Prenumbered receipts, issued in numerical sequence, must be given for each payment of any kind being received by a mess account. When prenumbered receipts are not currently available in the supply system they are to be procured locally. Plain receipts maybe prenumbered using a numbering machine; however, if this method is used, the numbering machine and all unnumbered receipts must be in the custody of a person not receiving cash into the mess account. Duplicate copies are to be retained by the mess treasurer for 3 years, and each numbered receipt must be accounted for. A receipt should be obtained from each member at the time a mess rebate is paid to the individual.

Normally, a safe is provided for the mess treasurer. when provided, it should be located in a place where adequate security can be maintained. If a safe is not available, the funds must be placed with the disbursing officer for safekeeping.

When practical, messes should establish bank accounts. Normally, the maximum amount of cash funds that the mess treasurer is authorized to have on hand is established by the commanding officer. A separate bank account should be established for each mess aboard ship. Joint accounts are prohibited.

When petty cash funds are provided to an MS or a mess member to make purchases for the mess, a memorandum cash receipt must be issued and maintained by the mess treasurer as cash on hand. This receipt is held until it is replaced by a cash register tape receipt or similar type of document that substantiates the expenditure and any cash change totaling the entire amount of the funds issued.

Checks and Bank Statements

Canceled checks support payments for purchases and other expenditures of the mess. They must be retained and filed so as to be readily available to auditing and inspecting officers. Bank balances support entries of cash assets in mess accounts.

Control of Safe Combinations

Every person responsible for mess funds must be provided with a safe or a separate locked compartment in a large safe.  The rules in the Navy Comptroller Manual, volume 4, are applicable. One important rule is that the responsible individual is not to reveal the combination of the safe to any person. Placing the combination in a sealed envelope to be kept in the custody of the commanding officer or any other officer is prohibited. Safe combinations must be changed every 6 months and whenever a new custodian takes over.

Control of Keys

To pinpoint responsibility, it is essential that only one person has an active key to any storerooms or other secured spaces. If considered necessary, a duplicate key may be placed in a sealed envelope in the mess treasurers's safe or inside a glass-fronted, locked cupboard. In the absence of the custodian for a particular store or storage space, emergency entrance may be accomplished by the mess treasurer who should open the storeroom or space in the presence of two witnesses. After entry, the space is to be sealed, in the presence of the two witnesses, until the custodian returns.

INVENTORIES

All provisions on hand that have been procured from mess funds are inventoried on the last day of each month. The inventory is taken by the mess treasurer and at least one member of the audit board. The leading mess petty officer assists in the inventory. The inventory is prepared in duplicate, using either a locally prepared form or a NAVSUP Form 1059. All provisions procured from the supply department or from approved commercial vendors must be priced for inventory purposes at the latest price paid for each item.

As soon as the listing of items and prices on the inventory sheets are completed, the mess treasurer completes the extensions and totals the original sheets. The senior member of the audit board arranges to have the duplicate copy extended and totaled. If these totals are not in agreement, differences must be reconciled. It is best to complete this work the same day as the inventory, so that stores may be reinventoried if necessary. The original inventory is retained in the mess records. The duplicate copy is retained by the senior member of the audit board. This duplicate copy is used to make sure no alterations are made to the original inventory.