until completion of the next scheduled inventory of the
After comparing the inventory count with the stock
record count, process an inventory adjustment record, if
necessary. Process the inventory adjustments only after
all transactions affecting the inventory balance have
been posted. Inventory loss of an aviation depot-level
repairable (AVDLR) will be processed as a survey.
Therefore, a causative research must be conducted prior
to processing a loss for an AVDLR item.
For minor differences, process a gain by inventory
(GBI) if the inventory count is greater than the stock
record balance. The processed GBI will increase the
on-hand quantity. Process a loss by inventory (LBI) if
the inventory count is less than the stock record balance.
The LBI will decrease the on-hand quantity in the stock
Stock control personnel must check location
differences noted in the inventory count documents with
those in stock records. When locations do not agree,
check the physical location of the material. If
differences still exist, correct the item locations in the
stock records to conform with the count documents. You
should consider locations for items with zero balance in
the count documents as valid locations if an outstanding
stock requisition exists.
Inventory Accuracy Rate
After completion of a scheduled inventory, the
count and adjustment documents will be reviewed to
compute the accuracy rate. As a minimum, 90 percent
is the acceptable accuracy rate. The differences
considered as errors when computing the accuracy rate
are as follows:
l Each location difference.
l Quantity difference for each itemwhen the
adjustment quantity exceeds 10 percent of the stock
record balance or the adjusted value is more than .
Location and quantity error in the same stock record
are counted as only one error when computing the
inventory accuracy rate. Changes made to correct the
cognizance symbol, unit of issue, unit price, or other
material data are not considered as errors. To compute
the accuracy rate, subtract the errors from the number
of items inventoried, and then divide the difference by
the number of items inventoried. For example, there are
300 items inventoried and the number of errors is 12;
300 minus 12 equals 288; 288 divided by 300 equals .96.
The inventory accuracy rate is 96 percent.
Accurate storeroom information helps in
performing material receipt, issue, stowage, and
inventory. The Location Audit Program (LAP) is the
method used to check locations in storage with stock
records. Location audits should be scheduled for
completion just prior to the scheduled inventory of a
particular storage area. All storage areas must be audited
annually. The benefits of conducting location audits are
Improved supply effectiveness
Reduced inventory effort
Improved inventory accuracy
Maximum usage of storage spaces
The NAVSUPINST 4440.185, type commander
directives, and volume I of SUADPS-RT Support
Procedures contain the location and audit procedures.
The information checked during the location audit are
the stock number, location, unit of issue, and shelf-life
expiration date. Location audits can produce computer
listings for various information. This may be a listing of
stock items with on-hand quantity but no locations
listed. The computer listings may be lists of materials
that have multiple locations assigned.
You should make every effort to find out the
location of the items listed as Material On-Hand With
No Location. Perform the research by using the stock
control history files, transaction listings, or other files.
If a location for the item is found, add the location in the
stock record. If unable to find the location, process an
LBI or survey to adjust the stock records.
When an item found in the location is not in the
master stock record, list the item in stock as GBI. The
GBI action is subject to the threshold for the preliminary
and causative research.
Consolidate items with excessive locations into as
few locations in the same storeroom as possible. Delete
locations listed in the stock record that do not contain
any of the material. Record location changes in the stock