117.	Property Management -- Conducting Physical Inventories
The physical inventory must be performed by a team of at least two members designated by the Accountable Officer and the Property Custodian. Neither the Accountable Officer nor the Property Custodian may participate on the team. Each team member is required to sign a statement describing his/her role in the inventory process as briefly and accurately as possible. [cited in USAM 3-13.200]