Stocktaking Deficit

Movable property that is present in the contracting authority's inventory or records but cannot be found on physical stocktaking. This is one of the most important indicators giving rise to suspicion of loss, improper use or misappropriation of goods procured through a tender. Stocktaking deficits are shown separately in the management account and may, according to their cause, lead to compensation, write-off or penalty processes. The authority should take systematic measures to prevent this.