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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
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