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Page Title: Sales to Navy Exchanges
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If you are on a ship without a Supply Corps officer,  you  should  forward  the  original  and  one copy  of  each  expenditure  document  to  the appropriate  FAADC  at  the  end  of  the  month. You   should   post   expenditures   only   to   an Expenditure  Invoice  Log  and  to  the  Stock  Tally (NAVSUP  209)  cards.  There  is  no  Journal  of Expenditures  (NAVSUP  978)  on  a  ship  without a  Supply  Corps  officer. SURVEYS You  must  carry  out  surveys  of  ship’s  store stock  by  a  formal  survey.  You  should  make  all survey  expenditures  of  ship’s  store  stock  at  the unit cost price on the Report of Survey (DD 200). You  will  not  prepare  surveys  for  money  value only. ISSUES Since   ships   without   Supply   Corps   officers generally have one person in charge of both the bulk  storeroom  and  the  retail  store,  a  breakout document is not required. However, issues for use to  the  barbershop  or  laundry  must  be  documented on  an  Intrastore  Transfer  Data  (NAVSUP  973). Other types of issues, such as gratuitous issues and issues for health and comfort items, are discussed in  detail  in  the  NAVSUP  P-487, SALES  TO  NAVY  EXCHANGES On  a  ship  without  a  Supply  Corps  officer assigned,  you  can  expend  ship’s  store  stock  by sales to Navy exchanges. Sales of stock from your ship  can  be  made  to  Navy  exchanges  by  mutual agreement except in the case of tax-free tobacco products. You   cannot   sell   tax-free   tobacco products  to  any  Navy  exchanges  located  in  the United States. For products other than tax-free tobacco, you can  use  sales  to  Navy  exchanges  to  dispose  of excess   ship’s   store   stock.   On   each   invoice concerning a sale to a Navy exchange, you must enter  the  following  statement. “Make checks payable to the Treasurer of the  United  States.” Details   concerning   procedures   you   should follow for making sales to Navy exchanges from a  ship  without  a  Supply  Corps  officer  assigned are  found  in  the  NAVSUP  P-487. Up  until  now,  you  have  probably  been  in- volved  with  the  routine  maintenance  of  ship’s store  stock  and  sales  records,  invoices,  dealer’s bills,  and  other  standard  records.  As  a  senior Ship’s  Serviceman,  you  will  find  that  the  scope of  your  work  will  increase  in  terms  of  control, accountability, and responsibility. From the time ship’s   store   stock   is   ordered   until   after   it   is expended  from  the  records,  you  may  be  govern- ing  the  accuracy  with  which  the  stock  is  main- tained  and  accounted  for  in  the  records.  Your span  of  control  will  increase  as  you  begin  to supervise  the  work  of  other  people  as  they perform  the  routine  receipt  and  expenditure  tasks that are so important for a successful ship’s store operation.  Your  responsibilities  will  increase  as you  make  certain  your  people  are  performing their duties correctly and an accurate accounting exists for all stock in and out of your ship’s store. Your accountability will increase as you begin to audit  the  procurement,  receipt,  and  expenditure documents  and  records  for  your  ship’s  store  stock. Just  as  you  must  verify  the  accuracy  of  your records,  you  will  also  use  this  information  for your  internal  stock  and  financial  reports. In  your  responsibilities  for  the  receipt  and expenditure   of   ship’s   store   stock,   you   must become a successful auditor and supervisor. Your success at these duties will depend largely upon your  knowledge  of  the  correct  procedures  and your  ability  to  make  certain  they  are  being followed correctly. The information presented in this   chapter   and   in   the   references   cited   was designed  to  help  you  accomplish  these  goals. 5-25

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