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CHAPTER 3
ACCOUNTING
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 will also provide information
that allows a more efficient operation of a messing
facility. Improperly kept records tend to support
practices that will lead to inefficiency and cause losses
of money and material.
The types of financial records and reports that are
required to be maintained by the general and private
mess are discussed in this chapter.
GENERAL MESS ACCOUNTING
SYSTEMS
All general messes (GMs) use an end-use
accounting procedure, whereby activities may account
for receipts and expenditures of items under the
appropriation Operation and Maintenance, Navy
(O& M,N). Returns are also prepared for periods when
a GM is closed. Food items are received and stocked
primarily to be consumed by the reporting activity.
Under this authority, a GM uses the General Mess
Operating Statement, NAVSUP Form 1358.
PREPARATION OF THE GENERAL MESS
OPERATING STATEMENT
The NAVSUP Form 1358 is the principal
foodservice report and is submitted at the end of each
quarterly accounting period. This form is prepared in
an original and two copies. The original and one copy
are forwarded to the Navy Food Service Systems Office
(NAVFSSO) by the 10th day following the end of the
accounting period and one copy is retained by the food
service officer (FSO). Aboard fleet ballistic
submarines, the NAVSUP Form 1358 is prepared and
submitted for the time period (patrol) that the mess is
administered by each crew (blue and gold). The Record
of Receipts and Expenditures, NAVSUP Form 367, and
the General Mess Rations and Sales Report, NAVSUP
Form 1357, are used in preparing the NAVSUP Form
1358. See figure 3-1. All monetary values are rounded
to the nearest dollar, except the rates for computing
allowances. For more information on the preparation of
the NAVSUP Form 1358, refer to the NAVSUP
Publication 486, volume I, chapter 9.
SUBMISSION OF RETURNS
A NAVSUP Form 1358, original and one copy, with
the substantiating documents prescribed are submitted
by the FSO as follows:
l
l
l
Within 10 days following the end of each regular
accounting period
Within 15 days following the end of an
accounting period with overissue
When the return of one period is merged with a
previous or following period, but no later than 10
days following the latter merged period
Fleet ballistic submarines render a NAVSUP Form
1358, regardless of fiscal quarter or fiscal year, for each
period the GM is administered by a particular crew (blue
or gold). An alphabetic suffix B or G is added to the unit
identification code to indicate a blue or gold crew. For
example, SSBN 598 will render subsistence returns
under unit identification code 5106(B) or 5106(G), as
applicable.
Relief of the Accountable Food Service Officer
Upon relief of the FSO, an inventory is taken by
both the relieved and relieving officers, and the stock
records are balanced but not closed out. A copy of the
relieving inventory is forwarded to NAVFSSO
immediately after completion. NAVFSSO audits the
relieving inventory and verifies FSO accountability.
The accounts receivable of the relieved officer are
transferred to the relieving officer. The relieving officer
receipts for the monetary value of the inventory and
submits returns at the end of the regular quarterly
accounting period.
If the relieving officer is not
satisfied that accountability is within the prescribed
limits according to the NAVSUP P-486, the
commanding officer may direct the officer being
relieved to close the records and submit a return for his
or her period of accountability, which is usually a
fractional period of the regular quarterly accounting
period. The relieving officer then renders a return for
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