When the engineer officer is relieved, the relieving and  relieved  officers  should  conduct  a  joint  inventory  of controlled  equipage  in  the  engineering  department  and complete it before the relieved officer departs.They should  prepare  a  relieving  letter  stating  that  they completed the joint inventory, prepared surveys for shortages  and  unserviceable  items,  and  submitted requests to replace those items. If they cannot take a joint inventory,  the  relieving  officer  must  complete  the inventory as soon as possible after assuming the duties. The relieving officer should then submit a relieving letter showing surveys for shortages and unserviceable items, and requests for replacements. In either case, a copy of the letter should go to the supply officer. If  you  find  excess  controlled  equipage  during inventory,  report  it  to  the  supply  officer,  who  may transfer it to other departments or report it to the type commander  for  disposition. EXPENDITURE  OF  MATERIAL Material  is  expended  when  it  is  issued  from  supply storerooms, when it is transferred to another ship or station,  or  when  it  is  surveyed.  We  have  already discussed issues, so we’ll cover transfers and surveys in the  following  paragraphs. TRANSFERS You  may  not  transfer  stores  or  other  government material from a naval ship without the approval of the commanding  officer.  The  commanding  officer  may authorize the supply officer to approve transfers. In that case,  the  supply  officer  must  authorize  the  transfer  of any  material  from  the  ship.  The  supply  officer  is responsible  for  preparation  of  transfer  documents  and compliance  with  transfer  procedures  contained  in current instructions. The  engineer  officer  must  report  to  the  supply officer  any  excess  equipment,  equipage,  or  supplies  in the engineering department. The supply officer will normally seek the advice of the engineer officer before transferring from supply storerooms any material that is used  in  engineering  spaces. One of the more common types of transfer is for emergency  repair  parts  for  deployed  ships.  When  you have the material another ship needs, you should decide whether to make the transfer based on your past usage, how  essential  the  material  is  to  the  equipment  it supports, the time needed to get a replacement, and the judgment  of  the  engineer  and  supply  officers.  You should make the transfer, if possible, since it helps another ship get its equipment back into operation in the least amount of time. It is also useful to have a reputation as a ship that will help out–you have a better chance of getting help when you need it. SURVEYS A survey is required when Navy property is lost, damaged, or destroyed, except in incoming shipments. A  survey  determines  responsibility  and  fixes  the  actual loss to the government. Always try to get to the truth of responsibility. Thoroughly research the facts and do it as soon as possible. Do not limit your investigation to verifying the statements of interested parties; make it broad  enough  to  ensure  that  the  interests  of  the government as well as the rights of the individual(s) or Navy  activities  are  fully  protected.  A  good  review  will prove or refute statements of interested persons and place responsibility where it belongs. When you first discover government property that has  been  lost,  damaged,  or  destroyed,  the  department head or division officer should determine if there is evidence   of   negligence,   willful   misconduct,   or deliberate unauthorized use. If there is no such evidence, the  responsible  officer  will  initiate  a  Government Property Lost or Damaged (GPLD) Survey Certificate, DD  Form  2090.  This  form  relieves  individuals  of responsibility and adjusts records to show the new status of the material. If the review does show evidence of negligence, willful   misconduct,   or   unauthorized   use,   the responsible officer will initiate a Report of Survey, DD form 200. This form will also be used whenever the  receiving  authority  does  not  approve  the  DD  form 2090, or if the commanding officer or higher authority so  directs. The  appointing  authority  appoints  the  surveying officer.   The   appointing   authority   is   usually   the commanding officer, designee, or officer in the chain of command  with  jurisdiction  over  the  individual  who  has custodial  responsibility  for  the  property  to  be  surveyed. The surveying officer will usually be a commissioned officer, warrant officer, or petty officer in grades E-8 or E-9. The  commanding  officer  may  appoint  a  survey board that will investigate reports of survey. This board consolidates  the  functions  of  the  appointing  authority and the survey officer, and it relieves commanding officers of the burdens involved in the report of survey procedures. One member of the board will be designated as appointing authority. Survey boards furnish advice to 5-23