Physical inventories are required to assure reconciliation of accountable personal property on hand with the quantities on the property accountability records. Inventories will generally be performed every two years. In addition, they are required upon the change of a U.S. Attorney (Accountable Officer), an Administrative Officer (Property Custodian), and the Violent Crime Task Force Property Custodian. The outgoing individual must conduct a physical inventory prior to departing. The incoming individual is not required to conduct an inventory on arrival, but is advised to do so if at all possible.
[cited in JM 3-13.200]