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been completed, after which they may be destroyed.
The original and duplicate of the smooth inventory
should be priced at the last receipt prices, extended, and
totaled. The original should be retained by the FSO and
filed with the retained returns.
The duplicate copy should be used for posting to the
NAVSUP Forms 209, 335, and 367. Inventory
quantities should be posted to the NAVSUP Form 209
and the NAVSUP Form 335. The total value of the
inventory should be posted to the Expenditures side of
the NAVSUP Form 367. After posting is completed, the
duplicate copy should be used to prepare returns and
then destroyed except for a copy to be retained by the
relieving accountable officer.
Optional Inventory Posting Procedure
Upon completion of the inventory, quantities on
hand are posted to the NAVSUP Form 335. Quantity
differences (either plus or minus) between the inventory
and the NAVSUP Form 335 balances are posted to the
Issued to General Mess column of the NAVSUP Form
335 and to the NAVSUP Form 1059 or the NAVSUP
Form 1282, on which each item is priced using fixed
prices, extended, and totaled. The total value of the
differences is posted to the General Mess Control
Record, NAVSUP Form 338, to reflect the actual food
cost.
At the end of the quarter, the quantities on hand, as
shown on the NAVSUP Forms 335, are posted to the
NAVSUP Form 1059. These forms should be priced at
last receipt prices, extended, totaled, and signed by the
FSO. The value is posted to the NAVSUP Form 367 as
the value of subsistence inventory carried forward at the
end of the accounting period and is reported under
Expenditures in the Balance Sheet section of the
General Mess Operating Statement, NAVSUP Form
1358, opposite the caption Balance on Hand.
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