The objective of any system of records maintained by a messing facility is to provide a source of data to be used in the preparation of the required financial statements for that messing facility. When properly maintained, these records will also provide information that allows a more efficient operation of a messing facility. Improperly kept records tend to support practices that will lead to inefficiency and cause losses of money and material.

The types of financial records and reports that are required to be maintained by the general and private mess are discussed in this chapter.

GENERAL MESS ACCOUNTING SYSTEMS

All general messes (GMs) use an end-use accounting procedure, whereby activities may account for receipts and expenditures of items under the appropriation Operation and Maintenance, Navy (0& M,N). Returns are also prepared for periods when a GM is closed. Food items are received and stocked primarily to be consumed by the reporting activity. Under this authority, a GM uses the General Mess Operating Statement, NAVSUP Form 1358.

PREPARATION OF THE GENERAL MESS OPERATING STATEMENT

The NAVSUP Form 1358 is the principal foodservice report and is submitted at the end of each quarterly accounting period. This form is prepared in an original and two copies. The original and one copy are forwarded to the Navy Food Service Systems Office (NAVFSSO) by the 10th day following the end of the accounting period and one copy is retained by the food service officer (FSO). Aboard fleet ballistic submarines, the NAVSUP Form 1358 is prepared and submitted for the time period (patrol) that the mess is administered by each crew (blue and gold). The Record of Receipts and Expenditures, NAVSUP Form 367, and the General Mess Rations and Sales Report, NAVSUP Form 1357, are used in preparing the NAVSUP Form 1358. See All monetary values are rounded to the nearest dollar, except the rates for computing allowances. For more information on the preparation of the NAVSUP Form 1358, refer to the NAVSUP Publication 486, volume I, chapter 9.

SUBMISSION OF RETURNS

A NAVSUP Form 1358, original and one copy, with the substantiating documents prescribed are submitted by the FSO as follows:

Within 10 days following the end of each regular accounting period

Within 15 days following the end of an accounting period with overissue

When the return of one period is merged with a previous or following period, but no later than 10 days following the latter merged period

Fleet ballistic submarines render a NAVSUP Form 1358, regardless of fiscal quarter or fiscal year, for each period the GM is administered by a particular crew (blue or gold). An alphabetic suffix B or G is added to the unit identification code to indicate a blue or gold crew. For example, SSBN 598 will render subsistence returns under unit identification code 5106(B) or 5106(G), as applicable.

Relief of the Accountable Food Service Officer

Upon relief of the FSO, an inventory is taken by both the relieved and relieving officers, and the stock records are balanced but not closed out. A copy of the relieving inventory is forwarded to NAVFSSO immediately after completion. NAVFSSO audits the relieving inventory and verifies FSO accountability. The accounts receivable of the relieved officer are transferred to the relieving officer. The relieving officer receipts for the monetary value of the inventory and submits returns at the end of the regular quarterly accounting period. If the relieving officer is not satisfied that accountability is within the prescribed limits according to the NAVSUP P-486, the commanding officer may direct the officer being relieved to close the records and submit a return for his or her period of accountability, which is usually a fractional period of the regular quarterly accounting period. The relieving officer then renders a return for

Figure 3-1.-Preparation of NAVSUP Form 1358.

the remainder of the accounting period. This is the only situation when a fractional return is required upon the relief of an accountable FSO.

Delay and Delinquency

When returns cannot be submitted on or before the date they are required to be submitted, a letter/message from the commanding officer explaining the reason for the delay and the anticipated mailing date is to be forwarded to NAVFSSO before the normal submission date. A copy of the letter is forwarded to the administrative/area/type commander via the military chain of command.

Merged Returns

To reduce the administrative work involved in preparing returns, a GM may merge returns of a shortened accounting period of 31 days or less with the previous or following accounting period, except at the end of the fiscal year. For example, a ship or activity being disestablished on January 15 may merge that period with the return rendered for October 1 through December 31. Merged returns must be approved in writing by the commanding officer. NAVFSSO (code F) should be notified as soon as possible. The letter of notification should include the reason(s) for the merged returns. No GM returns are merged between 2 fiscal years unless specifically authorized by NAVFSSO.

Temporary Closure

The GMs that are temporarily closed for overhaul, remodeling, or renovation should continue to render monthly reports and quarterly returns in the usual manner, reporting any receipts, expenditures, or surveys. For example, if the GM continues to support 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 ReturnsDecommissioned 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.