Inventory discrepancies above the threshold defined in the site procedure are analyzed and explained by the inventory manager who sends his analysis to the Finance responsible assigned. 

• The Finance responsible assigned identifies items that require a second count according to the rules defined in the site procedure. As far as possible, it is a different count team who performs the second count. 
• The results of the second count are recorded, and if necessary a third count can be asked. Otherwise a definitive list of inventory discrepancies is sent to the inventory manager. 

The analysis and final list of inventory count discrepancies are

• Signed off and dated by the inventory manager and the Finance responsible assigned,
• Archived as inventory supporting documentation as part of the accounts adjustments documentation.