When 10 or less special meals are issued during the monthly accounting period, they are accounted for the same as regular GM meals. The accounting procedures discussed next are used only when more than 10 special meals are issued during the monthly accounting period. The FSO uses either a NAVSUP Form 1282 or a NAVSUP Form 1059 to record the quantity and value of food items required in preparing the special meals. The issue document is priced and extended using fixed prices. This is done at the time of issue. The quantity issued is posted as an expenditure in the Other column of the Subsistence Ledger, NAVSUP Form 335. The issue document should be retained by the FSO pending preparation of the Monthly Special Meals Report, NAVSUP Form 1340.

General

When a flight or operation is canceled or other valid circumstances prevent the use of special meals requested and prepared, they can be returned to the FSO. However, special meals are not returned for credit if more than 3 hours have elapsed since they were issued.

Return of cash for unused special meals, already paid for in cash, is authorized.

Refunds are made by the FSO or his or her representative only upon receipt of a NAVSUP Form 340 prepared by the officer signing the original request for meals. The request should have a notation "Returned for credit" clearly marked on the original. This is used by the FSO to post credit entries to cash accounts.

Components of unused returned special meals should be reused when possible. They need not be taken upon stock and financial records.

Monthly Special Meals Report, NAVSUP Form 1340

A NAVSUP Form 1340  i . 12-11 , prepared in duplicate, is used to report the number of special meals issued during the month and the cost of food items used in preparing the special meals. This should be the value of all documents prepared for issue of food items used in the preparation of special meals during the month. This value is entered in the Cost of Food Used column. The cost of supplemental food items may be prorated among the meals in which they are served.

The NAVSUP Form 1340 should be completed showing the total meals issued upon certification of entitlement to each government agency and to any foreign enlisted personnel at government expense. This information is taken from the NAVSUP Forms 340, processed during the period covered by the NAVSUP Form 1340. The foreign government and invitational travel order numbers of foreign enlisted personnel under the Military Assistance Program should be shown for foreign issues and should be taken from the Receipt for

Flight Meals on the reverse side of NAVSUP Forms 340 for the period being reported.

The type of aircraft or small craft and its serial or hull number should be shown in the Comment block when applicable. The FSO should sign the NAVSUP Form 1340, certifying that the special meals indicated were issued.

The total value of food items used in preparation of special meals during each accounting period should be entered on the Balance Sheet section of the General Mess Operating Statement, NAVSUP Form 1358, opposite the caption Special Meals under Expenditures. The original NAVSUP Form 1340 is submitted monthly to NAVFSSO with the Ration and Sales Report, NAVSUP Form 1357. A copy is retained for posting the Record of Receipts and Expenditures, NAVSUP Form 367, and in preparation of the quarterly NAVSUP Form 1358.

If a completed NAVSUP Form 1340 reveals that the cost of food used for any type of special meal exceeds the monetary allowances for that meal, a letter of explanation should accompany the report explaining why the allowances were exceeded and actions taken to prevent reoccurrence.

Cash received for the sale of special meals should be safeguarded and deposited with the disbursing officer. A receipt should be obtained in a Cash Receipt Book NAVSUP Form 470.

In addition to the recapitulation on NAVSUP Form 1340, cash collected, deposited, and due from credit sales is reported on the monthly Ration and Sales Report, NAVSUP Form 1357.