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3. Number of the car seal installed over the
money box opening
4. Meter reading or number of units sold
5. Columns for signature of vending machine
operator and duty supply officer or other
commissioned officer
The duty officer maintains the log. Each time
a money box is received or delivered, an entry will
be logged and signed by both persons. The next
workday the cash will be collected and compared
to the meter reading or computation of units sold.
ACCOUNTING FOR CASH
COLLECTED
All cash collected from the sales outlets will
be accurately recorded, for accounting purposes.
The NAVSUP Forms 470 and 469 are used for
this purpose.
CASH RECEIPT BOOK,
NAVSUP FORM 470
The Cash Receipt Book, NAVSUP Form 470,
is issued to each sales outlet operator. It is kept
in the sales outlet operator’s possession and one
separate NAVSUP Form 470 is issued for each
sales outlet, In the case of vending machines, if
more than one machine is operated, a separate
page will be used for each machine. Each page
will clearly identify which machine it is used for.
The Cash Receipt Book, NAVSUP Form 470,
should be continued whenever changing sales
outlet operators, cash collection agent, ship’s store
officers, or disbursing officers.
The person making collections receipts for all
cash and overring/refund vouchers in the
NAVSUP Form 470. The ship’s store officer will
compare amounts entered on the ROM with
amounts entered on the Cash Receipt Book,
NAVSUP Form 470, once a week and review the
cash receipt book daily or at least twice weekly
when the cash collection agent is making
collections. Therefore, as collection agent, you
should make sure the sales outlet operator
properly maintains the cash receipt book. Figure
3-3 illustrates a properly maintained cash receipt
book. Refer to letters A through E in the
illustration. A properly maintained cash receipt
book should show the date and amount collected
both in words and figures and be signed by the
person making collections and the sales outlet
operator (A). If the sales outlet is closed for a
period in excess of 72 hours, an entry should be
made in the cash receipt book (B). Refunds will
be recorded for information purposes. The words
refund/overring should be written in the Amount
in Figures column to make sure it is not totaled
at the end of the month (C). The amount of the
overring/refund voucher will not be added to the
total collection figure for the month. Any errors
made in the cash receipt book should be lined out
completely and initialed by both the sales outlet
operator and the cash collection agent and the
entire entry rewritten on the next line (D). Line
out the remaining lines after the last entry, and
write the words No Further Entries This Page to
indicate that no more entries will be made on that
page (E).
At the end of the month the Cash Receipt
Book, NAVSUP Form 470, will be closed out.
The total amount indicated in the cash receipt
book must agree with the total amount indicated
in the Cash Register Record, NAVSUP Form 469,
and the total cash collections entered on the ROM.
CASH REGISTER RECORD,
NAVSUP FORM 469
The Cash Register Record, NAVSUP Form
469, is kept in the custody of the person making
collections. A separate cash register record is used
for each sales outlet. At the end of each business
day, all cash collected from sales including
overring/refund vouchers is recorded in the cash
register record. In addition, the Overring/Refund
Voucher, NAVSUP Form 972, will be attached
to the applicable page of the cash register record.
ROM users will enter amounts collected from
each sales outlet daily in the ROM cash receipts
function, or as soon as possible thereafter. The
ship’s store officer will compare amounts entered
on the ROM with the amounts entered on the
NAVSUP Form 469 once a week.
Figure 3-4 illustrates the NAVSUP Form 469.
The following entries should be made on the
NAVSUP Form 469:
Date
Register reading
Actual cash in register
Over/under
3-9
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