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In manual recordskeeping, once the records-
keeper receives both the original and quadrupli-
cate copies, the quantities broken out and received
will be compared. If there are no differences, the
quantities received will be circled on the original
and entered and circled on the triplicate copy. The
sales outlet or service activity operator will sign
the original and the triplicate copy. The original
will be forwarded to the ship’s store officer for
extensions and compared with the triplicate copy.
It will then be filed in the Accountability File,
SSA-21. The recordskeeper will use the triplicate
copy for posting the records.
If there are no discrepancies between the
original and the quadruplicate copy in ROM
procedures, the quantities received will be circled
on the original and the triplicate copy of the
intrastore transfer request. The original and
triplicate copies are signed by the sales outlet or
service activity operator receiving the stock. The
recordskeeper will then enter the information into
the ROM and generate and print the final
intrastore transfer. The original of the final
intrastore transfer is matched with the original of
the intrastore transfer request. Both documents
are then forwarded to the ship’s store officer and
filed in the Accountability File, SSA-21. The
triplicate copy along with the final intrastore
transfer are filed in the Number Control and
Breakout File, SSA-2. The quadruplicate copy is
returned to the person receiving the stock.
If a discrepancy is noted between what the
bulk storeroom custodian broke out and what the
sales outlet or service activity operator received,
an inventory will be conducted immediately of the
item in the bulk storeroom and the count
compared against the corresponding Stock
Record, NAVSUP Form 464. After reaching an
agreement on the actual quantities broken out,
the bulk storeroom custodian and the sales outlet
or service activity operator will correct and initial
all copies of the NAVSUP Form 973. If an
agreement cannot be reached, the ship’s store
officer will make the final determination based
on all known circumstances and initial the changes
on the NAVSUP Form 973.
When ROM users note a discrepancy between
the quantities broken out and received, the
problem is taken care of in the same manner as
discussed previously in manual procedures. ROM
users will enter changes to the amounts broken
out on the original intrastore transfer request to
the final intrastore transfer. The recordskeeper
will print the final intrastore transfer and compare
it to the original intrastore transfer request to
make sure they match. The documents are then
filed as discussed earlier.
FILE SSA-3
File SSA-3 is the journal of receipts and
journal of expenditures file. This file contains the
NAVSUP Forms 977 and 978.
Journal of Receipts, NAVSUP Form 977
The primary purpose of the Journal of
Receipts, NAVSUP Form 977, is to provide an
accumulated record of all receipts at cost price.
It is closed out and balanced on the last
day of the accounting period and is used as a
source document for preparing the financial
returns.
A new Journal of Receipts, NAVSUP Form
977, is started on the first day of the accounting
period. The first and most important entry made
on the NAVSUP Form 977 at this time in manual
records keeping is the total cost value of ship’s
store and clothing inventory brought forward
from the previous accounting period. This entry
is made as shown in figure 2-6 under the
applicable Other Sources column. Enter the total
clothing inventory under the heading Clothing in
the column marked Other Sources. Enter the total
ship’s store inventory, at cost, under the heading
Ship’s Store in the column marked Other Sources.
The ship’s store inventory includes all retail stores,
vending machines, snack bars, bulk storerooms
and cost of operations items.
The ROM system also keeps the NAVSUP
Form 977 on file. You won’t have to worry about
making entries on the NAVSUP Form 977
because the ROM automatically maintains the
form and makes the necessary entries including
posting the inventory brought forward from the
previous accounting period. A ROM-generated
NAVSUP Form 977 is shown in figure 2-7.
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