Guidance

Defence materiel accounting: (JSP 886 volume 4)

This Joint Service Publication (JSP) covers policy and procedures for accounting for materiel in the Ministry of Defence.

• From: Ministry of Defence
• Published: 3 January 2012
• Last updated: 30 June 2015 — See all updates

This publication was withdrawn on 4 October 2016

The Defence Logistics Framework (DLF) has replaced JSP 886 as the authority for defence support chain policy and can be accessed through the Defence Gateway.

Documents

JSP 886: Vol 4, Part 1: fundamentals of materiel accounting (archived 4 October 2016)

Ref: JSP 886

PDF, 655 KB

JSP 886: Vol 4, Part 2: defence stocktaking policy, processes and procedures (stocks, fixed assets, capital spares and guided weapons) (archived 4 October 2016)

Ref: JSP 886

PDF, 724 KB

JSP 886: Vol 4, Part 3: materiel accounting during operations (archived 4 October 2016)

Ref: JSP 886

PDF, 571 KB

JSP 886: Vol 4, Part 4: government furnished equipment (archived 4 October 2016)

Ref: JSP 886

PDF, 1.51 MB

JSP 886: Vol 4, Part 5: policy for materiel accounting aspects of the formation, closure and transfer of MOD accounting units (archived 4 October 2016)

Ref: JSP 886

PDF, 153 KB, 19 pages

JSP 886: Vol 4, Part 6: losses (archived 4 October 2016)

Ref: JSP 886

PDF, 1010 KB

JSP 886: Vol 4, Part 7: loans (archived 4 October 2016)

Ref: JSP 886

PDF, 706 KB

JSP 886: Vol 4, Part 8: articles in use (archived 4 October 2016)

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PDF, 871 KB

JSP 886: Vol 4, Part 9: gifting (archived 4 October 2016)

Ref: JSP 886

PDF, 884 KB

JSP 886: Vol 4, Part 10: discrepancies (archived 4 October 2016)

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PDF, 848 KB

JSP 886: Vol 4, Part 101: issue of materiel (archived 4 October 2016)

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PDF, 763 KB

JSP 886: Vol 4, Part 102: transfers and external loans (archived 4 October 2016)

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PDF, 610 KB

JSP 886: Vol 4, Part 103: audit and monitoring requirements for STO(N) serving afloat (archived 4 October 2016)

Ref: JSP 886

PDF, 563 KB

JSP 886: Vol 4, Part 105: main store accounting (archived 4 October 2016)

Ref: JSP 886

PDF, 752 KB

JSP 886: Vol 4, Part 200: supply of material to land units (archived 4 October 2016)

Ref: JSP 886

PDF, 1.28 MB

JSP 886: Vol 4, Part 203: managerial examination, audit and losses of materiel in land units (archived 4 October 2016)

Ref: JSP 886

PDF, 673 KB

JSP 886: Vol 4, Part 204: compilation of equipment tables and associated documents (archived 4 October 2016)

Ref: JSP 886

PDF, 1.01 MB

Details

Materiel cover all service equipment, stores, supplies (including combat Supplies, those items obtained by contract/low value purchase procedures and materiel held by the Ministry of Defence (MOD) on behalf of contractors), spares and livestock that make up the MOD inventory.

Materiel accounting which entails maintaining records, whether manual or automated, of the quantities and condition of materiel, which has been received, held and issued, in such a way that the source, current location and final destination of the materiel can be determined together with a system for recording, investigating and reporting of discrepancies between the account and the physical stock.

This JSP covers policy and procedures for accounting for materiel.

Published 3 January 2012
Last updated 30 June 2015 + show all updates

1. 30 June 2015

   Added updated version of Part 2 (Defence Stocktaking).

2. 19 February 2015

   Added updated Part 2 version 2.5. Deleted parts 206 and 324.

3. 15 October 2014

   Added updated part 6

4. 18 September 2014

   Added updated parts 1 and 9.

5. 15 May 2014

   Added updated versions for part 7 and part 10.

6. 18 February 2014

   Replaced part 4 with version 1.7.

7. 27 January 2014

   Added amended parts 1 v1.8, 6 v3.5, 8 v1.4, 203 v1.4, 206 1.2.

8. 24 December 2013

   Removed part 316.

9. 24 December 2013

   Added new versions of parts 1, 6, 8, 9, 204.

10. 26 November 2013

    Added new parts 9 v1.5 and 200 v.1.7

11. 7 November 2013

    Removed 104,113,305,306,321,328,333 and 334.

12. 5 November 2013

    Added updated parts 1 and 2. Removed parts 301 and 310 which have been cancelled.

13. 11 September 2013

    Replaced Vol 4 Part 6: losses

14. 22 August 2013

    Added updated part 8

15. 5 August 2013

    Added updated Part 2 and 5.

16. 13 May 2013

    Updated Part 6: losses

17. 25 January 2013

    Updated parts 2 and 6

18. 3 January 2012

    First published.

19. 3 January 2012

    Added part 3.2.1