There is not much more to add, though I will expound on a few points. Please note that when I say “inventory” I mean the end item, and any COEI or BII.

1) Command Supply Discipline needs to be enshrined in policy (see the attached letter from my command days). Like all other policy letters, this is where the commander lays out their expectations and the methods to fulfill them. This is the first layer of coverage for everyone. It behooves everyone to further educate themselves on the processes involved.

2) Property accountability is everyone’s responsibility, but it is the commander who is ultimately liable. If the commander is smart they will ensure that every piece of property is assigned to someone else via a system generated sub-hand receipt (during my time, that system was PBUSE, I believe it has since changed). The 2062 is useful, but is not nearly the “get out of jail free card” that many would like to believe. When I was a commander, every month before I signed my property book I gathered my sub-hand receipt holders, counseled them via DA 4856, and had them re-sign their sub-hand receipts. As a side note, I used this process as a form of leader/professional development by assigning all sub-hand receipts to the PLs and NCOICs, and then encouraging them to further sign the property down to the user level, and incorporate that into their own monthly counselings of their subordinates.

3) Ignorance is not an excuse. The Army does not lie about what the requirements are to ensure that the commander does not end up owing money to Uncle Sam. During their time in command, they will conduct at least two 100% inventories (probably more), and every month they will conduct a 10% inventory, and a sensitive items inventory (this inventory can be delegated via a posted memorandum). This allows the commander to identify issues, and work towards resolving them (ideally without a financial reckoning). If a policy letter is posted, and sub-hand receipts are regularly updated, no one can claim they did not know the 5Ws for resolving an issue. If there is no policy letters or any sub-hand receipts users will still be held liable once the inevitable investigation concludes. The commander will feel the majority of the pain, but there are several types of accountability that still apply whether the subordinates know it or not. Another side note – be cognizant of the fact that it is not within the company commander’s abilities to absolve anyone of property accountability, or to write-off a missing item. I bring this up because I knew a commander who tried, and all they did was make things easier for the FLIPL investigating officer.

Nate