Which SOM chapter governs Material Expenditures?

• A. Physical Inventory
• B. Stock Record Management
• C. Material Expenditures
• D. Supply Department Organization

Answer: (C)

Material Expenditures focus on the financial control of material use—how funds are obligated, expenditures recorded, and accountability maintained for material items. In the SOM, this chapter lays out the policies, procedures, and responsibilities for approving and tracking material costs, ensuring spending aligns with budgets and audit requirements. It also defines who authorizes purchases, how expenditures are documented, and how reports are generated to monitor financial performance.

The other chapters cover different areas: Physical Inventory deals with counting and reconciling on-hand material; Stock Record Management handles the maintenance of item records and stock levels; Supply Department Organization describes the structure and roles of the supply function. These sections address operations and organization, not the financial control of expenditures.