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 records than larger messes, simply because they have fewer transactions to record. However, records must be maintained in all afloat private messes, even the very smallest, so that the mess treasurer can easily and quickly determine the financial condition of the mess.

The records, reports, and procedures explained are most common to most private messes afloat. Additional records may be required by the private mess treasurer or the commanding officer.  Private messes afloat include the following types: flag officers' messes, unit commanders' messes, commanding officers' messes, wardroom messes, warrant officers' messes, and chief petty officers' messes.

FINANCIAL RECORDS

Keep in mind that all financial transactions affecting a mess must be supported by the proper documents. The omission of a single transaction will make it impossible for the mess treasurer to balance the accounts or to prepare the reports properly.

Financial transactions are supported by documents or vouchers that support receipts and expenditures for which the mess treasurer is responsible. As a Mess Management Specialist (MS) assigned to a private mess, you will be directly or indirectly involved in the financial transaction of the mess; therefore, you must be familiar with the various vouchers and documents that support receipts and expenditures of private messes afloat. All mess records must be retained for a period of 3 years.

PROCUREMENT DOCUMENTS

Most items consumed by private messes afloat are procured from the supply department. Therefore, the greatest number of procurement documents are requisitions to the supply department for food items from the GM.

Messes afloat may also purchase items from approved commercial sources. The methods by which items are purchased may vary, depending on the particular mess.  But, whatever the method, the transactions must be supported by the proper documents.

All documents authorizing purchases paid for with mess funds must be signed by the treasurer or someone authorized in writing by the mess treasurer to incur indebtedness in the name of the mess.

Purchases From the General Mess

All food items purchased directly from the GM are supported by a NAVSUP Form 1282. The GM representative and the MS assigned as the issuing storeroom storekeeper should sign for the receipt and issue of the provisions respectively.

Purchases From Commercial Sources

Purchases from approved commercial sources are supported by purchase orders, dealers' invoices, or cash register receipts. Purchase orders should be issued for all purchases from approved commercial sources, including cash purchases authorized by the mess treasurer. A Purchase Order, NAVCOMPT Form 2213, or a locally prepared form may be used. The form must be prenumbered by the mess treasurer or an authorized representative. The original is sent to the dealer, and the copies are distributed and filed as directed by the mess treasurer. The dealer's invoice that accompanies deliveries must be checked against and attached to the applicable purchase order.

Cash purchases are supported by cash register receipts or an itemized receipt bill. If a cashbook or market book is maintained by the leading MS, all entries must be supported by receipts or receipted bills.

BILLING FROM THE GENERAL MESS

On or before the 5th day of the month the FSO prepares a bill for the amount due for food items (including galley-produced bakery products) issued to a private mess during the previous month. The FSO uses the following format: "I certify that the food items in the amount of $400 (or actual amount for your mess) were sold to the wardroom mess during the month of April 1991."

When galley-produced bakery products are received during the month the bill includes this statement:  "The $400 total includes galley-produced bakery products in the amount of $25.60." Applicable issue document numbers are listed on the bill.

Within 15 days following the month in which items were purchased, the mess treasurer must pay the amount due to the FSO and obtain a signature for receipt of the cash in a Cash Receipt Book, NAVSUP Form 470.

COMMUTED RATIONS/BASIC ALLOWANCE FOR SUBSISTENCE

The term commuted rations/basic allowance for subsistence (BAS) is defined as a cash allowance payable to enlisted personnel who are permitted to mess separately in lieu of rations-in-kind when messing facilities are available.

Each month the mess treasurer submits a list of enlisted personnel subsisted in the mess on a locally prepared form in triplicate to the disbursing officer. The form will show the social security number, name, and period subsisted if different than that stated for the period reported for each member whose rations are being commuted.

On the basis of the information furnished on the locally prepared form, the disbursing officer prepares a Public Voucher, Standard Form 1034, that supports payment of enlisted personnel commuted rations to the mess.

Rations commuted to the private mess are used only for subsisting the enlisted personnel. Commuted rations are not to be used in any manner whatsoever to support members' mess bills, increase the value of mess shares, or any other mess operation except the direct cost of feeding the enlisted personnel whose rations are commuted to the mess.