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The DD Form 1544 is audited and reconciled at the
time the cash is collected by the collection agent or
authorized custodian appointed to that established
position by the FSO. The FSO should review the DD
Form 1544 at least weekly and make sure an audit is
made when the cash is collected.
Funds held by the cashier more than the allowed
change fund should be collected daily. The only
exception to this is cash received from meals sold on
weekends or holidays. This cash may be retained in the
personal custody of the cashier provided adequate
facilities exist for the security of such funds. Separate
and adequate facilities should be either a secured safe
with a three-tumbler combination lock or a locked
container within a safe of this type. At the close of each
meal period cashiers are personally responsible for the
security of all funds in their possession. Cashiers remain
responsible for such funds until depositing them with
the authorized collection agent.
The FSO appoints collection agents and authorized
custodians. GM cashiers and the FSO cannot be
designated as collection agents. Each individual
responsible for funds must be provided with his or her
own safe or a separate locked compartment in a larger
safe.
Overages and Shortages.– The cashier records
overages and shortages in cash received from the sale
of GM meals on the DD Form 1544. During the daily
audit, the collection agent verifies the difference during
the weekly DD Form 1544 inspection. The agent
determines the cause of cumulative cash differences in
excess of $1 or .05 percent (whichever is larger) per
cashier for the week. The collection agent then acts as
warranted by the circumstances to prevent a recurrence.
Any cash discrepancy involving possible fraud or
criminal act, regardless of value, should be recorded as
outlined in the Navy Comptroller Manual. Total
overages and shortages exceeding 10 dollars should be
reported as part of line 5 on the NAVSUP Form 1357.
This line is for undeposited sales that exist at the end of
the month or patrol cycle. A letter should be prepared
and submitted with the NAVSUP Form 1357 explaining
the circumstances involved with the gain or loss. This
letter also serves to request authority to reduce
accountability by deposits (gains) or expenditures
(losses) reported on line 5.
Credit Sales.– If the sale of meals from the GM has
been authorized and is considered quite practical, the
CO may authorize the sale of meals on a credit basis.
This authorization is for officers, enlisted, and other
categories subsisting daily.
When meals are sold on a credit basis, the Sale of
General Mess Meals, NAVSUP Form 1046 (fig. 13-7),
is used to record these credit sales in the following
manner:
Captions
Name
Meal
Month and Year
Total Sales
Rate Values
Total Value
Certification
Total Cash
Collected
Date
Explanations
The full name, grade or rate,
and branch of service of the
person receiving the meal
should be filled in by the FSO.
B - breakfast
L - lunch
D - dinner
The individual receiving the
meal initials in the appropriate
block opposite his or her name
to acknowledge receipt of the
meal except for full days at sea
when members are charged for
three meals. (See fig. 13-7.)
The FSO should complete these
blocks at the time payment is
received. The FSO should
acknowledge receipt of
payment on the date payment
was received.
At the end of the month and
upon detachment, the FSO
should complete this portion of
the form.
When the CO determines that it is impractical and
uneconomical to subsist a small number of officers in
the established wardroom during in-port periods,
weekends, and holidays, he or she may authorize
officers to purchase meals from the GM.
At the option of the CO, a GM MS may be assigned
the duty of maintaining the NAVSUP Form 1046. The
MS should place a check mark or maintain a running
total in the appropriate block opposite each name to
show consumption of a meal. The form should be posted
in a noticeable location where it can be seen by the
wardroom mess members. At the end of each month,
each mess member signs in the Name block to
acknowledge approval of the meal tally.
The payment for all meals sold on a credit basis is
required no later than 15 days following the month in
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