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US · guidance

BOP Program Statement 8331.03 § 5

SEGREGATION OF DUTIES

activein force · 2015-03-19 – presentact-effective-date

The AW/SOI ensures that only qualified personnel who are not otherwise involved in inventory

control or record-keeping perform the physical inventory. A two-staff-member count team

ordinarily performs inventories. If the composition of staff is insufficient for a location to

maintain an adequate segregation of duties using staff-only count teams, the location may use one

staff member and one inmate to make up a count team.

The use of one staff member and one inmate count team(s) is only valid for the following

inventory counts: cycle count, shop stock, control groups and WIP production orders over 120

days. Without exception, staff-only count teams are required for annual wall-to-wall inventories

of raw materials, sub-assemblies, work-in-process, finished goods, and fixed assets. When

conducting inventories, each member of the count team counts each item independently to ensure

count integrity.

History

PS 8331.03 dated 2015-03-19

Provenance

Source
bop.gov
Retrieved
2026-09-20
Edition
bop-ps-2026-09-20
Content hash
f8b776432542cbabce6032b248a3f62465a7cc34f73d49ad07d52f05d22a45e1
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