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store officer should put all such copies under lock
and key. The authorized inspector’s copy is given
to the recordskeeper who will extend that copy
plus all other copies in the Outstanding Purchase
Order File or Requisition File. The recordskeeper
should then detach one copy (any copy except the
original of the authorized inspector’s copy) to use
for posting.
Discrepancies in counting between the
authorized inspector and the bulk storeroom
operator should be rare events. When they do
occur, immediate investigative action should be
taken by the ship’s store officer or the leading
petty officer. When unresolved, differences in
counting may result in items being surveyed. If
you try to maintain proper security throughout
the receiving process, discrepancies should be few.
Posting
The detailed procedures for posting receipt
documents to the Journal of Receipts, Financial
Control Record, and the Stock Record are con-
tained in the NAVSUP P-487 and the Ship’s
Serviceman 3 &2, module 2. As an auditor, you
should establish a system by which you can
examine the receipt procedures used by the
recordskeeper. You can refer to the checklists in
the appendixes of your NAVSUP P-487. Some
of the questions you should ask are those that
should be asked in any receipt audit.
l Have all vouchers been extended correctly
at cost and selling price?
. Does the amount posted to the Journal of
Receipts represent the basic cost of the merchan-
dise plus transportation, less credit memos (if
any), less discount?
. Are consecutive receiving numbers
assigned to each receipt document beginning with
the number 1 each accounting period?
. Are receipt amounts posted to the correct
column of the Journal of Receipts (NAVSUP
977)?
. Does the total of the Journal of Receipts
columns agree with the cost total of the Receipts
from Purchase and Receipts from O.S.O. files?
l Are receipts posted to the Financial Con-
trol Record (NAVSUP 235) at retail price only
in a combined operation?
l Are receipt quantities posted to the
applicable stock record card?
l For a separate operation, is the receipt
quantity posted to the Balance in Bulkroom or
Warehouse column of the stock record card?
l Are changes in the unit of issue, descrip-
tion, cost price, or selling price recorded on the
stock record card?
l Is the posting copy of the receipt document
initialed to show all posting has been done?
l Is the date received posted to the Purchase
Order Log or to the Requisition Log?
Processing Dealers’ Bills
Normally, a dealer’s bill accompanies the pro-
cured material or arrives by mail shortly
thereafter. When a dealer’s bill does not come
with the merchandise, you should contact the
vendor as soon as possible so payment can be
made within the prescribed time. (In most cases,
the prescribed item limit is 10 days after receipt
of the material.) Whenever you receive a dealer’s
bill, you should check it against the original in-
spection copy of the DD 1155 (Ship’s Store). If
both documents agree, the original and three
copies of the dealer’s bill and the original and one
copy of the DD 1155 (Ship’s Store) should be sub-
mitted to the nearest paying activity for prepara-
tion of the NAVCOMPT 2277. (One of these
copies must bear the authorized inspector’s
original certification.) Remember, the submission
of these documents must take place within 10 days
from the date of receipt of the merchandise or
the dealer’s bill, whichever is later.
Discounts
Whenever dealers’ bills offer discounts, you
must make certain the discounts are taken within
the prescribed time limits. The discount usually
begins on the date the material is delivered or on
the date a properly certified invoice is received in
the appropriate Navy activity, whichever is later.
Each dealer’s invoice that offers a discount should
be identified by a NAVCOMPT 442 stapled in the
upper left corner. You should make certain this
action is taken even if the discount has already
been lost, In fact, checking to make certain this
identification procedure has been carried out
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