**SUBPART 108-27 INVENTORY MANAGEMENT**

**108-27.5107-3**

**108-27.51 ACCOUNTING REQUIREMENTS**

**108-27.5107 Stock control of forms, form letters and publications.**

**108-27.5107-1 Stock control system.**

\(a\) The stock control system used by the Forms and Publications Depot
will be prescribed by the Director, Office of Administration.

\(b\) Responsibility for stock control, replenishment and management of
inventories of all forms, form letters and publications will be as
follows:

\(1\) Chief, Administrative Division, or equivalent in DVB, DMA and
ODM&T field facilities.

\(2\) Publications in DM&S field facilities: Chief, Medical
Administration Service, or equivalent. Also see MP-1, part II, chapter
16, paragraph 5d(2).

\(3\) Forms and form letters in DM&S field facilities: Chief, Supply
Service, except where a facility does not have a Supply Service,
responsibility will be assigned to the service chief responsible for
publications.

\(c\) The stock control system used will be limited to the minimum
information required for ordering purposes and for control of
accountable forms. Such information will be maintained manually on VA
Form 90-2134, Stock Control Card.

\(1\) The minimum information necessary for control of other than
accountable forms will be entered on the form.

\(2\) The following additional controls will be exercised for
accountable forms:

\(i\) Entry of beginning and ending serial number on requisitions filled
by the depot.

\(ii\) Shipment in accordance with VA Catalog No. 1.

\(iii\) Verification by serial numbers of the quantity of accountable
items received by organizational elements; provision of information to
the Depot Officer, Forms and Publications Depot, on transfer of
accountable forms to another field facility to include the date of
transfer, quantity transferred, and serial number of forms.

\(d\) Low watermark (safety level) techniques will be used to signal
reorder points when such system is prescribed by appropriate officials
listed in paragraphs (a) and (b) of this section. Inventory levels will
be established to permit replenishment in accordance with the schedule
established by the Director, Publications Service. Local controls will
be established to prevent accumulation of excesses within the facility.

\(e\) If low watermark is used, the stock control card will be
maintained with the form, form letter or publication represented. The
card will be inserted in the form, form letter or publications stock at
the low water or replenishment level mark to signal reorder. When the
reorder mark is reached, the inventory control card will be removed and
set aside for analysis of requirements and replenishment on the next
regularly scheduled requisition cycle. Action will be posted and the
card will be returned to the appropriate replenishment level mark upon
receipt and warehousing of requested stock replenishment.

**VA MANUAL MP-2, SUBCHAPTER E**

**JULY 21, 1986**

**SUBPART 108-27 INVENTORY MANAGEMENT**

**108-27.5107-2 Issues.**

\(a\) Forms and form letters will be issued to services using the
following guidelines:

\(1\) Issue request listings may be established, if such listings
simplify and expedite issues sufficiently to justify their preparation
and maintenance.

\(2\) Normally issues of forms and form letters should be made at least
once each quarter, but not more frequently than required with
consideration of available storage space in the using department.

\(b\) Over-the-counter issues without written request are permissible.

\(c\) Self-service areas may be established with suitable storage space
is available. Users may select their requirements from the self-service
area without documentation. Accountable forms will not be stored in
these areas.

**108-27.5107-3 Adjustments.**

Inventory adjustment necessitated by excess and obsolete stocks will be
made according to the following:

\(a\) Excess current forms, form letters (not overprinted) and standard
forms consisting of unbroken cartons or more than 1,000 sheets or sets
will be reported to the Forms and Publications Depot indicating the
revision date of each excess item. Disposition instructions will be
furnished by the Depot Officer, Forms and Publications Depot.

\(b\) Accountable forms in excess of a year\'s supply will be reported
to the Forms and Publications Depot, citing the form number(s) and the
beginning and ending serial number(s) of the form(s). Disposition
instructions will be furnished by the Depot Officer, Forms and
Publications Depot.

\(c\) Excess publications (except manuals, correspondence and training
guides, pamphlets and bound volumes) will be disposed of by the most
economical means and requirements

End of Page 27.51-13

adjusted accordingly. Excess manuals, correspondence and training
guides, pamphlets and bound volumes will be disposed of in accordance
with appropriate records control schedules.

\(d\) Obsolete forms (other than accountable forms), form letters,
publications and small quantities (less than 1,000) of current forms and
form letters no longer used by the facility will be disposed of by the
most economical means.

\(e\) Accountable forms which have been declared obsolete will be
disposed of by burning, cutting, macerating, pulping or shredding under
the direct supervision of the accountable issuing officer and one
witness designated by the facility head. A record will be made showing
the form(s), number(s), beginning and ending serial number(s), and the
place, date and manner in which the form(s) were destroyed. The original
of this record bearing the signatures of the destroying official and the
person witnessing the destruction will be forwarded to the Forms and
Publications Depot.

**VA MANUAL MP-2, SUBCHAPTER E**

**JULY 21, 1986**

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