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CHAPTER 8
MATERIAL EXPENDITURES
The effectiveness of a supply department is
measured primarily by its response to the requirements
of other departments. Within the supply department
your effectiveness will be measured by your overall
performance. Personnel from other departments,
however, will see only your response to their needs.
This response begins with material identification and
ends with material expenditure. This chapter discusses
the types of expenditures and explains your
responsibilities in the supply function.
TYPES OF EXPENDITURES
In this chapter we are concerned with the material
held in supply department storerooms and its
expenditure. Expenditure is any act which results in a
decrease in Navy assets (material or funds). There are
three ways of expending material: (1) issue,(2) transfer,
and (3) survey. (Refer to the glossary for the definition
for these terms.) Of these three, issues are of primary
importance to the ship.
When a survey is approved, it becomes an
expenditure document and will be assigned a serial
number m the expenditure document series.
EXPENDITURE DOCUMENT
NUMBERING SYSTEM
Expenditure documents will be numbered in
accordance with the Military Standard Requisitioning
and Issue Procedures (MILSTRIP) numbering system.
The document number consists of the service designator
code, the ship’s unit identification code (UIC), the
four-digit Julian date, and a four-digit serial number.
For example: If the volume of expenditure documents
or the location and size of physical facilities warrants,
the serial numbers may be divided into separate blocks
of numbers for assignment to categories, such as
ordnance, food, ship’s stem, and clothing items, and
other expenditures. Expenditure document numbers
will not duplicate document numbers assigned to
requisitions unless the requisitions are for replacement
mandatory turn-in repairable (MTR) items. Through
the fiscal year, all serial numbers, except for MTR
items, run consecutively within each block for each type
of expenditure.
EXPENDITURE RECORD LOG
The expenditure record log is used to control
expenditure document number assignments and to
provide a record of all expenditures. The expenditure
record log is divided into two segments described as
follows:
Expenditures, Except for MTR Items—This
section of the expenditure record log will be maintained
for recording all transfers and surveys. If the ship
assigns blocks of serial numbers this segment will be
subdivided to include a separate section for each
material category. The serial numbers in each section
will run consecutively throughout the fiscal year. An
example of an Expenditure Record Log for other than
MTR items is shown in figure 8-1.
MTR items—This section will be maintained for
recoding all shipments of unserviceable MTR items.
Document numbers in this section will duplicate
document numbers assigned to replacement
requisitions.
An example of the shipment of
unserviceable MTR items Expenditure Record Log is
shown in figure 8-2.
EXPENDITURE INVOICE FILES
The expenditure invoice file will contain the
original of each expenditure invoice prepared by the
ship, or a copy if the original is required elsewhere.
Internal issue documents, NAVSUP Forms 1250-1, will
not be included in the expenditure file. Expenditure
invoices will be filed by expenditure document number.
However, expenditure invoices for MTR items will be
placed on the opposite side from other expenditure
invoices. The expenditure invoice file will be retained
for 1 year after completion of transfer or survey action.
ISSUES
Heads of departments have authority to request
material for the operation of their respective
departments, Normally, department heads authorize
someone in the department to submit issue requests and
receive material. This may be done by submitting a list
to the supply officer, naming the individuals authorized.
The department head may use a credit card system that
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