How often should physical inventories be conducted according to AR 735-5?

Physical inventories are essential for maintaining proper property accountability and ensuring that all items are accurately recorded and managed. According to AR 735-5, the correct frequency for conducting physical inventories is annually, or as determined by the commander’s policies. This flexibility allows commanders to tailor inventory schedules based on the specific needs of their unit and the types of property they manage.

Conducting inventories annually is a standard practice that aligns with best practices in property accountability, ensuring that discrepancies can be identified and addressed in a timely manner. Additional inventories may be conducted at any time if a commander feels it is necessary to maintain oversight or in response to specific circumstances such as high turnover rates, significant changes in personnel, or other logistical considerations.

Inventory practices that are more frequent, such as quarterly or monthly, can be cumbersome and may not be necessary unless dictated by the situation or a specific command requirement. Likewise, only conducting inventories when discrepancies are noted does not proactively support accurate accountability and could lead to significant issues if discrepancies go unrecognized for extended periods.