preparation  area,  foodservice  issue  room,  meat preparation  area,  refrigerated  spaces,  and  foodservice storerooms. l Group III spaces consist of the ship’s retail and clothing stores, the fountain, vending machines, and related  bulk  storerooms. l  Group  IV  spaces  consist  of  the  ship’s  service activities   such   as   the   barbershop,   tailor   shop, dry-cleaning  shop,  and  laundry. For all afloat groups, each lock must be opened by an original and duplicate key different from the keys to any other space. Additionally, each group must have a master and one duplicate master key capable of opening every lock in the group. here also must be a grand master  and  one  duplicate  grand  master  capable  of opening every lock in every group. NOTE: Group III has special keyless padlocks that are excepted. Afloat,  accountable  food  items  must  always  be  kept under lock and key. The only exception is when the bulk of such material needed for a required endurance load makes storage under lock and key impractical. Storage of accountable food outside of locked and controlled storerooms  should  not  be  done  without  the  knowledge and  consent  of  the  supply  officer.  Physical  inability  to store all items under lock and key may mitigate, but does not relieve the FSO or his or her responsibility for accountability. LOCKS ASHORE.– At ashore GMs, the locks of the  foodservice  division  may  or  may  not  be  integrated with other locks of the supply department. In either case, the FSO must be knowledgeable of the existence and have control over any master and duplicate master keys that can open foodservice spaces. The following procedures further outline custody and handling of keys: .  No  two  spaces  should  have  locks  that  can  be opened  with  the  same  original  and  duplicate  key  except master and grand-master keys. . The person in charge of the space must get the original key from the general key locker at the beginning of the day. This person must keep possession of the original key during working hours and return it to the general key locker after working hours. . The general key locker should be located in the supply  office  to  provide  centralized  key  control. . Duplicate keys should be kept in a duplicate key locker in the supply office or in the supply officer’s safe. The supply officer may authorize a special duplicate key locker  when  procedures  require  recurring  use  of duplicate  keys. .  When  these  procedures  do  not  satisfy  local circumstances,  the  supply  officer  may  prescribe  in writing  alternate  procedures  to  ensure  proper  control  of keys and access to spaces. l Equipment and locker keys to cabinets and small nonaccountable  gear  storage  lockers  located  in  the common messing area are controlled as directed by the FSO. As department head, the supply officer has overall accountability and right of access to all foodservice spaces.  This  right  of  access  does  not  compromise accountability. AUDITING  ACCOUNTING  RECORDS As was stated in chapter 3, the objective of any system of records maintained by a messing facility is to provide a source of data to be used in the preparation of the  required  financial  statements  for  that  messing facility.  When  properly  maintained,  these  records  also provide  information  that  allows  a  more  efficient operation of the messing facility. To this end it is vital that an auditing process be in place that allows for frequent checks of all records to ensure their accuracy. Balancing the Subsistence Ledger The  records  keeper  maintains  the  Subsistence Ledger, NAVSUP Form 335, keeping one for each food item on board. This form provides a record by quantity of  receipts  and  expenditures.  It  also  provides  a  running balance on hand for each food item. Such transactions occur regularly and should be recorded to reflect the actual date of each transaction. The types of transactions are   receipts,   issues,   sales,   transfers,   surveys,   or inventory   adjustments   resulting   from   inaccurate inventory.   Each   transaction   must   be   recorded accurately. To   make   sure   all   transactions   are   recorded accurately  and  the  math  is  correct,  the  FSO  or designated representative must periodically perform certain checks. He or she should check to make sure the correct unit is used for all transactions recorded. Unlike other stock items, food items have two unit prices-the fixed price and the last receipt price. The purchase price for food items on the commercial market fluctuates and the GM must operate on a fixed ration 13-18