Drug-store operator CVS ( CVS) disclosed that its controller and treasurer have resigned following a probe into a 2000 inventory transaction. In addition, the Securities and Exchange Commission has launched an informal inquiry into the matter, CVS said in its annual report filed Tuesday. The transaction in question relates to accounting entries made regarding the transfer of excess plush toy collectible inventory to a third party. CVS said it received $42.5 million in barter credits in the deal, and made a cash payment of $12.5 million to the third party. An internal review launched in December found that various aspects of the company's accounting for the transaction were incorrect, CVS said, though no adjustments to its financial statements are needed. The review was presented to CVS' board March 10, and the company's controller and treasurer resigned after the audit committee reached its conclusions, CVS said. David Rickard, CVS's chief financial officer and chief administrative officer, will serve as interim principal accounting officer. The company said the SEC's inquiry is ongoing, and it is continuing to respond to the commission's staff requests. CVS shares dropped 77 cents, or 2.5%, to $29.80 in after-hours trading.