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. l l l l l l 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 activity/organization. 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 billings. 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. Files Updated 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 month’s financial processing. MATERIAL SURVEYS 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 3-26