Reporting Differences

When the informal investigation indicates an excessive difference, a letter is sent to the TYCOM with a copy to the fleet commander, to NAVSUP, to the Navy Accounting and Finance Center, to NAVRESSO, and to the Naval Supply Corps School at Athens. A copy of the NAVSUP Form 235 and the discrepancy list must be enclosed with the letter explaining possible causes and corrective action taken to prevent the difference from happening again.

When directed by NAVRESSO and with the type commander concurrence, special inventory requirements may be implemented. The entire ship's store operation must be inventoried and balanced monthly for a minimum of 4 months to make sure there are no problems. Duplicates of the NAVSUP Forms 235 and 236 must be sent to NAVRESSO and the TYCOM each month during this period.

Disproportionate Difference

A disproportionate difference is an existing excessive difference that cannot be resolved and that exceeds $2,250 or 3 percent of sales, whichever is greater. The procedures for reviewing a disproportionate difference are the same as for excessive differences.

If, after the informal investigation is done, the difference is not resolved, a request for assistance is submitted to the local TYCOM or the NAV-RESSO fleet assistance team. If they do not resolve the difference or it cannot be done in a reasonable time period, the following steps are taken: 

. Set up a formal fact-finding body according to the JAG Manual, par. 0909. 

. Relieve the responsible custodian if indications show him or her to be responsible. 

. Reopen the records; in the event the ship's store officer is relieved, the records are closed and the relieved officer submits returns. 

. Reopen spaces for business.

The requirements we discussed earlier under reporting differences apply to disproportionate differences also.

ACCOUNTING FOR GAINS OR LOSSES

A gain or loss by inventory that cannot be resolved must be accounted for in order to bring the ship's store records into agreement. In this section we discuss how to account for gains or losses of ship's store or standard Navy clothing stock.

Ship's Store Stock

All gains or losses of ship's store stock are absorbed in the cost of sales retail on the Journal of Expenditures, NAVSUP Form 978, at the end of the accounting period. This includes standard Navy clothing stock sold with ship's store stock through the same cash register with nondepartmental keys. If the descriptions of items missing from the sales outlet are known, a survey charging the individual ship's store profits is prepared.

Standard Navy Clothing Stock

Gains or losses of standard Navy clothing stock are credited or charged to the Navy Stock Fund. This includes gains or losses found as a result of inventories in the bulk storeroom, or gains or losses in a sales outlet when standard Navy clothing items are sold in a separate store or through a cash register with departmental keys.

The actual gain or loss by inventory is documented on a Requisition and Invoice/ Shipping Document, DD Form 1149, for money value only. The DD Form 1149 covering gains or losses by inventory is shown in figure 6-14. If it

Figure 6-14.-Gains and losses by inventory. 6-25

is a gain by inventory, a requisition number is assigned to the DD Form 1149. A receiver's number must be assigned and posted to the Journal of Receipts, NAVSUP Form 977. It must be posted as a gain by inventory standard Navy clothing and is posted to the Other Sources column under the heading Clothing on the NAVSUP Form 977. For losses by inventory, assign an expenditure number to the DD Form 1149. Post it to the Journal of Expenditures, NAVSUP Form 978, as a loss by inventory standard Navy clothing.

CHAPTER 7

LAUNDRY SCHEDULING AND QUALITY ASSURANCE

One of the supply officer's responsibilities aboard ship is to provide quality laundry service to the ship's personnel. The laundry must be done in a reasonable time period and still be quality work. To do this, daily operations must be scheduled and laundry personnel must prevent damage to laundered items.

As a Ship's Serviceman second class, you may be called on to prepare a schedule for your laundry. This includes figuring out your capabilities in the laundry and preparing a schedule based on these capabilities, and at the same time making sure completed work is of good quality. Quality assurance in the laundry is done through training and observation of laundry personnel. To maintain high quality, you must know the causes of clothing damage and take preventive measures to avoid damage. In this chapter we will discuss methods of scheduling laundry operations and preventing damage to clothing.

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