Non-Appropriated Fund Asset Managment Handbook

Transcription

NON-APPROPRIATED FUND
ASSET MANAGEMENT
HANDBOOK
NAF PROPERTY BOOK OFFICE
DIRECTORATE OF FAMILY AND MORALE,
WELFARE AND RECREATION
FORT (Insert Installation Name & Location)
April 2012
IMCOM Asset Management Handbook
April 2012 Page
ASSET MANAGEMENT
HANDBOOK
TABLE OF CONTENTS
CHAPTER 1 GENERAL
1-1.
1-2.
1-3.
1-4.
1-5.
1-6.
1-7.
FOREWARD
REFERENCES
ACRONYMS
CUSTOMER ASSISTANCE
HOURS OF OPERATION
FORMS
FIXED ASSET LIFE SPAN FLOWCHART
Page
4
4
4
5
5
5
6
CHAPTER 2 ACQUISITIONS
2-1.
2-2.
2-3.
2-4.
2-5.
2-6.
2-7.
2-8.
2-9.
2-10.
2-11.
2-12.
2-13.
2-14.
PURCHASING
PURCHASE REQUEST
TRADE-INS
GOVERNMENT PURCHASE CARD HOLDERS
8
BILLING OFFICIALS
HAND RECEIPT HOLDERS
PROPERTY BOOK OFFICER
GENERAL LEDGER ACCOUNTING CODES (GLAC)
GLAC TABLE
RECEIVING/RECEIVING REPORTS
STANDARD OF CONDUCT
COMMITMENTS
CONFLICT OF INTEREST
RATIFICATIONS
7
7
7
8
8
8
8
9
10
11
11
11
11
CHAPTER 3 ACCOUNTABILITY
3-1.
3-2.
3-3.
3-4.
3-5.
3-6.
3-7.
3-8.
3-9.
3-10.
3-11.
3-12.
ACCOUNTABILITY AND RESPONSIBILITY
ESTABLISHMENT OF PROPERTY BOOK ACCOUNTABILITY
NAF FIXED ASSET REPORTING FORM
MONTHLY FIXED ASSET REPORT
NAF PROPERTY MARKING
HAND RECEIPT HOLDER RESPONSIBILITIES
PROPERTY BOOK OFFICER RESPONSIBILITIES
HAND RECEIPT PROCEDURES
INVENTORIES
ACCOUNTING FOR LOST, DAMAGED, OR DESTROYED PROPERTY
FINANCIAL LIABILITY
COLLECTIONS
11
12
12
16
16
16
16
17
18
18
20
21
April 2012
Page 2
CHAPTER 4 DISPOSITION
4-1.
4-2.
4-3.
4-4.
4-5.
4-6.
4-7.
4-8.
4-9.
4-10
METHODS OF DISPOSITION
LOCAL DISPOSAL POLICY
INITIATION OF DISPOSAL REQUEST
DETERMINATION OF FINAL DISPOSITION
SALES
TRADE-INS
RECYCLING
DLADS/LOCAL DUMP OR LANDFILL
LOST, DAMAGED OR DESTROYED
REPORTING DISPOSITION
21
22
22
22
22
23
24
24
24
24
28
APPENDIX A
SNACS QUICK GUIDE
29
APPENDIX B
SAMPLE NAF ASSET MANAGEMENT FORMS
29
•
Duty Appointment Letter
•
DA Form 1687 Notice of Delegation of Authority-Receipt for Supplies
•
DD Form 250 Material Inspection and Receiving Report
•
NAF Fixed Asset Reporting Form (see section 3-3)
•
DA Form 2062 Hand Receipt/Annex
•
DA Form 3161 Request for Issue or Turn-In
•
DA Form 4283 Maintenance Work Request
•
Hard Drive Disposal Certification Form
•
Disposal Certification Letter
•
Freon Removal Letter
•
DD Form 1348-1A DOD Single Line Release/Receipt Document
•
DD Form 200 Financial Liability Investigation
•
Standard Form 97, United States Government Certificate to Obtain Title to a Vehicle
April 2012
Page 3
CHAPTER 1
GENERAL
1-1.
FOREWORD: The purpose of this Asset Management Handbook is to provide clear,
concise guidance for the management of Non-Appropriated Fund (NAF) fixed assets at the
installation level. It is provided as a basic guide and is not intended to subsume, replace, detract
from, or conflict with existing regulations or local policies governing NAF fixed assets. It is
intended primarily for NAF Directors, Property Book Officers, Hand Receipt Holders, Financial
Management Officers, Program Managers, Government Purchase Card Holders, Billing Officials,
NAF Financial Services and DFMWR staff involved with the day to day life span management of
NAF fixed assets from acquisition to disposal. Installations are granted the discretion to modify or
supplement this document (locally) as necessary to reflect each installation’s unique work
processes and requirements. A copy of this guide shall be made available electronically for
DFMWR personnel to access. Guidance for the management and accountability of Appropriated
Fund (APF) assets shall be obtained locally from the Installation Director of Logistics, Property
Book Office. In some instances special provisions may apply to OCONUS installations, these
provisions are annotated where applicable.
1-2.
REFERENCES: NAF Fixed Assets are governed by the following regulations:
AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities,
chapter 17 and appendix D
http://www.apd.army.mil/pdffiles/R215_1.pdf
AR 215-4, Nonappropriated Fund Contracting
http://www.apd.army.mil/pdffiles/r215_4.pdf
AR 710-2, Supply Policy Below the National Level
http://www.apd.army.mil/pdffiles/r710_2.pdf
AR 735-5, Policies and Procedures for Property Accountability
http://armypubs.army.mil/epubs/pdf/r735_5_d20050228.pdf
DFAS-IN 37-1, chapter 32 and table 4-2
http://asafm.army.mil/offices/BU/Dfas371.aspx?OfficeCode=1200
DoD Instruction 1015.10
http://www.dtic.mil/whs/directives/corres/pdf/101510p.pdf
DoD Instruction 1015.15
http://www.dtic.mil/whs/directives/corres/pdf/101515p.pdf
DoD 4160.21-M, Defense Material Disposition Manual
http://www.dtic.mil/whs/directives/corres/pdf/416021m.pdf
DRMS-I 4160.14, Operating Instructions for Disposition Management
https://www.drms.dla.mil/gov/publications/4160.14/4160.14.pdf
DoD 7000.14-R, Financial Management Regulation, volume 13
http://comptroller.defense.gov/fmr/13/index.html
1-3.
ACRONYMS:
APF
BO
CAO
CAO
GPCH
CPMC
CONUS
DFMWR
DLADS
Appropriated Fund
Billing Officials
Central Accounting Office (*OCONUS installations interface with CAO)
Chief Acquisition Officer (Contracting)
Government Purchase Card Holders
Capital Purchase Minor Construction
Continental United States
Directorate/Director of Family and Morale, Welfare and Recreation
Defense Logistics Agency – Disposition Services (Formerly DRMO)
April 2012
Page 4
DOL
FAF
FMO
GC
HRH
NAF
IMO
NFS
OCONUS
PBO
PR
PO
RIMP
SNACS
UFM
Directorate of Logistics
Fixed Asset Reporting Form
Financial Management Officer
Garrison Commander
Hand Receipt Holder
Non-appropriated Fund
Information Management Officer
NAF Financial Services
Outside the Continental United States
Property Book Officer
Purchase Request
Purchase Order
U.S. Army NAF Risk Management Program
Standard NAF Automated Contracting System
Uniform Funding Management
1-4
CUSTOMER ASSISTANCE: Any questions or problems that cannot be answered or solved by
consulting the appropriate references may be addressed to the Directorate of Family and Morale,
Welfare and Recreation (DFMWR) Property Book Officer (PBO) at, (List your address and phone
contact information).
1-5.
HOURS OF OPERATION: (List your installation Hours of Operation)
a. Office:
0730-1200
0730-1200
1300-1600
1300-1500
Monday Thursday
Friday
b. Warehouse: 0700-1130
0700-1130
1200-1600
1200-1500
Monday Thursday
Friday
1-6
FORMS: The following forms are commonly used for NAF fixed asset management. Most, but
not all of these forms are available electronically at http://www.dispositionservices.dla.mil/ . Those
marked with an asterisk are not available electronically. See Appendix B for sample copies and
additional instructions for completion of forms.
•
Army NAF Purchase Request
(electronic form available only online
via SNACS)
•
DA Form 1687 Notice of Delegation
of Authority-Receipt for Supplies
•
•
•
•
Hard Drive Disposal Certification
•
DD Form 1348-1A DOD Single Line
Release/Receipt Document
•
DD Form 200 Financial Liability
Investigation
DA Form 3161 Request for Issue or
Turn-In
•
DD Form 250 Material Inspection
and Receiving Report
•
DA Form 4283 Maintenance Work
Request
•
Standard Form 97, United States
Government Certificate to Obtain
Title to a Vehicle *
•
•
NAF Fixed Asset Reporting Form
April 2012
Page 5
1-7
• Duty Appointment Letter
FIXED ASSET LIFE SPAN: Below is the typical life-span of NAF fixed assets and/or
Hand Receipt Holder or
authorized designee
submits online SNACS
Purchase Request (PR)
through FMO to Contracting.
Credit Cardholder
initiates credit card
purchase with
approved vendor.
Contracting converts to
an award (Purchase
Order, Contract, and
Delivery Order).
Vendor processes
order – ships to
warehouse/activity.
Vendor pro
order – ship
warehouse
Equipment is received at warehouse or activity.
Warehouse maintains until issued to end user.
controlled expendable assets:
CH/HRH completes FAF (if required)
and forwards FAF, invoices, receipts,
packing slips to PBO and BO.
CHAPTER 2
ACQUISITIONS
HRH/Designee completes FAF (if requ
forwards FAF, receiving report or parti
report (DD 250), invoices, receipts, pa
PBO, FMO, Contracting, and NFS (Pa
PBO
completes,
edits,of
and
forwards
FAF
CAO/NFS
2-1.
PURCHASING: NAF Acquisitions are governed by
the
provisions
AR
215-1,
ARto 215establish accountability.
PBO Contact
prepares and
4, and the current NAF Government Purchase Card StandingtoOperating
Procedures.
distributes property identification labels.
NAF Contracting for the latest SOP. Accountable NAF Fixed Assets are purchased in one of
the following manners:
HRH or PBO
appliesGovernment
labels.
a. DFMWR Government Purchase Card Holders (GPCH) through
the NAF
Purchase Card Program within authorized dollar limitations (up to $2500 for a “service” and
no more than $5000 for a single purchase). Splitting a purchase to circumvent the $5000
threshold is prohibited. CHs must indicate if the item(s) being purchased are property book
CAO/NFS/PBO/HRH/Designees
– Prepare,
coordinate,
items when entering the purchase into the online purchase
card system. If in doubt,
contact
conduct and observe required annual 100% physical
the NAF PBO.
inventories.
b. Single purchases over the $5000 threshold must be competed and submitted
electronically through the Standard NAF Automated Contracting System (SNACS) with
conduct
monthly
reviews,
routine hand
detailed specifications as a NAF Purchase Request (PR)PBO/HRH
and route
to your
local
Financial
receipt maintenance. Prepare and coordinate active
Management Officer (FMO) for funding approval. After funding
is approved
thewill
FMO
willtransfer
life property
transfers. PBO
forward
route the PR to the NAF Contracting Office. Access to SNACSrequests
requires
training
and
to CAO/NFS for posting.
issuance of a User ID and Password. Activities should have at least one person trained and
proficient in SNACS. Contact your local FMO or NAF Contracting office for training
opportunities and obtaining User ID and Password. NAF
shall
complete
the
FinalContracting
Disposition: HRH
requests
disposal
on DA 3161.
PBOintakes
Reutilization,
Sale,
purchase process through various procurement procedures
the disposal
form ofaction:
a Purchase
Order
Recycle, Local Dump, and DLADS.
(PO) (DA Form 4067-1). Payments are made either by NFS
or
through
usage
of
a
NAF
PBO forwards disposal actions to CAO/NFS for
Contracting purchase card.
removal from accountability.
April 2012
Page 6
2-2.
PURCHASE REQUESTS: When an activity submits a PR through SNACS, it is
imperative for the accounting data to be correct. Incorrect accounting data can delay, decrease,
or forfeit purchase rebates and require unnecessary and timely research in making corrections
when the asset is expensed. Accounting data consists of 12 alpha and numeric characters
and should be submitted in the standardized format below:
Example: RE1 LQ 81 39 163
Installation Code: RE1 (Fort Xray)
Program Code: LQ (Golf Course)
Location Code: 81 (Golf Course)
Department Code: 39 (Pro Shop)
GLAC: 163 (CPMC – Accountable Fixed Asset)
Each PR submitted shall also indicate the number of months the asset shall depreciate. The
minimum depreciation schedule is 24 months, depending upon the GLAC. There is no
requirement to establish a depreciation schedule for items purchased using GLACs 761
(Controlled Expendables) or 742 (UFM items). Requests not meeting these requirements and
format will be returned to the requestor for correction. Contact your FMO for an up to date
listing of Accounting Codes for your installation.
2-3.
TRADE-INS: Many vendors will accept used equipment for trade-in and provide a
discount towards a new purchase. Hand Receipt Holders (HRH) and Government Purchase
Card Holders (CH) are urged to consider trade-ins for large equipment such as kitchen and
refrigeration equipment, lawn equipment, and large copiers which are difficult commodities to
dispose of otherwise. This shall be considered for NAF to NAF replacements only. APF
equipment may not be traded in towards NAF purchases. Trade-ins shall be coordinated
through the NAF PBO to ensure proper removal of the traded in asset(s) from the HRH
inventory. Trade-ins accomplished through SNACS shall be properly documented (as separate
line items) on the PR with a full description of the items being traded in to include the NAF asset
number (if applicable), make, model and serial numbers, quantity being traded in and dollar
value for the trade-in. OCONUS installations may not be able to make trade-ins due to customs
considerations.
2-4.
GOVERNMENT PURCHASE CARD HOLDERS (GPCH): GPCHs are required to
ensure funds are available prior to using their purchase cards. GPCHs are responsible for
providing purchase documentation to include the exact purchase price, any discounts applied,
as well as the date and the company from whom the purchase was made. Original
documentation is to be provided to the Billing Official (BO) and a copy provided to the HRH. It is
the responsibility of the HRH to ensure documentation (invoices/credit card receipts) is provided
to the NAF PBO to establish accountability. For complete guidance on the use of the
Government Purchase Card, cardholders will reference the U.S. Army Non Appropriated fund
instrumentalities, Standing Operating Procedure, Purchase card and Convenience Checks, 22
Jun 2004.
When purchasing accountable and non-accountable property on the same credit card purchase,
it is imperative CHs break down the purchases and code each individual line item electronically
through the online government purchase card system with the correct GLAC (Section 2.9 –
Accountable GLACS) and location. This will ensure that accountable items are recorded at the
correct pricing and to the correct location. Splitting purchases to avoid the competition
threshold and/or to stay within a cardholder’s single or monthly purchase limit and/or to avoid
processing through the NAF Contracting office is PROHIBITED.
April 2012
Page 7
If the invoice and/or receipt does not indicate the make, model, and serial number, the CH/HRH
shall hand write this information on the invoice/receipt before submitting to the NAF PBO.
CHs are responsible for ensuring proper usage of mandatory sources of supplies such as NAF
consolidated contracts, non-profit agencies for the blind such as Ability One (NIB/NISH), etc.
Cardholders are required to rotate purchases amongst qualified sources and within dollar
limitations.
CHs are required to keep and maintain copies of all purchase documentation for three years.
For accountable property the CH is also required to maintain a copy of the NAF Fixed Asset
Reporting Form (FAF) used to load the asset into the Fixed Asset Register.
2-5.
BILLING OFFICIALS (BO): It is the responsibility of the BO to ensure that CHs properly
code purchases. If the accounting data is incorrect, it is the BO’s responsibility to provide
written notification to NFS to correct the error. There will be no tolerance for allowing CHs
to make purchases of accountable property coded to GLAC 726 (Non-accountable Supplies).
The BO is responsible to ensure copies of invoices/receipts are forwarded to the NAF PBO to
establish accountability.
Billing officials are required to retain original purchase records (invoices/receipts) for six years
and three months.
2-6.
HAND RECEIPT HOLDERS: HRHs are responsible for ensuring that receiving reports
(Section 2-10.d) and full item descriptions (make, model and serial numbers) are forwarded to
the NAF PBO to establish accountability, regardless of acquisition method. Local policy may
also require HRHs to prepare FAFs to establish accountability.
2-7.
PROPERTY BOOK OFFICER: When HRH’s are not required to prepare FAFs, PBOs
shall prepare them utilizing the signed and dated receiving reports submitted by HRHs to
establish accountability. The benefit of having the PBO prepare FAFs is to provide uniformity
and consistency. Some installations do not have a NAF PBO. If that is the case for your
installation, contact your FMO to find out the individual responsible for NAF Property
Accountability. For installations without a PBO it may be more appropriate to require the HRH
to prepare and sign the FAF and submit it to the designated individual responsible for
administering the duties of a PBO which may be a Supply Clerk, Technician or FMO. PBOs or
someone serving as the PBO will forward all FAF submissions accompanied with receiving
reports to CAO/NFS for input into the NAF Fixed Asset Register. Where applicable, PBOs shall
provide courtesy copies of FAFs to the HRH, FMO and the CH (for credit card purchases).
2-8.
GENERAL LEDGER ACCOUNTING CODES (GLACS):
The following table defines the most commonly used GLACS associated with the acquisition
and accountability of NAF fixed assets:
Overhead activities should be treated as Cat B. See AR 215-1, chapter 3, Section II for full
explanations and definitions of CAT A, B, & C facilities. For a complete list and definition of
GLACS, see DFAS-IN 37-1, chapter 32.
2-9.
GLAC TABLE:
GLAC
726
Type
Supplies
Dollar Threshold
There is no particular dollar threshold,
but generally lower dollar items
consumed in usage with a life
expectancy less than two years.
Accountability & Description
NON-Accountable: Cat A, B & C. Used for office
supplies, building supplies, etc. There is no
requirement to report these items to NAF PBO to
establish accountability.
April 2012
Page 8
761
Controlled
Expendables
Includes items with a unit price greater
than $100, but total cost less than
$2500 whether purchased singularly or
in bulk. Life expectancy of at least two
years. Also referred to as “Durables”
or “E” items.
742
UFM (Uniform
Funding &
Management)
Items purchased with UFM funds (APF
converted to NAF) with a unit value of
$2500 or greater OR like items
purchased in bulk with a unit value
greater than $100 and a total cost of
$2500 or greater. Life expectancy of
two or more years. Also referred to as
“U” items. “Like” items means
“identical”.
163
FFE
(Furniture,
Fixtures, and
Equipment)
Items purchased with CPMC (Capital
Purchase, Minor Construction) funds
with a unit value of $2500 or greater
OR like items purchased in bulk with a
unit value greater than $100 and a total
cost of $2500 or greater. Life
expectancy of two or more years. Also
referred to as “F” or “T” items. “Like”
items means “identical”.
GLAC
169
173
175
181
2-10.
Type
Dollar Threshold
Building improvements also known as
Building
Construction in progress. There is no
Improvements dollare threshold. Also referred to as
Building
Maintenance
and Repairs
Gov’t Titled
Bldg. &
Improvements
APF
Authorized
Fixed Assets
“C” items
Building maintenance and repair
projects purchased with CPMC funds
with a unit value of $2500 or greater.
Also referred to as “K” items.
Discretionary Reporting: Cat A, B & C. Items
considered sensitive in nature or pilferable such as
digital cameras, automation, stereo equipment, etc.
Any items containing a make, model and serial
number will be recorded. Controlling low dollar
durable items helps ensure that items aren’t
walking out the door and provides documentation in
the event of a theft or loss.
Accountable: Cat A & B. These assets are
treated and accounted for as NAF Fixed assets.
They do not depreciate. Accountability is
maintained until disposition. Any proceeds upon
disposition by sale are remitted to the location
accountable for the fixed asset. See AR 215-1
paragraphs 5–2 and 5–3 for policy on the DOD
MWR USA/UFM funding practices, which allows
authorized APF services to be executed for an
MWR NAF account.
Accountable: Primarily Cat C, however could be
used for Cat A or B if UFM funding is unavailable.
These assets are accounted for as NAF Fixed
assets. Depreciation schedule ranges from 2 to 10
years. Accountability is maintained until
disposition. Any proceeds upon disposition by sale
are remitted to the location accountable for the
fixed asset. Capitalization criteria for capital
purchases, NAFMC, minor construction, and
sustainment, restoration, and modernization (SRM)
are outlined in DOD 7000.14–R. Updated guidance,
including clarifications, can be found at the Army
MWR web site, www.armymwr.army.mil , under
Financial Management, DFAS, NAF Accounting
Guidance, and/or in the heading, NAF Financial
Management Guidance
Accountability & Description
Accountable: Cat A, B, & C activities. These are
not depreciated until complete and then moved to
“H” or “K” items
Accountable: Cat C. Includes items such as
painting, upholstery, carpeting, etc. Depreciation
schedule ranges from 2 to 10 years.
Major building renovations and repairs
purchased with CPMC funds with a unit
value of $2500 or greater. Also
referred to as “H” items.
Accountable: Cat C. Includes items such as roof
replacement, kitchen renovations, etc.
Depreciation schedule ranges from 10 to 30 years.
Any category of asset purchased with
CPMC funds due to a non-availability
of authorized APF funds and with a unit
value of $2500 or greater OR like items
purchased in bulk with a unit value
greater than $100 and a total cost of
$2500 or greater. Also referred to as
“N” items.
Accountable: Cat A, B & C activities. Includes
any items qualifying as a fixed asset. Depreciation
schedule is discretionary. Accountability is
maintained until disposition. Any proceeds upon
disposition by sale are remitted to the location
accountable for the fixed asset. Requires a
statement of non-availability of APF funding.
RECEIVING/RECEIVING REPORTS:
a. Some installations have a central warehouse facility where all new equipment is to be
delivered. [Insert local policy]
b. Installations without centralized warehousing will normally have items delivered
directly to the ordering facility. Upon receipt of accountable fixed assets, the HRH, CH, or
responsible staff shall immediately open and inspect the property for overages, shortages,
damages or other discrepancies. The PBO and NAF Contracting shall be notified and vendors
April 2012
Page 9
contacted immediately to rectify any discrepancies or plan for return shipments. This shall be
noted on a DD 250, Material Inspection and Receiving Report. DO NOT wait more than 30
days to inspect shipments as most vendors will not accept returns after 30 days.
c. When property is received, the HRH or designee of the receiving activity shall
prepare a receiving report utilizing one of the authorized forms stated below (section d.) and
forward copies to the following:
NFS – to ensure payment to the contractor and balance financial statements.
FMO – to maintain budget spending.
PBO – to establish property accountability.
NAF Contracting – to finalize the contract. (Only necessary for contractual
purchases).
Documentation shall be forwarded in a timely manner such that the appropriate offices will
receive it within three working days of receipt of the property.
d. A receiving report is comprised of any one of the following:
Signed and dated DA-4066 (Purchase Order for Commercial Items).
Signed and dated DA 4067-1 (Purchase Order for Supplies or Services).
Signed and dated DD 1155 (Purchase Order).
Signed and dated DD Form 250 (Primarily used for partial shipments or credit
card purchases).
Receiving report shall also include the following support documentation (if available:
Vendor Invoice
Vendor Receipt
Vendor Packing Slip
If the support documentation does not indicate the make, model, and serial number of the
item(s) purchased, the receiving HRH is required to manually document this information and
provide it to the PBO. This information can be handwritten on the signed and dated receiving
report or support documentation. NFS requires signed and dated documents for processing
payment. This is also a regulatory requirement.
2-11. STANDARD OF CONDUCT: Transactions relating to the expenditures of NAF dollars
require the highest degree of trust and integrity. All NAF personnel involved with the acquisition
process, accountability or disposal of NAF property must conduct themselves in a manner
beyond reproach which includes treating all potential contractors impartially and without
prejudice during the acquisition process.
2-12. COMMITMENTS: Only Contracting Officers and their duly authorized representatives
acting within their authority are allowed to commit the NAFI with respect to the award of
contracts. UNDER NO CIRCUMSTANCES SHOULD ANY OTHER PERSONNEL MAKE
COMMITMENTS OR PROMISES RELATING TO AWARDS OF CONTRACT NOR MAKE
REPRESENTATIONS THAT WOULD BE CONSTRUED AS SUCH A COMMITMENT.
2-13. CONFLICT OF INTEREST: All procurement decisions and actions shall be made free of
conflict of interest. A conflict of interest exists when the person selecting a contractor, placing
an order, modifying a contract, performing contract administration or performing any other action
has a direct or an indirect monetary interest in the business of the contractor or is in a position
April 2012
Page 10
to benefit because of family or other interest. Even though a conflict may not exist, NAF
personnel shall avoid the appearance of such conflict.
2-14. RATIFICATIONS: Is an unauthorized commitment made by an individual who lacks
proper authority for entering into a contract. Only Contracting Officers acting within the scope of
their authority may enter into contracts on behalf of the NAFI.
Unauthorized persons who entered or continued services without a contract must submit a
Ratification Packet to the Contracting Office with formal letters from the person who made the
unauthorized commitment to their supervisor and the DFMWR explaining how, what, why, and
what measures will be taken to prevent this from happening again. A PR through SNACS must
accompany the Ratification with Approved Funding to show that funding was available at the
time. The Contracting Office will ensure all documentation is clear and concise before sending
to Legal and the Chief Acquisition Officer (CAO). Once the CAO has reviewed and gives the
authority to proceed, the contracting office will process the PR. The contractor has no right to
collect from the NAFI until the ratification process is completed. It is possible the individual who
made the unauthorized commitment could be held personally liable for the payment and/or face
disciplinary actions.
CHAPTER 3
Accountability
3-1.
ACCOUNTABILITY & RESPONSIBILITY: PROPERTY ACCOUNTABILITY IS THE
RESPONSIBILITY OF ALL DFMWR EMPLOYEES. There are special responsibilities for
Supervisors, HRHs, and sub-hand receipt holders. It is very important that all employees
understand and take personal ownership for their responsibilities for property accountability.
Responsibility implies the reasonable and prudent actions of entrusted individuals to ensure that
Government property is properly used, cared for, stored, maintained, and safeguarded.
Individuals in possession of or currently using government property are inherently responsible
for that property while it is in their use or possession regardless of whether or not the user has
signed for the property.
Supervisors have the additional duty of providing overall guidance, direction and promotion of
property accountability.
HRHs have the direct responsibility to ensure that all property for which they are receipted is
properly used, cared for, stored, maintained, and safeguarded. Sub-hand receipt holders carry
these same responsibilities.
3-2.
ESTABLISHMENT OF PROPERTY BOOK ACCOUNTABILITY: Per chapter 2, HRHs
are responsible for providing signed and dated receiving reports with full item descriptions of all
accountable property that is purchased to the PBO, FMO, NFS and Contracting within three
working days of receipt. Depending upon local policy, either the HRH or the PBO will complete
the FAF. The PBO will forward completed FAFs to NFS for assets to be loaded into the NAF
Fixed Asset Register. It is critical that paperwork for items purchased towards the end of
the month is expedited. Documents should be received by NFS no later than three
working days into the following month to allow items to be loaded in the correct
accounting month.
3-3.
NAF FIXED ASSET REPORTING FORM: A FAF shall be completed using the following
instructions. A blank copy of the form is provided below. Please note this form is available
electronically as an Excel Workbook and can be downloaded at
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http://www.belvoirmwr.com/Features/Employees/index.php#propAdmin. The benefit of this is
simple automated data entry directly into an Excel worksheet. Worksheets can easily be copied
and pasted into new worksheets when loading many similar items, eliminating the need to reinput static information from one load sheet to the next. There is no limit to the amount of load
sheets you can put into one Excel Workbook. If you are authorized and equipped with
ApproveIt, you can electronically sign the document which simplifies sharing and storage.
 For ease of data entry and to ensure uniformity, entries shall be made using ALL CAPS.
 At the top use an X to indicate Add, Delete, Change, or Transfer Asset. If you are
transferring an asset, indicate the asset number it is moving from and the new asset
number it is moving to. If only a portion of the asset is transferring to a new asset, two
fixed asset updates are necessary: (1) to CHANGE the original asset and (2) to ADD
item under the new asset number. Enter the appropriate cost, quantity, and item
description associated with the transfer. Attach a DA Form 3161 to indicate change of
ownership.
 Addition of Assets: When prepared by HRH, HRH shall complete the form (except for
asset number), sign, date, and forward along with a copy of the receiving report to the
PBO. PBO will assign asset number then forward to NFS and provide a courtesy copy
to the HRH and CH.
 Deletion of Assets: PBO or Equivalent Only. Deletion of a fixed asset is required
upon disposal action or loss of a fixed asset. A form 1348 is usually used when an asset
has been disposed of. It will act as back- up documentation to remove an asset. If you
are disposing of a large quantity of fixed assets, it may be more appropriate and
acceptable to send a consolidated listing to NFS as opposed to completing a FAF for
each asset disposed. The FAF should be used for small disposals, trade-ins, and small
property losses. Note that losses require official documentation of the loss and/or copies
of investigative reports. When deleting only a portion of an asset, a CHANGE update
should be completed indicating the portion of the asset that remains. Be certain to
include the costs related to the partial deletion if known. If not known, an estimation
would be acceptable and preferred.
 Install Code: Enter your installation’s two digit installation code.
 Fund Code: Enter the appropriate three digit fund code. Civilian Employee Fund, Post
Restaurant Fund and Lodging will normally have separate fund codes from DFMWR.
 Location Code: Enter the appropriate two digit location code. Your FMO will have a
listing for all your facilities. You should enter the location code for the location that will
be responsible for the asset(s) on hand receipt.
 Sub ledger Code: Enter the appropriate one digit sub ledger code. The sub ledger
account should coincide with the GLAC used to code the purchase. These are defined
at the bottom of the FAF.
 Asset Number: PBO Only - Enter a four digit sequential number assigned locally
(example 1001, 1002, 1003, etc.). These last four digits are the unique identifier for
each asset. A full asset number is comprised of 10 digits to include the Fund Code,
Location Code, Sub ledger Code and Asset Number.
Example: 100 62 F 2334
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 Nomenclature: Enter the generic name of the item purchased. If entering a two word
nomenclature, use the most generic term first, i.e., Table Cocktail. This is useful for
conducting inventories with an alphabetical printout. Please note you are limited to 14
digits to enter the nomenclature.
 Department Code: Enter the appropriate two digit department code. This is the
individual department within a specific location that the asset will be assigned.
Depreciation expense will be charged to the department specified here.
 Physical Location: Enter the building number or other location identifier.
 Acquisition Cost: Enter the total cost of acquisition to include installation, freight and
shipping costs less any discounts.
 Months to Depreciate: Enter the total number of months for the item(s) to depreciate.
Depreciation schedules are required to be determined at the time of acquisition, NOT at
the time of receipt. Requestors are required to designate depreciation schedules on the
electronic purchase request. Every HRH must ensure the depreciation schedule is listed
on the receiving report. Regulatory suggested life expectancies are listed at the bottom
of the FAF.
 Date of Receipt: Enter the actual date that assets were received.
 Quantity: Self-explanatory. For automation equipment it is suggested that each
component be treated separately. For example, a computer system consisting of (1)
computer, (1) monitor and (1) printer should be accounted for as a quantity of (3).
 Description: Line B of the description is required to begin with the CPMC or UFM
number (when applicable). Use all remaining space to list a full and accurate description
of the asset(s) received. Make, model, and serial number are mandatory when
applicable and should always be listed in the following sequence: Make, Model, then
Serial Number. Certain items may not contain make, model, or serial number. Describe
those items by features such as size, color, finish, etc. Each line allows a 64 digit entry.
 Remarks: Enter any additional instructions for NFS personnel or notes that may be
useful in the accounting of the asset (i.e. item located in room 112)
 Signature: If completed by HRH: Sign, date, and send completed form(s) to PBO.
If completed by PBO: Sign, date, and send completed form(s) to CAO/NFS.
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April 2012
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3-4.
MONTHLY FIXED ASSET REPORT: Each month NFS will generate an updated
computerized listing of all accountable fixed assets. PBOs should be able to access and
download this report through OLRV (DFAS On-line Report View). If you do not have access to
OLRV contact your FMO or NFS representative for an automated copy. Some installations may
have systems already in place that will allow HRHs to view, print and download copies of their
fixed assets electronically. For those that do not, the PBO shall provide a monthly copy to
Supervisors and HRHs requesting review and reporting of discrepancies. The monthly fixed
asset report is listed in order by location codes.
Please note special provisions for OCONUS: Master Asset Listing as well as trial balance for
reconciliation purposes is available for download at https://nafweb1.dfas.mil/default.aspx.
3-5.
NAF PROPERTY MARKING: All accountable NAF property is required to be marked
per AR 215-1, para. 17-12. PBOs will distribute labels for marking accountable property. Some
installations may have internal capabilities for making their own labels. If property cannot be
marked with labels, other methods should be used (i.e., etching, acid-marking, painting,
permanent metal labels, permanent marker).
3-6.
HAND RECEIPT HOLDER RESPONSIBILITIES:
 Assume custody of accountable government property under their jurisdiction.
 Take precautionary measures to safeguard accountable property. Special consideration
shall be taken to secure sensitive (pilferable) items (i.e., laptops, blackberries, radios,
digital cameras, etc.) by securing behind two locking devices such as the office door and
then in a lockable desk drawer, cabinet, or safe when not in use.
 Report all accountable purchases and provide receiving reports with invoices/receipts to
the PBO.
 Ensure 100% physical inventory of accountable property is conducted annually and/or
upon change of HRH.
 Report asset discrepancies and inventory variances to PBO.
 Ensure accountable property is clearly marked and identifiable.
 Initiate property transfers and/or disposals on DA Form 3161 and forward original copy
to PBO for processing.
 Sub-hand receipt property to users utilizing DA Form 2062 and update annually.
 Notify Police, Supervisor, and PBO when property is lost, stolen or damaged.
 Provide written notification of property losses, damages, or larcenies IAW AR 215-1,
chapter 18, Appendix M and AR 735-5.
3-7.
PROPERTY BOOK OFFICER RESPONSIBILITIES: Below are primary PBO duties.
Please note that for OCONUS installations some of these duties may be carried out by the
Central Accounting Office (CAO) which interfaces with NFS.
 Prepare, edit, file, and forward fixed asset load sheets to CAO/NFS for posting deletions,
additions, and changes to the Monthly Fixed Asset Report. Follow-up to ensure
transactions are posted accordingly.
 Schedule, coordinate, and brief teams for required annual inventories. (May be
performed by CAO).
 Review inventories and investigate discrepancies prior to forwarding to CAO/NFS for
reconciliation and processing. Prepare and/or ensure supporting documentation is
provided for reported discrepancies.
 Prepare and/or coordinate transfers and forward to NFS for processing. This may
involve the administration of the transfer and/or the physical coordination of the transfer.
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





Provide property labels to HRHs.
Ensure authorities are notified of property losses, damages or larcenies.
Initiate and coordinate required investigations for lost, damaged or stolen property.
Coordinate and perform hand receipt maintenance.
Administer, prepare and maintain hand receipt accounts.
Scrub and validate the annual Review of Insured Exposures and update as necessary.
3-8.
HAND RECEIPT PROCEDURES: Hand Receipt Holders are assigned by Duty
Appointments generated from Division Chiefs or the DFMWR. A hand receipt is a listing of nonexpendable and/or controlled expendable items that have been issued to an individual or
activity. Hand receipts within DFMWR are maintained using an automated hand receipt
generated from NFS or the PBO.
DA Form 1687, Delegation of Authority, is required from all HRHs to delegate who within their
purview is authorized to transact supply actions. DA Form 1687 must be on file with the PBO
and NFS and updated when personnel changes are made.
TEMPORARY DUTY HRH: Shall be appointed by Division Chief or DFMWR when a current
HRH is separated from duty for more than 30 calendar days or when the current HRH will be
permanently separated from duty and a new permanent HRH will not be appointed prior to the
departure of the current HRH. Current HRHs shall notify their respective Division Chief and the
PBO at the earliest possible notice of an impending separation from duty.
PERMANENT DUTY HRH: Shall be appointed by Division Chief or DFMWR when a current
HRH is permanently separated from duty. Outgoing HRH and Incoming HRH will be required
to conduct a 100% Joint Physical inventory.
PBOs will request inventories from NFS and provide working copies for conducting inventories.
The PBO will brief instructions for properly completing inventories within 30 days. A physical
inventory requires for ALL property to be physically seen and touched and item descriptions
verified for accuracy. Serviceability of property shall be assessed at time of inventory. Excess
and non-serviceable equipment shall be annotated for disposal or reutilization. Failure of an
outgoing HRH to conduct a joint inventory does not relieve him or her of responsibility.
Division Chiefs shall appoint either a Temporary Duty or Permanent Duty HRH to replace
the outgoing HRH as soon as they are notified of a departing HRH. Responsibility
remains with the outgoing HRH until such time as either a Temporary Duty or New
Permanent HRH conducts and signs for the inventory. An incoming appointed HRH or
Activity Manager automatically becomes responsible for all government property on the
hand receipt after 30 days of his/her assignment whether he/she has signed a hand
receipt or not. Responsibility reverts to the Division Chief upon failure to appoint a
Temporary or Permanent HRH.
TEMPORARY HAND RECEIPT PROCEDURES: Property that is issued on a temporary basis
up to 30 calendar days shall be documented on DA Form 3161. If the need continues beyond
30 days, a new DA Form 3161 shall be issued or converted to DA Form 2062 or transferred
permanently to the location of the user if it appears the need will go beyond an additional 30
days. Upon return of property loaned on a DA 3161, the original and user copy of the DA 3161
shall be destroyed.
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SUB-HAND RECEIPT PROCEDURES: Property that is issued on a permanent basis may be
sub-hand receipted from the HRH to the individual user on DA Form 2062. It does not transfer
direct responsibility nor relieve the HRH of his/her duties. DA Form 2062s should be updated at
least once annually. Original copy should be kept by the HRH and a duplicate copy kept by sub
HRH. Loans of equipment outside of DFMWR Activities must be authorized by the DFMWR.
TRANSFERS OF PROPERTY: Use DA Form 3161 to document transfers of equipment
between activities. The losing HRH shall prepare the form and sign in block 13. The gaining
HRH shall complete the Supply Action column indicating the quantity of assets received and
sign in block 15. The DA 3161 is then forwarded to the PBO to process the transaction. PBO
signs in block 14. Any remaining depreciation will transfer to the gaining hand receipt. The
HRH or the PBO shall complete a FAF to document the transfer. The PBO shall forward the
FAF and the DA Form 3161 to NFS for posting.
CHANGE DOCUMENTS: The official maintenance of a hand receipt is the responsibility of the
PBO. All entries to the hand receipts (additions, deletions, changes etc.) will be made by the
PBO or designated representative. Official changes to hand receipt accounts will not be made
outside the NAF Property Book office. Making annotations on the hand receipt does not
constitute an official change. Adjustments will only be made using the appropriate supporting
documentation. All documentation will be verified prior to adjustments being made to the hand
receipt.
3-9.
INVENTORIES: An inventory is a physical count of accountable property on hand. All
items listed on hand receipt shall be marked with an ID label that will be used to physically
identify assets against the inventory. Certain types of equipment, due to size, composition, or
other reasons cannot be marked. However, every effort should be made to mark each
accountable item.
A 100% physical inventory of NAF accountable property is required annually. It is required that
a disinterested party observes the physical inventory bi-annually. An inventory is also required
upon change of HRH and/or change of Fund Manager. Large installations or installations with
very large inventories may opt to conduct cyclic inventories (i.e. conducting 25% quarterly).
Working copies should be used to conduct the inventory. Discrepancies shall be reported in
writing to the PBO. If changes are made, a new original will be printed. Hand receipt holders
are required to sign and date a clean copy of the inventory. No annotations are to be made to
the final signed copy. The final signed copy shall be forward to NFS, one file copy to PBO, and
one file copy to HRH.
3-10. ACCOUNTING FOR LOST, DAMAGED, OR DESTROYED PROPERTY: For purposes
of this guide, the term “property loss” includes all NAF property that is lost, damaged, or
destroyed by causes other than fair wear and tear. This may involve natural disasters, hostile
action, mysterious disappearance, theft, or similar causes. Losses of NAF property shall be
documented and reported IAW AR 215-1, chapter 18 and Appendix M. Investigations, if
required shall be documented and reported IAW AR 735-5 (Financial Liability Investigation) or
AR 15-6.
Regardless of circumstance of loss, immediate action shall ALWAYS be taken at the moment of
discovery to report lost, damaged or destroyed NAF Property. If theft or foul play is suspected,
the Installation Police shall be notified immediately and a report filed. Notification shall be
initiated by the highest ranking on-duty staff member. Initiator must also notify the chain of
command immediately and include Supervisor, HRH, and PBO. Incidents of a very serious
April 2012
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nature (involving large monetary loss, damage or destruction) shall be reported immediately to
the DFMWR.
Once notified, the DFMWR has the responsibility of notifying RIMP within the proper time limits.
• Anything that is over $5000 in damages, within 24 hours
• Anything less than $5000 in damages, 60 days from notification
Regardless of who initiates the initial reporting, the HRH shall prepare a written report which will
include the following information:
•
•
•
•
•
•
•
Date and time item(s) first noticed missing, or damaged.
Location item(s) are missing from.
Full description of item(s) lost, damaged or destroyed, to include the NAF Asset number,
Make, Model and Serial number(s).
Asset Value: Replacement cost less allowable depreciation or at fair market value as
verified with commercial sources. Controlled expendables will be valued at original cost
less depreciation.
Cost of repair, if item is damaged, but repairable.
Circumstances surrounding the loss (What, Where, When, How) and any supporting
documentation (rental agreements, SOP’s, Hand Receipts).
Other information that might help determine the cause of loss (i.e. photographs, witness
statements).
Installations may use a locally prescribed form to document loss, memo format or DD Form 200
(Financial Liability Investigation). PBO’s will forward the report to the DFMWR for
recommendation of further investigation or no investigation required. DFMWR will make final
decision as to whether further investigation is required. Copies of report shall also be provided
to the FMO who will forward claims of reimbursement to RIMP for insurance claims when
authorized.
Property will be retained on the Fixed Asset Report until the Report of Loss is approved and/or
after all investigations are complete. If liability is admitted, cash payment can be made to the
NAFI in the amount of the loss immediately and property removed from accountability. Relief of
property may also be obtained as determined from an AR 15-6 Investigation or replacement of
the NAF asset with an approved item purchased with personal funds.
Instances where liability is not admitted will require either a Financial Liability Investigation (See
AR 735-5) or an AR 15-6 investigation. Investigations are required when evidence shows gross
negligence, fraud, dishonesty, willful misconduct, or amount of loss exceeds $2,000 in value.
The DFMWR has the authority to also order investigations if there are repeated losses of lowcost items. Investigations must be completed no later than six (6) months after the loss is
discovered.
For losses or damage of loaned or rented property where the entrusted individual admits liability
and is willing to pay for the lost item(s) either by cash or by payroll deduction, have the
entrusted individual contact the FMO to make payment and the PBO to obtain relief from
accountability. PBOs will use receipt of payment to process and remove lost item(s) from hand
receipt. If liability is not admitted, proceed with a Financial Liability Investigation per AR 735-5
or an AR 15-6 investigation.
The investigative requirements for loss below $2,000 where the circumstances outlined above
do not exist may be satisfied with final reports of authorities such as Installation Police, CID, or
Fire Marshal.
April 2012
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Claims against contractors or commercial entities should be processed in accordance with AR
27-20, AR 27-40 and AR 215-4, Chapter 1, Section II and III.
Factors that will be considered in determining pecuniary liability are as follows:
1. Simple negligence is defined as the failure to act as a reasonably prudent person
would have under similar circumstances.
2. Gross negligence is defined as an extreme departure from accepted standards
accompanied with a recklessness or wanton disregard of the consequences of the
act or omission.
3. Willful misconduct is an intentional act contrary to or a willful failure to do something
required by law, regulation, or prudence. Misappropriation and theft both fall under
this category.
4. Proximate cause. A determination that a person is negligent or has committed an
act of willful misconduct is not sufficient cause to hold him or her financially liable
unless the evidence indicates that the misconduct or negligence was the proximate
cause of the loss, damage or destruction. Proximate cause is defined as the cause
that, in a natural and continuous sequence, unbroken by a new cause, produces the
loss or damage, and without which the loss or damage would not have occurred.
5. If the investigating officer concludes that actions or omissions by responsible
individuals constitute a departure from the standards of care expected, the Report of
Proceeding (DA Form 1574) should specifically state the factors that led to this
conclusion. The findings should also explain any mitigating circumstances that may
influence a determination of financial liability.
3-11. FINANCIAL LIABILITY: Investigations can render entrusted individual(s) liable for the
entire amount of the loss or for a reduced amount if mitigating circumstances exist, or that
individual(s) be relieved of financial responsibility.
If a claim payment has been made to the NAF under RIMP coverage, individuals involved will
be relieved of financial responsibility if the loss is not due to negligence. This policy is
consistent with commercial insurance practice of risk transfer that does not hold insured
persons using insured property with permission liable for loss. If other than simple negligence
has been determined to cause a covered loss, the DFMWR may find the individual financially
responsible. RIMP is entitled to first right of recovery. If a RIMP claim is denied based on
circumstances such as intentional acts or willful misconduct or exclusion from RIMP coverage,
the Appeal Authority (Garrison Commander) reserves the right to hold individual employees or
users financially responsible for the loss.
Limits of liability. AR 735-5, para 13-39 lists the individuals/entities who may be assessed the
full amount of the Government’s loss minus amounts charged to others. In all other cases, the
amount equal to one month’s basic pay at the time of the loss, or the actual amount of the loss
to the Government, whichever is less, will be assessed. When two or more individuals/entities
are held jointly liable, computation of their individual charge can be accomplished using AR 7355, table 12-4.
April 2012
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Individual(s) who are recommended for financial liability must be notified in writing of such
action and be given the chance to submit rebuttals IAW AR 215-1 for additional consideration.
Reconsiderations that do not result in relief from accountability or responsibility will continue
with an appeal process per AR 215-1. The Appeal Authority will determine final actions to be
taken.
3-12. COLLECTIONS: The preferred method of collecting liability assessments is a voluntary
negotiated agreement for payment in a single cash transaction, where possible, or regular
partial payments over a reasonable period of time. If a voluntary agreement cannot be
negotiated, procedures specified in AR 215-1, appendix M are used. If neither of the above is
successful, then involuntary pay deduction is initiated in accordance with the following
procedures, as appropriate:
a. Military Personnel: The fund manager will provide the finance office/defense
accounting office (FO/DAO) with a copy of the complete report and Defense Finance
and Accounting Service (DFAS) will process the debt per AR 37-104-4. If the soldier is in
the process of being separated, and the debt has not been paid, the debt will be
considered in settlement of final pay. Enlisted soldiers may seek cancellation or
remission of indebtedness under AR 600-4.
b. NAF Employees: Payroll deduction will be in accordance with AR 215-3. The fund
manager will forward a copy of the collection notification to the payroll office unless there
is an appeal by the employee. The amount deducted in any one pay period must be
reasonable in terms of net pay and, generally, should be sufficient to satisfy the debt
over a period of 5 to 10 pay periods.
c. APF Civilian Employees: A copy of the complete Report of Loss will be forwarded to
the employee’s supervisor who, in turn, may refer it to the servicing CPAC for action
under appropriated civilian personnel regulations.
d. Other Persons: Collections will be processed as claims in favor of the United States
under the provisions of AR 27-20 or under terms of an applicable contract.
CHAPTER 4
DISPOSITION
4-1.
METHODS OF DISPOSITION: The final disposition and relief of accountability and
responsibility for a NAF Fixed Asset occurs in one of the followings ways:
 In-house Reutilization or Transfer to other Installations.
 Asset is sold to the Public by means of an Auction, Fixed Price Sale, Open Bid Sale or
Closed Bid Sale.
 Asset is traded-in towards the purchase of a new asset.
 Contractual removal and disposal of asset when purchasing new asset.
 Item is disposed of through local Recycling Programs.
 Items are disposed of through local landfills or dumps.
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 Asset is disposed of to the closest supporting DLADS IAW DoD 4160.21-M and DRMS-I
4160.14.
 Item is reported as lost, stolen, or damaged and has supporting documentation (Police
report, Investigation report, witness statements, etc.) to confirm the loss.
 Disposal of Abandoned Property requires special considerations that will be discussed
in-depth in this chapter.
 This guidebook does not address APF Property, however, APF property is generally
disposed of through your installation DOL following whatever procedures and guidance
they have provided. Some installation DOLs may provide service for the disposal of
installation NAF Property as well.
4.2
LOCAL DISPOSAL POLICY: Due to the unique nature of Installations, each Installation
NAF PBO shall generate a local Disposal Policy which shall include how to initiate and submit
disposal requests, requirements and support for the physical disposal of assets, monthly
scheduling, and any special requirements such as handling of Freon with refrigerated
equipment. In general, Installations shall adhere to the following procedures, exceptions may
be made in unique circumstances.
4.3
INITIATION OF DISPOSAL REQUEST: A Hand Receipt Holder, or individual
designated on signature card shall prepare a DA Form 3161 listing all assets requested for
disposal and submit to the NAF PBO. These requests may be submitted electronically or by
hard copy. The originator of the request shall sign and date the document in the lower left hand
corner (block 13). Electronic submissions can be signed using your common access card
(CAC).
Each request requires the following information:
•
•
•
•
NAF Asset Number.
Full Item Description to include Make, Model and Serial Number.
Quantity being disposed and Unit of Issue .
Signature and Date in lower left corner (block 13).
The Activity requesting disposal shall take the following actions to expedite the disposal:
•
Consolidate property that is being disposed to one general pick-up area (if possible).
•
Property should be clean and ready for pick-up. Items with excessive grease and grime
will not be accepted.
•
Automation equipment must be wiped clean of all data and be labeled as such.
•
Items requiring assembly, disassembly, or moving of peripheral equipment or structures
must be accomplished prior to schedule of property pick-up.
•
Refrigerated equipment that is not being offered for resale, must have the Freon
removed prior to disposal. Removal of the Freon must be formally documented.
4-4.
DETERMINATION OF FINAL DISPOSITION: Determination of final disposition shall be
made by the PBO in conjunction with HRHs, Supervisors, Division Chiefs, and Directors.
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Installations shall first pursue every opportunity for reutilization to in-house DFMWR agencies or
to neighboring Installations.
4-5.
SALES: Items that cannot be reutilized elsewhere shall then be considered either for
trade-in at a discount towards replacement purchases or sold at a profit to authorized DFMWR
patrons, the public, civilian businesses, or the local community affected by base realignment
and closure (BRAC). Sales can be conducted at the installation through several methods:
PUBLIC AUCTION: Public auction should be considered for items that will generate
high-interest and expected high-dollar returns. Items are sold to the highest bidder through a
verbal bidding process. Awards are made on the spot and customers may purchase and
remove items immediately. Conducted by NAF PBO or contracted out with local auctioneer.
FIXED PRICE SALE: Items are offered to the public with a pre-established price on a
first-come, first-served basis. This type of sale is useful for items with an expected low-dollar
return. Pricing should be established at fair market value with considerations made for
depreciation by the PBO in conjunction with the FMO and/or Fund Manager. Items shall be
clearly labeled with price tags and customers may purchase and remove items immediately.
Also referred to as a “Cash and Carry” sale.
OPEN/CLOSED BID SALES: If hiring an auctioneer is not feasible, an open or closed
bid sale should be considered. A closed bid sale allows customers to submit a secret bid in a
sealed envelope that will be opened at an established time and place. The bidder who submits
the highest bid is awarded the asset. An open bid sale provides bidders to openly see the
bidding process and the last highest bid. The bidding process continues until there are no
customers willing to outbid the highest bid on the table. It is recommended to establish a
minimal starting bid price and establish minimal bid jumps for this type of sale.
It is allowable to conduct a sale that combines the different methods of sale. For example, if
you have both high-interest, high-dollar items and low-dollar, low-interest items, you can serve
both needs at once. The allowance of a storage/pick-up period for customers shall be
determined prior to the sale and clearly published and advertised. All sales should be
advertised at least 15 days prior to the sale. Advertisements shall clearly state there are no
implied warrantees or refunds and that all items are sold “as is, where is,” buyer assumes all
risks. No property shall be sold prior to the sale date. Items that are not sold may be re-offered
to customers, businesses, or contractors at reduced price for quick removal. Sales of Vehicles
will be documented on Standard Form 97, United States Government Certificate to Obtain Title
to a Vehicle. Each installation must determine and advertise accepted means of payment,
dates and time of the sale, and provide photographs, item descriptions of the items offered for
sale. Promotion through DFMWR websites is recommended and strongly encouraged.
Please note special provisions for OCONUS: Sale of surplus goods requires US Customs
approval. Need to plan at least 90 days out and allow for US Customs inspection of surplus
goods. Sale of vehicles also requires prior coordination with a Vehicle Registration office. If the
sale is open to the host nation, only fixed price sales may be conducted. Need to plan at least
120 days out for US and Host Nation Customs inspection.
The PBO and/or other support staff will document all sales with customer receipts and forward
documentation to NFS for removal of items from the Fixed Asset Register.
Items needed to properly conduct a sale would include the following:
•
Auction Listing
•
Bid Sheets/Cards
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•
•
•
•
•
•
•
•
•
Blank Property Labels
Calculator
Cash Register(s)/Cashier(s)
Change Fund
Directional Street Signs
Lock Box & Envelopes (for Closed
Bids)
Pens/Markers
Receipt Books
Registration Forms
April 2012
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4-6.
TRADE-INS: Large equipment should be considered for trade-ins towards purchases of
replacement items. See Section 2-3.
4-7.
RECYCLING: Items that cannot be disposed of through other means shall be recycled
to the extent possible through Installation or local community Recycling Centers. Items shall be
documented in writing and approved by the Director. Documentation is to be provided from the
PBO to NFS for removal of property book items.
4-8.
DLADS/LOCAL DUMP OR LANDFILL: The aforementioned disposal methods should
be used first to the extent possible to dispose of NAF assets that still have intrinsic value. Items
with no serviceability or little to no value shall be be turned-in to the nearest DLADS or disposed
of locally to a dump or landfill. Items turned in to DLADS should be documented on DA 1348-1
or submitted electronically through the DLA Electronic Turn-in Document (ETID) system.
Contact your local DLADS for disposal scheduling, full procedures and sample forms and the
ETID system can be found at: http://www.drms.dla.mil/. Items disposed of locally are to be
documented by the PBO on the enclosed Disposal Certification Letter and verified by signature
of the DFMWR.
4-9.
LOST, DAMAGED, OR DESTROYED: Procedures to handle lost, damaged, or
destroyed assets are outlined in Section 3-10.
4-10. REPORTING DISPOSITION: Regardless of which disposition method is used, all
dispositions must be documented and provided to CAO/NFS for removal from formal
accountability. Documentation may be provided with an automated listing of items disposed of,
a Fixed Asset Reporting Form, a DA Form 3161, or a locally prescribed Disposal Certification
Form, such as Form 1348.
APPENDIX A
STANDARD NAF AUTOMATED CONTRACTING SYSTEM
(SNACS)
A-1. As of this publication, the SNACS quick guide reference is undergoing a major revision.
Please contact your local FMO or Contracting office for procedural guidance until such time as
the quick guide is updated. Upon publication of the new guide insert here as Annex A.
APPENDIX B
SAMPLE NAF ASSET MANAGEMENT FORMS
B-1. These are the primary forms used in the daily management of fixed assets. All
Department of Army (DA) and Department of Defense (DD) forms will list the regulation and
proponent agency governing the proper usage at the top of the form. Items indicated within
[brackets] are instructional.
•
Army NAF Purchase Request (electronic form available only online via SNACS)
•
Duty Appointment Letter
•
DA Form 1687 Notice of Delegation of Authority-Receipt for Supplies
•
DD Form 250 Material Inspection and Receiving Report
April 2012 •
NAF Fixed Asset Reporting Form (see section 3-3)
•
•
DA Form 3161 Request for Issue or Turn-In
•
DA Form 4283 Maintenance Work Request
•
Hard Drive Disposal Certification Form
•
•
•
DD Form 1348-1A DOD Single Line Release/Receipt Document
•
DD Form 200 Financial Liability Investigation
•
Standard Form 97, United States Government Certificate to Obtain Title to a
Vehicle
February 2011
SAMPLE HRH DUTY APPOINTMENT
USE YOUR LETTERHEAD
[Office Symbol]
[Date]
MEMORANDUM FOR: [Hand Receipt Holder Name]
SUBJECT: DFMWR Appointment of Primary Hand Receipt Holder
1. You are hereby appointed primary hand receipt holder for:
APF Property:
X
NAF Property:
X
Issued to the Directorate of Family and Morale, Welfare and Recreation (DFMWR) for
the following agency(s):
Auto Shop
APF: #N71
NAF: #6C
2. As a hand receipt holder you have direct responsibility for property which includes
taking all reasonable and prudent actions to ensure the specified property on your hand
receipt(s) is properly used, cared for, and safeguarded. Property may be issued by
sub-hand to users on DA Form 2062 as outlined in DA Pam 710-2-1, para. 5-3.
3. As a property hand receipt holder, you must respond in the time required by the
DFMWR NAF Property Book Officer for the following requirements:
a. All required inventories.
b. Requests for additional information for property item(s) identification.
c. Submission of property adjustment documents (Financial Liability
Investigations, Transfers, Disposals, Inventory Discrepancies).
d. Written notification of all property losses, damages, or larcenies in accordance
with NAF: AR 215-1, chapter 18 and Appendix M, APF: AR 735-5, chapter 13.
e. Any other required property accounting actions.
4. As primary hand receipt holder, you or your designee is responsible for notifying
proper authorities (Installation Police, Fire Department, Supervisor and PBO) when
property is lost, stolen or damaged as the result of break-in or catastrophe.
a. All NAF property losses are to be submitted in writing IAW AR 215-1 chapter 18
and Appendix M to the DFMWR NAF PBO.
February 2011
[Office Symbol]
SUBJECT: DFMWR Appointment of Primary Hand Receipt Holder
b. All APF property losses are to be submitted in writing IAW AR 735-5, chapter 13
(Financial Liability Investigation) to the DFMWR NAF PBO.
c. At a minimum, all written reports of property losses must contain the following
information:
•
•
•
•
•
Date, time, and location items are missing from.
Full description of the item(s) lost, damaged or destroyed to include the
appropriate NAF Asset number or National Stock Number for APF property, and
the Make, Model and Serial Numbers of the item(s) missing.
Circumstances involving the loss, and any supporting documents or witness
statements.
Cost of repair, if item is damaged but repairable.
Any other available information that might help determine the cause of loss.
5. You must clear your hand receipt with the DFMWR NAF PBO prior to departing/and
or changing duty station.
6. I retain authority to cancel or withdraw this appointment at any time. Upon change of
my position, this appointment will be subject to review for purposes of cancellation or
renewal.
7. Period: Indefinite.
8. Authority: AR 215-1, AR 710-2, AR 735-5, DOD 7000.14-R, DA Pam 710-2-1.
[Signature]
DFMWR or Division Chief
February 2011
DA FORM 1687 (SIGNATURE
CARD)
Notes for DA Form 1687:
•
This form requires an annual update.
•
Social Security Number is no longer required.
•
HRH would use this form to delegate who is allowed to sign for NAF property
and/or request disposal on his/her behalf.
•
You may leave the unit identification code and DODAAC empty, unless
required locally.
•
HRH can also use this form to withdraw delegation from an individual.
Notes for DD Form 250 (Below):
•
This form is used primarily to document partial shipments or can be used to
document receipt of a government credit card purchase.
February 2011
•
Blocks 21.b and 22 should be completed by the receiving CH, HRH or other
authorized designee and copies provided to the PBO.
DD FORM 250 MATERIAL INSPECTION AND RECEIVING REPORT
DDdd
February 2011
February 2011
DA FORM 2062 (HAND RECEIPT/SUB-HAND
RECEIPT)
•
There is a second (continuation) page to this form, it is not displayed here. If you are
using more than one page, you should indicate so in the lower right hand corner of
the form.
•
This form can be used for six signatures utilizing columns G.A through G.F. It can be
updated however frequently the Issuer wishes. If a new end user takes responsibility
for the equipment, you simply extend the quantities to the next column and have the
new end user sign and date.
February 2011
Page 31
If at some point in time the Issuer becomes the end user he/she shall extend the
quantities and sign and date, thus relieving the former end user of accountability.
DA FORM 3161 (REQUEST FOR ISSUE/TURN-IN OR TRANSFERS)
•
•
Be sure to check the box for issue or turn-in as appropriate. Leave both boxes
unchecked for transfers and enter “HAND RECEIPT TRANSFER” in box 10.
•
This form can also be used as a Temporary Hand Receipt. When used as such it is
only valid for 30 days after which time, the temporary hand receipt should either be
renewed, or consideration given to permanently transfer the equipment or for long
term issuing of property, use the DA Form 2062.
February 2011
Page 32
DA FORM 4283 WORK
REQUEST
Notes on Form DA 4283:
•
This form is used primarily by PBOs to request workload assistance for property
disposals and transfers.
•
This form is normally submitted to or through your NAF Facilities Coordinator.
Notes for Hard Drive Disposal Certification (Below):
• When computer hard drives are disposed of they must contain the enclosed
statement of data cleansing. The template below will print directly onto OL500WX
labels available from www.onlinelabels.com.
February 2011 Page 33 • Completion of the form is self-explanatory and should be completed by your IMO
staff.
February 2011 Page 34 CERTIFICATION OF HARD DRIVE DISPOSITION
This certifies this hard drive:
Check here if HD removed.
CERTIFICATION OF HARD DRIVE DISPOSITION
Serial No.
Serial No.
Make and Model
Was overwritten/Degaussed/Destroyed in accordance with DoD Memo
Dated June 4, 2001, Disposition of Unclassified DoD Computer Hard Drives
On (date) __________________________
Software or Degausser Used ________________________________
(Mfg, product version, date)
Make and Model
On (date) __________________________
OR
_________________________________
(e.g., approved metal destruction facility)
Method of Destruction:
Generator Name:
Phone No.
Printed Name:
Signature:
_________________________________
DTID No.
Generator Name:
Phone No.
DTID No.
Rank/Grade
Printed Name:
Rank/Grade
Date:
Signature:
Date:
OR
Serial No.
Serial No.
Make and Model
On (date) __________________________
Make and Model
On (date) __________________________
OR
_________________________________
Generator Name:
Phone No.
Printed Name:
Signature:
OR
_________________________________
DTID No.
Generator Name:
Phone No.
DTID No.
Rank/Grade
Printed Name:
Rank/Grade
Date:
Signature:
Date:
February 2011 Page 35 CERTIFICATION OF HARD DRIVE DISPOSITION
Serial No.
Serial No.
Make and Model
On (date) __________________________
Make and Model
On (date) __________________________
OR
_________________________________
Generator Name:
Phone No.
Printed Name:
Signature:
OR
_________________________________
DTID No.
Generator Name:
Phone No.
DTID No.
Rank/Grade
Printed Name:
Rank/Grade
Date:
Signature:
Date:
SAMPLE DISPOSAL CERTIFICATION LETTER
USE YOUR LETTERHEAD
[Your Office Symbol]
[Date]
MEMORANDUM FOR NAF Financial Services, Red River Army Depot, Texarkana TX
SUBJECT: NAF Property Disposal Certification
We hereby certify that the following NAF asset(s) were disposed of at the Fort XRay
Waste Collection site. These asset(s) are unserviceable and uneconomical to repair.
They are fully depreciated and have no resale value or other intrinsic value other than
for scrap. Metal items will be recycled thru the Fort XRay recycling program with the
proceeds remitted back into the recycling program.
Asset #
10020F3244
Nomenclature
Gas Range Westinghouse R27 SN-33444222
Purch Date
01/25/92
I certify that the assets listed have been destroyed and disposed of in lieu of disposal to
DRMO. This certification authorizes removal from the Fixed Asset Report. A disposal
log is maintained locally for audit purposes.
February 2011 Page 36 _______________________________
PBO Signature
____________________
Date
[Signature]
Director, Family and Morale, Welfare
and Recreation
NOTE: This is used primarily for Installations that do not have a Defense
Logistics Agency Disposition Services (DLADS) close by.
SAMPLE FREON REMOVAL LETTER
USE YOUR LETTERHEAD
[Your Office Symbol]
[Date]
MEMORANDUM FOR DEFENSE LOGISTICS AGENCY, DISPOSITION SERVICES,
[DLADS ADDRESS]
SUBJECT: Removal of Refrigerant
1. Refrigerants have been recovered from the following unit in compliance with 40 CFR
82.156:
Make:________________________________________________________
Model:________________________________________________________
SN:________________________________________________________
2. Refrigerants were removed on this Date:__________________
By:______________________________________
February 2011 Page 37 Phone:______________________________________
Business Address:______________________________________
______________________________________
February 2011 Page 38 DD 1348-1A DLADS ISSUE/RELEASE DOCUMENT
Notes for DD Form 1348-1a:
•
This form is used primarily for withdrawing property from or disposing of property
to DLADS.
•
This form may be completed and submitted electronically through the DLADS
website http://www.drms.dla.mil/. This website also offers electronic training with
full explanations and samples on completing this form.
•
PBOs must identify the property as NAF and provide a valid account number to
receive a deposit of 80% of the proceeds from sale. Contact your FMO for the
correct account number.
February 2011 Page 39 DD 200 FINANCIAL LIABILITY
INVESTIIGATION
February 2011 Page 40 SF FORM 97 CERTIFICATE TO OBTAIN TITLE TO A VEHICLE
February 2011 Page 41 IMCOM Asset Management Handbook
February 2011 Page 42 Notes for SF 97:
•
This form is not available electronically. This
form is available through the General Services Administration (GSA) in hard copy
only. This is an accountable form and must be strictly controlled.
•
Completion of the form is straight forward and
self-explanatory. The certificate number is a local number generated by the PBO.
The transferor and transferor signature will also be the PBO.
•
A Standard Form 97 will be issued to the buyer
of each motor vehicle sold. It is not a motor vehicle registration or title. It is evidence
of title only and is to be used by the purchaser to obtain a proper state motor vehicle
registration and title.
SF 97 will be used only when motor vehicles owned by the U.S. Government are
sold to parties who intend to title the vehicle for operation on highways.
•
All U.S. Government Owned Vehicles do not have conventional State Titles; they
have what is referred to as a Standard Form 97. The Federal Government cannot
title a vehicle in only one state due to the fact the government is in every state. This
is similar to brand new vehicles you buy through a car dealership, which come with a
Certificate of Origin. When you gain ownership of a previously owned U.S.
Government vehicle all you need to do is take the Standard Form 97 with the Bill of
Sale to your local State Department of Motor Vehicles and apply for a Title.
February 2011 Page 43

Non-Appropriated Fund Asset Managment Handbook

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