ROM  INVENTORY  PROCEDURES In  automated  procedures,  ROM  users  will establish   and/or   update   the   ROM   inventory prelisting  before  inventory.  The  ROM  inventory prelisting can be created, modified, or deleted via the ROM inventory function. The ROM inventory prelisting will identify ship’s store stock numbers and nomenclature in the order in which the stock is to be counted. Sales outlet operators and bulk storeroom  custodians  will  generate  and  update  the inventory  prelisting  by  identifying  ship’s  store stock numbers in the same sequence in which the items are displayed or stowed. The prelisting will be according to the layout sketch and the ship’s store inventory plan. Each page of the ROM in- ventory prelisting will be assigned a serial number using  the  locally  prepared  number  control  log previously  mentioned  under  inventory  procedures. TWO-COUNT   SYSTEM As  mentioned  earlier,  a  two-count  system  is used to inventory stock in ship’s store afloat. In manual   recordskeeping,   after   verifying   and reviewing  the  NAVSUP  Form  238,  the  ship’s  store officer  separates  the  white  original  and  yellow copy  from  the  pink  and  blue  copies.  The  first count  team  uses  the  white  original  and  yellow copy, while the second count team uses the pink and  blue  copies. In   ROM   procedures,   after   completing   the inventory   prelisting,   ROM   users   print   the inventory worksheets. The original and first copy of  the  inventory  worksheets  are  separated  and used  to  record  the  first  count.  The  second  and third copies of the inventory worksheets are used to  record  the  second  count. Under  separate  responsibility,  the  bulk storeroom must be inventoried first so the Stock Record,   NAVSUP   Form   464,   can   be   verified. During  inventory,  one  person  on  each  inventory team  counts  while  the  other  person  records  the count. The recorder must enter counts in ink and all corrections and changes must be made in ink and  initialed  by  the  persons  conducting  the inventory   and   the   responsible   custodian.   The inventory must be done by both teams following the  inventory  pattern  of  the  space.  After  com- pleting  the  inventory  of  the  space,  all  NAVSUP Forms 238 are signed by the persons taking the inventory  and  the  responsible  custodian. Reconciliation of First and Second Counts The  ship’s  store  officer  or  designated  assistant compares  the  NAVSUP  Form  238  from  the  first and  second  counts.  If  a  difference  is  discovered, a third count of the items that differ is made by the ship’s store officer. When the correct amount has been determined, the necessary changes are made to all copies of the inventory, so that they will agree. A correction is made by drawing a line through  the  error  and  writing  the  correct  number. The   ship’s   store   officer   and   the   responsible custodian  must  initial  all  corrections. Security During Inventory During  the  inventory,  but  not  when  the  actual counting  is  in  progress,  the  ship’s  store  officer must replace the lock and attach a numbered car seal in the presence of the responsible custodian. The car seal number is then recorded on the top of   the   first   inventory   worksheet   or   NAVSUP Form 238 for that space, and recorded in the car seal number log. When the actual counting is in progress,  each  sales  outlet  operator  and  bulk storeroom custodian must be present in his or her space.  No  stock  is  to  be  moved  from  the  space while  the  inventory  is  in  progress.  Breakouts, issues,  sales,  and  transfers  of  stock  can  only  be made  if  an  emergency  exists.  When  emergency transactions    occur, the   inventory   must   be adjusted. AFTER  INVENTORY Once the inventory counting is complete and all differences resolved, there are still many things that  must  be  done.  The  Stock  Record,  NAVSUP Form 464, must be posted and verified. The total dollar  value  of  any  outstanding  material  returned to  the  vendor  for  credit  memorandum  or  cash refund must be included on the last page of the bulk   storeroom   inventory   count   sheets.   The inventory is then distributed and extended, and the summary sheets are prepared. We discuss these duties  in  the  following  sections. VERIFICATION  OF  BULK STOREROOM  COUNTS  IN  MANUAL RECORDSKEEPING In  separate  responsibility,  the  physical  counts of  the  bulk  storeroom  inventory  must  be  com- pared  with  the  balance  on  the  Stock  Record, NAVSUP  Form  464,  to  make  sure  they  are  the same  quantity.  In  combined  responsibility  when the sales outlet and bulk storeroom are operated by  the  same  person,  only  the  cost  of  operation items   are   verified   with   the   bulk   storeroom balance. The technique of verifying totals in the 6-5