Bulkhead-to-BulkheadA bulkhead-to-bulkhead inventory is a physicalcount of all the material aboard a ship or within aspecific storeroom. A bulkhead-to-bulkheadinventory of a specific storeroom is conducted when arandom sampling of that storeroom fails to meet theinventory accuracy rate of 90 percent.Specific Commodity InventoryThe specific commodity inventory is a physicalcount of all items under the same cognizance symbol orfederal supply class (such as 6515/6505), or thatsupport the same operational function (e.g., bandages,IV fluids, needles, etc.).Special Material InventoryA special material inventory requires the physicalcount of all items that, because of their physicalcharacteristics, costs, or other reasons, are specificallydesignated for separate identification and inventorycontrol. Special material inventories include but arenot limited to stocked items designated as classified orhazardous. Physical inventory of such material isrequired on a scheduled basis, as prescribed in theNAVSUP P-485.Medical supplies are examples of both the specificcommodity and special material inventories.Spot InventoryA spot inventory is an unscheduled type ofphysical inventory to verify the existence of a specificitem. It is usually conducted when a requisition isreturned showing the item is not in stock but the stockrecords indicate the item is on hand. A spot inventoryis also conducted when directed by higher authority orwhen a specific item has been found to be defective.Velocity InventoryA velocity inventory is based on the premise thatthe faster an item moves, the greater the room for error.This type of inventory is required on items with arelatively high turnover rate.Random Sampling InventoryA random sampling inventory is considered to bepart of the annual scheduled inventory program. It isdone to measure the stock record accuracy for asegment of material on hand.INVENTORY PROCEDURESProper inventory procedures mandate a completeand correct item count. You must ensure that the totalquantity of each item is determined as accurately aspossible. Keeping in mind that inventories areconducted to bring stock and stock records intoagreement, you can see the importance of a complete,accurate, and legible inventory. Documentsauthorized for conducting inventory counts of stockmaterial include NAVSUP 1075 (whether or notmaintained as locator records) and machine ormanually prepared listings. Copies of Stock RecordCard, Afloat, NAVSUP 1114, even when maintained instorerooms, are not to be used as inventory countdocuments.Promptly upon completion of the physicalinventory and before matching inventoried quantitiesagainst stock record balances, review the inventorydocuments to ensure thatall items scheduled for inventory have beencounted or verified as nonexistent,quantities counted are legibly recorded andcompatible with related units of issue,all locations applicable to the inventory segmenthave been checked,“added” items are adequately identified andlegibly recorded,items are documented in National ItemIdentification Number sequence, anddocuments are dated and initialed.RECONCILIATION OF COUNTDOCUMENTS AND STOCK RECORDSUpon completion of the physical count and reviewof the count documents (documents with the actualnumerical count of the items), the next step in theinventory process is to reconcile count documents withthe stock records. This is done to determine if adifference exists between the physical count and theamount recorded on stock records.When the count documents are correct andcomplete, compare them, item by item, with theapplicable stock records to determine whetherdifferences exist. If no differences exist, post thematched count cards or items in the inventory listing to13-16
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