Headquarters
Department of the Army
Washington, DC
23 March 2017
*Army Regulation 740-26

Effective 22 March 2013

Storage and Supply Activities

Physical Inventory Control

By Order of the Secretary of the Army:

MARK A. MILLEY
General, United States Army
Chief of Staff

GERALD B. O'KEEFE
Administrative Assistant to the
Secretary of the Army

History. This regulation was certified current on 23 March 2017. Aside from an update of Army signature authority (title page); office symbols (title page and I-6); references DSCA 5105.38-M and DODMDODMDepartment of the Defense Manual 4140.01 (para 2-6d and app A); and removes obsolete references: DOD 4140.1-R, DOD 5105.38-M, TB 380-41, and DA PamDA PamDepartment of the Army Pamphlets 25-380-2 (paras 1-5c(1)(f), 2-6d, 2-10e, E-5, and app A), no other changes were made to certify the currency of this regulation. No content has been changed.

Summary. This regulation includes policy and guidance for conducting inventories, inventory control, and

accountability of materiel in storage activities.

Applicability. This regulation applies to the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.

Proponent and exception authority.

The proponent of this regulation is the Deputy Chief of Staff, G-4. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through

their higher headquarters to the policy proponent. Refer to AR 25-30 for specific guidance.

Army internal control process. This regulation contains internal control provisions in accordance with AR 11-2 and identifies key internal controls that must be evaluated (see app I).

Supplementation. Supplementation of this regulation and establishment of command and local forms are prohibited without prior approval from the Deputy Chief of Staff, G-4 (DALO-SPS), 500 Army Pentagon, Washington, DC 20310-0500.

Suggested improvements. Users are invited to send comments and suggested improvements on DA FormDA FormDepartment of the Army form 2028 (Recommended Changes to Publications and Blank Forms) directly to Deputy Chief of Staff, G-4 (DALO-SPS), 500 Army Pentagon, Washington, DC 20310-0500.

Distribution. This regulation is available in electronic media only and is intended for command levels C, D, and E for the Active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

*This regulation supersedes AR 740-26, dated 12 March 2003.

Accounting Branch

Table