Resource | Legislation
Section 32 of Public Law 320 and Related Laws

Section 32 OF PL 320, 74TH Congress
As Amended Through PL 110–246, Effective May 22, 2008] 

Sec 32 of P.L. 320
Resource | Policy Memos | FNS-GD-2006-0032
Annual Physical Inventory-Reconciliation of Book Inventory to Physical Inventory

This memorandum provides instructions on how to reconcile the physical inventory conducted at a distributing agency- or subdistributing agency-level storage facility with the book inventory required to be maintained for that facility.

FD-058
Resource | Policy Memos | FNS-GD-2006-0009
Annual Physical Inventory - Reconciliation and Offsetting

This memorandum provides guidance on how to reconcile physical and book inventories as part of the required annual physical inventory of distributing agency and sub-distributing agency storage facilities, and provides guidance on offsetting inventory shortages and overages that are identified during the reconciliation process.

FD-052