657. ACCOUNTABILITY AND RESPONSIBILITY--Both devolve upon persons
entrusted with public property.
Responsibility without accountability devolves upon one to whom
property is entrusted, but who does not have to make returns
therefor. Responsibility does not end until property has been given
back to accountable officer and a receipt taken, or he has been
relieved by regulations or by orders.
Accountability without responsibility occurs when an officer holds
proper memorandum receipts for property delivered to others.

EXAMPLE.--The Company Commander is accountable and responsible for the
rifles turned over to his company. He is accountable without
responsibility when each enlisted man has been issued a rifle and has
signed a receipt for it. Each enlisted man is then responsible for his
rifle, without accountability, until he returns it in proper
condition. In general, therefore: Accountability requires evidence of
the disposition that has been made of property. Responsibility implies
possession, and requires return of the property or payment for it.

685. LOSS OF PUBLIC PROPERTY by neglect of any officer or soldier
shall be paid by him, at such rates as a survey of the property may
determine.
Charges will be made only after conclusive proof, and not without a
survey if the soldier demands one.
Signing the payroll will be regarded as an acknowledgment of the
justice of the charge.

1202. RATION is the allowance of food for one person or animal for one
day.