IMA-KOREA REGION
MWR DIVISION
INTERNAL CONTROL
MANUAL
i
TABLE OF CONTENTS
1. Army Recreation Machine Program
2. Bar Regulations
3. Beverage Controls
a. Cash Controls
b. Sales Accountability
c. How to take a Bar Inventory
d. Physical Security
4. Quick Shot Bonanza Bingo Program
5. Breakage/Spoilage Accountability
6. Cash Deposits and Safe Security
7. Cash Register Operation
a. DA Form 4082 (Daily Cashier's Record)
b. Change Fund Issue and Turn-in
c. Overage and Shortage Logs
8. Check Cashing and Charge Cards Acceptance Procedures
9. Department of the Army & Eighth United States Army Standards
10. Document Control
11. Draft Beer Accountability
a. Sales Accountability
b. Expected Sales Method
c. Keg Scales
d. Draft Beer Control Meters
ii
e. Flow Meters
f. Beer Foam Control Devices
g. Cooperage
12. Employee Meals
13. Fixed Assets
a. Requirements
b. Depreciation
c. Property Accountability
14. Inventory Control
a. Physical Inventories
b. Perpetual Inventories
c. Sensitive Item Inventories
d. Central Storeroom Requisition
e. Stock Record Cards/Bin Cards
f. Inventory Turnover Rate
15. Key Control
a. Key and Lock Custodian
b. Key Depository
c. Master Inventory List
d. Key Control Register
e. Permanently Issued Keys
f. Inventories
iii
g. Forms
16. Management Information Systems
a. RecTrac
b. GoIfTrac
c. ALPMS
17. NAF GPC card
18. C.A.R.E. EDI
19. Petty Cash
20. Proper Usage of Accounts
21. Sales Accountability
a. Sales Accountability Tests
b. Variances
c. Scatter Sheets
d. Bar Sales Accountability
e. Food Sales Accountability
f. Cover Charge Accountability
22. Standardized Recipes and Cost Cards
23. Surprise Inventory/Cash Counts
24. Time and Attendance
25. Checklists
iv
1. Army Recreation Machine Program (ARMP)
1. References:
a. AR 215-1, Chapter 8.
b. ARMP SOPs OP-F002; OP-FOO3,OP-FOO4,OP-FOO5,OP-FOO7, and OPC020.
2. Recreation Machine Operations:
a. General:
(1) Recreation machines may be installed and operated in overseas MWR
activities unless prohibited by local laws, SOFAs, or other local agreements.
(2) The ARMP machines and equipment are owned and maintained by ARMP.
No other activity contracts for the provision or maintenance of ARMP property are
authorized, under any circumstance.
(3) Participating MWR facility personnel must have a general understanding of
and comply with governing Army regulations and ARMP's management policy and
internal controls.
(4) ARMP provided equipment and keys are hand-receipted to the MWR facility
manager, or other responsible authority, for control and accountability.
(5) All keys must remain locked in a controlled safe when not in use.
(6) ARMP equipment is serviced at ARMP's discretion. This includes preventive
maintenance and regular repairs provided by either ARMP personnel or a separate
contractor of ARMP's choosing. Facilities must contact the local ARMP field office
whenever service is required on any ARMP-supplied assets.
(7) If machine vandalism is a result of facility's machine area control neglect,
costs to repair or replace damaged equipment are charged to the facility.
b. Change Funds:
(1) Maintaining an adequate and convenient change fund significantly impacts
revenue. ARMP recommends change fund amounts based on historical statistics.
Generally, a change fund that is 120% of the largest average gross drop is sufficient.
(2) The location must provide coins in exchange for bills (and bills for coins) to
patrons in any reasonable amount requested.
1-1
(3) The change fund must be separate from any other change funds maintained
by the location.
c. Patron Payment Vouchers:
(1) Machine status and claim validity must be determined when a patron asserts
payment is due from a tilted machine.
(2) Refer to ARMP SOP OP-CO20, "Machine Directed Pay/Patron Payment
Voucher (PPV) Preparation" for specific instructions and completed Patron Payment
Voucher examples.
(3) Forms must be pre-checked by a location representative to ensure information
is correctly recorded. Only correctly completed, valid, signed claims are
reimbursed.
(4) After an ARMP technician has verified the Patron Payment Voucher, it is given
to the ARMP representative for location reimbursement during the regularly scheduled
cash collection.
d. Maintenance:
(1) Facility representatives have two basic responsibilities during machine
maintenance:
(a) Note beginning and ending door meter readings. (Door meter verification
must be annotated on the Machine Report).
(b) Ensure that funds integrity is maintained while the machine door is open.
(2) A facility representative will be available whenever a technician needs to open
a machine to perform service.
(3) The technician and machine interior must be clearly visible to the facility
representative at all times during maintenance.
(4) The location representative must verify Machine Report machine door meter
reading accuracy, sign Machine Report certification, and ensure that machine door is
locked before leaving the machine area.
e. Hopper Refills:
(1) The facility provides necessary funds for hopper fills from their change fund.
1-2
(2) Coin counters must be used to count the number of coins required for the fill.
The count must be witnessed and verified by three individuals: the ARMP technician,
facility representative; and the command representative/witness.
(3) The facility representative must sign the Hopper Refill Voucher, retain original
(white copy) and first (green) copy in a secure place, and submit both copies for
reimbursement during next scheduled cash collection. NOTE: BOTH copies MUST
be presented to receive reimbursement.
f. Patron Payment Vouchers (PPV):
(1) Technicians must review PPVs before correcting the machine collection.
(2) Overpayments on PPVs are the facility's responsibility. NOTE: ARMP will
only reimburse the correct amount.
(3) The ARMP representative will not accept a PPV for reimbursement if it has not
been properly completed and verified by an ARMP technician.
(4) If an ARIVIP verified PPV is not submitted at the next, regularly scheduled
cash collection, the ARMP cash collector can refuse reimbursement.
g. Cash Collection/Funds Deposit:
(1) Cash is collected by a cash collection team that includes a representative from
the activity and the ARMP. (Under no circumstances are cash collections to be
conducted unless both representatives are present).)
(a) Normally, cash is collected once weekly. Based on volume of play at the
activity, collection frequency is adjusted at the discretion of ARMP in coordiantion with
the community commander.
(b) Keys are issued to the collection team and are secured and/or accounted
for at all times. Both collection team members record and verify meter reading unless
an electronic data collection system is used.
(c) Monies collected are not counted or rolled in the presence of patrons.
Machine areas are closed to patrons during collection either by closing the room or
roping off the area.
(d) Both collection team members verify and initial the deposit slips.
(e) All original collection and deposit documents are forwarded to the ARMP
office.
1-3
(f) All keys are returned to the key control custodian prior to the end of the day.
(g) The local command will provide command representatives for periodic,
unannounced cash collection observations. Observations should be made at least
once per quarter in each location. The local command will coordinate with the local
ARMP field office after the observations have been completed and communicate any
issues identified during the cash collections to the ARMP field office manager.
(h) The ARMP will privide effective control and accountability of funds through
its system of internal controls during the drop process and through subsequent
independent analysis. These control will consist of the two party drop team to prevent
theft, periodic unannounced CFSC audit team observations of cash collections to
ensure adherence to ARMP SOPs, and systmatic review of each cash collection to
reconcile cash and coin counts with documented meter readings. All variance
exceptions to established parameters will be researched, evaluated, and reconciled.
Additionally, where resources permit, regular rotation of cash collectors and technicians
will be practices.
(2) The facility will deposit funds in currency only (no checks). Deposit tickets are
not valid unless prepared by the ARMP representative. Deposits must be made no
later than close of business the day after the cash collection is completed.
(3) The facility must request a military police/armed guard escort when deposit
total is equal to or greater than $5,000, IAW AR 215-2, Chap. 7-8, para. g (5).
h. Bill Changers:
(1) Bill Changers must be secured either to the floor, a wall, or a slot machine
stand without restricting machine door access.
(2) Funds are part of the facility's change fund. The facility assumes responsibility
for bill changer funds security. Bill changer keys should be retained in a safe when not
in use and strictly controlled by the facility manager.
(3) Customer claims of shortchanging are the facility's responsibility, not ARMP's.
If facility suspects a bill changer malfunction they should: shut down the
machine; place an "Out of Order" sign on the bill changer; and call the ARMP field
office to request maintenance.
(4) The facility manager should maintain a bill changer money transfer ledger (see
example exhibit A).
1-4
ARMY RECREATION MACHINE PROGRAM
Bill Changer Money Transfer Ledger
METER
READING
BILLS REMOVED
$1
$5
$10
$20
$TOTAL
I
Exhibit A - Bill Changer Money Transfer Ledger
1-5
COINS
ADDED
NOTES
2. BAR REGULATIONS
1. Reference: AR 215-1, Chapter 7.
2. The minimum age for the purchase of alcoholic beverages by any patron of the
overseas military retail system is 18. Decision on a higher minimum age is based on
international treaties and agreements and the local situation. USFK has set the age at
20.
3. Only NAFI employees will dispense and serve alcoholic beverages on a military
installation.
4. All employees involved in selling alcohol will be trained within 30 days of hire and
then at least annually, on subjects such as the effects of alcohol, how to identify
intoxication and what to do when a person becomes intoxicated. Managers will use the
Alcohol Sellers and Intervention Program (ASIP) or other approved programs. This
training will be documented in the employees' file.
5. Alcohol may not be given away as prizes. The only exception to this will be wine
products that are given away to eligible club patrons to accompany dinner on their
wedding anniversaries, birthdays, or similar occasion.
6. No more than one drink will be served to a customer for consumption at a time.
Serving alcoholic beverages to an intoxicated customer is prohibited.
7. Reduced prices or providing unlimited alcoholic beverages for MWR promotional
activities, such as happy hour, are prohibited. Activities may conduct food promotions
where the price of an alcoholic beverage is included in the meal/event. Customers
must be given the choice, however, of a non-alcoholic beverage substitute.
8. In-house promotions, such as coupons, free samples or any other similar means of
offering free or reduced-price alcoholic beverages to promote or advertise the sale or
consumption of specific brands of alcoholic beverages are not authorized.
9. Bona-fide beverage tastings are authorized.
10. Privately owned alcoholic beverages will not be brought into any facility where
alcoholic beverages are sold by the drink.
11. Alcoholic beverages may not be transported off the installation for use at off-post
catered functions.
2-1
3. BEVERAGE CONTROLS
1. Reference: DA Pam 230-5-3.
2. Beverage controls are divided into three categories:
Cash controls
Sales accountability and beverage inventories
Physical security
3. Cash Controls.
a. Cash controls ensure that all cash assets are protected from loss through
carelessness and dishonesty. The following steps can ensure a smooth auditable flow
between change funds, cash receipts and related documents:
(1) At the beginning of the shift the bartender should:
(a) Pick up and sign for the change fund. This is done on a DA Form 4082
(Daily Cashier's Record) prepared in duplicate. The original is retained in the safe
and one copy serves as a bartender's receipt.
(b) If guest checks, or any other pre-numbered forms, are issued to the
bartender, these will be controlled by using the applicable section of the DA Form 4082.
(2) During the work shift the bartender should:
(a) Ring in all sales individually at the time of purchase.
(b) Collect the cash.
(c) Make change.
(d) Provide receipts if required. If sale rung up in the cash register is visible
to the customer, a receipt is not required.
(3) At the end of the work shift the bartender should:
(a) Remove the cash from the register and leave the register drawer open.
(b) Count cash in the presence of the manager or cashier, in the cashier's
cage or manager's office.
(c) Complete the DA Form 4082.
(d) Ensure that any errors are properly documented
3-1
(4) At the end of the work shift the manager or designated representative will:
(a) Take a register reading.
(b) Verify cash count.
NOTE: No register operator will read their own register.
4. Sales Accountability and Bar Inventories.
a. Bar sales accountability controls permit management to monitor each bartender's
effectiveness in maintaining established standards.
b. Bar inventory usage figures determine expected sales. The dollar difference
between expected sales and actual sales is considered overage or shortage.
Beg Inv. + Issues in - Transfers out - End. Inv. = Inventory used x Selling price =
Expected Sales; Inventory used x Cost price = Total cost
c. Each bar should be considered as a separate operation with its own sales
accountability. No bartender will share an inventory or a cash drawer with another
bartender.
d. Maximum allowable variance for alcoholic beverage service is 2%.
e. Bar Sales Accountability Forms (Enclosure 3-1) can be designed by the local
activities and at a minimum should include:
(1) Bottle weight in ounces (tare weight). To determine the tare weight of a
bottle, place the bottle on a mechanical bar inventory weighing scale. Considering the
bottle size (i.e. 750 ml, Lt., etc.) rotate the outer ring of the scale until the ounce
contents number of the bottle lines up with the indicated "0". The ounce content of a
750 ml bottle is 25, and a liter bottle is 33. This number also indicates the tare setting
number. Tare weights should be recomputed periodically.
(2) Brand Name of the beverage.
(3) Beginning Inventory of each item.
(4) Received/Transferred items are those that have been issued to, or
transferred out of the bar during that specific operating period.
(5) Ending Inventory of each item.
3-2
(6) Ounces/Bottles Used:
Beg. Inv + Issues in - Transfers out - End Inv = Inventory used
(7) Sales Price is the selling price of one unit.
(8) Sales Total Inventory used (F) x Sales price (G )= Total sales (H)
(9) Cost Price Is the cost price per sales unit.
(10) Cost Total Inventory used (F) x Cost price (1) = Total cost (J)
(11) Key Subtotals The subtotal of the expected sales of all items rung up on a
specific key.
(12) Key Subtotals The subtotal of the cost of all items used for a specific key.
(13) Closing Register Readings Attained from the register tape at the
completion of the shift.
(14) Opening Register Readings Attained from the register tape at the
beginning of the shift.
(15) Sales per Register The difference between the closing and opening
register readings.
(16) Expected Sales Per Inventory Brought down from the subtotals (K).
(17) Difference is the main purpose of completing the sales accountability. It is
the difference of the actual sales as per the register and the expected sales as per the
inventory. (O - P)
(18) Variance % is the difference (Q) - the total sales (P) x 100. As stated
above, the maximum allowable variance is 2%.
(19) Variance Explanation explains any notable differences.
(20) Inventoried By is the signature of the person conducting the inventory.
The inventory may NOT be completed by the bartender for whom the sales
accountability is performed.
(21) Verified by should be signed by the manager upon review of the inventory.
(22) Bartender's Signature shows the bartender's responsibility for the
inventory during the period for which the sales accountability was performed.
3-3
f. A bartender's variance log is maintained on each bartender. This log contains the
data that is pertinent for your operation, to include name or location and date of bar
operation, cash overages or shortages and results of bartender inventories. A variance
log identifies bartender trends and is an effective management tool when coordinating
personnel actions with your servicing CPAC, if necessary.
g. A number of factors can cause a discrepancy between expected and actual bar
sales:
(1) Incorrect serving size.
(2) Lack of accountability on soft drink sales and juices.
(3) Spillage.
(4) Improper documentation of errors or returned drinks.
(5) Tare weight inconsistencies.
(6) Incorrect pricing.
(7) Non-standard bar recipes.
(8) Incorrect inventory or extension.
(9) Poorly calibrated scales.
h. Causes of discrepancies should be determined and documented on the sales
accountability statement. Bartenders who do not perform within acceptable standards
should be counseled and rechecked on their next shift. Continued shortages/overages
in excess of the maximum variance (2%) warrant further counseling and possible
personnel action in accordance with CPAC guidelines.
5. Physical Security.
a. Bar beverages and supplies should be stored under lock and key. The keys to
the bar areas should be controlled through the use of a key control log; accessible only
by authorized employees (supply clerks/managers).
b. A perpetual inventory is maintained for sensitive and high dollar-value items.
This includes all beer, wine and liquor items (See Inventory Control)
3-4
PROGRAM CODE
KD-KG
BT BT P
WT SZ A
(OZ)
R
(A) (A)
LOCATION CODE CIUB NAME
S4
CAMP LONG CLUB
DESCRIPTION
(B)
(KEY #1) BAR
MINIATURES LIQ
SCOTCH WHITE HORSE
SUB TOTAL
(KEY #2) WELL BRANDS
BAILEY'S IRISH CREAM
IRISH MIST LIQUEUR
GIN GILBEY'S
GIN GORDONS
GIN SEAGRAMS
RUM BACARDI AMBER
RUM BACARDI SILVER
VODKA GILBEY'S
VODKA SMIRNOFF
VODKA GORDONS
TEQUILA OLMECA SILVER
BOURBON JIM BEAM
BOURBON TEN HIGH
WHISKEY SEVEN CROWN
SUB TOTAL (KEY #2)
(KEY #3) CALL BRANDS
TEQUILA OLMEGA GOLD
SCOTCH J & B RARE
GIN BEEFFEATHER
GIN TANQUERAY
BOURBON JACK DANIELS
WHISKEY WILD TURKEY
SUB TOTAL (KEY #3)
BEGIN
INVEN
DATE
20 SEP 01
REC
TRAN
TOTAL END USED
SALES
AVAIL INVEN
PRICE
SALE
(C)
(D)
(C±D)
(E)
(F)
(G) (H)
BT OZ BT OZ BT OZ BT OZ OZ EA
TOT
2.50
1
2
5
5
25
26
33
10
18
25
12
12
5
5
25
20
31
10
10
25
12
6
33
12
6
30
30
25
26
10
1
2
30
25
26
5
6
2
8
6
3
COST
PRICE
(I)
EA
0.47
2.50
0.70
2.50
0.65
2.50
0.40
2.50 15.00 0.32 1.92
2.50 5.00 0.32 .64
2.50
0.18
2.50 20.00 0.19 1.52
2.50
0.26
2.50
0.30
2.50 15.00 0.41 2.46
2.50
0.86
2.50 7.50 0.30 .90
2.50
0.37
2.50
0.40
62.50
7.44
(K)
(L)
2.75
2.75
2.75
2.75
2.7
2.75 13.75
13.75
(K)
0.84
0.58
0.40
0.52
0.33
0.36 1.80
0.29 1.80
(L)
SAMPLE DA FORM 4535-R
Enclosure 3-1
3-5
(J)
TOT
PROGRAM CODE
KD-KG
BT BT P DESCRIPTION
WT SZ A
(OZ)
R
(KEY #7) BEER
BUDWEISER 12/24 CAN
BUDWEISER 12/24 BTL
BUDWEISER LITE 12/24 CAN
BUDWEISER LITE 12/24 BTL
BUDWEISER ICE 12/24 CAN
BUDWEISER ICE 12/24 BTL
MILLER LITE 12/24 CAN
MILLER LITE 12/24 BTL
COORS 12/24 CAN
COORS 12/24 BTL
COORS LITE 12/24 CAN
COORS LITE 12/24 BTL
O'DOULS 12/24 CAN
O'DOULS 12/24 BTL
OB 12/24 CAN
OB 12/24 BTL
KINGS BURY 12/24 CAN
DRAFT BEER 12 OZ
DRAFT BEER 16 OZ
PITCHER BEER 60 OZ
ICE HOUSE 12/24 BTL
LOCATION CODE
S4
BEGIN
INVEN
REC
TRAN
EACH
EACH
CLUB NAME
CAMP LONG CLUB
TOT
ON
HAND
EA
DATE
20 SEP 01
END
INVEN
USED
EACH
EA
120
90
60
30
12
12
65
60
85
80
120
100
6
6
SALES
PRICE
EA
1.50
30 1.50
1.50
30 1.50
1.50
1.50
1.50
5 1.50
1.50
5 1.50
1.50
20 1.50
1.50
1.50
1.50
1.50
1.50
1.25
1.50
4.95
1.50
SUB TOTAL
(KEY #8) BEER
MICHELOB 12/24 CAN
MICHELOB 12/24 BTL
RED WOLF 16/20 BTL
ICE HOUSE 16/20
25
18
10
10
SUB TOTAL
SAMPLE DA FORM 4535-R
3-6
1.75
6 1.75
1.75
1.75
TOT
COST
PRICE
EA
TOT
0.30
45.00 0.30 9.00
0.30
45.00 0.30 9.00
0.30
0.30
0.30
7.50 0.32 1.60
0.32
7.50 0.30 1.50
0.30
30.00 0.25 5.00
0.30
0.41
0.86
0.30
0.37
0.13
0.17
0.62
0.31
135.00
26.10
(K)
(L)
0.33
0.33
10.50 0.33 1.98
0.35
0.36
10.50
1.98
(K)
(L)
PROGRAM CODE
KD-KG
LOCATION CODE CLUB NAME
S4
CAMP LONG CLUB
BT BT P DESCRIPTION
WT SZ A
(OZ)
R
BEGIN REC TOTON END USED
INVEN TRAN HAND INVEN
SALES
PRICE
BT OZ BT OZ BT
OZ
OZ BT OZ
(KEY #14) SUNDRY
PEANUTS COCKTAIL 12/12
OZ
DATE
20 SEP 01
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
PEANUTS HONEY ROAST
SALTED MIXED NUTS 12 OZ
MIXED NUTS 12/12 FISHER
M & M PLAIN CHOCOLATE
CANDY 6 OZ MUSKETEERS
CANDY MILKY WAY BAR 6 PKG
CANDY KRACKEL HERSHEY
CANDY MR TWIX PKG
M &M PEANUT 16 OZ
CANDY SNICKERS PKG
SUB TOTAL
OPENING REGISTER READING (N)
SALES PER REGISTER (O)
EXPECTED SALES PER INVENTORY (P)
62.50
0
62.50
62.50(K)
KEY 3
13.75
0
13.75
13.75
DIFFERENCE (Q)
KEY 7
133.50
0
133.50
135.00
(1.50)
KEY 8
26.10
0
26.10
26.10
TOT
0.30.
0.30
0.30
0.30
0.32
0.30
0.30
0.86
0.37
0.17
0.31
(L)
TOTAL
235.85
0
235.85
237.35
1. SALES PER REGISTER $235.85
2. COST OF SALES (Tot all L's) $37.32
3. PROFIT (1. LESS 2.) $198.53
COST OF GOODS (2. / 1.) = % 16%
VERIFIED BY: (U)
VARIANCE % (R) .6%
VARIANCE EXPLANATION (S)
1 BOTTLE BUDWEISER BROKEN.
INVENTORIED BY: (T)
NAME OF BAR: MAIN BAR
Bartender's Signature: (V)
OZ
(K)
KEY 2
CLOSING REGISTER READING (M)
TO
T
COST
PRICE
DATE: 20 SEP 01
SAMPLE DA FORM 4535-R
3-7
NO.
PAGE__ OF____ PAGES
4. QUICK SHOT BONANZA BINGO PROGRAM
1. Reference: AR 215-1
DOD Financial Management Regulation 7000.14-R, Volume 13
U.S. Army Community and Family Support Center Bingo Manual
2. Quick Shot Bonanza Bingo is similar to instant win games, but it is played much like
regular bingo. The numbers are called and verified prior to each session. Quick Shot
Bonanza Bingo is played with folded bingo cards printed on special paper, perforated
along the edges and sealed at the top. Only 24 numbers are called prior to each
session and there are 12 different winning patterns, each with a prize assigned to it. All
bingo cards are sequentially numbered within a series of 9,000 and are available in
several different colors.
3. Authorized patrons:
a. All military members (regardless of rank), installation civilian personnel and
their families 18 years of age and older.
b. Bona fide guests 18 years of age and older.
c. Employees working in a MWR activity may participate in bingo sponsored
by an unrelated activity, if they are otherwise eligible.
4. Unauthorized patrons:
a. MWR managers.
b. The DCA (or equivalent)
c. All employees of the sponsoring activity and their immediate family members.
d. Volunteers serving as callers or monitors at the sponsoring activity.
e. Commanders may impose additional local restrictions as considered appropriate.
4-1
5. Facility procedure:
a. Determine the length of your session: daily, weekly, or monthly. Daily sessions
add more excitement with new numbers being posted each day, while monthly sessions
may become stale for the players. Weekly sessions are the most common.
b. Before the regular session starts, post 24 numbers, the first five numbers called
for each of the letters “B”, “I”, “G”, and “O” and the first four numbers for the letter “N”.
The numbers are verified by the Bingo Manager and a disinterested party (customer)
and annotated on a Bingo Verification Sheet with signatures from both parties (Encl. 41).
c. Once the numbers are verified, the next session of Quick Shot Bonanza Bingo
session can commence. The numbers are posted on a bingo board and/or flyer with
the pattern/prize schedule for the bingo player to easily see and use (Encl. 4-2).
d. Begin the next session of Quick Shot Bonanza Bingo.
e. Quick Shot Bonanza Bingo cards may be purchased and redeemed each day
during normal operating hours. All card sales are final.
f. Employees will sell Quick Shot Bonanza Bingo cards in numerical order, starting
from the beginning serial number.
g. All cards must be date stamped at the time of sale.
h. The player, with a Dauber, ink pen or similar item, MUST permanently mark Quick
Shot Bonanza Bingo cards. No bingo chips may be used to mark the Quick Shot
Bonanza Bingo cards.
i. No player can use the same number to make more than one pattern on a card. If
multiple patterns can be made without using the same number, it is a multiple winning
card and should be awarded the appropriate prize for each winning pattern.
j. When a player has a winning pattern, he or she can cash it in for the prize, once
the card has been verified.
k. Players have seven (7) calendar days from the day a card was date stamped to
collect their prize.
4-2
5. Internal Controls:
a. All Quick Shot Bonanza Bingo cards will be kept in a secure location and treated
as if they were money.
b. Management of each location with Quick Shot Bonanza Bingo will maintain a
perpetual inventory of all cards received, all cards transferred out, all cards at point of
sale (on DA Form 4082), and all cards sold (Encl. 4-3, 4-4).
c. All cards sales are final. This is for the customer’s protection as well as the
facility. The customer will count the cards before he/she leaves the point of sale. The
facility is not responsible for discrepancies after the customer leaves the point of sale.
d. Only personnel employed by the sponsoring activity may control and sell Quick
Shot Bonanza Bingo.
e. Bingo cards will be pre-numbered.
f. Quick Shot Bonanza Bingo cards will be date stamped at the time of sale.
g. At the start of the shift, the cashier will sign for the starting and ending number of
the Quick Shot Bonanza Bingo cards and the total number thereof verifying that all
cards in between are in place on DA Form 4082. At the end of the shift, management
will review the numbers of the bingo cards. The difference between the starting number
and the ending number is the total number of cards sold. This number should match
the number of cards that were rung up on the cash register and the cash received
(Encl. 4-5, 4-6).
h. If multiple activities at the same installation are sponsoring Quick Shot Bonanza
Bingo, different colors should be used by each activity to determine where it was
purchased.
i. Variances must be tracked by individual cashier; any variance must be explained
in writing and employee counseling initiated.
6. Quick Shot Bonanza Bingo Winners:
a. When a bingo card is turned in by the customer for a prize award, the card must
be validated. Cards are not valid if any number is torn out or if the card is mutilated to
the point where the numbers can not be read.
4-3
b. Bingo cards may only be awarded a prize payout at the activity in which it was
purchased.
c. Players have seven (7) calendar days from the day a card was date stamped to
collect their prize. Winning tickets are no longer valid and can not be redeemed after
seven (7) days.
d. If the above criteria are met, confirm that the right bingo numbers and prize sheet
are being used to validate the numbers in the winning pattern on the given card.
Facility personnel will verify the winning pattern.
e. A prize sheet is filled out and signed by the winner (Encl. 4-7).
f. Winning cards are attached to the daily paperwork and retained with the Daily
Activity Report (DAR) by the facility for three years.
g. Copies of winning cards will be made available upon request.
4-4
Enclosure 1
4-5
4-6
4-7
4-8
ACTIVITY/LOCATION
3
Sports USA
I.
DATE
DAILY CASHIER'S RECORD
For use of this form, see AR 215-5; agency is USAFAC
CASHIER ACCOUNTABILITY
1 Oct 02
CHANGE FUND ISSUED
I hereby acknowledge receipt of change fund shown. I accept full
responsbility for the change fund and will turn in this change fund plus
all revenue from this activity's operation to a duly authorized representative of the NAFI at the completion of my shift.
II.
CASH
RECEIVED BY (Cashier's signature)
500.00
$
FORM ACCOUNTABILITY
FORM
BEGINNING NO.
Quick Shot Cards - Blue
ENDING NO.
0001
III.
FORM
BEGINNING NO.
ENDING NO.
0500
REGISTER ACCOUNTABILITY
KEY
1
2
3
4
5
6
7
8
TOTAL
CLOSING
READING
OPENING
READING REGISTER
CORREEC+
TION
(Approved by)
NET
REGISTER
ACCOUNTABILITY
=
IV
CASH COUNT
QUANTITY
DENOMINATION
v.
CASHIER ACCOUNTABILITY
AMOUNT
TOTAL CASH AND CHECKS
LESS CHANGE FUND
NET CASH
ADD: TOTAL CREDIT CARDS
COUPONS REDEEMED
OTHER REDEMPTIONS
CHARGES
TOTAL CASHIER ACCOUNTABILITY
LESS: REGISTER ACCOUNTABILITY
CASH OVER (SHORT)
CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS
TURN IN BY (Cashier)
RECEIVED BY (Supervisor)
TOTAL CASH
REMARKS
DA FORM 4082, FEB 84
EDITION OF OCT 82 IS OBSOLETE
4-9
USAPPC V1.00
ACTIVITY/LOCATION
3
Sports USA
I.
DATE
DAILY CASHIER'S RECORD
For use of this form, see AR 215-5; agency is USAFAC
CASHIER ACCOUNTABILITY
1 Oct 02
CHANGE FUND ISSUED
I hereby acknowledge receipt of change fund shown. I accept full
responsbility for the change fund and will turn in this change fund plus
all revenue from this activity's operation to a duly authorized representative of the NAFI at the completion of my shift.
II.
CASH
RECEIVED BY (Cashier's signature)
500.00
$
FORM ACCOUNTABILITY
FORM
BEGINNING NO.
Quick Shot Cards - Blue
ENDING NO.
0001
FORM
III.
BEGINNING NO.
Returned
0500
ENDING NO.
0357
0500
REGISTER ACCOUNTABILITY
KEY
1
CLOSING
READING
OPENING
READING -
2
3
4
1,809.30
5,663.00
4,770.70
962.00
1,712.00
5,412.00
4,585.40
605.00
REGISTER
CORREEC+
TION
(Approved by)
NET
REGISTER
ACCOUNTABILITY
5
6
7
8
TOTAL
(1.00)
97.30
251.00
185.30
356.00
889.60
=
IV
CASH COUNT
QUANTITY
DENOMINATION
22
17
30
73
128
60
64
6
20
10
5
1
.25
.10
.05
.01
v.
CASHIER ACCOUNTABILITY
AMOUNT
440
170
150
73
32
6
3
370
------20
--
TOTAL CASH AND CHECKS
LESS CHANGE FUND
NET CASH
ADD: TOTAL CREDIT CARDS
1,244
500
744
148
20
-20
75
892
889
3
95
05
90
COUPONS REDEEMED
OTHER REDEMPTIONS
CHARGES
TOTAL CASHIER ACCOUNTABILITY
LESS: REGISTER ACCOUNTABILITY
CASH OVER (SHORT)
CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS
TURN IN BY (Cashier)
1,244
TOTAL CASH
RECEIVED BY (Supervisor)
20
REMARKS
* Cashier states she rang in one bingo
card twice on Key 4.
DA FORM 4082, FEB 84
EDITION OF OCT 82 IS OBSOLETE
4-10
USAPPC V1.00
4-11
5. BREAKAGE AND SPOILAGE
1. References:
a. DA PAM 230-5-2.
b. DA PAM 230-5-3.
c. DOD 7000.14-R, VOL 13.
2. In the event that Breakage and Spoilage is found in the storage, kitchen, or bar area,
DA Form 4080 (Transfers Between Activities) or FoodTrak Transfer Between Activities
will be used to notify CAO.
3. In the case of broken or spoiled storeroom stocks, an audit trail must be established.
The bin cards must be adjusted indicating the amounts broken or spoiled and a DA
Form 4080 initiated (Enclosure 5-1).
4. Raw food and beverage items thought to be spoiled or obsolete will be inspected by
management. A request to write off these items as spoilage or obsolescence will be
approved in writing by the DCA. A copy of the authorization will be filed with the DA
Form 4080. The value of these items will be transferred from the COGS account
(GLAC 454) to the Resale Merchandise Spoilage, Breakage, and Obsolescence
Expense account (GLAC 654).
5. When unprepared food is judged spoiled, a post veterinarian statement will be
obtained and attached to the DA Form 4080.
6. Leftovers will NOT be transferred to spoilage. This is a direct result of improper
forecasting/planning and therefore will be considered a direct COGS.
7. Trimmings from meat and vegetables will be absorbed into the cost of doing
business and will NOT be transferred to spoilage. (SEE Chapter 21)
8. The issuing and receiving activity will keep file copies of the DA Form 4080.
9. Management must ensure that all breakage and spoilage is discarded the day it is
written off.
5-1
TRANSFERS BETWEEN ACTIVITIES
FUND
TRANSFER NUMBER
For use of this form, see AR 215-5; the proponent agency is USAFAC
010
100
QUANTITY UNIT PRICE
AMOUNT
INSTALLATION (Name & Address)
CAMP CASEY
STOCK NUMBER
DESCRIPTION
UNIT
001
Ground Beef
Ibs
10
1.26
12.60
002
Hamburger Buns
pkg
5
1.15
5.75
DATE
2-Jan-01
DATE
2-Jan-01
2-Jan-01
TOTAL:
ISSUING ACTIVITY
Food Cost of Goods, GLAC 454
RECEIVING ACTIVITY
Breakage & Spoilage, GLAC 654
TRANSFER AUTHORIZED BY
Prirno's Club
2.41
SIGNATURE OF MANAGER
SIGNATURE OF MANAGER
SIGNATURE
DA FORM 4080, JUN 73
Enclosure 5-1
5-2
18.35
6. CASH DEPOSITS AND SAFE SECURITY
1. References:
a. AR 215-1, Appendix G.
b. AR 380-5.
2. Daily cash receipts may be retained at the activity until the total on-hand amounts to
$500 or until 7 days has elapsed since the last deposit. Deposits must be made on the
last business day of the month, regardless of the amount.
3. The bank deposit slip will be prepared in triplicate:
a. Original deposit slip is retained by the bank.
b. The duplicate will be sent to CAO with the Daily Activity Report.
c. The triplicate will be retained by the activity and attached to their copy of the
Daily Activity Report.
4. Daily cash receipts are deposited:
a. In the local bank as soon as possible after the close of the business day.
b. Over the counter if the time of deposit coincides with banking hours.
c. In the night depository if the deposit is made before or after banking hours.
d. If no night depository is available, each deposit is held in a locked safe and
deposited at the start of the next business day.
5. Cash receipts will not be used to increase the amount of the change fund. If an
increase in the change fund is authorized, a check will be requested by the activity,
issued to the activity through the CAO, and cashed at the local bank.
6. Daily cash receipts and cash funds must be stored in a locked, fire resistant safe
with a combination three-tumbler lock until they are deposited. File cabinets specifically
designed as security containers that are fire resistant and have the same type of lock
are acceptable.
7. Regardless of the type of container, it must be chained or otherwise secured to the
building (if it weighs less than 500 pounds) and checked before the building is closed to
ensure that it is locked. Open safes are never left unattended.
6-1
8. Combinations must be changed:
a. When placed in use.
b. Whenever an individual knowing the combination no longer requires access.
c. When the combination has been subject to possible compromise.
d. At least annually.
e. When taken out of service. Built-in combination locks shall be reset to the
standard combination 50-25-50; combination padlocks shall be reset to the standard
combination 10-20-30.
9. Each combination change is recorded on Standard Form 700 (Security Container
Information) (Enclosure 6-1). The first page is affixed to the inside of the lock drawer
of the container. The combination is then detached and placed in the SF 700 envelope,
sealed and deposited with the installation MP's or security officer. All original Standard
Form 700's will be hand delivered (NOT SENT THROUGH DISTRIBUTION). Only
personnel listed on the SF 700 will have access to the combination.
10. A Fund Authorization Letter (Example at Enclosure 6-2) prescribes the exact
amount of each change fund. The fund authorization letter is prepared by the Financial
Management Director and approved by the DCA and should be attached inside the safe
containing the appropriate change fund. This documents the amount of funds that
should be in the safe at all times. If an independent audit were to take place, this would
inform the auditors how much money that the location is authorized and responsible for.
11. Change funds may be maintained for daily operations such as check cashing,
foreign currency exchange and cashier banks. Change funds and other cash funds in
excess of $100 are kept in a locked safe.
12. Locking file cabinets, other than an approved security container equipped with a
three-tumbler combination lock, are not adequate for holding cash in excess of $100.
13. Keys to locking file cabinets used to safeguard less than $100 will not be stored in
unlocked containers (i.e. desks) nor given to unauthorized personnel. Containers will
be checked before the close of business to ensure they are locked. Locks on those
containers will be changed whenever personnel with keys are no longer authorized
access.
14. Standard Form 702 (Security Container Check Sheet) (Enclosure 6-3) will be used
as a checklist for all security containers and safes of the DCA. This form will be
conspicuously displayed on all security containers and safes and will be completed
whenever a security container is opened or closed.
6-2
15. Standard Form 702 (Security Container Check Sheet) will be annotated with the
date, time and initials of the individual when the container is opened and when the
container is locked. It will also be annotated by a witness in the "Checked By" column.
If a safe is not opened, it will be reflected on Standard Form 702 to include time and
initials of the individual checking the safe at the end of the day. It is recommended that
the SF 702 be retained at least 24 hours following the last entry.
16. Upon discovery of an open/unattended security container, individuals listed on
Standard Form 700 attached to the inside of the container will be notified.
6-3
1. COMPLETE PART I AND PART 2A (ON END
2. BUILDING
1150
4. ACTIVITY (DIVISION, BRANCH, SECTION OR OFFICE
OF FLAP).
PRIMOS COMMUNITY CLUB
2. DETACH PART 1 AND ATTACH TO INSIDE OF
6. MFG & TYPE
CONTAINER.
CONTAINER
SECURITY CONTAINER INFORMATION
INSTRUCTIONS
1. AREA OR POST
3. ROOM NO.
AREA 1, CAMP CASEY
CASHIER
5. CONTAINER NO
1
7. MFG & TYPE LOCK
DATE COMINATION
CHANGED
3. MARK PARTS 2 AND 2A WITH THE HIGHEST
CLASSIFICATION STORED IN THIS CONTAINER
12-Oct-01
9. NAME AND SIGNATURE OF PERSON MAKING CHANGE
4. DETACH PART 2A AND INSERT IN ENVELOPE
5. SEE PRIVACY ACT STATEMENT ON REVERSE
6.1
RODNEY N. SMITH
s/Rodney N. Smith
10. Immediately notify one of the following ersons, if this container is found open and unattended.
EMPLOYEE NAME
HOME ADDRESS
HOME PHONE
101-2 BLDG 5, DAELIM APT, SEOUL, KOREA
SUK, I.M.
02-734-7896
BLDG 1205, RM 134, CAMP CASEY
PAUL SIMPSON
723-8989
1. ATTACH TO INSIDE OF CONTAINER
STANDARD FORM 700
CONTAINER NUMBER
COMBINATION
"The portion to the left is inserted
Into an envelope."
_3__ turns to the (Right)(Left) stop at 30
_2__ turns to the (Right)(Left) stop at 50
_1__ turns to the (Right)(Left) stop at 25
_1__ turns to the (Right)(Left) stop at 10
WARNING
THIS COPY CONTAINS CLASSIFIED INFORMATION
WHEN COMBINATION IS ENTERED.
UNCLASSIFIED UPON CHANGE OF
COMBINATION.
Enclosure 6-1
6-4
EANC-HG-CA
24 October 2001
SUBJECT: Schedule of Authorized Cash Funds for Nitewatch 11 Club
Program/Location: KG/R4:
DOLLARS($)
WON
1. Petty Cash Fund
-
-
2. Change Fund
2,400.00
100,000
3. Slot Machine Fund
125,000.00-
4. Check Cashing Fund
5,000.00
5. WON Conversion Fund -
-
6. Bingo Fund
-
2,500.00
-
TOTAL FUND
100,000
$134,900.00
WON
ISSUED BY:
RECEIVED BY:
___________________
DAVID J. WATSON
Director, Community Activities
___________________
CHONG, OK CHA
Club Manager
Enclosure 6-2
6-5
SECURITY CONTAINER CHECK SHEET
THRU (if required)
TO (if required)
CERTIFICATION
I CERTIFY, BY MY INITIALS BELOW, THAT I HAVE OPENED, CLOSED OR CHECKED
THIS SECURITY CONTAINER IN ACCORDANCE WITH PERTINENT AGENCY
REGULATIONS AND OPERATING INSTRUCTIONS.
MONTH/YEAR
DATE
OPEN BY
12/01
INITIALS
NLC
DEC 2001
CLOSED BY
TIME
0900
INITIALS
BNT
CHECKED BY
TIME
2330
INITIALS
BNT
TIME
2330
GUARD CHECK
(if required)
INITIALS
TIME
STANDARD FORM 702
Enclosure 6-3
6-6
7. CASH REGISTER OPERATION
1. Reference: AR 215-1, Appendix G.
2. Where available, cash registers will be used to record all sales. Receipt voucher
(DA Form 1992) will be used to record any sales not rung through a register (i.e., room
rental fee).
3. The sales amount displayed on the register should be easily seen by the customer.
For food and beverage operations, internal controls are satisfied by using a cash
register that visually displays the sales amount and can be observed by the customer
OR by providing the customer with a pre-numbered imprinted or written guest check.
All other sales transactions will be documented by providing the customer with a prenumbered sales receipt, imprinted guest check, or with a register kick-out tape.
4. Register Change Fund Issue:
a. Will be signed for by the register operator on DA Form 4082 (Daily Cashier's
Record) (Enclosure 7-1).
b. Pre-numbered cash control documents (guest checks, tickets, etc.) will be issued
to the register operator at the same time as the change fund using the Form
Accountability portion of the DA Form 4082.
c. Once the register operator's signature is received, the DA Form 4082 will be
placed in the safe as a receipt for the issued change fund.
5. Only one person will be assigned to a cash register drawer, except for head cashiers
in the performance of their duties. If the cash register has more than one cash drawer,
then each operator must have his or her own key to the register control for the drawer.
6. Over-rings (ringing up of more than the transaction amount) or under-rings (ringing
up of less than the transaction amount) are not to be adjusted by subtracting or adding
to a later customer sale. They will be voided and verified on the cash register tape and
initialed by the cashier's supervisor. The correct sale will be subtracted from sales and
explained on the DA Form 4082 (Daily Cashier's Record) and forwarded along with the
voided kick-out tape.
7. Cash registers will not be operated with the drawer left open.
8. At the close of business, cash registers will be emptied of cash. The drawers will be
kept open with the register controls locked.
9. Cash register readings are essential to internal controls. It involves determining the
cash register total recorded sales. Only the manager or his or her representative will
7-1
take the reading. Cash register operators will not take readings. The cash register will
be read at the change of each cash register operator's shift.
10. Clear registers only at the end of the month.
11. Register tape will be attached to the DA Form 4082 as supporting documentation
for the register sales.
12. Register Change Fund Turn-in:
a. Individual cashiers will account for change funds, pre-numbered cash control
documents, and cash receipts. Cashiers are relieved only upon a cash count.
b. Register sales and pre-numbered cash control documents will be reconciled with
cash collected
c. Unused pre-numbered cash control documents will be recorded in applicable
blocks of DA Form 4082 (Enclosure 7-2).
d. Used pre-numbered cash control documents will be attached as supporting
documents to the DA Form 4082.
e. When cash accountability is transferred, the person accepting the cash will verify
and document the amount on DA Form 4082. This will be in the presence of the
person who relinquishes control.
13. Cashiers will not keep overages. Nor will anyone be required to make up
shortages unless that person is held liable as a result of an investigation by proper
authorities. Cash overages and shortages will be recorded on DA Form 4082.
14. Overage and shortage logs will be maintained on all employees that handle cash
(Enclosure 7-3). Entries will be made for every shift that the cashier completes. If
there is no overage or shortage for that shift, it will be annotated as such.
Overage/shortage logs identify cashier trends. A cashier who balances every shift with
no overage or shortage is just as suspect as one with constant fluctuations. Excessive
cash overages/shortages may be grounds for disciplinary action.
15. Overage/shortage logs should include:
a. Facility Name.
b. Month/Year.
c. Employee Name
d. Total Register Accountability (recorded sales).
7-2
e. Total Cashier Accountability (cash turned-in).
f. Overage/shortage in dollars and percentage.
g. Expected Bar Sales Per Inventory where applicable
h. Inventory Over/Short in dollars and percentage where applicable
i.
Explanations for variances over I %.
j.
Monthly totals.
7-3
ACTIVITY/LOCATION
DATE
DAILY CASHIER'S RECORD
COMM CLUB, CAMP CASEY
12-Nov-01
For use of this form, see AR 215-5; the proponent agency is USAFAC
I. CASHIER ACCOUNTABILITY
CHANGE FUND ISSUED
I hereby acknowledge receipt of change fund shown. I accept full responsibility for
the change fund and will turn in this change fund plus all revenue from this
activity's operation to a duly authorized representative of the NAFI at the
completion of my shift.
II
CASH
RECEIVED BY (Cashier's signature)
$200.00 s/Inna Bartender
FORM ACCOUNTABILITY
FORM
DA 1992
BEGINNING NO
ENDING NO
123456
123460
III
KEY
CLOSING
READING
1
FORM
BEGINNING NO
REGISTER ACCOUNTABILITY
3
4
5
2
6
7
ENDING NO.
8
TOTAL
OPEN READING
REGISTER
CORRECTIONS
NET REGISTER
ACCOUNTABILITY
IV
CASH COUNT
CASHIER ACCOUNTABILITY
V.
QUANTITY
DENOMINATION
AMOUNT
TOTAL CASH AND CHECKS
$ 200.00
LESS CHANGE FUND
NET CASH
ADD: TOTAL CREDIT CARDS
COUPONS REDEEMED
OTHER REDEMPTIONS
CHARGES
TOTAL CASHIER ACCOUNTABILITY
LESS: REGISTER ACCOUNTABILITY
CASH OVER (SHORT)
CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS
TURN IN BY (CASHIER)
RECEIVED BY (SUPERVISOR)
TOTAL CASH
REMARKS
DA FORM 4082, FEB 84
Enclosure 7-1
7-4
DATE
DAILY CASHIER'S RECORD
ACTIVITY/LOCATION
COMM CLUB, CAMP CASEY
12-Nov-01
For use of this form, see AR 215-5; the proponent agency is USAFAC
I. CASHIER ACCOUNTABILITY
CHANGE FUND ISSUED
I hereby acknowledge receipt of change fund shown. I accept full responsibility CASH
RECEIVED BY (Cashier's signature)
for the change fund and will turn in this change fund plus all revenue from this
activity's
operation to a duly authorized representative of the NAFI at the completion of my
$200.00 s/Irna Bartender
shift.
II
FORM ACCOUNTABILITY
FORM
DA 1992
BEGINNING NO
ENDING NO
123456
123460
FORM
III
KEY
CLOSING
READING
OPEN READING
REGISTER
CORRECTIONS
NET REGISTER
ACCOUNTABILITY
1
1,223.50
2
3
325.60
320.00
683.95
0.00
0.00
0.00
200.50
ENDING NO.
123455
123460
REGISTER ACCOUNTABILITY
4
5
6
752.65
1,023.00
IV
BEGINNING NO
DA 1992
5.60
CASH COUNT
7
8
TOTAL
68.70
274.80
CASHIER ACCOUNTABILITY
V.
QUANTITY
DENOMINATION
AMOUNT
180.00 TOTAL CASH AND CHECKS
12100 LESS CHANGE FUND
9
20.00
12
1100
$
476.50
$
200.00
14
6.00
50
110
7100 NET CASH
$
276.50
50.00 ADD: TOTAL CREDIT CARDS
$
43
015
1175
-
COUPONS REDEEMED
$
-
40
0110
35
0.05
4.00
OTHER REDEMPTIONS
$
-
1.75
CHARGES
$
-
1
CHECK
4010 TOTAL CASHIER ACCOUNTABILITY $
276.50
LESS: REGISTER ACCOUNTABILITY $
274.80
CASH OVER (SHORT)
$
1.70
CERIFIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS
TOTALCASH
TURN IN BY (CASHIER)
RECEIVED BY (SUPERVISOR)
Ima Bartender
D.A. Boss
$476.50
REMARKS
DA FORM 4082, FEB 84
Enclosure 7-2
7-5
EMPLOYEE CASH OVERAGE/SHORTAGE LOG
FACILITY
MONTH/YEAR
EMPLOYEE NAME
DATE
TOTAL CASHIER
REGISTER
CASH
ACCOUNTABILITY
ACCOUNTABILITY
OVER/SHORT
EXPECTED BAR SALES
% PER INVENTORY
INVENTORY
OVER/SHORT
EXPLANATION
% OVER 1%/2%
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTALS
EMPLOYEE SIGNATURE
DATE
VERIFIED BY (SUPERVISOR)
EXPLANATIONS
*Note: Explanations required when
overall cash is over 1% or bar inventory
is over 2%.
Enclosure 7-3
7-6
8. CHECK CASHING AND CHARGE CARDS ACCEPTANCE PROCEDURES
1. References:
a. AR 210-60.
b. AR 215-1.
c. USFK REG 608-1.
d. Eighth Army Strategic Action Plan.
2. Receiving of Personal Checks At each check cashing point, the following Privacy Act
statement or a similar statement will be prominently displayed. NOTICE TO CHECK
CASHIERS: DISCLOSURE OF SOCIAL SECURITY NUMBER (SSN) AND OTHER
PERSONAL INFORMATION IS SOLICITED BY AUTHORITY OF SECTION 3012 AND
8012, TITLE 10, UNITED STATES CODE, AND IS MANDATORY IF YOU WISH TO
CASH A CHECK. ALL INFORMATION FURNISHED, INCLUDING SSN, WILL BE
USED TO IDENTIFY WRITERS OF CHECKS.
3. Cashing of Personal Checks:
a. Authorized personnel may cash one personal check, not to exceed the amounts
authorized by local command, per day for a small fee at designated MWR activities
throughout Korea. These checks must be drawn on American banks or U.S. military
banking facilities, and may be cashed depending upon the availability of check cashing
funds.
b. Personnel that are within 60 (sixty) days of their ID card expiration date will not
be allowed to cash checks at any MWR facilities.
c. Only the sponsor or the spouse of the sponsor may cash checks at designated
MWR facilities.
d. No second party checks will be accepted at any MWR facilities.
e. An employee who cashes or accepts a check will initial the check on the upper
right hand corner.
f. Dishonored Return Checklist verification will be accomplished for all personnel
eligible to cash checks. Employees accepting checks at any MWR facilities for cash or
payment will be responsible for verifying the eligibility of the check presenter.
g. Positive verification will be made to ensure patron eligibility (e.g., transit
personnel or Eighth Army) status of the person cashing the check, to include:
8-1
(1) Valid official ID card.
(2) TDY orders.
h. All checks will be stamped payable to the NAFI facility cashing the check.
i. Personal checks must be preprinted or corrected and verified against a valid I D
card with the below listed information:
(1) Name.
(2) Current rank/grade.
(3) Current unit address.
(4) Local work/home phone number
(5) Social Security Number (SSN)
(6) ID card expiration date (annotated on front of check).
j. When received, a check will be immediately endorsed on the reverse side. A
rubber stamp stating "FOR DEPOSIT ONLY TO THE ACCOUNT OF " (bank account
number of fund) will be used.
k. All check cashing/receiving facilities will be notified by telephone of any person
who has a returned check and is not on the current Dishonored Checklist.
l. Korean nationals (non-family members) and third country nationals will not be
allowed to cash checks in any MWR facilities, which includes bank checks.
4. Returned Checks:
a. The Chief, Financial Management Division (FMD) is responsible for notifying the
Check Control Office (COO) of all returned checks.
b. A returned check charge is authorized for an administrative expense associated
with collecting dishonored checks in the amount of $31.00 ($25.00 MWR administrative
fee and a $6.00 military banking facility assessment fee).
c. The Financial Management Division will provide a list to all check
cashing/receiving activities of the names of individuals with outstanding uncollected
checks.
8-2
d. If a returned check is not redeemed within seven (7) days from receipt of
notification by FMD, any person having a returned check will be placed on the
Dishonored Checklist for a period of not less than 1 year.
5. Collection Procedures:
a. The Chief, FMD, will establish centralized check collection procedures.
b. The amount due to the US Government as a result of dishonored checks will be
involuntarily collected from a soldier's pay in accordance with DoDPM, Table 7-7-5,
Rule 6, from a civilian in accordance with AR 215-1, paragraph 4-3.
c. A seven (7) day written notification of a dishonored check debt would normally be
required to collection from a soldier's pay. However, that requirement is waived
whenever the soldier has previously consented to a voluntary collection from his/her
pay.
d. When a dishonored check has not been redeemed by the specified date, the
FMD will prepare a DD Form 139, Pay Adjustment Authorization, for the amount of the
dishonored check and a $31.00 service charge and send it to the Military Pay Section of
the 175th Finance and Accounting Office (FAO) for collection from the soldier's pay.
Attached to the DD Form 139 will be a copy of both sides of the dishonored check and
a copy of the dishonored check notification memorandum sent to the soldier. Once the
DD Form 139 has been released to the FAO for collection, the soldier will not be
permitted to redeem the dishonored check.
e. The DD Form 139 issued for the collection of dishonored checks for all retired
personnel will be mailed to:
Department of Defense
Defense Finance & Accounting Service
Cleveland Center
P.O. Box 99191
Cleveland, OH 44199-1126
6. For personnel who have separated from the US Government, FMD will continue to
collect the debt through the IRS Offset Program or a similar program.
7. Bank Check Endorsement Procedures:
a. The following procedures will be followed for endorsement of all bank checks.
(1) All payee identification information must be recorded on the front of the check
as well as the initials of the person authorizing the cashing of the check in the upper
right hand corner. As a minimum the payee's name, SSN, rank/grade, unit address
8-3
currently assigned, telephone number and the initials of the cashier in the upper right
hand corner will be recorded on the front of the check.
(2) Do not write, sign or stamp any information on the reverse side of the check.
(3) Do not use purple or red ink for your endorsement. Black or blue ink is
preferred.
b. Managers at all levels will be responsible for strict compliance of all bank check
endorsement procedures as outlined in the above.
8. Charge Cards Acceptance Procedures:
a. AMEX and VISA/MC may be used and accepted in Eighth Army MWR facilities.
Decisions to implement the AMEX and VISA/MC program should be based upon
business volume and customer expectations. It is Eighth Army policy that charge cards
will be accepted at all category C MWR facilities as a standard business operating
practice. Facilities located in remote and isolated areas and/or those with low sales
volume might be excluded. The cost to logistically support the program may preclude
implementation.
b. Implementation of the charge card program should transcend the entire spectrum
of Eighth Army MWR, e.g., clubs, bowling and golf (to include pro shops and resale
activities), arts & crafts, recreation centers, child care, youth services and support group
services divisions and the MWR support center.
c. "Floor Limits" will be used with the charge card program. These are the
maximum purchases, which can be charged to a specific charge card without obtaining
an authorization code. Floor limits are established in order to facilitate use of the
charge card. Under no circumstances will purchases be broken up into smaller
amounts in order to avoid getting an authorization code. Specific floor limits are $200
for AMEX and $100 for VISA/MC.
d. Electronic checker machines (Easy Checkers) are available for use at high
volume facilities in order to automatically prepare charge vouchers and to assist in
obtaining authorization codes for purchases over the floor limits.
e. Charge cards will not be used in cashier' cages to issue dollars or won to
customers. Charge cards will not be charged in order to provide cash to any customer.
Charge card sales will be limited to the amount of purchase only.
9. Enrollment Procedures in Eighth Army AMEX/VISA/MC Charge Card Program:
Facility managers are required to obtain approval from their Support Group/Area
Command DCA/DPCA/ADCFA prior to participation in the charge card acceptance
program.
8-4
10. Daily Activity Report (DAR) and Summary of Charges Procedures:
a. Facility managers operating a charge card program must submit a DAR as
required by AR 215-1, Appendix G, paragraph a and h. Charges will be annotated as
credit sales (GLAC 302). Attach a copy of Summary of Charges (credit company
report) with a copy of the all charge vouchers. Frequency of submission will be daily as
provided in DoD Financial Management Regulation 7000.14, paragraph A040102 A.
However, DARs may be submitted weekly if the weekly sales volume is $500 or less.
b. Summary of Charges will be filled out on the same frequency as the DAR as
specified in paragraph 10a above. Completed summary of charges with a copy of all
charge vouchers attached will be mailed using the Korean postal system using the
postage paid envelope to the credit card company.
11. Procedures for Obtaining Authorization Codes: Facility personnel will call the
designated numbers for AMEX and VISA/MC in order to obtain an authorization code
when a need exists to exceed the floor limit. The code, once obtained, will be written
on the charge voucher and the transaction routinely processed.
8-5
9. DEPARTMENT OF THE ARMY & KORO STANDARDS FY 04
1. References:
a. AR 215-1, Chapters 4, 10, and 11.
b. AR 215-50.
c. DoD 7000.14-R.
2. Department of the Army Standards:
Golf and Category C Bowling Centers NIBD
> 18%
> 9% but < 18%
< 9%
Clubs NIBD
> 8%
> 4% but < 8%
< 4%
Green
Amber
Red
Category B facilities:
>0
<0
Green
Red
± > 15%
± > 10% but < 15%
± < 10%
Red
Amber
Green
Budget Variance:
Green
Amber
Red
3. KORO Standards: Korean Region Office has established MWR Business Financial
Standards in order to measure and monitor the financial performance of revenue
generating activities. These standards apply to all "business or revenue generating"
activities, regardless of category. The standards, which incorporate most of the DA
"benchmarks" and are more restrictive than the DA standards, are as follows:
a. Cost of Goods Sold
Standard
Dining Room & Theme Food (Dept 11 & 26)
Snack Bar & Fast Food Opns (Dept 14)
Bar & Theme Beverage (Dept 01 & 25)
Bowling Pro Shops (Dept 39)
Golf Pro Shops (Dept 39)
Other Resale (Dept 96)
Miscellaneous Sales (Dept F2)
Miscellaneous Sales (Dept F3)
9-1
< 40% of Sales
< 35% of Sales
< 22% of Sales
< 75% of Sales
< 75% of Sales
< 55% of Sales
< 50% of Sales
< 65% of Sales
b. Labor Cost
Standard
Dining Room & Theme Food (Dept 11 & 26)
Snack Bar & Fast Food Opns (Dept 14)
Club & FB&E Locations
Bowling
Golf
Other Resale
< 42% of Sales
< 35% of Sales
<50% of Total Revenue
*(see below)
< 45% of Total Revenue
< 30% of Total Revenue
c. Other Operating Expenses
Standard
Bingo Prize Expenses
Total Other Operating Expenses (GLACS GAE)
< 90% of Bingo Sales
< 10% of Total Revenue
d. NIBD
Standard
Club & FB&E Locations
Bowling
Golf
Other Resale
Others (e.g., snack bar in Rec Center)
> 8% of Total Revenue
*(see below)
> 20% of Total Revenue
> 5% of Total Revenue
> 5% of Total Revenue
e. *Standards for bowling are based upon number of lanes.
Lanes
32
14
10-12
6-8
4
Labor Standard
< 45% of Total Revenue
< 50% of Total Revenue
< 60% of Total Revenue
< 70% of Total Revenue
< 80% of Total Revenue
9-2
NIBD Standard
> 25% of Total Revenue
> 20% of Total Revenue
> 20% of Total Revenue
> 5% of Total Revenue
> 0% of Total Revenue
10. DOCUMENT CONTROL
1. Reference: DOD 7000.14-R, Volume 13, Appendix A.
2. Nonappropriated fund activities will send all source documents to the local CAO
within two working days after receipt or issue, and the CAO must receive them by the
third working day after receipt or issue.
3. Documents will be date stamped by the local CAO to track all late documents that
are received by the activity. Monthly, the local CAO will issue a late document report
listing each activity, type of document, and number of days late.
4. The CAO will be notified of assigned transmittal letter (TL) control numbers prior to
using them to ensure that TLs are posted properly.
5. Submit TLs (Enclosure 10-1) in duplicate (original for CAO and duplicate for
acknowledgment) with the following information:
a. Transmittal control number on the transmittal letter.
b. Date prepared.
c. Sender's address will include installation, program, and location codes.
d. Printed name, date, telephone number and signature of person preparing the TL.
e. Description of various documents.
f. Must be marked "FINAL" or "F" on the final transmittal letter next to the control
number for each accounting period. An example is shown at Enclosure 10-1.
6. The last Transfer Between Activities (DA Form 4080), Request for Issue or Turn-in
(DA Form 3161), and Requisition and Invoice/Shipping Document (DD Form 1149) for
each accounting period will also be marked "FINAL or "F".
10-1
TRANSMITTAL OF CAO DOCUMENTS
FROM: (Program/Location/Trans #)
TO:
175TH FINCOM, ATTN: EAFC-CAO
KD-KA-M2 0033 (FINAL)
UNIT 15300, APO AP 96205
LONG BOWLING CENTER
DATE
ITEM #
DOCUMENT DESCRIPTION
# OF ITEMS
VOUCHER#
1
DAILY ACTIVITY REPORT
1 20-Sep-01
2
CASHIER'S RECORD (DA FORM 4082)
3 20-Sep-01
3
DAILY BANK DEPOSIT SLIP (Dollar)
1 20-Sep-01
4
DAILY BANK DEPOSIT SLIP (Won)
1 20-Sep-01
5
EMPLOYEE MEAL SHEET
I 20-Sep-01
#1351
6
TBA'S (DA Form 4080)
1 20-Sep-01
7
PARTY CONTRACTS
8
GUEST CHECKS
9
BINGO ACTIVITY REPORTS
10
NAF RECEIPT VOUCHER (DA Form 1992)
11
SLOT MACHINE ACTIVITY REPORT
12
13
14
15
16
17
18
19
20
AUTHORIZED SIGNATURE: (Activity Manager)
TO:
FROM:
DATE:
CAO
DATE:
1 __________ I have received the above listed documents and verified that documents stated were
enclosed and complete.
2 __________ I have received the above listed documents. The following documents are returned
for correction.
3 __________ I have not received the above-listed documents.
ITEM NUMBER
REMARKS
"SAMPLE ONLY"
SIGNATURE/TELEPHONE NUMBER
Enclosure 10-1
10-2
11. DRAFT BEER ACCOUNTABILITY
1. Reference: DA PAM 230-5-3.
2. The industry average loss per keg of beer is approximately $50. If a facility uses 20
kegs over the course of the month, they have potentially lost $1000, or $12,000 for the
year. There are many methods of accounting for draft beer; some are more labor
intensive and some are more costly.
3. When determining draft beer accountability needs, several things need to be taken
into consideration: size of facility, number of taps, and volume of draft beer. In a small
operation, the cost of a system may exceed the amount lost through waste and
pilferage.
4. The methods listed below begin with the least expensive/most labor intensive to
most expensive/minimal labor expense.
a. EXPECTED SALES METHOD
(1) Accountability factors:
(a) 1/2 Keg (Usually referred to as a "keg") = 15 1/2 gallons = 1,984 fluid
ounces
(b) Type of draft beer used: Brand A x $cost
(c) Type of glassware:
-12 ounce glass with 1/2 foam head or 10 ounces of beer per glass
-60 ounce pitcher with 1 1/4 inch foam head or 50 fluid ounces of beer per
pitcher
(d) Waste Factor = 5%
(2) Computations of Expected Sales:
(a) Total expected fluid ounces from keg: 95% yield X 1984 ounces/keg = 1885
ounces
(b) Expected glasses from I keg = 1885 fl. oz. = 1885  10 # fl. oz./glass = 189
(c) Expected revenue per keg = 189 X $1.00/glass = $189
3. Sales accountability for draft beer will be based on the total number of glasses
drawn from the total of beer keys from start to finish of the keg. This is documented in
11-1
a logbook for accountability. For daily retail sales accountability purposes, the (draft
sales per register will be compared to the total expected sales.
4. When a keg runs dry and a new keg is brought on line, the register will be rungout. The closing and opening readings for the draft keg will be recorded in the logbook
along with the date, time and manager's initial. Draft beer sales will be rung up on the
designated key. Each keg line will be separately tracked in the logbook. At the close of
a shift, when the register is rung-out, the closing reading for the draft beer key will be
computed by taking the closing reading less the opening reading to determine draught
beer sales. Total draft beer sales will be divided by the glass-selling price for that shift
to determine the number of glasses used for that shift. Total usage for the shift will be
recorded in the usage column in the logbook.
b. KEG SCALES
(1) A keg platform scale is needed for this process.
(a) Total weight of a keg is approximately 162 lbs. including the weight of the
container.
(b) Weight of beer only, is 1984 fl. oz. = 124 lbs.
(c) Expected revenue per lb. of beer sold := $189  124 = approximately $1.50
per lb.
(2) The bar inventory clerk enters the weight of the keg beer tapped on beginning
column.
(3) Any additional full kegs that must be added to the inventory during the
bartender's shift will be recorded at 124 pounds received.
(4) After the bar is closed, the bar inventory clerk will weigh the total number of
pounds of draft beer tapped subtracting the weight of the container from the total
weight.
(5) The difference between the beginning inventory, plus kegs received, minus
ending inventory, is the amount used. Multiply the number of pounds to the nearest 1/4
pound by $1.50 to calculate the expected sales.
(6) Compare the expected sales against the cash register total draft beer sales.
The difference is the variance. If the variance exceeds 5% for draft beer sales, it must
be explained in writing and appropriate disciplinary actions taken.
11-2
c. DRAFT BEER COUNTERS
(1) Draft Beer Counters (DBC) can eliminate careless pouring, unauthorized free
beers, and bartender theft. They are used to count the number of ounces dispensed
rather than the number of beer containers dispensed. This does not require a
bartender to hit a button prior to pouring. Whatever draft beer is poured and counted
throughout the shift is what the bartender is accountable for. The draft beer counters
replace the existing beer faucets and are easily installed.
(2) Meter readings are taken manually at the end of the bartender's shift and
compared to actual sales using an automated spreadsheet.
(3) Once managers are aware of how much draft is poured every shift, they can
compare it to how much draft is sold every shift. Any unacceptable variances between
the cash register readings and the draft beer counter readings should be cause for
concern.
(4) Managers are expected to determine if variances are by wild beer (foamy beer
poured down the drain) or wild bartenders (sloppy pouring, unauthorized beers; cash
skimming or personal consumption). If the problem is with foamy beer, have the beer
distributor correct the problem. If the problem is with employees, they should be retrained and disciplined appropriately to prevent similar occurrences in the future.
(5) Draft beer counters work very well in conjunction with draft foam control
detectors.
d. POURING PROCEDURES
(1) Pour normally, filling container with beer and proper size head.
(2) A red light will flash for every 10 ounces of beer dispensed.
(3) Since the DBC is being used in your operation to count the number of beer
ounces dispensed, rather than the number of beer containers dispensed, there is no
need for bartenders to press either the #1 or #2 button before pouring. If the Draft Beer
Counter was calibrated to two different size beer containers (i.e., button #1: 12 ounce
mug & button #2: 60 ounce pitcher) then the bartender would be required to press the
appropriate button before opening the beer faucet.
e. DRAFT FOAM CONTROL DETECTORS
(1) The Draft Foam Control (DFC) prevents C02 from entering the beer line at the
end of a keg. This device will keep the line filled with beer when the keg becomes
empty. When a new keg is tapped and the DFC is reset, liquid beer will pour foam-free
as soon as the faucet is opened.
11-3
(2) The DFC will stop beer from foaming when a new keg is tapped. It will not,
however, cure foamy beer problems caused by warm temperatures, improper C02
pressure, dirty beer lines or worn parts.
f. FLOW METERS
(1) Small turbine-style flow meters are installed in the cooler onto the beer lines,
out of sight from the customer. The meters accurately register the amount of beer
dispensed through each faucet for every shift. Managers take cash readings and
compare the amount of beer sold to the amount of beer poured from the reports
generated by the control system.
(2) This system requires professional installation.
g. MECHANICAL BEER SYSTEM This is probably the most accurate method for
maintaining draft beer accountability. Each drawn beer is portioned controlled and
metered. The meter records how many beers have been drawn and this can be
compared with the cash register reports to determine sales accountability. This system
also allows management to determine the size of foam head to be poured with every
size of glass or by pitcher. A turn of the key secures the device; preventing tampering
by unauthorized personnel.
h. COOPERAGE
(1) When kegs are delivered to a facility, a deposit is paid for the actual keg
container. When kegs are returned to the vendor, a credit is issued. This must be
broken out when posting to General Ledger Accounts (GLAC's). If not the cost of the
deposit/credit is incorporated into the COGS.
(2) Review the invoices carefully to determine amounts of charges and credits in
connection with returnable containers.
(a) Debit GLAC 128 with the charges of deposits
(b) Credit GLAC 128 with returns to vendors
(c) Credit GLAC 128 for any containers sold to customers
(d) Debit GLAC 128 for any returns by customers.
(3) At month end, CAO will adjust the ending balance to the dollar value of the
physical inventory of containers taken by the NAFI. GLAC 741, Deposits Lost Expense,
will be debited for any amount lost on containers due to breakage or loss.
11-4
12. EMPLOYEE MEALS
1. Reference: DA PAM 230-5-2.
2. Employee meals may be provided as a convenience to employees within a facility
and are not intended to be a benefit of employment.
3. Each installation should develop a detailed internal employee meal SOP prescribing
proper procedures to include amount of employee discount. Recommended employee
meal discount is one authorized meal per shift, at 50% of the retail price, providing it
does not go below the cost of the preparation of the meal.
4. Employees must be on the clock to be eligible for a discounted meal. Carryout
meals are not authorized.
5. Appropriated fund employees are not authorized employee meals.
6. DA Form 5069 (Employee Meal Register) will be used to record the amount of cash
collected for employee meals and provide departmental accounting data to the CAO
(Enclosure 12-1).
7. DA Form 5069:
a. Is prepared by the cashier.
b. The head cashier or activity manager is the control point.
c. The number block should be completed using a sequential number for each day
of the accounting period. This enables a tracking process to account for all days of the
month.
d. Each employee will print their name, enter the full cost of the meal, enter the
exact amount they are paying, and sign their name on DA Form 5069.
e. The cashier operating the register will ensure that the information the employee
enters is correct, total both columns print his/her name at the bottom and sign the form.
f. The cashier will ring up the full amount on the cash register and the discounted
amount will be deducted on DA Form 4082 (Daily Cashier's Record).
g. Operating department in Section C of the form should break out total money
received.
h. The completed form will be forwarded with the Daily Activity Report to CAO.
i. A file copy will be retained by the activity.
12-1
8. If the cash register has the capability to record employee meals and reflect the
amounts discounted on the register tape, DA Form 5069 is still required by CAO to
determine the employee meal expense by department. It is recommended that
management review these records to validate that employees taking a discounted meal
are authorized and on the clock.
12-2
NUMBER
001
EMPLOYEE MEAL REGISTER
For use of this form, see DA PAM 230-5-2; the proponent agency is ODCSPER
SECTION A - GENERAL INFORMATION
ANNEX
KN-JC-62
INSTALLATION
CAMP CASEY
MEAL
DATE
I0-Oct-01
LUNCH
SECTION B - EMPLOYEE MEAL INFORMATION
PRINTED NAME
Robert Kim
Paul Song
Susie Park
REG PRICE
WORK AREA
5.50
610
7.00
Kitchen
Kitchen
Bar
AMOUNT PAID
SIGNATURE
2.75
310
3.50
s/ROBERT KIM
NPAULSONG
s/SUSIE PARK
TOTAL AMOUNT PAID
9.25
PRINTED NAME AND GRADE OF COLLECTING OFFICIAL
SIGNATURE OF COLLECTING OFFICIAL
PETER PARK, Head Cashier
s/PETER PARK
ACCOUNTING
DEPARTMENT USE
SECTIION C - COST OF GOODS SOLD TRANSFER
BAR
FOOD
ADMINISTRATIVE
DEPARTMENT
DEPARTMENT
DEPARTEMENT
$3.50
OTHER
SPECIFY
TOTAL
$5.75
$9.25
REMARKS
DA FORM 5069, JAN 87
Enclosure 12-1
12-3
13. FIXED ASSETS
1. References:
a. DOD 7000.14-R, Volume 13, Appendix A.
b. AR 215-1, Chapter 12.
2. Nonappropriated fund fixed assets are defined as tangible properties purchased or
donated to a NAFI that have a life expectancy of two or more years and cost $1000 or
more. Examples are land improvements, building alterations, renovations, and
furniture, fixtures and equipment.
3. Fixed assets are recorded at cost plus any fees that are incurred to put the asset in
place: installation, freight, testing, etc.
4. Like items that are purchased in multiple units, with an individual cost of at least
$100, and a total cost that exceeds $1,000 or more may be treated as fixed assets. An
example would be the purchase of three vacuum cleaners at $400 each. These items
may be immediately expensed or determined to be fixed assets since they meet the two
year/$1,000 minimum requirement. This decision is made at the discretion of the fund
manager.
5. The straight-line method of depreciation is used for determining the monthly
depreciation expense. This method takes the total value of the asset and evenly
divides it by the anticipated useful life of the asset. Salvage value will not be
considered. A reliable source for determining the useful life of the asset is the
experience with similar assets.
$22.520=$2815/year = $234.58/month
8 year useful life
depreciation expense
6. NAF fund managers serve as accountable officers for all NAF property and will:
a. Receive or confirm receipt of purchased items through receiving reports, in
accordance with the terms of purchase.
b. Establish fixed asset inventory system of identification in coordination with CAO.
c. Redistribute or dispose of excess NAF property in the most effective way.
d. Report losses in writing to CAO and cooperate in, or conduct, necessary
investigations.
7. Property loss includes all NAF property that is lost, damaged, or destroyed by
causes other than fair wear and tear. Properly completed physical inventory
13-1
documentation is considered notification in writing. As soon as the CAO is notified, the
shortages will be removed from the property control records. This does not constitute
relief from property accountability.
8. Property items or combinations of items valued in excess if $2000 that have been
lost, damaged, or destroyed for causes other than fair wear and tear are dropped from
accountability records only after an investigation is conducted.
9. Minor operating losses require no investigation and inventory levels are adjusted as
required. If losses of low-cost items are repeated, there is cause for a review of
inventory controls and an investigation, if appropriate.
10. All NAF property is inventoried annually and upon change of fund manager or
accountable officer.
11. The U.S. Army NAF Risk Management Program (RIMP):
a. Will be notified within 24 hours, by message or telephone, of any property loss
under the self-insured programs when the entire loss exceeds $5,000. Telephone
reports will be confirmed within 48 hours by written notice of loss in memorandum
format. Information copy of message reports will be sent to the MACOM.
b. Notice of loss of less than $5,000 by mail, will be in memorandum format.
Routine notices are sent as soon as possible, but no later than 60 days, after a loss.
Normally RIMP does not accept claims that are filed more than 60 days after knowing
of the loss.
13-2
14. INVENTORY CONTROL
1. References:
a. AR 215-1, Appendix G.
b. DOD 7000.14-R, Volume 13.
c. DA PAM 230-5-2.
d. DA PAM 230-5-3.
2. Fund employees under the direct supervision of the activity manager or a designated
representative perform physical inventories monthly for merchandise purchased for
resale and consumable supplies. All other NAF property is inventoried annually and
upon change of fund managers or accountable officer.
3. Physical inventories are required as of the last business day of each month.
4. The members will work in pairs. One person will inspect and count the items; the
other will enter the count on the list The person designated to inventory should be
someone other than the responsible person; i.e., bar inventories should be taken by
someone other than the bartender However, the bartender should help conduct the
inventory in his or her respective area of responsibility.
5. Cutoff dates for sales, issues, returns adjustments, and transfers between
departments must be established so the inventory lists will be accurate.
6. Merchandise delivered during the inventory will not be counted unless the purchase
and payment have been or will be recorded as of the inventory cutoff date.
7. Merchandise sold during the inventory will be included in the inventory count unless
the related sale and receivable or money received have been or will be recorded as of
the inventory cutoff date.
8. Inventories will be conducted and listed separately for each department.
9. Each inventory includes a visual count of merchandise and comparison of the
results to the balances carried forward on accounting records.
10. Open and partial containers (such as coffee, spices, etc.) in the kitchen production
areas will not be included on the monthly inventory. However, processed cuts of meat
will be inventoried regardless of their location.
11. Bar condiments and garnishes are charged to cost of goods at the time of issue.
14-1
12. To arrive at unit prices, use the moving average method or the first-in, firstout
method. The cost averaging method is the preferred method for NAFI activities.
13. DA Form 5060 (Central Storeroom Requisition) is used to issue all food and bar
items from the appropriate storeroom (Enclosure 14-1). Personnel authorized to issue
food and bar items should be limited.
14. All issues should be posted to DA Form 1991 (Stock Record Card) or to FoodTrak
on a daily basis. This will create a perpetual inventory. While merchandise is in the
storeroom, it will be maintained and documented by FoodTrak, Stock Record Cards
(Enclosure 14-2), or a Perpetual Inventory Sheet (DA Form 5066) (Enclosure 14-3).
15. Perpetual inventories of sensitive and high-dollar value items including food, liquor,
beer, wine and tobacco products will be maintained. Specifically:
a. A physical inventory is performed daily.
b. DA Form 1991 (Stock Record Card) or an approved mechanized system
(FoodTrak) will be used to maintain perpetual inventory stock records.
c. Inventory documents are posted daily to reflect opening inventory, transfers in and
out, and ending inventory.
d. Quantities sold are reconciled with the cashier's scatter sheet, or summary of
sales recorded for that cashier.
e. Variations are explained in writing by management.
16. Sensitive Item inventories are used to control high cost or high use items. This
method of daily record keeping will give the current balance for a particular item or
items. This information can be recorded on DA Form 5066 (Perpetual Inventory Form).
a. The number of items controlled should be between 5 and 15 within a food
operation.
b. Information for sensitive items inventories can be recorded on DA Form 5065.
The reverse side of this form can be used for yield conversions.
c. Inventory documents must be reviewed daily by management.
d. Variances must be investigated and explained in writing. Managers must sign the
form and indicate the type of corrective action taken when applicable.
e. The form should be completed by kitchen personnel and reconciled with the
scatter sheet by administrative personnel.
14-2
f. Retain the completed form on file for future reference and audits.
17. The acceptable inventory turnover rate for food and beverage is 1 to 1. This
measures the efficiency of inventory control. A ratio of 1 to 1 means that the entire
inventory is turned over once within the month. High inventories unnecessarily tie up
operating funds, cause excessive storage costs, make monthly inventories more difficult
and may result in stock becoming outdated.
Inventory Turnover Ratio = Cost of Goods Sold
Average Inventory
Average Inventory = Beginning Inv. + Ending Inv.
2
14-3
CENTRAL STOREROOM REQUISITION
For use of this form see DA PAM 250-5-2; the proponent agency is USAFAC
REQUISTION NUMBER
012
DAY OF THE WEEK AND DATE
WEDNESDAY, 1 DEC 01
DEPARTEMENT
KITCHEN
QUANTITY
REQUESTED
DESCRIPTION OF ITEM
UNIT OF
ISSUE
QUANTITY ISSUED
UNIT
COST
20
COFFEE
LBS
20
1.00
20.00
10
RICE
LBS
10
0.60
6.00
6
BEETS
#10 CN
6
2.00
12.00
REQUESTED BY
J. JONES, CHEF
DA FORM 5060
ISSUED BY
SUE INGRAM, STOREROOM CLERK
TOTAL
COST
TOTAL
COST
$38.00
RECEIVED BY
L. SMITH
Enclosure 14-1
14-4
RANCH DRESSING
NA
NOMENCLATURE
SELLING PRICE
LOCATION
UNIT
NA
STOCK OR PART NUMBER
50
MAXIMUM STOCK LEVEL
MAIN STOREROOM
LB
20
MINIMUM STOCK LEVEL
FREIGHT
RATES
PRICE
NAPPA VALLEY
NA
1.25
KRAFT
NA
1.32
VENDORS
DATE
REFERENCE
IN
OUT
5/1/2001
15
12
5/8/2001
8
11
1.25
5/15/2001
5
16
1.25
13
1.25
5/22/2001
ON ORDER
3
DA FORM 1991, 1 JUN 73
BALANCE
3
COST
COST
1.25
1.25
STOCK RECORD CARD
NOTE: THE ABOVE IS A PARTIAL REPRODUCTION.
Enclosure 14-2
14-5
14-6
PERPETUAL INVENTORY
For use of this form, see DA PAM 230-5-2, the proponent agency is TAGO.
ANNEX
ITEM DESCRIPTION
INSTALLATION
UNIT
BEGINNING
INVENTORY
RECEIVED
PERIOD COVERED
USAGE COSTS
ISSUES OR
TOTAL
ENDING
TOTAL
TRANSFER
AVAILABLE INVENTORY USAGE UNIT TOTAL
OUT
COST COST
TOTAL
SIGNATURE OF PERSON CONDUCTING INVENTORY
SIGNATURE OF APPROVING OFFICIAL
DA Form 5066, Aug 82
Enclosure 14-3
14-7
15. KEY CONTROL
1. Reference: AR 190-51, Appendix D.
2. Key and lock control is an important element to an activity's crime prevention. Poor
key and lock control gives the impression that no one cares and invites theft. All keys
and locks MUST be controlled, inventoried, and issued to the user if they are to be an
effective device for protecting property and controlling access to work areas. Key
control is the most basic of internal controls and the requirements are as follows:
a. Appointment of key and lock custodian and alternate.
b. Physical control of all keys and locks.
c. Continuous inventory of all keys and locks.
d. Periodic inventory verification.
3. Key and Lock Custodian:
a. Each activity must nave a primary key and lock custodian. An alternate custodian
is not mandatory but is recommended and should be considered. The key custodians
will be:
(1) Appointed in writing to receive, issue and maintain accountability for activity
keys.
(2) Educated in proper local key control procedures.
(3) Responsible for maintaining a key control register at all times to ensure
continuous accountability for keys of locks used to secure government property.
(4) Listed on an access roster.
4. Key Custodian:
a. All keys and locks must be controlled by the key and lock custodian. These
include:
(1) Padlocks and keys securing government property or facilities.
(2) Door keys (offices, supply areas, warehouses, lockers, etc.).
(3) Vehicle keys (ignition and door).
(4) Combination locks are NOT included.
15-1
b. The use of any master key system or multiple system is PROHIBITED.
c. U.S. Government key-operated, pin-locking deadbolts which project at least 1 inch
into the door frame or tumbler type padlocks will be used.
d. Padlocks and keys not in use will be secured in a locked container.
e. Every locking device will have a duplicate key stored in the key box. The key
custodian will maintain one key to every, locking device on hand at all times (All keys to
a lock will not be issued).
5. Key Depository:
a. A lockable container is required to secure all keys. This could be a filing cabinet,
safe, or a key depository made of a least 26-guage steel, equipped with a tumbler type
locking device; and permanently affixed to a wall. The key depository will be located in
a room where it is kept under 24-hour surveillance or in a room that is locked when
unoccupied.
b. Access to the key depository must be stringently controlled. An access roster,
signed by the key custodian, listing all personnel authorized to issue/receive keys will
be posted on the exterior of the key depository. Only those personnel on the access
roster will access the key depository. The fewer the number of personnel with access
to the key depository, the better the security.
6. Forms: Master inventory List: (Enclosures 15-1)
a. The most difficult task of key and lock control is to identify all locks, locking
devices, and keys. The key custodian must know how many keys and locking devices
are in the activity, where they are located, and how many keys or combinations are in
the system. A master inventory list is prepared to include the following:
(1) Serial number of the key or lock.
(2) Location of the lock (be specific).
(3) Total number of keys maintained for the lock.
(4) Hook number (optional).
b. This list will be secured in the key depository.
c. There is no required format for this inventory list. Use whatever form is easiest for
you as long as the required information is included. All changes must be annotated on
the key/lock inventory list each time a lock is changed/added or keys
15-2
increased/decreased in number. The key custodian must know at all times how many
locks/keys there are on hand.
d. If a key has no serial number, assign one to it. Mark the keys with an engraver or
use a metal die stamp. Do not use embossing tape, masking tape or similar type
material. DO NOT FORGET to include the keys to the key depository.
7. Forms: DA Form 5513-R (Key Control Register)
a. A key register is now needed to establish accountability. Keys will be signed out
only to authorized personnel, as needed, on a key control register. DA Form 5513-R is
approved for use to meet the requirements (Enclosures 15-2 and 15-3). This form will
accommodate 40 different locking devices, record issue and turn in of keys, and can be
used to record required periodic show basis and semiannual key inventories.
(1) An activity may have as many key control registers as needed to logically
accomplish key and lock control.
(2) All 40 key control numbers do not need to be filled out. Unused lines are
simply lined through. If more lines are needed, continue on second form changing the
number 1 to 41.
(3) The "Unit" block should indicate the activity name and could include other
identifying information such as "Bar Set 1 ", "Night Manager's Keys", "Vehicle Keys".
(4) The "Date(s)" block will show the 1st date this particular register was used
(beginning date) and the final date closing the form or transferring information on the
sheet to a new register.
(5) The "Key Control Number(s)" block will contain the serial number of each key
being controlled on that specific form.
(6) Key control registers are to be kept in a locked container with controlled
access when not in use.
(7) DA Form 5513-R should be retained for a period of 90 days after the
completion of the last entry.
b. Keys on a key ring will be assigned a separate 5513-R. Each serial number on
the key ring will be listed under the column "Key Control Register and Inventory". When
the ring is signed out, all numbers must be signed out.
c. Prior to issuing keys on the DA Form 5513-R, copy it. This prevents having to
complete the top portion each time you need a new form for the keys listed.
15-3
d. Control all your keys on your established key control records. Do not control part
of the keys on hand receipts. Mixing systems of control leads to confusion and loss of
accountability.
8. Permanently Issued Keys:
a. The next task in the key and lock control is to decide who needs to keep the keys
on a permanently signed-out basis. Managers may be authorized a key to the front
door. In accordance with AR 215-1, Appendix G, paragraph G-3e, employees are not
authorized to take operational keys home with them.
b. Issuing of keys is documented on the DA form 5513-R "Key Issue and Turn-In"
block (Enclosure 15-2). The following information must be annotated:
(1) "Key Number": This is the first line number that contains the serial number of
the key issued.
(2) "Issued": Include the date and time the key is being issued.
(3) "Issued By": Printed name and signature of the individual issuing the key.
(4) "Issued To": Printed name and signature of the individual receiving the key.
(5) "Turned In": Include the date and time the key is returned to key control
personnel.
(6) "Received By": Printed name and signature of the individual receiving the
returned key.
c. Maintain separate 5513-R for personally retained keys. Keep a copy in the
employee's file and the original with your key control records.
9. Inventories:
a. A beginning inventory of all keys and locks must be documented. Only the key
custodian or the alternate key custodian will inventory the keys. Several methods can
be used. Select the easiest method for you:
(1) Sign and date the "Inventories (Joint/Semi-annual)" block of each DA Form
5513-R (Enclosure 15-3).
(2) Add "Keys on hand" and "Keys Issued" categories to your key and lock master
inventory list and sign and date it.
(3) Prepare a memorandum stating all keys were inventoried and what, if any,
discrepancies were found and sign and date it.
15-4
b. When to conduct inventory verifications:
(1) Keys issued on a daily basis will be checked at the end of the duty day.
Difference between keys on hand and the key control register will be reconciled.
(2) Personally retained keys will be inventoried on a "show basis" periodically.
Recommend "show basis" inventories be conducted at least quarterly.
(a) Ask each individual, who has been issued personally retained key(s), to
show their key(s).
(b) Compare the serial number on the key(s) to the serial number listed on the
key control register (DA Form 5513-R).
(c) Document the "show basis" inventory by one of the methods addressed
above.
(3) All keys will be inventoried by serial number at least semiannually. The keys
on hand and the keys issued must equal the total number of keys maintained for each
locking device. Documentation of the semiannual key inventory will be by one of the
methods addressed above.
c. All key inventory documentation will be maintained on file for a minimum of one
year.
15-5
KEY AND LOCK INVENTORY
ACTIVITY COMMUNITY CLUB
PAGE 1 OF 2
KEY AND LOCK CUSTODIAN
PRIMARY
ALTERNATE
BILL JONES
KATHY CANNON
LOCATION:
CAMP CASEY
# KEYS
ORG.
ISSUED
HOOK
SERIAL
NUMBER
LOCK LOCATION
1
1255425
FRONT DOOR
6
2
856
MAIN OFFICE
5
3
A45
CASHIER CAGE
4
4
5
2225
12
BACK DOOR
KITCHEN ENTRANCE
6
3
XXXXXX
XXXXXXXX NOTHING FOLLOWS
XXXXXX
# KEYS
ON HAND
REMARKS
6
2-KEY BOX, 1-MGR
1-CASHIER, 2-SAFE
5
1-MGR, 1-ASS’T MGR
1-CASHIER, 1-KEY BOX
1-SAFE
4
1-MGR, 1-CASHIER
1-KEY BOX, 1-SAFE
6
2-KEY BOX, 4-SAFE
3
1-KITCHEN MGR,
1-KEY BOX, 1-SAFE
XXXXX XXXXXXXXXXXXXXX
Enclosure 15-1
15-6
KEY CONTROL REGISTER AND INVENTORY
For use of this form see AR 190-11; the proponent agency is ODCSOPS
UNIT/ACTIVITY
Community Club, Camp Casey
PERIOD COVERED
FROM:
1-Dec-01 TO:
KEY CONTROL NUMBER(S)
(Insert serial number or other identifying number from the key)
1. 123
2. 6767
3. 234C
4. K17
5. 822
6. 222
7. 5319
8. 90
9. 92
10. 95
KEY ISSUE AND TURN IN
KEY NUMBER ISSUED (Date/Time)
8
8
8
8
8
8
8
8
8
4/1/1999
8:35
4/2/1999
8:35
4/3/1999
8:35
4/4/1999
8:35
4/5/1999
8:35
4/6/1999
8:35
4/7/1999
8:35
4/8/1999
8:35
4/9/1999
ISSUED BY (Printed
Name/Signature)
ISSUED TO
(Printed
Name/Signature
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
8:35
TURNED IN
(Date/Time)
4/1/1999
16:40
4/2/1999
16:40
4/3/1999
16:40
4/4/1999
16:40
4/5/1999
16:40
4/6/1999
16:40
4/7/1999
16:40
4/8/1999
16:40
4/9/1999
16:40
RECEIVED BY
(Printed
Name/Signature
)
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
Norm Cohen
DA FORM 5513-R
Enclosure 15-2
15-7
KEY ISSUE AND TURN IN (Continued)
KEY
NUMBER
8
8
8
8
ISSUED BY
(Printed
Name/Signature)
ISSUED
(Date/Time)
4/1/1999
8:35
4/2/1999
8:35
4/3/1999
8:35
4/4/1999
8:35
ISSUED TO
(Printed
Name/Signature
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
Norm Cohen
Bruce Taylor
TURNED IN
(Date/Time)
4/1/1999
16:40
4/2/1999
16:40
4/3/1999
16:40
4/4/1999
16:40
RECEIVED BY (Printed
Name/Signature)
Norm Cohen
Joe Chun
Joe Chun
Joe Chun
INVENTORIES (JOINT/SEMI ANNUAL)
DATE
PRINTED NAME/SIGNATURE DATE
PRINTED NAME/SIGNATURE
1-Jun-01 BRUCE TAYLOR (signature)
1-Dec-01 BRUCE TAYLOR (signature)
PAGE 2, DA FORM 5513-R
Enclosure 15-3
15-8
16. MANAGEMENT INFORMATION SYSTEMS
1. References:
a. USACFSC Financial Management Memorandum 98-1.
b. USACFSC Financial Management Memorandum 98-3.
c. USACFSC Financial Management Memorandum 98-4.
2. Following reports are required to submit to the Central Accounting office.
a. From RecTrac:
(1) Military DAR Report for each clerk/shift.
(2) Cash Receipt Journal (in detail and on drawers 0-999).
(3) General Ledger Distribution Report (in detail and on drawers 0-999).
b. From GolfTrac:
(1) End-of-day Z-out Report for each clerk/shift.
(2) Cash Receipt Journal (full report option, option done in detail).
(3) General Ledger Distribution Report.
c. From ALPMS;
(1) Daily Activity Report generated by the GEAC system.
(2) Daily Cash Out Report for each cashier/shift.
(3) Detail Ticket Report for all cashiers.
(4) Daily Revenue Report.
(5) Guest Ledger Summary Report.
16-1
17. NAF GPC CARD
1. References:
a. AR 215-4.
b. U.S. Army Nonappropriated Fund Instrumentalities SOP for using the
Government-wide commercial credit card service.
c. The Nonappropriated Fund (NAF) Government Purchase Card (GPC), IMA,
KORO, MWR Division Standard Operating Procedures (SOP) Supplemental.
2. Applicability: Applies to elements assigned and/or involved in the procurement
process as Agency Program Coordinators (APC), Assistant Agency Program
Coordinators (AAPC), Billing Officials (BO), Alternate Billing Officials, (ABO),
Cardholders (CH), Supervisors, Managers, Financial Management Staff (FMS), and the
Central Accounting Office (CAO).
3. The NAF procurement office issues letters designating the authority of approving
officials, alternate approving officials and cardholders. These letters of delegations
shall stipulate the responsibilities and limits of authority for each cardholder.
4. Each cardholder will be given a written letter of appointment granting authority to use
the card. The credit card must bear the employee's name and can be used only by that
individual to make official purchases in compliance with AR 215-4.
5. The NAF Central Accounting Office (CAO) is designated as the billing office. CAO
upon receipt of an official and proper invoice from the merchant, make payment in
accordance with the terms and definitions of the Prompt Payment Act.
6. Initial/Mandatory/Recurring Training Requirements: Personnel, as referenced in
paragraph 2 above, will complete the on-line training and pass the Defense Acquisition
University (DAU) exam at http://clc.dau.mil/kc/no_login/portal.asp. Additionally, all
CH’s, BO’s, AAPC’s, and the APC are required to complete Ethics training to include
completion of the OG Form 450. Refresher training is required on an annual basis.
7. Responsibilities:
a. The IMA KORO MWR Division Logistics Branch Contracting Specialist will be
appointed on orders as the APC and is responsible for the overall management of the
program.
b. Area Forward Support Element Contracting Specialists will be appointed on
orders as the AAPC and will be held to the same standards as the APC as outlined by
the CFSC SOP.
17-2
c. This program depends on all levels of management to ensure proper
administration; however, the BO is directly responsible to comply with NAF GPC
standards and requirements. BO performance objectives will include this direct
compliance responsibility.
8. Management Controls: The Management/Quality Control Checklist dated 2
November 2001 (enclosures 17-1 and 17-2, CH/BO Checklists) will be used as the
primary checklist for the duties and responsibilities of the CH’s/BO’s. Particular
attention should be made to the maximum number of seven (7) CH’s assigned to a BO
at any given time.
9. NAF GPC Order Request and Receipt Memorandum: The KORO MWR GPC Order
Request and Receipt Memorandum (enclosure 17-3) will be used for all purchases and
issues. All GPC Request and Purchase Receipts are to be maintained on file for 3
years after payment is made.
10. Cardholders are responsible for:
a. Making credit card purchases, either in person or telephonically, as set forth in
these procedures and within their established monetary limitations.
b. Maintaining records, statistics, reconcile/certify monthly statements of account.
c. Original sales receipts should be retained by the cardholder for one year.
d. Cardholders must ensure that funds are available prior to making purchases.
e. All entries required by type-of-purchase will be completed in the CARE-EDI online, Transaction Log without exception. Special attention and completion will be given
to entering a full-description of the items purchased and correct Account Code fields
(GLAC codes definitions can be found at
http://www.dod.mil/comptroller/fmr/13/13_appxa.pdf). Correct GLAC codes will also be
entered in the comment block of transaction log.
f. At the close of each monthly billing cycle, cardholders will receive a "Statement of
Account". The statement will itemize each transaction which was charged to the
bankcard. Upon receipt of this statement, the cardholder will:
(1) Review the statement for accuracy.
(2) Provide a complete description of each item purchased on the "Description"
line.
(3) Indicate the accounting code to which purchases should be charged if different
from accounting code at the top of the statement.
17-3
(4) Attach copies of the sales receipts and the GPC Transaction Log generated
from the CARE/EDI to the statement.
(5) Sign the statement and forward it to the CAO within (5) days of receipt.
11. Purchases are not to be split into smaller buys to avoid procurement limitations.
This is known as "Splitting" requirements and is strictly prohibited. Requirements
exceeding the single purchase limit must be forwarded through normal channels to the
NAF Procurement Office for purchase.
12. Reference Billing Errors, Disputes: The Cardholder will use the Statement of
Questioned Item (CSQI) form located on-line in CARE-EDI to dispute a charge.
13. Regulated Purchases:
a. Change paragraph 13a, of the CFSC SOP Information Technology (IT) to read:
Any/all hardware, software to include, operating systems, applications and utilities.
b. KORO, MWR, GPC Program Approval Authority (AO) Designees are as follows:
(1) MWR Division Consolidation— Each Branch Chief or designee is the
approval authority.
(2) Separate Activities & Facilities (Separate Activities & Facilities not part of a
Consolidated Branch)— The Directorate of Community Activities is the approval
authority.
(3) Local Area MWR Information Security Officers (For Information Technology
[IT] related purchases)—The KORO MWR IMO Chief or designee is the approving
authority.
14. Property Accountability, Controlled, Tangible and Valued Assets: IAW Army Audit
Agency (AAA) recommendations, the following categories apply to the accountability of
Controlled (Pilferage), Tangible and Fixed Asset (CPMC Property Valued) purchases
using the GPC:
a. Pilferage Items $ 99.00 or less, will be picked-up and controlled as Sensitive
Items. Examples are calculators, rice cookers, telephones, cameras and IT software.
b. Tangible asset Items $100.00 to $ 999.00, will be picked-up on active inventory
as Category E on the activities Fixed Asset Listing.
c. CPMC Property Valued asset Items $1000.00 and above, will be picked-up on the
activity Fixed Asset Listing to become a fixed asset item.
17-4
15. NAF CH/BO GPC Infractions: In the event of infraction(s) of GPC standards,
CH/BO are subject to immediate card revocation and/or suspension IAW CFSC SOP
and this supplemental. Upon MWR Directorate review of infraction findings, the
following will be considered for CH/BO administrative actions(s):
a. Failure to use/submit/maintain a NAF GPC Purchase Request Form.
1st Offense— 30-Day Suspension and Re-certification.
2nd Offense— 90-Day Suspension and Re-certification.
b. Failure to fully complete the CARE-EDI Transaction Log.
1st Offense— 30-Day Suspension and Re-certification.
2nd Offense— 90-Day Suspension and Re-certification.
c. Failure to report accountable property.
1st Offense— BO will issue a letter of concern to CH.
2nd Offense— 30-Day Suspension and Re-certification.
d. Split purchasing requirements to stay within the SPL of a CH set amount.
1st Offense— 90-day suspension and re-certification.
2nd Offense— Revocation and/or recommendation(s) for other suitable
disciplinary action(s).
e. Failure to report loss of the NAF GPC by Cardholder.
1st Offense— BO will issue a letter of concern to CH.
2nd Offense— 90-Day Suspension and Re-certification.
f. Purchase of Regulated items without approval.
1st Offense— 30-day suspension and re-certification.
2nd Offense— Revocation and recommendation for appropriate disciplinary
action.
g. Purchase of Prohibited items and/or using the card for personal use.
1st Offense— Revocation and recommendation for appropriate, suitable
disciplinary action(s).
17-5
16. Travel Related Expenses/Other Regulated Purchases -Exceptions to Policy:
Based on the need to commit to such services as hotel accommodations, travel related
expenses and other “Regulated Purchase” requirements, an exception to policy may be
granted to allow for a case-by-case, one-time, “Blanket Regulated Purchase Approval”.
When the authorization is required, a Memorandum for Record (MFR) will be prepared
by the CH and staffed and approved by/through the BO, the Alternate Agency Program
Coordinator (AAPC) and Area Director of Community Activities (DCA). Final forwarding
and approval will be accomplished by the Chief of Logistics, MWR Division for the IMA
KORO MWR Program.
17-6
Army-Wide NAF Purchase Card
Management Control Checklist
CARDHOLDER REVIEW
CARDHOLDER NAME:
ACCOUNT NUMBER:
EXPIRATION DATE:
APC/AAPC:
BILLING OFFICIAL:
ACTIVITY NAME:
MONTHS REVIEWED:
CHECK ACCOUNT: YES / NO
SINGLE PURCHASE LIMIT:
MONTHLY PURCHASE LIMIT:
O/S BALANCE AT TIME OF AUDIT:
ITEMS REQUIRED FOR REVIEW
Y
N
N/A
DATE/SENT
RECEIVED
1. Does cardholder have a copy of the appointment letter
and training certificate on file?
2. Does the cardholder have a copy of the most recent
CFSC SOP and the KORO, MWR Supplemental SOP?
3. Is the cardholder in possession of a valid and activated
purchase card?
4. Has there been activity on the cardholder’s purchase
card in the past 12 months?
5. Are supplies and service a bona fide need of the
agency/installation?
6. Did the cardholder ensure availability of funds?
7. Did the cardholder maintain sales receipts?
8. Did the cardholder post purchases to the CARD-EDI
transaction log?
9. Is the cardholder familiar with the single purchase limit
assigned to his/her account?
10. Did the cardholder ensure that split purchases were
not made to stay within the single purchase limit?
11. Did the cardholder document competition and/or price
reasonableness, if applicable? If so, indicate date
12. Did the cardholder exercise tax exemption in vendor
purchases? If not, indicate reason.
13. Were purchases delivered within 30 days?
14. Did the cardholder ensure there were no prohibited
purchases?
15. Did the cardholder obtained approval for regulated
purchases?
16. Did the cardholder properly reconcile statement of
account each month against his/her CARE-EDI
transaction log?
17. Did cardholder review/approve their monthly
purchases within 5 days of the close of the billing cycle?
Enclosure 17-1
17-7
ITEMS REQUIRED FOR REVIEW
Y
N
N/A
DATE/SENT
RECEIVED
18. Did cardholder verify that his/her disputed charges
and billing errors were properly handled and if credited,
shown on their CARE-EDI account?
19. Did the cardholder follow procedures regarding
disputed transactions as outlined in the SOP and CAREEDI?
20. Was a hand receipt prepared for sensitive, Category
E and/or accountable property?
21. Is the handling of a lost or stolen card properly
executed? If so, indicate date.
22. Does the cardholder’s statement of account agree
with his/her transaction log?
23. Does the cardholder understand that he/she cannot
be his/her own billing official or a billing official for his/her
supervisor?
24. Does the cardholder understand that he/she will not
be the requester, purchaser and the receiver?
25. Does the cardholder understand that the individual
whose name is imprinted on the purchase card is the only
authorized user?
26. Are account files maintained for a minimum of three
years after completion of payments?
26. Did cardholder attend ethics training?
REMARKS:
Signature of Cardholder
Signature of Reviewer - A/OPC
Date:
Date:
Enclosure 17-1
17-8
Army-Wide NAF Purchase Card
Management Control Checklist
BILLING OFFICIAL REVIEW
BILLING OFFICIAL:
Company/Level 5 Number:
Account Number:
MONTH (S) REVIEWED:
ACTIVITY NAME:
APC/AAPC:
Y
ITEMS REQUIRED FOR REVIEW
N
N/A
DATE/SENT
RECEIVED
1. Does the billing official review/certify each
cardholder’s CARE-EDI statement and transaction log
monthly?
2. Does the billing official certify all cardholder’s
accounts for the billing cycle monthly in a timely
manner?
3. Was each cardholder authorized to purchase all
items on the transaction log?
4. Were all items on the CH’s SOA received properly
by the NAFI?
5. Were all qualifying items properly recorded on
property records?
6. Is the billing official the cardholder’s direct
supervisor?
7. Does the billing official ensure that he/she is not a
subordinate of any of his/her cardholders?
8. Does the billing official have no more than 5 to 7
cardholders assigned for oversight? If not, is there a
reasonable explanation for this?
9. Does the billing official have sufficient time each
month to review his/her cardholders’ statements?
10. Does the billing official have his/her own Govt.
Purchase Card (GPC)?
11. If the billing official has a GPC, is their Supervisor
assigned as their billing official?
12. Did the billing official attend ethics training?
13. Did the billing official ensure that the cardholder
completes ethics and the required cardholder training?
14. Did the billing official ensure that the cardholder
understands the purchase authority to buy only those
items required to support the mission?
15. Does the billing official understand that DOD policy
is to Pay and to Confirm (i.e., pay the entire amount of
the bill in full upon receipt, and then dispute any
transactions later)?
Enclosure 17-2
17-9
BILLING OFFICIAL REVIEW
Y
ITEMS REQUIRED FOR REVIEW
N
DATE/SENT
RECEIVED
N/A
16. Does the billing official ensure that all disputed
items are resolved in a timely manner?
17. Does the billing official understand that he/she
should contact the AOPC to resolve payment(s) that
are not reflected on the billing statement?
18. Does the billing official have an alternate
designated to certify and approve the billing/cardholder
statement when absent/TDY?
19. Does the billing official verify, at least semiannually,
that cardholders are in possession of their purchase
cards?
20. Did the billing official receive "refresher training"
which is administered once a year by the local A/OPC?
REMARKS:
Signature of Billing Official
Signature of Reviewer - A/OPC
Date:
Date:
Enclosure 17-2
17-10
NAF GPC (IMPAC) ORDER REQUEST AND RECEIPT
MEMORANDUM
NAF IMPAC CREDIT CARD
REQUEST/RECEIPT INFORMATION
Facility/Program
DATE:
REQUESTORS
TELEPHONE NO.:
SUPPLIES:
SERVICES:
1. REQUEST THE FOLLOWING ITEMS BE PURCHASED WITH THE NAF GOVERNMENT PURCHASE
CARD.
ITEM
DESCRIPTION
QTY
TOTAL
PRICE
UNIT PRICE
Facility/Program
Accounting Data
TOTAL:
2. RECOMMENDED SOURCE OF SUPPLY/SERVICE
COMPANY NAME, ADDRESS &
TELEPHONE NO. (Required by Requestor)
VENDOR, POINT OF CONTACT (Required by Requestor)
3. ADMINISTRATIVE DATA
A. REQUESTOR, PRINT NAME,
SIGNATURE & DATE (Required)
B. CARDHOLDER, PRINT NAME, SIGNATURE & DATE
(Required)
C. BILLING/APPROVING OFFICIAL,
D. REGULATED PURCHASE APPROVAL, SIGNATURE & DATE
SIGNATURE & DATE
(When Required by (Required by CFSC SOP)
Local SOP)
E. NOTIFICATION OF SERVICES DIVISION, SIGNATURE & DATE (Required when Purchasing Property
and/or Equipment Only)
4. RECEIVING INFORMATION
17-1HAVE BEEN RECEIVED FROM THE CARDHOLDER
SIGNATURE BELOW CERTIFIES THAT THE REQUESTED ITEMS
PRINT NAME
POSITION
SIGNATURE
DATE
Enclosure 17-3
18. CA.R.E./EDI
1. Reference: https://care.usbank.com
2. Customer Automation Reporting Environment/Electronic Data Exchange
(C.A.R.E./EDI) is an automated web-based program developed by DoD and US bank to
record, report, pay and monitor Government Purchase Card (GPC) transactions on-line.
3. C.A.R.E./EDI provides effective and efficient management controls of GPC
cardholders, secure and protected environment, round-the-clock access, integration
with NAF financial system, pre-defined and customized reporting options, and
transaction management.
4. Cardholders have 3 working days after billing cycle (23rd) to complete transaction
logs, reconcile and approve of purchases.
5. Billing Officials have 2 days to approve billing statements when completed
transaction logs are received from cardholders.
6. Billing Officials can act in behalf of cardholders and complete transaction logs,
reconcile, and approve of purchases.
7. Cardholders are locked out 15 days after biling cycle when no entries are made on
the C.A.R.E. EDI. In that case, Billing Officials must complete the transaction logs,
reconcile and approve of purchases in behalf of cardholders.
17-2
19. PETTY CASH
1. References:
a. AR 215-1, Appendix G.
b. DOD 7000.14-R, Volume 13, Chapter 3.
2. Petty cash funds are used to pay for items, services, or incidental expenses where
payment by check or credit card (I.M.P.A.C) is not feasible. This fund is not to be used
to circumvent normal procurement procedures.
3. The DCA or equivalent establishes petty cash funds and the amount designated for
each activity in writing.
4. The amount of the petty cash fund will not exceed one month's requirements.
5. Any one transaction will not exceed $500 or a lower amount if so directed by DCA or
equivalent. Petty cash transactions will not be split up to avoid the limitation set on the
fund.
6. If cash is given as bingo prizes, separate petty cash fund for bingo must be
established.
7. Petty cash will not be used to cash checks, pay salaries or wages, travel payments,
or travel advances.
8. DA Form 1994 (Petty Cash Voucher) will be used to validate each petty cash
transaction (Enclosure 18-1). They will be numbered sequentially and controlled by
maintaining a record showing to whom they were issued.
9. Disbursing Petty Cash Funds:
a. Use a pre-numbered DA Form 1994 (Petty Cash Voucher) for disbursements from
petty cash funds.
b. Fill out the DA Form 1994 in ink and have it approved by an authorized individual.
c. Use a separate voucher for each disbursement from the fund
d. Use supporting documentation such as invoices, freight bills, receipts as
supplements to the voucher, not in place of the voucher.
e. Attach supporting data to the DA Form 1994 when vouchers are turned in for
reimbursement.
17-1
f. Account for all voucher serial numbers when replenishing petty cash.
10. Original DA Form 1994's (Petty Cash Voucher), including all voided forms, will be
accounted for and submitted to CAO when seeking reimbursement. The IMWRF
manager or designated representative will approve replenishment of petty cash funds
prior to the CAO preparing a check for replenishment.
11. DA Form 1993 (Nonappropriated Fund Petty Cash Summary Voucher) will be used
to summarize the DA Form 1994's and serve as a cover voucher when seeking
reimbursement from the CAO. The DA Form 1993 is an envelope form and the
applicable DA Form 1994's and supporting documents will be enclosed in the DA Form
1993.
12. When needed, requests to reimburse the petty cash fund are sent to the
accounting office from the NAFI. At a minimum, a request to reimburse petty cash must
be sent as of the last day of each month. The accounting office issues a check payable
to the fund custodian by name to reimburse the petty cash fund and ensurs that the
vouchers are charged to the appropriate expense accounts.
13. Managers or their representatives will make unannounced counts of petty cash
funds at least once quarterly.
14. At least annually, a complete analysis of all petty cash funds of a NAFI will be
conducted. Recommendations for increasing, decreasing, dissolving, or continuing
each fund authorized will be made. Things to be considered include use or non-use,
number of times per month reimbursed and questionable practices of the agent.
17-2
PETTY CASH VOUCHER
RECEIPT
NUMBER
00012
For use of this form, see AR 215-5: the proponent agency is USAFAC.
ACTIVITY
DATE
COMMUNITY CLUB, CAMP CASEY
12 OCT 01
AMOUNT
(Figures)
PAY TO
AMOUNT (Written)
JOHN DOE
TWENTY DOLLARS & 00/100
PURPOSE
ACCOUNT NO.
PRINTER RIBBON. (For POS system)
599GI
APPROVED BY (Signature)
RECEIPT OF ABOVE AMOUNT IS ACKNOWLEDGED
$20.00
ACTIVITY
AMOUNT
$20.00
FRANK JONES, Manager
DA FORM 1994, 1 JUN 73
Enclosure 19-1
17-3
20. PROPER USAGE OF ACCOUNTS
1. Rentals paid for in advance should be recorded under GLAC 263 (Advance
payments on accounts).
2. All unpaid guest charges should be recorded under GLAC 129 (Guest Ledger
Receivables).
3. All soft drink sales should be recorded under F2 (Miscellaneous Sales Department).
4. Spoiled or obsolete items should be transferred to GLAC 454 (Cost of Goods Sold,
Resale Merchandise, Spoilage, Breakage, and Obsolescence).
5. Pro shop sales should be recorded under department 39 (Sports Specialty Pro
Shop).
6. Driving range income should be recorded under department 42 (Driving Range)
GLAC 532.
7. Club/cart storage income should be recorded under department 39 (Sports Specialty
Pro Shop).
8. Pull carts income should be recorded under GLAC 504 (Rental and Usage Income).
9. Labor and other operating expenses related to golf course maintenance should be
recorded under department 88 (Property Operations).
10. The DA annual budget guidance provided a thorough, updated listing on the
appropriate accounts that managers should use. Managers should consult the
guidance whenever there are questions.
17-1
21. SALES ACCOUNTABILITY
1. References:
a. AR 215-1, Appendix G.
b. DA PAM 230-5-2.
c. DA PAM 230-5-3.
2. Sales accountability tests are an important element of the system of management
controls to protect resale merchandise and sales receipts. Sales accountability tests
involve:
a. Determining expected sales based on inventory usage.
b. Determining actual sales based on sales records.
c. Comparing expected sales with actual sales and identifying any variances.
3. If expected sales exceed actual sales by a significant margin, managers must
investigate the circumstances and take the appropriate corrective actions. Some
reasons for significant differences are:
a. Inaccurate beginning or ending physical inventories.
b. Theft or other loss of merchandise.
c. Failure to record sales or other manipulation of sales documentation and the
diversion of cash proceeds.
4. Sales accountability tests compare actual sales recorded in the cash control system
with expected sales that are calculated based on inventory usage. Variances between
actual and expected sales are considered significant when they exceed:
a. Two percent of alcoholic beverages.
b. Two percent for food or food and beverage service.
c. $450 on any food and beverage or alcoholic product.
5. When sales accountability tests show significant variances between actual and
expected sales, managers must thoroughly investigate the causes for the variances and
take all necessary corrective actions.
17-1
6. Bar Sales Accountability:
a. Allows management to monitor each bartender's effectiveness in maintaining
established standards.
b. Bar inventory usage figures determine expected sales:
BEGINNING + ISSUES - TRANSFERS - ENDING = EXPECTED SALES
INVENTORY
IN
OUT
INVENTORY
(at retail price)
(at retail price)
(See Beverage Controls).
c. The dollar difference between expected sales and actual sales is considered an
overage or shortage.
d. Each bar should be considered as a separate operation with its own sales
accountability control.
e. A bartender's performance evaluation will be made according to a 2% variance in
dollars between actual recorded sales and expected sales. The bartender's
performance evaluations serve a dual purpose: while enforcing desired quality
standards, it also provides a form of inventory and sales accountability on beverage
sales.
f. Bartender performance evaluations will be done on an unannounced or “surprise"
basis.
g. Each bartender will be checked at least once during an accounting period
(monthly).
h. To ensure an accurate, fair evaluation, the manager or designee will inventory the
beverage stock to be used prior to the start of the shift being evaluated. This inventory
will be verified by another disinterested individual (not the bartender who is to be
checked). At the end of the evaluation period, the manager or his representative will
inventory the beverage stock a second time. The bartender being evaluated will verify
this ending inventory. Results of this usage inventory will be compared to actual sales.
The 2% variance standard will be applied.
i. The requirement to ensure that bartenders meet minimum performance standards
achieves the same goal as daily bar inventories and replaces that previous
requirement. THIS CHECK DOES NOT PREVENT THE MANAGER FROM
PERFORMING MORE FREQUENT INVENTORIES IF HE OR SHE DESIRES TO
PERFORM THEM.
17-2
j. Cost of goods percentages that are abnormally high or constantly fluctuating
month to month is an indication to management that they have a potentially serious
condition. Management should conduct an investigation to determine possible causes
such as theft or incorrect pricing.
7. Food Sales Accountability:
a. To account for the amount of food that leaves the kitchen to be served to the
guests and to account for sales that are realized from the food served, guest checks or
registers with detailed reporting capabilities are used.
b. When guest checks are used, they will be issued in numerical sequence to the
servers on DA Form 4082 (Daily Cashier's Record) as accountable forms.
c. On completion of their shift, servers will turn in unused guest checks to the
manager on duty, who will record them on the DA Form 4082. To account for all copies
of the guest checks, an independent person will reconcile the duplicate copy submitted
to the kitchen to order a meal with the original copy (cashier's copy). This ensures that
the food orders that left the kitchen were the same as those paid for by the guest.
d. Detailed register reports will give this information as well. If using the register for
reports, also run a void report at the end of the shift.
e. DA Form 5053 (Scatter Sheet) (Enclosure 21-1) is used to record the number of
menu items sold, to determine the portion count, to measure menu trends and to
forecast sales.
f. When DA Form 5053 is filled out, the total sales column should be compared to
the cash register and sales variances explained.
g. After the DA Form 5053 is completed by the cashier, it is furnished to the
manager The numbers are transferred to DA Form 5053-1 (Scatter Sheet Recap)
(Enclosure 21-2). This will give you daily, monthly and yearly totals for menu items.
h. Registers with detailed reporting capabilities can compile the required data and
eliminate the need for a manual scatter sheet.
8. Cover Charge Accountability
a. When charging an entrance fee to a facility for a special event or regular
programming, sales accountability testing must be completed.
b. Sales accountability is to be achieved by the use double-sided tickets. Someone
other than the cashier will sign for the pre-numbered tickets on the DA Form 4082 as an
accountable form. As a guest enters the facility, the cashier will ring in the cover charge
17-3
and the other employee will give the guest one half of the double sided ticket. The
remaining half will be placed into a container for a door prize drawing (i.e. T-shirt, key
chain, free pizza, etc).
c. At the end of the shift, the cashier is responsible for the funds that were collected
while the individual who signed for the tickets will return all that were not used. The
manager on duty will reconcile these on the DA Form 4082. The number of tickets that
were given out multiplied by the individual cover charge price should match the amount
of money that was received.
17-4
SCATTER SHEET
For use of this form see DA PAM 23412; the proponent agency is ODCSPER
MENU CATEGORY
CLUB SYSTEM
DAY OF WEEK & DATE
WEATHER CONDITIONS
DINNER
COMMUNITY CLUB (K -C5)
WED, I AUG 01
FAIR
MENU ITEM
NUMBER SOLD
TOTAL
SOLD
SALES
PRICE
SALES
VALUE
UNIT
COST
TOTAL
COST
BEEF WELLINGTON
lllll lllll lllll lllll lllll lllll
30
5.00
150.00
2.10
63.00
VEAL SCALLOPINI
lllll lllll lllll lllll lllll ll
27
5.00
135.00
2.40
64.80
SCALLOPS
lllll lllll lllll lllll lll
23
5.00
115.00
2.00
46.00
PRIME RIB
lllll lllll lllll ll
17
6.00
102.00
2.80
47.60
CORDON BLEU
lllll lllll l
11
4.00
44.00
2.50
27.50
N.Y. STEAK
IIIII lll
8
5.50
44.00
3.40
27.20
HAM STEAK
llll
4
4.50
18.00
2.60
10.40
SHRIMP COCKTAIL
lllll l
6
3.25
19.50
1.80
10.80
OYSTER HALF SH
lllll lllll ll
12
2.95
35.40
1.25
15.00
14
1.75
24.50
0.35
4.90
FR ONION SOUP
CHEESE CAKE
lllll lllll lllll ll
17
1.95
33.15
0.45
7.65
PUDDING
llll lllll lllll
15
1.25
18.75
0.25
3.75
TORTE
lllll lllll lllll lllll lll
23
1.65
37.95
0.60
13.80
AGNATURE OF PERSON PREPARING
CUSTOMER COUNT
JANET SMITH, CASHIER
120
TOTAL
TOTAL
777.25
342.40
AVERAGE CHECK
$6-$8
DA FORM 5053, AUG 82
Enclosure 21-1
17-5
SCATTER SHEET RECAP
MONTH/YEAR
For use of this form see DA PAM 230-5-2; the proponent agency is ODCSPER
MENU CATEGORY - DINNER
SECTION A - MONTHLY SCATTER SHEET RECAP
DAY OF THE WEEK
W
MENU ITEM
BEEF WELLINGTON
VEAL SCALLOPINI
PRIME RIB
1
21
16
14
2
3
32 19
14 21
17 1
SHRIMP COCKTAIL
FRENCH ONION SP
CHEESE CAKE
TORTE
3
3
16
11
5
76
43
14 8
DAY OF THE WEEK
MENU ITEM
F
17
1-Mar-01
TH F
SA SU
18 19
BEEF WELLINGTON
VEAL SCALLOPINI
PRIME RIB
38
24
12
13
13
6
SHRIMP COCKTAIL
FRENCH ONION SP
CHEESE CAKE
TORTE
7
16
12
7
2
3
3
9
SA SU
4
24
27
3
5
M TU W
6
9
11
9
1
9
2
7
2
0
1
9
M TU
20 21
TH
F
SA
SU
7
8
38 21
16 19
1 11
9 10 11 12
26 33 12
22 18
4
17
7
2
2
10
9
9
0
10
17
2
0
1
6
1
W TH F
22 23 24
0
0
9
14
3
14
18
18
SA SU M
25 26 27
M
T
W
13 14 15
16 18 24
3 22 16
4 13
7
1
7
4
4
1
3
4
TU W TH
28 29 30
0
4
2
11
F
31
TH TOTAL
16
33
10
17
4
4
11
12
TOTAL
11 30
82
81
22
19
19
27 31
21 14
14 21
9
12
12
11
8
8
33
27
16
21
24
9
17
15
14
34
23
17
623
454
348
3
7
6
11
4
9
22
21
6
8
9
12
5
19
3
3
3
7
6
4
2
1
15
9
9
7
14
6
0
7
20
21
2
89
248
228
285
3
14
16
16
9
16
4
30
2
DA FORM 5053-1 -R, JAN 87
Enclosure 21-2
17-6
22. STANDARDIZED RECIPES AND COST CARDS
1. Reference: DA PAM 230-5-2.
2. Preparing involves the development of a food production system that guarantees the
conversion of raw food ingredients to menu items.
3. An efficient food production system can be maintained only with careful
management planning and constant review of menu items served to meet and exceed
the patrons needs and wants. The major elements of the production system include the
following:
a. Standardized Recipes
(1) To ensure that patrons are served a uniform, high-quality food product,
standardized recipes for each menu item must be prepared, tested to fit the operation,
and used consistently.
(2) Standardized recipes are also important from a cost standpoint since they
regulate production, control portion sizes, and minimize waste.
(3) Standardized recipes eliminates guesswork and waste, and assists in food
cost control by providing a means of determining accurate food costs and yields,
checking losses and making adjustments, and minimizing leftovers.
b. Costing Recipes
(1) Once the standardized recipes have been developed, it is necessary to
calculate the cost of the ingredients and establish selling prices.
(2) DA Form 5606-R (Enclosure 22-1) is used to record standard recipes,
preparation instructions, and all associated cost data. DA Form 5606-R can be locally
reproduced on 8 1/2 by 11 inch paper. It is highly recommended that the cost cards are
prepared using an Excel template to accommodate frequent changes as necessary.
The food cost percentage of a menu item equals the raw food cost or portion cost
divided by the menu price.
(3) When costing meat items, shrinkage in the cooking process must be
considered so the cost of the raw product can be adjusted to the cost per serving after
cooking. DA Form 5058 (Portion Yield Worksheet) (Enclosure 22-2) should be used to
calculate both price per portion and/or price per pound.
(4) In order to calculate portion costs of recipes, the chef must first determine the
costs of food ingredients. For many ingredients, the is relatively easy. The chef just
looks at his invoices or at price lists from his purveyors. However, many recipes specify
22-1
trimmed weight rather than the weight you actually pay for. For example, a stew might
call for 2 pounds of sliced onions. Let’s say you pay 24 cent a pound for onions, and to
get 2 pounds of sliced onions, you need 2 ¼ lbs of untrimmed onions. In order to
calculate the cost of the recipe correctly, you have to figure out what you actually paid
for the onions. In this case, the true cost is 54 cents (2 1/4 lb times $.24 per lb), not 48
cents (2 lb times $.24 per lb). The following are two frequently used abbreviations that
you must understand:
(a) AP stands for “as purchased.” This means the untrimmed quantity, in the
same form in which it is purchased. This is the amount that you pay for.
(b) EP stands for “edible portion.” This means the raw, uncooked quantity after
all trimming is done. This is the quantity that you actually cook.
(5) Costs must be based on AP amounts, even though recipes often give EP
quantities. The chef must record the number of portions actually served, not just the
number the recipe is intended to serve. If the roast shrank more than you expected
during cooking, or if a cook accidentally dropped a piece of cake on the floor, those
costs still have to be covered.
(6) A chart of percentage yield for vegetables and fruits is located at the back of
this chapter (Enclosure 22-3).
c. Production Control
(1) To avoid overproduction and reduce leftovers, the manager must use historical
usage data (DA Form 5053) as well as known requirements such as contracted party
guarantees as a base for production.
(2) Once the necessary quantities for production have been established by
management, a DA Form 5608-R (Production Worksheet) (Enclosure 22-4) must be
prepared to maintain consistency and uniformity. DA Form 5608-R also provides the
manager with an inventory of leftovers to be used or discarded. T his information should
be referred to before selecting the menu for next day's meals. It should be noted that
most leftovers should be recycled (within 24 hours) as new menu items are
incorporated into other dished.
(3) DA Form 5608-R is prepared in advance by the chef or food manager. Using
forecasted figures and the menu, separate sheets can be prepared for each meal
period. At the end of each meal period, the form should be returned to the chef or food
manager, who can use the information for comparing the amount produced versus the
amount actually sold.
22-2
(4) When preparing DA Form 5608-R, ensure that all information should be timely
and relevant. The information to the cooks must be reasonable, factual, and easy to
understand.
22-3
MENU ITEM RECIPE PREPARATION AND COST CARD
SUNGNAM GOLF
MENU ITEM: CREAMED BEEF ON ENGLISH
MUFFIN (B-14)
RECIPE: BREAKFAST
PREPARED BY JYC
INGREDIENTS
QUANTITY
UNIT
UNIT COST
GROUND BEEF
3
OZ
0.0801 $
0.24
1. Cook beef in the swing griddle until browned.
HAM
3
OZ
0.1487 $
0.45
2. Add flour, milk and seasoning. Stir well until
FRESH EGGS
1
EA
0.0802 $
0.08
lightly thickened.
POTATO, FRESH
6
OZ
0.0118 $
0.07
3. Serve with egg, ham and hash brown
WHEAT FLOUR
2
OZ
0.0147 $
0.03
immediately.
SHORTENING
1
OZ
0.0433 $
0.04
MILK
4
OZ
0.0306 $
0.12
ENGLISH MUFF.
1/2
EA
0.3070 $
0.15
COFFEE
1
SER
0.0260 $
0.03
SUB TOT
CONDIMENT USED
TOT COST
$
1.21
$
1.21
PREPARATION INSTRUCTIONS
10% CON
TOT COST
RECIPE YIELD
QUANTITY
$
PORTION
SIDE ITEMS
COST
COST
1.21
COMBINED
MEAL COST
$
1.21
$
SELLING
COST OF
DATE COST
PRICE
GOODS%
CHECKED
31%
13-Apr-98
3.95
REMARKS
USED IN CONJUCTION WITH DA FORM 5606-R, JAN 86
Enclosure 22-1
22-4
SIZ
E
PORTION YIELD WORKSHEET
1. DATE
1-Mar-01
For use of this form see DA PAM 230-5-2, the proponent agency is ODCSPER
SECTION A - BULK YIELD BREAKDOWN
2. RAW ITEM
3. SOURCE
4. YIELD ITEM
STRIP LOIN #180
ACME MEATS
NEW YORK STEAKS
7. TOTAL RAW COST
8. FAT WEIGHT
5. RAW WEIGHT
6. COST PER POUND
14 LBS
9. USABE TRIM WEIGHT
$3.50
TOTAL TRIMMED WEIGHT
2 LBS
10 LBS
$49.00
2 LBS
11. PORTION YIELD (EACH) 12.COOKED PRICE
PER LB
16 10 OZ STEAKS
$4.90
14. SALES VALUE OF EA
PORTION
13. REMARKS
SALES PRICE INCLUDES SALAD, STARCH AND VEGETABLE
$8.95
SECTION B - PLANNED USE OF TRIM YIELD ITEMS
1. MENU ITEM
2. PORTION WEIGHT
BEEF TERIYAKI
4 OZ
4. NUMBER OF PORTIONS
5. MENU SALE PRICE
8 EA
$3.75
3.TOTAL WEIGHT
2 LBS
6. TOTAL SALES VALUE
OF ITEM
$30.00
7. DATE OF USE/MENU
2 MAR 86 - LUNCH SPECIAL
8. PRINTED NAME AND TITLE OF PERSON PREPARING
SIGNATURE OF PERSON
PREPARING
SIGNATURE OF JOHNNIE
JONES
JOHNNIE JONES
DA FORM 5058, JAN 87
Enclosure 22-2
22-5
PERCENTAGE YIELD CHART
PRODUCT
PERCENTAGE YIELD
BEETS
BROCCOLI
BRUSSELS SPROUTS
CABBAGE, WHITE, GREEN OR RED
CARROTS
CAULIFLOWER
CELERY
CELERY ROOT (knob celery or celeriac)
CORN (on cob)
CUCUMBERS (slicing type)
EGGPLANT
GARLIC
LEEKS
LETTUCE
MUSHROOMS
OKRA
ONIONS, DRY
ONIONS, GREEN (Scallions)
PARSLEY
PEAS (Green and Black-eyed)
PEAS, EDIBLE POD
PEPPERS, SWEET (Green or Red)
POTATOES, SWEET (Including Yams)
RADISHES
SPINACH AND OTHER GREENS
SQUASH, SUMMER (Including Zucchini)
TOTMATOES
WATERCRESS
APPLES
APRICOTS
AVOCADOS
BANANAS
BERRIES (ALL)
CHERRIES
COCONUTS
FIGS
GRAPEFRUIT
GRAPES
LEMONS & LIMES
MELONS
ORANGES & MANDARINS
PAPAYAS
PEACHES
PEARS
PINEAPPLE
PLUMS
40-45%(75% if purchased without tops)
65-75%
80%
80%
75-80%
55%
75%
75%
28% (after husking and cutting from cob)
75-95% depending on peeling
90% (75% if peeled)
88%
50%
75%
90%
82%
90%
60-70%
85%
40%
90%
82%
80%
90%
50-70%
90%
90% (Peeled)
90%
75%
94%
75%
70%
92-95%
82% (Pitted)
50%
95%(80-85% if peeled)
45-50% (flesh without membrane)
90%
40-45% (Juiced)
Watermelons: 45% others 50-55%
60-65% (Sections with no membranes, 50% juiced)
65%
75%
75%
50%
95%
Enclosure 22-3
22-6
PRODUCTION WORKSHEET
For use of this form, see DA PAM 230-5-2; the proponent agency is ODCSPER
ORGANIZATION
DEPARTMENT
DATE
COMMUNITY CLUB, CAMP CASEY
MENU ITEM
NUMBER PORTION
PORTIONS
SIZE
SALAD
TIME
NEEDED
18-Nov-01
COOK
REFERECE
ASSIGNED
REMARKS
SHRIMP COCKTAIL
200
5 OZ
1900
GARY
SOP
BANQUET-BALLROOM
TOSSED SALAD
25
6 OZ
1130
GARY
SOP
LUNCHEON-PARTY RM #1
BAKED ALASKA
50
1 EA
2030
MARY
SOP
BANQUET-PARTY RM #1
DA FORM 5608-R, JAN 87
Enclosure 22-4
22-7
23. SURPRISE INVENTORY/CASH COUNTS
1. References:
a. AR 215-1, Appendix G.
b. DA PAM 230-5-2.
c. DA PAM 230-5-3.
2. Managers or their representatives will make unannounced counts of petty cash and
change funds at least quarterly. The counts will be documented to show:
a. The date and time of the count.
b. The cash counted by denomination.
c. The cash register or change fund identity.
d. The names of the persons in control of the cash and who made. the count
3. Surprise cash counts may be recorded on a DA Form 4082 or similar type form.
(Enclosure 22-1)
4. Managers or their representatives will make unannounced counts on
bartenders/cashiers at least monthly. This surprise cash count is taken at random, by
position. One position should be counted each month.
5. Managers should conduct, at a minimum, one surprise spot inventory of at least 15
items in the beverage storeroom on an unannounced basis each month. This is in
addition to the EOM inventory. The unannounced inventory should be made to verify
that the balance on hand as indicated on the bin cards or perpetual inventory is, in fact,
the amount physically on hand in the beverage storeroom.
6. Management should spot check the mess inventory accountability to the bin card or
perpetual inventory at least weekly. Overages and shortages must be investigated,
documented and reconciled.
7. As often as is feasible, the chief of the business division or representative thereof
should perform surprise unannounced Inventories on the beverage and mess
storerooms at each facility. This inventory should include at least 15 items, randomly
selected.
23-1
VERIFICATION OF CASH ON HAND
ACTIVITY NAME, FUND, LOCATION CODE, AND REGISTER PERSONS MAKING CASH COUNT DATE / TIME
5-Mar-01
1630 hrs
COMMUNITY CLUB/KM-KG-W7
NORMAN L. COHEN
UNDEPOSITED RECEIPTS AND OPERATING CHANGE FUND
TYPE
CURRENCY
COINS
OTHER
LIST CASH
RECEIPT
VOUCHERS ON
SEPARATE
SHEET
DOLLARS ON HAND
DENOMINATION
$100.00
50.00
24.00
10.00
5.00
1.00
.50
.25
.10
.05
.01
QTY
CHECKS
CHARGE SLIPS
TOTAL
AMOUNT
39 3,900.00
320 16,000.00
1569 31,380.10
213 2,130.00
571 2,855.00
99
99.00
0.00
76311 19,077.75
0
0.00
40180 2,009.00
0
0.00
WON ON HAND
DENOMINATION
10,000
5,000
1,000
500
25 2,550.25
0
0.00
80,001.00 TOTAL
500
100
50
10
5
1
CHECKS
QTY
0
0
0
0
AMOUNT
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
LESS CHANGE FUND
80,000.00 LESS CHANGE FUND
0
NET DOLLAR SALES
1.00 NET WON SALES
0
PLUS WON SALES IN $
0.00 WON SALES IN $ @ RATE 920
0
TOTAL CASHIER ACCOUNTABILITY
1.00 CLOSING REGISTER READING
0.00
LESS REGISTER ACCOUNTABILITY
0.00 OPENING REGISTER READING
0.00
CASH OVER (SHORT)
1.00 REGISTER ACCOUNTABILITY
0.00
DIFFERENCE
DIFFERENCE
I
I certify that I have witnessed the count of the activity change/petty cash/check cashing/won conversion funds and income not
deposited. Upon completion of the cash count, cash and cash items were returned to me. This amount constitutes all the currency
SIGNATURES:
_________________________________________________________________________________________
PERSON CONDUCTING CASH COUNT
ACCOUNTABLE PERSON
Enclosure 23-1
23-2
24. TIME AND ATTENDANCE
1. Reference: DA PAM 37-2.
2. Timekeeping is a critical function. Personnel chosen as timekeepers must be
competent, responsible, and trustworthy.
3. Supervisors may serve as timekeepers or they may designate clerical personnel to
be timekeepers. Regardless of the designation of the timekeeper, the supervisor is
responsible for the accuracy of the forms he or she certifies.
4. Supervisors and timekeepers must be knowledgeable about certain pay and leave
entitlements in order to post the T&A forms correctly.
5. Controls must be established to ensure that adequate surveillance will be
maintained to assure proper and accurate time recording. Use of on of the following
methods is recommended to document actual 'Work" time:
a. T&A clerks and supervisors who closely monitor arrival and departure (to include
meal periods).
b. Sign-in/sign-out sheets by time of arrival and departure.
(1) A sample of a monthly sign in sheet for use by one employee for the month is
shown at Enclosure 23-1.
(2) A sample of a daily sign in sheet used by all employees for each day is shown
at Enclosure 23-2.
c. Time clocks or other electromechanical devices.
6. When the supervisor signs the TA, the following facts are being certified:
a. Attendance and absences reflected are correct.
b. Absences have been approved in the category indicated.
c. Overtime and compensatory time were approved in accordance with laws and
regulations.
d. Employee is entitled to pay for hours shown in various pay categories.
e. Time and attendance information should be maintained daily whether electronic
or manual.
24-1
LOCATION
DATE
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Camp Howze
NAME
Kim, Pak-man
MONTHLY EMPLOYEES TIME SHEET
Fitness Center
ACTIVITY
JOB TITLE
TIME IN
Sports Spec 0600
1500
TIME
OUT
1400
2300
MONTH: Dec 01
# OF HRS
WORKED
SIGNATURE
8
8
I CERTIFY THAT THE PERSON WHOSE SIGNATURE APPEARS ABOVE DID PERFORM DUTY AS INDICATED.
MANAGER'S SIGNATURE
Enclosure 24-1
24-2
DAILY EMPLOYEES TIME SHEET
DATE: 21 Dec 01
DAY:
LOCATION:
NAME
Cp Casey
ACTIVITY: Primo’s
JOB TITLE TIME IN TIME OUT
NO OF
HRS
WORKED SIGNATURE OF EMPLOYEE
Pak, Tol-mun
Cook
0600
1400
8
Choe, Myong-ha
Clerk
0800
1700
8
Yi, Pak-man
Bartender
1600
2400
8
I certify that the person whose signature appears above did perform duty as indicated.
MANAGER'S SIGNATURE
Enclosure 24-2
24-3