Upon completion of the cash sale copies, the DD
Form 1149 must be distributed accordingly. Forward
the original and three copies of the completed form to
the disbursing officer. Attach one copy to the monthly
financial inventory report in which the cash sale is being
reported. File one copy with the monthly financial
inventory report that is being retained for file. Place one
copy in the expenditure invoice file. Forward one copy
to stock control for processing the transaction into
SUADPS-RT and for filing in the history file. Provide
one copy of the DD Form 1149 to the customer.
CASH NOT COLLECTED LOCALLY. When
it is not possible to collect cash locally for cash sales,
prepare a DD Form 1149 containing the mandatory
information described in the following texts.
Provide the name of the department, bureau,
office, branch, and specific activity to which the
material was sold.
Provide the name and address of the fiscal office
or commercial firm from which reimbursement
is to be obtained.
Print the date and number of the request placed
by the ordering activity.
Provide a complete appropriation symbol data of
the department that will bear the cost (not
required for sales to foreign governments and
commercial or private organizations).
Ensure to obtain the receipt signature of a
responsible representative from the receiving
Include the Defense Business Operations Fund
(DBOF) appropriation, subhead, and fictional
account to be credited for the cash sale.
When receipt signatures cannot be obtained
because of geographic limitations, material should be
shipped by certified mail with return receipt requested.
The certified mail number must be indicated in block 2
of the DD Form 1149. Copies of all outstanding and
completed certified mail shipments should be retained
in the expenditure invoice file as backups for challenged
Upon completion of the cash sale transaction, the
DD Form 1149 should be distributed accordingly. For
material managed by the Naval Aviation Inventory
Control Point, Mechanicsburg, PA, mail the original
and three copies (one copy signed by consignee or
person receiving the merchandise) for collection to
Defense Finance and Accounting Service (DFAS),
Mechanicsburg, PA 17055, code XDN. Each DD Form
1149 should be listed separately on a letter of transmittal
showing the invoice/requisition number and the total
amount of the sale. Attach one copy with the monthly
financial inventory report in which the sale is recorded.
Place one copy with the monthly financial inventory
report that is being retained for file. Use one copy for
filing in the expenditure invoice or proof of delivery
file. Forward one copy to stock control for processing
into SUADPS-RT and tiling in the stock control history
file. Provide one completed copy of the DD Form 1149
to the customer.
Cash Sales codes
The customer codes used in preparing the DD Form
1149 to document cash sales are listed in NAVCOMPT
Manual, Volume 2, paragraph 028302-3.
Upon completion of cash sale transactions, update
the appropriate stock control files. The on-hand
quantity is reduced by the quantity of the material sold.
After completing the transaction in SUADPS-RT, add
the cash sale record to the financial holding file until all
financial posting and reporting have been completed at
the end of the months financial processing.
Even with the control and security established to
safeguard stock and property book material,
discrepancies may still occur. These discrepancies are
subject for review/approval of the applicable authority
through survey procedures. Discrepancies concerning
physical inventory management of stock are described
in NAVSUPINST 4440.115. The Defense Finance and
Accounting Service Manual, (NAVSO P) 1000.3,
describes plant property and other Navy Property. The
Afloat Supply Procedures, NAVSUP P-485, Appendix
II, lists the items included in controlled equipage.
Other discrepancies may be attributable to other
activities and are reported according to other
regulations. For example, a discrepancy in shipment
that is attributed to the shipper must be processed
according to NAVSUPINST 4440.179. In this case, the
receiving activity does not have to process a survey, but
a report of discrepancy must be submitted.
Material survey is a procedure for determining the
cause of gains, losses, or damage to Navy property,
establishing personal responsibility (if any), and