Which type of responsibility cannot be contingent upon signed receipts?

Supervisory responsibility is inherently distinct from other types of responsibility because it focuses on overseeing the actions and behaviors of personnel rather than directly managing the custody of resources or equipment. While signed receipts might be used to indicate the transfer of physical items or assets, supervisory responsibility involves a broader scope of leadership and accountability related to the performance and conduct of team members.

Supervisors are expected to ensure that their subordinates are properly trained, equipped, and conduct their operations following established protocols and standards. This responsibility cannot simply be recorded through signatures but instead relies on the continuous oversight and guidance of the supervisor.

In contrast, custodial, command, and direct responsibilities can be tied to specific items or roles that may involve tangible recognition through signed receipts, as these responsibilities often deal with accountability for physical assets or direct actions taken within a defined scope.