A  determination  of  the  cause  or  probable cause, of the discrepancy. Recommended actions to minimize recurrence. FURTHER INVESTIGATION When circumstances warrant, such as an indication of  criminal  action  or  gross  negligence,  the  commanding officer  may  appoint  a  financial  liability  officer  or  a financial  liability  board  to  investigate  the  circumstances of the lost, damaged, or destroyed property. The criteria for appointing a financial liability officer or financial liability board to conduct a formal investigation is as follows: It must be recommended by the responsible (accountable)  officer. It must be directed by higher authority. It   must   be   deemed   appropriate   by   the appointing  authority. A  criminal  investigation  must  be  initiated  when research  reveals  there  is  evidence  of  theft.  The NAVCRIMINVSERV must then be notified to initiate criminal  proceedings.  The  legal  officials  and  the commanding officer of the member must be consulted before any statement is taken from a person suspected of violating the Uniform Code of Military Justice (UCMJ). When appointed, the financial liability officer is appointed  and  works  with  the  responsible  (accountable) officer  to  gather  and  document  the  facts  and circumstances of the gain or loss. The financial liability officer is usually a commissioned officer, warrant officer, or enlisted member in paygrade E8 or E9. An individual  who  is  responsible  (accountable)  for  the items of property in question cannot be appointed as the financial liability officer. Additional research should include, as a minimum, the following actions: Review the procedures to protect property for accuracy. Determine whether normal procedures were complied  with. Determine   the   nature   of   personal responsibility, if any. Recommend  corrective  action. Incidents  that  require  further  investigation  of particular interest to Photographer’s Mates are as follows: Sensitive  items,  such  as  reclaimed  silver, regardless  of  value Classified items, regardless of value Pilferable items when the extended dollar value of a line item discrepancy is $750 or more Controlled equipage that is missing Further  research  should  be  conducted  to  do  the following: Relieve  the  person  responsible  (accountable) for  the  items  in  question. Substantiate adjustment of stock records. Identify problem areas. Determine  corrective  action. The financial liability officer should conduct the review as quickly as possible. If there is a delay of 45 days  or  more,  the  financial  liability  officer  must  inform the appointing authority, in writing, of the reason(s) for delay. After completing the investigation, all copies of the report,  and  attachments  thereto,  must  be  returned  to  the appointing  authority  or  the  reviewing  authority (normally the commanding officer). The financial liability officer is not relieved from this detail until final action is taken. The appointing authority may agree or disagree  with  the  findings  and  recommendations presented. When the appointing authority agrees with the report and there is no personal liability noted or recommended, block 13 will be signed and the report forwarded  to  the  approving  authority.  When  the appointing authority does not agree or there is suspicion of personal liability, then separate recommendations are made and the report is forwarded to the approving authority. The approving authority may approve the findings of  the  financial  liability  officer  or  make  recom- mendations.  When  the  approving  authority  does 5-30