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Page Title: Preparation of Sale of General Mess Meals, NAVSUP Form 1046
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Figure 3-11.—Preparation of Sale of General Mess Meals, NAVSUP Form 1046. COMPUTATIONAL  PROCEDURES  FOR DETERMINING THE COST OF SUBSISTENCE IN MESSES AFLOAT At the end of the month, a comparison of the total value of ration allowances that are commuted to the mess with the value of the provisions consumed by the enlisted  personnel  is  required.  This  is  necessary  to determine the commuted ration amount payable to the mess. The value of the provisions consumed by the enlisted  personnel  is  computed  by  determining  the percentage of all meals served in the mess that were eaten by the enlisted personnel and multiplying the total value of the provisions consumed by this percentage. When  the  value  of  the  total  commuted  ration  allowance exceeds  the  value  of  the  total  provisions  consumed  by the enlisted personnel, the monetary difference is to be credited  to  the  Operation  and  Maintenance,  Navy (O&M,N) fund code. DETERMINATION OF MEALS SERVED Messes must establish a method whereby the total number of meals served is categorically recorded daily. This includes meals served to mess members, guests of the mess, and the number of meals eaten by enlisted personnel.   To   get   the   total   percentage   of   meals consumed by each category, divide the number of meals consumed by the enlisted personnel by the total number of meals served; for example: Mess member and guest meals . . . . . . . . . . . . . . . . .784 Enlisted  personnel  meals  . . . . . . . . . . . . . . . . . . . . . . . . . . . .403 Total  meals  served  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1,187 Dividing  403  by  1,187  =  33.9%,  which  is  the percentage  of  meals  eaten  by  enlisted  personnel. DETERMINATION OF VALUE OF PROVISIONS  CONSUMED Determine  the  total  value  of  provisions  consumed by subtracting the money value of the closing inventory 3-15

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