What procedure should a Unit Supply Specialist follow during a physical inventory?

The procedure that a Unit Supply Specialist should follow during a physical inventory involves counting all items and comparing the counts with hand receipts. This practice ensures accuracy in the inventory management process. By counting all items, the Unit Supply Specialist can verify the actual number of items in stock against what is recorded in the hand receipts, which serve as official documentation of the unit's equipment and supplies.

This thorough approach helps identify discrepancies, such as missing items or overages, allowing the specialist to take corrective actions. It also fosters accountability and provides a clear audit trail, which is essential for maintaining compliance with regulations governing military supply operations. This contrasts with other approaches like randomly selecting items, which might overlook critical discrepancies, or relying solely on past inventory records, which may not reflect current inventory levels. Estimating quantities based on usage doesn't provide a solid basis for maintaining accurate inventory records, as it may lead to inaccuracies and potential shortages or excesses. Thus, the correct procedure centers on a complete physical count and comparison with established hand receipts.