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The ships store officer reviews all entries,
checks amounts deposited with the disbursing
officer, and initials all entries in both the
NAVSUP Forms 469 and 470 to indicate they
have been checked. In ROM operations, the ships
store officer will additionally check to make sure
cash collections are entered correctly.
CASH SALES INVOICE
A memorandum cash sales invoice deposit of
cash with the disbursing officer (DD Form 1149)
is prepared monthly to substantiate cash receipts
from sales. It is also prepared when the ships
store officer or disbursing officer is relieved, or
when cash is deposited with a different disbursing
officer. Any time a cash sales invoice is prepared,
the ships store officer verifies the NAVSUP
Forms 469 and 470 to make sure figures on the
cash sales invoice match with the figures on the
NAVSUP Forms 469 and 470 and the figures
entered in the ROM system.
The cash sales invoice is normally prepared by
the ships store recordskeeper for signing by the
disbursing officer. In ROM operations, the ROM
system automatically totals cash collections and
will print the DD Form 1149 when required. In
manual records after the NAVSUP Form 469 is
balanced and closed out for all sales outlets, the
collection agent forwards all information to the
sales office for preparation of the cash sales
invoice.
Figure 3-8 is an example of a cash sales
invoice. Look at the figure and study each entry.
The amount of cash from retail sales includes cash
collected for the month from retail stores and
vending machines other than drink vending
machines such as candy, cookie, and cigarette.
When standard Navy clothing is sold through the
same register as ships store stock, and the cash
register does not have departmental keys, the retail
sales figure for the first 3 months of the
accounting period will include standard Navy
clothing sales. At the end of the accounting
period, an inventory is taken of all standard Navy
clothing. The total inventory is included on the
Journal of Expenditures, NAVSUP Form 978,
and the cost of standard Navy clothing sales will
be forced in closing out the NAVSUP Form 978.
Enter this force figure as cash from standard Navy
clothing sales on the cash sales invoice, DD Form
1149, for the final month of the accounting
period.
The ROM system will automatically compute
standard Navy clothing sales at the end of the
accounting period based on the inventory of all
department code L-1 items entered. ROM will
post all records that apply and adjust the sales
figure on the DD Form 1149.
If the sales of standard Navy clothing are
through a register separate from sales received
from ships store stock, then enter the cash
collected from standard Navy clothing sales each
month of the accounting period. Cash collected
from drink vending machine sales is the actual
cash collected from drink vending machine sales.
Cash from snack bar sales is the cash collected
from snack bar sales including retail and manu-
factured items. Cash from bulk sales is the total
cash collected from bulk sales. Cash collected
from amusement machines includes all cash
collected from amusement machines. Rebate
checks from exchange catalog sales include the
total amount of all rebate checks received from
the Navy Resale and Services Support Office for
exchange catalog sales. Contributions and service
charges include the total amount of funds received
from contributions to ships store profits,
including service charges collected and profits
from sales of travelers checks.
COMMON CASH COLLECTION
ERRORS
Most errors made in cash collection are due
to using improper cash collection procedures.
Since the cash and receipts must always balance,
there is no room for errors in cash collection.
The Navy audit service recently did an audit
of ships store afloat. It was discovered that cash
collection agents did not properly collect and
record all cash from retail sales, amusement
machines,
vending machines, and change
machines. Cash collections were not made daily,
posted to the cash register record, or verified by
the ships store officer. The following are
common errors made in cash collection:
Cash is not collected at the end of each
business day except as authorized in the NAVSUP
P-487.
All cash including change fund is not
collected from the retail store or snackbar when
it will be closed for a period of more than 72
hours.
A Cash Receipt Book, NAVSUP Form
470, is not maintained for every sales outlet,
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