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Receipts of Shipments Without  Invoices
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Fast Pay Procedures - 14237_90
store officer should put all such copies under lock and key. The authorized inspector’s copy is given to  the  recordskeeper  who  will  extend  that  copy plus all other copies in the Outstanding Purchase Order File or Requisition File. The recordskeeper should then detach one copy (any copy except the original of the authorized inspector’s copy) to use for  posting. Discrepancies   in   counting   between   the authorized   inspector   and   the   bulk   storeroom operator  should  be  rare  events.  When  they  do occur,  immediate  investigative  action  should  be taken  by  the  ship’s  store  officer  or  the  leading petty   officer.   When   unresolved,   differences   in counting  may  result  in  items  being  surveyed.  If you  try  to  maintain  proper  security  throughout the  receiving  process,  discrepancies  should  be  few. Posting The  detailed  procedures  for  posting  receipt documents  to  the  Journal  of  Receipts,  Financial Control  Record,  and  the  Stock  Record  are  con- tained  in  the  NAVSUP  P-487  and  the  Ship’s Serviceman  3  &2,  module  2.  As  an  auditor,  you should   establish   a   system   by   which   you   can examine  the  receipt  procedures  used  by  the recordskeeper. You can refer to the checklists in the  appendixes  of  your  NAVSUP  P-487.  Some of  the  questions  you  should  ask  are  those  that should  be  asked  in  any  receipt  audit. Have all vouchers been extended correctly at  cost  and  selling  price? Does  the  amount  posted  to  the  Journal  of Receipts represent the basic cost of the merchan- dise  plus  transportation,  less  credit  memos  (if any),  less  discount? Are   consecutive   receiving   numbers assigned  to  each  receipt  document  beginning  with the  number  1  each  accounting  period? Are  receipt  amounts  posted  to  the  correct column   of   the   Journal   of   Receipts   (NAVSUP 977)? Does  the  total  of  the  Journal  of  Receipts columns agree with the cost total of the Receipts from  Purchase  and  Receipts  from  O.S.O.  files? Are  receipts  posted  to  the  Financial  Con- trol  Record  (NAVSUP  235)  at  retail  price  only in  a  combined  operation? Are   receipt   quantities   posted   to   the applicable  stock  record  card? For  a  separate  operation,  is  the  receipt quantity  posted  to  the  Balance  in  Bulkroom  or Warehouse  column  of  the  stock  record  card? Are  changes  in  the  unit  of  issue,  descrip- tion,  cost  price,  or  selling  price  recorded  on  the stock  record  card? Is the posting copy of the receipt document initialed  to  show  all  posting  has  been  done? Is the date received posted to the Purchase Order  Log  or  to  the  Requisition  Log? Processing Dealers’ Bills Normally, a dealer’s bill accompanies the pro- cured   material   or   arrives   by   mail   shortly thereafter.  When  a  dealer’s  bill  does  not  come with  the  merchandise,  you  should  contact  the vendor  as  soon  as  possible  so  payment  can  be made within the prescribed time. (In most cases, the prescribed item limit is 10 days after receipt of the material.) Whenever you receive a dealer’s bill,  you  should  check  it  against  the  original  in- spection  copy  of  the  DD  1155  (Ship’s  Store).  If both  documents  agree,  the  original  and  three copies of the dealer’s bill and the original and one copy of the DD 1155 (Ship’s Store) should be sub- mitted to the nearest paying activity for prepara- tion   of   the   NAVCOMPT   2277.   (One   of   these copies   must   bear   the   authorized   inspector’s original certification.) Remember, the submission of these documents must take place within 10 days from  the  date  of  receipt  of  the  merchandise  or the  dealer’s  bill,  whichever  is  later. Discounts Whenever  dealers’  bills  offer  discounts,  you must  make  certain  the  discounts  are  taken  within the  prescribed  time  limits.  The  discount  usually begins on the date the material is delivered or on the date a properly certified invoice is received in the appropriate Navy activity, whichever is later. Each  dealer’s  invoice  that  offers  a  discount  should be identified by a NAVCOMPT 442 stapled in the upper  left  corner.  You  should  make  certain  this action  is  taken  even  if  the  discount  has  already been  lost,  In  fact,  checking  to  make  certain  this identification   procedure   has   been   carried   out 5-5

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