R 201407Z JUL 12
UNCLASSIFIED//
MARADMIN 384/12
MSGID/GENADMIN/CMC WASHINGTON DC L LF(UC)/F002//
SUBJ/MCBUL 10150 ACCOUNTABLE PROPERTY SYSTEM OF RECORD (APSR) FOR GPP AND E//
REF/A/MSGID:LTR/ASD/YMD:19950503/NOTAL//
REF/B/MSGID:MSG/CMC WASHINGTON DC L LFS/080133Z/-/NOTAL//
REF/C/MSGID:DOC/MCO P10150.1/YMD:19920508//
REF/D/MSGID:DOC/DODI 5000.64/YMD:20110519//
REF/E/MSGID:DOC/SECNAVINST 7320.10A/YMD:20040401//
REF/F/MSGID:MSG/MARADMIN 623-10/080133Z/-//
REF/G/MSGID:DOC/DODI 4161.02/YMD:20120427//
REF/H/MSGID:DOC/MCO P11240.106/YMD:20000105//
NARR/REF A IS ASSISTANT SECRETARY OF DEFENSE MEMORANDUM TO THE UNDER SECRETARY OF DEFENSE (COMPTROLLER) CONCERNING PROPERTY ACCOUNTING MIGRATION SYSTEM.  REF B IS THE MARINE CORPS' DEFENSE PROPERTY ACCOUNTABILITY SYSTEM IMPLEMENTING GUIDANCE.  REF C IS MARINE CORPS ORDER 10150.1, POLICY AND PROCEDURES FOR GARRISON PROPERTY.  REF D IS DOD INSTRUCTION 5000.64, ACCOUNTABILITY AND MANAGEMENT OF DOD EQUIPMENT AND OTHER ACCOUNTABLE PROPERTY.  REF E IS SECNAV INSTRUCTION 7320.10A, ESTABLISHED PERSONAL PROPERTY POLICIES AND PROCEDURES.  REF F IS MARADMIN 623/10, MARINE CORPS INFORMATION TECHNOLOGY ASSET MANAGEMENT PROGRAM.  REF G IS DOD INSTRUCTION 4161.02, ACCOUNTABILITY AND MANAGEMENT OF GOVERNMENT CONTRACT PROPERTY.  REF H IS MARINE CORPS ORDER 11240.106B, PUBLISHES POLICY AND PROCEDURES FOR GARRISON MOBILE EQUIPMENT.//
POC/T.M.MATHENA/CIV/UNIT:MCICOM-G4(SS)/-/TEL:703-695-6965//
GENTEXT/REMARKS/1.  PURPOSE.  TO REAFFIRM THE DEFENSE PROPERTY ACCOUNTABILITY SYSTEM (DPAS) AS THE ACCOUNTABLE PROPERTY SYSTEM OF RECORD (APSR), FOR GENERAL PROPERTY PLANT AND EQUIPMENT (GPP AND E) (LESS MILITARY EQUIPMENT AND REAL PROPERTY), AND PROVIDE GENERAL GUIDANCE FOR MANAGING AND ACCOUNTING FOR GPP AND E.
2.  BACKGROUND.
A.  DPAS WAS APPROVED AS THE MIGRATORY SYSTEM FOR PERSONAL PROPERTY BY REF A, AND THE SYSTEM WAS IMPLEMENTED BY THE MARINE CORPS IAW REF B.
B.  PER REF C, GOVERNMENT PERSONAL PROPERTY (OFTEN REFERRED TO AS GARRISON PROPERTY) IS USED TO SUPPORT THE OPERATION OF A MARINE CORPS INSTALLATION, ITS TENANT ACTIVITIES AND ARE TYPICALLY NON DEPLOYABLE PROPERTY.  USING DOD FIN MGT REGS (VOL 4, CHPT 6) AND THE ACCOUNTABILITY CRITERIA ESTABLISHED IN REFS D AND E, DPAS WILL FUNCTION AS THE ACCOUNTABLE PROPERTY SYSTEM OF RECORD (ASPR) FOR MARINE CORPS PERSONAL PROPERTY (LESS MILITARY EQUIPMENT) WHETHER GOVERNMENT OWNED (PURCHASED), LEASED (SERVICE CONTRACT) OR OTHERWISE OBTAINED WHICH IS CAPITALIZED (EQUAL TO OR GREATER THAN $100,000 DOLLARS), MINOR (EQUAL TO GREATER THAN 5,000 DOLLARS BUT LESS THAN 100,000 DALLARS), OR SUB-MINOR (LESS THAN 5,000 DOLLARS) MEETING THE ACCOUNTABILITY REQUIREMENTS OUTLINED IN PARA 4.B.  THE EXCEPTION TO THIS REQUIREMENT IS PROPERTY THAT IS CLASSIFIED/SENSITIVE IN NATURE THAT MUST BE RECORDED IN AN APPROVED SECURE PROPERTY SYSTEM IN SUCH A WAY THAT NATIONAL SECURITY IS NOT COMPROMISED.
3.  DISCUSSION.  GPP AND E IS DIVIDED INTO TWO SUB CATEGORIES; REAL PROPERTY (I.E., LAND, BUILDINGS, AND STRUCTURES AND NON MOBILE INFORMATION TECHNOLOGY) AND PERSONAL PROPERTY.  PERSONAL PROPERTY  IS DEFINED AS THOSE ITEMS USED, BUT NOT CONSUMED, TO PRODUCE GOODS OR SERVICES IN SUPPORT OF THE DON'S MISSION.  PERSONAL PROPERTY INCLUDES BUT NOT LIMITED TO:  OFFICE EQUIPMENT, INDUSTRIAL PLANT EQUIPMENT, VEHICLES, MATERIAL HANDLING EQUIPMENT, INFORMATION TECHNOLOGY (IT) EQUIPMENT (UNDERPINNED BY REF F), GOVERNMENT FURNISHED EQUIPMENT (GFE) ACQUIRED BY THE FEDERAL GOVERNMENT OR A CONTRACTOR, AND LEASED ASSETS (CAPITAL OR OPERATING).  PERSONAL PROPERTY DOES NOT INCLUDE: INVENTORY ITEMS (E.G., ITEMS INTENDED FOR SALE), OPERATING MATERIALS AND SUPPLIES, REAL PROPERTY, OR PROPERTY OF AN HISTORICAL NATURE.
4.  ACTION.
A.  COMMANDER'S INTENT AND CONCEPT OF OPERATION
(1)  COMMANDER'S INTENT.  TO PROVIDE A SINGLE SOURCE AUTHORITATIVE PROPERTY ACCOUNTABILITY SYSTEM FOR PERSONAL PROPERTY (LESS MILITARY EQUIPMENT) AS OUTLINED IN PARA 2; AND TO ESTABLISH CONTROLS FOR ENSURING THE INTEGRITY OF PERSONAL PROPERTY DATA ON AN ENTERPRISE LEVEL ENABLING BETTER PROPERTY ACCOUNTABILITY AND VISIBILITY (EAV) THROUGHOUT THE MARINE CORPS.
(2)  CONCEPT OF OPERATIONS.  EFFECTIVE IMMEDIATELY, MARINE CORPS COMMANDS (SUPPORTING AND SUPPORTED) IN THE POSSESSION OF PERSONAL PROPERTY WILL THROUGH COORDINATION WITH THE APPROPRIATE INSTALLATION'S APPOINTED PERSONAL PROPERTY MANAGER, ENSURE THAT:
(A) PERIODIC INSPECTIONS AND INVENTORIES INCLUDE A REQUIREMENT TO VERIFY THAT ALL PERSONAL PROPERTY IS PROPERLY RECORDED IN DPAS;
(B) ALL PERSONAL PROPERTY RECORDS AND SYSTEMS ARE COMPLETE AND ACCURATE;
(C)  PHYSICAL INVENTORIES ARE CONDUCTED AND RECONCILED IAW REF E, AND PARA 4. E.; AND
(D)  ALL PERSONAL PROPERTY NOT OTHERWISE PROPERLY RECORDED AND ACCOUNTED FOR (I.E., DISCOVERIES) IN THE COMMAND'S INVENTORY, IS CORRECTED IAW REF E AND PARA 4. E.
B.  ACCOUNTABLE RECORDS.  ACCOUNTABILITY OF PERSONAL PROPERTY SHALL BE ESTABLISHED UPON RECEIPT, DELIVERY, OR ACCEPTANCE OF PERSONAL PROPERTY, AND BE MAINTAINED THROUGH THE LIFECYCLE OF THE PROPERTY UNTIL PROPERLY DISPOSED.
(1)  ESTABLISHMENT OF ACCOUNTABILITY.  PER REFS C AND D, ACCOUNTABLE RECORDS WILL BE ESTABLISHED FOR ALL PERSONAL PROPERTY PURCHASED, LEASED (CAPITAL OR OPERATING), OR OTHERWISE OBTAINED (INCLUDING MATERIALS AUTHORIZED BY THE MARINE CORPS BUT PROCURRED BY CONTRACTORS IN THE PERFORMANCE OF THEIR CONTRACT (UNDERPINNED BY REF G), HAVING A UNIT ACQUISITION COST OF 5,000 DOLLARS OR MORE, AND ITEMS THAT ARE SENSITIVE/CLASSIFIED, OR MEET ALL OF THE FOLLOWING THREE CRITERIA:
(A)  PILERABLE;
(B)  CRITICAL TO THE ACTIVITY'S BUSINESS/MISSION; AND
(C)  HARD TO REPAIR OR REPLACE
(2)  ADDITIONAL AND/OR SEPARATE RECORDS OR OTHER RECORDS KEEPING INSTRUMENTS SHALL BE ESTABLISHED FOR MANAGEMENT PURPOSES WHEN A RISK ASSESSMENT INDICATES THE NEED FOR MORE STRINGENT CONTROLS, OR WHEN OTHERWISE REQUIRED BY LAW, POLICY, OR REGULATION.
(3)  PROPERTY NOT MEETING THE MINIMUM ACCOUNTABILITY THRESHOLD IS SUBJECT TO APPROPRIATE INTERNAL CONTROLS.  ACTIVITIES SHALL ESTABLISH ADDITIONAL RECORDS AND/OR RECORD KEEPING INSTRUMENTS AS REQUIRED BY LAW, REGULATION, POLICY, OR FOR OTHER MANAGERIAL PURPOSES.
C.  REQUIRED ROLES AND RESPONSIBILITIES.
(1)  ACCOUNTABLE OFFICER.  THE COMMANDER IS THE ACCOUNTABLE OFFICER AND IS OVERALL RESPONSIBLE FOR ENSURING THAT ALL COMMAND PERSONAL PROPERTY PROCURRED LEASED OR OTHERWISE ACQUIRIED IS PROPERLY MAINTAINED, SAFEGUARDED, ACCOUNTED FOR, AND ACCURATELY REPORTED.
(2)  PERSONAL PROPERTY MANAGER (PPM).  THE PPM SHALL BE DESIGNATED IN WRITING BY THE COMMANDER (NOT BY DIRECTION) AND IS RESPONSIBLE FOR PERFORMING THE COMMAND'S PROPERTY ACCOUNTABILITY AND MANAGEMENT RESPONSIBILITIES, IMPLEMENTING THE POLICIES AND PROCEDURES ESTABLISHED IN REFS D THRU G.
(3)  RESPONSIBLE OFFICERS (RO)/CUSTODIANS.  THE RO/CUSTODIANS ARE RESPONSIBLE FOR ENSURING THE DUE CARE AND SAFEKEEPING OF PERSONAL PROPERTY ASSIGNED TO THEIR CUSTODY AND/OR THE CUSTODY OF THOSE PERSONS REPORTING TO THEM.
D.  MANAGEMENT CONTROL OBJECTIVES.  PPMS ARE REQUIRED TO IMPLEMENT THE CONTROLS AS REQUIRED TO PRODUCE THE FOLLOWING DESIRED OBJECTIVES:
(1)  ACCOUNTABILITY OF ASSETS;
(2)  ACCURATE FINANCIAL REPORTING;
(3)  PERSONAL PROPERTY SYSTEM SECURITY AND DATA INTEGRITY;
(4)  LIFE CYCLE MANAGEMENT OF PERSONAL PROPERTY ASSETS; AND
(5)  COMPLIANCE WITH PERSONAL PROPERTY POLICIES AND PROCEDURES.
E.  PROPERTY INVENTORIES.  PHYSICAL INVENTORIES FOR PERSONAL PROPERTY SHALL BE PROPERLY PLANNED AND EXECUTED TO BEST SERVE AND CONTINUOUSLY IMPROVE ACCOUNTABLE PROPERTY RECORD ACCURACY. INVENTORY PLANS SHALL INCLUDE A SCHEDULE FOR COMPLETION OF ALL PHYSICAL INVENTORIES. AT A MINIMUM, PERSONAL PROPERTY SHALL BE INVENTORIED AT LEAST EVERY 3 YEARS; CLASSIFIED/SENSITIVE PERSONAL PROPERTY AND GARRISON MOBILE EQUIPMENT SHALL BE INVENTORED ANNUALLY IAW REFS D AND H RESPECTIVELY.
5.  THIS BULLETIN IS APPLICABLE TO ALL MARINE CORPS COMMANDS POSSESSING PERSONAL PROPERTY. RECOMMENDATIONS CONCERNING THE CONTENTS OF THIS POLICY ARE INVITED AND SHOULD BE SUBMITTED TO THE COMMANDANT OF THE MARINE CORPS (CODE LF/MCICOM G-4) VIA THE APPROPRIATE CHAIN OF COMMAND.
6.  THIS BULLETIN IS APPLICABLE TO THE MARINE CORPS RESERVE.
7.  THIS BULLETIN WILL REMAIN EFFECTIVE UNTIL OTHERWISE RESCINDED.
8.  RELEASE AUTHORIZED BY MAJGEN JAMES A. KESSLER ASSISTANT DEPUTY COMMANDANT INSTALLATIONS AND LOGISTICS (FACILITIES)/COMMANDER MARINE CORPS INSTALLATIONS COMMAND.//