DEFSTAN 05-99/2(2004) : 2004
Superseded
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
A superseded Standard is one, which is fully replaced by another Standard, which is a new edition of the same Standard.
MANAGING GOVERNMENT FURNISHED ASSETS IN INDUSTRY
08-01-2008
01-12-2013
Content
Preface
Main Text
SECTION 1 INTRODUCTION
0 Introduction
1 Scope
2 Warning
3 Related Documents
4 Glossary of Terms
5 Purpose
SECTION 2 GENERAL REQUIREMENTS
6 Contractors
7 MOD
8 Asset Accounting Centre
9 Disposal Services Agency
SECTION 3 LOAN CATEGORIES
10 Classification
SECTION 4 REQUIREMENTS FOR MANAGEMENT OF GFA
11 Forms and Authorising Documents
12 Records
13 Authorising Documents
SECTION 5 DATA & INVENTORY ACCOUNTING REQUIREMENTS
14 General
15 Basic Principles
16 Stocktaking
17 Data & Record Management
SECTION 6 AUDIT AND REPORTING REQUIREMENTS
18 Periodicity
SECTION 7 SUBCONTRACTORS
19 Responsibilities
ANNEX A Glossary of Terms
ANNEX B AAC Checklist for Assessing the Contractor's PSA
ANNEX C Materiel Accounting Guidance for Contractors
ANNEX D Role of the Asset Accounting Centre
ANNEX E Revised Loan Categories Mapped Against Previous
Loan Categories
ANNEX F Forms and Authorising Documents
APPENDIX F1 DEFFORM 44a
APPENDIX F2 MODFORM 445
APPENDIX F3 MODFORM 458
APPENDIX F4 MODFORM 640
APPENDIX F5 MODFORM 650
APPENDIX F6 MODFORM 650A
APPENDIX F7 MODFORM 651
APPENDIX F8 PE(SA)FORM 749
APPENDIX F9 PE(SA)FORM 750
APPENDIX F10 AAC 32
APPENDIX F11 DEFFORM 129J
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