3-23. DD FORM 1131, CASH COLLECTION VOUCHER
When an officer, warrant officer, enlisted person, or civilian employee admits
pecuniary liability in an amount not in excess of the individual's monthly basic pay or a
contractor admits pecuniary liability in any amount for loss, damage, or destruction of
property (except lost weapons) and voluntarily or in response to a request (cash
payment will not be demanded) offers payment of the value thereof in cash, a record of
such payment will be made on DD Form 1131, Cash Collection Voucher (figure 3-17).
a. The property is listed on the form and the statement "Used instead of an
investigation, paragraph 12-3, AR 735-5," is typed on the form.
b. This form does not require approval either locally or at a higher level.
c. A copy of the completed form, receipted by the disbursing officer or agent
officer with whom the collection is deposited, will be used as a credit property voucher in
accordance with applicable accounting procedure. In no case will this procedure be
used to "purchase" property in contravention of standing Army policy or legal
requirements regarding the sale of property.
3-24. DD FORM 362, STATEMENT OF CHARGES
a. A DD Form 362 is prepared when:
Liability for loss, damage, or destruction of Government is admitted.
The charge does not exceed the monthly basic pay of the person being
Individuals do not offer cash payment.
b. If the charge is not accepted, the name of the individual, the amount of the
charge, and the corresponding quantities column of the articles charged will be lined out
and "Report of Survey" will be written in the column headed "Signature of Individual"
opposite the name of the individual. No property credit will be allowed on a statement of
charges for items so deleted.
c. When property deteriorates with use and technical inspection with
accompanying determination of fair market value cannot be made, make an allowance
for depreciation. Consult published depreciation factors or standards in AR 735-5,
d. See figure 3-18 for an example of DD Form 362.