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private messes, such transactions must be reported.
However, in this case, all losses by survey and inventory
are charged as sales to the private mess being supported.
If no transactions are conducted by a temporarily closed
GM, the monthly NAVSUP Form 1357 must be marked
appropriately, GM closed on (date)
for
(ROH/renovation/and so forth). Expected reopening
date is (date) . If the reopening date is delayed,
NAVFSSO (code F) must be notified.
Final Returns
When returns are no longer required because of
deactivation or decommissioning, the final NAVSUP
Form 1358 must be marked Final Returns-
Decommissioned in red in the body of the Balance Sheet
section. The Balance On Hand entry on the NAVSUP
Form 1358 is left blank. Transferred stock balances are
included in entries opposite the captions Transfers With
Reimbursement or Transfers Without Reimbursement,
as appropriate, and substantiated with transfer
documents.
Combined Returns
When a combined NAVSUP Form 1358 is rendered
for a group of ships or for two or more messes ashore
with 25 persons or less, each operating a separate GM,
a separate monetary allowance must be taken. The
value is computed individually for each mess on the
reverse of the NAVSUP Form 1358. The values will be
totaled and posted to the Total Allowances block on the
front of the NAVSUP Form 1358. The Computation of
Allowances/Financial Statement section is noticeably
marked See Reverse.
RETENTION OF RECORDS AND
DOCUMENTS
The FSO maintains files of accounting records and
substantiating documents required for audits of
subsistence, supply, and GM operation. Records and
documents should be retained and disposed of according
to the Navy and Marine Corps Records Disposition
Manual, SECNAVINST 5212.5.
The following original records and documents are
retained:
. Subsistence Ledger, NAVSUP Form 335
. Record of Receipts and Expenditures, NAVSUP
Form 367
. Food-Item Report/Master Food Code List,
NAVSUP Form 1059, and/or Food-Item Request/Issue
Document, NAVSUP Form 1282 (when used as issue
documents supporting issues to a GM)
. Food-Item Report/Master Food Code List,
NAVSUP Form 1059, and Food-Item Request/Issue
Document, NAVSUP Form 1282 (when used as issue
documents supporting sales to private messes andGMs)
. Food-Item Code/Master Food Code List,
NAVSUP Form 1059, or Food-Item Request/Issue
Document, NAVSUP Form 1282 (when used as
inventory quantity adjustment sheets)
l Special Meal Request/Receipt, NAVSUP Form
340
. Monthly Recapitulation of Meal Record,
NAVSUP Form 1292
. Ration and Sales Report, NAVSUP Form 1357
. Food-Preparation Worksheet, NAVSUP Form
1090
l Cash Meal Payment Book, DD Form 1544
. Copies of the following documents are retained:
. General Mess Operating Statement, NAVSUP
Form 1358.
. Food-Item Report/Master Food Code List,
NAVSUP Form 1059 (when used to summarize issues
to the GM at the end of the quarter).
. Each receipt document for the accounting period
stapled to an adding machine tape confirming the total.
. Each expenditure document for the accounting
period for which an original is not retained. All
expenditure documents are stapled to an adding
machine tape confirming the total.
l Special Meals Report, NAVSUP Form 1340.
. Expenditure Log (Loss Without Survey),
NAVSUP Form 1334.
. Report of Survey, DD Form 200.
RECORDS AND REPORTS IN A
PRIVATE MESS AFLOAT
The extent to which the records are maintained in
private messes afloat and their complexity are
determined largely by the commanding officer and the
mess treasurer.
Small messes generally have fewer
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