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entries of the same item for the purpose of
circumventing maximum dollar limitations will not be
allowed.
When the total loss of several items expended for
the same reason—replenishment evolution, periodic
shelf-life review, flood, fire, and so forth—exceeds
$1,000, a DD Form 200 will be completed as required.
MAINTENANCE OF RECEIPT AND
EXPENDITURE RECORDS
Although the supply officer or FSO is responsible
for requisitioning and procuring food items, in some
instances, you may be required to perform these duties.
In either case, you will need to maintain receipt and
expenditure records. The following paragraphs explain
the use of the Requisition Log, NAVSUP Form 1336,
and the Record of Receipts and Expenditures, NAVSUP
Form 367.
Requisition Log
Maintaining the Requisition Log, NAVSUP Form
1336, is optional for all ashore and afloat activities. The
requisition log provides requisition documentation
control and information on outstanding requisition
documents and receipts. It also provides a breakdown
of receipts with and without charge. Outstanding
requisitions that are brought forward to the current
month’s requisition log should carry the same
requisition document numbers assigned on the previous
month’s log.
Instead of maintaining the Requisition Log,
NAVSUP Form 1336, all receipts without charge will be
annotated with W/O in the left-hand margin on the
NAVSUP Form 367. At the end of each month, the
receipts with charge file will be used as the source file
for determining the dollar value of the Receipts With
Charge block for the monthly NAVSUP Form 1357.
This value can also be verified using the NAVSUP Form
367 by totaling all receipts not annotated W/O.
Receipt document filing requirements are as
follows:
. The original will be signed by the bulk storeroom
custodian and filed in the accountability file.
l A copy will be signed by the receipt inspector and
filed in the receipts with charge file or receipts without
charge file.
. No other copies need be retained. Only the
records keeper is required to maintain completed
requisition or purchase order files for accountability.
Record of Receipts and Expenditures
The NAVSUP Form 367 will be used to record
receipt transactions and also expenditure transactions by
total money value for the accounting period. This
record will be maintained in the records office and
transactions will be posted as explained next.
RECEIPT
TRANSACTIONS.— Receipt
transactions recorded will include value of inventory
carried forward, receipts from transfers, and receipts
from purchases. All receipt transactions are posted as
they occur.
EXPENDITURE
TRANSACTIONS.—
Expenditure transactions recorded will include the
following:
Transfers. The money value (extended at last
receipt price) of each transfer will be posted to the
NAVSUP Form 367 as occurring.
Special meals. The value of food items used in
preparing special meals will be posted from the Special
Meals Report, NAVSUP Form 1340.
Surveys. The money value of each Report of
Survey, DD Form 200, will be posted as it occurs.
Losses without survey will be posted when summarized
from the Expenditure Log (Loss Without Survey),
NAVSUP Form 1334, and posted to the NAVSUP Form
367 at the end of the accounting period and/or upon the
relief of the FSO.
Sales to private messes. The money value of sales
to private messes will be posted monthly to NAVSUP
Form 367 from the billing document.
Issues to the GM. The money value (extended at
fixed price) of issues to the GM will be posted at the end
of each accounting period from the Food Item
Report/Master Food Code List, NAVSUP Form 1059.
This is a summary of issues to the GM for the accounting
period it summarizes.
Inventory. The money value (extended at last
receipt price) of the inventory, at the end of the
accounting period, will be posted from the NAVSUP
Form 1059.
Price adjustment. The value of the Receipts and
Expenditures side of the NAVSUP Form 367 will be
totaled. The difference between the totals will be posted
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