C. Warehouse Inventory Accounting at the Port
For warehouse inventory purposes, food arriving at a port is
treated and accounted for in the same way as food arriving at a CARE warehouse.
CARE or counterpart staff or a clearing and forwarding agent must prepare a
receiving waybill to account for the arrival of food at the port, and prepare
dispatch waybills to account for food moved directly from a ship to trucks or
rail cars to CARE or counterpart warehouses or from port warehouses to CARE or
Warehouse inventory ledgers must also be prepared for all
transactions at the port. Waybills and Loss and Adjustments Reports must account
for all food described on the Bill of Lading. These documents will all be
forwarded to the country office and the information will be entered into the
commodity financial accounting ledgers. Accurate documentation is essential.
(See Food Receipt and Dispatch, Inventory Accounting and
Reporting, and ALMIS #4496 Commodity Accounting