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. OBJECTIVES 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 effectiveness. 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. Bulkhead-to-Bulkhead 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. Wall-to-Wall 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. Specific Commodity 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. Special Material 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. Velocity 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 demands. Random Sampling 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 selected items. 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 5-5