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Financial Records
Mess Management Specialist 3 & 2 - Military manual for maintaining a mess hall
Figure 3-2 - Record of Collections
COMMUTED RATIONS/BASIC ALLOWANCE  FOR  SUBSISTENCE The term commuted rations/basic allowance for subsistence   (BAS)  is  defined  as  a  cash  allowance payable to enlisted personnel who are permitted to mess separately  in  lieu  of  rations-in-kind  when  messing facilities  are  available. Each month the mess treasurer submits a list of enlisted personnel subsisted in the mess on a locally prepared form in triplicate to the disbursing officer. The form  will  show  the  social  security  number,  name,  and period subsisted if different than that stated for the period reported for each member whose rations are being  commuted. On the basis of the information furnished on the locally prepared form, the disbursing officer prepares a Public Voucher, Standard Form 1034, that supports payment of enlisted personnel commuted rations to the mess. Rations commuted to the private mess are used only for  subsisting  the  enlisted  personnel.  Commuted  rations are not to be used in any manner whatsoever to support members’ mess bills, increase the value of mess shares, or any other mess operation except the direct cost of feeding  the  enlisted  personnel  whose  rations  are commuted to the mess. CASH RECEIPTS Prenumbered   receipts,   issued   in   numerical sequence, must be given for each payment of any kind being  received  by  a  mess  account.  When  prenumbered receipts are not currently available in the supply system they are to be procured locally. Plain receipts maybe prenumbered  using  a  numbering  machine;  however,  if this method is used, the numbering machine and all unnumbered receipts must be in the custody of a person not receiving cash into the mess account. Duplicate copies are to be retained by the mess treasurer for 3 years, and each numbered receipt must be accounted for. A receipt should be obtained from each member at the time a mess rebate is paid to the individual. Normally, a safe is provided for the mess treasurer. when provided, it should be located in a place where adequate security can be maintained. If a safe is not available,  the  funds  must  be  placed  with  the  disbursing officer  for  safekeeping. When  practical,  messes  should  establish  bank accounts. Normally, the maximum amount of cash funds that the mess treasurer is authorized to have on hand  is  established  by  the  commanding  officer.  A separate  bank  account  should  be  established  for  each mess aboard ship. Joint accounts are prohibited. When petty cash funds are provided to an MS or a mess  member  to  make  purchases  for  the  mess,  a memorandum  cash  receipt  must  be  issued  and maintained by the mess treasurer as cash on hand. This receipt is held until it is replaced by a cash register tape receipt or similar type of document that substantiates the expenditure and any cash change totaling the entire amount  of  the  funds  issued. Checks and Bank Statements Canceled  checks  support  payments  for  purchases and  other  expenditures  of  the  mess.  They  must  be retained and filed so as to be readily available to auditing and inspecting officers. Bank balances support entries of cash assets in mess accounts. Control of Safe Combinations Every  person  responsible  for  mess  funds  must  be provided with a safe or a separate locked compartment in a large safe. The rules in the Navy  Comptroller Manual, volume 4, are applicable. One important rule is that the responsible individual is not to reveal the combination  of  the  safe  to  any  person.  Placing  the combination in a sealed envelope to be kept in the custody  of  the  commanding  officer  or  any  other  officer is  prohibited.  Safe  combinations  must  be  changed  every 6 months and whenever a new custodian takes over. Control of Keys To pinpoint responsibility, it is essential that only one person has an active key to any storerooms or other secured  spaces.  If  considered  necessary,  a  duplicate  key may  be  placed  in  a  sealed  envelope  in  the  mess treasurers’s  safe  or  inside  a  glass-fronted,  locked cupboard. In  the  absence  of  the  custodian  for  a particular  store  or  storage  space,  emergency  entrance may be accomplished by the mess treasurer who should open the storeroom or space in the presence of two witnesses. After entry, the space is to be sealed, in the presence  of  the  two  witnesses,  until  the  custodian returns. INVENTORIES All provisions on hand that have been procured from mess funds are inventoried on the last day of each month. The inventory is taken by the mess treasurer and 3-5

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