Which term describes the entity used to identify ownership during wall-to-wall inventories?

• A. Manager
• B. Inspector
• C. Auditor
• D. Custodian

Answer: (D)

Ownership identification during a wall-to-wall inventory hinges on who is responsible for the property. A custodian is the person or entity designated to hold physical control and maintain accountability for the items; they know who owns each item and ensure the records reflect that ownership. In the inventory, the custodian verifies that each item is correctly labeled and accounted for, and they resolve discrepancies to keep ownership codes aligned with property records. The other roles serve different functions—management oversees operations, inspectors verify condition and presence, and auditors review records for accuracy and compliance—while the primary focus of ownership during the count rests with the custodian.