National Defense - Controls Over Property in Custody of Military Units Can Be Improved: LCD-80-66 (Paperback)

Accounting for personal property in the custody of military units and problems with relief-from-accountability procedures were reviewed. The review of property accountability activities at selected military installations found weaknesses in procedures on accounting and reporting on Government property lost, damaged, or destroyed. Although established accountability procedures were generally adequate, many units reviewed were not following them. Periodic physical inventories were not always done, material transfers were not always documented, tool purchases were not always verified, and physical security sometimes left much to be desired. The difficulty of proving service members grossly negligent appears to discourage the services from attempting to fix liability for lost or damaged property. The Navy and Marine Corps also are hindered because they lack legal authority to withhold the cost of lost or damaged equipment from a member's pay.