The general ledger control account for stores shall be supported by detailed card records to adequately identify the units of property, the costs of which are charged to the stores account, provide a permanent record of the acquisition and disposition of all stores items, and provide information needed for inventory control and management purposes. These records shall be subject to both internal and external audit, and all entries made therein must be adequately supported by valid acquisition and disposal documents.

History: Rule 3-78, eff 17 Apr 78, 300 GASM § 8.2.