The Navy term survey means the disposition o f material after a loss situation has been investigated. Purpose

The purpose is to expend materials from the records that are damaged, obsolete, deteriorated, lost, or stolen. The purpose also includes a review of the existing condition of the materials, the cause and responsibility for this condition, and the recommendation for the final disposition of the materials.

Document

The document used depends on the reason for the survey. Refer to the NAVSUP P-486, volume I, for guidance on document usage and preparation.

Loss Without Survey

Food items accounted for in appropriations, Military Personnel, Navy, may be expended with the Loss without Survey, NAVSUP Form 1334, when culpable responsibility is not involved and in either of the following instances:

0 Material is short or lost in shipment, and the value of the loss is less than $50 per line item.

Food items lost as a result of physical deterioration; veterinary sampling; damage in handling, fire, water, or similar circumstances; and the value of the loss is $500 or less per line item.

A NAVSUP Form 1334  (fig 2-14) is used to expend food items under these conditions. Repetitive

Figure 2-14.-Loss without survey on an Expenditure Log, NAVSUP Form 1334.

entries of the same item for the purpose of circumventing maximum dollar limitations will not be allowed.

When the total loss of several items expended for the same reason-replenishment evolution, periodic shelf-life review, flood, fire, and so forth-exceeds $1,000, a DD Form 200 will be completed as required. MAINTENANCE OF RECEIPT AND EXPENDITURE RECORDS

Although the supply officer or FSO is responsible for requisitioning and procuring food items, in some instances, you may be required to perform these duties. In either case, you will need to maintain receipt and expenditure records. The following paragraphs explain the use of the Requisition Log, NAVSUP Form 1336, and the Record of Receipts and Expenditures, NAVSUP Form 367.

Requisition Log

Maintaining the Requisition Log, NAVSUP Form 1336, is optional for all ashore and afloat activities. The requisition log provides requisition documentation control and information on outstanding requisition documents and receipts. It also provides a breakdown of receipts with and without charge. Outstanding requisitions that are brought forward to the current month's requisition log should carry the same requisition document numbers assigned on the previous month's log.

Instead of maintaining the Requisition Log, NAVSUP Form 1336, all receipts without charge will be annotated with W/O in the left-hand margin on the NAVSUP Form 367. At the end of each month, the receipts with charge file will be used as the source file for determining the dollar value of the Receipts With Charge block for the monthly NAVSUP Form 1357. This value can also be verified using the NAVSUP Form 367 by totaling all receipts not annotated W/O.

Receipt document filing requirements are as follows:

The original will be signed by the bulk storeroom custodian and filed in the accountability file.

* A copy will be signed by the receipt inspector and filed in the receipts with charge file or receipts without charge file.

0 No other copies need be retained. Only the records keeper is required to maintain completed requisition or purchase order files for accountability.

Record of Receipts and Expenditures

The NAVSUP Form 367 will be used to record receipt transactions and also expenditure transactions by total money value for the accounting period. This record will be maintained in the records office and transactions will be posted as explained next.

RECEIPT  TRANSACTIONS.- Receipt transactions recorded will include value of inventory carried forward, receipts from transfers, and receipts from purchases. All receipt transactions are posted as they occur.

EXPENDITURE TRANSACTIONS.Expenditure transactions recorded will include the following:

Transfers. The money value (extended at last receipt price) of each transfer will be posted to the NAVSUP Form 367 as occurring.

Special meals.  The value of food items used in preparing special meals will be posted from the Special Meals Report, NAVSUP Form 1340.

Surveys. The money value of each Report of Survey, DD Form 200, will be posted as it occurs. Losses without survey will be posted when summarized from the Expenditure Log (Loss Without Survey), NAVSUP Form 1334, and posted to the NAVSUP Form 367 at the end of the accounting period and/or upon the relief of the FSO.

Sales to private messes. The money value of sales to private messes will be posted monthly to NAVSUP Form 367 from the billing document.

Issues to the GM. The money value (extended at fixed price) of issues to the GM will be posted at the end of each accounting period from the Food Item Report/Master Food Code List, NAVSUP Form 1059. This is a summary of issues to the GM for the accounting period it summarizes.

Inventory. The money value (extended at last receipt price) of the inventory, at the end of the accounting period, will be posted from the NAVSUP Form 1059.

Price adjustment. The value of the Receipts and Expenditures side of the NAVSUP Form 367 will be totaled. The difference between the totals will be posted as an expenditure captioned Price Adjustment, thus bringing the receipts and expenditures into balance.

A copy of the NAVSUP Form 367  will be included as part of the subsistence returns to NAVFSSO at the end of the accounting period. INVENTORY

Inventory is conducted in the GM on a quarterly basis. Special inventories are conducted as required. The types of inventories and the inventory requirements are explained next.

Requirements

GM food items must be inventoried by the FSO on the last day of each quarter and before being relieved. Special inventory requirements are as follows:

At the end of each patrol period of fleet ballistic submarines and upon relief of either the blue or the gold crew.

Aboard ships without Supply Corps officers, an inventory must be taken before the relief of the commanding officer if an accountable FSO has not been named.

Types

As an MS, you will often be directed to conduct a variety of inventories, some of which may be quite unfamiliar to you. Listed next are short explanations of some of the common inventories held.

Quarterly inventory. This inventory is required in all GMs at the end of each quarter.

Optional inventory. In the interest of reducing the workload for the quarterly inventory, this type of inventory may be taken at any time during the last month of the quarter.

Spot inventory. This type involves frequent (twice weekly) counting of a small number of fast-moving, high-cost items.

Relief of accountable officer. When the FSO is relieved, a complete inventory is taken to establish the new FSO's accountability.