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Figure 5-2. Return of Merchandise to Vendor for a Cash Refund.
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Figure 5-3.—Auditing a survey.
MERCHANDISE   RETURNED   FOR   MA- TERIAL  OF  GREATER  VALUE.—  When  the money value of items received is greater than the money  value  of  items  exchanged  you  should prepare   a   DD   1155   showing   the   following information. 1.  New  item  description,  quantity,  unit  cost, and  total  money  value. expenditure  entry  on  the  NAVSUP  978  rather than  a  receipt  entry  on  the  NAVSUP  977.  You should  post  the  cost  value  of  the  receipt  on  the NAVSUP  978  (Journal  of  Expenditures)  in  the column  headed  Ship’s  Store—Other  Expenditures with  an  appropriate  notation  to  show  that  it  is a  credit  (or  negative  entry).  You  should  handle the  other  records  in  the  same  manner  as  for  a regular receipt. 2.  Money  value  of  material  returned. AUDITING   EXPENDITURES 3. New amount to be paid (which will be the difference  between  the  total  money  value  of  the new  items  less  the  money  value  of  the  returned merchandise   less   an   authorized   discount).   In addition  to  posting  the  items  to  the  appropriate records,  you  must  report  the  net  amount  of  the receipt in the Journal of Receipts (NAVSUP 977). MERCHANDISE   RETURNED   FOR   MA- TERIAL  OF  LESSER  VALUE.—  Ship’s  store items  may  not  be  exchanged  for  merchandise  of lesser  value.  When  returning  material  for  items of  lesser  value,  you  should  request  a  credit memorandum  or  a  cash  refund.  Procedures  for these  transactions  are  contained  in  your  NAVSUP P-487. RECEIPTS  FROM  OTHER  APPROPRIA- TIONS.—  The  ship’s  store  will  occasionally acquire  items  from  shipboard  sources.  Other Appropriations was mentioned earlier in chapter 4  as  a  minor  source  of  ship’s  store  stock.  The receipt  procedure  for  this  source  is  unusual  as  you will  post  the  cost  value  of  the  receipt  to  the Journal   of   Expenditures   (NAVSUP   978)   as   a credit  expenditure. Receipts  from  other  appropriations  are,  in effect,  “backed”  into  the  Navy  Stock  Account. Canned  fruit  juice,  for  example,  would  have originally been procured from commercial sources and   held   at   the   local   Navy   supply   center   in 17X4911  of  the  NSF.  Upon  requisition  by  your ship’s  food  service  officer,  the  canned  juice  was transferred to the ship’s store officer for end use in  17X1453.3140  MPN.  When  it  is  received  into ship’s  store  stock,  it  is  once  again  brought  into 17X4911 NSF. Rather than showing the same item being  received  into  NSF  twice,  it  is  entered  on  the records in such a manner that the overall receipt totals for the Navy Stock Account show the item only  once.  This  is  done  by  making  a  negative As  with  receipts,  you  should  audit  expenditure document  preparation,  posting,  and  distribution frequently to make sure ship’s store returns can be  done  accurately. Preparation Periodically, you should examine the various expenditure  documents  to  find  out  whether  the recordskeeper  is  observing  the  procedures  detailed in  the  NAVSUP  P-487. SURVEY.—   When  auditing  a  survey  docu- ment,  you  should  check  for  the  following  items (as  shown  in  fig.  5-3). Is   an   Expenditure   Invoice   Log   being properly  maintained  with  separate  series  numbers provided  by  the  supply  officer? Are  the  survey  items  expended  at  cost price? Are  the  retail  extentions  entered  on  the DD 200 for surveyed items that were in the retail store? Is the accounting data recorded correctly? Is  the  account  in  which  carried  always  51000 NSA? Is the correct appropriation charged in the accounting  data  (17X4911.2310  for  Navy  Stock Fund surveys; 17X8723.2301 for local ship’s store profit surveys; and 17X8723 GF for General Fund surveys)? Are  the  members  of  the  survey  board  the current appointees made by the commanding of- ficer  in  writing? TRANSFERS.—  In auditing a transfer, the DD  1149  should  be  checked  for  accuracy.  You 5-18

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