Quantcast Monthly Special Meals Report, NAVSUP Form 1340 - 14163_277

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Accounting Procedures - 14163_276
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Special Meals Report, NAVSUP Form 1340 - 14163_278
Return of cash for unused special meals, already paid for in cash, is authorized. Refunds  are  made  by  the  FSO  or  his  or  her representative only upon receipt of a NAVSUP Form 340 prepared by the officer signing the original request for meals. The request should have a notation “Returned for credit” clearly marked on the original. This is used by the FSO to post credit entries to cash accounts. Components  of  unused  returned  special  meals should be reused when possible. They need not be taken upon  stock  and  financial  records. Monthly Special Meals Report, NAVSUP Form 1340 A NAVSUP Form 1340 (fig. 12-11), prepared in duplicate,  is  used  to  report  the  number  of  special  meals issued during the month and the cost of food items used in preparing the special meals. This should be the value of  all  documents  prepared  for  issue  of  food  items  used in  the  preparation  of  special  meals  during  the  month. This value is entered in the Cost of Food Used column. The cost of supplemental food items may be prorated among the meals in which they are served. The  NAVSUP  Form  1340  should  be  completed showing the total meals issued upon certification of entitlement  to  each  government  agency  and  to  any foreign  enlisted  personnel  at  government  expense.  This information is taken from the NAVSUP Forms 340, processed during the period covered by the NAVSUP Form 1340. The foreign government and invitational travel order numbers of foreign enlisted personnel under the  Military  Assistance  Program  should  be  shown  for foreign issues and should be taken from the Receipt for Flight Meals on the reverse side of NAVSUP Forms 340 for  the  period  being  reported. The type of aircraft or small craft and its serial or hull number should be shown in the Comment block when applicable. The FSO should sign the NAVSUP Form 1340, certifying that the special meals indicated were  issued. The total value of food items used in preparation of special meals during each accounting period should be entered on the Balance Sheet section of the General Mess  Operating  Statement,  NAVSUP  Form  1358, opposite  the  caption  Special  Meals  under  Expenditures. The  original  NAVSUP  Form  1340  is  submitted monthly to NAVFSSO with the Ration and Sales Report, NAVSUP Form 1357. A copy is retained for posting the Record  of  Receipts  and  Expenditures,  NAVSUP  Form 367, and in preparation of the quarterly NAVSUP Form 1358. If a completed NAVSUP Form 1340 reveals that the cost of food used for any type of special meal exceeds the  monetary  allowances  for  that  meal,  a  letter  of explanation should accompany the report explaining why  the  allowances  were  exceeded  and  actions  taken  to prevent  reoccurrence. Cash  received  for  the  sale  of  special  meals  should be  safeguarded  and  deposited  with  the  disbursing officer. A receipt should be obtained in a Cash Receipt Book NAVSUP Form 470. In  addition  to  the  recapitulation  on  NAVSUP  Form 1340, cash collected, deposited, and due from credit sales  is  reported  on  the  monthly  Ration  and  Sales Report, NAVSUP Form 1357. 12-19

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