preparation area, foodservice issue room, meat
preparation area, refrigerated spaces, and foodservice
l Group III spaces consist of the ships retail and
clothing stores, the fountain, vending machines, and
related bulk storerooms.
l Group IV spaces consist of the ships service
activities such as the barbershop, tailor shop,
dry-cleaning shop, and laundry.
For all afloat groups, each lock must be opened by
an original and duplicate key different from the keys to
any other space. Additionally, each group must have a
master and one duplicate master key capable of opening
every lock in the group. here also must be a grand
master and one duplicate grand master capable of
opening every lock in every group. NOTE: Group III
has special keyless padlocks that are excepted.
Afloat, accountable food items must always be kept
under lock and key. The only exception is when the bulk
of such material needed for a required endurance load
makes storage under lock and key impractical. Storage
of accountable food outside of locked and controlled
storerooms should not be done without the knowledge
and consent of the supply officer. Physical inability to
store all items under lock and key may mitigate, but does
not relieve the FSO or his or her responsibility for
LOCKS ASHORE. At ashore GMs, the locks of
the foodservice division may or may not be integrated
with other locks of the supply department. In either case,
the FSO must be knowledgeable of the existence and
have control over any master and duplicate master keys
that can open foodservice spaces.
The following procedures further outline custody
and handling of keys:
. No two spaces should have locks that can be
opened with the same original and duplicate key except
master and grand-master keys.
. The person in charge of the space must get the
original key from the general key locker at the beginning
of the day. This person must keep possession of the
original key during working hours and return it to the
general key locker after working hours.
. The general key locker should be located in the
supply office to provide centralized key control.
. Duplicate keys should be kept in a duplicate key
locker in the supply office or in the supply officers safe.
The supply officer may authorize a special duplicate key
locker when procedures require recurring use of
. When these procedures do not satisfy local
circumstances, the supply officer may prescribe in
writing alternate procedures to ensure proper control of
keys and access to spaces.
l Equipment and locker keys to cabinets and small
nonaccountable gear storage lockers located in the
common messing area are controlled as directed by the
As department head, the supply officer has overall
accountability and right of access to all foodservice
spaces. This right of access does not compromise
AUDITING ACCOUNTING RECORDS
As was stated in chapter 3, the objective of any
system of records maintained by a messing facility is to
provide a source of data to be used in the preparation of
the required financial statements for that messing
facility. When properly maintained, these records also
provide information that allows a more efficient
operation of the messing facility. To this end it is vital
that an auditing process be in place that allows for
frequent checks of all records to ensure their accuracy.
Balancing the Subsistence Ledger
The records keeper maintains the Subsistence
Ledger, NAVSUP Form 335, keeping one for each food
item on board. This form provides a record by quantity
of receipts and expenditures. It also provides a running
balance on hand for each food item. Such transactions
occur regularly and should be recorded to reflect the
actual date of each transaction. The types of transactions
are receipts, issues, sales, transfers, surveys, or
inventory adjustments resulting from inaccurate
inventory. Each transaction must be recorded
To make sure all transactions are recorded
accurately and the math is correct, the FSO or
designated representative must periodically perform
certain checks. He or she should check to make sure the
correct unit is used for all transactions recorded.
Unlike other stock items, food items have two unit
prices-the fixed price and the last receipt price. The
purchase price for food items on the commercial market
fluctuates and the GM must operate on a fixed ration