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77. Are adequate cash-handling procedures in effect?
78. Are tailor shop records adequate to be used in connec-
tion with claims for lost articles as a production record?
79. Is an adequate vending machine cost control established?
Are separate Vending Machine Control Records (NAVSUP
236) maintained for each drink vending machine?
80. Is the handling of cash from sales in vending machines
satisfactory?
81. Determine whether or not the officers and enlisted men
consider the service activities to be rendering efficient and
courteous service.
RETURNS
82. Is the set of retained returns for the previous accounting
period complete?
83. Was the Ship’s Store Balance Sheet and Profit and Loss
Statement (NAVCOMPT 153) properly prepared and
rendered on time?
84. Are inventories recorded in ink or indelible pencil on
Ship’s Store Inventory Count Sheets (NAVSUP 238)?
85. Are inventories taken and certified by authorized person-
nel at the times required?
86. Are the Journal of Receipts (NAVSUP 977) and
Journal of Expenditures (NAVSUP 978) properly main-
tained and closed out?
87. Are the stock records properly closed out?
88. Is the Financial Control Record (NAVSUP 235) properly
maintained and closed out?
MOST COMMON SMI DISCREPANCIES
1. Funds in excess of $50 were left in the cash register overnight.
2. The Cash Register Record was not properly closed and balanced at the
end of each month.
3. Cash register overages and shortages of $1 or more were not investigated
and explained.
4. The original of the inventory was not placed under lock and key by the
ship’s store officer immediately upon completion of the closeout procedure.
5. The ship’s store officer’s original rough inventory was not verified with
the office records storekeeper’s working copy.
AII-6
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