CHAPTER 6
A-FN-105-001/AG-001
CONTROL OF ACCOUNTABLE DOCUMENTS
POLICY
1.
All serially numbered documents, including payroll and "emergency"
disbursements cheques, whether pre-printed with serial numbers or numbered locally
before issue, shall be controlled by the NPPAM. The RAM shall control the normal
disbursements cheques after issue through CFMWS.
2.
In accordance with CFAO 36-24, the RAM shall appoint the NPPAM to receive all
issues of NPF accountable documents from base supply, NDHQ, or suppliers. Only the
NPPAM, or appointed Document Control Clerk, will issue accountable documents to
users. Users will not acquire accountable documents directly from a supplier.
3.
The NPPAM and users shall ensure that accountable documents held are
properly secured at all times. The minimum acceptable level of security for accountable
documents is a metal cabinet complete with locking bar and padlock, as per National
Defense Security Policy Chapter 8 and CFAO 202-2.
4.
Accountable documents presently in use include:
a.
Form CF 601, Purchase Order and Receipt;
b.
Form CF 602, Non-Public Funds Receipt;
c.
Form CF 603, Merchandise Requisition;
d.
Form CF 614, Merchandise Stocktaking Report;
e.
Form CF 1023, Inventory Record;
f.
Form DND 1221, NPF Invoice;
g.
Form CF 1333, Request for Credit;
h.
Form CF 1343, Retail Price Change;
i.
Form DND 1353, CANEX Purchase Order;
j.
blank cheques;
k.
Gift Certificates;
l.
Tickets; and
m.
Locally produced invoices.
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5.
A-FN-105-001/AG-001
Control shall be maintained in three stages:
a.
NPPAM holdings;
b.
Issues (by the NPPAM) and returns; and
c.
Usage.
NPPAM HOLDINGS
6.
Upon receipt of accountable documents, the NPPAM, or RAM if applicable, shall
record the details in the Accountable Document Control Register (Annex A).
7.
The RAM or his delegated representative shall verify the NPPAM holdings with
the register semi-annually (June and December). The accountable documents will also
be verified by the incoming NPPAM on handovers. Details of any discrepancies
between recorded and actual holdings shall be reported to the RAM immediately. The
Verifying Officer or the incoming NPPAM on handover shall complete the Verification
Control Sheet (Annex C).
8.
The RAM shall investigate any discrepancies and take such action as may be
required by CFAO 36-24 or is otherwise deemed necessary to protect against improper
use of such documents.
ISSUES AND RETURNS
9.
When issuing accountable documents, the NPPAM or Document Control Clerk
shall obtain the user's signature in the Accountable Document Control Register. Issues
shall be on a replacement basis; users shall be issued such documents in sufficient
quantity to meet short-term (i.e., monthly) requirements.
10.
Upon return of unused documents, the NPPAM or Document Control Clerk shall
record the unused serial numbers and acknowledge receipt in the register. The unused
documents shall be re-entered in the register and accounted for in the same manner as
initial receipts.
11.
Completed books of forms CF 601, CF 602, CF 603, and CF 1343 will be
returned to the NPPAM who shall acknowledge receipt in columns 10 and 11 of the
Register. However, as usage has been controlled through the Accountable Document
Usage Register, the RAM may authorize retention of the completed books by the users.
USAGE
12.
Control over the use of accountable documents is maintained through the use of
an Accountable Document Usage Register (Annex B).
13.
At the time of the initial receipt by the NPPAM or Document Control Clerk, this
register shall be completed to indicate the title of the document, and the inclusive
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numbers received. Additionally, as documents are issued, the last number issued shall
be underlined and the date of issue noted.
14.
As completed documents are received in the accounting section, the
Accountable Document Control Clerk shall check off the incoming numbers in the
register and hasten outstanding documents as required.
CANCELLED DOCUMENTS
15.
All cancelled copies of accountable documents are to be marked CANCELLED
and, the originator's copy shall remain in the book and the original and remaining copies
shall be submitted to the NPPAM in the daily submission of documents.
16.
Loss of cancelled accountable documents shall be reported to the appropriate
authorities in accordance with CFAO 36-24.
DUTIES OF THE DOCUMENT CONTROL CLERK
17.
As accountable documents are received for safekeeping and issue, the
Document Control Clerk shall verify that all serial numbers purported to be in the
shipment are, in fact, included.
18.
The documents shall then be recorded in the Accountable Document Control
Register (Annex A) and properly secured pending issue.
19.
At the time of issue, the Document Control Clerk shall complete the applicable
columns of Annex A and obtain the signature of the receiver. He shall also outline the
control and administrative responsibilities accruing to the receiver.
20.
As documents are utilized, they will be returned for accounting action and
recorded as being used in the Accountable Document Usage Register.
21.
Documents received under cover of a DND 728 or other any other types of
transfer register. Outlets are to submit to the NPPAM, on a daily basis, source
documents under cover of a DND 728 (Document Transit and Receipt) or register.
Source documents include CF 601 - Purchase Order and Receipt, CF602 - NPF
Receipt, CF 603 - Merchandise Requisition, CF 1333 - Request for Credit, CF1343 Retail Price Change, DND 1221 - NPF Invoice, and DND 1353 - CANEX Purchase
Order. Also considered source documents, are DSRs and Cash Transmittal Slips with
all applicable attachments (e.g. Credit card slips, Conditional Sales Contracts, coupons,
gift certificates, etc.). The DND 728 (register) will have the serial numbers of all
attached documents listed under the reference column and the description column is to
be used to provide further explanation when required.
22.
A file or serial number system will be set up for each outlet so that it will be
obvious to the NPF accounting office should a DND 728(register) go missing. A serial
number such as "Retail 52/99" would identify the 52nd DND 728 (register) submitted by
the Retail Store in FY 99/00. A separate Accountable Document Usage Register will be
maintained for the DND 728s and transfer registers for each outlet.
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23.
The outlet shall originate the DND 728 (register) and forward the white and pink
copies to the NPPAM with the attached documents. Upon return of the receipted pink
copy from the NPPAM, the outlet will match it with the yellow copy on file and keep both
for future reference
24.
After the documents have been received and verified by the NPPAM, the
documents shall be passed to the Accountable Documents Control Clerk who shall:
a.
For forms CF 603 Merchandise Requisitions and DND 1221 NPF Invoices:
(1)
arrange the forms in numerical sequence;
(2)
check off the serial numbers, including the DND 728 or register
number, in the Usage Control Register;
(3)
advise the NPPAM immediately of any missing numbers;
(4)
search the pending file for matching copies;
(5)
if the matching copy is located;
(6)
(a)
compare;
(b)
attach the white to the yellow copy; and
(c)
pass the documents to appropriate accounting clerk,
if the matching copy is not on file
(a)
pass the document to the appropriate accounting clerk who
will process it, enter the register number on it, and pass it
back to the document control clerk; and
(b)
the document control clerk will place it on a pending file until
the second copy is received.
NOTES:
Where matching copies have not been received within one
week, the clerk shall take appropriate hastening action.
1.
check off the serial numbers, including the DND 728
number, in the appropriate usage register (Annex A);
2.
advise the NPPAM immediately of any missing
numbers which cannot be accounted for; and
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3.
pass the documents to the appropriate accounting
clerk.
NOTE:
The document control clerk shall, on a monthly basis, hasten
any long outstanding Accountable Documents and advise
the NPPAM of any that cannot be traced or otherwise
accounted for.
25.
Documents received under cover of an NPF Cashier's Summary. This form,
with the attached forms CF 602, will be passed directly to the documents control clerk
by the cashier. The Accountable Document Clerk shall:
a.
check off the serial numbers in the appropriate usage register (Annex B);
b.
advise the NPPAM immediately of any missing numbers; and
c.
return the receipts and the summary to the Cash Receipts Clerk.
26.
Documents Received Without Covering Reports. The stocktaking team
supervisor shall deliver forms CF 614 and CF 1023 to the document control clerk who
shall:
a.
check off the serial numbers of completed forms in the appropriate
usage register (Annex B);
b.
record the return of unused forms in the Accountable Document
Control Register (Annex A);
c.
advise the NPPAM immediately of any missing forms; and
d.
pass the completed form to the appropriate accounting clerk.
27.
Miscellaneous documents received. Some documents (i.e. Tickets, gift
certificates) are not designed for ultimate return to the NPPAM. Where the retail value
of such documents are not added to outlet retail accountability records, control shall be
exercised by reconciling the cash receipts and unused tickets to the total value of tickets
issued All tickets must be controlled and issued by the NPPAM.
DESTRUCTION OF SERIALLY NUMBERED FORMS
28.
Serially numbered forms are continually being updated and revised. When
substantial changes are made, the old form may be superseded and direction issued to
destroy unused forms. A new form number will normally be assigned to the revised
form. Prior to destruction, a verification of the particular form must be done and any
discrepancies investigated.
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29.
A-FN-105-001/AG-001
Destruction of serially numbered forms shall be as follows:
a.
For forms that were issued through the CF Supply System and that are to
be destroyed:
(1)
completely unused books or packages will be returned to the
NPPAM by the users and then returned to Base Supply for
destruction in accordance with supply directives. The Accountable
Document Control Register is to be updated accordingly;
(2)
partially completed books will be returned to the NPPAM by the
user and the NPPAM shall mark "Void" across each copy of the
form and retain the now "used" book as per normal;
(3)
unused individual forms will be destroyed by shredding or burning;
and
(4)
for both partially completed books and unused individual forms, the
NPPAM shall indicate on the Accountable Document Control
Register "Destroyed/voided by NPPAM" for the applicable serial
numbers. The NPPAM shall indicate on the Accountable
Document Usage Register the forms that have been destroyed or
voided and enter the following certification on the Usage Register:
Certified that all copies of form ___________ serial numbers from
________ to ________ have been voided/destroyed.
___________________
Document Control Clerk
___________________
NPPAM
Date _________
NOTES:
1.
For unused NPF cheques issued through CFO that are to be
destroyed, the NPPAM shall:
a.
destroy all copies by shredding or burning all copies;
b.
enter the above entries in the Accountable
Documents Control and Usage Registers; and
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c.
2.
notify CFO of the serial number of the last cheques
used and the serial numbers of the destroyed
cheques; and
For other serially numbered forms (e.g. Tickets), the NPPAM
shall a.
destroy all copies by shredding or burning all copies;
and
b.
enter the above entries in the Accountable
Documents Control and Usage Registers.
Annex A - Accountable Document Control Register
Annex B - Accountable Document Usage Register
Annex C - Verification Control Sheet
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