What kinds of items require strict accountability as sensitive items?

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Strict accountability is required for items that pose safety risks, have high value, or are sensitive to security. Weapons, ammunition, and night vision devices fall into this category because their loss or misuse can cause serious harm or compromise operations. Because of that, they are kept under tighter controls— precise records, serial tracking, restricted access, and frequent inventories. When policy designates other items as sensitive, they receive the same level of control, regardless of their normal category, to prevent loss, theft, or misuse.

In contrast, routine office supplies and furniture are ordinary property managed with standard inventory practices, not the heightened safeguards that come with sensitive items. Vehicles under 1 ton also follow standard accountability procedures appropriate to their category. Consumables with expiry dates are tracked to manage stock and prevent waste, but they aren’t typically treated as sensitive unless a policy explicitly designates them as such.