bulk storeroom is illustrated in figure 6-2. The
ships store officer is responsible for this
verification. If desired, the ships store officer may
designate another qualified person and the
recordskeeper to verify the balances. The bulk
storeroom custodian cannot assist the records-
keeper in verifying the balances. Differences
found between the inventory total and the balance
on the NAVSUP Form 464 must be examined.
If errors are found in the inventory, the NAVSUP
Form 238 must be changed and initialed by all
personnel who participated in the inventory. If
the error is not in the inventory, all receipt and
expenditure documents posted to the NAVSUP
Form 464 must be checked for accuracy by the
office recordskeeper. In some instances, the
difference may be a posting error. Differences that
cannot be resolved must be included on the dis-
crepancy list, which we discuss later in this chapter.
VERIFICATION OF BULK
STOREROOM COUNTS IN ROM
the physical counts of
inventory are entered in the ROM system via the
ROM inventory function. Only those personnel
designated by the ships store officer enter
inventory counts into the ROM system. Once the
inventory counts have been entered, the smooth
inventory listing is printed. The ships store
officer, or another person designated by the ships
store officer, verifies that the actual inventory
counts match the quantities on the smooth inventory
listing. The ROM system matches the inventory
quantities entered to the bulk storeroom balances
on the NAVSUP Form 464. The inventory differ-
ence listing is then printed and examined, If errors
are found in the inventory, they are corrected on the
inventory worksheet and initialed by all personnel
participating in the inventory. All corrections are
entered in the ROM inventory function, and the
corresponding inventory count sheet is reprinted.
The original inventory will indicate what
corrective action was taken for discrepancies.
At the end of the accounting period, the
following will be carried as part of the inventory:
1) the dollar value of credit memorandums that
have not been posted to the Journal of Receipts,
NAVSUP Form 977, and transmitted to FAADC;
and 2) the dollar value of a cash refund for which
a refund check has not been received.
The expenditure number of the Requisition
and Invoice/Shipping Document, DD Form 1149,
and the date and value of material returned must
be listed on the last page of the inventory for the
bulk storeroom. In ROM procedures, the ROM
system automatically posts credit memorandums
or cash refunds from the miscellaneous expendi-
ture file that have not been liquidated.
DISTRIBUTION OF THE INVENTORY
COUNT SHEETS IN MANUAL
In manual records, after the inventory, the
inventory count sheets are distributed as listed in
the following paragraphs.
The white copy goes to the ships store officer
for extensions. This copy will ultimately be filed
in the Accountability File, SSA-21, until the end
of the next accounting period and then filed in
the retained returns.
The yellow copy goes to the recordskeeper for
extensions and used as a working copy. Later it
is filed in the retained returns.
The pink copy goes to the responsible custodian.
The blue copy is used as a price list (optional).
When inventory is taken for the purpose of
relieving the ships store officer, one copy of the
inventory is also given to the detaching ships store
DISTRIBUTION OF THE INVENTORY
COUNT SHEETS IN ROM
In ROM procedures, after inventory, the
rough inventory count sheets and smooth
inventory listing are distributed according to the
The original of the rough inventory count
sheet and smooth inventory listing are filed in the
Accountability File, SSA-21.
The first copy of the rough inventory count
sheet and the smooth inventory listing are used
by the ships store recordskeeper as a working
copy and later filed in the retained returns.
The third copy of the rough inventory
count sheet and smooth inventory listing are given
to the responsible custodian.
The fourth copy of the rough inventory
count sheet may be discarded and the smooth
inventory listing may be used as a price list.
INVENTORY EXTENSIONS IN
In manual recordskeeping, the retail and cost
prices are entered on the NAVSUP Form 238 and