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Auditing Accounting Records
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Mess Management Specialist 1 & C - Military manual for maintaining a mess hall
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Overages and Shortages - 14163_298
allowance. For this reason, NAVFSSO establishes a fixed price for all items used in the GM. Thus, the same charge is made for an item throughout the accounting period regardless of the current market or receipt price. The receipt price for each receipt should be entered in the space provided along with the date of receipt. This price is used to survey, transfer, or sell items to private messes  and  to  extend  inventory  value. You  can  verify  the  current  on-hand  balance  by adding  all  receipts  to  the  opening  inventory  and subtracting all issues, transfers, surveys, and sales. The resulting  figure  should  equal  the  current  on-hand balance. You  can  confirm  the  Cumulative  Total  (issues) figure by running a printout or tape. Add the beginning inventory and all receipts. Subtract all quantities in the Other column and subtract the current on-hand balance. The result will equal the Cumulative Total figure if there are no mathematical errors on the NAVSUP Form 335. The Subsistence Ledger, NAVSUP Form 335, is considered  a  paper  inventory  and  should  not  be interpreted as a true representation of the physical inventory.  An  actual  physical  inventory  should  be conducted  to  confirm  the  paper  inventory.  As  was discussed  earlier,  frequent  spot  inventories  should  be conducted on fast-moving and high-cost items. Cash  Collection The FSO is responsible for collecting required basic charges and surcharges received from the sale of meals from the GM. Additionally, he or she is responsible for depositing  such  funds  with  the  disbursing  officer.  When wardroom members are furnished meals from the GM, whether  continually  or  during  in-port  periods,  the  mess treasurer   is   responsible   for   the   collection   and reimbursement  for  such  meals. RECEIPT  AND  RECORDING  OF  FUNDS.– The FSO designates, in writing, cashiers to receive payment for all meals sold for cash. Payment may either be received in advance through sales of meal tickets or directly from personnel as they enter the GM. DOCUMENTATION.– Various forms are used to document sales of meals. Those used to classify ration entitlement  and  to  document  rations-in-kind  were discussed earlier in the chapter. Discussed now are the forms used to record receipt of funds. Cash  Meal  Payment  Book.–  The  Cash  Meal Payment Book, DD Form 1544, is used to record meals sold for cash from a GM in the manner prescribed next. The  CO  will  designate  a  control  officer  for  the handling  and  security  of  the  DD  Form  1544.  The transfer control and receipt coupons (four numbered coupons per book) will be used to complete the book. Individuals  authorized  to  receive  cash  meal  payment books sign the transfer control and receipt no. 1 at the time of receipt. The coupon is then retained by the control  officer  transferring  the  book.  Another  transfer control  and  receipt  coupon  is  used  to  return  the completed  book. Cash  Meal  Payment  Sheet  Register.–  The headings  Organizations  and  Installation  are  filled  in  by the appointed control officer. The individual (normally a cashier) authorized to receive cash meal payment sheets should sign and insert the organization and date on the cash meal payment sheet register. He or she must make  sure  the  sheet  numbers  correspond  on  both  the payment sheets (described in the next paragraph) and the  register.  When  the  cash  meal  payment  sheets  are completed they are returned to the control officer. Now, the  columns  Date  Returned,  Cash  Collected  (foods surcharges),  and  Received  By  should  be  filled  in.  The Voucher No. column should not be completed since this column may be used at some future date. Cash Meal Payment Sheet.– Before using this form,  the  Organization  block  is  completed.  It  also should have all applicable charges such as food charges, surcharges,   or   per   diem   as   prescribed   in   the NAVSUPINST  4061.9. The  cashier  makes  sure  all  individuals  paying  cash for meals sign their names and indicate their grade. He or she should then insert the applicable charge after each signature. A cash meal payment sheet also may be used for periods exceeding 1 day. In this case, the cashier should fill in the first unused line with his or her signature, rate, and date. Below this signature, rate, and date, a double line should be drawn to separate dates. After a payment sheet has been completed and all totals inserted, the cashier signs and inserts his or her rate and the date. The cashier then turns the sheet in to the  control  officer  or  appointed  representative. When cash is turned in to a collection agent or disbursing officer, the DD Form 1544 serial and sheet numbers  are  entered  next  to  the  signature  of  the individual turning in the cash in the Cash Receipt Book, NAVSUP Form 470. The DD Form 1544 and the Sale of General Mess Meals, NAVSUP Form 1046 (credit sales), are used to substantiate sales from the GM and the ration credit claimed. 13-19

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