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Figure  5-5.—Auditing  an  issue.
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Figure 5-6.—Auditing a price change.
PRICE   CHANGE.—  In   auditing   a   price change,  you  should  examine  the  NAVSUP  983. You  should  carefully  check  the  form  by  keeping questions such as the following in mind. (See fig. 5-6.) Was  the  type  of  price  change  recorded  on the  NAVSUP  983? Does   the   NAVSUP   983   show   the   dif- ference between the original cost price and the new cost price and the difference between the original selling price and the new selling price, multiplied by  the  number  of  units  on  hand? Was a number assigned from the Number Control   Log   (NAVSUP   980)? Was entered  for Was Posting the   reason   for   the   price   change each  item? correct  accounting  data  used? For  each  type  of  expenditure,  you  must  also check to see that quantities and totals are posted to the applicable ship’s store records. You should spot check the Stock Record (NAVSUP 464) cards of  various  expended  items  to  ensure  that  the decrease  is  properly  recorded.  You  should  then check  the  Journal  of  Expenditures  (NAVSUP  978) against  expenditure  documents  to  make  certain the  total  cost  value  of  the  expended  items  is being posted to the appropriate column. For any expenditure  documents  containing  items  that  were in  the  retail  outlet  at  the  time  of  expenditure,  was the  retail  total  posted  to  the  Financial  Control Record  (NAVSUP  235)?  In  a  combined  opera- tion, of course, all expenditures would be posted to  the  Financial  Control  Record. Distribution Finally, you should check the various expend- iture files to learn whether documents are being properly distributed. You should use the appen- dixes of this rate training manual as an aid. Some of  the  questions  you  should  ask  yourself  are  listed below. Is  a  copy  of  each  document  to  which  an expenditure  invoice  serial  number  has  been assigned  filed  in  the  Expenditure  Invoice  File? Has a copy of each survey been forwarded to   the   appropriate F A A D C L A N T     o r FAADCPAC? Are surveys to the Navy Stock Fund filed on  board  with  the  surveying  officer? EXPENDITURES  OF OTHER SUPPLIES As   mentioned   before,   you,   as   duty   supply officer,   may   be   required   to   perform   certain functions  of  supply  that  go  beyond  your  rating. As  the  duty  supply  representative,  you  may  be requested   to   expend   supply   material.   An   ex- penditure,  in  supply  management,  is  one  of  the following   transactions.     Issue Transfer Survey Each  of  these  will  be  briefly  discussed  and  the appropriate references for detailed coverage will be stated. Issues All issues of ship’s store stock should be made at  cost  price  except  health  and  comfort  items. Issues of health and comfort items should be made at prescribed retail prices. All issues of standard Navy  clothing  items  must  be  made  at  standard issue prices. All health and comfort issues must be  made  from  retail  outlets  and  transactions  must be  posted  to  the  Ship’s  Store  Afloat  Financial Control  Record  (NAVSUP  235).  The  retail  and cost  prices  and  extensions  should  be  shown  on  the Requisition   and   Invoice/Shipping   Document (DD  1149)  covering  retail  items.  Issues  made  from the  ship’s  store  should  be  limited  to  the  follow- ing  circumstances  or  conditions: 1.    For  health  and  comfort  items 2.   To   survivors   of   marine   and   aircraft disasters 3.  To merchant ships in distress 4.    For  burial  of  the  dead 5.    To  Marine  Corps  personnel 6.    To the enlisted dining facility (general mess) 7.  For  ship’s  use  (OPTAR) 8.  For use in services activities 5-22

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