What documentation confirms property transfer to a new custodian after receipt?

• A. Receiving report and updated property records
• B. Purchase order
• C. Disposal certificate
• D. Expense report

Answer: (A)

When property changes hands after receipt, the essential record is the combination of a receiving report and the updated property records. The receiving report documents that the item arrived, noting its quantity, serial or asset tag, and condition at the moment of receipt. Updating the property records then reflects the new custodian and the current location, establishing a clear trail of ownership and custody. This pair provides verifiable proof that the asset has been transferred and is now under the responsibility of the new individual or department.

Other documents aren’t used to confirm this transfer. A purchase order is tied to initiating procurement and comes before receipt, not after. A disposal certificate records decommissioning or removal from inventory. An expense report tracks costs, not custody or location changes.