AR 735-5 — Relief Of Responsibility And Accountability
AR 735-5 governs Army property accountability and adjustment methods for property that is lost, damaged, destroyed, or stolen.
- Publication number: AR 735-5
- Title: RELIEF OF RESPONSIBILITY AND ACCOUNTABILITY
- Date: 04/30/2026
- Proponent: G-4
- Status: ACTIVE
View AR 735-5 on armypubs.army.mil
AR 735-5 covers rewards for recovering lost Army property, financial liability investigations, property-loss findings, and shipment discrepancies. It includes requirements for determining actual loss value, processing forms, notifying respondents, and handling exceptions or waivers.
Applies to: The Financial Liability Investigation of Property Loss (FLIPL) prescribed by DoD 7000.14 R, Volume 12, Chapter 7 and this regulation is applicable to all USACE property, regardless of funding source.
Topics covered
- Lost Army property rewards
- Financial liability investigations
- Property loss findings and recommendations
- Actual value of loss, damage, destruction, or theft
- Shipment discrepancies
- Hard copy forms procedures
- Exceptions and waivers
Questions and answers
Is stolen Army property included in the rewards program?
Stolen Army property is not considered lost property and is not included in the rewards program prescribed by this regulation. (paragraph 3-1)
What rights must be given when financial liability is recommended?
When financial liability is recommended, the individual must be notified and given the opportunity to examine the findings and recommendations, obtain representation, make a rebuttal statement, and present any mitigating factors that may have contributed to the negligence or abuse. (paragraph 14-2)
How is the actual value of loss, damage, destruction, or theft calculated?
The actual value of LDDT to the Government is the difference between the value of the property immediately before its LDDT and its value immediately after. (paragraph 3-4)
Is fair wear and tear subject to financial liability charges?
The actual value of LDDT due to fair wear and tear is exempt from financial liability charges to an individual. (paragraph 3-4)
What happens when a discrepancy is discovered in a property shipment?
The actions to take when discovering a discrepancy upon receipt of shipment depend on the type of consignee involved. (paragraph 16-1)