【国外标准】 Standard Practice for Administrative Control of Property (Withdrawn 2011)

A physical inventory is a form of an assessment or audit. While inventories can take many forms, organizations should ensure that the information resulting from the inventory has a value to the organization, which is at least equal to, if not in excess of, the costs of conducting the inventory.Inventories involve significant time to plan, execute and reconcile, involve significant property staff, and disrupt mission operations.Effective property control techniques are critical to reduce or eliminate the impact of lost, damaged and destroyed property and to ensure compliance with accepted practices concerning property accounting.The following results should be achieved as the result of an inventory:4.4.1 Verification that property on record is on-hand in the physical location assigned, in the proper custodial area in serviceable condition, and is assigned an organization identification control number.4.4.2 Identification of unrecorded property so that it can be reconciled to property and financial records and assigned for reuse.4.4.3 Location and identification of missing items.4.4.4 Reconciliation of custodial, accountable property, and financial records for miscoded, missing or items in need of repair.Positive inventory results when measured in accordance with Practice E 2132 are a key measure of the overall health and effectiveness of a property control system.1.1 This practice covers the management of administratively controlled movable, durable property.1.2 Generally, organizations should establish and maintain control of such property inventories in a manner that will strike a balance between the costs of control and the risks of sustaining incidents of lost damaged or destroyed property.1.3 The creation and maintenance of cost effective property management systems is of vital concern, and the costs of inventory control used to identify and locate property should be continually assessed against the physical inventory results.1.4 The cost effective and timely identification and location of property assets is a critical economic factor in the success of any organization.