MARADMINS : 411/14
UNCLASSIFIED/
R 201352Z AUG 14
MARADMIN 411/14
MSGID/GENADMIN/CMC WASHINGTON DC L LF(UC)//
SUBJ/ACCOUNTABILITY OF GENERAL PROPERTY, PLANT AND EQUIPMENT//
REF/A/MSGID:LTR/ASD/YMD:19950503//
REF/B/MSGID:MSG/CMC WASHINGTON DC LFS/080133ZDEC1998//
REF/C/MSGID:DOC/DODI 5000.64/YMD:20110519//
REF/D/MSGID:DOC/MCO 4400.150/YMD:20140129//
REF/E/MSGID:DOC/DODFMR (VOL 4, CH 6)/YMD:20060705//
REF/F/MSGID:DOC/SECNAV 7320.10A/YMD:20040401//
REF/G/MSGID:DOC/DODI 4161.02/YMD:20120427//
REF/H/MSGID:LTR/OUSD (C)/YMD:20120306//
POC/T.M. MATHENA/CIV/UNIT:HQMC I AND L LF/-/TEL: 703-695-6965//
NARR/REF A ASSIGNED DEFENSE PROPERTY ACCOUNTABILITY SYSTEM AS THE MIGRATION SYSTEM FOR ALL DOD PERSONAL PROPERTY.REF B IS THE MARINE CORPS DEFENSE PROPERTY ACCOUNTABILITY SYSTEM IMPLEMENTING GUIDANCE. REF C IS DOD INSTRUCTION FOR ACCOUNTABILITY AND MANAGEMENT OF DOD EQUIPMENT AND OTHER ACCOUNTABLE PROPERTY.REF D IS MARINE CORPS ORDER FOR CONSUMER-LEVEL SUPPLY POLICY.REF E IS DOD FINANCIAL MANAGEMENT REGULATION (VOLUME 4, CHAPTER 6).REF F IS SECNAV INSTRUCTION FOR ESTABLISHED PERSONAL PROPERTY POLICIES AND PROCEDURES.REF G IS DOD INSTRUCTION FOR ACCOUNTABILITY AND MANAGEMENT OF GOVERNMENT CONTRACT PROPERTY.REF H IS THE FINANCIAL STATEMENT RESPONSIBILITY FOR REPORTING MILITARY EQUIPMENT UNDER THE OPERATIONAL CONTROL OF ANOTHER ENTITY.//
GENTEXT/REMARKS/1. PURPOSE.TO REAFFIRM THE ACCOUNTABILITY REQUIREMENT FOR ALL GENERAL PROPERTY, PLANT, AND EQUIPMENT (LESS MILITARY EQUIPMENT (ME) AND REAL PROPERTY (RP)).
2. BACKGROUND
A.IN COMPLIANCE WITH REFS A AND B THE DEFENSE PROPERTY ACCOUNTABILITY SYSTEM (DPAS) WAS ADOPTED BY THE MARINE CORPS AS THE MIGRATORY SYSTEM FOR GENERAL PROPERTY, PLANT, AND EQUIPMENT (GPP AND E).DPAS IS THE APPROVED ACCOUNTABLE PROPERTY SYSTEM OF RECORD (APSR) FOR ALL MARINE CORPS GPP AND E (LESS ME AND RP).
B.PER REF C, GPP AND E (OFTEN REFERRED TO AS GARRISON PROPERTY OR GENERAL EQUIPMENT) AS ADDRESSED HEREIN ARE THOSE ASSETS USED TO SUPPORT THE OPERATION OF A MARINE CORPS INSTALLATION, AND ITS TENANT ACTIVITIES.GPP AND E IS NON DEPLOYABLE PROPERTY AND AS PUBLISHED IN REF D IT IS NOT AVAILABLE FOR THE USE OF THE REPORTING ENTITY IN THE PERFORMANCE OF BATTLEFIELD MISSIONS (I.E., NOT USED FOR TACTICAL PURPOSES AND DOES NOT DEPLOY).
C.PER REF E AND THE ACCOUNTABILITY CRITERIA ESTABLISHED UNDER REFS C AND F, GOVERNMENT OWNED (PURCHASED), LEASED (SERVICE CONTRACTED LONG TERM) OR OTHERWISE OBTAINED IS CATEGORIZED AS FOLLOWS:
(1) CAPITALIZED ASSETS (EQUAL TO OR GREATER THAN 250,000 DOLLARS);
(2) MINOR (EQUAL TO OR GREATER THAN 5,000 DOLLARS BUT LESS THAN 250,000 DOLLARS); OR
(3) SUB-MINOR (LESS THAN 5,000 DOLLARS) PROPERTY MEETING THE ACCOUNTABILITY REQUIREMENTS AS IDENTFIED IN REF F AND PARAGRAPH 4.B.1 OF THIS MESSAGE.
D.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.A SUB CATERGORY OF PROPERTY PLANT AND EQUIPMENT, GPP AND E, IS DEFINED AS THOSE ITEMS USED, BUT NOT CONSUMED TO PRODUCE GOODS OR SERVICES IN SUPPORT OF THE DONS MISSION.GPP AND E INCLUDES BUT IS NOT LIMITED TO: OFFICE EQUIPMENT, INDUSTRIAL PLANT EQUIPMENT, VEHICLES, MATERIAL HANDLING EQUIPMENT, INFORMATION TECHNOLOGY (IT) EQUIPMENT, GOVERNMENT FURNISHED EQUIPMENT ACQUIRED BY THE FEDERAL GOVERNMENT OR A CONTRACTOR (PER REF G) , AND LEASED ASSETS (CAPITAL OPERATING).GPP AND E DOES NOT INCLUDE: INVENTORY ITEMS (E.G., ITEMS INTENTED FOR SALE), OPERATING MATERIALS AND SUPPLIES, OR PROPERTY OF AN HISTORICAL NATURE.
4.ACTION:
A.COMMANDERS INTENT AND CONCEPT OF OPERATIONS
(1)COMMANDERS INTENT. TO REITERATE THE IDENTIFICATION OF THE USMCS SINGLE SOURCE AUTHORITATIVE PROPERTY ACCOUNTABILITY SYSTEM FOR GPP AND E (LESS ME AND RP); AND TO ESTABLISH CONTROLS FOR ENSURING THE INTEGRITY OF GPP AND E DATA ON AN ENTERPRISE LEVEL ENABLING BETTER PROPERTY ACCOUNTABILITY AND VISIBILITY THROUGHOUT THE MARINE CORPS.
(2)CONCEPT OF OPERATIONS. EFFECTIVE IMMEDIATELY, MARINE CORPS COMMANDS (SUPPORTING AND SUPPORTED) IN THE POSSESSION OF GPP AND E WILL COORDINATE WITH THE APPROPRIATE INSTALLATION COMMANDER TO ENSURE PROPER ACCOUNTABILITY ACTIONS ARE OCCURRING AS DIRECTED IN REF F, TO INCLUDE:
(A)CONDUCT PERIODIC INSPECTIONS THAT REQUIRE THE VERIFICATION OF ALL GPP AND E IS PROPERLY RECORDED IN DPAS;
(B)ENSURE ALL GPP AND E RECORDS AND SYSTEMS ARE COMPLETE AND ACCURATE;
(C)CONDUCT PHYSICAL INVENTORIES TO ENSURE EXISTENCE OF PROPERTY AND RECONCILED IAW REFS C, F AND PARA 4.E. HEREIN;
(D)ENSURE ALL GPP AND E NOT OTHERWISE PROPERLY RECORDED AND ACCOUNTED FOR (I.E., DISCOVERIES) IN THE COMMANDS INVENTORY, IS CORRECTED IN IAW REF C, F, H AND PARA 4.E HEREIN.
B.ACCOUNTABLE RECORDS.ACCOUNTABILITY OF GPP AND E SHALL BE ESTABLISHED UPON RECEIPT, DELIVERY, OR ACCEPTANCE OF GPP AND E, AND BE MAINTAINED THROUGH THE LIFECYCLE OF THE PROPERTY UNTIL IT IS PROPERLY DISPOSED OR TRANSFERRED.IN ADDITION, PER REF H, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) REQUIRE THE ENTITY EXERCISING CONTROL OVER THE ECONOMIC BENEFITS OF AN ASSET WILL ACCOUNT FOR THE ASSET AND REPORT THE SAME ON ITS FINANCIAL STATEMENTS (I.E., TRAINERS AND SIMULATORS).
(1)ESTABLISHMENT OF ACCOUNTABILITY.ACCOUNTABLE RECORDS WILL BE ESTABLISHED FOR ALL GPP AND E PURCHASED, LEASED (CAPITAL OR OPERATING), OR OTHERWISE OBTAINED INCLUDING MATERIALS AUTHORIZED BY THE MARINE CORPS BUT PROCURED BY CONTRACTORS IN THE PERFORMANCE OF THEIR CONTRACT HAVING A UNIT ACQUISITION COST OF 5,000 DOLLARS OR MORE, AND ITEMS THAT ARE CLASSIFIED AS SENSITIVE OR MEET ALL OF THE FOLLOWING THREE CRITERIA:
(A)PILFERABLE,
(B)CRITICAL TO THE ACTIVITYS 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 AS REQUIRED BY REF C
(1)ACCOUNTABLE OFFICER.THE INSTALLATION COMMANDER IS THE ACCOUNTABLE OFFICER AND HAS OVERALL RESPONSIBILITY FOR ENSURING THAT ALL COMMAND GPP AND E PROCURED, LEASED, OR OTHERWISE ACQUIRED IS PROPERLY MAINTAINED, SAFEGUARDED, ACCOUNTED FOR, AND ACCURATELY REPORTED.
(2)PERSONAL PROPERTY MANAGER (PPM).THE PPM SHALL BE DESIGNATED IN WRITING BY THE INSTALLATION COMMANDER (NOT BY DIRECTION) AND IS RESPONSIBLE FOR PERFORMING THE COMMANDS PROPERTY ACCOUNTABILITY AND MANAGEMENT RESPONSIBILITIES, IMPLEMENTING THE POLICIES AND PROCEDURES ESTABLISHED IN REF C.
(3)RESPONSIBLE OFFICERS (RO)/CUSTODIANS.THE RO/CUSTODIANS ARE RESPONSIBLE FOR ENSURING THE DUE CARE AND SAFEKEEPING OF GPP AND E ASSIGNED TO THEIR CUSTODY AND/OR THE CUSTODY OF THOSE PERSONS REPORTING TO THEM AND VALIDATING THE INFORMATION FOR THE GPP AND E CONTAINED ON THEIR SUB CUSTODY RECORDS.DISCREPANT DATA WILL BE REGULARLY REPORTED TO THE PERSONAL PROPERTY MANAGER (PPM) FOR CORRECTION.DAMAGED OR LOST GPP AND E WILL BE IMMEDIATELY REPORTED TO THE INSTALLATION COMMANDER VIA THE PPM.
D.MANAGEMENT CONTROL OBJECTIVES.SUPPORTING AND SUPPORTED COMMANDERS AND PPMS ARE REQUIRED TO IMPLEMENT MANAGEMENT CONTROLS TO PRODUCE THE FOLLOWING DESIRED OBJECTIVES:
(1)ACCOUNTABILITY OF ASSETS;
(2)ACCURATE FINANCIAL REPORTING;
(3)LIFE CYCLE MANAGEMENT OF GPP AND E ASSETS; AND
(4) COMPLIANCE WITH PERSONAL PROPERTY POLICIES AND PROCEDURES.
E.PROPERTY INVENTORIES.PHYSICAL INVENTORIES FOR GPP AND E SHALL BE PROPERLY PLANNED AND EXECUTED.AT A MINIMUM, GPP AND E SHALL BE PHSICALLY INVENTORIED AT LEAST EVERY 3 YEARS IN ACCORDANCE WITH PROCEDURES CONTAINED IN REF C AND F; CLASSIFIED/SENSITIVE GPP AND E AND GARRISON MOBILE EQUIPMENT SHALL BE INVENTORIED AT LEAST ANNUALLY.
5.THIS GUIDANCE IS APPLICABLE TO ALL MARINE CORPS COMMANDS POSSESSING GPP AND E (LESS ME AND RP).RECOMMENDATIONS AND/OR QUESTIONS CONCERNING THE CONTENTS OF THIS MARADMIN ARE INVITED AND SHOULD BE SUBMITTED TO THE POC LISTED ABOVE.
6.RELEASE AUTHORIZED BY MAJGEN JUAN G. AYALA, ASSISTANT DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS (FACILITIES)/COMMANDER MARINE CORPS INSTALLATIONS COMMAND.//