When you are posting receipts, there are two pieces of information that must be transcribed to general mess records. They are the quantity received and the value of the receipt. Receipts are posted to the Record of Receipts and Expenditures, NAVSUP Form 367; the Subsistence Ledger, NAVSUP Form 335; the Stock Tally Card, NAVSUP Form 209; and the Requisition Log, NAVSUP Form 1336.

The total money value of each receipt document is posted to the NAVSUP Form 367. The first entry is always the inventory value carried forward from the previous quarter. Next, each receipt document is posted to the applicable page of the NAVSUP Form 335. A separate page of the NAVSUP Form 335 is prepared for each item carried in stock.

One difference you should notice is the unit price. Stock food items have two unit prices, the fixed price and the last receipt price. Since the purchase price for food items on the commercial market fluctuates and the general mess (GM) must operate on a fixed ration allowance, the Navy Food Service Systems Office (NAVFSSO) establishes a fixed price for most items that are used in the GM. Thus, the same charge is made throughout the accounting period for an item with a fixed price regardless of the current market or last receipt price. On the other hand, the last receipt price and the date an item is received are entered in the spaces provided to allow this price to be used to survey, transfer, or sell items to private messes. Also, this price is used to charge out items that do not have fixed prices to the GM and to extend the inventory value.

The use of the Stock Tally Card, NAVSUP Form 209, is optional but strongly recommended. If the cards are used, both the bulk storeroom storekeeper and the jack-of-the-dust should maintain separate sets. When both the issue and bulk storerooms are under the custody of the same storekeeper, only one set of stock tally cards needs to be maintained to show the total stock on hand

Figure 2-8.-Subsistence Ledger, NAVSUP Form 335.

in both the issue and bulk storerooms. Refer to figures 2-8, 2-9, and 2-10 for the preparation and posting of receipts.

Distribution of Receipt Documents From Naval Supply Activities

The DOD Single Line Item Requisition System Document, DD Form 1348; the DOD Single Line Item Release/Receipt Document, DD Form 1348-1; or the local receipt document required by the supplying activity is used for the receipt document except during underway replenishment. During such replenishment, receipt is documented by the DD Form 1149. At least three copies of a receipt document are received. The copies are distributed as follows:

Original, signed by the inspector acknowledging that receipts were inspected for quantity and condition and filed in the FSO's accountability file.

Figure 2-9.-Requisition Log, NAVSUP Form 1336.

Figure 2-10.-Preparation of Record of Receipts and Expenditures NAVSUP Form 367.

0 One copy, signed by the storeroom storekeeper acknowledging responsibility for the items received and filed in the FSO's accountability file.

One copy, extended, to one of two files; receipts with charge or receipts without charge. This copy is used by the records keeper to post to the NAVSUP Form 335, the NAVSUP Form 367, and the NAVSUP Form 1336, and then filed in the appropriate receipts file.

All remaining copies are attached to the outstanding requisition copy taken from the outstanding requisition file.