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1、15 January 2006Army LodgingStandard Operating ProceduresSpoilage/Breakage/Obsolescence1. Purpose: To ensure appropriate accounting for items identified for disposal.2. Scope: Resale merchandise, food, and warehouse/storeroom items.3. Authority Responsibility: DOD 7000.14, Appendix A. Lodging Manager
2、, Fund Manager, foodservice, accounting, and supply/warehouse staff.4. Procedures:a. Prevention: Management at the activity level should ensure ordering (par stock levels), storage, and issuing (first in, first out) procedures are in place to keep losses from spoilage, breakage and obsolescence to a
3、 minimum.b. Procedures: The DA Form 4080, Transfer Between Activities, will be used to record spoilage, breakage, obsolescence, spillage or over-preparation on resale merchandise, food, and warehouse/storeroom items. This form transfers merchandise cost from the purchases/issues, expense or pre-paid
4、 accounts to the correct Spoilagc/Brcakagc expense account (GLAC .454, Resale Merchandise, Spoilage, Breakage, and Obsolescence; GLAC 455 Cost of Good Sold, Warchousc/Storcroom Spoilage, Breakage and Obsolescence).c. Duties:1) Lodging Manager or appointed Fund Manager appointed representative should
5、: Ensure activity maintains adequate supplies of sequentially numbered DA Form 4080 (obtain from FMD supply). Review and completed DA Form 4080s and determine procedures to reduce loss in the future, or if loss appears excessive initiates an appropriate investigation. Sign and submit reports through
6、 appropriate channels, to the servicing NAF accounting office including any voided DA Form 4080. Ensure that product to be written off is actually destroyed at the activity.2) Foodsenice, Supply/Warehouse Staff: Follow loss prevention procedures as stated above. Record all losses on DA 4080. Record
7、losses at cost, using current month inventory values and explain the reason for the losses. Complete and sign report (DA 4080) and forward to lodging management for approval. Any voided DA Form 4080 must also be forwarded to lodging management as these are controlled, sequentially numbered forms which must be accounted for.3) Fund Managers appointed representative;Review reports for repetitive items, types or excessive losses. Determine that the report contains all required information. Sign DA 4080 as approving officer and forward to Finance and Accounting Office.5. Local Supplement.
