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on the NAVSUP 464. Receipt and expenditure
adjustment entries should be made in the Ship’s
Store Afloat Financial Control Record (NAVSUP
235) and in the Journal of Receipts (NAVSUP
977) or the Journal of Expenditures (NAVSUP
978). Any adjustment entries should be made as
of the effective date of the price change.
Claims for Reimbursement
for Personal Property
Occasionally, an issue in kind may be made
by the ship’s store officer to enlisted personnel
for personal property lost, destroyed, damaged,
captured, or abandoned incident to service in the
U.S. Navy. You should be aware that such a claim
differs from a claim for reimbursement as a result
of loss or damage to personal apparel through the
operation of a ship’s store laundry, dry-cleaning
facility, or tailor shop. The latter type of claim
is a charge against ship’s store profits and appears
on the Ship’s Store Operating Statement (NAV-
COMPT 153, Ship’s Store Balance and Profit and
Loss Statement). This document will be discussed
later in chapter 7. The authority for reimburse-
ment for personal property lost, destroyed,
damaged, captured, or abandoned incident to
service is contained in Title 31, U.S. Code
240-243. The regulations governing the submis-
sion and adjudication of such claims are published
in the Manual of the Judge Advocate General,
chapter XXI. The procedures for completing such
a reimbursement are contained in NAVSUP
P-487. Whenever enlisted personnel, including
chief petty officers, submit a claim adjudicated
by the commanding officer for loss of personal
property, the ship’s store officer must reimburse
them in kind from available stock in the ship’s
store. Reimbursement for items that are not
available should be made in cash. Detailed pro-
cedures are contained in your NAVSUP P-487.
Disposition of Excess Stock
As a supervisor and assistant to the ship’s store
officer, you should be able to recommend the type
of expenditure that will best accomplish the
desired effect. For example, if, as a result of a
monthly stock record review, you discover that
an excess of stock exists for some items, then you
should be able to recommend a method of
disposal for the excess items. An excess of stock
exists when your monthly stock record shows that
perishable and catalog items exceed 3 months’
requirements and that any other items exceed 6
months’ requirements. In determining excess
stock, you should consider the normal deteriora-
tion rate of the item as well as the anticipated type
of operation of your ship.
You can dispose of excess stock by any of the
following methods.
. Reduction in price for sale on board
. Transfers to other supply officers (as a
result of an excess stock list or agreement between
supply officers)
. Sales to Navy exchanges and other military
activities
. Return to vendor for cash or credit refund
(to be discussed later in this chapter)
Excess clothing stock in new unused condition
should be transferred on a DD 1149 to any shore
activity carrying such stock.
You should dispose of items in stock that are
obsolete or shopworn by taking deep markdowns
to effect rapid sale. You should dispose of by
survey any items that are damaged or deteriorated
or just not salable.
Disposal of Foreign Merchandise
You can return unsold/undamaged foreign
merchandise for refund in both the Sixth Fleet
Foreign Merchandise Program established in
Rota, Spain, and Naples, Italy, and in the Pacific
Fleet Foreign Merchandise Program established in
Yokosuka, Japan, and Subic Bay, Republic of the
Philippines. Foreign merchandise should NOT be
returned to CONUS except in the event of unex-
pected emergency deployment and then only with
the specific permission of COMSERVFORSIXTH-
FLT or COMNAVLOGPAC as appropriate.
A copy of the request to COMSERVFORSIXTH-
FLT or COMNAVLOGPAC (as appropriate) for
return of foreign merchandise to CONUS must
be forwarded to NAVRESSO. The commanding
officer is responsible for complying with all
customs regulations in the event authority is
obtained for return of an y foreign merchandise.
Miscellaneous Transactions
There are several miscellaneous transactions
that will occur periodically. As a senior Ship’s
Serviceman, you should be aware of the pro-
cedures involved. You must be prepared to
handle the documentation and posting.
GUARANTEED SALES.— Procurement of
items on a guaranteed sales basis or other condi-
tions permitting return for credit is restricted to
magazines, periodicals, and other printed matter;
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