An automatic adjustment for a pilferable item occurs when the record balance does not agree with the recount quantity and the dollar value of the adjustment is less than which amount?

The correct answer is that the dollar value of the adjustment must be less than $100 for an automatic adjustment for a pilferable item to occur. This threshold is established to allow for routine discrepancies that can arise due to minor errors in counting, processing, or record-keeping.

In the context of material management and inventory control, pilferable items are particularly sensitive since they are more susceptible to theft or loss. Therefore, policies are put in place to ensure that any discrepancies needing acknowledgment or adjustment are not overly burdensome to address. When the adjustment amount is below this defined threshold, the system allows for an automatic correction to streamline inventory management processes and maintain accurate records without the need for exhaustive investigations for minor variances.

If the adjustment were to be considered above this threshold, it could warrant additional scrutiny and verification to ensure that the issue is addressed appropriately, which is why the limit is set at $100. This practice helps maintain the integrity of inventory control while recognizing that minor discrepancies are a normal part of operations.