Which document assigns responsibility for property to a person or unit?

• A. Hand receipt
• B. Purchase order
• C. Invoices
• D. Maintenance log

Answer: (A)

Assigning accountability for property to a person or unit is done with a hand receipt. A hand receipt is the formal document that lists property items and designates who is responsible for them. It binds accountability to a named individual or unit and establishes duties to safeguard, manage, and report on the items. The hand receipt tracks item details—descriptions, quantities, serial numbers, and location—and the holder signs to acknowledge responsibility. It is updated whenever property is transferred, added, or removed, keeping the accountability records current. This differs from a purchase order (authorizes purchases), invoices (billing for goods/services), and a maintenance log (records maintenance actions), none of which assign property accountability.