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Page Title: Record of Collections
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at least one member of the audit board. The leading mess   petty   officer   assists   in   the   inventory.   The inventory is prepared in duplicate, using either a locally prepared form or a NAVSUP Form 1059. All provisions procured from the supply department or from approved commercial  vendors  must  be  priced  for  inventory purposes at the latest price paid for each item. As soon as the listing of items and prices on the inventory sheets are completed, the mess treasurer completes the extensions and totals the original sheets. The senior member of the audit board arranges to have the duplicate copy extended and totaled. If these totals are not in agreement, differences must be reconciled. It is best to complete this work the same day as the inventory, so that  stores  may  be  reinventoried  if  necessary.  The original inventory is retained in the mess records. The duplicate copy is retained by the senior member of the audit board. This duplicate copy is used to make sure no alterations are made to the original inventory. ACCOUNTING  PROCEDURES The mess treasurer is required by  Navy  Regulations to keep an accurate account of all receipts (collections) Figure  3-2.—Record  of  collections. 3-6

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