DA Form 7923: Statement of Charges PDF Download – If you’re a U.S. Army Soldier, civilian employee, commander, or supply professional dealing with lost, damaged, or destroyed government property, DA Form 7923 is the official document you need. Titled Statement of Charges / Cash Collection Voucher, this form (dated MAR 2024) provides a streamlined way to admit financial liability and settle charges through payroll deduction or cash payment.
In this comprehensive guide, you’ll learn exactly what DA Form 7923 is, when to use it, how to complete it step by step, and where to download the official fillable PDF. All information is based on the latest Army regulations, including AR 735-5 (Relief of Responsibility and Accountability, 10 March 2024).
What Is DA Form 7923?
DA Form 7923 is the U.S. Army’s official Statement of Charges / Cash Collection Voucher. Issued by the Department of the Army (proponent: Deputy Chief of Staff, G-4), it replaced or updated earlier forms like DD Form 362 for Army-specific property accountability cases.
Key details:
- Form Date: MAR 2024
- Prescribed by: AR 735-5
- Purpose: Document voluntary admission of financial liability for loss, damage, or destruction (LDD) of government property when the responsible individual agrees to pay.
The form captures item details, calculated charges (including depreciation where applicable), and the chosen payment method—payroll deduction or cash collection—then routes to Finance and Accounting for processing.
Why Was DA Form 7923 Created?
Army property accountability follows strict rules under AR 735-5. When property goes missing or is damaged, units must determine responsibility and obtain relief from accountability. DA Form 7923 offers a fast-track administrative option when the individual admits liability and volunteers to pay, avoiding a full Financial Liability Investigation of Property Loss (FLIPL / DD Form 200) in eligible cases.
Common real-world uses include:
- Clearing Central Issue Facility (CIF) for missing OCIE (Organizational Clothing and Individual Equipment)
- Unit-level losses of hand-receipted equipment
- Contractor or civilian liability for government property
Important limits (per AR 735-5):
- Soldiers: Charge generally cannot exceed one month’s basic pay
- Civilians: Cannot exceed one-twelfth of annual salary
- Contractors: Full amount (subject to contract terms)
When Should You Use DA Form 7923?
Use DA Form 7923 when all of these conditions are met:
- The individual admits liability for the LDD.
- They voluntarily agree to cash payment or payroll deduction.
- The amount falls within the limits above.
- No mandatory FLIPL is required (e.g., no controlled items or higher-level investigation triggered).
Do NOT use it for:
- Disputes over liability
- Amounts exceeding the thresholds
- Cases requiring investigation
The organization commander, Property Hand Receipt Holder (PHRH), or Accountable Property Officer (APO) typically prepares the form. It must then be forwarded to Finance within specified timelines (often 5 workdays for Regular Army).
How to Fill Out DA Form 7923: Step-by-Step Instructions?
Filling out DA Form 7923 is straightforward but requires accuracy to avoid delays in processing or incorrect charges. Here’s a block-by-block guide based on official instructions:
- Block 1: DATE (YYYYMMDD) – Enter the date the form is prepared.
- Block 2: DOCUMENT/TRANSACTION/VOUCHER NO. – Assigned by the Property Book Officer (PBO) or APO.
- Block 3: ORGANIZATION – Full name of the unit or activity.
- Block 4: STATION – Installation or location.
- Block 5: DISBURSING OFFICE COLLECTION VOUCHER NUMBER – Left blank or completed by Finance.
- Block 6: DISBURSING STATION SYMBOL NUMBER – Provided by Finance.
- Block 7: ACCOUNTING CLASSIFICATION – Finance or budget office supplies this.
- Block 8: TYPE OR ACTION – Check a. PAYROLL DEDUCTION or b. CASH COLLECTION.
- Item Table (National Item Identification Number / Stock Number, ITEM DESCRIPTION, QTY, UNIT PRICE, TOTAL COST) – List each item with NSN, full description, quantity lost/damaged, unit price, and extended total. Include depreciation if applicable (see AR 735-5 Appendix B for OCIE rates).
- Certification Blocks – The responsible individual signs, certifying the charges are correct per AR 735-5, that the property is no longer in their possession, and authorizing deduction or payment.
- Approving / Certifying Official – Commander, PBO, or designated official signs and dates.
Pro Tip: Always attach supporting documents (e.g., hand receipt, shortage annex, or ECOD for damaged items). Use the exact nomenclature and NSN from GCSS-Army or property records.
After completion, the PBO posts the loss from accountable records, and Finance processes the collection.
DA Form 7923 vs. DD Form 362
Many Soldiers still reference the old DD Form 362. DA Form 7923 is the current Army-specific version (MAR 2024) aligned with the latest AR 735-5 update. It maintains the same core function but uses updated formatting, block numbers, and references tailored to Army processes.
Where to Download the Official DA Form 7923 PDF?
Official, fillable DA Form 7923 is available directly from the U.S. Army Publishing Directorate:
➡️ Download DA Form 7923 PDF Here
Always use the latest version from armypubs.army.mil to ensure compliance.
Frequently Asked Questions (FAQ)
Q: Can I use DA Form 7923 for CIF turn-in shortages?
A: Yes—very common. CIF typically prepares or assists with it using standard depreciation rates.
Q: What if the property is later recovered?
A: An amendment to DA Form 7923 is prepared, and Finance issues a refund for any over-collection.
Q: How long does payroll deduction take?
A: Finance processes it quickly; deductions usually appear on the next or following pay period.
Q: Is this form only for Soldiers?
A: No—also used by Army civilians and contractors (with different liability rules).
Final Thoughts
DA Form 7923 is a critical tool for maintaining property accountability while giving responsible individuals a straightforward way to resolve financial liability. Proper use prevents escalation to formal investigations and keeps your unit’s records clean.
For the most current guidance, always refer to AR 735-5 and your local Property Book Office or Supply SOP. If you’re preparing or signing this form, double-check every line—accuracy protects everyone involved.
Need the form right now?
Download the official DA Form 7923 PDF
Stay mission-ready and supply-disciplined. Questions about your specific situation? Contact your unit supply sergeant, PBO, or Finance office for personalized assistance.