A determination of the cause or probablecause, of the discrepancy.Recommended actions to minimize recurrence.FURTHER INVESTIGATIONWhen circumstances warrant, such as an indicationof criminal action or gross negligence, the commandingofficer may appoint a financial liability officer or afinancial liability board to investigate the circumstancesof the lost, damaged, or destroyed property. The criteriafor appointing a financial liability officer or financialliability board to conduct a formal investigation is asfollows:It must be recommended by the responsible(accountable) officer.It must be directed by higher authority.It must be deemed appropriate by theappointing authority.A criminal investigation must be initiated whenresearch reveals there is evidence of theft. TheNAVCRIMINVSERV must then be notified to initiatecriminal proceedings. The legal officials and thecommanding officer of the member must be consultedbefore any statement is taken from a person suspectedof violating the Uniform Code of Military Justice(UCMJ).When appointed, the financial liability officer isappointed and works with the responsible (accountable)officer to gather and document the facts andcircumstances of the gain or loss. The financial liabilityofficer is usually a commissioned officer, warrantofficer, or enlisted member in paygrade E8 or E9. Anindividual who is responsible (accountable) for theitems of property in question cannot be appointed as thefinancial liability officer. Additional research shouldinclude, as a minimum, the following actions:Review the procedures to protect property foraccuracy.Determine whether normal procedures werecomplied with.Determine the nature of personalresponsibility, if any.Recommend corrective action.Incidents that require further investigation ofparticular interest to Photographer’s Mates are asfollows:Sensitive items, such as reclaimed silver,regardless of valueClassified items, regardless of valuePilferable items when the extended dollar valueof a line item discrepancy is 0 or moreControlled equipage that is missingFurther research should be conducted to do thefollowing: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 thereview as quickly as possible. If there is a delay of 45days or more, the financial liability officer must informthe appointing authority, in writing, of the reason(s) fordelay.After completing the investigation, all copies of thereport, and attachments thereto, must be returned to theappointing authority or the reviewing authority(normally the commanding officer). The financialliability officer is not relieved from this detail until finalaction is taken. The appointing authority may agree ordisagree with the findings and recommendationspresented. When the appointing authority agrees withthe report and there is no personal liability noted orrecommended, block 13 will be signed and the reportforwarded to the approving authority. When theappointing authority does not agree or there is suspicionof personal liability, then separate recommendations aremade and the report is forwarded to the approvingauthority.The approving authority may approve the findingsof the financial liability officer or make recom-mendations. When the approving authority does5-30
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