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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 days 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 agents
period of absence.
Physical Security
As a senior Ships 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
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