matched expenditures. The expenditures listed are 6months old and will be overaged on the ninth month ifnot reconciled. The transactions also appear on theunmatched listing for captions C & H. The listing isresearched and annotated according to the proceduresin NAVSUP P-567, volume 2. An annotated copy isreturned to the DAO no later than 20 days after receipt.A copy must be retained at the SAC 207 activity for atleast 1 year.The Adjustment Listing for Captions C & Hrepresents all unmatched and partially matchedexpenditures that became overaged during the monthlyreconciliation cycle,These expenditures wereautomatically charged (below threshold) as losses to theDBOF. The documents in the listing must be researchedand processed accordingly.The Follow-up Listing for Unmatched OSOReceipts is a record of OSO receipts that has been in theunmatched listing for captions A & G for 6 months. Thetransactions have not matched expenditures from theissuing activity and will become overaged at the ninthmonth. The transactions must be researched and anannotated copy sent to the DAO no later than 20 daysafter receipt. A copy of the list is retained at the SAC207 activity for at least 1 year.The Listing of NAVSUP Form 1162 Recordscontains end-use charges included in the monthlyDBOF expenditure report for charges or credits thatwere later challenged by the receiving activity. Thecharges have been billed back to the SAC 207 accountand will appear on the unmatched listing for captions C& H with the notation 290 in the stock number field.The listing is processed according to NAVSUP P-567,volume 2. The listing of NAVSUP Form 1162 is notreturned to DAO but is retained by the SAC 207 activityfor a period of at least 1 year.NAVCOMPT Form 168Periodically, SAC 207 activities will receive aRequest for Information on Material Receipt/Expenditure Document, NAVCOMPT Form 168, fromother supply officers. This may be received from fleetand industrial supply centers (FISCs), other SAC 207activities, ship’s stores and so forth. The activitiessubmit the form to request proof of shipment or creditdocuments for material offloads or issues. Detailedprocedures for processing NAVCOMPT Form 168 isdescribed in volume 2 of NAVSUP P-567.Performance AnalysisActivities monitor key SAC 207 performanceindicators (pulse points) using various forms ofdocumentation. The key performance indicators andproper supervisory audits can ensure proper financialprocessing. The pulse points used to monitor theactivity’s performance are described in the nextparagraphs. This section also discusses how financialprocessing, if improperly performed, can affect theperformance indicators.INVENTORY VALIDITY.— This term refers tothe accuracy between the quantity of material posted instock records and quantity in the storage location.Financial processing can affect the inventory validity inan activity. For example, a receipt document wasprocessed to reconcile the unmatched expenditures orreceipts appearing on the SAC 207 exception feedbacklisting without performing a spot inventory. Thisprocess may lower the number of unmatchedexpenditures or receipts; however, the inventoryvalidity can be significantly affected. Improperlyprocessed receipt documents, after the spot inventory,can also affect inventory validity.SUPPLY EFFECTIVENESS.— The supplyeffectiveness reflects the activity’s ability to fillcustomer requirements. The customer requirementsfilled by the activity (net) and from other sources (gross)are used to measure the supply effectiveness, Financialprocessing directly affects supply effectiveness. Forexample, when stock receipt documentation isreconciled against the unmatched expenditureserroneous y appearing on the SAC 207 unmatchedexpenditure listing without proper spot inventoryverification. The stock records could reflect a quantityof material greater than that of the quantity actually inthe storage location.This situation will result inprocessing a warehouse refusal thereby lowering thesupply effectiveness.GROSS INVENTORY ADJUSTMENTS(GIA).— The GIA is calculated by totaling the monthlygross adjustments (gains by inventory, losses byinventory, and surveys) and dividing the result by themonthly throughput. The throughput refers to the valueof specific categories of throughput identified bycertain FIR codes. An improperly processed exceptionfeedback listing can affect the GIA. For example, astock document is reconciled against the unmatchedexpenditure or receipt erroneously appearing in theSAC 207 feedback exception listing withoutconducting a spot inventory. The quantity in the stock6-14
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