Receipt When COMSEC material is issued to a watch station, the area must be occupied and operated on a 24-hour, 7-day-a-week basis; an 8-hour, 5-day-a-week basis;  or  any  similar  basis  (for  example,  combat information   center   (CIC)).   COMSEC   material received at a watch station must be signed for on a local custody   document. When you are on duty, the watch supervisor is responsible for all the COMSEC material listed on the watch-to-watch  inventory.  Additionally,  any  required page checks will be conducted prior to assuming responsibility for the listed COMSEC material. Any  inventory  discrepancies  found  must  be reported immediately to the CMS custodian or an alternate custodian in accordance with CMS 1 and also logged in the RADAY log. CMS Inventory Each time a watch section changes, the oncoming watch supervisor and a witness must inventory all COMSEC  material  held  at  a  watch  station.  Two-person integrity  must  be  maintained  at  all  times  during  the inventory.  When  you  inventory  COMSEC  material, you must do the following: Account for all keying material and page-check open keying packages; Visually inventory all COMSEC equipment and account for equipment by quantity; and Page-check all COMSEC publications. The inventory sheet must list COMSEC material by short  title,  edition,  and  accounting  number  (if  any). Both persons must sign the inventory sheet. CMS 1 outlines  the  requirements  for  inventorying  COMSEC material. COMSEC Material Accounting Reports COMSEC  material  accounting  reports  provide  an audit trail for all accountable COMSEC material. Reports may be prepared manually or be computer- generated.   There   are   specific   requirements   for submitting all reports, including where they go and who they go to. These requirements are found in CMS 1. The following reports are briefly described as to their general use. This list is not all-inclusive. 1 . 2 . 3. 4 . 5 . Transfer Report— Used to document and report the transfer of COMSEC material from one CMS account to another or one holder to another. Destruction Report—  Used to document or report  the  physical  destruction  of  COMSEC material. The destruction must be witnessed by two  appropriately  cleared  and  authorized persons.   The   report   must   be   completed immediately after the material is destroyed. Destruction reports are not normally submitted to DCMS unless directed to do so by DCMS. a. Local destruction— Destruction will be documented  and  retained  locally  using  a  SF 153, or a locally prepared equivalent form (CMS   25).   Top   Secret   and   Secret destruction reports must be kept for 2 years. Local  destruction  records  are  mandatory  for all AL 1 and 2 COMSEC, regardless of classification, and optional for AL 3 and 4 COMSEC  material  classified  Confidential and below. Receipt Report— Used to document or report receipt  of  COMSEC  material  (usually  used  with a transfer report). Inventory  Report—  Used  to  document  and report the physical inventory of COMSEC material.   There   are   three   types   of   CMS inventories. Fixed-cycle (FC), Special, and Combined. a. b. c. Fixed-cycle inventory is to ensure that all accounts  satisfy  the  national  requirements for a semiannual inventory of keymat and an annual   inventory   of   equipment   and publications. Special SF 153 inventory is to satisfy the Navy  requirement  to  conduct  and  document the  mandatory  Change  of  Command  and Custodian   inventories. Combined   SF   153   inventory   may sometimes be used for both the requirements for a Fixed-cycle inventory and a Special inventory. CMS 25 ONE-TIME KEYING MATERIAL DESTRUCTION REPORT— This report is a two-sided document used to record destruction of   individual,   one-time   keying   material segments  of  COMSEC  material.  Side  one  is numbered 1-31 for daily use; the reverse side 3-3