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Second Count
The second count must be recorded on the
pink and blue copies only of the Inventory Count
Sheets (NAVSUP 238s). The second count should
be made by a team other than the team that made
the first count. However, the second count should
be conducted in the same manner and with the
same techniques that were used in the first count.
When the inventory of a space has been com-
pleted, the responsible custodian and the members
of the inventory team must sign the inventory
sheets. At this point, the sheets should be
returned to the ships store officer.
Reconciliation of the First
and Second Counts
The ships store officer (or designated
assistant) must now reconcile the inventory sheets
for the first and second count. If differences
occur, the ships store officer (or designated
assistant) must make a third count of the items.
When the correct amount is determined, the ships
store officer should make the necessary changes
to all copies of the inventory sheets from the first
and second counts. To make the corrections, the
ships store officer must draw a line through each
error and write the correct figure. The ships store
officer or assistantwhoever made the third
countand the responsible custodian must both
initial each correction.
Security
Upon completion of the inventory (or at any
other time when the inventory is not in progress),
each space must be secured with a lock and with
a numbered lead or car seal. The seal number
must be recorded in a log and the number must
be verified by the custodian of the space.
Inventory Affidavit
Upon completion of the inventory and after all
differences have been reconciled, corresponding
inventory count sheets from the first and second
counts should be matched and stapled together.
Remember, a separate affidavit for each space in-
ventoried should be prepared and stapled together
with the corresponding inventory count sheet for
that space. A copy of the affidavit format and the
correct distribution of the inventory count sheets
can be found in your current NAVSUP P-487.
Price Line Inventory
Price line inventories are a tool the ships store
officer can use to establish a correct money value
for the balance of ships store stock on hand. To
be effective, however, price line inventories must
be carefully planned and supervised.
Price line inventories are performed at various
times and under varying circumstances. For
example, the ships store officer may conduct a
price line inventory on all ships stock, including
standard Navy clothing items, just to acquire a
dollar value figure for all stock on hand. In this
case, the price line inventory serves as a manage-
ment tool for proper stock control and as a source
of information to be used in the required finan-
cial reports for the ships store.
Whenever a resale outlet operator is relieved,
the ships store officer will usually insist that a
price line inventory be made of the stock under
the operators custody. On ships with separate
responsibility, the price line inventory must be
taken upon relief of the ships store operator or
bulk storeroom custodian. Generally, price line
inventories are taken monthly in self-service stores
and in resale outlets that are operated by more
than one person. In cases of break-ins or theft,
price line inventories are usually sufficient for
the evaluation of the affected ships store
spaces. At any other time, as directed by the
type commander (TYCOM), the commanding
officer (CO), the supply officer, or the ships store
officer, an inventory of ships store stock may be
required.
Verification of Stock Records
A verification of physical counts with actual
bulk storeroom card balances on the NAVSUP
464s must be made. Usually, the ships store
officer (or a designated qualified person) and the
recordskeeper will perform this verification. Since
the same item may be located in more than one
ships store space, individual postings to the NAV-
SUP 464 will be required. The responsible custo-
dian (whose space is being inventoried) should not
be designated to perform this verification. When
the retail store and bulk storeroom are operated
by the same person, only physical counts of the
cost of operations items should be verified with
bulk storeroom card balances. When there are
differences, the items should be investigated. If
errors are found in the inventory, the inventory
sheets must be collected and the appropriate cor-
rections must be made. All corrections must be
initialed by the persons who took part in the
inventory. These same people should return the
inventory sheets. The same attention that is given
to investigating retail differences should be given
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