I think that the first post is a good starting point. In terms of systems that you can develop to maintain accountability of your property I always made sure that during monthly/quarterly counseling that my PLs brought their squad leader’s signed sub-hand receipts (sub-HRs) to counseling. You must inspect what you expect. There is no trust when it comes to your money… Moreover, since you will care about your property more than anyone else as a primary HR holder, this will encourage you to counsel more frequently since it will be part of your property accountability system IMO.  Of course, systems are only as good as the people running them. The number one friction point that I had in command and when I was a BN S4 was the change-out of squad leaders. Without giving subordinate leaders proper time for inventories and inspecting/following-up by the PLs, squad leader’s sub-HRs can become a “pass-the-buck” process until the new CO CDR shows up. The negligent leader is secretly hoping that his or her missing BII and COEI will become the new norm in terms of what the company is missing. Many companies are missing thousands of dollars of property because of this gradual attrition and loss of BII. When new BII that your supply sergeant has ordered comes in, ensure that the PBUSE (Army supply system) sub-HR and the signed sub-HRs reflect this new property.  Property accountability doesn’t just happen, you need to be deliberate/methodical and give ample time for your subordinate leaders to do the right thing regarding inventories. When they lose something and there was negligence involved, give them a statement of charges. If they refuse, start a company level investigation or FLIPL depending on the amount of the loss and army regulations. The second friction point that results in needless property loss are subordinate leaders not checking for sensitive items routinely during movements, before and after missions. Your 1SG/PSG should be mentoring the NCOs on this one, though you should model good leader behavior by checking your subordinate leaders too. Hope this helps.