ARMY - AR 740-26
Physical Inventory Control
|23 March 2017
This regulation provides Headquarters, Department of the Army (HQDA) policy, procedures, performance objectives, and reporting requirements concerning physical inventory control of Army assets managed by national-level activities. Included are uniform procedures to maintain accurate accountable records, conduct physical inventories, conduct location surveys and location reconciliations, and research inventory discrepancies and causes for adjustments. Also included are uniform procedures to set up quality control of work processes affecting inventory accuracy, measure performance for cost effectiveness among inventory systems, and report and measure effectiveness of physical inventory control. These policies and procedures will improve the accuracy of inventory control and asset information in the Army national supply system.
Applicability. This regulation applies to the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.