(Renumbered: 10/2020)

(Revised and Renumbered from 8422.20)


The STD 106 Stock Received Report is not required for FI$Cal agencies/departments.  These agencies/departments must create a Receipt ID against the Purchase Order ID in the FI$Cal system.  The Receipt ID is required for Non-IT Goods, IT Goods, Non-IT Services and IT Services acquisition types.


The STD. 106 is required for agencies /departments exempt/deferred from using FI$Cal.


Whenever goods are supplied to an agency/department, the receiving unit of that agency/department will prepare Stock Received Reports, STD. 106, or Receipt Delivery Detail Report, or use an approved Purchase Order document to record receiving information at the time goods are received. The following should be observed:


  • For partial deliveries, a photocopy of the approved purchase order may be used as a stock received report.
  • The last Stock Received Report for an order should be stamped "Complete" when the order is completely filled.
  • Prepared reports only after carefully checking the quantity, description, and condition of the goods and signed by the person responsible for checking and taking custody of the goods.
  • When stock received reports are prepared or signed by a person other than the designated departmental receiver, the person signing the report should take precautionary measures to assure that the goods were actually received and checked.


The agency/department inventory clerk or designated receiver will write in the date received, the quantity received, and note any defect in condition on the purchase order that is used as a stock receive report. The same procedure will be used to acknowledge receipt of services other than regular recurring services, such as utilities. If goods are to be returned to the vendor, agencies/departments will prepare a Returned Stock Report, STD. 108.


The original stock received report, or signed copy of the order used as a stock received report will be forwarded directly to the accounting office on the day the goods are received


These documents will provide the accounting officers with information as to the identity, condition, and net quantities of goods received. The accounting officer will compare the stock received report to the purchase order and invoice. If these documents are not available for comparison, claims will not be processed for payment. The accounting office will indicate on its copy of the stock received report:


  1. The claim schedule number, and


  2. The Fiscal Year of the claim.


  3. File stock received reports with the accounting office copies of orders and estimates, unless other methods of filing are prescribed or are more convenient with respect to individual agencies/departments.

  4.  To determine whether all goods and services ordered are actually received, the agency/department shall develop procedures to follow up on open purchase documents/contracts. (See SAM Sections 3861–3867 concerning short or damaged shipments and SAM Section 10821 for additional procedures relating to agencies/departments performing stores accounting.)

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