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