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SHIPS WITHOUT SUPPLY
CORPS OFFICERS
Ship’s store records on ships without Supply
Corps officers must reflect the same measure of
accuracy and completeness that was discussed
earlier in this chapter. In preparation for the
submission of records and at other times,
the verification of ship’s store records must
start with a review of the stock and the stock
records.
INVENTORIES
On ships without Supply Corps officers, an
inventory of all stock in the retail store and in the
bulk storeroom should be taken at the end of each
month, upon the relief of the ship’s store officer,
and upon relief of the ship’s store operator. These
inventories should be recorded on a locally
prepared form and all entries should be made
in ink. The inventories should be retained on
board.
CLOSEOUT OF RECORDS
Inventories must be taken jointly by the ship’s
store officer and the ship’s store operator. Im-
mediately after the inventory, the balance on each
NAVSUP 209 should be checked. If necessary,
the balance should be brought into agreement with
the balances reported on the inventory. After
completion, the inventory should be extended and
totaled and then the storerooms should be opened
for operation. If a satisfactory balance is not
obtained, the store must remain closed until
proper balancing is done. The store must also
remain closed until a concrete difference is deter-
mined to exist and this difference is made a
matter of record. At that time, the commanding
officer can authorize the reopening of the ship’s
store.
Closing Out the NAVSUP 209
At the end of the month, the Stock Tally
(NAVSUP 209) card should be closed out. The
ending balances should be carried forward to the
new month. When closing out the NAVSUP 209,
compute sales by subtracting the inventory at the
end of the month from the last balance on the
NAVSUP 209. See figure 7-8.
Closing Out the Cashbook
On the last day of each month after
completion of business for the day, the ship’s
store officer will count the cash on hand
and will total each column of the cashbook.
The last entry in the Balance on Hand column
must agree with the amount of cash on hand. See
figure 7-9.
PREPARATION OF THE
FINANCIAL CONTROL RECORD
The Financial Control Record (NAVSUP
1099) should be prepared and balanced according
Figure 7-8.—Closeout of the stock tally cards.
7-32
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