IUS Accountable Officers

Like other types of Property, Plant, and Equipment (PP&E), IUS must be accounted for and managed by personnel within the DoD. There are different levels of management, extending from day to day custodians through the Component Property Lead and Accountable Property Officer. The IUS Accountable Property Officer, or APO, is responsible for ensuring accountability for IUS is maintained for their assigned area.

The APO will designate management areas under their area of responsibility. These areas will have property custodians. The property custodians may be the people that issue licenses in your IT division, people within the software development programs, or other people with some software responsibilities. These people will regularly report updates to the APO. The APO will, in turn, use the reported information to update the APSR. Reported information could include inventory status, expenditures to apply to capitalization, or plans to dispose of IUS. The reports, and the information, will be part of your Component’s standard procedures. The APO will help ensure the standard procedures are being followed and that the APSR is accurate.

There are two DoD Instructions that provide information on APOs. The DoDI 5000.64 provides overall guidance for accountable property, and the DoDI 5000.76 provides information geared toward IUS APOs. These issuances should be part of the foundation for your Component’s policies and procedures.


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