informal examination, no further action is re-
quired and the ships store operation may resume.
However, if a loss is discovered, the accountable
officer or agent will be relieved if found to be
responsible. The commanding officer will request
assistance from the local NIS and will establish
a formal fact-finding body according to the JAG
Manual, par. 0909. Once inventory is completed
and accountability reestablished, the ships store
operation will resume. The commanding officer
will report findings and actions taken in the same
manner as if a breakin had occurred.
Physical inventory is the process by which you
identify, count, and evaluate all stock on hand.
Inventory is conducted in the sales outlets at the
end of each accounting period (31 Jan, 31 May,
and 30 Sept), on relief of the ships store officer
or sales outlet operator, and when directed by
The ships store officer is responsible overall
for an accurate and complete inventory. Just
before inventory, a two-count system will be
employed and, therefore, a minimum of two
inventory teams is required. Normally, inventory
teams consist of two persons; however, if
sufficient personnel are not available, teams may
be composed of one person. The office records-
keeper may not be assigned to an inventory team.
The first team should consist of the ships store
officer or other commissioned officer and one
enlisted person, while the second team will consist
of one enlisted person in the supply rating E-6 or
above and one other enlisted person.
Since each sales outlet differs in size, volume,
layout, and so forth, specific instructions will be
prepared locally and distributed to personnel well
in advance of the inventory to cover such topics
as assignment of personnel, cutoff times, stock
arrangements, and so forth. A layout sketch of
the sales outlet will also be prepared showing each
fixture, bin, shelf, and showcase with a number
identifying each one. These layouts are prepared
by the ships store officer in advance of the
inventory. An identical number to the one shown
on the layout sketch will be attached to each fix-
ture by the sales outlet operator in the sales outlet.
As the sales outlet operator, you should make
sure your space is ready for inventory. First, you
should arrange all merchandise in the sales outlet,
so similar items are together and stacked neatly.
Second, you will prelist the space by putting the
information, as shown in figure 2-11, on the
Inventory Count Sheet, NAVSUP Form 238. The
NAVSUP Form 238 is used to record the
Figure 2-11.Prelisting for inventory.