1. Purchase contracts provide for delivery-linked payments, the return of damaged goods and penalties for any deviations in fulfilment of the contract, other than in situations of force majeure.

2. Transporters and handling agents assume total liability for food commodities in their care and reimburse any losses.

3. Storage facilities are safe and clean, and protect food commodities from damage and/or loss.

4. Steps are taken at all levels to minimise commodity losses.

5. All losses are identified and accounted for.

6. Commodities in damaged containers are salvaged as far as possible.

7. Commodities are inspected at regular intervals and any suspect commodities are tested. Unfit items are certified and disposed of in accordance with clearly defined procedures and national public health regulations. Recycling of unfit commodities into the market is avoided.

8. Physical inventory counts are undertaken periodically by knowledgeable persons in the area of inventory management not associated with the project under review, and are reconciled with stock balances.

9. Summary inventory reports are compiled at regular intervals and made available to all stakeholders.

10. Waybills properly document all commodity transactions.

11. Stock ledgers provide details of all receipts, issues and balances.

12. Auditing, including process management auditing, is carried out at all levels of the supply chain.

13. Vehicles used to carry food commodities are in good running order; cargo spaces have no protruding edges that may damage packaging and are adequately protected from bad weather (e.g. by tarpaulins).

14. Vehicles do not carry other commercial and/or hazardous materials along with food commodities.

15. Vehicles have not carried hazardous materials in the past and there are no residues.

Sources: WFP, Emergency Field Operations Pocketbook (2002) and CARE, Food Resource Management handbook.