accountability  purposes.  It  would  be  unfair  and unrealistic to assign one person the responsibility for so many storerooms, so the ship’s store officer usually  assigns  one  custodian  the  responsibility for about three storerooms. The number of store- rooms   each   custodian   will   be   responsible   for depends  on  the  manpower  availability  and  the overall  number  of  storerooms  aboard  ship. MAINTAINING    FINANCIAL ACCOUNTABILITY In  the  ship’s  store  operation,  each  custodian must   maintain   financial   accountability   for   all stock within his or her area of responsibility. This simply  means  that  the  custodian  is  responsible  for maintaining   the   money   value   of   all   stock   to prevent a shortage or overage during inventory. Past  inspections  have  shown  that  the  single most  contributing  factor  to  lack  of  financial accountability for stock in the bulk storeroom is a  breakdown  in  internal  checks  and  controls. Although  human  perfection  is  virtually  impossi- ble,  the  custodian  of  the  bulk  storeroom  must always  strive  to  come  as  close  to  perfection  as possible. The internal checks and controls we are talking about are included throughout the  Ships Store  Afloat,  NAVSUP  P-487,  and  are  designed to cut down or eliminate inventory shortages. In this section we discuss some of the major checks and controls considered necessary in maintaining financial  accountability  in  the  bulk  storeroom,  but it  will  be  entirely  up  to  each  individual  bulk storeroom custodian to always follow the correct procedures outlined in the NAVSUP P-487 when performing  daily  tasks. Errors  in  Receiving When the bulk storeroom custodian acknowl- edges  receipt  of  ship’s  store  stock,  he  or  she  is accepting responsibility for the disposition of that stock. However, if the responsible custodian does not  follow  the  correct  procedures  for  receiving stock,   then   he   or   she   is   risking   financial accountability  of  the  bulk  storeroom. All  material  received  is  inspected  by  the  ship’s store  officer  or  designated  receipt  inspector  for quantity, quality, and damage. Once this is done, the material is carried to the bulk storeroom. The bulk storeroom custodian will obtain the retained receipt  documents  from  the  Incoming  Material File (SSA-20), take them to the bulk storeroom, and wait until the stock is brought by the working party. The responsible custodian will make sure boxes  brought  to  the  storeroom  are  not  opened and all boxes arrive. If boxes are being numbered by the receipt inspector, the custodian will make sure all numbers are accounted for. Only person- nel  authorized  by  the  bulk  storeroom  custodian should  be  in  the  storeroom  to  assist  in  loading operations. The  custodian  of  the  bulk  storeroom  accepts the merchandise by circling the quantity received on   the   receipt   document   and   signing   the accountability  stamp  as  shown  in  figure  3-2.  If the quantity of the item counted is not the same as what is shown on the receipt document, record and circle the actual quantity received and cross out the quantity shown on the receipt document. All  cross  outs  must  be  initialed.  The  custodian accepting   the   merchandise   and   signing   the accountability copy is legally responsible for the proper  disposition  of  the  material  while  it  is  in his or her custody. The custodian will forward the copy of the signed receipt document to the ship’s store   officer. The  custodian  receiving  stock  into  the  bulk storeroom must make sure what is signed for is exactly what is received. The custodian must never take for granted what stock is received and just sign  the  stamped  receipt  document.  The  custodian must always make sure the quantity received is the  same  as  shown  on  the  receipt  document.  If it  isn’t,  the  custodian  must  change  the  quantity shown  on  the  receipt  document  to  the  actual amount received and circle it. It is acceptable for the  custodian  to  use  the  quantity  indicated  on  the outside of the container if the container has not been opened previously. If the container has been opened  before,  do  not  take  for  granted  all  the merchandise is in the container—always check it carefully. Movement of Stock Most  stock  movements  between  the  bulk storeroom, sales outlet, and service activities are accomplished   through   breakouts,   breakbacks, and intrastore transfers. This includes items that will  be  sold  to  customers  and  items  to  be consumed  directly  in  the  performance  of  service for customers such as the laundry or barbershop. Items that are carried for sale in the sales outlet are considered retail items. Retail items include items sold through the retail store, the snack bar, vending  machines,  and  standard  Navy  clothing sold  at  standard  prices.  The  internal  movement of  these  retail  items  is  commonly  referred  to  as a  breakout. 3-3