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.
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)?
the reason for the price change
correct accounting data used?
For each type of expenditure, you must also
check to see that quantities and totals are posted
to the applicable ships 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.
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
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
Are surveys to the Navy Stock Fund filed
on board with the surveying officer?
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
Each of these will be briefly discussed and the
appropriate references for detailed coverage will
All issues of ships 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 Ships 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 ships store should be limited to the follow-
ing circumstances or conditions:
1. For health and comfort items
2. To survivors of marine and aircraft
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 ships use (OPTAR)
8. For use in services activities