DISPOSITION OF RECORDS, LOGS, AND RETURNS

Ship's store records, logs, and returns from the previous fiscal year should be removed from the file cabinets and placed in well-marked containers citing the fiscal year involved and stored in a suitable location on board for easy access when the need arises. Ship's store returns and supporting documents will be retained on board for a period of 2 years. After 2 years, they will be disposed of locally.

CHAPTER 3 CASH COLLECTIONS

One of the major causes of shortages of cash in the ship's store operation is the use of improper cash collection procedures. As you advance to Ship's Serviceman second class, you may be assigned the responsibility of collecting cash aboard ship. Although using the correct cash collection procedures will not eliminate all shortages of cash, it will eliminate most. Therefore, you must fully understand the cash collection procedures outlined in the NAVSUP P-487 for cash collections before collecting cash. You should also refer to your NAVSUP P-487 for your daily inquiries regarding cash collection.

RESPONSIBILITY FOR CASH COLLECTION

The ship's store officer is responsible for collecting and depositing cash received from sales in the ship's store with the disbursing officer. The supply officer provides guidelines in the supply department instructions for collecting this cash. These guidelines cover the procedures already contained in the NAVSUP P-487 and the NAVCOMPT Manual. The ship's store officer makes sure all parties involved in cash collections are familiar with, understand, and comply with the instruction on cash collection by signing the supply department organizational copy.

CASH COLLECTION AGENT

If desired, the ship's store officer may designate an officer assistant or enlisted person to collect cash. To do this the ship's store officer must designate him or her as a cash collection agent in writing as shown in the NAVCOMPT Manual, pars. 041502.8 and 041511. The cash collection agent is responsible to the ship's store officer for all cash collections. The cash collection agent may not be assigned as the retail store, vending machine, amusement machine, or snack bar operator. It is not recommended, but the ship's store recordskeeper may be the cash collection agent when sufficient personnel are not available. Disbursing personnel may not be designated as cash collection agents; however, by virtue of their position, they may make collections in the ship's store.

SALES OUTLET OPERATOR

The operators of the sales outlets are responsible to the ship's store officer for all cash received from sales. They must exercise care and diligence in all sales transactions and are subject to disciplinary action for negligence or improper performance of duties. Access to the cash register is limited to the responsible sales outlet operator. As cash collection agent, you should provide training to sales outlet operators in proper cash collection procedures during your daily collections.

CASH FROM SALES

The operator of the sales outlet receives cash and gives change to the customers. All sales in the ship's store are on a cash basis. The following is the only way cash can be accepted in the ship's store:

1. United States currency

2. Traveler's checks

3. Personal checks

United States currency is the only type of money that can be accepted in the ship's store. In the case of vending machines, most coin changers will not accept foreign coins. Any foreign coins found in the vending machines are worthless and cannot be collected as cash received.

Other than money, only personal or traveler's checks can be accepted for sales in the ship's store. The personal check must be written for the amount of purchase while the traveler's check, if desired, can be drawn by the purchaser for 5 dollars over the amount of purchase. Only active duty or active duty for training personnel are allowed to use personal checks for purchase in the ship's store. The personal check must be drawn from an account in a United States bank. It should be written in terms of U.S. currency and be inscribed with the printed name of the purchaser with a magnetic ink bank account number.

All personal and traveler's checks will be made payable to USS . The purchaser provides his or her signature, social security number, and duty station. The purchaser must endorse the check in the presence of the sales outlet operator. The endorsement will be placed on the back of the personal check and must be within 1 1/2 inches from the top of the check. The sales outlet operator will then verify the information and the signature on the check with the purchaser's Armed Forces identification card. No two-party checks are acceptable in the ship's store.

CASH REGISTERS

All cash sales must be processed through a cash register at the time of sale. The register should be located where the customer can see the amount registered for sale. This is not necessary if the cash register provides a receipt and it is given to the customer.

Cash Register Tapes

Cash registers generate two tapes, one for the customer and one to be retained as a record of sales. As the cash collection agent you may have to replace a cash register tape when it runs out. When you remove the old detail tape, sign and date it and give it to the ship's store officer for filing in the Accountability File, SSA-21. If there is no room for stowing tapes in the accountability file, keep them in a separate secure filing box. These tapes are held and filed later in the retained returns.

Cash Register Keys

The cash collection agent has custody of the keys that permit access to the cash register tapes and control the operation of selection levers. These selection levers are locked in the cash position except when you are taking register readings. If the cash register has a paid-out key, make sure it is blocked out to prevent use.

3-2 Cash Collection Agent Safe

Cash received from sales is kept in a safe that meets the requirements shown in the NAVCOMPT Manual, volume V, par. 042351.6. The cash collection agent keeps the cash in a safe until the cash can be deposited with the disbursing officer. If there is more than one cash collection agent, each cash collection agent will have a separate safe with his or her name, address, and telephone number placed on the outside door of the safe.

Only the cash collection agent will have the combination to the safe. Placing the combination in a sealed envelope to be kept in the custody of the ship's store officer or any other person is prohibited. This combination should be changed a minimum of once every 6 months or when the cash collection agent is relieved.

If the cash collection agent should become physically incapacitated and unable to open the safe, the commanding officer may order him or her to give the combination to a designated board of officers. In the event of death, unauthorized absence, or mental incapacity as determined by competent medical authority of the cash collection agent or when it becomes necessary to relieve the cash collection agent for any cause, including arrest or suspension, the commanding officer will follow the instructions contained in the NAVSUP P-487, par. 1010.

GROUP SALES

The cash collection agent should be familiar with the basic procedures for group sales. Group sales are normally done on ships that lack the space and hours of operation to serve all personnel aboard. To ease this problem, groups, divisions, and so forth, appoint a representative to compile an order for their particular group. These orders are given to the ship's store operator who compiles the order. The representative picks up the order at a time outside normal ship's store operating hours. Since group sales are processed through the cash register, they will not change your cash collection procedures; however, they may delay the normal time that you make collections.

BULK SALES

Bulk sales are made to Navy exchanges, Military Sealift Command branch exchanges, and ships not operating a ship's store and who do not receive a share of the profits from another ship's store.

Bulk sales are sold at cost price. Payment for bulk sales is normally required at the time of delivery. The ship's store operator acknowledges receipt of payment by signing the transfer document (DD Form 1149). If payment is not received by the ship's store operator, a copy of the transfer document is held in the cash register until payment for the merchandise is received. The funds received are then rung up in the cash register.

The cash you collect from bulk sales is reported as a separate entry in the Cash Register Record, NAVSUP Form 469, and the Cash Receipt Book, NAVSUP Form 470, for information purposes. The amount of bulk sales will not be added to the total cash collected for the month from the retail store. The words bulk sales are entered in the Amount in Figures columns of the NAVSUP Forms 469 and 470 to make sure the amount is not included in the monthly total.

ROM users will enter the amounts' collected from bulk sales in the ROM cash receipt function using store number 99. ROM automatically totals and enters all cash collections entered for store number 99 to the bulk sales total on the memorandum cash sales invoice, DD Form 1149, deposit of cash with the disbursing officer.

REFUNDS

Although sales in the ship's store are considered final, refunds may be given for defective merchandise. All refunds are documented on the Overring/Refund Voucher, NAVSUP Form 972 (fig. 3-1). The voucher must include a brief description of why the material was returned.

As cash collection agent, you should carefully audit this voucher and make sure the ship's store officer actually approved it. Figure 3-1 is an example of a refund voucher. Refer to the letters A through E in the figure. The ship's store officer acknowledges the approval by signing the refund voucher in block A. The ship's store operator signs in blocks B and C. The customer receiving the refund signs in block D. You should make sure the total dollar value written in figures matches with the total amount in words in block E.

Figure 3-1.-Refund voucher. 3-3

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