Make certain that all your reporting documents
are legible. Remember, you must send the signed
original and one copy of the Ships 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 ships store
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
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 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.