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Chapter 30 - Write-off, Reporting, and Loss/Damage

Chapter 30 - Write-off, Reporting, and Loss/Damage

Chapter 30 - Write-off, Reporting, and Loss/Damage

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CHAPTER <strong>30</strong>A-FN-105/AG-001REPORTING RECOVERY10. When Non-Public Property previously reported to be lost or stolen is recovered bythe unit, such recovery shall be reported immediately to the nearest MP section or to theBase Security Officer responsible for providing security support. The MP shall ensurethat the civil police agencies <strong>and</strong> the appropriate staff <strong>off</strong>icers are notified of the recovery.The recovered Non-Public Property shall be returned to the loosing unit provided it is notrequired as evidence <strong>and</strong> accounting action taken to reverse any previously actionedwrite-<strong>off</strong>s in whole or in part as applicable.REPORTING WHEN THE INVESTIGATION IS COMPLETED11. Upon completion of an investigation, the information obtained shall be passed tothe CO concerned, who shall comply with CFAO 19-16 if civil prosecution appearswarranted.DISPOSAL12. Except on disb<strong>and</strong>ment of a Unit, or a Unit in altered circumstance, in which caseCFAO 27-9 shall apply, write <strong>off</strong> authority is also required to dispose of an asset orliability at less than net book value. Net book value is defined as acquisition cost lessaccumulated depreciation charges, if any. NPP disposal procedures are detailed in<strong>Chapter</strong> 28 (Fixed Assets).STOCKTAKING13. For stocktaking results <strong>and</strong> procedures, refer to <strong>Chapter</strong> 26 (Stocktaking).Annex A – Guidelines for <strong>Reporting</strong> <strong>and</strong> Processing of <strong>Write</strong>-Offs Base Fund <strong>and</strong>Messes<strong>30</strong>-3

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