The mess treasurer is responsible for the preparation of the monthly financial operating statement consisting of a cash account that shows cash received (income) and cash spent (expenses), and a balance sheet that shows the financial condition of the mess and provides useful

Figure 3-8.-Food cost control record.

statistical data for the operation of the mess, using the Monthly Financial Operating Statement for Messes Afloat, NAVSUP Form 1367. See figure 3-10.  An original and one copy are prepared as of the last day of the month that the mess was in operation. The original must be signed by the mess treasurer, the audit board, and the commanding officer. Then the original should be returned to the mess treasurer for his or her records.

For more information on the preparation of the NAVSUP Form 1367, see the NAVSUP P-486, volume II, chapter 7. Finally, the copy is then posted for the information of all members of the mess.

CREDIT SALES

If the sale of meals from a GM has been authorized and is considered practical, the commanding officer

Figure 3-9.-Meals served record sheet.

may authorize the sale of meals on a credit basis to officers, enlisted, and the other categories subsisted on a daily basis.

When meals are sold on a credit basis, the Sale of General Mess Meals, NAVSUP Form 1046, is used and completed by the FSO or at the option of the commanding officer. An MS is assigned the duty of maintaining these NAVSUP Forms 1046. The MS places a check mark or maintains a running total in the appropriate block opposite each name to indicate

Figure 3-10.-Monthly financial operating statement for messes afloat.

consumption of meals. See figure 3-11 as an example. The form is posted in a noticeable location where it can be inspected visually by private mess members. At the end of each month, each member signs in the Name block to acknowledge approval of the meal tally.

Payment for all meals sold on a credit basis is required no later than 15 days following the end of the month in which the meals were sold. Individuals concerned are to make payment before detachment. The FSO furnishes a receipt for the cash paid. The Cash Receipt Certificate, NAVCOMPT Form 2114, may be used by marking out the line "for which I hold myself accountable to the Treasurer of the United States of America." Collections for unpaid bills due to death, transfer, and refusal to pay are made according to the Navy Comptroller Manual.

Figure 3-11.-Preparation of Sale of General Mess Meals, NAVSUP Form 1046.

COMPUTATIONAL PROCEDURES FOR DETERMINING THE COST OF SUBSISTENCE IN MESSES AFLOAT

At the end of the month, a comparison of the total value of ration allowances that are commuted to the mess with the value of the provisions consumed by the enlisted personnel is required. This is necessary to determine the commuted ration amount payable to the mess. The value of the provisions consumed by the enlisted personnel is computed by determining the percentage of all meals served in the mess that were eaten by the enlisted personnel and multiplying the total value of the provisions consumed by this percentage. When the value of the total commuted ration allowance exceeds the value of the total provisions consumed by the enlisted personnel, the monetary difference is to be credited to the Operation and Maintenance, Navy (O&M,N) fund code.