NAVSUPINST 4440.185. The Commander, Naval
Supply Systems Command (COMNAVSUPSYSCOM)
is responsible for the inventory program in the Navy.
The COMNAVSUPSYSCOM is also responsible for
monitoring the performance of the stock points, for
compiling statistics, and for the submission of the
Inventory Control Effectiveness (ICE) Report.
The goal of the Navy physical inventory program
is to establish and continuously improve the inventory
accuracy and accountability of material in the stock
points. The success of the physical inventory program
has a direct impact on material availability, accurate and
timely procurement actions, and overall supply
TYPES OF INVENTORY
The types and frequency of inventory are not
always a matter of preference. Minimum inventory
requirements are established by NAVSUP and vary
according to the type of ship or activity. However, the
TYCOM, commanding officer, or supply officer may
direct specific inventories that exceed the minimum
requirements. The types of inventory afloat and ashore
are discussed in the following paragraphs.
A bulkhead-to-bulkhead inventory requires a
physical count of all stock material within the ship or
within a specified storeroom or storage area. This type
of inventory is normally taken during an integrated
logistics overhaul (ILO), as part of the re-AVCAL
process for aviation activities, or when directed by
higher authority. A bulkhead-to-bulkhead inventory
may also be required when a random sampling
inventory within a specific storage area indicates less
than 90-Percent inventory accuracy.
A wall-to-wall inventory is a scheduled inventory
of all material in a storage area ashore. This type of
inventory is recommended only at those activities
where the range and depth of stock is small and a
complete inventory can be easily performed. A
wall-to-wall inventory may also be required when
sample inventories are less than established goals.
A specific commodity inventory requires the
physical count of all items within a generic segment of
material such as cognizance (COG) symbol, federal
supply class (FSC), special material identification code
(SMIC), or a group of items supporting the same
function such as aircraft tires or dry cell batteries.
Certain items are specifically designated for
separate identification and inventory control. A special
material inventory (also referred to as selected item
inventory) requires the physical count of all such items.
Items are selected based on their physical
characteristics, cost, mission essentiality, and criticality.
Items included in this category are labeled as hazardous,
classified, repairable, shelf-life, or pilferable.
Specific Item (Spot Inventory)
A specific item inventory is referred to as a spot
inventory. A spot inventory is an unscheduled
inventory required to verify the quantity of material on
hand as a result of a total or partial not in stock (NIS)
issue transaction. This transaction is referred to as a
warehouse refusal. Spot inventories are also taken as a
result of directives from external commands such as an
inventory manager or a TYCOM.
A velocity inventory is based on the assumption
that stock record errors increase with issue frequency.
Therefore, the physical inventory effort should be
concentrated on items that experience frequent
A random sampling inventory is used to measure
stock record accuracy for a segment of material based
on the physical count of a specified number of randomly
The percentage of items to be
inventoried under the random sampling method is 5
percent of the total items carried, less the number of
items that are completely and periodically inventoried.
The items that are periodically inventoried include the
fast movers and special material; for example, if a ship
carries 40,000 items in stock of which 2,000 are fast
movers and 600 are special materials. The number of
items to be scheduled for annual inventory by random