2106 ALLOWANCE OF RECREATION MATERIAL
1. GENERAL. In general, standard allowance lists have not been established for recreation
material aboard existing ships (an allowance list is used, however, for initial outfitting of
recreation equipment for new construction ships). Type/Force Commanders are provided a
"Shipboard Recreation Equipment List" for further distribution to all fleet units as guidance for
recreation equipment procurement. It is the responsibility of the Commanding Officer to
procure such authorized material as he considers necessary or desirable for the health and
contentment of the personnel attached to the command. Except as otherwise provided in par.
3438 procurement of recreational equipment, supplies, and services identified in pars. 116 and
213 of the Special Services Manual (BUPERSINST 1710.11 series) normally will be charged to
the ships OPTAR (see NAVCOMPT par. 075260). However, when OPTAR funds are
unavailable, inadequate, or unauthorized, recreational materials and services may be charged
to recreation funds provided that:
a. unit recreation funds are used (see Note), ships/units that do not have recreation funds
(e.g., submarines and Naval Mobile Construction Battalions) but which participate in the
composite recreation funds of a supporting base, may request recreational support from the
appropriate recreation fund administrator;
b. the desired expenditures are not included among the prohibited items listed in article 607
of the Special Services Manual, and are for recreational purposes only;
c. procurement is approved by the recreation fund administrator in accordance with the
provisions of article 601 of the Special Services Manual.
3432 BOAT RENTAL
When the availability of naval boats is deemed inadequate, the Commanding Officer may
authorize the contracting officer (see NAVSO P-3670) to contract for the rental of commercial
boats for transporting mail, stores, and personnel (including liberty parties). Such boat rental will
be charged to the ship’s OPTAR, citing fund code ___U (Other Purchased Services). In ports
where naval shore activities are located, the ship will request such activities to contract for the
lease of boats.
3438 RECREATION MATERIAL
1. GENERAL. Recreation material will be ordered in accordance with instructions promulgated
by the Commander, Naval Military Personnel Command (see par. 2106.)
2. NEWSPAPERS, MAGAZINES, AND OTHER PERIODICALS
a. Funds Chargeable. Newspapers, magazines, and other periodicals required for official
use will be procured as a charge to the ship’s OPTAR. Nontechnical publications which the
Commanding Officer considers to be proper and necessary for the recreational benefit of the
entire crew also will be procured as a charge to the ship’s OPTAR, but may be charged to
recreation funds if OPTAR funds are unavailable or inadequate (see par. 2106.)
b. Advance Subscription Payments. Advance payments may be made for subscriptions to
newspapers, magazines, and other periodicals for one year or more. Such subscriptions will be
charged to an appropriation current when the order for the subscription is placed, even though
deliveries of periodicals may be made in the succeeding fiscal year or years. Payments will not
be made in advance for subscriptions exceeding one year unless it is advantageous for the
purpose of economy or other reasons to subscribe for longer periods or unless it is impossible
to obtain subscriptions for a single year.
c. Requisition Document. A DD Form 1348-6, NAVSUP Form 1250-2 or DD Form 1149, as
appropriate, will be used to requisition newspapers, magazines, and other periodicals. Such
requisitions will be submitted to the nearest ashore supply activity, and will include the following
information:
(1) exact name of the periodical;
(2) name and address of the publisher;
(3) whether the subscription is new or continuing;
(4) whether the periodical is daily, weekly, monthly, etc.;
(5) number of copies to be furnished;
(6) the period for which subscription is desired;
(7) estimated subscription price(s);
(8) correct mailing address, which will include the name of the department or office that
is to receive the periodical.
3. SHIPBOARD DECORATIONS. Procurement of decorative materials for external and/or
internal shipboard use on national holidays (e.g., New Years, Thanksgiving and Christmas), or
other patriotic occasions may be charged to the ships OPTAR in accordance with CompGen
Decisions B-226011, and CompGen Decision B-226900, which states; “Any decision to use
appropriated funds for seasonal decorations (e.g., New Years, Easter, Thanksgiving,
Christmas), must consider local customs and constitutional issues such as the freedom of
speech and religion. Therefore, it is appropriate that decisions to use appropriated funds for
these items be made by installations commanders within the context of local customs and
practices. Additionally, installation commanders are responsible for the use of base resources
and are in the best position to ensure the exercise of prudence and discretion in authorizing the
purchase of display of seasonal decorations. The use of OPTAR funds for holiday greeting
cards is prohibited. Decorative materials procured for official functions (e.g., change of
command, awards ceremonies), are also chargeable to the ships OPTAR. Entertainment
events are not chargeable to the ships OPTAR; but may be charged to recreation funds,
subject to the limitations cited in par. 2106.
4317 MATERIAL RECEIVED FOR DIRECT TURNOVER (DTO)
1. GENERAL. Items ordered for special or immediate use by departments normally are
classified as DTO material. When DTO material is received it will be sorted into two groups;
controlled equipage and all other DTO materials. Controlled equipage will be processed in
accordance with par. 8030. Ordering departments and/or units will be notified of material
availability immediately upon receipt for high priority material and at least daily for all others.
For multiple piece receipts, the document number will be marked on each piece with 1 of _,
2 of _, 3 of _, etc and the receipt documents will be attached to piece number 1. For SUADPS-RT
activities, a RIP document will be created and filed (at the discretion of the Supply Officer)
unless the material is turned over to the user in the same space that it is received.
2. OTHER DTO MATERIALS. When material other than controlled equipage is received, it will
be turned over to the requesting department as soon as practicable. A receipt signature will be
obtained from the cognizant department head or his representative on the receipt document. A
copy of the receipt document will be given to the recipient of the material, and the remaining
copies will be forwarded to the stock records storekeeper for processing in accordance with
par. 6250-6253.
4376 GENERAL LIBRARY MATERIALS
Library materials are not authorized for stock and will always be considered as DTO.
Supply department records will not be maintained except for a copy of the completed receipt
which is placed in the Material Completed File (Stock Control History File for SUADPS-RT
activities). Policy and procedures for the receipt, custody, collection, arrangement, and
processing of general library materials (books, periodicals, etc.) are provided in the Naval
General Library Manual (NAVEDTRA 15862).
4378 RECREATION PROPERTY AND MATERIAL
Recreational material is not authorized for stock; therefore all receipts using appropriated
funds will be processed as DTO. Stock records are not maintained except for a copy of the
completed receipt which is retained in the Material Completed/Stock Control History File.
Recreational material will be treated as highly pilferable and placed under lock and key until
turned over to the ordering department.
4508 RECREATION PROPERTY AND MATERIAL
Upon receipt, the recreation property or material will be turned over to the custody of the
Commanding Officer or his designated representative. The receipt document will be dated and
signed at the time of the DTO transaction, one copy will be returned to the Supply Officer for
inclusion in the material completed file and one copy will be retained by the Commanding
Officer or his designated representative. The Supply Officer will not retain custody of these
items, nor will he maintain custody cards.
4663 RECREATION MATERIALS
The stowage of all items of recreation materials is subject to the regulations and orders of
the Commanding Officer.
SPECIAL MATERIALS
Part A: CONTROLLED EQUIPAGE
Section I: GENERAL
8000 DEFINITION
1. GENERAL. Controlled equipage is defined as those items of equipage which require
special management control because the material is essential for the protection of life or
relatively valuable and easily convertible to personal use. The following material is excluded
from the controlled equipage program:
a. Small Arms. Small arms will be managed in accordance with NAVSEAINST 8370.2
(series).
b. Night Vision Devices. Night vision devices will be managed in accordance with
NAVSEAINST 8215.1 (series).
c. Nuclear Weapons Controlled Equipage. Equipage items authorized by Part IIIB of
95000 series COSALs are not included in the controlled equipage program unless so
designated by the Type Commander or Commanding Officer.
1. CONTROLLED EQUIPAGE ITEM LIST (CEIL). The CEIL (see following page) is the list of
items designated as Controlled Equipage. These items will be managed in accordance with
the procedures outlined in the following paragraphs. Items of equipage which have been
determined by the cognizant Type Commander to be adequately managed through other
shipboard programs (i.e. ADP hardware/software, personal divers gear) may be excluded from
the CEIL. COSAL controlled equipage is identified in the SNSL (Section B) by an “S” in the
custody code column.
2. RECOMMENDATIONS FOR REVISION OF THE CEIL. Recommendations for additions,
deletions, or other modifications to the CEIL may be made at any time to the Commander,
Naval Supply Systems Command (NAVSUP) via the cognizant Type Commander and the
Commander in Chief, Atlantic Fleet (CINCLANTFLT) or Commander in Chief, Pacific Fleet
(CINCPACFLT), as appropriate. CINCLANTFLT or CINCPACFLT, when forwarding
endorsements to NAVSUP will send a copy of the recommendation and each related
endorsement to the opposite fleet commander, who will advise NAVSUP of their
concurrence/nonconcurrence with the recommendations.
3. ITEMS DESIGNATED BY COMMANDING OFFICER OR TYPE COMMANDER. If the
Commanding Officer or Type Commander does not consider the CEIL to be sufficiently
inclusive, he/she may designate additional equipage items as controlled equipage. Items
designated by the Commanding Officer will be identified in a list which will be prepared by the
Supply Officer and approved by the Commanding Officer. The original of the list will be
retained by the Supply Officer and a copy will be provided to each department head
concerned. When items are designated by the Type Commander, the Supply Officer will retain
a copy of the Type Commanders’ directive and will provide a copy to each department head
concerned.
CONTROLLED EQUIPAGE ITEM LIST (CEIL)
Requirement Code
ADP hardware/software (see par. 8001-1) C
Binoculars B
Cameras - all types C
Cellular phones C
Chronometers B
Desktop copiers C
Diver’s equipment (see par. 8001-1) C
Fax machines C
Microscopes C
Presentation silver C
Programmable telephone C
Readers, dosimeter A
Recorders, tape or wire C
Sextants, all types B
Stadimeters B
Stereo equipment C
Telescopes - all types C
Televisions C
Timers, stop (ordnance) C
Watch, pocket, comparing B
Watch, pocket, navigation timing B
The requirement code indicates the material classification as follows:
A - life saving items
B - marine and navigational items
C - pilferable materials
8002 RESPONSIBILITY FOR CONTROLLED EQUIPAGE
1. DEPARTMENT HEAD RESPONSIBILITY. A department head is responsible for
maintaining all controlled equipage assigned to his/her department. When an item of
controlled equipage is lost, damaged, or otherwise becomes unusable, the department head is
responsible for initiating a survey to expend the item from the ship’s custody records, and for
submitting a request to the Supply Officer for replacement of the surveyed item.
a. Fleet Ballistic Missile (FBM) Submarines. Commanding officers of FBM submarines
may delegate the responsibility for the custody, inventory, and management of controlled
equipage to division officers. Such delegation will be made in writing, with reference to this
subparagraph. A copy of the letter of delegation will be retained on file in the supply office. In
such cases, all responsibilities of department heads concerning controlled equipage are
equally applicable to division officers so delegated.
b. Landing Craft, Utility (LCUs). LCUs normally are assigned to assault craft units (ACUs),
which are ashore based commands. However, since LCUs frequently deploy for extended
periods, the Commanding Officer of an ACU may delegate responsibilities for inventory,
custody and management of controlled equipage in the LCUs to the individual officers-in-charge
(who are commonly called “craft masters”). Such delegation will be made in writing
with reference to this subparagraph; and a copy will be retained in file in each craft masters’
office. The term department head”, as used in this section, is intended to include LCU craft
masters who have been delegated responsibility for controlled equipage.
c. Special Warfare Craft (Patrol Boats (PBS), Special Warfare Craft Light (SWCLs)).
Special Warfare Craft are normally assigned to Special Boat Units (SBUs), which are shore
based commands. However, since Special Warfare Craft frequently deploy for extended
periods, the Commander of a Special Boat Unit (SBU) may delegate responsibilities for
inventory, custody and management of Controlled equipage in the Special Warfare Craft to the
individual Officer-in-Charge (who is commonly called the “Boat Captain”). Such delegation will
be made in writing with reference to this subparagraph; and a copy will be retained by each
boat captain. The term “Department Head”, as used in this section, is intended to include
Special Warfare Craft Boat Captains who have been delegated responsibility for controlled
equipage.
d. Controlled Equipage Stocked In Special Accounting Class 207 Ships. Controlled
equipage and other operating space items carried as stock in special accounting class 207
ships will be taken up in stock records, stored, and managed by the Supply Officer in the same
manner as that prescribed for other stocked material.
2. SUPPLY OFFICER’S RESPONSIBILITY. The Supply Officer is responsible for procuring
(within funding limitations) all currently authorized allowances of required controlled equipage,
and for ensuring compliance with par. 8010 prior to procuring any requirements which are in
excess of allowance. The Supply Officer is also responsible for ensuring that a properly
prepared and approved DD Form 200 is received from the cognizant department head prior to
procuring controlled equipage which has been requested to replace an item that is missing or
damaged beyond repair.
8003 CONSUMPTION REPORTING
1. SHIPS USING NAVSUP FORM 1250-1 AS CONSUMPTION DOCUMENT. Upon receipt of
an item of controlled equipage, the white, green and hardback copies of the NAVSUP Form
1250-1 used to initiate the requisition (see par. 6252-1) will be removed from the NIS/NC file
(or material outstanding file if no NIS/NC file is maintained) and completed. After the receipt
document is posted to the applicable custody record (see par. 8032), the white of the NAVSUP
Form 1250-1 will be put in the consumption file and the green copy will be placed in the
MDS//SEAS data file pending transmittal to the Type Commander (see par. 6214), and the
hardback to MCF. The green copies of NAVSUP Forms 1250-1 from the MDS//SEAS data file
are used to report consumption (issues) of controlled equipage, as well as other categories of
material, to the Type Commander in accordance with par. 6295-2. The white of NAVSUP
Form 1250-1 (i.e., those applicable to chargeable controlled equipage) contained in the
consumption file will be used to compute the cumulative controlled equipage consumption total
in Part I of the Budget/OPTAR Report (NAVCOMPT Form 2157) in accordance with NAVSO P-30132, par. 4107-3. As controlled equipage in end use ships is issued and reported as
consumption upon receipt, consumption will not be reported again when such items are
surveyed in accordance with par. 5127. However, surveyed controlled equipage items which
were invoiced but not received or which were damaged upon receipt (see par. 4268 or 6252-2)
will be reported as consumption under SEAS.
8010 REQUIREMENTS IN EXCESS OF ALLOWANCE
1. PERMANENT CHANGE IN ALLOWANCE. Ships initiate requests for changes to
authorized allowances of equipage and repair parts by means of the Allowance Change
Request (NAVSUP Form 1220-2) prepared and submitted to or via the Type Commander in
accordance with par. 2105. Allowances also are established or revised by inventory managers
based on analyses of cumulative usage data acquired through the 3M program. When
authorized allowances for controlled equipage are newly established, increased, or decreased,
the Controlled Equipage Custody Record will be adjusted consistent with currently authorized
allowances.
2. TEMPORARY CHANGE IN ALLOWANCE. When a ship has a temporary requirement for
a controlled equipage item in excess of allowance, an Allowance Change Request (ACR)
(NAVSUP Form 1220-2) will be prepared and submitted (see par. 2105). The notation
“TEMPORARY REQUIREMENT” will be entered in the top margin of the form. Upon receipt of
the approved ACR, the Supply Officer may requisition the additional item or quantity required;
and the approved ACR will be attached to the original of the applicable custody record. The
approval of a temporary requirement does not authorize a change in the ship’s allowance list;
therefore, when an excess item or quantity procured for temporary use has to be surveyed and
replaced, another ACR is required to be submitted and approved prior to requisitioning a
replacement for the surveyed item. In such cases, the ACR will be accompanied with a copy
of the approved DD Form 200.
8011 PURCHASE OF CONTROLLED EQUIPAGE
Controlled equipage will be purchased locally only in extreme emergencies, and such
purchases will be approved in writing by the Commanding Officer. If the emergency purchase
is for controlled equipage in excess of allowance, a copy of the Commanding Officer’s
approval will be submitted to the Type Commander, with an explanation of the circumstances
that required the emergency purchase.
8030 MATERIAL RECEIVED FOR DIRECT TURNOVER (DTO)
When controlled equipage is received, it will be segregated from other material categories.
The controlled equipage will be verified against the receipt document and then turned over to
the cognizant department head or his designated representative. A signed receipt will be
obtained simultaneously with the turnover of the controlled equipage. After all controlled
equipage items have been receipted, the receipt document will be posted to the equipage
custody record in accordance with par. 8032.
8031 CUSTODY
1. GENERAL. Controlled equipage in use aboard ship will be in the custody of the
department head responsible for the use of that equipage. The department head is
responsible for all controlled equipage in his custody and will sign the custody record(s) for all
items listed in the Controlled Equipage Item List (CEIL) (par. 8001). The physical custody of
controlled equipage may be delegated to other officers or enlisted personnel in his department,
but this delegation will not relieve him of the responsibility for the proper care and use of the
equipage.
2. MEMORANDUM RECEIPTS. When items of controlled equipage are loaned to others, a
memorandum receipt will be obtained for each loan and will be held until the material is
returned. Memorandum receipts may be signed by the department head when the issued
items are to be assigned to more than one person in the department.
3. EQUIPAGE CUSTODY CODES. Each equipage item listed in the AELs and Part IIIB of
COSAL is assigned a single alpha code which indicates whether the item is controlled (code
"S") or noncontrolled (code "E") equipage. When distributed by NAVICP MECH, COSALs in
which equipage items are custody coded will be accompanied by a partially prepared NAVSUP
Forms 306 for each item coded “S”. The NAVSUP Form 306’s are provided for use as custody
records, after other required data such as department, card number, additional description,
and serial numbers have been entered.
8032 CONTROLLED EQUIPAGE CUSTODY RECORDS
1. GENERAL. Controlled Equipage Custody Records may be in the form of automated
listings or the Controlled Equipage Custody Record (NAVSUP Form 306). When items are
designated as controlled equipage by the Commanding Officer or Type Commander in
accordance with par. 8001-3, the notation “C.O. DESIGNATED ITEM” or “TYCOM
DESIGNATED ITEM”, as appropriate, will be entered (when NAVSUP Form 306 is used it will
be entered in the top or bottom margin).
2. AUTOMATED LISTINGS. When automated listings are used as Custody Records, they will
contain, at a minimum, the following data entries for each item of controlled equipage:
a. Cog symbol and NSN/NICN or part number, Special Material Control Code (SMIC)
when applicable and Material Control Code for DLR’s
b. Noun name of the item
c. Allowance [see par. 8032-3(b)]
d. Unit of issue
e. Unit price
f. Ship/activity
g. Department
h. Serial number [see par. 8032-3(b)]
i. Outstanding requisitions
j. Transaction record of the item for the past 3 years to include dates and document
numbers of all receipts, expenditures and inventories
k. Onhand balance
The automated listing may include data for one item or for multiple items but will be limited to
items in the custody of only one department. The listing will be produced with an original and
one duplicate, and the department head responsible for the controlled equipage will sign each
listing. The original will be retained by the Supply Officer and the duplicate will be retained by
the department head.
3. NAVSUP FORM 306 (CONTROLLED EQUIPAGE CUSTODY RECORD)
a. General. When NAVSUP Form 306 Cards are used, they will be prepared (by typewriter
or in ink) in an original and one copy for each type of controlled equipage in the custody of each
department head. At the discretion of the Supply Officer, as many additional custody records
as are desired may be prepared to provide a more detailed identification of each controlled
equipage item (e.g., if four 35mm cameras are in the custody of one department, four separate
custody records, in lieu of one, may be prepared in order that each record may include
additional descriptive data such as brand name, serial number, special features, etc.). The
original of each custody record, as well as each duplicate for controlled equipage in the custody
of the supply department will be retained by the Supply Officer; all other duplicate custody
records will be given to the cognizant department heads. Department heads, at their discretion,
may prepare and maintain additional duplicate custody records when it is desired to assign
custodial responsibility for the same item to more than one individual, and when such records
are preferred in lieu of memorandum receipts authorized in par. 8031-2.
b. Data Entries. The controlled equipage custody record will be prepared to include data
entries as follows:
Data block Explanation
FSN Enter the cognizance symbol and NSN/NICN or the manufacturer’s code and
part number. Include the Special Material Identification Code (SMIC) when
applicable and for DLR’s, the appropriate Material Control Code (MCC).
Noun name Enter the noun name of the item.
Allowance Enter the allowance quantity as indicated in the allowance list. When
separate custody records are prepared for two or more departments for
prorated quantities of the same controlled equipage item (e.g., cameras,
recorders), enter the departmental allowance and, in parenthesis( ), indicate
the total shipboard allowance, e.g., (6 of 24). The total of the departmental
allowances indicated in the separate custody records must equal the total
shipboard allowance.
Unit of issue Enter the applicable unit of issue
Unit price Enter the unit price indicated in FEDLOG.
Ship/Activity Command
Dept Indicate the department having custodial responsibility.
Card No. Number cards consecutively for each department.
Allowance list Reference the identification number, page number, and line number of the
No. Allowance Equipage List (AEL), Allowance Parts List (APL), or other
allowance list applicable to the item.
Data block Explanation
Add’l description Enter the item description (other than the noun name) indicated in the
allowance list. For NON-NSN items, include as much additional description
as necessary to ensure positive identification of the item.
Serial No. List the serial number of each item. Serial numbers will be locally assigned
when not assigned by the manufacturer, and will be etched on items (except
presentation silver which does not have imprinted serial numbers).
O/S REQ’N Enter Julian date and serial number of outstanding requisitions and quantity
ordered.
Custody All items in the controlled equipage program are signature required
4. MAINTENANCE The originals of Controlled Equipage Records (either NAVSUP Forms
306 or automated listings), will be maintained in any space which the Supply Officer considers
to be most convenient and, when not in use, will be kept in locked file equipment. Entries
relative to receipts, expenditures, and inventories will be posted in accordance with
subparagraphs a-c. When a new Controlled Equipage Record is required, the information
from the old record must be duplicated and after the balance is brought forward to the new
record, the old record will be retained for 36 months from the date of the last inventory.
a. Department Head Records. The duplicate of the Controlled Equipage Custody record
furnished by the Supply Officer serves as the department head’s basic custody record for
controlled equipage. Receipts, expenditures, and inventories will be posted to duplicate
custody records in essentially the same manner as that prescribed for original and duplicate
custody records. The Supply Officer and custodial department head are jointly responsible for
the original and duplicate custody records being in agreement. Although a comparison of the
original and duplicate records is required incident to inventories (see par. 8041) a comparison
of the original and duplicate of an individual record is recommended each time that a receipt or
expenditure entry is posted. Additional information which may be entered on the department
heads duplicate record is as follows (the signature column of the NAVSUP Form 306 may be
used):
(1) the signature of the actual custodian of an item, or the signature of an individual
assigned responsibility for maintaining sub custody records for an item;
(2) the location of an item (i.e., the name of the division, work center, facility, or area
where the item normally is used or stored).
b. Receipts. Upon receipt and direct turnover (DTO) of controlled equipage, the date of
receipt, the document number of the receipt, the name of the activity from which received, the
quantity received, the serial number of the item, and the new balance will be posted to the
applicable custody record(s). The record will then be signed by the appropriate department
head for the increased balance. An example of posting to the NAVSUP 306 is shown on the
following page. [not applicable]
Annotate any changes in the cog symbol, stock number, unit price, or unit of issue on the
record.
c. Expenditures. Upon transfer or survey of controlled equipage, the date of the
expenditure, the document number of the transfer or DD Form 200, the name of the activity to
which transferred or the word “SURVEY”, the quantity expended, and the new balance will be
posted to the applicable custody record(s). If serial numbers are listed in the custody record,
line out the serial number applicable to the item expended. The record will then be signed by
the appropriate department head for the decreased balance. An example of posting to the
NAVSUP 306 is shown below. [not applicable]
When a survey is applicable to a controlled equipage item that was invoiced and shipped but
not received (see par. 5127), simultaneous receipt and expenditure entries are required. The
receipt entry, which must be posted first, is required only to identify the applicable requisition
number and to provide a means of obtaining the proper quantity in the “Balance” column after
the survey has been posted. When this type of survey is posted, the entries in the applicable
“O/S Reqn” data block are required to be deleted or adjusted in the same manner as that
prescribed in par. 8032-3b for total or partial quantity receipts.
Section IV: INVENTORY
8040 GENERAL
1. REQUIREMENTS. All controlled equipage items will be inventoried biennially, in each odd
numbered year, during the period 15 February through 15 March. Other required inventories,
which must be completed within 30 days after the commencement date, are as follows:
a. upon commissioning, inactivation, or reactivation of the ship;
b. upon relief of a department head, for those items in the custody of the department
concerned;
c. upon change of command, at the discretion of the relieving Commanding Officer.
When a ship-wide inventory of all controlled equipage has been taken during the six month
period preceding 15 February, the biennial inventory requirement for the current year is
considered to be satisfied. Unless a departmental inventory is taken during the six month
period preceding 15 February, it does not fulfill the obligation of the department to take the
required biennial inventory. When a departmental inventory of controlled equipage is taken
incident to the relief of a department head, it will be taken jointly by the relieved and relieving
department heads and will be completed (including any surveys necessary) prior to the
detachment of the relieved department head.
8041 INVENTORY PROCEDURES
1. PREPARATION OF INVENTORY. Prior to a physical inventory of controlled equipage, all
unprocessed receipt and expenditure documents for such material will be completed and
posted to applicable custody records. The original custody records will be reviewed to ascertain
whether or not serial numbers are recorded thereon. Original custody records that do not list
serial numbers will be annotated to indicate that serial numbers must be determined during the
prospective inventory, and custodial department heads will be advised to make the same
notation, if necessary, in their duplicate custody records. At least one month prior to 15
February the Supply Officer will prepare an official notice advising all department heads of
procedural details to be followed in conducting their biennial inventories of controlled equipage.
The notice will be signed by the Commanding Officer or by an officer with delegated authority.
2. CONDUCTING THE INVENTORY. The duplicate custody records (as well as subcustody
records, if maintained) will be used by department heads or their representatives to conduct
and record physical inventories of controlled equipage. Each item will be sighted, inspected
for serviceability, and verified by serial number by the person conducting the inventory. Any
differences between serial numbers on the material and those recorded in related custody
records will be investigated and reconciled. The date of the inventory, the quantity inventoried,
and the signature of the person conducting the inventory will be entered by pen or indelible
pencil in the “Inventory record” of the department head’s duplicate custody records. As the
inventory progresses, or immediately after completion, the inventory entries recorded in the
duplicate custody records will be transcribed to the originals maintained by the Supply Officer
(see par. 8042). When the inventoried quantity of an item differs from the verified custody
record balance, recounts and/or investigative research are required in accordance with par.
6069-2.
3. POST-INVENTORY ACTIONS. After the procedures in subpar. 2 have been accomplished,
additional actions are required as follows:
a. Shortages and unserviceable items discovered incident to inventory will be promptly
surveyed in accordance with pars. 5127-5134, with the exception of items valued less than
$100.
b. Inventory adjustments will be posted to the custody records in accordance with par.
8042.
c. Issue requests will be prepared and submitted to the Supply Officer for procurement of
any replacement items required.
d. A report of completion of inventory will be submitted to the Commanding Officer in
accordance with the following paragraph.
4. REPORT TO COMMANDING OFFICER. Upon completion of a controlled equipage
inventory, each department head will submit a letter report to the Commanding Officer, with a
copy to the Supply Officer. When controlled equipage is inventoried incident to a change of
department head, the letter report will be signed by both the relieved and relieving department
head. Letter reports will include the following information:
a. controlled equipage inventory has been completed;
b. surveys applicable to shortages and unserviceable items have been submitted (or the
reasons why they have not been submitted);
c. issue requests applicable to shortages and unserviceable items requiring replenishment
have been submitted to the Supply Officer (or the reasons why they have not been submitted);
d. list of excess controlled equipage items, including justification or authority for any
excess items desired to be retained.
1. GENERAL. The date and quantity entries in the inventory record section of original
custody records will be transcribed from the duplicate custody records used by department
heads or their representatives for conducting and recording their respective inventories. The
“Inventoried by” of original custody records will be signed either by the same person(s) who
attested the inventory entries in the department head’s duplicate custody records or by the
department head (the relieving department head, if a change of department head is involved)
or his designated representative. Any date or quantity entries that are transcribed erroneously
will be lined out and reentered correctly, and each corrected entry will be initialed by the
person who signs “Inventoried by”. The NAVSUP Form 306 contains an “Inventory record”
section which will be used for recording controlled equipage inventories with the following
exception:
a. When an inventory of controlled equipage is taken incident to a change of department
head, posting to the “Transaction Record” section is required in accordance with par. 8032-4.
The signature of the relieving department head will appear on the same line as the on hand
balance for which he is acknowledging custody. In such cases, the date of the inventory and
the quantity inventoried, as indicated in the department head’s duplicate custody record, will be
posted to the “Date” and “Balance” columns, respectively; the notation “INV (CDH)” (i.e.,
INVENTORY CHANGE OF DEPARTMENT HEAD) will be entered in the “Document No.”
column; and the signature of the relieving department head will be obtained in the signature
column.
2. INVENTORY ADJUSTMENTS. When the inventoried quantity of a controlled equipage
item does not agree with the applicable custody record balance, and recount or investigative
research does not reconcile the difference, a receipt or expenditure entry, as appropriate, is
required to adjust the custody record balance.
a. Gains. Prior to posting an inventory gain of controlled equipage, consideration will be
given to one or more of the following possibilities which, if existing and properly acted upon,
may reconcile the difference between the custody record balance and the inventory quantity:
(1) item may have been incorrectly counted;
(2) custody record may contain posting errors (see par. 6069-2);
(3) applicable receipt document(s) may not have been posted;
(4) item may have been received without documentation and no dummy invoice
prepared (see par. 4124);
(5) surveyed material awaiting turn-in or other disposition may have been counted;
(6) item may have been borrowed from and not returned to another department or
another activity;
(7) the inventory of the item may have been posted to the wrong custody record.
When the actual on hand quantity is greater than the verified custody record balance and the
difference cannot be reconciled, a gain by inventory (GBI) will be posted. The signature of the
responsible department head is required to acknowledge custody of the increased balance as
follows: [not applicable]
b. Losses. Prior to determining that an item of controlled equipage is missing,
consideration will be given to one or more of the following possibilities which, if existing and
properly acted upon, may reconcile the difference between the custody record balance and the
inventory quantity:
(1) item may have been incorrectly counted;
(2) custody record may contain posting errors (see par. 6069-2);
(3) applicable expenditure documents may not have been posted;
(4) item may have been transferred or disposed of without documentation;
(5) unserviceable material not yet surveyed may not have been counted;
(6) item may have been loaned to and not yet returned from another department or
another activity;
(7) the inventory of the item may have been posted to the wrong custody record.
When the actual on hand quantity is less than the verified custody record balance and the
difference cannot be reconciled, the expenditure of the deficient quantity must be documented
in a DD Form 200 in accordance with pars. 5127-5134. Such documentation also is required
for any unserviceable items which may be discovered during the inventory. If the survey
pertains to an item suspected of being stolen, the loss will be reported to the Naval
Investigative Service Headquarters (NISH), 2461 Eisenhower Avenue, Alexandria, VA 22314.
Additional guidance is provided in SECNAVINST 5500.4 (series). The date and number of the
expenditure document, the quantity expended, and the resulting balance will be posted in
accordance with par. 8032-4c (the term “loss by inventory” is not an authorized entry in
controlled equipage custody records). The signature of the responsible department head is
required to attest the expenditure and to acknowledge custody of the reduced balance. When
the inventory is taken incident to a change of department head, the department head being
relieved is responsible for the preparation of appropriate expenditure documents for missing or
unserviceable items, and for the posting of such expenditures to his duplicate custody records
(see sample below). [not applicable]