SCMBC 0301 Property

PROPERTY ACCOUNTING

SCMBC 0301

Overview

T/E Allowance Item Excess

T/E Allowance Deficiencies

Inventory Transfer Form

Transfer/Redistribution of
T/E Allowance Items

Accountability

Table of Organization and
Equipment

Mechanized Allowance List

Reconciliation of
Allowances

Overview

Disposition of Excess T/E
Allowances

Disposition of Unserviceable T/E
Items

Vouchering Gain and Loss
Transactions

File Maintenance

Learning Objectives

Questions?

Accountability

 Commanding Officer

 Equipment and

personnel

 Primarily

concerned with
records

SgtMaj

1stSgt

Supply
Officer

Commanding

Officer

XO

Responsibility

Personnel

Equipment

SgtMaj

1stSgt

Supply
Officer

Commanding

Officer

XO

Table of Organization and

Equipment

 Provides information on:

 Mission of the unit

 Manpower (Unit

strength)

 Weapons

Multiple Choice

T or F: Accountability is concerned primarily with records, while responsibility is concerned primarily with custody, care, and safekeeping.

(MCO 4400.201 Vol 1, Ch. 2)

• NAH

• FALSE

• TRUE

Total Force Structure
Management System

Identification

 Identified by six digits located on the cover of the

TO&E called the Unit Identification Code (UIC).

Table of Organization : Deals with the people in the

organization. It is separated into different main
parts, which are specifically tailored to that specific
unit. (Units five W’s)

Mission Statement

Billet Organization

Billet Summary

Recap by MOS

T/O Billet Organization


Detailed information on all subordinate sections and units that
make up an organization


Shows actual breakdown of personnel


Numbers used to verify actual allowances

Table of Organization

Parts of the T/O:

MISSION STATEMENT

Promulgation Statement

Organization

Mission and Tasks

Concept of Organization

Concept of Employment

Administrative

Capabilities

Logistic Capabilities

Table of Organization

Detailed information on

all subordinate sections
and units

Shows actual breakdown

by rank, MOS and
authorized weapon

Parts of the T/O:

BILLET ORGANIZATION

Table of Organization

Parts of the T/O:

BILLET SUMMARY

Chargeable

& Non-
Chargeable
(personnel
to
equipment)

Table of Organization

Parts of the T/O:

RECAPITULATION BY MOS
Detailed

information
broken down
by MOS, grade
and number
within each
MOS/grade

Multiple Choice

Which report contains the organizational mission statement and manpower for an organization to perform its mission?

• T/O&E

• T/O

• T/E

• MAL

Supply Officer

Commanding Officer

Review

Multiple Choice

From which website would one go to to pull the Table of Organization?

• TFSMS

• GCSS-MC

• Marines.mil

• IMO

Table of Equipment

 List of military equipment for a unit to accomplish the

wartime mission.

Table of Equipment

Lists ground equipment
by TAMCN

Required by Units

To perform their
mission

Table Of Authorized Material

Control Number

(TAMCN)



Chief method of identifying
allowance items, and is assigned by
HQMC



Used in the Table of Equipment
(T/E)



Allowance items are military
equipment, supply classes 7 and 2
respectively

Used to identify a

specific item

within the Marine
Corps inventory.
E01907M

Example TAMCN

Types of Allowances

Type 1: Non-expendable
military equipment
established by HQMC

Type 2: Non-expendable
military equipment based
on local mission
requirements

Type 3: Non-expendable
military equipment for
particular conditions or
situations

Table of Authorized Material Control Number

(TAMCN)

Commodity

Type 1

Type 2

Type 3

Communications-

Electronics
A0001-A9999

H0001-H9999

T0001-T9999

Engineer

B0001-B9999

J0001-J9999

U0001-U9999

General Supply

C0001-C9999

K0001-K9999

V0001-V9999

Motor Transport

D0001-D9999

M0001-M9999

W0001-W9999

Ordnance

E0001-E9999

N0001-N9999

X0001-X9999

Multiple Choice

Table of Authorized Materiel Control Numbers (TAMCNs) chart can be found in the MCO 4400.201 Volume 3 under which Appendix?

• Appendix I

• Appendix J

• Appendix K

• Appendix T

Classes of Supply

Authorized Allowances Under Each T/E

Practical Application

 Review the T/E

 FY2019 MS3204 GRD SUPP SCOL TO&E.pdf

located in Marine Net Moodle.

 Change T/E to be a rollup T/E

Mechanized Allowance List

( MAL)

Primary purpose of the MAL is
to control T/E and Special
Allowances within the
command.

Provides Commanding/Supply
Officer a visibility tool for
identifying
shortages/excesses.

Mechanized Allowance List

( MAL)

Mechanized Allowance List

( MAL)

Demo/Practical Application

 Reviewing a Mechanized Allowance List

(MAL)

 Export the MAL for M21635 utilizing the

GCSS-MC E-Business Training Environment
on the MTS

 GCSS-MC online training page, INV 101-

S05.11 - REVIEWING A MECHANIZED
ALLOWANCE LIST (MAL)

MAL Maintenance and Annotations


Must be printed at least monthly


Supply Clerk will annotate changes to the allowances
and on-hand quantities in pencil with date, initials,
and transaction/adjustment (D8_/D9_)


SupO will initial in pen


Retain historical MAL reports for six months plus
current working copy



Make sure “New” MAL is reconciled with “Old” MAL

MAL Common Tasks


Review the Universal Work Queue


Conduct Causative Research on all discrepancies


Prepare and submit approval letters through Supply Chief to SupO


Induct all required transactions into GCSS-MC


Check to ensure perpetual inventory is clear


After CMR reconciliations, verify to see if any adjustments affect the
MAL


Conduct annual Wall-to-Wall Inventory

T/E Rollup Report


Determine your
Equipment Allowances

 Utilize your unit T/E

Rollup Report

Reconciliation of Allowances

T/E authorized quantities against
the unit’s T/E requirement
quantities on the MAL

Each TAMCN needs to be
identified

If the T/E allowances do not
match the MAL T/E requirements
make a list

 Work discrepancies after

reconciliation is completed

 Discrepancies need to be

forwarded to GCSS-MC help desk
through chain of command



Frequency



A reconciliation between
the T/E and the Mechanized
Allowance List will be
conducted monthly.

Reconciliation of

Allowances

Practical Application

 Reviewing a Mechanized Allowance List (MAL)

 Students will review the MAL and T/E to

answer the corresponding questions utilizing
the handout.

 Scenario: You are the MAL clerk for M21810.

Review the Mechanized Allowance List and
T/E to answer the questions on the practical
application worksheet.

Installed Base

 Inventory tracking application

utilized to track serialized or non-
serialized TAMCN items, and
intangible items such as
software, services, licenses, or
agreements.

 All items on the Mechanized

Allowance List are located in the
Installed Base inventory.

 On hand quantities cannot be

directly transacted against the
Installed Base.

Perpetual Inventory

• Inventory tracking application utilized

to track non Installed Base items such
as repair parts and consumables.

 01A - Serviceable Items

 01F - Unserviceable Items

 Commodity Sub-Inventories -

Unit specific sub-inventories
utilized to manage maintenance
repair parts.

MTM_STAGE

ARM_STAGE

•
Temporary holding place for
Installed Base Items

 Placed here to transfer to

another unit

 Placed here when receipted

T/E Allowance Item Excesses

 Supply accounts are not

authorized to retain excess
materiel.

 Commanders will guard

against having excess of
established quantities.

Obsolete Material

• Regardless of serviceability,

obsolete materiel
automatically becomes excess
either by replacement or end
of service life .

• Commanders are not

authorized retention of
obsolete materiel in any
capacity

Allowance Excess

• Qty of items either on order or

on hand greater than
authorized allowance must be
transferred,redistributed, roll
back, disposed, or cancelled.

• Units will be authorized and

directed to take action

• Easiest way to determine

excesses is by looking at
OVER/SHORT column on MAL

Allowance Item Excesses



Excess equipment will be
reported to the MSC



Report will have two parts:



Controlled Items



Non-Controlled Items

Allowance Item Excesses



The MSC will screen other units within their command.



Outcome of the excess report will dictate what action
will be taken.

Transfer/redistribute

Dispose

Roll back

Cancel

Allowance Item Deficiencies

 Type 1 & 2 allowance, SAC 1 deficiencies

 Except for items managed under a CIF or when

specifically directed by higher authority, units are
required to have all Type 1 & 2, SAC 1 T/E
deficiencies on-hand, on-order, or identified as an
unfunded deficiency.

Allowance Item Deficiencies


Type 1 allowance, SAC 3 deficiencies.

 These items will be sourced to units via the ground

equipment asset manager.


SAC 3 items will be distributed to deficient units

based on operational requirements established by
HQMC and as directed by the local Marine
Expeditionary Force (MEF).

Allowance Item Deficiencies

(SAC1)

 Review numerical values in the over/short

column of the MAL

 SAC 1 assets are the unit’s budget responsibility

 Prior to placing a requisition attempt to fill SAC

1 deficiencies through redistribution

 Review shortages with the supply chief before

placing a requisition

Allowance Item Deficiencies

(SAC3)

 SAC 3 assets are not unit’s budget responsibility

 All shortages must be identified to higher

headquarters

 When command does not believe the allowance

quantity is relevant to unit’s mission TOECR must be
submitted to higher headquarters

Inventory Transfer Form

Installed Base to Perpetual

 Utilized to transfer IB

trackable items from
Installed Base to the
Perpetual Inventory for
subsequent transaction
processing.

Inventory Transfer Form

Perpetual to Installed Base

 Utilized to transfer IB

trackable items from the
Perpetual Inventory to the
Installed Base inventory.

Transfer of Assets

 A transfer from one activity to another which results in a change

of ownership is an external transfer.

 Unless directed by HQMC, retail supply accounts are not

authorized to transfer IB-tracked items directly from their IB to
another unit’s IB via the “IB Custody Transfer Form” or by
directly updating the IB.

 Commodity sections will not transfer excess/obsolete property

to the supply section while awaiting disposition instructions.

 Method of property transfer depends on destination and type of

property.

Method

 Unit supply activities transferring equipment

will always execute transfer of items from the
perpetual inventory .

 The current authorized method of reporting the

transfer of military equipment from one unit to
another is the Service Request (SR) with the
receiving unit’s information on the SR header.

Categories

 IB-tracked, controlled items

(1) Stand-alone Military Equipment

(2) Child Items

 IB-tracked non-controlled items.

Transfer of Equipment

Between GCSS-MC Activities

 Equipment must NOT have any open service requests.

 Ensure AO /RO and SUC values are end-dated and

removed

 Transfer item from IB to the perpetual inventory

(01A : serviceable, 01F: unserviceable)

 Open a “supply or service” Service Request. Charge line

will generate a Sales Order Number (Requisition)

 A0A/A01 will post on receiving unit’s DASF

Three-Part Shipping Process

“Pick, Pack, and Ship”

 All shipping actions occur

in the perpetual
inventory.

 Releasing Sales Order “Pick”

 Reserves and allocate

resource to fulfill
requisition/ transfer order
(Charge line from SR)

 No status on receiving

unit’s DASF

Three-Part Shipping Process

“Pick, Pack, and Ship”

 Transacting Move orders “Pack”

 Detailing process (apply serial

numbers, qty, sub-inventory)

 Reserves and selects sub-

inventory source (01A/01F)
and moves item to “STAGE”
location

 AE1/BA on receiving unit’s

DASF

Three-Part Shipping Process

“Pick, Pack, and Ship”

 Shipment Confirmation “Ship”

 performs the sales order issue

transaction, produces DD
Form 1348-1A

 AS1 on receiving unit’s DASF

Transfer of Assets

(Receiving Unit)

 The receiving unit will process a confirmation of

receipt transaction (COR) via the Document
Management function of GCSS-MC.

 Annotate the MAL with on-hand update, transaction

date, and document number

Disposition of Excess T/E

Allowance Items

 Controlled property that is excess or obsolete

requires disposition instructions

 To obtain disposition instructions the unit will

create a disposition request to LOGCOM via a
Service Request

Disposition Instructions

 Will be entered into GCSS-MC for disposition

instructions via a Service Request

 Request will be submitted to LOGCOM, ACC-M38001

 LOGCOM reviews provides dispositions instructions

via the Universal Work Que(UWQ)

 Imperative to monitor UWQ while waiting for

disposition instructions

Demo/Practical Application

 Disposition (WIR/WER) without a replacement requisition .

 Scenario: You are the Supply Admin Chief for M21635. Use

GCSS-MC to process a disposition of a Combat Lifesaver Kit,
(015714470) back to Barstow, CA (M38010). Note: The Supply
Officer has already verified there are no pending transactions,
SRs, or repair orders on the T/E item, has end dated the AO and
RO assignments in the IB application and the item is in 01A.

 Utilizing the GCSS-MC E-Business Training Environment, transact

the three-part shipping process for the disposal of the item
above.

 GCSS-MC online training page, INV 101 UPK; S05.07 Supply

Actions on Request for disposition from MARCORLOGCOM

Disposition of Unserviceable

T/E Items

Unserviceable item is sent to the maintenance section utilizing a
service request

Maintenance determines item is unserviceable and it can not be
repaired.

A Letter of Unserviceable Property (LUP) is forwarded to the owning
organization so item can be processed for disposal.

Letter of Unserviceable Property

(LUP)

 Arrange delivery of item to the DLA/DS by

utilizing the ETIDS scheduler

 Prior to transferring equipment to DLA/DS item

must be resident in perpetual inventory

 Complete Material Redistribution form

 Print the DD Form 1348-1A

 Periodically check DLA EDOCS to ensure

acceptance DD Form 1348-1A is uploaded

 Print acceptance DD Form 1348-1A from EDOCS

 File the original DD Form 1348-1A

Material Redistribution Form

 Access the Material Redistribution Form. Input shipping

AAC in ‘From AAC’ field and receiving unit’s AAC
destination in the ‘To AAC’ field.

 Input the priority and RDD.

 Select the Process Mode. Note that Pick, Pack, and Ship is

the default which will execute the entire 3-part shipping
process. Any selection other than the default will require
the user to manually complete the shipping process.

 Input the NIIN, quantity, sub-inventory, location and serial

number of the assets going to the receiving unit. Note that
multiple line items can be inputted as long as the
destination AAC remains the same.

 Once complete, click the ‘Transact’ button.

 Print the resulting DD Form 1348-1A and file in accordance

with local SOP.

Material Redistribution Form

Verify correct owner party prior
to executing transfer

Ensure AO /RO and SUC values
are end-dated and removed

Transfer item from IB to the
perpetual inventory

(01A : serviceable, 01F: unserviceable)

Disposal End-to-End

Demo/Practical Application

 Processing disposition of an unserviceable T/E item to

disposal.

 Scenario: You are the MAL Clerk for M21635. The request to

send (1) MTVR 7-ton Truck (015305676) to the Defense
Logistics Agency Disposition Services (DDS) has been
approved. A warehouseman is executing the disposal.
Conduct a Material redistribution to DLA DS.

 Utilizing the GCSS-MC E-Business Training Environment,

conduct the Material Re-Distribution for the item stated
above. Students will each have their own serial number.

 GCSS-MC online training page, INV 101; S05.01 Inventory

Transfer utilizing Material Redistribution Form for
Transferring of T/E items for disposal.

Vouchering Gain and Loss

Transactions

 Causative research needs to be

conducted prior to obtaining pre-
approval

 Adjustment transactions must be

approved before induction into the
automated system.

 The approval comes from either

the Supply Officer or the
Commanding Officer.

 The dollar value and the CIC will

determine who authorizes the
transactions.

Commanding Officer or Supply
Officer



Sensitive and controlled items
(Commanding Officer endorses)



Pilferable items with unit price
of 2,500 or total value per
transaction of 50,000 or more.

(SupO can endorse below)



Non-controlled, non sensitive,
non pilferable items with unit
price of 5,000 or total value
per transaction of 50,000 or
more.

(SupO can endorse below)

Financial Liability Investigation of

Property Loss (FLIPL)

 Controlled Items (per CIIC)

 Evidence of abuse, gross negligence, willful misconduct or

deliberate unauthorized use, fraud, theft, or suspicion of
negligence.

 Initial causative research for lost or missing property does not

identify the reason for a discrepancy on the property account.

 Pilferable supply system stock >$2500

 Non-pilferable/non-controlled supply system stock >$16K

 Bulk fuel / petroleum >$1000

 Government Furnished Property (GFP) with contractors

 Public funds >$750

 Repetitive losses regardless of value or controlled category

Required when: Loss, Damage, Destruction of…

Provisions of Financial Liability

Loss to the government

•Recommended by FLO, approved by Approving Authority

•Depreciated value

FLIPL not needed when

•Party liable voluntarily offers to pay

•Vehicle accident report indicates negligence, misconduct or deliberate unauthorized
use was not involved

•Property belonging to other DOD activites (parties will be held liable to other DOD
components FLIPL procedures)

•Losses or damage due to combat operations or natural disaster

Due Process

•Request for Reconsideration

•Appeal

Payment for liability not to exceed one Month’s Pay.

Financial liability is separate from legal proceedings.

DD Form 200 (FLIPL)

Gain/Loss

Adjustment Transactions

Three types of transactions
that fall into this category:

 Inventory

 Administrative

 Miscellaneous

Adjustment Transaction Types


For gain adjustments, the gain transaction will create a new
unique item instance (gain) in the Perpetual Inventory.


For loss adjustments, if the discrepant item is in IB, first transfer
the discrepant quantity to the Perpetual Inventory.


The status of “retired” is for use with serialized, non-expendable
military equipment.

Adjustment Transaction Types

Inventory Adjustment

Authorized as a result of an inventory (D8A/D9A)

 Spot

 Cyclic

 Wall-to-Wall/Annual

Administrative Adjustments


Used to correct administrative errors


No physical gain or loss of assets


D8B/D9B

Miscellaneous Adjustments


Used when the adjustment does not meet the criteria for an
inventory or administrative adjustment.


Lost shipments fit the category for a D9Z


D8Z/D9Z

Processing Timeframes


Inventory Adjustments. Inventory adjustments
(gains and losses) shall be completed within two
working days once pre-approval is obtained.


Change of Custody. Transactions affecting the
physical chain of custody of materiel shall be
completed as they occur or no longer than one
working day.

Demo/Practical Application

 Transacting an inventory gain on a T/E item.

 Scenario: You are the MAL clerk for M21635. A spot

count of barber kits (TAMCN K4236E) revealed an
increase of 1 compared with the MAL on-hand. The
pre-approval for this inventory adjustment has
already been signed.

 Utilizing the GCSS-MC E-Business Training

Environment, execute a D8A transaction for the
above scenario. Add a quantity of (1) for NIIN
000581837.

 GCSS-MC online training page, INV 101;S05.08-

Transacting a miscellaneous gain on a T/E item.

Demo/Practical Application

 Transacting a miscellaneous loss on a T/E item.

 Scenario: You are the MAL clerk for M21635. The

pre-approval for an inventory loss adjustment has
already been signed, and the item has been moved
from IB to Perpetual.

 Utilizing the GCSS-MC E-Business Training

Environment, transact the loss of your Cots
(quantity is your classroom student number) for
TAMCN K42362E, NIIN 000581837 and review the
result of the Misc Loss in IB.

 GCSS-MC online training page, INV 101;S05.09-

TRANSACTING MISCELLANEOUS LOSSES ON A T/E
ITEM.

Money Value Gain/Loss

Notice Report

 This is a report that is generated within GCSS-MC that

lists all voucherable adjustment transactions that have
been processed within a specified period of time.

 This report must be provided to the Commanding

Officer for review and signature and is maintained on
file by supply personnel in accordance with current
policy and directives.

MVGL Worksheets

• Inventory Adjustments. Detailed report of gains and

losses (minus IB adjustments). This report is printed,
signed by the Commanding Officer, and filed in the
voucher file.

• Summary of Gains and Losses. Displays a summary of

gains and losses by transaction type.

• IB Adjustments. All additions and retirement of instances

appear in this report.

Picture of an MVGL

Demo/Practical Application

 Scenario: You are a MAL clerk for M21635. Run and review the

Money Value Gain/Loss Notice Report for the unit.

 Utilizing the GCSS-MC E-Business Training Environment, pull and

export the Money Value Gain/Loss Notice. S05.10- Reviewing an
Inventory Adjustment Report

File Maintenance and Retention

 Files and records are required to be maintained to

primarily show cause, reason and authority for changes
in accountable records. Shows an audit trail

 MAL clerk will ensure applicable transactions have been

processed in GCSS-MC.

 MAL clerk will ensure supporting documentation is

placed in and maintained in the voucher file

Audit Trail

 A complete audit trail consist of :

(1) Key supporting documentation

(2) Supporting documentation

(3) Electronic transaction in GCSS-MC

 For a clean record all the elements of the audit trail

must be complete

Complete Audit Trail

Voucher File

Change of custody

Received

Issued

Disposed

Purpose

To provide an audit trail

Voucher File Contents

VOUCHER

Cash Collection

(NAVMC 6)

Checkage sale

transaction
(NAVMC 6)

Money Value

Gain Loss Notice

(MVGL/N)

Miscellaneous
Transactions
D8_ / D9_

Disposal

Transfers

DD 1348-1A

Investigations

LUPs

WIRs

MLSRs

SDRs

Retention Periods

• Less than three years old-

immediately accessible for daily
operations and audit.

3 years active

7 years archived

• Historical documentation

between three and ten years old

• Easily accessible for potential

audit

Sequence (Order) of Procedures

PROCESSING
ADJUSTMENT
TRANSACTIONS

1. CAUSATIVE

RESEARCH

2. PRIOR
APPROVAL

3. PROCESS

ADJUSTMENTS

4. MVGL

5. CO CERTIFY

MVGL

6. FILE MVGL

Practical Application

 Execute a D8A transaction for (quantity is each

Marines student number) TAMCN K4236 NIIN
000581837 within the GCSS-MC E-Business Training
Environment.

 Execute an Inventory Transfer Form for the (1) K4236

within the GCSS-MC E-Business Training Environment.

 Generate an MVGL/N for the D8A transaction of the

(1) K4236 within the GCSS-MC E-Business Training
Environment.

 Execute a Re-Distribution to AAC-M14401 utilizing the

Service Request and Shipping Process in GCSS-MC E-
Business Training Environment.

QUIZ

Summary

T/E Allowance Item Excess

T/E Allowance Deficiencies

Inventory Transfer Form

Transfer/Redistribution of
T/E Allowance Items

Accountability

Table of Organization and
Equipment

Mechanized Allowance List

Reconciliation of
Allowances

Summary

Disposition of Excess T/E
Allowances

Disposition of Unserviceable T/E
Items

Vouchering Gain and Loss
Transactions

File Maintenance