How often must a unit conduct a physical inventory according to Army regulations?

Units are required to conduct a physical inventory annually as dictated by Army regulations. This annual requirement ensures that inventory records accurately reflect the actual supplies and equipment on hand. Regular physical inventories are essential for maintaining accountability, identifying discrepancies, and ensuring effective supply chain management within the Army.

Conducting inventories on an annual basis allows units to adhere to financial management principles and regulatory compliance, which are crucial in military operations. While other frequencies might be useful in certain contexts, annual inventories strike a necessary balance between thoroughness and practicality, ensuring units are sufficiently maintaining oversight of their assets.