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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.
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