records than larger messes, simply because they have
fewer transactions to record. However, records must be
maintained in all afloat private messes, even the very
smallest, so that the mess treasurer can easily and
quickly determine the financial condition of the mess.
The records, reports, and procedures explained are
most common to most private messes afloat. Additional
records may be required by the private mess treasurer
or the commanding officer.
Private messes afloat
include the following types: flag officers messes, unit
commanders messes, commanding officers messes,
wardroom messes, warrant officers messes, and chief
petty officers messes.
Keep in mind that all financial transactions affecting
a mess must be supported by the proper documents. The
omission of a single transaction will make it impossible
for the mess treasurer to balance the accounts or to
prepare the reports properly.
Financial transactions are supported by documents
or vouchers that support receipts and expenditures for
which the mess treasurer is responsible. As a Mess
Management Specialist (MS) assigned to a private mess,
you will be directly or indirectly involved in the
financial transaction of the mess; therefore, you must be
familiar with the various vouchers and documents that
support receipts and expenditures of private messes
afloat. All mess records must be retained for a period
of 3 years.
Most items consumed by private messes afloat are
procured from the supply department. Therefore, the
greatest number of procurement documents are
requisitions to the supply department for food items
from the GM.
Messes afloat may also purchase items from
approved commercial sources. The methods by which
items are purchased may vary, depending on the
But, whatever the method, the
transactions must be supported by the proper
All documents authorizing purchases paid for with
mess funds must be signed by the treasurer or someone
authorized in writing by the mess treasurer
indebtedness in the name of the mess.
Purchases From the General Mess
All food items purchased directly from the GM are
supported by a NAVSUP Form 1282. The GM
representative and the MS assigned as the issuing
storeroom storekeeper should sign for the receipt and
issue of the provisions respectively.
Purchases From Commercial Sources
Purchases from approved commercial sources are
supported by purchase orders, dealers invoices, or cash
register receipts. Purchase orders should be issued for
all purchases from approved commercial sources,
including cash purchases authorized by the mess
treasurer. A Purchase Order, NAVCOMPT Form 2213,
or a locally prepared form may be used. The form must
be prenumbered by the mess treasurer or an authorized
representative. The original is sent to the dealer, and the
copies are distributed and filed as directed by the mess
The dealers invoice that accompanies
deliveries must be checked against and attached to the
applicable purchase order.
Cash purchases are supported by cash register
receipts or an itemized receipt bill. If a cashbook or
market book is maintained by the leading MS, all entries
must be supported by receipts or receipted bills.
BILLING FROM THE GENERAL MESS
On or before the 5th day of the month the FSO
prepares a bill for the amount due for food items
(including galley-produced bakery products) issued to a
private mess during the previous month. The FSO uses
the following format: I certify that the food items in
the amount of $400 (or actual amount for your mess)
were sold to the wardroom mess during the month of
When galley-produced bakery products are
received during the month the bill includes this
The $400 total includes galley-produced
bakery products in the amount of $25.60. Applicable
issue document numbers are listed on the bill.
Within 15 days following the month in which items
were purchased, the mess treasurer must pay the amount
due to the FSO and obtain a signature for receipt of the
cash in a Cash Receipt Book, NAVSUP Form 470.