AI) & Machine Learning (ML)
• Software Life Cycle Management & Agile Software Development
• DevSecOps & Cloud Computing Operations
• Cybersecurity
• Intellectual Property and Data Rights, Technical Data, and Configuration Management

Today we will examine the critical interdisciplinary topics of property and equipment management, property accountability, and Financial Improvement and Audit Readiness/ Remediation (FIAR):

Key Definitions

• Government Property - Property in the possession of, or directly acquired by, the Government and subsequently furnished to the Contractor for performance of a contract. Government-furnished property includes, but is not limited to, spares and property furnished for repair, maintenance, overhaul, or modification. Government-furnished property also includes contractor-acquired property if the contractor-acquired property is a deliverable under a cost contract when accepted by the Government for continued use under the contract. (Source: DAU Glossary)
• Defense Property Accountability System (DPAS) - DPAS is a DoD property management system and is the Accountable Property System of Record (APSR) for over 32 DoD agencies (i.e. Defense Information Systems Agency (DISA), Defense Logistics Agency (DLA), US Special Operations Command (USSOCOM) etc.) and military services. DPAS contains four modules, including Property Accountability, Maintenance & Utilization, Warehouse Management, and Materiel Management. This program is administered by the DLA Logistics Catalog and Data Solutions (LCDS), a portfolio of the Information Operations section of the DLA. (Source: DAU Glossary)

ACQuipedia Articles 

• Accountable Property Officer (APO)
• Authorities of the Property Administrator
• Defense Property Accountability System (DPAS)
• Government Contract Property Receipt and Issue System
• Government Property Accountability
• Government Property Use and Charges
• Loaning Property to Contractors
• Risk of Loss and Liability for Government Property

Training

• IND 105V Contract Property Fundamentals
• IND 2050V Contract Property Management Auditing Concepts
• CON 0510 Managing Government Property in the Possession of Contractors
• CLM 037 Physical Inventories
• CLM 039 Foundations of Government Property
• CLM 040 Proper Financial Treatments for Military Equipment
• CLM 047 Fiscal and Physical Accountability and Management of DoD Equipment
• CLM 048 Audit Readiness Requirements for DoD Equipment
• CIND 001 Industrial Contract Property Management Credential

Defense Property Accountability System (DPAS) Training

• Defense Property Accountability System (DPAS)
• DPAS Training Schedule
• Accountable Property Officer Training
• Custodian Training
• Maintenance & Utilization Officer Training
• Warehouse Management Training
• Fleet Manager Training
• Automated Inventory Training
• Contact Us/ Support

Additional Resources

• DAU Government Property Community of Practice
• DAU Industrial & Contract Property Management Video Channel,
• DAU “Overview of Financial Improvement and Audit Readiness (FIAR)” Video
• Government Furnished Property (GFP) Training from DoD Procurement Toolbox
• DAU High Impact Resources – Ready, Aim, FIAR! Blog Post
• DoD Instruction 5000.64 Accountability and Management of DoD Equipment and Other Accountable Property
• Defense Property Accountability System (DPAS)
• DPAS Support Team
• DoD Comptroller/Chief Financial Officer (CFO) FIAR Guidance
• DoD Office of the Deputy Chief Financial Officer (ODCFO) Homepage
• DoD Office of the Deputy Chief Financial Officer (ODCFO) FIAR Report (June 2023)
• Office of the Deputy Chief Financial Officer (ODCFO) Audit 101 Video (CAC Required)

Finally, an important reminder from our DAU Contracting Center’s Industrial Property Learning Director: All of “these terms are not synonymous. DoD Property Accountability is used to describe the Government's physical and fiscal accountability (supported by documentation). DoD equipment management and property management have more to do with how accountability is established, maintained, and reported. It also includes and how the property is controlled, used, and maintained. What sets "property management" and "equipment management" apart is that there are multiple classifications/categories of property, (e.g., material is a classification of property). If something specifically refers to "equipment" it implies that it is the only classification of property being addressed. Material, such as ammunition wouldn't be covered. To be audit ready, DoD property accountability (fiscal and physical), equipment management, and property management are needed to establish a complete and reliable audit trail that complies with documented process and applicable DoD instructions (e.g. DoD Instruction 5000.64) and other applicable policies, procedures, and regulations.”