scope:

a. The treatment of military equipment is not covered within this instruction.

b. Personnel assigned responsibility for the custody, accounting and disposition of general personal property are required to comply with the provisions of this instruction.

c. Commanders/commanding generals/commanding officers/ directors/officers in charge (hereafter referred to as Commander(s)) at DON activities may issue supplementary instructions when necessary to address the specific/unique requirements of their organizations.

Purpose. To establish Department of Navy (DON) policies and procedures for General Fund and Working Capital Fund (WCF) personal property management as delineated in enclosure (1) that meet financial accounting and accountability requirements establishment by references (a) and (b), the Chief Financial Officer's Act of 1990, Statements of Federal Financial Accounting Standards, and applicable Department of Defense (DoD) guidance.