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made in the Cash Register Record (NAVSUP 469)
and Cash Receipt Book (NAVSUP 470), and the
NAVSUP 972 should be attached to the applicable
page of the NAVSUP 469.
Defective merchandise that is returned for a
refund and that is covered by a guarantee should
be returned to the vendor for an adjustment or
replacement according to the terms of the
guarantee. Repairs to other merchandise can be
procured from commercial sources if attempts to
secure replacement or repairs from the vendor are
unsuccessful. In some cases, defects may be such
that the merchandise may be sold on board at
reduced prices or surveyed as a charge to ship’s
store profits.
Whenever possible, cash received from sales
must be deposited daily with the disbursing
officer. There may be occasions when it will be
impractical for you to deposit the cash daily. For
example, the disbursing officer or agent cashier
may both be unavailable to receive the deposits.
On these occasions all cash on hand, except the
cash left in the cash register overnight, should be
retained in a safe under the personal custody of
the ship’s store officer or designated collection
agent.
On small ships when the ship’s store officer
and the disbursing officer are the same person,
no receipt is required for the daily deposit of cash
received from sales in the ship’s store. However,
if a collection agent is appointed or if the ship’s
store officer is not the disbursing officer,
then the disbursing officer must give the ship’s
store officer (or the collection agent) a receipt for
ship’s store cash deposits. The receipt is made on
a separate Cash Receipt Book (NAVSUP 470).
At the end of the month, all NAVSUP 469s
and NAVSUP 470s must be totaled. A Memo-
randum Cash Sales Invoice (DD 1149) should then
be prepared to include the totals. These pro-
cedures are discussed in greater detail in the NAV-
SUP P-487 and in Ship’s Serviceman 3 & 2,
module 2.
If you area collection agent, your NAVSUP
469 and NAVSUP 470 (covering deposits with the
disbursing officer) should be submitted daily, if
possible, or at least twice weekly to the ship’s store
officer. The ship’s store officer will review cash
sales information entries, check amounts
deposited with the disbursing officer, and initial
the entries to show they have been checked. At
the end of the accounting period, the ship’s store
officer will verify entries of sales in the Financial
Control Record (NAVSUP 235).
Cash-handling procedures are not com-
plicated, yet supply management inspections
(SMIs) reveal repeated errors in this area. You,
as the leading Ship’s Serviceman, should take
particular care in this area to observe your per-
sonnel and to conduct adequate training. You
must ensure strict adherence to the prescribed
procedures.
Tax-Free Tobacco Products
As mentioned in chapter 4, you must carefully
control the procurement of tax-free tobacco pro-
ducts. Also, you must see that other procedures
are being properly followed in the handling of
such products. You cannot sell or transfer tax-
free tobacco products, regardless of the manu-
facturer (domestic or foreign). These products
must not be sold or transferred while your ship
is within the 3-mile limit of the United States. Such
a sale to individuals on Navy ships without entry
and payment of duty is illegal. Also, individuals
aboard your ship may not carry tax-free tobacco
products ashore within the United States. An
exception to this rule is when your ship loads tax-
free cigarettes in the United States and then goes
beyond the 3-mile limit (on maneuvers or other-
wise) but does not touch any port outside the
customs territory of the United States before
returning to port in the United States. Under these
conditions, U.S. naval authorities may permit a
member to take ashore two opened packs of
cigarettes for personal use while that member is
on liberty. The member can use these cigarettes
without duty or tax liability and without customs
entry.
Miscellaneous Sales
Besides the usual types of individual sales of
merchandise, your ship’s store may occasionally
conduct the following types of sales.
GROUP SALES.— Group sales of ship’s store
stock are generally used in activities that carry or
serve individual units of personnel, such as
Army troops, Marine Corps troops, and large
detachments of Navy and Coast Guard person-
nel. Group sales are used most frequently aboard
transport ships. Because of limited space for the
retail store and the inconvenient hours of opera-
tion, the ship’s store on a transport ship may not
be able to serve all the crew members and troop
personnel. In these cases, a representative from
a crew or troop unit can gather individual orders.
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