a. Shipbuilding Contracts for the Construc- tion or Acquisition of Ships. Navy Stock Ac- count and reimbursable Appropriation Pur- c h a s e s A c c o u n t m a t e r i a l t r a n s f e r r e d t o a shipbuilder will be expended as a charge to t h e a p p r o p r i a t e a p p r o p r i a t i o n , subhead, bureau control number, functional account, and ship concerned. If such material is fur- n i s h e d f r o m t h e A p p r o p r i a t i o n P u r c h a s e s Account without reimbursement, the value w i l l b e e x p e n d e d a s a c o s t c h a r g e t o t h e appropriate accounting data including the ship c o n c e r n e d . I f t h e b u r e a u c o n t r o l n u m b e r chargeable is accounted for by an activity other than the activity making the issue, the value of the material will be invoiced in the stores account in which carried as a transfer between supply officers to the activity ac- countable for the bureau control number in- volved and the invoice annotated with the appropriation data ultimately chargeable.
b . C o n t r a c t s f o r R e p a i r , A l t e r a t i o n , o r Conversion Work on Ships. Navy Stock Ac- count and reimbursable Appropriation Pur- c h a s e s A c c o u n t m a t e r i a l t r a n s f e r r e d t o a private shipyard under contracts for repair, alteration, or conversion work will be ex- pended as a charge to the appropriate appro- priation, subhead, bureau control number, functional account, and ship concerned. Ma- terial issues will be processed as prescribed in subpar. a.
c. Facilities Contracts. Upon issue of ma- terial under facilities contracts, the supply officer will invoice the value the reef to the account able activity, as determined from the Navy Comptroller Manual, par. 025307-3, in the account in which carried as a transfer
b e t w e e n s u p p l y o f f i c e r s , T h e i n v o i c e w i l l c o n t a i n t h e f o l l o w i n g s t a t e m e n t :
"This material was supplied as govern- ment furnished to facilitate contract (num- ber), unit identification code (number in the 90000 series)”.
d. Construction Contracts Chargeable to F u n c t i o n a l A c c o u n t s i n t h e 4 8 2 0 0 S e r i e s . Navy Stock Account and Appropriation Pur- chases Account material issued under con- struction contracts, chargeable to the func- tional account in the 48200 series, will be charged to the applicable accounting data cited on the construction contract. Copies of all material expenditure documents will be forwarded to the authorization accounting activity for the b u r e a u control number charged.
e . Contracts for Research and Develop. ment. When material is issued under a con- tract for research and development from the
N a v y S t o c k A c c o u n t o r t h e-
A p p r o p r i a t i o n Purchases Account with reimbursement and will be consumed, destroyed, or made un- u s a b l e d u r i n g t h e c o u r s e o f r e s e a r c h o r development, the value of such material will be charged to the cognizant appropriation, subhead, bureau control number, and func- tional account in the 96000 series. If such material is furnished from the Appropriation Purchases Account without reimbursement, the value will be expended to the appropriate appropriation, subhead, and functional ac- count in the 96000 series. If the allotment or subauthorization chargeable is accounted for by an activity other than the activity making the issue, the value of the material will be invoiced as a transfer between supply officers to the activity accounting for the allotment or subauthorization concerned.
f. Other Contracts Chargeable to End Use Functional Accounts. When material is fur- nished under other contracts chargeable to end use functional accounts from the Navy Stock Account or the Appropriation Purchases
Account with reimbursement, the value there- of will be expended to the appropriate appro- priation, subhead, bureau control number, and end use functional account. If such mate- r i a l i s f u r n i s h e d f r o m t h e A p p r o p r i a t i o n Purchases Account without reimbursement, the value will be expended as a cost charge to the cognizant appropriation, subhead, and end use functional account. If the bureau con- trol number chargeable is accounted for by an activity other, than the activity making the issue, the value of the material will be invoiced in the stores accounts in w h i c h carried as a transfer between supply officers to the activity accountable for the bureau con- trol number involved. The invoices effecting the transfer will be annotated with the ap- propriation data ultimately chargeable.
g. Contracts Chargeable to Functional Ac- counts in the 50000 or 9000 Series
(1) General. The Navy Aviation Supply Of- fice or the Navy Ships Parts Control Center, a s a p p l i c a b l e , i s a c c o u n t a b l e f o r g o v e r n - ment furnished material supplied from stock or from contributing contracts to Navy con- t r a c t o r s a n d f o r s t o r e s a c c o u n t m a t e r i a l s h i p p e d t o c o n t r a c t o r s f o r r e p a i r , a l t e r a - tion, or overhaul whether or not government f u r n i s h e d m a t e r i a l i s i n v o l v e d e x c e p t f o r t h o s e i t e m s s h i p p e d u n d e r l o c a l a c t i v i t y c o n t r a c t s f o r r e p a i r , a l t e r a t i o n , o v e r h a u l , or renovation.
(2) Stock Contracts Chargeable to Func- tional Accounts in the 50000 Series
(a) Issues of Government Furnished Ma- terial not Carried in the Same Stores Account as the Contract. Issues of government fur- nished material requiring an account trans- f e r w i l l b e e x p e n d e d a s a c a s h s a l e . A Voucher for Transfers Between Appropria- t i o n s a n d / o r F u n d s ( S t a n d a r d F o r m 1 0 8 0 ) w i l l b e p r e p a r e d b y t h e i s s u i n g a c t i v i t y charging the accounting data designated in the supply directive, including the appro- priate functional account in the 50000 series, and indicating the Navy Aviation Supply Of- fice or the Navy Ships Parts Control Center, a s a p p l i c a b l e , as the abstractable activity. The Standard Form 1080 will be submitted to the originator of the supply directive for certification of the accounting data. An ad- vance copy of the Standard Form 1080 and the DD Form 1348-1 will be furnished to the Navy Aviation Supply Office or the Navy Ships Parts Control Center, as applicable, to effect a r e c e i p t f r o m p u r c h a s e i n t h e r e c e i v i n g stores account. The Standard Form 1080 ef- fecting the account transfer will contain:
1.
2. 3.
reference to the bureau, command, of- fice, or Naval Supply Systems Command inventory control point supply directive; the company to which shipped;
the location of the company;
4. the statement “ T h i s p r o p e r t y w a s shipped as government furnished mate- rial in connection with contract (num- b e r ) ” .
Accounting instructions for the return to the naval activity of the finished products under the contract are contained in par. 23202.
(b) Issues of Government Furnished Mate- rial Carried in the Same Stores Account as the Contract. Issues of government furnished material to a contractor for use on a con- tract chargeable to the same stores account in the 50000 series of functional accounts, except Appropriation Purchases Account ma- terial requiring an appropriation adjustment, will be invoiced to the Navy Aviation Supply Office o r t h e N a v y S h i p s P a r t s C o n t r o l Center, as applicable, as a transfer between supply officers. The transfer will be made in the account, class, and cognizance symbol in which carried. This invoice will contain the same information as that required on the Standard Form 1080 prescribed in subpar. (a). A p p r o p r i a t i o n P u r c h a s e s A c c o u n t m a t e r i a l requiring reimbursement as directed by the r e s p o n s i b l e b u r e a u , c o m m a n d , o f f i c e , o r Naval Supply Systems Command inventory control point will be accounted for in ac- cordance with subpar. (a) as a cash sale.
(3) Repair Contracts Chargeable to Func- tional Accounts in the 69000 Series
(a) Basic Material to be Returned Under Contract. When stores account material is shipped to a contractor for repair, renova- tion, alteration, or overhaul under a local contract, such material will not be expended f r o m t h e s t o r e s a c c o u n t . M a t e r i a l i s s u e d from stock for use and incorporation in the material to be repaired, altered, or over- hauled will be expended as a charge to the applicable functional account in the 69000 s e r i e s .
(b) Material Subject to Redistribution. When stores account material other than ma- terial covered in subpar. (a) is shipped to a contractor for repair, alteration, renova- tion, or overhaul, the value of such material, will be invoiced to the Navy Aviation Supply I Office or the Navy Ships Parts Control Cen- t e r , as applicable, a s a t r a n s f e r b e t w e e n s u p p l y o f f i c e r s . T h e i n v o i c e e f f e c t i n g t h e transfer between supply officers will contain: 1. contract (number) under which material
is to be repaired;
2. reference to the bureau, command, of- fice or Naval Supply Systems Command inventory control point supply directive or letter directing shipment;
3. the company to which shipped; 4. the location of the company.
Accounting instructions for the return to the naval activity of the finished products under the contract are contained in par. 23202.
25495 Supply Ashore
(4) Shortages, overages, and Non-repair- a b l e I t e m s . When notification is received from the contract administration officer that the shipment was received short or over the quantity stated on DOD Single Line Item Re- lease/Receipt Document (DD Form 1348-1), a credit or debit DD Form 1348-1 for the shortage or overage will be issued to the Navy Aviation Supply Office or Navy Ships Parts Control Center, as applicable. If noti- f i c a t i o n i s r e c e i v e d f r o m t h e c o n t r a c t a d - ministration officer that an item received at the contractors plant is nonrepairable or was damaged in shipment, a credit DD Form 1348-1 covering the nonrepairable or dam- aged items will be issued to the Navy Avia- tion Supply Office or Navy Ships Parts Con- trol Center, as applicable, and the items will be accounted for on the basis of the survey report from the contract administration offi- c e r . C o n t r a c t a d m i n i s t r a t i o n o f f i c e r s w i l l furnish the Navy Aviation Supply Office or Navy Ships Parts Control Center, as appli- cable, w i t h c o p i e s of all notifications and survey reports.
2. BAILMENT OF GOVERNMENT FUR-