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Page Title: Chapter 5 Reciepts and Expenditures
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CHAPTER 5 RECEIPTS AND EXPENDITURES As a senior Ship’s Serviceman, you will have important responsibilities in the areas of receipt, stowage,  and  expenditure  of  ship’s  store  stock. It will be your goal to plan all these procedures so  they  are  done  efficiently  and  accurately. RECEIPTS Receiving  ship’s  store  stock  on  board  generally includes   preparation,   inspection,   relocation, stowage, processing, posting of records, and pay- ment of dealers’ bills. Proper receipt of material is vital in establishing and maintaining control of the  ship’s  store  operation.  From  the  time  mer- chandise is ordered until it is safely stowed and shown on applicable records, you must assist the ship’s  store  officer  in  making  certain  all  proper control  procedures  are  carried  out. PREPARATION  FOR  RECEIPT Before  the  actual  receipt  of  merchandise,  there are  several  matters  that  must  be  supervised. Proper  attention  to  each  of  these  matters  will  help you to ensure that an efficient receipt procedure will take place. Date and Time of Delivery Nothing  could  be  more  embarrassing  for  a ship’s  store  division  than  to  see  a  truck  that  is carrying  the  cigarette,  cigar,  and  pipe  tobacco order  drive  up  the  pier  just  as  the  line  is  being hauled in before the ship’s departure from port. When  you  are  selecting  a  day  for  delivery,  you must   consult   the   ship’s   operating   schedule. Dates  of  arrival  and  departure  from  port  are seldom   desirable   because   of   the   increased workloads  on  other  departments.  You  will  find it difficult to get working parties and to allow for the  possible  difference  between  the  actual  and planned  time  of  the  ship’s  movements.  You should also avoid days of inspections along with weekends  and  holidays.  In  addition,  you  should carefully observe the daily work schedule to find a time of delivery that will not interfere with the crew’s  meal  hours  or  liberty.  Finally,  you  must make  certain  the  supply  personnel  required  for the  actual  receipt  will  be  available. Authorized Inspection Before   receipt   of   the   merchandise,   an authorized    inspector,    either  the  ship’s  store officer  or  a  designated  representative,  will  be assigned. The job of the inspector will be to pro- ceed  to  the  pier  with  copies  of  the  procurement document from the Outstanding Purchase Order File or Outstanding Requisition File and to inspect the   merchandise   carefully   for   quantity   and condition. Working Party Before  the  delivery  of  the  merchandise,  you should  notify  the  executive  officer  as  to  the number of personnel you will need for a working party.  The  number  of  personnel  to  be  assigned will be based on your estimate of the amount of material   to   be   received   and   the   amount   of handling  that  will  be  needed  to  move  the  material below  decks.  If  possible,  you  should  use  person- nel  from  your  own  department.  Since,  in  most cases, ship’s store stock is highly pilferable, you will be able to maintain control of the stock more efficiently by using your own people in the work- ing  party. Routing  Plan You should design a routing plan in advance so  material  can  be  moved  to  its  destination  as quickly as possible and with maximum security. In the case of large receipts, your own people will usually be assigned as checkers and spotters. Your people should know in advance if they are to help check material on the pier or to stand at key places 5-1

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