If you are on a ship without a Supply Corps
officer, you should forward the original and one
copy of each expenditure document to the
appropriate FAADC at the end of the month.
You should post expenditures only to an
Expenditure Invoice Log and to the Stock Tally
(NAVSUP 209) cards. There is no Journal of
Expenditures (NAVSUP 978) on a ship without
a Supply Corps officer.
You must carry out surveys of ships store
stock by a formal survey. You should make all
survey expenditures of ships store stock at the
unit cost price on the Report of Survey (DD 200).
You will not prepare surveys for money value
Since ships without Supply Corps officers
generally have one person in charge of both the
bulk storeroom and the retail store, a breakout
document is not required. However, issues for use
to the barbershop or laundry must be documented
on an Intrastore Transfer Data (NAVSUP 973).
Other types of issues, such as gratuitous issues and
issues for health and comfort items, are discussed
in detail in the NAVSUP P-487,
SALES TO NAVY EXCHANGES
On a ship without a Supply Corps officer
assigned, you can expend ships store stock by
sales to Navy exchanges. Sales of stock from your
ship can be made to Navy exchanges by mutual
agreement except in the case of tax-free tobacco
You cannot sell tax-free tobacco
products to any Navy exchanges located in the
For products other than tax-free tobacco, you
can use sales to Navy exchanges to dispose of
excess ships store stock. On each invoice
concerning a sale to a Navy exchange, you must
enter the following statement.
Make checks payable to the Treasurer of
the United States.
Details concerning procedures you should
follow for making sales to Navy exchanges from
a ship without a Supply Corps officer assigned
are found in the NAVSUP P-487.
Up until now, you have probably been in-
volved with the routine maintenance of ships
store stock and sales records, invoices, dealers
bills, and other standard records. As a senior
Ships Serviceman, you will find that the scope
of your work will increase in terms of control,
accountability, and responsibility. From the time
ships store stock is ordered until after it is
expended from the records, you may be govern-
ing the accuracy with which the stock is main-
tained and accounted for in the records. Your
span of control will increase as you begin to
supervise the work of other people as they
perform the routine receipt and expenditure tasks
that are so important for a successful ships store
operation. Your responsibilities will increase as
you make certain your people are performing
their duties correctly and an accurate accounting
exists for all stock in and out of your ships store.
Your accountability will increase as you begin to
audit the procurement, receipt, and expenditure
documents and records for your ships store stock.
Just as you must verify the accuracy of your
records, you will also use this information for
your internal stock and financial reports.
In your responsibilities for the receipt and
expenditure of ships store stock, you must
become a successful auditor and supervisor. Your
success at these duties will depend largely upon
your knowledge of the correct procedures and
your ability to make certain they are being
followed correctly. The information presented in
this chapter and in the references cited was
designed to help you accomplish these goals.