Monthly Transmittal

Once a month the ship's store officer will forward one legible copy of every receipt document including both credit memorandums and receipts from requisition and receipts from purchase (taken from files SSA-4 and SSA-5) to the appropriate fleet accounting and disbursing center (FAADC) under a letter of transmittal. Additionally, ROM users forward a floppy diskette containing receipt information for the month. Once the receipt documents are transmitted to a FAADC, you should make the following manual entry on the NAVSUP Form 977:

"Receipt documents through forwarded to (FAADCPAC OR FAADCLANT, as appropriate) on (date)."

If your ship's store officer did not forward any receipts because there were no receipts during the month and a negative letter report was forwarded to a FAADC, then you make the following entry on the NAVSUP Form 977:

"Negative document report forwarded to

(FAADCPAC or FAADCLANT, as appropriate) on (date)."

The ROM system will separate correctly entered receipts into groups automatically in the ROM receipts function. ROM users will produce the transmittal of receipt documents, floppy diskette, and the letter of transmittal in the resale operations reports function. ROM users will compare the receipts listed on the ROM-generated transmittal of receipts to verify that the total cost value in the ROM equals the actual cost value of merchandise received. The ROM will automatically enter the appropriate statement on the NAVSUP Form 977 after the letter of transmittal has been generated.

JOURNAL OF EXPENDITURES, NAVSUP FORM 978

The primary purpose of the Journal of Expenditures, NAVSUP Form 978, is to provide an accumulated record of all expenditures at cost, standard, or markdown prices. (See fig. 2-9.) The Journal of Expenditures, NAVSUP Form 978, is located in file SSA-3 along with the Journal of Receipts, NAVSUP Form 977. It is closed out and balanced on the last day of the accounting period and used as a source document for preparation of the financial returns.

Figure 2-9.-The Journal of Expenditures, NAVSUP Form 978. 2-13

The Journal of Expenditures, NAVSUP Form 978, is started on the first day of the new accounting period. Unlike the other stock control forms there is no initial entry to make in manual records. All you need to do is place a new NAVSUP Form 978 in file SSA-3 and indicate the new accounting period on it.

The most important thing for you to remember when using the NAVSUP Form 978 in manual recordskeeping is to make entries to the correct column as soon as possible after an expenditure transaction occurs because the NAVSUP Form 978 is not used much and it is easy to forget to enter a transaction. When using the NAVSUP Form 978 in manual recordskeeping, you should make the following entries:

ROM users will not have to make manual entries to the NAVSUP Form 978. The ROM system automatically maintains the form. The ROM will post all expenditures entered in the ROM data base to the correct column of the NAVSUP Form 978. The NAVSUP Forms 977 and 978 may be printed as often as desired using the resale operations reports function. Only current accounting period transactions will be printed.

FILES SSA-4 AND SSA-5

We will discuss the SSA-4 and SSA-5 files together because the documents contained in these files are forwarded monthly to the appropriate FAADC. The Receipts from Purchase File, SSA-4, contains one copy of each DD Form 1155 receipt document, showing the date of receipt of material and the cost and retail extensions, when applicable; and one copy of each credit memorandum document, DD Form 1149 and dealers' credit invoice. The Receipts from Other Supply Officers File, SSA-5, contains one copy of each DD Form 1348-1 and DD Form 1149 receipt documents from other supply officers showing the date of receipt of material and cost and retail extensions, when applicable.

Transmitting Receipts

As mentioned earlier, at the end of each month, one copy of every receipt document from files SSA-4 and SSA-5 will be forwarded under a letter of transmittal to the appropriate FAADC. ROM users also forward a floppy diskette containing receipt information for the month. For ships with service designator R, the transmittal will be sent to the Fleet Accounting and Disbursing Center Pacific, while ships with service designator V are required to send their transmittals to the Fleet Accounting and Disbursing Center Atlantic. The transmittal must be forwarded no later than 7 calendar days after the end of the month including the last month of each accounting period. The transmittal prepared at the end of the accounting period must be forwarded separately from the ship's store returns.

Separation

The receipt and credit memorandum documents forwarded monthly will be separated into three groups:

1. Receipts from purchase (including original credit memorandum documents)

2. Receipts from other supply officers of ship's store stock

3. Receipts from other supply officers of standard Navy clothing stock

Each one of the previous groups will be further separated into the following subgroups: . Merchandise received in the current

accounting period including merchandise received and reported as a receipt in the current accounting period and adjustments made to receipts that occur in the current accounting period and the original of the DD Form 1149 and dealers' credit invoice . Merchandise received in a previous

accounting period including merchandise received in a previous accounting period but not reported until the current accounting period . Adjustments to receipts that occurred in

a previous accounting period; unreported receipts from a previous accounting period as a result of a FAADC reconciliation letter; unreported receipts from previous accounting periods discovered by the ship

Each set will have an adding machine tape listing cost price attached.

In ROM records, the ROM system will automatically separate correctly entered receipts into groups in the ROM receipts function. ROM users must compare the receipts listed on the ROM-generated transmittal of receipts to verify that the total cost value posted on the ROM equals the actual cost value of merchandise received.

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