DD 200 — Financial Liability Investigation of Property Loss

DD Form 200, Financial Liability Investigation of Property Loss — universally known by its acronym, FLIPL — documents the circumstances behind the loss, damage, or destruction of government property and serves as, or supports, the voucher used to adjust that property off accountable records. Its use is governed by the DoD Financial Management Regulation, DoD 7000.14-R, Volume 12, Chapter 7, with service-specific investigation procedures set out in publications such as Army Regulation 735-5 and its companion pamphlet, DA Pamphlet 735-5.

An appointed financial liability officer investigates the loss, determines whether negligence or willful misconduct contributed to it, and recommends whether the individual responsible for the property should be held financially liable for its value. The approving authority reviews and approves or disapproves every DD 200 regardless of the dollar amount involved, which makes the form as much a due-process record for the individual under investigation as it is an accounting document. Because a FLIPL both closes out a property record and can result in a service member or civilian employee owing money to the government, activities are expected to complete the investigation and route it for approval within regulatory timelines. The current edition is dated July 2009.