INVENTORY PROCEDURES

The ship's store officer, as we mentioned earlier, is responsible for the inventory. In manual recordskeeping, the Inventory Count Sheet, NAVSUP Form 238, is used to record inventories. Each set of count sheets consists of four copies that are color-coded in white, yellow, pink, and blue. Count sheets are serialized by the ship's store officer using a locally prepared number control log for inventory count sheets. The number control log also includes columns for the serial number, first count team, second count team, and count sheet returned to the ship's store officer.

The same serial number is used for the entire set of four sheets. The serial numbers must be accounted for whether used or voided. After all count sheets are serialized, the ship's store officer will provide sufficient sets to each sales outlet operator and bulk storeroom custodian. A separate set of inventory count sheets is used for each space inventoried.

Before inventory, the custodian of the space being inventoried must prelist the required information on the Inventory Count Sheet, NAVSUP Form 238. The actual stock to be inventoried is recorded on the inventory count sheet following the inventory pattern. The inventory pattern is determined before the actual inventory count. Normally the inventory pattern of a space begins on the left and works to the right of each section of the space and the responsible custodian follows this pattern when prelisting information. The responsible custodian is required to prelist the following information on the NAVSUP Form 238:

The responsible custodian is required to leave the last four lines of the NAVSUP Form 238 blank while prelisting. This is done so that items that were missed or omitted can be added during the inventory. Retail and cost prices of the items are not included in the prelisting.

Once the prelisting is complete, the responsible custodian forwards the NAVSUP Form 238 to the ship's store officer. The ship's store officer reviews the NAVSUP Form 238 and makes sure all merchandise on all fixtures has been prelisted by comparing the NAVSUP Form 238 to the layout sketch.

ROM INVENTORY PROCEDURES

In automated procedures, ROM users will establish and/or update the ROM inventory prelisting before inventory. The ROM inventory prelisting can be created, modified, or deleted via the ROM inventory function. The ROM inventory prelisting will identify ship's store stock numbers and nomenclature in the order in which the stock is to be counted. Sales outlet operators and bulk storeroom custodians will generate and update the inventory prelisting by identifying ship's store stock numbers in the same sequence in which the items are displayed or stowed. The prelisting will be according to the layout sketch and the ship's store inventory plan. Each page of the ROM inventory prelisting will be assigned a serial number using the locally prepared number control log previously mentioned under inventory procedures.

TWO-COUNT SYSTEM

As mentioned earlier, a two-count system is used to inventory stock in ship's store afloat. In manual recordskeeping, after verifying and reviewing the NAVSUP Form 238, the ship's store officer separates the white original and yellow copy from the pink and blue copies. The first count team uses the white original and yellow copy, while the second count team uses the pink and blue copies.

In ROM procedures, after completing the inventory prelisting, ROM users print the inventory worksheets. The original and first copy of the inventory worksheets are separated and used to record the first count. The second and third copies of the inventory worksheets are used to record the second count.

Under separate responsibility, the bulk storeroom must be inventoried first so the Stock Record, NAVSUP Form 464, can be verified. During inventory, one person on each inventory team counts while the other person records the count. The recorder must enter counts in ink and all corrections and changes must be made in ink and initialed by the persons conducting the inventory and the responsible custodian. The inventory must be done by both teams following the inventory pattern of the space. After completing the inventory of the space, all NAVSUP Forms 238 are signed by the persons taking the inventory and the responsible custodian.

Reconciliation of First and Second Counts

The ship's store officer or designated assistant compares the NAVSUP Form 238 from the first and second counts. If a difference is discovered, a third count of the items that differ is made by the ship's store officer. When the correct amount has been determined, the necessary changes are made to all copies of the inventory, so that they will agree. A correction is made by drawing a line through the error and writing the correct number. The ship's store officer and the responsible custodian must initial all corrections.

Security During Inventory

During the inventory, but not when the actual counting is in progress, the ship's store officer must replace the lock and attach a numbered car seal in the presence of the responsible custodian. The car seal number is then recorded on the top of the first inventory worksheet or NAVSUP Form 238 for that space, and recorded in the car seal number log. When the actual counting is in progress, each sales outlet operator and bulk storeroom custodian must be present in his or her space. No stock is to be moved from the space while the inventory is in progress. Breakouts, issues, sales, and transfers of stock can only be made if an emergency exists. When emergency transactions occur, the inventory must be adjusted.

AFTER INVENTORY

Once the inventory counting is complete and all differences resolved, there are still many things that must be done. The Stock Record, NAVSUP Form 464, must be posted and verified. The total dollar value of any outstanding material returned to the vendor for credit memorandum or cash refund must be included on the last page of the bulk storeroom inventory count sheets. The inventory is then distributed and extended, and the summary sheets are prepared. We discuss these duties in the following sections.

VERIFICATION OF BULK STOREROOM COUNTS IN MANUAL RECORDSKEEPING

In separate responsibility, the physical counts of the bulk storeroom inventory must be compared with the balance on the Stock Record, NAVSUP Form 464, to make sure they are the same quantity. In combined responsibility when the sales outlet and bulk storeroom are operated by the same person, only the cost of operation items are verified with the bulk storeroom balance. The technique of verifying totals in the bulk storeroom is illustrated in figure 6-2. The ship's store officer is responsible for this verification. If desired, the ship's store officer may designate another qualified person and the recordskeeper to verify the balances. The bulk storeroom custodian cannot assist the recordskeeper in verifying the balances. Differences found between the inventory total and the balance on the NAVSUP Form 464 must be examined. If errors are found in the inventory, the NAVSUP Form 238 must be changed and initialed by all personnel who participated in the inventory. If the error is not in the inventory, all receipt and expenditure documents posted to the NAVSUP Form 464 must be checked for accuracy by the office recordskeeper. In some instances, the difference may be a posting error. Differences that cannot be resolved must be included on the discrepancy list, which we discuss later in this chapter.

VERIFICATION OF BULK STOREROOM COUNTS IN ROM PROCEDURES

After inventory, the physical counts of inventory are entered in the ROM system via the ROM inventory function. Only those personnel designated by the ship's store officer enter inventory counts into the ROM system. Once the inventory counts have been entered, the smooth inventory listing is printed. The ship's store officer, or another person designated by the ship's store officer, verifies that the actual inventory counts match the quantities on the smooth inventory listing. The ROM system matches the inventory quantities entered to the bulk storeroom balances on the NAVSUP Form 464. The inventory difference listing is then printed and examined, If errors are found in the inventory, they are corrected on the inventory worksheet and initialed by all personnel participating in the inventory. All corrections are entered in the ROM inventory function, and the corresponding inventory count sheet is reprinted. The original inventory will indicate what corrective action was taken for discrepancies.

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