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Figure 2-7.-DD Form 1348-1, an erroneous invoice.
Erroneous Invoice From Commercial
Sources.— When an invoice is received containing an
error of any dollar value, a corrected invoice should be
requested from the commercial vendor. The error will
be lined through without erasing the erroneous figure
and the correct amount will be inserted and posted to the
NAVSUP Form 1336 and the NAVSUP Form 367.
Upon receipt, the
retained returns.
Posting Receipts
When you are
corrected invoice will be filed with
posting receipts, there are two pieces
of information that must be transcribed to general mess
records. They are the quantity received and the value of
the receipt. Receipts are posted to the Record of Receipts
and Expenditures, NAVSUP Form 367; the Subsistence
Ledger, NAVSUP Form 335; the Stock Tally Card,
NAVSUP Form 209; and the Requisition Log, NAVSUP
Form 1336.
The total money value of each receipt document is
posted to the NAVSUP Form 367. The first entry is
always the inventory value carried forward from the
previous quarter. Next, each receipt document is posted
to the applicable page of the NAVSUP Form 335. A
separate page of the NAVSUP Form 335 is prepared for
each item carried in stock.
One difference you should notice is the unit price.
Stock food items have two unit prices, the fixed price
and the last receipt price. Since the purchase price for
food items on the commercial market fluctuates and the
general mess (GM) must operate on a fixed ration
allowance, the Navy Food Service Systems Office
(NAVFSSO) establishes a fixed price for most items that
are used in the GM. Thus, the same charge is made
throughout the accounting period for an item with a
fixed price regardless of the current market or last
receipt price. On the other hand, the last receipt price
and the date an item is received are entered in the spaces
provided to allow this price to be used to survey, transfer,
or sell items to private messes. Also, this price is used
to charge out items that do not have fixed prices to the
GM and to extend the inventory value.
The use of the Stock Tally Card, NAVSUP Form
209, is optional but strongly recommended. If the cards
are used, both the bulk storeroom storekeeper and the
jack-of-the-dust should maintain separate sets. When
both the issue and bulk storerooms are under the custody
of the same storekeeper, only one set of stock tally cards
needs to be maintained to show the total stock on hand
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