tion activities may be authorized by the commanding
officer when the issue of the material will not
endanger the stock position of the issuing activity.
Material to be transferred will be restricted to ship’s
store stock, food items, electronics, and general stores
items, as needed for group projects, and fuel and
lubricants. Transfers will not be made for resale to
any individuals except transfers to armed forces
exchanges as prescribed in subpar. b, and sales of
food items to civilian cafeterias as prescribed in Food
Service Management, par. 6221. Transfers of general
stores items amounting to more than $500 on any
one invoice also will require approval, in writing, of the
Navy Fleet Material Support Office. However, sales of
general stores material to private contractors operat-
ing Military Sealift Command tankers will be made
without monetary limitation (see par. 25325 -2c).
Material which is furnished from inventory stocks will
be billed at standard or local carrying price. For
specific exceptions relating to food items, see Food
Service Management, par. 6222.
b. Armed Forces Exchanges
(1) General. Armed forces exchanges will be operated with nonappropriated funds and will be self-sustaining with respect to the purchase of sup plies except as indicated in subpars. (2)-(7).
(2) Food Items. Food items may be sold to Navy exchanges in accordance with Food Service Management, par. 6221.
3. Navy Stock Account Items for Use. Supply officers may sell items of general stores material and petroleum products which are required for use by local armed forces exchanges upon approval either by the commandant of the naval district, Chief of Naval Air Training, Commandant of the Marine Corps, Commander Amphibious Training Command, or over- seas area commander. Sales of Navy Stock Account material will be at standard or local carrying price.
(4) Electron Tubes. The provisions of subpar.
(5) apply to electron tubes. Only commercial type receiving tubes will be sold. No sale will be made if such sale will impair the levels of supply required for maintenance.
(5) Items Intended for Resale. Unless specifi-
cally authorized by the Naval Supply Systems Com- mand, items of Navy Stock Account material will not be sold to armed forces exchanges within the United States excluding Alaska except that food items may be sold to Navy and Marine Corps exchanges au- thorized by the Secretary of the Navy to operate grocery sections. In Alaska and outside the United States the following items may be sold to armed forces exchanges for resale to authorized patrons:
1. gasoline,
2. lubricating and fuel oils,
3. coal,
4. ice,
5. commercial type receiving tubes,
6. food items to Navy and Marine Corps
exchange grocery sections. .
Authority to sell additional items to armed forces exchanges for resale to authorized patrons may be
requested from the Naval Supply Systems Com- mand.
(6) Utilities. Utilities chargeable to armed forces exchanges will be handled in accordance with the Navy Comptroller Manual, par. 035860.
(7) Pricing. Food items and general stores items
authorized for sale to “armed forces exchanges will be sold at standard or local carrying price. Accessorial charges will be added when sales are made to Army or Air Force exchanges in accordance with the Navy Comptroller Manual, pars. 035960-035965. Author- ized sales of petroleum products will be made at standard or local carrying price plus any tax levied by state or local authorities.
c. Individuals
(1) Within the United States. In the absence of
a commissary, ship’s store, or Navy exchange, supply officers of activities within the United States may sell certain items of Navy Stock Account stock to individuals for cash provided the sale of such items has been specifically authorized in advance by the cognizant Naval Supply Systems Command inventory control point after receipt of a request from the activity concerned. Sales of this type will be made only to persons authorized to purchase from commissary stores (see par. 43547). The cognizant Naval Supply Systems Command inventory control point will not authorize the sale of such items as fuel, gasoline, oils,
greases, and ice when these and other items are readily procurable in the open market or at exchanges in the immediate vicinity. Instructions relative to the sale of clothing from retail clothing stores to individuals are
contained in Volume IV, Chapter 2.
(2) Outside the United States. It is the policy to sell articles required by personnel outside the United States through the commissary, ship’s store, or Navy exchange within the immediate vicinity. In the absence of a commissary, ship’s store, or Navy exchange, the sale of Navy Stock Account stock for cash to persons authorized to purchase from commis- sary stores may be authorized by the commanding officer when the issue of the material will not endanger the stock position and the stock is of the type ordinarily carried in a Navy exchange.
(3) Pricing. Sales of petroleum products, when authorized, will be made at the standard or local carrying price plus any tax levied by state or local authorities. Pricing of food items will be in accord- ance with Food Service Management, par. 6222. All other transfers will be made at standard or local carrying price.
d. Officers’ Messes
(1) Food Items. Issues of food items will be made in accordance with Food Service Management, pars. 6221 and 6222.
25317 Supply Ashore
(2) Utilities. Utilities furnished to commis-
sioned and warrant officers’ messes (open) and (closed) when chargeable to nonappropriated funds will be handled in accordance with the Navy Comp- troller Manual, par. 035860.
(3) Other Items. Table linen, dishes, glassware,
tableware, kitchen utensils, and other general stores housekeeping items may be sold on a cash sale basis to regularly established officers’ messes ashore strictly for their own use, subject to the approval of the commandant or commanding officer concerned. Sales of ship’s store stock may be made to officer’s messes, cigar messes, and to other duly constituted clubs or messes which have been authorized by the commanding officer and whole monthly records are audited.
(4) Pricing. Sales of food items will be made in accordance with Food Service Management, par. 6222. Sales of authorized general stores material will be made at standard or local carrying price. Acces- sorial charges will be added when sales are made to Army or Air Force officers’ messes in accordance w i t h t h e N a v y C o m p t r o l l e r M a n u a l , p a r s . 035960-035965. Sales of utilities and services will be handled in accordance with the Navy Comptroller Manual, par. 035860.
25317 SPECIAL DEPOSITS
1. GENERAL. Except as provided in subpar. 3,
material such as food items, fuel, and similar items issued to depositors to the Working Fund/Security Deposits (Suspense Navy) will be issued on DOD Single Line Item Release/Receipt Document (DD Form 1348-1) and the charge will be made to the Working Fund/Security Deposit, functional account 98004. When special deposits are made by morale, welfare, and recreation activities, the commandant, commanding officer, or other officer in command will furnish to the fiscal and disbursing officers a written statement that the surcharge provisions in the Navy Comptroller Manual, par. 03588043, are not applicable.
2. ADVANCE PAYMENT REQUIRED OF
OTHER GOVERNMENT DEPARTMENTS. When, because of past delinquency or for any other reason, cash payment is required before material is shipped or delivered to an activity of another government department other than a military department or
office of the Department of Defense, a special deposit will be required in the same manner as for private parties (see subpar. 1).
3. SPECIAL DEPOSIT ACCOUNTS. Special de-
posit accounts for certain companies have been established in the Working Fund/Security Deposit which are held by the Navy Accounting and Finance Center (Central Accounting Operations Division), as security deposits to guarantee reimbursement for supplies obtained from and services rendered by naval activities in the performance of flight testing pro- grams and the conducting of official business in connection with work on government contracts (see the Navy Comptroller Manual, par. 032102-lb(3)). A receipt, in duplicate, showing the home station will
be obtained’ from the pilot of the plane for gasoline, -
oil, or other consumable supplies furnished to these aircraft companies. Billing to the cognizant aircraft companies will be made by the issuing activity and will be priced in accordance with par. 25320-3. 25318 SALES TO SEA SCOUTS
1. AUTHORITY. Title 10, U.S. Code 7541 au-
thorized the Secretary of the Navy to sell to the Boy Scouts of America for the Sea Scouts such non- obsolete material as may be spared at prices repre- senting its fair value to the Navy.
2. POLICY
a. Donations. Donations of surplus property
except for contractor inventory material may be made in accordance with the Defense Disposal Man- ual .
b. Sales. The policy of the Navy Department is
to make available for sale, within the authority prescribed in subpar. 1, to the Sea Scouts Department of the Boy Scouts of America, the following material when not surplus and when the quantities requested are reasonable and can be spared without detriment to the Navy Department:
1. articles of uniform clothing,
2. boats,
3. engines,
4. material concerned with the operation of
boats,
5. other material which will be for the benefit
of the unit as a whole and not for individual members.
3. PROCEDURE
a. General. Requests for material will be sub-
mitted on the Boy Scouts of America form, Applica- tion for Material From United States Navy. -
b . Sale
(1) Nontechnical Material. Requests for general stores material except consumable supplies will be approved by the regional scout executive. Requests for consumable supplies, such as oil, gasoline, paint, rags, and cordage, will be approved by the local scout executives and one member of the executive board of the local council. Bureau or command approval for sale” of nontechnical material is not required. How- ever, general stores material to be sold, except for hammocks, will be released by the issuing activity only if incidental to the operation of boats. The sale of clothing items will be in accordance with par. 42002-8.
(2) Technical Material. Requests for new or used technical material which is incident to the operation of boats will be approved by the regional scout executive and forwarded to the bureau, com- mand, or Naval Supply Systems Command inventory control point having cognizance over the requested material for approved. Upon approval the request will be forwarded to the designated issuing activity. 4. PRICING. All nonobsolete material except fuel will be sold at standard or local carrying price, plus packing, handling, and shipping charges. Fuel will be priced in accordance with par. 25320. All charges for packing and handling will be accounted for in accordance with the Navy Comptroller Manual, par. 035493. The bill of lading for transportation will be furnished by the Sea Scouts Department of the Boy Scouts of America.
25319 SALES OF PETROLEUM PRODUCTS TO FOREIGN GOVERNMENTS UNDER FUEL EXCHANGE AGREEMENTS
1. GENERAL. Under the terms of fuel exchange
agreements, sales to foreign governments are made under terms of reciprocity y. Specifically, the sale of a given quantity of fuel to a participating country entitles the U.S. Government to buy an equal
quantity of fuel from that country’s resources.
2. ACCOUNTING
a. Issues of Fuel Under Exchange Agreements.
All issues of fuel under exchange agreements are processed through the Navy Stock Fund (NSF] and
central accountability is maintained at Navy Ships Parts Control Center (SPCC) Mechanicsburg, PA.
b. Issues to Foreign Vessels. Issues to foreign
participants are made from available stocks of NSF owned fuels at the selling activity. The value of the product is then Other Supply Office (OSO) trans- ferred to SPCC for accountability. This is accom- plished by forwarding, within ten (10) days of issue, a fuel Requisition and Invoice/Shipping Document (DD Form 1149) prepared in accordance with NAVSUP- INST 7300.26. If no DD Form 1149 is available, a message will be sent to SPCC containing the following information: (1) name of issuing activity, (2) name of receiving activity, (3) commodity, (4) date of issue, (5) and quantity as certified by issuing ac- tivity.
c. Issues to U.S. Vessels. Receipts by U.S.
Navy ships from foreign sources are charged to the O&M, N funds of the purchaser and credited to the NSF with SPCC shown as the authorized accounting activity (AAA). This is accomplished by forwarding to SPCC within ten (10) days of receipt of a fuel DD Form 1149 prepared in accordance with NAVSUP- INST 7300.26, or a message stating the name of the receiving vessel, issuing vessel/activity, commodity, date of transfer, and confirmed amount transferred. (The confirmed amount is agreed upon by both receiving vessel and issuing activity/vessel prior to transfer.) In some instances, a DOD Single Line Item Requisition System Document (DD Form 1348) can be submitted in lieu of the DD Form 1149.
d. SPCC Mechanicsburg, PA. SPCC will, upon
receipt of the documentation of issues to foreign ships, process a receipt from OSO (FIR Code F4) in the cognizance symbol 9X FIR and reconcile the receipt to the subsequent summary. Upon receipt of documentation of a U.S. ships receipt of fuel from a
foreign source, SPCC will process an issue with reimbursement (FIR Code Jl) in the cognizance symbol 9X FIR with a charge to the appropriate operating funds and credit the NSF open allotment for fuels. SPCC will also maintain a running balance by participating country for annual cash settlement of balances due, or otherwise arrange for a fuel replacement in kind within a reasonable period of time, ordinarily no more than nine (9) months beyond the end of the calendar year. This is done by forwarding to each participating foreign government by March 1 of each year a statement of transactions. The foreign government subsequently forwards it back to SPCC as confirmation with any additions