DoDI 4140.73 资产实物责任政策.pdf

DOD INSTRUCTION 4140.73 ASSET PHYSICAL ACCOUNTABILITY POLICY Originating Component:Office of the Under Secretary of Defense for Acquisition and Sustainment Effective:Releasability:June 4,2021 Cleared for public release.Available on the Directives Division Website at https:/www.esd.whs.mil/DD/.Incorporates and Cancels:Under Secretary of Defense for Acquisition and Sustainment Memorandum,“Execution of the Secretary of Defenses FY-2019 Audit Priorities,”June 2,2020 Approved by:Stacy A.Cummings,Performing the Duties of the Under Secretary of Defense for Acquisition and Sustainment Purpose:In accordance with the authority in DoD Directive 5135.02,this issuance:Establishes policy,assigns responsibilities,and prescribes procedures for the management ofphysical accountability of DoD-owned assets including general equipment(GE),materiel,and operatingmaterial and supplies(OM&S).Establishes sustainable and auditable physical inventory processes that produce an accurate andcomplete accountability of DoD-owned assets with a full reconciliation of DoD-owned assets to thefinancial records.Establishes the overarching policy for physical accountability with references to the existingissuances with