| |
allowance. For this reason, NAVFSSO establishes a
fixed price for all items used in the GM. Thus, the same
charge is made for an item throughout the accounting
period regardless of the current market or receipt price.
The receipt price for each receipt should be entered in
the space provided along with the date of receipt. This
price is used to survey, transfer, or sell items to private
messes and to extend inventory value.
You can verify the current on-hand balance by
adding all receipts to the opening inventory and
subtracting all issues, transfers, surveys, and sales. The
resulting figure should equal the current on-hand
balance.
You can confirm the Cumulative Total (issues)
figure by running a printout or tape. Add the beginning
inventory and all receipts. Subtract all quantities in the
Other column and subtract the current on-hand balance.
The result will equal the Cumulative Total figure if there
are no mathematical errors on the NAVSUP Form 335.
The Subsistence Ledger, NAVSUP Form 335, is
considered a paper inventory and should not be
interpreted as a true representation of the physical
inventory. An actual physical inventory should be
conducted to confirm the paper inventory. As was
discussed earlier, frequent spot inventories should be
conducted on fast-moving and high-cost items.
Cash Collection
The FSO is responsible for collecting required basic
charges and surcharges received from the sale of meals
from the GM. Additionally, he or she is responsible for
depositing such funds with the disbursing officer. When
wardroom members are furnished meals from the GM,
whether continually or during in-port periods, the mess
treasurer is responsible for the collection and
reimbursement for such meals.
RECEIPT AND RECORDING OF FUNDS.–
The FSO designates, in writing, cashiers to receive
payment for all meals sold for cash. Payment may either
be received in advance through sales of meal tickets or
directly from personnel as they enter the GM.
DOCUMENTATION.– Various forms are used to
document sales of meals. Those used to classify ration
entitlement and to document rations-in-kind were
discussed earlier in the chapter. Discussed now are the
forms used to record receipt of funds.
Cash Meal Payment Book.– The Cash Meal
Payment Book, DD Form 1544, is used to record meals
sold for cash from a GM in the manner prescribed next.
The CO will designate a control officer for the
handling and security of the DD Form 1544. The
transfer control and receipt coupons (four numbered
coupons per book) will be used to complete the book.
Individuals authorized to receive cash meal payment
books sign the transfer control and receipt no. 1 at the
time of receipt. The coupon is then retained by the
control officer transferring the book. Another transfer
control and receipt coupon is used to return the
completed book.
Cash Meal Payment Sheet Register.– The
headings Organizations and Installation are filled in by
the appointed control officer. The individual (normally
a cashier) authorized to receive cash meal payment
sheets should sign and insert the organization and date
on the cash meal payment sheet register. He or she must
make sure the sheet numbers correspond on both the
payment sheets (described in the next paragraph) and
the register. When the cash meal payment sheets are
completed they are returned to the control officer. Now,
the columns Date Returned, Cash Collected (foods
surcharges), and Received By should be filled in. The
Voucher No. column should not be completed since this
column may be used at some future date.
Cash Meal Payment Sheet.– Before using this
form, the Organization block is completed. It also
should have all applicable charges such as food charges,
surcharges, or per diem as prescribed in the
NAVSUPINST 4061.9.
The cashier makes sure all individuals paying cash
for meals sign their names and indicate their grade. He
or she should then insert the applicable charge after each
signature.
A cash meal payment sheet also may be used for
periods exceeding 1 day. In this case, the cashier should
fill in the first unused line with his or her signature, rate,
and date. Below this signature, rate, and date, a double
line should be drawn to separate dates.
After a payment sheet has been completed and all
totals inserted, the cashier signs and inserts his or her
rate and the date. The cashier then turns the sheet in to
the control officer or appointed representative.
When cash is turned in to a collection agent or
disbursing officer, the DD Form 1544 serial and sheet
numbers are entered next to the signature of the
individual turning in the cash in the Cash Receipt Book,
NAVSUP Form 470. The DD Form 1544 and the Sale
of General Mess Meals, NAVSUP Form 1046 (credit
sales), are used to substantiate sales from the GM and
the ration credit claimed.
13-19
|
