ADMINISTRATIVE INSTRUCTION 94
P
ERSONAL PROPERTY MANAGEMENT AND ACCOUNTABILITY
Originating Component: Office of the Director of Administration and Management
Effective: January 26, 2022
Releasability: Cleared for public release. Available on the Directives Division Website
at https://www.esd.whs.mil/DD/.
Reissues and Cancels: Administrative Instruction 94, “Personal Property Management and
Accountability,” October 19, 2007, as amended
Approved by: Regina F. Meiners, Acting Director, Washington Headquarters Services
Purpose: In accordance with the authority in DoD Directive 5110.04 and DoD Instruction
(DoDI) 5025.01 and the guidance in DoDI 5000.64, this issuance:
• Implements policy and assigns responsibilities for the personal property owned by the OSD and
other Washington Headquarters Services (WHS)-serviced Components.
• Integrates the requirements of Sections 101, 102, 524, 549, and 550 of Title 40, United States Code
into overarching property accountability procedures and practices.
• Provides a framework for DoD-owned equipment and administrative program managers, accounting
and financial officers, and other officials to understand their roles and responsibilities relating to
property accountability and management of equipment and administrative property.
AI 94, January 26, 2022
TABLE OF CONTENTS 2
TABLE OF CONTENTS
SECTION 1: GENERAL ISSUANCE INFORMATION .............................................................................. 3
1.1. Applicability. .................................................................................................................... 3
1.2. Policy. ............................................................................................................................... 3
SECTION 2: RESPONSIBILITIES ......................................................................................................... 4
2.1. Director, WHS. ................................................................................................................. 4
2.2. CPL. .................................................................................................................................. 4
SECTION 3: REQUIREMENTS AND PROCEDURES ............................................................................... 5
3.1. APOs. ................................................................................................................................ 5
3.2. Property Custodians. ......................................................................................................... 5
3.3. Accountability of Property. ............................................................................................... 6
SECTION 4: RECORDS AND SYSTEMS ............................................................................................... 8
4.1. Accountable Property Records. ........................................................................................ 8
4.2. APSR................................................................................................................................. 9
SECTION 5: PHYSICAL INVENTORIES ............................................................................................. 11
GLOSSARY ..................................................................................................................................... 13
G.1. Acronyms. ...................................................................................................................... 13
G.2. Definitions. ..................................................................................................................... 13
REFERENCES .................................................................................................................................. 18
AI 94, January 26, 2022
SECTION 1: GENERAL ISSUANCE INFORMATION 3
SECTION 1: GENERAL ISSUANCE INFORMATION
1.1. APPLICABILITY.
a. This issuance applies to OSD, the Office of the Chairman of the Joint Chiefs of Staff and
the Joint Staff, the Office of Inspector General of the Department of Defense, the Defense
Agencies, and the DoD Field Activities serviced by WHS (referred to collectively in this
issuance as the “WHS-serviced Components”).
b. This issuance does not apply to real property, internal use software, and materiel for
which accountability and inventory control requirements are prescribed in Volume 1 of DoD
Manual (DoDM) 4140.01 and DoDI 4140.01. Real property is covered by DoDI 4165.14 and
internal use software is covered by DoDI 5000.76.
1.2. POLICY.
a. Comprehensive property management policies, standards, and performance measures that
achieve and sustain accountability for all personal property acquired or used by WHS-serviced
Components will be established and maintained by WHS.
b. All accountable DoD property is managed in accordance with DoD 7000.14-R and DoDI
5000.64, and augmented by the procedures of this issuance.
c. WHS-serviced Components will use an accountable property system of record (APSR) to
record all accountable property and to track data corresponding to the accountable property in
accordance with DoDI 5015.02 and Administrative Instruction 15.
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SECTION 2: RESPONSIBILITIES 4
SECTION 2: RESPONSIBILITIES
2.1. DIRECTOR, WHS.
Under the authority, direction, and control of the Director of Administration and Management
and in accordance with the guidance in DoDI 5000.64, the Director, WHS:
a. Establishes property management policies, standards, and performance measures that
achieve and sustain effective accountability, management, control, and accounting of personal
property used by WHS-serviced Components.
b. Appoints in writing a Component property lead (CPL) and ensures that the appointment
documentation is properly archived and available upon request.
c. Resources and maintains an APSR in which data integration with financial and other
systems and processes is enabled, to include automatic identification technology (AIT) as
directed by DoDI 5000.64.
2.2. CPL.
Under the authority, direction, and control of the Director, WHS, the CPL:
a. Implements actions to accomplish property accountability responsibilities as the primary
point of contact for the Director, WHS, in accordance with DoDI 5000.64.
b. Confirms appropriate management and accountability policies and procedures are in place
and used in accordance with DoDI 5000.64.
c. Determines which WHS Directorates and WHS-serviced Components require accountable
property officers (APOs) and oversees their appointments, in writing.
d. Directs and oversees periodic (at least annual) internal reviews and audits required to
determine APSR property accountability status, management effectiveness, and policy
compliance in accordance with:
(1) The Federal Information System Controls Audit Manual.
(2) Statement on Standards for Attestation Engagements No. 18.
(3) DoDI 5010.40.
e. Provides analysis and adjudication relating to property accountability issues within WHS-
serviced Components.
f. Advocates for electronic interfaces or other data exchange methods between the APSR
and enterprise systems (e.g., Wide Area Workflow Invoicing, Receipt, Acceptance, and Property
Transfer Application), including, but not limited to, required data transactions and standards,
such as the Defense Logistics Management Standards.
AI 94, January 26, 2022
SECTION 3: REQUIREMENTS AND PROCEDURES 5
SECTION 3: REQUIREMENTS AND PROCEDURES
3.1. APOS.
Under the authority, direction, and control of the CPL, and in accordance with the guidance in
DoDI 5000.64, the APOs:
a. Mandate and direct the proper accountability of the accountable property at the APO’s
assigned areas of reasonability, regardless of echelon, utilizing the appropriate policies,
procedures, and regulations in accordance with DoDI 5000.64.
b. Confirm that property recorded in the APSR is properly and uniquely identified in
accordance with Section 252.211-7003 of the Defense Federal Acquisition Regulation
Supplement and DoDI 5000.64.
c. Manage the daily maintenance of the accountable record and the acquisition, storage,
utilization, inventory and disposition of property, and identify underutilized, impaired, or
obsolete property and implement actions to increase utilization or authorize disposition.
d. Engage with property custodians and designated representatives to direct and apply
comprehensive property accountability roles and responsibilities in accordance with
DoDI 5000.64 and this issuance.
e. Develop and execute a physical inventory plan, an inventory schedule, and procedures
that allow for property to be inventoried within the established timeline pursuant to DoDI
5000.64.
f. Evaluate the culpability of property custodians or individuals who have signed for
property that has been reported lost, damaged, misused, or stolen, and assist in processing
Department of Defense (DD) Form 200, “Financial Liability Investigation of Property Loss,” --
located at https://www.esd.whs.mil/DD/ -- in accordance with Volume 12 of DoD 7000.14-R.
3.2. PROPERTY CUSTODIANS.
Under the authority, direction, and control of the APO, property custodians:
a. Are typically personnel from WHS-serviced Components, officially appointed by
memorandum containing the following information, at a minimum:
(1) Name of primary property custodian and contact information.
(2) Name of alternate property custodian and contact information, if designated.
(3) Property custodian code as listed in the APSR.
(4) Office location or custodial area of accountable property.
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SECTION 3: REQUIREMENTS AND PROCEDURES 6
(5) Signed by the appointed property custodian’s branch chief or equivalent and
approved by the APO.
b. Attend required property custodian responsibility training as directed by the APO.
c. Must complete the following actions upon designation of custodial responsibilities and
before signing the hand receipt:
(1) A physical inventory of accountable property will be conducted between the property
custodian assuming responsibility and the property custodian relinquishing responsibility.
(2) Documentation of any discrepancies, such as property quantity shortages or excess,
serial number discrepancies, item description inconsistencies, and any property condition
concerns, must be submitted to the APO.
(3) Ensure all adjustment documents, reflecting changes made to the accountable
property record when the accountable record and physical count do not agree, are processed by
the APO.
(4) Update all hand receipts and ensure sub-property custodians sign and date, if
applicable.
d. The property custodian is responsible for managing the organization’s property by
administering the necessary accounting and reporting requirements and by ensuring proper
security measures are taken to safeguard the organization’s property.
e. The property custodian will be responsible for the management of property transactions to
include property receipt or issue, transfers, and turn in as directed by disposition instructions
from the APO. Property transactions will be documented using DD Form 1150, “Request for
Issue/Transfer/Turn-in,” located at https://www.esd.whs.mil/DD/.
f. Property custodians will conduct physical inventories according to the inventory schedule
provided by the APO in accordance with DoDI 5000.64 and this issuance. Inventories include
change of property custodian, sensitive items inventories, and command directed inventories.
3.3. ACCOUNTABILITY OF PROPERTY.
a. The APO will determine property accountability using the criteria outlined in
Paragraph 4.1. of DoDI 5000.64 and this issuance. Accountable property and non-accountable
property will be determined based on specific guidance from DoDI 5000.64 and recorded as such
on the APSR.
b. 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.
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SECTION 3: REQUIREMENTS AND PROCEDURES 7
c. The APO may determine property purchased or otherwise obtained by the U.S.
Government that has a unit acquisition cost of less than $5,000 to be non-accountable property,
unless the property is provided to a contractor as Government furnished property. Non-
accountable property does not require formal property accountability; however, APOs may direct
that non-accountable property be listed as a non-accountable item in the APSR or in other
tracking methods.
d. 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.
e. The APO will designate and account for property exceeding the capitalization threshold of
$250,000 total cost, to include any ancillary costs associated with the property, that has a useful
life of 2 years or more as a capital asset in accordance with Volume 4 of DoD 7000.14-R. In
addition, capitalized property is subject to depreciation in value and must be calculated on a
monthly basis.
f. Accountability is established and maintained using an approved APSR and AIT capability,
to include the use of barcoding equipment, hand-held scanners, and other electronic devices, in
accordance with DoDI 5000.64. Electronic forms, attachments, or other soft copies of
documentation will be used in conjunction with AIT, where practical, to account for property.
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SECTION 4: RECORDS AND SYSTEMS 8
SECTION 4: RECORDS AND SYSTEMS
4.1. ACCOUNTABLE PROPERTY RECORDS.
a. All accountable records will be established and maintained by means of an approved
APSR for all accountable property purchased or obtained for use by the U.S. Government
pursuant to DoDI 5000.64.
b. Accountable records will be kept for personal property regardless of value, with a
controlled inventory item code indicating the property is controlled, classified, or sensitive, in
accordance with DoDM 4100.39.
c. Accountable records will be kept up to date for the recorded property. All updates to
accountable records must be marked “posted” within 7 days after a transaction has been
completed, pursuant to DoDI 5000.64, or within the time period set by the authorized APO. Due
to financial reporting considerations, records for capital assets must be updated as the transaction
occurs.
d. Accountable records will be established for property that does not meet the formal
accountability criteria as outlined in DoDI 5000.64 yet must be controlled and managed to
protect against unauthorized use, disclosure, or loss, regardless of the property’s cost. Those
records must be maintained in the APSR or in another appropriate tracking system, as authorized
by the APO.
e. At a minimum, the following data elements must be entered in the APSR for each
accountable record:
(1) Identification of the personal property, such as nomenclature, part number,
description, model number, serial number, and national stock number when available.
(2) Owner (both the accountable organization number and the custodial organization
number).
(3) Status (e.g., active or inactive (retired), staged, stored, in-transit, transferred, declared
excess, awaiting disposition, dispositioned).
(4) Quantity (e.g., received, fabricated, issued, and on-hand) and unit of measure.
(5) General ledger classification (e.g., general equipment, loaned or leased, or a means to
apply business rules for making such a determination).
(6) Value at full cost and depreciation information, if applicable; or original acquisition
cost if the property does not require capitalization.
(7) Estimated useful life (in terms of years or activity).
(8) Unique item identifier or DoD recognized item unique identification equivalent.
AI 94, January 26, 2022
SECTION 4: RECORDS AND SYSTEMS 9
(9) Date placed in service and location (e.g., DoD activity address code, unit
identification code, commercial and government entity code).
(10) Current condition. Information on supply condition codes is contained in Defense
Logistics Manual 4000.25-2.
(11) Posting reference (e.g., receiving report number, contract, purchase order, or other
procurement identification number, invoice number).
(12) Transaction type (e.g., received, accepted, inventoried, transferred, shipped, retired,
disposed).
(13) Transaction date.
(14) Care of property in storage as needed.
4.2. APSR.
a. The APSR is the means by which accountable records are maintained and required to
establish formal accountability, auditability, and financial reporting for accountable property.
b. APSR compliance must be documented using the DD Form 3042, “Accountable Property
System of Records (APSR) Equipment Requirements Checklist” -- located at
https://www.esd.whs.mil/DD/ -- that is filed and made available for inspection upon request
(e.g., to an auditor).
c. The Defense Property Accountability System (DPAS) is the authorized APSR for all
WHS-serviced Components.
d. The DPAS meets the requirements for both the Federal Information System Controls
Audit Manual and the Statement on Standards for Attestation Engagements No. 18.
e. WHS APOs utilize the DPAS as the APSR and grant DPAS access to authorized users
through an assigned information owner (IO).
f. Entry into the DPAS is only available if the user has a DPAS account and a valid public
key infrastructure certificate. The public key infrastructure certificate is contained within the
user’s common access card. DPAS users unable to obtain a common access card may be issued
an alternate token or a soft certificate.
g. DPAS access may be granted to approved users who have completed the required training
and have submitted the necessary documentation to the IO. Users must:
(1) Complete and obtain a current training certificate for information assurance
awareness/cyber awareness challenge training.
(2) Complete and submit an approved signed DD Form 2875, “System Authorization
Access Request (SAAR),” located at https://www.esd.whs.mil/DD/. Detailed instructions on
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SECTION 4: RECORDS AND SYSTEMS 10
how to complete a DD Form 2875 are available in the WHS Information Technology General
Controls standard operating procedure.
(3) Submit a completed DPAS Roles and Request Form (provided by the IO) for each
DPAS module the user is requesting access to. The IO will review the request for any
segregation of duty conflicts and resolve as necessary.
h. When a user is granted access to the DPAS they will receive notification of authorization
for access and be provided with the appropriate uniform resource locator for DPAS and
authentication code for system entry. In addition, a user may be required to complete role-based
training required to unlock user-related functions.
i. DPAS users must access the system, at minimum, on a monthly basis. DPAS accounts
that have not been accessed for 30 days will be classified as inactive and removed from the
system is not accessed for 45 days. After a DPAS account has been removed the user is required
to restart the user access process to regain DPAS access.
j. On an annual basis, WHS Financial Management Directorate, Audit Support and Internal
Controls Division, will request user listings of active WHS DPAS accounts from the IO to
complete a periodic access review. The user listings will include all WHS-serviced Component
employees who have current DPAS accounts. The accounts will be authenticated, roles and
responsibilities will be reviewed, and duty requirement validities established. Once the review is
completed the IO will determine changes or termination of accounts.
AI 94, January 26, 2022
SECTION 5: PHYSICAL INVENTORIES 11
SECTION 5: PHYSICAL INVENTORIES
In accordance with DoDI 5000.64, and as a means to continuously improve the accuracy of
accounting for WHS-serviced Component accountable property, the APOs, as delegated by the
CPL, are charged with developing and executing a properly planned inventory program. Each
physical inventory’s scheduling, method, and scope is dependent on the WHS-serviced
Component’s management expectations, including mission readiness, audit readiness, and
internal control programs. The type of physical inventory to be conducted is dependent on the
APO’s determination of need and can include wall to wall, cyclic, sensitive, or by exception
physical inventory methods.
a. The APO will develop, plan, and provide a detailed physical inventory schedule to each
WHS-serviced Component property custodian with accountability responsibility for U.S.
Government owned property, pursuant to DoDI 5000.64.
b. WHS-serviced Components’ property will be inventoried annually. Classified or sensitive
property must be inventoried at least annually in accordance with Part 117 of Title 32, Code of
Federal Regulations, also known as “the National Industrial Security Program Operating Manual
(NISPOM)”.
c. The APO, or their designated representative, will contact each property custodian prior to
the scheduled inventory. The APO will provide the property custodian with the required
documents necessary to complete the physical inventory and ensure the property custodian
acknowledges and approves the physical inventory’s date, time, and location.
d. The inventory will be conducted by the assigned property custodian along with a one or
more individuals assigned to the APO. Physical inventories utilizing the by exception method
will be conducted solely by a property custodian; results of the inventory will be forwarded to
the APO’s office to be documented. Property within the property custodian’s area of
responsibility will be physically inventoried and item descriptions will be verified, including
manufacturer, model number and serial number, serviceability, and quantities. If the APO
utilizes automated procedures, the inventory team will scan barcoded property using a handheld
or other scanning device.
e. Accountable property discovered during an inventory that is not barcoded and not listed
on the hand receipt will be recorded and processed as required for accountability purposes.
f. Accountable property that is not listed on the hand receipt that is in an organization’s
possession without any official documentation will be considered as found on installation
property. Found on installation property will be identified on a memorandum and submitted to
the servicing APO to establish accountability in the APSR.
g. A DD Form 200 will be initiated for all property identified on the hand receipt as missing
or unaccounted for. Property custodians responsible for the missing property will coordinate
initiating DD Form 200s through their servicing APO for processing procedures and in
accordance with Volume 12 of DoD 7000.14-R.
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SECTION 5: PHYSICAL INVENTORIES 12
h. The APO may waive the requirement to process a DD Form 200 for personal property not
found during an inventory unless theft or negligence is suspected. When a DD Form 200 is not
required, a DPAS code of “S” may be placed on the property custodian’s hand receipt to
annotate the personal property shortage until the APO renders a final determination.
i. Property that the property custodian identifies as excess, unserviceable, or no longer
required for use may be turned in or laterally transferred by requesting disposition instructions
from the APO. Disposition instructions will be provided in accordance with DoDM 4160.21 and
DoDI 5000.64.
j. Property custodians who intend to depart their organization or installation must contact the
APO at least 30 days before their departure to schedule a change of property custodian inventory.
The APO will direct and facilitate a joint inventory with the departing property custodian and
incoming property custodian and update the APSR as required.
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GLOSSARY 13
GLOSSARY
G.1. ACRONYMS.
ACRONYM MEANING
AIT automatic identification technology
APO accountable property officer
APSR accountable property system of record
CPL Component property lead
DD Department of Defense (form)
DoDI DoD instruction
DoDM DoD manual
DPAS Defense Property Accountability System
IO information owner
WHS Washington Headquarters Services
G.2. DEFINITIONS.
Unless otherwise noted, these terms and their definitions are for the purpose of this issuance.
T
ERM
D
EFINITION
acceptance
A formal certification that the goods or services have been received
and that they conform to the terms of the contract. See Part 46 of the
Federal Acquisition Regulation for contractual requirements and
procedures that constitute acceptance.
accountability
The obligation imposed by law, lawful order, or regulation, for
keeping accurate records and to ensure control of property,
documents, or funds, with or without physical possession. The
obligation, in this context, refers to the fiduciary duties,
responsibilities, and obligations necessary for protecting the public
interest; however, it does not necessarily impose personal liability
upon an organization or person.
accountable property
Property that meets accountability requirements pursuant to DoDI
5000.64. This property is recorded in the APSR.
accountable record
The property record contained within the APSR.
AI 94, January 26, 2022
GLOSSARY 14
T
ERM
D
EFINITION
acquisition cost
The amount, net of both trade and cash discounts, paid for the
property, plus transportation costs and other ancillary costs. See “full
cost.”
AIT
The family of technologies that improves the accuracy, efficiency,
and timeliness of material identification and data collection. AIT
media and devices include, but are not limited to: linear and two-
dimensional bar code symbols and their readers; magnetic stripe
cards; integrated cards (e.g., smart cards; optical memory cards);
radio frequency identification (active and passive); contact memory-
button devices; and magnetic storage media.
APO
An individual who, based on their training, knowledge, and
experience in property management, accountability, and control
procedures, is appointed in writing through a WHS-serviced
Component’s procedures to establish and maintain an organization’s
accountable property records, systems, or financial records, in
connection with U.S. Government property, irrespective of whether
the property is in the individual’s possession.
APSR
The government system used to control and manage accountable
property records. A subset of existing organizational processes
related to the lifecycle management of property.
capital asset
Property that meets or exceeds the capitalization threshold found in
DoD 7000.14-R for a WHS-serviced Component.
capitalization
threshold
The DoD capitalization threshold is $250,000, except for real
property assets. The capitalization threshold for real property assets
is $20,000.
capitalize
To record and carry forward into one or more future periods any
expenditure the benefits from which will then be realized.
contract
A legally enforceable agreement, including rental and lease
agreements and purchase orders, between two or more parties.
controlled inventory
items
Property with characteristics that may require it to be identified,
accounted for, secured, segregated, or handled in a special manner to
ensure its safekeeping and integrity. See Volume 11 of
DoDM 4140.01 and DoDM 4100.39 for additional guidance.
AI 94, January 26, 2022
GLOSSARY 15
T
ERM
D
EFINITION
CPL
An entity that serves as the proponent for property accountability on
behalf of a WHS-serviced Component head. May consist of multiple
persons in different capacities, including primary APOs, senior
logisticians, senior property managers, or other appropriate senior
personnel.
custodial area
A segment of an accountable area (e.g., a ward in a hospital, a
division in an organization). There may be as many custodial areas
and managers as required to execute effective property management.
See “property custodian.”
equipment
Personal property that is functionally complete for its intended
purpose, durable, and nonexpendable. Equipment generally:
Has an expected service life of 2 years or more.
Is not intended for sale; does not ordinarily lose its identity or
become a component part of another article when put into use.
Has been acquired or constructed with the intention of being
used.
full cost
A baseline value that includes all material costs incurred to
acquire and bring property to a form and location suitable for its
intended use.
hand receipt
A receipt that serves as a record of personal property received and
assigned to a property custodian.
internal controls
An organization’s plan and all associated methods and measures
adopted within an organization to safeguard its assets, check the
accuracy and reliability of its data, promote operational efficiency,
and encourage adherence to prescribed managerial policies.
IO
The individual assigned to act as the statutory or operational
authority for specified information; responsible for establishing the
controls for data generation, classification, collection, processing,
dissemination, and disposal.
national stock
number
The term used for the 13-digit stock number consisting of the four-
digit Federal supply class and the nine-digit national item
identification number.
AI 94, January 26, 2022
GLOSSARY 16
T
ERM
D
EFINITION
personal property
All property (systems and equipment, materials, and supplies) except
real property (land and improvements to facilities) and records of the
Federal Government.
physical inventory
The process of physically counting units of property to verify the
accountable property record’s balance. Physical inventories may be
performed using AIT.
pilferable
Property that has a ready resale value or application to personal
possession, and that is therefore especially likely to be subject to
theft.
property
Equipment, weapon systems, and other accountable property (e.g.,
administrative property, special tools, special test equipment).
Other types of personal property, such as supplies, material, and
records, are not included in this definition unless expressly stated as
being included.
property custodian
An individual appointed by an APO who accepts responsibility for
property, typically by signing a hand-receipt. The property custodian
is directly responsible for the physical custody of accountable
property under their control. See “custodial area.”
property
management
A monitoring and control function, charged with assuring that
organization processes related to the lifecycle of property support
organization objectives, represent sound business practice, and are
compliant with applicable standards, policies, regulations, and
contractual requirements.
receipt
A transmission or other acknowledgment made by a receiving entity
to indicate that a message, good, or service has been satisfactorily
received. Receipt is often denoted by signing a situation specific
form, such as DD Forms 250, “Material Inspection and Receiving
Report,” 1149, “Requisition and Invoice/Shipping Document,” or
1348-1A, “Issue Release/Receipt Document.” All DD Forms are
located at https://www.esd.whs.mil/DD/.
segregation of duty
An element of internal controls; requiring more than one person to
complete certain key duties to prevent fraud and errors.
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GLOSSARY 17
T
ERM
D
EFINITION
sensitive items
Property requiring a high degree of protection and control due to
statutory requirements or regulations (e.g., narcotics and drugs,
precious metals, high value or highly technical assets, hazardous
assets, or small arms, ammunition, explosives, and demolition
material).
sub-property
custodian
An individual appointed by an APO who accepts custodial
responsibility for property, typically by signing a hand-receipt. The
sub-property custodian is ranked under property custodian, and is
directly responsible for the physical custody of the subset of
accountable property under their control. See “custodial area.”
transaction
As discussed in this issuance, transactions include, but are not limited
to, requisitions for equipment and supplies; acquisition deliveries;
receipts; transactions through government purchase cards in
accordance with Administrative Instruction 105; property
relocations; surplus; transfers; issues and turn ins; and the moving of
property, in accordance with Sections 101, 102, 524, 549, and 550 of
Title 40, United States Code, and DoDI 5000.64.
unique item identifier
A set of data elements marked on an item that is globally unique and
unambiguous.
AI 94, January 26, 2022
REFERENCES 18
REFERENCES
Administrative Instruction 15, “OSD Records and Information Management Program,”
May 3, 2013, as amended
Administrative Instruction 105, “OSD Washington Headquarters Services (WHS) Government
Purchase Card (GPC) Program,” September 20, 2016
Code of Federal Regulations, Title 32, Part 117, also known as “the National Industrial Security
Program Operating Manual (NISPOM)”
Defense Federal Acquisition Regulation Supplement, Clause 252.211-7003, current edition
Defense Logistics Management Standards, current edition
Defense Logistics Manual 4000.25-2, “Military Standard Transaction Reporting and
Accountability Procedures (MILSTRAP),” current edition
DoD 7000.14-R, “Department of Defense Financial Management Regulation (DoD FMR),” date
varies by volume
DoD Directive 5110.04, “Washington Headquarters Services (WHS),” March 27, 2013
DoD Instruction 4140.01, “DoD Supply Chain Materiel Management Policy,” March 6, 2019
DoD Instruction 4165.14, “Real Property Inventory (RPI) and Forecasting,” January 17, 2014, as
amended
DoD Instruction 5000.64, “Accountability and Management of DoD Equipment and Other
Accountable Property,” April 27, 2017, as amended
DoD Instruction 5000.76, “Accountability and Management of Internal Use Software (IUS),”
March 2, 2017, as amended
DoD Instruction 5010.40, “Managers’ Internal Control Program Procedures,” May 30, 2013,
as amended
DoD Instruction 5015.02, “DoD Records Management Program” February 24, 2015, as amended
DoD Instruction 5025.01, “DoD Issuances Program,” August 1, 2016, as amended
DoD Manual 4100.39, “Federal Logistics Information System (FLIS) Procedures,”
March 8, 2017, as amended
DoD Manual 4140.01, Volume 1, “DoD Supply Chain Materiel Management Procedures:
Operational Requirements,” December 13, 2018
DoD Manual 4140.01, Volume 11, “DoD Supply Chain Materiel Management Procedures:
Inventory Accountability and Special Management and Handling,” March 8, 2017,
as amended
DoD Manual 4160.21, “Defense Materiel Disposition,” October 22, 2015, as amended
Federal Acquisition Regulation, Part 46, current edition
Government Accountability Office, Federal Information System Controls Audit Manual,
February 2, 2009
Statement on Standards for Attestation Engagements No. 18, “Attestation Standards:
Clarification and Recodification,” April 2016
United States Code, Title 40
