Department of Defense
INSTRUCTION
NUMBER 1200.18
June 7, 2012
USD(P&R)
SUBJECT: The United States Property and Fiscal Officer (USPFO) Program
References: See Enclosure 1
1. PURPOSE. This Instruction:
a. Establishes policy and assigns responsibilities for the conduct and management of the
USPFO program in accordance with:
(1) The authority in DoD Directive 5124.02 (Reference (a)).
(2) Section 708 of title 32, United States Code (U.S.C.) (Reference (b)), which
prescribes the position of a Property and Fiscal Officer, and section 710 of Reference (b), which
describes Army and Air Force regulations and policies regarding the accountability of property
issued to the National Guard.
(3) Section 10503 of title 10, U.S.C. (Reference (c)), which directs the Secretary of
Defense to prescribe a charter for the National Guard Bureau that includes the following Chief,
National Guard Bureau (CNGB) duties:
(a) To supervise the acquisition, supply, and accountability of the States for Federal
property issued to the National Guard through the USPFOs.
(b) To plan and administer the budget for the Army National Guard of the United
States and the Air National Guard of the United States, and allocate Federal funds for the
training of the Army National Guard and the Air National Guard.
b. Establishes training requirements of USPFOs. Encourages USPFOs to continue their
professional development by obtaining relevant financial management certifications.
c. Closes gaps and resolves shortfalls in the National Guard USPFO program and reinforces
its fraud prevention program.
