How are accountability records maintained?

The correct response highlights the importance of maintaining accountability records in a secure and updated manner. Keeping records up to date ensures that all property transactions are accurately documented, which is critical for audits and property management. Secure storage prevents unauthorized access, protecting sensitive information and maintaining the integrity of the records.

Additionally, maintaining accountability records in this way aligns with the principles outlined in AR 735-5, which emphasizes the need for accountability and effective management of government property. Ensuring that records are regularly updated and securely stored helps in complying with regulations and minimizes the risk of loss or misuse of property.

In contrast, the other options do not align with these essential practices. They suggest inadequate standards for record keeping, which can lead to accountability issues and compliance failures.