The Navy maintains in its inventory many items that could easily be converted to personal use. Because of this, you must ensure that all items at your command are properly accounted for and properly safeguarded. Two key words that you must always keep in mind are responsibility and accountability. This section discusses some of the items and areas of material custody.

Plant Property Classes

For managerial, financial, and technical control purposes, plant property items used by the Navy are divided into the following four classes:

1. Land Plant Property, Class 1

2. Buildings, Structure, and Utilities Plant Property, Class 2

3. Equipment (other than industrial plant equipment) Plant Property, Class 3

4. Industrial Plant Equipment Plant Property, Class 4

Normally, you will encounter only class-3 plant property at any MOMAG unit or detachment. To decide if an item is classified as plant property, apply the following standards:

0 The item has an expected normal useful life of 2 years or more.

0 The item maybe used in the furtherance of the assigned mission of an activity, including the functions of all subordinate subdivisions.

0 The item cannot be altered beyond further use as an equipment item in performance of work within its designed capabilities.

0 The item is NOT TO BE consumed in performance of its work.

0 The item is NOT TO BE in an inventory account of the supply system.

The item has an individual item cost of $10,000 or more.

Host-Activity-Owned Plant Property

One of the categories of property that you will encounter at a MOMAG unit or detachment is host-activity-owned plant property. Any plant property that is provided to the unit or the detachment by the host activity and that is reported by the host activity is not accounted for by the COMOMAG. It is reported under local procedures.

COMOMAG-Owned Plant Property

Another category of property that you will encounter at a MOMAG unit or detachment is COMOMAG-owned plant property. Any plant property provided to the unit or the detachment by the COMOMAG is reported to the COMOMAG. Plant property is inventoried on a 3-year cyclical inventory, as directed by the naval supply center (NSC). The COMOMAG forwards the forms for conducting this inventory. Reporting procedures, as well as requisitions, inventories, and surveys of COMOMAG-owned plant property, are contained in COMOMAG/ MOMAGINST 4000.1.

MINOR PROPERTY AND CONTROLLED-EQUIPAGE ITEMS

Minor property and controlled-equipage items are property that is acquired for immediate use and has a unit cost of less than the investment/expense funding threshold used by Congress for appropriating funds. Also, it has a useful life of less than 2 years.

Minor property and controlled-equipage items can easily be converted to personal use; therefore, they must be accounted for by proper internal control. The controlled-equipage item list (CEIL) is an item listing that the fleet commanders-in-chief developed jointly to control special inventory control items. The items selected to be managed as controlled equipage are categorized and are listed as signature and nonsignature controlled items. This list is available in NAVSUP P-485.

If the CEIL is determined to be insufficient, the commanding officer or the officer-in-charge may designate additional equipage items that are believed to require control.

The Controlled-Equipage Custody Record (NAVSUP Form 306), shown in i r 2-11 is the proper

Figure 2-11: Controlled-Equipage Custody Record (NAVSUP Form 306).

form to use as a custody record and inventory control document. A complete description of the item must be shown, and, when required, any serial numbers.

Even though the control of items is ultimately the responsibility of the commanding officer or the officer-in-charge, physical custody of these items may be given to different departments, as required. For the record, the subcustody annotation should also be documented on a duplicate NAVSUP Form 306 and signed by the subcustodian. The original custody documents should be held by the commanding officer or the officer-in-charge and kept under lock and key.

Inventory of all minor property and controlledequipage items is accomplished from 15 February to 15 March of each year. Upon completion of the inventory, a letter report indicating the findings is sent to the COMOMAG within 30 days. Inventories are also required upon the relief of the commanding officer or the officer-in-charge or any department head with subcustody. In addition, all items must be sighted upon relief of the unit or detachment's Storekeeper.