What should you do if an item cannot be located during a cyclic inventory?

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When a cyclic inventory can’t locate an item, treat it as a discrepancy in the accountability records. Start by documenting the missing asset and initiating an investigation to locate it—check all likely locations, verify with personnel who handled it, and review movement histories. Update the property records to reflect the discrepancy so the ledger stays accurate and auditable. If the investigation determines the item is lost or unaccounted for, file a missing property report per policy to trigger formal actions to recover the asset or report the loss. Escalation to legal authorities or further actions are only appropriate after the proper investigations and policy-directed steps have been followed and there is justification for criminal or formal liability. This process preserves accountability, maintains data integrity, and ensures there’s a clear, traceable path for recovery or reporting.