West Virginia Code of State Rules
Agency 175 - Alcohol Beverage Control Commission
Title 175 - LEGISLATIVE RULE ALCOHOL BEVERAGE CONTROL COMMISSIONER
Series 175-06 - Bailment Policies and Procedures
Section 175-6-13 - Physical Count of Inventory
Current through Register Vol. XLI, No. 38, September 20, 2024
13.1. The ABCC is responsible for maintaining the accuracy of the perpetual computer inventory records. All transactions affecting the files are checked and verified for accuracy daily.
13.2. The ABCC will conduct a physical count of all products in the warehouse on a twice per year basis as of June 30 and December 31. Differences between the physical count and the perpetual records will be resolved by adjusting the perpetual records. Suppliers will be advised of any discrepancies found to affect the product they have in storage.
13.3. Supplier's representatives may perform a physical count of the supplier's inventory. Suppliers are required to make appointments at least 24 (twenty-four) hours in advance of the count time. Representatives may be asked by ABCC to display appropriate credentials prior to commencement of counting activities.