AR 215-1 - Soldier Support Institute - U.S. Army

installation to be retained by the installation. The proceeds will be used first to recover the costs of collecting, storing,
transporting, and selling the abandoned property and secondly to support MWR programs.
b. The gross amount of the sale will be credited to the operations and maintenance account of the installation. Costs
incurred for the handling and selling of the abandoned personal property are recognized as 20 percent of gross sales.
The remaining 80 percent will be paid directly to the garrison MWR operating entity. Costs exceeding the 20 percent
are considered extraordinary costs. The garrison commander is responsible for determining if the operations and
maintenance, Army account or the garrison MWR operating entity will bear the cost of the extraordinary costs.
c. If there is a claim within 5 years from the date of sale and the claim is upheld, the owner or rightful claimant of
the abandoned personal property will be refunded 80 percent of the proceeds from the sale. Payment is made from the
garrison MWR operating entity, which received the 80 percent proceeds from the sale.
d. Additional policy regarding the accounting for the proceeds from sale of abandoned personal property is
contained in DFAS–IN Regulation 37–1 (chap 25). Procedures for disposal of abandoned personal property are
prescribed in DOD 4160.21–M.
17–18. Precious metals
Materials containing recoverable precious metals will not be disposed of through private commercial sources. All
excess precious metals and salvageable items that contain recoverable precious metals and that were purchased with
either APFs or NAFs will be turned in to and processed by the DRMO through the DOD Precious Metals Recovery
Program. This includes silver-bearing hyposolutions discarded by arts and crafts photography labs. There will be no
payment to the garrison MWR operating entity for sales of precious metal.
17–19. Auto skill unique items
Waste, motor oil, used auto parts, and similar items left by self-help patrons in automotive skills shops are considered
donations to the MWR program, as defined in chapter 13, and may be salvaged. Income from sales to commercial
sources will be used to support authorized NAF expenses of any MWR program. For large privately owned items such
as drive trains and major auto body components, a statement signed by the owner will document transfer of ownership
to the MWR program.
17–20. Firearms and ammunition
a. The sale or transfer of firearms or ammunition is subject to the provisions of chapter 8.
b. Turn-in of demilitarized firearms to the DRMO is subject to the provisions of DOD 4160.21–M.
17–21. Salvage
Whether serviceable or unserviceable, items that are not disposed of through any of the methods described in
paragraphs 17–15 through 17–20, including recycling, may be turned in to the DRMO for salvage or may be disposed
of as scrap under NAF contract.
a. For DRMO disposal, DD Form 1348 will accompany items turned in. Each document will include a statement
that the item was procured with NAFs, applicable Department of Defense Activity Address Code number (AR 725–50
and AR 735–5), SNN of the NAFI/entity, item description, and book value.
(1) The DRMO will provide a copy of the document to the CAO, which relieves the fund manager/entity administrator
or property officer of accountability and causes property record adjustment.
(2) Eighty percent of DRMO sale proceeds are rebated to the garrison MWR operating entity.
b. For items salvaged through commercial sources, rebates will be based on the terms of the contract.
17–22. Calibration
Calibration of NAFI/entity test, measurement, and diagnostic equipment is done free-of-charge at Government-owned
or controlled calibration facilities. Test, measurement, and diagnostic equipment calibration requirements are coordinated
in advance with the installation DOL.
Chapter 18
Audits, Reviews, Inspections, Investigations, and Management Controls
18–1. Audits and reviews
Audits and reviews are implemented by DODI 7600.6 and DODI 1015.15.
a. The DOD Inspector General will establish NAFI/entity audit policy and provide general audit oversight responsibility.
The U.S. Army Auditor General will ensure that NAFIs/entities are provided adequate audit coverage.
b. An audit committee made up of senior officials, independent of NAFI/entity management, will oversee NAFI/
entity audits. The committee will establish audit requirements based upon risk assessments, identify contract deliverables,
and monitor the contracts for certified public accounting firm’s execution of financial statement audits. A senior
136 AR 215–1 • 31 July 2007