Which type of receipt does not transfer direct responsibility for property?

The sub-hand receipt is the type of receipt that does not transfer direct responsibility for property. This is because a sub-hand receipt typically serves as an acknowledgment of temporary custody or activity involving property by a subordinate to a primary hand receipt holder. It does not represent a transfer of responsibility in the same way that a primary hand receipt does, where the individual accepting the property takes on full accountability for its care and use.

In contrast, a primary hand receipt establishes direct responsibility for property between the accountable officer and the individual receiving the items. The financial receipt pertains to the financial transaction or documentation of the purchase or acquisition of property, which also assumes a level of accountability linked to ownership. The transfer receipt signifies a change of ownership or accountability from one individual to another, which explicitly indicates the transfer of responsibility for the property involved.

By understanding the purpose of each type of receipt, it becomes clear why the sub-hand receipt is distinct in that it implies temporary custody rather than a transfer of direct responsibility.