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Page Title: Physical Inventory
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Nonstocked  Material .  determine  and  implement  controls  needed  to prevent  recurrence  of  significant  discrepancies; Allowed material that is not stocked, but that is l   make   sure   material   is   correctly   identified, procured for DTO to using departments, is managed by properly stored and in apparent good condition, and that the  department  heads  having  custody  of  the  material. material   subject   to   deterioration   or   breakage   is The  supply  officer  is  required  to  maintain  custody adequately packaged and preserved; records  for  the  items  designated  as  controlledeequipage. You are also required to maintain stock records to gather l update location and other management data in usage data for SIM DTO items in nonautomated ships stock  and/or  locator  records;  and and for all DTO items in automated ships. PHYSICAL INVENTORY Physical  inventory  is  a  prerequisite . provide a basis for adjusting financial balances in inventory control ledgers, if maintained. PREPARING FOR PHYSICAL INVENTORY to  efficient Advance preparation is a contributing factor to the inventory  control.  The  primary  objective  of  a  physical completion  of  a  good  inventory.  The  preparations inventory is to make sure the inventory balances as required  will  depend  upon  the  extent  of  the  inventory reflected in stock or custody records agree with the being  taken. actual  physical  quantities  on  hand.  Other  objectives  are It  is  not  feasible  to  close  storerooms  for  inventory, to: but  you  can  reduce  transactions  in  general  stores .   determine   stock   deficiencies   that   require storerooms  during  this  period.  By  notifying  other replenishment; departments of the dates when certain storerooms or types of material will be inventoried, they can anticipate . determine and reconcile all differences between most  of  their  requirements  and  draw  them  before  the physical counts and stock record balances; inventory  starts.  Figure  8-3  illustrates  a  notice  of Figure 8-3.—Notice of physical inventory. 8-5

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