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Cash Meal Payment Sheet Register
Mess Management Specialist 3 & 2 - Military manual for maintaining a mess hall
Accountability  File
The DD Form 1544 is audited and reconciled at the time the cash is collected by the collection agent or authorized  custodian  appointed  to  that  established position by the FSO. The FSO should review the DD Form 1544 at least weekly and make sure an audit is made when the cash is collected. Funds held by the cashier more than the allowed change  fund  should  be  collected  daily.  The  only exception to this is cash received from meals sold on weekends or holidays. This cash may be retained in the personal  custody  of  the  cashier  provided  adequate facilities exist for the security of such funds. Separate and adequate facilities should be either a secured safe with  a  three-tumbler  combination  lock  or  a  locked container within a safe of this type. At the close of each meal period cashiers are personally responsible for the security of all funds in their possession. Cashiers remain responsible  for  such  funds  until  depositing  them  with the  authorized  collection  agent. The FSO appoints collection agents and authorized custodians.  GM  cashiers  and  the  FSO  cannot  be designated   as   collection   agents.   Each   individual responsible for funds must be provided with his or her own safe or a separate locked compartment in a larger safe. Overages and Shortages.–  The  cashier  records overages and shortages in cash received from the sale of GM meals on the DD Form 1544. During the daily audit,  the  collection  agent  verifies  the  difference  during the  weekly  DD  Form  1544  inspection.  The  agent determines the cause of cumulative cash differences in excess of $1 or .05 percent (whichever is larger) per cashier for the week. The collection agent then acts as warranted by the circumstances to prevent a recurrence. Any cash discrepancy involving possible fraud or criminal act, regardless of value, should be recorded as outlined  in  the  Navy   Comptroller   Manual.   Total overages and shortages exceeding 10 dollars should be reported as part of line 5 on the NAVSUP Form 1357. This line is for undeposited sales that exist at the end of the month or patrol cycle. A letter should be prepared and submitted with the NAVSUP Form 1357 explaining the circumstances involved with the gain or loss. This letter  also  serves  to  request  authority  to  reduce accountability  by  deposits  (gains)  or  expenditures (losses) reported on line 5. Credit Sales.– If the sale of meals from the GM has been  authorized  and  is  considered  quite  practical,  the CO may authorize the sale of meals on a credit basis. This authorization is for officers, enlisted, and other categories  subsisting  daily. When meals are sold on a credit basis, the Sale of General  Mess  Meals,  NAVSUP  Form  1046  (fig.  13-7), is used to record these credit sales in the following manner: Captions Name Meal Month and Year Total Sales Rate  Values Total Value Certification Total Cash Collected Date Explanations The full name, grade or rate, and  branch  of  service  of  the person   receiving   the   meal should be filled in by the FSO. B - breakfast L - lunch D - dinner The  individual  receiving  the meal initials in the appropriate block opposite his or her name to acknowledge receipt of the meal except for full days at sea when members are charged for three meals. (See fig. 13-7.) The  FSO  should  complete  these blocks at the time payment is received.   The   FSO   should acknowledge   receipt   of payment  on  the  date  payment was received. At the end of the month and upon   detachment,   the   FSO should  complete  this  portion  of the  form. When the CO determines that it is impractical and uneconomical  to  subsist  a  small  number  of  officers  in the  established  wardroom  during  in-port  periods, weekends,  and  holidays,  he  or  she  may  authorize officers to purchase meals from the GM. At the option of the CO, a GM MS may be assigned the duty of maintaining the NAVSUP Form 1046. The MS should place a check mark or maintain a running total in the appropriate block opposite each name to show consumption of a meal. The form should be posted in a noticeable location where it can be seen by the wardroom mess members. At the end of each month, each  mess  member  signs  in  the  Name  block  to acknowledge approval of the meal tally. The payment for all meals sold on a credit basis is required no later than 15 days following the month in 13-20

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