The mess treasurer is required by Navy Regulations to keep an accurate account of all receipts (collections)

Figure 3-2.-Record of collections.

and expenditures of the mess from which the financial condition of the mess can be determined at any time. The treasurer must submit a statement of the accounts of the mess to the commanding officer at the end of the month. The statement must show in detail the money owed by or to the mess, mess receipts and expenditures, and any contracts entered into for future deliveries of supplies.

The Nonappropriated Fund Accounting Procedures, NAVSO P-3520, prescribes general financial management policies and principles governing nonappropriated fund activities and the applicable portions governing the financial management of private messes afloat. Additional local controls may be established if desired.

ACCOUNTING RECORDS

It is necessary to keep accounting records to be able to account for every transaction that has occurred. These records are also used in the preparation of the monthly financial operating statement for messes afloat at the end of the quarter. All mess records are retained for a period of 3 years.

Records of Collections and Expenditures

These records reflect all collections (or receipts) and expenditures of cash and checks. They are not used to record funds due or owed or the dollar value of materials received or expended. See figures 3-2  and 3-3.

Figure 3-3.-Record of expenditures.

Records of Accounts Payable and Accounts Receivable

These records reflect the monies owed to the mess and the unpaid debts of the mess. These are closed monthly. All unsettled accounts are carried forward to the following month. See figures 3-4 and 3-5.

Records of Mess Members

A record must be maintained of members of the mess by member's name, date of membership, and the amount paid for the membership. Upon redemption of the membership the record should show the date the membership was redeemed and the amount for which it

vii the first day of tire month, list all unpaid Accounts Payable brought forward from the previous month. At the end of the month, all unpaid Accounts Payable will be carried forward to the next month's report Mark CF (carried forward) in Data paid column

Figure 3-4.-Record of accounts payable.

On the first day of the month, list all uncollected Accounts Receivable brought forward from the previous month. Also, list names of all current mess members. At the end of the month, all uncollected Accounts Receivable will be carried forward to the next month's report. Mark CF (carried forward) in Date Received column.

Figure 3-5.-Record of accounts receivable.

was redeemed. A locally prepared form may be used for this purpose. See figures 3-6.

Petty Cash Vouchers

When needed, the commanding officer can authorize in writing the establishment of a petty cash fund. The authorization specifies the amount of cash authorized for the petty cash fund. Payments setting up petty cash funds and the replenishment of such funds are made by check or cash transfer voucher if the mess does not have a checking account. The replenishment of petty cash funds must be substantiated by a signed Petty Cash Voucher, NAVCCIMPT Form 743, and by the dealer's sales slip or receipt. An example of a petty cash voucher is shown in figures 3-7.

Figure 3-9-Records of mess members.

Food Cost Control Record

Often messes afloat operate without the benefit of a central storeroom where provisions are received and stored before issue to the private mess or wardroom galley. Since messes afloat have limited storage facilities, most food used is requisitioned from the GM on a regular basis. Food procurement records are limited generally to those covering receipts of subsistence items from the GM. This simplifies food cost accounting and consequently, food cost control. The use of the food cost control record is optional for

Figure 3-7.-Petty cash voucher.

messes with less than 20 members. An example of a food cost control record is shown in figure 3-8.

Meals Served Record Sheet

This record reflects a summary of all meals that were consumed in the mess, broken down by category (officers, enlisted, or guests), and further broken down by breakfast, lunch, and dinner. The document used to support these figures is the Sale of General Mess Meals, NAVSUP Form 1046, that is used to record meal consumption. This record will be used in the preparation of the Computation of Commuted Rations form. An example of a meals served record sheet is shown in figure 3-9

Monthly Voucher Folders

All private mess itemized and certified receipts and tapes of provisions purchased locally, copies of vouchers covering transactions with the disbursing officer, and any other vouchers substantiating entries on the mess statement will be filed in monthly voucher folders. These folders are submitted to the audit board and eventually retained by the mess treasurer.