safety and protective clothing, and office furniture. By providing a common basis of
issue for each item, the CTA serves as a guide in developing total requirements for
ACCOUNTABILITY--AN OBLIGATION IMPOSED BY LAW
Accountability for supplies and equipment is the obligation imposed by lawful
order or regulation on an officer or other person for keeping an accurate record of
property or funds. There are many types of accountability within the military. Two
common ones are:
a. Formal accountability is the obligation of an officially designated
individual to maintain a stock record account for supplies and equipment showing by
item the receipt and disposal of property balances on hand, and other control as may be
b. Property book accountability is the obligation of an officially designated
individual to maintain accountable records on property issued for use at organizations,
units, or activities.
Property responsibility is the obligation of an individual for the proper care,
custody, and safekeeping of government property entrusted to his possession or under
his supervision. The specific nature of responsibility may be further classified as
COMMAND or DIRECT.
a. Command responsibility is the responsibility of a commanding officer to insure
that all property of his command is properly safeguarded, accounted for, and
administered. This is inherent in command and may not be delegated.
b. Direct responsibility applies to individuals to whom public property has been
entrusted and who are specifically charged with the care, custody, and safekeeping of
said property. This type of responsibility may be further classified as non-personal and
(1) Non-personal responsibility is the relationship between an individual and
property under his/her control or supervision within the scope of his/her employment but
for which the individual does not have personal responsibility.
(2) Personal responsibility is the responsibility of the individual for
equipment, materiel, or supplies issued or acquired for his/her personal use, that is,
pistol, belts, canteens, and helmets issued to a soldier.
c. In many instances, accountability and responsibility are vested in the same
individual. But in many others, one person may have accountability and another