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
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 Ships StoreOther 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
2. Money value of material returned.
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. Ships 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
RECEIPTS FROM OTHER APPROPRIA-
TIONS. The ships store will occasionally
acquire items from shipboard sources. Other
Appropriations was mentioned earlier in chapter
4 as a minor source of ships 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
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
ships food service officer, the canned juice was
transferred to the ships store officer for end use
in 17X1453.3140 MPN. When it is received into
ships 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 ships store returns can
be done accurately.
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
Are the retail extentions entered on the
DD 200 for surveyed items that were in the retail
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 ships store
profit surveys; and 17X8723 GF for General Fund
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