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 0 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
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