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Senior Enlisted Assignments and Responsibilities - 14237_174
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MANAGEMENT  OF  FUNDS More  than  ever  before,  the  public  is  becom- ing increasingly interested and aware of financial accountability at U.S. Navy activities. Your com- missary is no exception. Financial accountability in  the  commissary  is  critically  important.  Ac- countability  in  the  commissary  must  cover  the  use of public monies and the money the commissary receives  from  customers  in  exchange  for  merchan- dise. As a supervisor in a Navy commissary, you must  first  possess  personal  financial  integrity.  You must  then  be  aware  of  the  accountable  respon- sibilities  of  your  subordinates.  The  information below  should  provide  you  with  some  practical guidelines  on  the  security  of  commissary  funds. SECURITY OF FUNDS As  a  supervisor,  you  will  be  responsible  for maintaining   the   necessary   security   over   com- missary funds. The handling of commissary funds places  strict  duties  and  responsibilities  on  com- missary  personnel  who  are  assigned  to  account- able  positions.  These  duties  and  responsibilities are  indirectly  shared  by  every  person  who  is  work- ing in the commissary. As a supervisor, you must insist  upon  the  observance  and  fulfillment  of  these duties  and  responsibilities.  You  must  also  make certain  that  fundamental  precautions  are  being carried  out  properly  in  your  commissary. First of all, the number of individuals who are authorized  to  handle  funds  must  be  kept  to  a minimum.  This  minimum  number  of  persons should be consistent with the needs of the activity. As additional security, all sales, including credit sales, should be cleared through cash registers at the  time  of  the  each  sale.  Cash  registers  should be   installed   at   locations   where   patrons   can clearly  see  the  registration  of  the  amounts  of  their purchases. Authorized  Cash  Collectors Only  properly  designated  and  bonded  collec- tion agents are authorized to collect receipts from register operators. Authorized collectors are also the  only  persons  who  are  permitted  to  collect receipts  from  sales  in  their  own  names  and  to retain  these  collections  in  their  custody  overnight. Only in an emergency can an officer in charge designate an unbended individual to collect sales receipts  from  register  operators.  The  officer  in charge will be solely responsible for all collections made by the unbended person. Immediately after the collections are made, they must be turned in to  the  officer  in  charge. Collection  agents  are  authorized  to  handle only  official  change  funds  and  funds  collected from  sales.  Each  collection  agent  must  be furnished  with  written  instructions  that  outline  in detail  the  funds  that  the  agent  is  authorized  to handle.  The  instructions  include  detailed  pro- cedures the agent must follow for accepting funds into   custody,   retaining   the   funds,   and   then releasing  them  from  his  custody. Restrictions In no event can a collection agent handle funds that  he  or  she  has  not  been  designated  specifically to  handle.  Also,  a  collection  agent  is  never  per- mitted to comingle funds. The collection agent is not permitted to operate a cash register or to take cash register readings except in exceptionally small locations with limited staffing, or whenever this action is specifically approved by the Navy Resale and  Services  Support  Office. The  funds  in  the  safe  of  the  collection  agent must never exceed the amount of the authorized change  funds  plus  the  previous  day’s  receipts  from sales.  When  two  or  more  collection  agents  are used  for  one  commissary,  only  one  agent  can  be designated to make deposits with the disbursing officer.  In  the  absence  of  the  regular  collection agent,   an   alternate   collection   agent   can   be designated to perform these duties. However, this is  the  only  exception. During the scheduled absence of the primary collection agent, necessary arrangements must be made  so  that  cash  receipts  can  be  collected  and deposited daily. The cash receipts should not be held  over  during  the  primary  collection  agent’s period  of  absence. Physical  Security As a senior Ship’s Serviceman, you must aid in checking that adequate precautions are taken to  ensure  the  physical  security  of  funds.  These precautions  include  the  provision  of  a  separate safe or a separate interlocking safe compartment for  each  individual  designated  to  collect  cash.  Any safe  that  is  used  for  holding  official  funds  must have   the   Underwriters’   Laboratories’   burglary label  of  at  least  a  class  E  rating  standard.  (For a class E rating, the safe must have a solid steel door  with  a  minimum  thickness  of  1  1/2  inches. The   door   must   be   equipped   with   a   relocking device. The rest of the safe must have a minimum 8-3

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