Stocktaking Surplus

Movable property found to be present on physical stocktaking although it is not in the contracting authority's inventory or records. This is shown separately in the movable property management account and the necessary entry is made. It may arise from acquisition outside a tender, incorrect recording, confusion over donations or transfers, or record-keeping errors in previous periods. Movable property whose source cannot be explained nevertheless carries a risk for the reliability of the authority, which should take systematic measures to prevent this.