Who is typically the responsible officer or reviewing authority for property accountability?

The role of the responsible officer or reviewing authority for property accountability is critically important in maintaining the integrity of property management within an organization. The Property Book Officer (PBO) or other accountable officer is specifically designated to oversee and manage the property assigned to a unit or organization. This officer ensures that all property is accurately accounted for, that it is properly used, and that necessary inventories and records are maintained in compliance with regulations.

The PBO has specialized training and authority to handle the complexities of property accountability, including the responsibility to report discrepancies and manage the acquisition, transfer, and disposal of property. This position is aligned with the principles outlined in AR 735-5, which details property accountability policies and procedures. By having a dedicated individual in this role, organizations can better ensure compliance with policies and minimize the risk of loss or misuse of government property.

In contrast, while civilian employees, finance officers, and contractors may have roles or responsibilities related to property management, they do not carry the same level of accountability and oversight as a PBO or accountable officer. Their functions might support the mission but typically lack the authority or designated responsibility that comes with being an accountable officer, making them less suited for this particular role.