liability. See NAVSUPINST 4440.179 (series) for more information. Definitions To understand the survey procedures better, you must know the terms that apply to it. The following paragraphs list these terms. ACCOUNTABLE OFFICER.— The accountable officer is an individual appointed by proper authority who maintains item or financial records on government property. The appointment may entail financial liability for failure to exercise the individual’s obligation. The government property may be in the individual’s possession for use or storage or in the possession of others, to whom it has been officially entrusted for use or care and safekeeping. For supply system stock the supply officer or stores officer is the accountable officer. APPOINTING AUTHORITY.— The appointing authority is the individual appointed, in writing, by the approving authority. The appointing authority appoints the financial liability officer, if required. This official approves or disapproves the recommendations of the responsible officer, reviewing authority, or financial liability officer. The appointing authority also recommends actions to the responsible officer. The appointing authority is normally senior to the responsible officer, reviewing authority, accountable officer, and financial liability officer. Afloat, the appointing authority for surveys of supply system stock may be the CO, XO, or supply officer (if not accountable). Also, the official appointed as approving authority may act as the appointing authority. APPROVING AUTHORITY.— This official determines whether to relieve involved individuals from responsibility and accountability or approve assessment of financial liability. The approving authority may act as the appointing authority. The approving authority is the commanding officer. The commanding officer may authorize the supply officer to approve surveys of Navy stock fund valued at less than ,000. CAUSATIVE RESEARCH.— This is an in-depth investigation of specific physical inventory discrepancies. The purpose of doing causative research is to find out why the discrepancy y occurred so corrective action can be taken. This research consists of a complete review of all transactions. It includes transactions back to the last physical inventory, last location audit, or within 1 year, whichever occurs first. The types of transactions reviewed are receipts, issues, change notice, location updates, and unposted or rejected documents. This review begins with the analysis of transactions posted in master stock records and ends with the validation of source documents. The causative research ends upon discovery of the cause of the discrepancy or when the discrepancy cannot be resolved. FINANCIAL LIABILITY.— This is the statutory debt of an individual to repay the government for lost, damaged, or destroyed property as a result of negligence or abuse. FINANCIAL LIABILITY OFFICER.— This officer is an individual appointed, in writing, by the appointing authority. This official is responsible for investigating the incident to determine responsibility for gain, loss, damage, or destruction of government property. The appointed individual must not be responsible or accountable or in any way interested in the property being surveyed. The appointed individual may bean officer, enlisted, or civilian. Officers assigned will be a commissioned officer or warrant officer. If enlisted, the member must be in grades E-7 thru E-9. Civilian employee assigned must be a GS-09 or above. The appointing authority official also may act as the financial liability officer. FINANCLAL LIABILITY BOARD.— Members of the financial liability board maybe appointed by the appointing authority to conduct the investigation. The primary purpose of the board is to provide information to the appointing and approving authorities. The board performs administrative but NOT judicial functions. The report submitted by the board is for advisory purposes, and the opinions do not constitute final determinations or legal judgments. The recom- mendations submitted by the board are not binding upon the appointing and approving authorities. The board members may be commissioned or warrant officers; enlisted in grades E-7, E-8, or E-9; or civilian employees GS-09 or above. PROPERTY BOOK MATERIAL.— These materials are all government property other than supply system stock. The military real property is a property book material. This category covers land, building structures, utility systems, and improvements. It includes all equipments attached or installed, such as heating systems, elevators, and lavatories. Minor property refers to items costing less than ,000 per unit price. (,000 is the threshold as of October 1, 1991.) Minor property include items bought on or after October 1, 1991, that cost between ,000 and ,999.99 and that were removed from plant 7-16