When supply department stock is stored in other department spaces, the supply officer exercises inventory control and obtains written authorization from the commanding officer for such storage. The authorization should specify the supply officer’s responsibilities relating to procedural instructions, stock replenishment, physical inventory, and the maintenance of stock records. Responsibilities of the department head having custody are included in the authorization, which must address the storage, security, issue, inventory, and location of the material. Designation of Custodian When supply department stock material is authorized to be stored in other departmental spaces, the department head having custody designates (in writing to the supply officer) a custodian for the material. The departmental custodian must be a reliable person whose knowledge, experience, or training qualifies the individual to perform supply functions normal] y required of storeroom Storekeeper The supply officer provides departmental custodians with detailed written instructions for assisting them in the proper performance of assigned functions. Records The supply officer maintains the stock records for all stock material stored in other departmental spaces. Each departmental custodian is provided with a listing of the stock material in his or her custody. The departmental custodian is not required to maintain records other than locator lists. Inventory The supply officer provides advisory assistance during the physical inventory of stock material and controlled equipage in the custody of other departments. RELIEF OF SUPPLY OFFICER AFLOAT The supply officer and relieving supply officer conduct a joint inspection of the supply department before the supply officer departs. The joint inspection includes storerooms, material, materials-handling equipment, operating spaces, office spaces, personnel, files, records, procedures, and organization. When circumstances prevent the two officers from making a joint inspection, the relieving officer conducts the inspection and prepares a report to the commanding officer as soon as possible, but not later than 20 days after taking charge of the department. Inventories and Returns The areas covered in the following paragraphs are subject to inventory upon relief of the supply officer afloat. GENERAL STORES.— A complete inventory of supply department stock of general stores material is not required on relief of the supply officer. However, the relieving officer conducts a sample inventory and location audit of a random selection of items to determine the reliability of stock records. The recommended number of items for sampling is as follows: . Inventory of 10 to 15 percent of the total Selected Item Management (SIM) items carried l Inventory of one-fourth of 1 percent of the total non-SIM items carried (at least 50 percent of the items selected must have usage recorded) l Location audit of one-fourth of 1 percent of the total line items carried. The inventory and location audit accuracy rates determined by the sample inventory and location audit are reflected in the relieving officer’s letter report to the commanding officer. An inventory accuracy rate of 90 percent and a location accuracy rate of 95 percent are considered to be the minimum acceptable. CONTROLLED EQUIPAGE.— All items of controlled equipage in use in the supply department are inventoried, and custody is transferred to the relieving supply officer. FOOD ITEMS, SHIP’S STORE, AND RETAIL CLOTHING.— All food items, ship’s store stock and retail clothing items are inventoried and stores returns are rendered according to procedures contained in foodservice management and ship’s store afloat publications when the supply officer is the accountable officer. The relieving supply officer promptly opens the accounts for stores transferred on the relieved supply officer’s final returns. MAINTENANCE ASSISTANCE MODULES (MAMs).— All MAMs are inventoried as repairable in proportion to total repairable assets, and custody is transferred to the relieving supply officer. 5-24