What is the term for a subsidiary listing that transfers accountability for a portion of the parent hand receipt to another person or sub-element?

• A. A hand receipt
• B. A sub-hand receipt
• C. A transfer order
• D. A property voucher

Answer: (B)

Sub-hand receipt is the term for a subsidiary listing that transfers accountability for a portion of the parent hand receipt to another person or sub-element. In military property accountability, a hand receipt covers all items assigned to one individual or unit. When responsibility for a subset of those items is delegated to a different person or sub-unit, a sub-hand receipt is created to document that transfer. The original hand receipt still anchors overall accountability, while the sub-hand receipt specifies the items and the new custodian, ensuring clear, auditable control during transfers, reorganizations, or personnel changes. A transfer order moves property between locations or units but doesn’t establish a separate accountability document; a property voucher is a financial/transaction record rather than an accountability listing.