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Table  7-1.—Procedures  for  Ship’s  Store  Returns—Continued - 14237_161
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Forwarding of Original Returns
Make  certain  that  all  your  reporting  documents are legible. Remember, you must send the signed original and one copy of the Ship’s Store Balance Sheet   and   Profit   and   Loss   Statement   (NAV- COMPT  153)  with  the  required  substantiating documents  to  the  appropriate  FAADC. Make Up of Original (Forwarding) and Retained Returns When   assembling   and   substantiating   your returns, you should make up both your retained and forwarding returns together. This strategy will allow  you  to  double-check  all  figures  on  the substantiating  documents  and  to  make  certain  you have copies for both sets. When assembling your returns, make two stacks and compile both as you go  along,  making  sure  that  both  stacks  contain exactly  what  your  NAVSUP  P-487  requires. Table  7-1  was  presented  for  your  convenience. Carefully  read  through  the  information  in  the table.  Follow  the  sequence  given  when  you  are substantiating  and  assembling  your  ship’s  store returns. As indicated in the table, all documents that you  include  in  the  original  (forwarding)  returns you  will  also  include  in  the  retained  returns. information   in   your   retained   returns.   For example, all documents in the accountability file of  the  current  accounting  period  that  you  did not  include  in  the  original  returns  must  be included   in   the   retained   returns.   Any   list   of discrepancies,  as  required  in  NAVSUP  P-487, must   also   be   placed   in   the   retained   returns. However, do not file the ending inventories in the current retained returns. Carry the ending inven- tories  forward  into  the  accountability  file  of  the next  accounting  period. Arrangement of Original and Retained  Returns As   indicated   earlier,   the   original   and retained returns should be arranged in the same order. Whether the returns are prepared for sub- mission  or  for  filing,  the  arrangement  is  always the same. The  required  documents  that  must  be  included with   the   retained   returns,   but   not   submitted with  the  original  returns,  should  be  filed  at  the bottom  of  the  retained  returns.  In  the  case  of large  ships,  these  additional  documents  can  be maintained  in  a  separate  folder  or  box. The arrangement you should use for all returns However,  you  will  need  to  include  some  additional is  shown  below. 7-24

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