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Page Title: Record of Receipts and Expenditures
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entries   of   the   same   item   for   the   purpose   of circumventing maximum dollar limitations will not be allowed. When  the  total  loss  of  several  items  expended  for the same reason—replenishment evolution, periodic shelf-life  review,  flood,  fire,  and  so  forth—exceeds $1,000, a DD Form 200 will be completed as required. MAINTENANCE OF RECEIPT AND EXPENDITURE  RECORDS Although  the  supply  officer  or  FSO  is  responsible for requisitioning and procuring food items, in some instances,  you  may  be  required  to  perform  these  duties. In either case, you will need to maintain receipt and expenditure  records.  The  following  paragraphs  explain the use of the Requisition Log, NAVSUP Form 1336, and  the  Record  of  Receipts  and  Expenditures,  NAVSUP Form 367. Requisition  Log Maintaining  the  Requisition Log, NAVSUP Form 1336, is optional for all ashore and afloat activities. The requisition  log  provides  requisition  documentation control  and  information  on  outstanding  requisition documents  and  receipts.  It  also  provides  a  breakdown of  receipts  with  and  without  charge.  Outstanding requisitions that are brought forward to the current month’s   requisition   log   should   carry   the   same requisition  document  numbers  assigned  on  the  previous month’s  log. Instead   of   maintaining   the   Requisition   Log, NAVSUP Form 1336, all receipts without charge will be annotated with W/O in the left-hand margin on the NAVSUP Form 367. At the end of each month, the receipts with charge file will be used as the source file for  determining  the  dollar  value  of  the  Receipts  With Charge block for the monthly NAVSUP Form 1357. This value can also be verified using the NAVSUP Form 367 by totaling all receipts not annotated W/O. Receipt   document   filing   requirements   are   as follows: . The original will be signed by the bulk storeroom custodian and filed in the accountability file. l A copy will be signed by the receipt inspector and filed in the receipts with charge file or receipts without charge file. .  No  other  copies  need  be  retained.  Only  the records  keeper  is  required  to  maintain  completed requisition or purchase order files for accountability. Record of Receipts and Expenditures The  NAVSUP  Form  367  will  be  used  to  record receipt transactions and also expenditure transactions by total  money  value  for  the  accounting  period.  This record  will  be  maintained  in  the  records  office  and transactions  will  be  posted  as  explained  next. RECEIPT TRANSACTIONS.—   Receipt transactions recorded will include value of inventory carried  forward,  receipts  from  transfers,  and  receipts from  purchases.  All  receipt  transactions  are  posted  as they occur. EXPENDITURE TRANSACTIONS.— Expenditure  transactions  recorded  will  include  the following: Transfers.  The  money  value  (extended  at  last receipt price) of each transfer will be posted to the NAVSUP Form 367 as occurring. Special  meals.    The value of food items used in preparing  special  meals  will  be  posted  from  the  Special Meals Report, NAVSUP Form 1340. Surveys.  The  money  value  of  each  Report  of Survey,  DD  Form  200,  will  be  posted  as  it  occurs. Losses  without  survey  will  be  posted  when  summarized from  the  Expenditure  Log  (Loss  Without  Survey), NAVSUP  Form  1334,  and  posted  to  the  NAVSUP  Form 367 at the end of the accounting period and/or upon the relief of the FSO. Sales to private messes. The money value of sales to  private  messes  will  be  posted  monthly  to  NAVSUP Form 367 from the billing document. Issues to the GM. The money value (extended at fixed price) of issues to the GM will be posted at the end of  each  accounting  period  from  the  Food  Item Report/Master  Food  Code  List,  NAVSUP  Form  1059. This is a summary of issues to the GM for the accounting period  it  summarizes. Inventory.  The  money  value  (extended  at  last receipt  price)  of  the  inventory,  at  the  end  of  the accounting period, will be posted from the NAVSUP Form 1059. Price adjustment. The value of the Receipts and Expenditures side of the NAVSUP Form 367 will be totaled. The difference between the totals will be posted 2-20

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