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)

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

o Cash Meal Payment Book, DD Form 1544

Copies of the following documents are retained:

e 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.

e 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.

Special Meals Report, NAVSUP Form 1340.

Expenditure Log (Loss Without Survey), NAVSUP Form 1334.

e Report of Survey, DD Form 200.