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Figure 6-14.—Gains and losses by inventory.
The first step taken to resolve the difference is  an  attempt  to  take  care  of  the  shortage  or overage  at  a  divisional  level.  This  is  done  by verifying  all  mathematical  computations  on  the records  and  using  the  checkoff  list  in  the NAVSUP  P-487,  par.  9102,  that  indicates  the most  common  discrepancies  that  occur.  If  this does not resolve the problem, then the commanding officer must be notified. The commanding officer initiates an informal examination of the loss that includes   rechecking   the   most   common   errors shown  in  the  NAVSUP  P-487  and  determining  the total   dollar   value   of   the   difference   based   on inventory and financial control records closeout. If this informal investigation determines there is no  excessive  loss,  no  further  action  is  required. If  the  excessive  difference  is  not  resolved,  the following  actions  are  taken: Assistance  is  requested  from  the  TYCOM or  local  NAVRESSO  fleet  assistance  team. Accountability is reestablished and spaces are  reopened  for  business. Disciplinary  action  is  taken  according  to the  UCMJ,  if  required. If   theft   or   fraud   is   discovered,   the instructions in the NAVSUP P-487, par. 1206 (2) and  (3),  are  followed. Reporting Differences When the informal investigation indicates an excessive difference, a letter is sent to the TYCOM with a copy to the fleet commander, to NAVSUP, to  the  Navy  Accounting  and  Finance  Center,  to NAVRESSO,   and   to   the   Naval   Supply   Corps School  at  Athens.  A  copy  of  the  NAVSUP  Form 235 and the discrepancy list must be enclosed with the  letter  explaining  possible  causes  and  corrective action  taken  to  prevent  the  difference  from happening  again. When  directed  by  NAVRESSO  and  with  the type  commander  concurrence,  special  inventory requirements  may  be  implemented.  The  entire ship’s  store  operation  must  be  inventoried  and balanced monthly for a minimum of 4 months to make  sure  there  are  no  problems.  Duplicates  of the  NAVSUP  Forms  235  and  236  must  be  sent to   NAVRESSO   and   the   TYCOM   each   month during  this  period. Disproportionate Difference A  disproportionate  difference  is  an  existing excessive difference that cannot be resolved and that   exceeds   $2,250   or   3   percent   of   sales, whichever  is  greater.  The  procedures  for  reviewing a disproportionate difference are the same as for excessive  differences. If,  after  the  informal  investigation  is  done,  the difference  is  not  resolved,  a  request  for  assistance is  submitted  to  the  local  TYCOM  or  the  NAV- RESSO fleet assistance team. If they do not resolve the  difference  or  it  cannot  be  done  in  a  reasonable time  period,  the  following  steps  are  taken: Set   up   a   formal   fact-finding   body according  to  the  JAG  Manual,  par.  0909. Relieve   the   responsible   custodian   if indications  show  him  or  her  to  be  responsible.   Reopen the records; in the event the ship’s store  officer  is  relieved,  the  records  are  closed  and the  relieved  officer  submits  returns. Reopen  spaces  for  business. The   requirements   we   discussed   earlier   under reporting  differences  apply  to  disproportionate differences  also. ACCOUNTING  FOR  GAINS  OR  LOSSES A  gain  or  loss  by  inventory  that  cannot  be resolved must be accounted for in order to bring the  ship’s  store  records  into  agreement.  In  this section  we  discuss  how  to  account  for  gains  or losses  of  ship’s  store  or  standard  Navy  clothing stock. Ship’s  Store  Stock All  gains  or  losses  of  ship’s  store  stock  are absorbed in the cost of sales retail on the Journal of Expenditures, NAVSUP Form 978, at the end of the accounting period. This includes standard Navy  clothing  stock  sold  with  ship’s  store  stock through the same cash register with nondepart- mental keys. If the descriptions of items missing from the sales outlet are known, a survey charging the  individual  ship’s  store  profits  is  prepared. Standard  Navy  Clothing  Stock Gains  or  losses  of  standard  Navy  clothing stock are credited or charged to the Navy Stock Fund.  This  includes  gains  or  losses  found  as  a result  of  inventories  in  the  bulk  storeroom,  or gains  or  losses  in  a  sales  outlet  when  standard Navy clothing items are sold in a separate store or through a cash register with departmental keys. The   actual   gain   or   loss   by   inventory   is documented  on  a  Requisition  and  Invoice/ Shipping  Document,  DD  Form  1149,  for  money value only. The DD Form 1149 covering gains or losses by inventory is shown in figure 6-14. If it 6-24

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