SUBCOURSE
QM6197
EDITION
A
ACCOUNTING RESPONSIBILITIES OF THE
FOOD SERVICE SERGEANT
ACCOUNTING RESPONSIBILITIES OF THE FOOD SERVICE SERGEANT
Subcourse Number QM6197
EDITION A
United States Army Combined Arms Support Command
Fort Lee, Virginia 23801-1809
Five Credit Hours
Edition Date: September 1991
SUBCOURSE OVERVIEW
This subcourse is designed to teach you to perform the accounting
responsibilities of the food service sergeant. Contained within
this subcourse is instruction as to how to review and ensure the
accuracy of accounting records; implement and monitor headcount
procedures; prepare documents for lost, damaged, or destroyed
subsistence items; and prepare and review DA Form 2062 (Hand
Receipt) and DA Form 3161 (Request for Issue or Turn-In.) There
are no prerequisites for this subcourse.
This subcourse reflects the doctrine which was current at the time
it was prepared. In your own work situation, always refer to the
latest publications.
The words "he," "him," "his," and "men," when used in this
publication, represent both the masculine and feminine genders
unless otherwise stated.
TERMINAL LEARNING OBJECTIVE
TASK:
You will be able to perform the accounting
responsibilities of the food service sergeant.
CONDITIONS:
You will have information from AR 30-1, AR 30-16, AR
30-18, AR 735-11-2, FM 10-23, and DA Pam 710-2-1.
STANDARDS:
You will perform the accounting responsibilities of
the food service sergeant in accordance with AR 30-1,
AR 30-16, AR 30-18, AR 735-11-2, FM 10-23, and DA Pam
710-2-1.
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TABLE OF CONTENTS
Section
Page
Subcourse Overview ...........................................
i
Lesson 1:
Lesson 2:
Preparation, Implementation, and Monitoring
Accounting Tasks of the Food Service
Sergeant ..........................................
1
Part A: Prepare Documents for Lost,
Damaged, or Destroyed
Subsistence Items ........................
2
Part B: Prepare Hand Receipt and
Subhand-Receipt ..........................
16
Part C: Prepare Request for Issue or
Turn-In ..................................
19
Part D: Implement and Monitor the
Headcount ................................
25
Practice Exercise .................................
44
Answer Key and Feedback ...........................
46
Review Accounting Records .........................
49
Practice Exercise .................................
92
Answer Key and Feedback ...........................
96
Passing score for this subcourse is 70%.
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LESSON ONE
PREPARATION, IMPLEMENTATION, AND MONITORING
ACCOUNTING TASKS OF THE FOOD SERVICE SERGEANT
MOS Manual Tasks:
101-524-4109
101-524-4130
101-524-4133
OVERVIEW
TASK DESCRIPTION:
In this lesson, you will learn to prepare documents for lost,
damaged, or destroyed subsistence items and hand receipts for
requests for issue or turn-in. You will also learn how to
implement and monitor headcount procedures.
LEARNING OBJECTIVE:
TASKS:
Prepare documents for lost, damaged, or destroyed
subsistence items; hand receipts and requests for
issue or turn-in; and implement and monitor headcount
procedures.
CONDITIONS:
You will be given information from AR 30-1, AR 30-16,
AR 30-18, AR 735-5, and DA Pam 710-2-1.
STANDARDS:
Preparation of documents for lost, damaged, or
destroyed subsistence items; hand receipts and
requests for issue or turn-in; and implementation and
monitoring of headcount procedures will be in
accordance with AR 30-1, AR 30-16, AR 30-18, AR 735-5,
and DA Pam 710-2-1.
REFERENCES:
The material contained in this lesson was derived from
the following publications:
AR
AR
AR
AR
DA
30-1
30-16
30-18
735-5
Pam 710-2-1
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INTRODUCTION
As Food Service Sergeant (FSS), you must be able to prepare various
accounting documents accurately. Among these are documents for
lost, damaged, or destroyed subsistence items. This task is
important because proper documentation can relieve your unit of
financial responsibility for these items. One of your
responsibilities as food service sergeant is requisitioning
supplies and equipment for your unit's food service operations.
Consequently, you must accurately prepare and review forms for
issue and turn-in that are part of the requisitioning process.
Another responsibility you have as food service sergeant is
accounting for all diners subsisting in your dining facilities. To
accomplish this task, you must ensure that the person who performs
the headcount is able to follow the proper procedures to accurately
gather this information. You first brief him as to these
procedures and then monitor his actions to ensure that the data he
collects are accurate.
PART A - PREPARE DOCUMENTS FOR LOST, DAMAGED,
OR DESTROYED SUBSISTENCE ITEMS
1. Reporting Lost. Damaged, or Destroyed Subsistence According to
the Type or Situation.
Subsistence may be lost, damaged, or destroyed in dining
facilities, at ration breakdown points, or during alerts or field
exercises. Subsistence items may also be defective or may
deteriorate because of improper storage. Follow the procedures
explained below to report such subsistence, according to the type
of subsistence or the situation involved.
a. Reporting Lost. Damaged, or Destroyed Subsistence in
Dining Facilities or Ration Breakdown Points. The organization or
unit commander operating dining facilities or breakdown points is
responsible for subsistence received from the Troop Issue
Subsistence Activity (TISA). This person (organization or unit
commander) is responsible for the initiation and preparation of DA
Form 4697 the (Department of the Army Report of Survey) for lost,
damaged, or destroyed subsistence. He signs the accountable
officer block and enters a document number in the document number
block.
b. Losses During Alerts and Field Exercises or in Army Dining
Facilities. When losses occur due to alerts, field exercises, or
in Army dining facilities, either you or the unit commander
initiates a DA Form 4697. A report of survey number is assigned by
the approval authority and a copy is furnished to the Troop Issue
Subsistence Officer (TISO). This copy is used as a
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supporting document for posting to DA Form 3980-R (Dining Facility
Account Card).
The TISO performs the following actions:
o Requires a copy of DA Form 4697 with an assigned
document control number.
o Requires a statement from the Military Veterinary
Service (MVS) personnel for spoiled or damaged
subsistence.
o Enters the type of document, such as a report of survey,
and posts the dollar value to the Dining Facility
Account Card.
NOTE:
Report of Survey losses can be posted to the Dining
Facility Account Card only if the DA Form 3980
reflects an issue of those items. For example, a loss
of operational rations is not posted to the DA Form
3980-R because they are not accounted for on the DA
Form 3980-R. They are billed to Military Personnel,
Army (MPA) funds.
o Issues replacement items, if required, the same as a
normal issue.
c. Defective Items (Hidden or Latent). The TISO determines
whether credit is extended for defective items, as explained below.
(1) Even Exchanges. The TISO is authorized to make an
even exchange when an item issued by a TISO is subsequently found
to have a defect. The turn-in is recorded on a DA Form 3161
(Request for Issue or Turn-In) and is accompanied by a
veterinarian's statement. The TISO uses the DA Form 3161 as
support to the salvage document. A DD Form 1608 (Unsatisfactory
Material Report (Subsistence)) is submitted under AR 30-16.
(2) Deterioration Due to Improver Storage. The TISO
gives no credit for an item that has spoiled or deteriorated due to
long or improper storage by the customer. The TISO determines
whether such is the case on a case-by-case basis with advice and
assistance from the MVS personnel as necessary. No credit or even
exchange is given to the customer's account.
2.
DA Form-4697 (Report of Survey).
This form is used to account for items which are lost, damaged, or
destroyed and which cannot be accounted for by other means. Follow
the steps outlined below to prepare a DA Form 4697.
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a. Background. When other specific means to account for lost,
damaged, or destroyed property and to obtain relief from property
responsibility and accountability are not authorized, initiate and
process a report of survey according to the procedures explained
below.
A report of survey or an AR 15-6 investigation is required to
account for lost, damaged, or destroyed U.S. government property
any time that negligence or misconduct is suspected and liability
is not admitted. In addition, a report of survey or an AR 15-6
investigation is prepared for items when
o directed by higher authority or other DA directives.
o property loss is discovered as a result of change of
accountable officer's inventory unless voluntary
reimbursement is made for the full amount of the loss.
o a person admits liability, and the loss, damage, or
destruction exceeds the person's monthly basic pay.
o a person refuses to admit liability and does not offer
payment for the value of the property.
b. Processing Times. A report of survey required to account
for lost, damaged, or destroyed U.S. government property is
initiated and processed within the time limits established below.
This is so that the initiator (normally the responsible officer
(synonymous with the terms commander and primary hand receipt
holder) or accountable officer) can include all the pertinent facts
and circumstances surrounding the incident. Initiators of reports
of survey gather statements prepared in the form of certificates
from the person responsible for the property at the time of the
loss, damage, or destruction and any others concerned with or
having knowledge of the incident and attach them as exhibits. This
also enables the appointing authority to cause an investigation to
be completed while the persons directly involved and witnesses are
available and the facts are still fresh in their minds. Reports of
survey are initiated and processed within 75 calendar days as
prescribed in paragraphs (1) and (2) below, after the discovery of
loss, damaged, or destroyed U.S. government property. When a delay
causes the processing time segments listed below to be exceeded, a
written statement of the responsible person, explaining the
extenuating circumstances, is included or appended to the survey.
Commanders may adjust the time limitation downward at their
discretion. The appointing and approving authority annotates the
date that he initially received the DA 4697 for action, in blocks
17 and 37, respectively.
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(1) Active Army. The active Army ensures that reports of
survey are initiated and presented to the appointing authority not
later than the fifteenth calendar day after the date that the
discrepancy is discovered. When received by the appointing
authority, surveys are processed and presented to the approving
authority not later than 55 calendar days after the discovery of
the discrepancy. The appointing authority should complete his
investigation within 40 calendar days. When an investigator
(survey officer) is appointed, this individual is given up to 30
days to conduct an investigation. The appointing authority
determines the actual amount of time. When received by the
approving authority, the maximum processing time is 20 calendar
days, including the time required for a legal review, if required.
Under normal circumstances, the total processing time is no longer
than 75 calendar days. To compute total processing time, subtract
the date that the discrepancy is discovered from the date that the
survey is approved.
(2) Army Reserve. The Army Reserve processes reports of
survey during their monthly training assemblies using the
timeframes outlined below. The timeframe begins when the property
is discovered to be lost, damaged, or destroyed. The report of
survey is processed to completion in accordance with the following
time elements. The total processing time equates to 240 calendar
days, segmented as shown.
o Initiation equates to 60 calendar days.
o Appointing authority actions equate to 30 calendar
days.
o Survey officers' investigation equates to 60
calendar days.
o Approving authority actions equate to 90 calendar
days.
c. General Procedures. General procedures exist for both
active Army and U.S. Army reserve and the Army National Guard.
These procedures are explained below.
(1) Active Army and USAR. The initiator prepares DA Form
4697 (Report of Survey) in original and five copies according to
instructions contained in paragraph 3, below. He prepares more
copies when required. For example, he prepares an additional copy
when any of the individuals listed in block 11 of DA Form 4697
(Report of Survey) are within six months of termination of service
or employment. When this occurs, the person maintaining the
document register or voucher forwards the additional copy to the
Finance and Accounting Office (FAO). Regardless of who initiates
the report of survey, it is processed
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through the chain of command of the individual responsible for the
property at the time of the incident, provided that this individual
is subject to this regulation. When formalized support agreements
provide processing through other than the above, support agreements
have precedence. Figure 1-1 depicts the report of survey
processing steps from initiation to arrival at the appointing
authority level (applicable only to active Army and USAR).
Figure 1-1.
Process and Distribution of Report of Survey
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(2) Army National Guard (ARNG). Prepare reports of
survey in original and six copies. More copies are authorized when
required.
After the person responsible for its preparation completes the
survey, forward the original and five copies to the accountable
officer for the property. The originator retains copy six.
The accountable officer enters the document number on all copies
and retains copy five to temporarily support the entries in the
stock record account, property book, or other property record. The
accountable officer sends copy three to the US Property and Fiscal
Office (USPFO) and copy four to the approving authority.
The USPFO copy is used to update the Army Equipment Status Report
(AESR) file. The approving authority uses copy four to support
entries in the report of survey register.
The original and copies one and two are sent to the appointing
authority who reviews the report to decide what action is required.
3.
Preparing DA Form 4697 (Report of Survey).
Use the following procedures to complete the DA Form 4697.
a. General. Prepare Reports of Survey (DA Form 4697)
according to specific guidelines which address specific conditions
or circumstances, as outlined below.
(1) Related Reports of Survey. Articles lost, damaged,
or destroyed in the same incident may be listed on more than one
stock record account or property book. If so, prepare a separate
report of survey for each property record affected. For instance,
a loss of property, some of which is listed on a consolidated stock
record account and some on a medical property officer's account,
would require two reports of survey. If so, cross-reference the
reports to each other. Process them through survey channels for
consideration by surveying officers and appointing authorities.
Reports of survey listing aircraft, tanks, and other vehicles may
include armament, radio equipment, etc., permanently installed in
the vehicle regardless of the commodity manager.
When two or more reports of survey are initiated for the same
incident, the total liability of each person involved is limited to
one month's pay (not to exceed the actual loss to the government),
unless personal arms and equipment or losses by an accountable
officer are involved.
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(2) Evidence. Evidence may be limited to the facts as
provided by the commander or primary receipt holder or may involve
the use of written statements by others who know specific facts
regarding the loss, damage, or destruction of subsistence items.
(a) Block 11 Statement Only. The commander, primary
receipt holder, or the person who has the most knowledge of the
facts makes a concise but complete statement in block 11 of DA Form
4697 (Report of Survey). The statement outlines the essential
facts of the loss or damage. The object of this statement is to
present a brief description of the loss or damage an explanation of
how it occurred. This should enable the appointing authority to
determine the need for appointing a surveying officer or
recommending relief from responsibility without action by a
surveying officer.
(b) Additional Evidence. In some cases, the
statement will be all the evidence required. However, if it is
considered desirable or if the case is of such a nature that
supporting evidence is required to develop all the facts, more
evidence is appended to the report of survey. When required, the
initiator ensures that statements from individuals appended as
evidence are
o prepared in the form of certificates for
military and civilian personnel. DA Form 2823
(Sworn Statement) may be prepared, if desired.
o prepared with the original
Attach the original to the
survey and attach the copy
report of survey. Prepare
required.
and zone copy.
original report of
to copy four of the
more copies when
o typed or legibly printed by the individual
making the statement in black or blue ink on
plain bond paper (8 1/2-by 11-inches) with the
word CERTIFICATE typed or printed across the
top. If bond paper is not available, ruled
paper may be used.
o dated and signed by the person making the
statement.
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o lettered alphabetically at the bottom of the
certificate, followed with the date, amount,
and organization of account shown on the face
of the report of survey. Example: "Exhibit
A, R/S, 1 July 1979, $375, Co A, 307th Signal
Battalion." Other exhibits such as an
estimated cost of damage (ECOD) report,
military police report, etc., also refer to
the report of survey.
(3) Erasures and Alterations. Except as authorized, do
not make erasures, interlineations, and other alterations
materially changing any part of blocks six through 11 of DA Form
4697 (Report of Survey) or any exhibit that has been sworn to or
otherwise attested. The person making the original entry may make
minor corrections of attested entries provided he initials the
change.
(4) Pricing. Use the following information to determine
the unit price and total cost of items that are lost, damaged, or
destroyed.
(a) Unit Price. The unit price of items listed on
reports of survey is the price shown on the Army Master Data File
(AMDF) in effect at the time that the loss, damage, or destruction
occurred. Active Army, USAR, and ARNG organizations retain the
AMDF on file for a four-month period to ensure that the price as
shown on the AMDF in effect at the time of the incident is readily
available. If the price is not listed in the AMDF and specific
instructions for computing prices are not contained in other
directives, use the current market price of an identical or similar
item. If the price cannot be established by these methods, use an
estimated price. In those cases in which cost prices are not
obtainable from any Department of the Army (DA) publications,
append the source of, or basis for, the computation or estimate to
the report of survey as an exhibit.
For subsistence sales accounts, the unit price for subsistence
items listed on reports of survey are obtained from the current
Common Table of Allowances (CTA) 89.PL.
Reduced prices available to members of the National Rifle
Association for the purchase of weapons and ammunition are not
"unit prices" and are not used instead of catalogue prices or
authorized substitutes. (See AR 920-20.)
In the ARNG, all final price verification is made, by the US
Property and Fiscal Officer (USPFO) if the price is not in the
current AMDF.
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(b) Total Cost. Compute the total cost for items
that have been lost or destroyed by multiplying the unit price
items by the quantity. For damaged property, the ECOD is entered
in block 10 of DA Form 4697 instead of the total cost.
(5) Continuation Sheets. If you find you do not have
sufficient space to list all of the items, use a continuation
sheet. Use a blank paper, properly identified as a continuation
sheet.
b. Completing Individual Blocks of DA Form 4697 (Report of
Survey). Use the following procedures to complete the individual
blocks of DA Form 4697.
(1) Heading - Blocks 1 Through 5. The heading of DA Form
4697 consists of five blocks: "Date Prepared," "Surrey Number,"
"Type of Property," "Address of Accountable Officer," and
"Originator." Instructions are provided below as to how to
correctly complete each of these blocks.
(a) Block 1: Date Prepared. Enter the date that the
report of survey is prepared. Refer to block 1 of Figure 1-2. The
date "20 January 1999" is entered as the "Date Prepared" (block 1).
It was on this date that the report of survey illustrated in Figure
1-2 was prepared.
Figure 1-2.
Blocks 1 Through 5 of DA Form 4697.
(b) Block 2: Survey Number. The approving authority
enters the survey number. Refer to block 2 of Figure 1-2. The
number "10-27" is entered as the "Survey Number." This number is
provided by the approving authority as the designation of the
survey reflected by the sample DA Form 4697 shown in Figure 1-2.
(c) Block 3: Type of Property. If the property is
carried on a stock record account, enter "Stock Record Account."
If the property is carried on the organizational clothing and
equipment records, enter "Organizational." If the property is
carried on the installation property book, enter "Installation."
If the property is real property, enter "Real Property."
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(d) Block 4: Address of Accountable Officer. Enter
the address of the accountable officer. Also enter the Unit
Identification Code (UIC) for property book accounts and Department
of Defense Activity Address Code (DODAAC) for stock record
accounts. If all the items listed on the report of survey are
recorded on a property book or stock record account, enter the
address of the activity maintaining the expendable or durable
document register. Be sure to enter the complete address,
including the complete zip code. Use the two-letter postal
abbreviation of the state when the address is within the
continental United States (CONUS).
(e) Block 5: Originator. Enter the name, rank or
grade, and organization of the person preparing the document.
Normally, this person is the commander or primary receipt holder.
When it is impractical for him to prepare the report, provisions
will be made for others to perform this duty for him. Include the
UIC. Line out the words "accountable officer" or "Primary hand
receipt holder," as proper. Refer to block 5 of the sample DA Form
4697 shown in Figure 1-2.
(2) Product Information: National Stock Number. The
following instructions pertain to the product information for items
reported on the DA Form 4697.
(a) Block 6: National Stock Number. Enter the
correct stock number and line item number. If the item is
nonstandard, enter "nonstandard" or "NSI." Refer to block 6 of the
sample DA Form 4697 shown in Figure 1-3. If more items and /or
components than can be listed in the space provided in block 6, use
a continuation sheet. Use a blank paper for the continuation sheet
and identify it properly.
Figure 1-3.
Blocks 6 Through 10 of DA Form 4697.
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(b) Block 7: Item Description. Enter the correct
description of the articles lost, damaged, or destroyed. If the
articles are nonstandard, give a description accurate enough for
identification. When the articles involved have been assigned
serial numbers, include such numbers for more identification.
Describe damaged major units as such and not as damaged component
parts. If the space on the face of the form is insufficient, use
blank paper, properly identified, as a continuation sheet. Do not
trim the basic form and use it as a continuation sheet. Also enter
the reportable item control code (RICC) for RICC 2 items. When
RICC 2 items are listed on the report of survey and are totally
lost (no residue to turn in), enter the words "No Residue." If
there is not enough space in block 7 to describe all the lost,
damaged, or destroyed items, use a blank paper for the continuation
sheet and identify it properly.
(c) Block 8: Quantity. Enter the number of units of
the articles listed, together with the unit of issue, such as "1
each," "2 pair," "2 dozen," etc. Refer to block 8 of Figure 1-3.
In this block, the quantity (amount or number) of each lost item is
recorded. If there is not enough space to list the quantities of
all the items and/or components that are lost, damaged, or
destroyed, use a continuation sheet.
(d) Block 9: Unit Price. Use the guidance in
paragraph 3(4a) to determine the unit price of any item listed on
DA Form 4697 (Report of Survey). Add the abbreviation "est" after
estimated costs. Add, as an exhibit, a brief estimated cost
explanation (or copy of computation) as to how the estimate was
calculated. Do not enter cost of repairs in this column. Refer to
block 9 of the sample DA Form 4697 shown in Figure 1-3. If there
is not sufficient space in block 9 to report the unit prices of all
the lost, damaged, or destroyed items, use a continuation sheet.
(e) Block 10: Total Cost. Enter the total cost of
all units of each article listed that has been lost or destroyed.
Compute the total cost by multiplying the unit price (block 9) of
each item by the quantity (block 8). For damaged property, enter
the ECOD. After the last entry, draw a line and enter the sum of
the entries in the column and renter "Grand Total" in the unit
price column. If continuation sheets are used, show the "subtotal"
on each sheet. Show the grand total on the last sheet. The grand
total is the total cost of all items listed on all sheets. Refer
to block 10 of the sample DA Form 4697 shown in Figure 1-3.
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(f) Block 11: Date and Circumstances. Enter a
concise and accurate statement of the facts in the case. Include
the date and place of loss or damage. Show all persons concerned
by name, Social Security number, and rank (for military personnel)
or grade (for civilian employees). Refer to exhibits by the
capital letter designation assigned according to paragraph 3,
above. Show exhibits initially attached. For example, "Exhibits A
to D attached." Refer to Figure 1-4. The originator (Phillip B.
Murphy) provides a statement concerning the missing items.
Figure 1-4.
Block 11 of DA Form 4697.
If space on the form is insufficient, use continuation sheets.
not trim the basic form for use as a continuation sheet.
Do
(g) Blocks 12 and 13: Affidavit and Information. The
person providing the statement in block 11 signs in the signature
block. Type the person's name, rank or grade, and Social Security
number in the block below the signature block. Obtain the SSN from
official personnel records. Modify the affidavit block as proper.
Leave block 13 blank. Block 12 contains the statement to which the
originator (Phillip B. Murphy, in the sample DA Form 4697 shown in
Figure 1-5) swears or affirms: "I do solemnly swear (or affirm)
that (to the best of my knowledge and belief) the articles of
public property shown above and/or on attached sheets were lost,
destroyed, damaged, or worn out in the manner stated, while in the
public service." In the "Signature and Date" blank between blocks
12 and 13, the originator signs his name and enters the date that
if he signed the document. His name, grade, and Social Security
number are typed in the space beneath his signature. Block 13
(which is to show the signature of the notary or other official
attesting to the statement) is left blank.
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Figure 1-5.
Blocks 12 and 13 of DA Form 4697.
(h) Blocks 14 Through 16: The Accountable Officer and
Documentation. Enter the date of signature in block 15. Enter the
name, grade or rank, and signature of the accountable officer or
the individual who maintains the expendable/durable document
register in block 15. Enter the document or voucher number
(DODAAC, date, and serial number) in block 16. Refer to Figure 1-6
for an illustration of these entries.
Figure 1-6.
Blocks 14 Through 16 of DA Form 4697.
(i) Blocks 17 Through 20: The Appointing Authority.
The appointing authority checks the proper block in block 17.
Enter the date of signature in block 18. Enter the name, grade or
rank, and title of the appointing authority in block 19. The
appointing authority signs in block 20. See Figure 1-7 for an
illustration of these entries.
Figure 1-7.
Blocks 17 Through 20 of DA Form 4697.
A sample completed DA Form 4697 is shown in Figure 1-8.
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Figure 1-8.
Completed DA Form 4697.
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PART B - PREPARE HAND RECEIPT AND SUBHAND-RECEIPT
1.
DA Form 2062 as a Hand or Subhand-Receipt.
DA Form 2062 is used as a hand receipt or as a subhand receipt.
Use the following guidelines and procedures to prepare the DA Form
2062.
a. Purpose of DA Form 2062 (Hand Receipt). Hand receipts are
required whenever property book or durable items are issued. The
hand receipt lists the property that has been issued. The
signature of the person on the hand receipt establishes direct
responsibility. Prepare separate hand receipts for installations
and organization property. Under normal circumstances, property
should be subhanded three times--from the commander to the
supervisor, to the user. However, there are no actual restrictions
as to the number of times that an item can be subhanded.
(1) Heading. The heading consists of entries for the
annex number, the "From" and "To" blocks, and the "Hand Receipt
Number" block, as described below. A sample DA Form 2062 is shown
in Figure 1-9. Refer to Figure 1-9 as you read the paragraphs
below which deal with the preparation of this form.
(a) Annex Number. When preparing a DA Form 2062 your
first action is to line out the words "annex number," as shown in
Figure 1-9.
(b) FROM Block. Enter the name of the organization,
unit, section, or squad which issues the property. Do not enter a
person's name. In the sample DA Form 2062 shown in Figure 1-9,
"PBO 1-651 Arty Bn" is entered in this block as the organization
issuing the property described on the form.
(c) TO Block. Enter the name of the unit, section,
or squad to which the property is issued. For quarters, furniture,
or property of a personal nature, such as sheets, pillow case, or
bed, enter the name and the rank of the person receiving the
property. In Figure 1-9, "Cdr, C Btry" is entered in this block as
the individual to receive the property being issued.
(d) HAND RECEIPT Number. Enter a locally designated
number. Use it to post the location of property in the property
book. A number is not required when property of a personal nature
is issued directly to an individual. In the sample DA Form 2062
shown in Figure 1-9, "3" is entered in this block as the hand
receipt number.
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Figure 1-9.
DA Form 2062 as a Hand or a Subhand-Receipt.
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(2) Column a - STOCK NUMBER. Enter the stock number of the
item being described. Reading down column "a" of the sample DA
Form 2062, you can see that 10 stock numbers have been recorded,
one for each of the items described in column "b."
(3) Column b - ITEM DESCRIPTION. You may enter the line
item number (LIN) to identify items to be inventoried on a cyclic
basis (ink or pen entry). To make identification easier, include
the make and model numbers when possible. Enter the type, number,
date, and changes in force of the publication that: contains the
basic issue items list (BIIL), mandatory discretionary components,
or other components list (ink or pencil entry). The publication
number is normally an operator's technical manual (-10 series) or
supply catalogue (SC). Make this entry above the item description
and within the same block. Use DA Pam 25-30, Section 12, to
research the publication data required.
(4) Column c. Enter serial/registration numbers when
recorded on the property book. Line out serial numbers when the
item is turned in.
(5) Column d. Enter the Controlled Inventory Item Code
(CIIC) code of the item (pencil, ink, or typewriter entry). This
code is in the AMDF. See Figure 1-9 for sample entries.
(6) Column e. Enter the unit of issue (pencil, ink, or
typewriter entry). See Figure 1-9 for sample entries.
(7) Column f. Enter the quantity authorized to be on
hand (pencil, ink, or typewriter entry). See Figure 1-9 for sample
entries.
(8) Blocks A through F. Enter the quantity on hand for
each item listed. Line out all unused blocks in columns with
recorded quantities. In the sample DA Form 2062 shown in Figure 19, slash marks (/) are used to line out unused blocks.
Advance all quantities to the next quantity column when quantities
change. Quantities must be advanced when changing hand or subhandreceipt holders. For example, in the sample DA Form 2062 shown in
Figure 1-9, block "a" shows a quantity of two for the plotting
board W/E M17 (Stock Number 1220-00-588-7282); block "b" shows a
quantity of one for the same item.
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The person receiving the property signs, enters his rank, and dates
the proper quantity column on the last page (ink entry). The last
page is the last numbered page. It may be numbered with an odd or
an even number. The last page may be reserved for signatures only.
(The original page has an original signature; the copy may have a
carbon signature). The signatures of the receiver of the items
listed on the sample DA Form 2062 are written vertically on the
signature page shown in Figure 1-9.
The person who prepares the hand receipt should keep it and ensure
that all its copies are current. Subhand-receipts are held with
the hand receipts for an item.
(9) Page Number. Enter the page number. In the case of
the sample DA Form 2062 illustrated in Figure 1-9, the page number
is shown as "Page 14 of 14 Pages."
PART C - PREPARE REQUEST FOR ISSUE OR TURN-IN
1. Request for Issue or Turn-In (DA Form 3161). DA Form 3161-1
may be used to request supplies from a Supply Support Activity
(SSA) when you are requesting
o ten or more line items of supplies that are normally
provided by a Self-Service Supply Center (SSSC) when SSSCs
are not available.
o five or more line items of packaged Class III items.
o expendable medical items within a medical facility.
o five or more lines of supplies normally ordered on a
recurring basis. Examples are insignia, badges, and
individual awards.
Use DA Forms 3161/3161-1 only on a fill-or-kill basis.
are not made on these forms.
Dues-out
Prepare the forms in enough copies to meet local needs.
Instructions for preparing DA Form 3161 are given below.
Overprinting of DA Form 3161 is authorized when the same items are
requested frequently. When using an overprinted DA Form-3161 to
request supplies, line through items and their corresponding blank
quantity columns when those items are not requested.
In the ARNG, the U.S. Property and Fiscal-Officer (USPFO) should
publish specific instructions for using DA Form 3161.
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NOTE: DA Form 3161 (Request for Issue or Turn-In) can be used
to issue supplies or to turn in supplies. Figure 1-10
shows a DA Form 3161 completed as a request for issue.
Figure 1-11 shows a DA Form 3161 completed as a turn-in.
a. Heading. The heading of DA Form 3161 is made up of 12
blocks. Use the following instructions to complete each of the
blocks of the heading correctly.
(1) Issue/Turn-In Block. If the DA Form 3161 is being
completed as an issue, enter an "X" for issue, as shown in Figure
1-10. If the DA Form 3161 is being completed as a turn-in, put an
"X" in the turn-in block, as shown in Figure 1-11.
(2) Sheet Number. Number sheets consecutively. Number
the first sheet "1," the second "2," the third "3," and so forth.
The sheet shown in Figure 1-10 is the first; therefore, it is
numbered "1." The same is true of the DA Form 3161 (turn-in) shown
in Figure 1-11.
(3) Number of Sheets. Enter the total number of sheets
included in this request. In the sample DA Form 3161 shown in
Figure 1-10, there is only one sheet. Therefore, the number 1 is
entered. The same is true of the DA Form 3161 (turn-in) shown in
Figure 1-11.
(4) 1. Send To. Enter the name and address of the
Supply Support Activity (SSA). In the sample DA Form 3161 shown in
Figure 1-10, the request for issue is sent to
240th S&S Co
Camp Humphreys, Korea
In the sample DA Form 3161 (turn-in) shown in Figure 1-11, the
request for turn-in is sent to Troop Issue Subsistence Activity.
(5) 2. Request From. Enter the name of the unit making
the request. In the sample DA Form 3161 shown in Figure 1-10, the
unit making the request is shown as "Btry A 1/40 ADA." In the
sample DA Form 3161 (turn-in) shown in Figure 1-11, the unit making
the request for turn-in is shown .as "Co A, 3d Bde, Dining
facility."
(6) 3. Request Number. Enter the document number
assigned to the request from the document register. The document
number is the DODAAC, Julian date, and serial number. The request
number shown in the sample DA Form 3161 of Figure 1-10 is "WK4CHA5121-6201."
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Figure 1-10.
DA Form 3161 as a Request for Issue.
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Figure 1-11.
Sample of a DA Form 3161 Completed for Turn-In.
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(7) 4. Voucher Number. Enter a project code if
assigned. Otherwise, leave blank. No project code is assigned for
the sample request for issue shown in Figure 1-10 or for the
request for turn-in shown in Figure 1-11. Therefore, this space is
left blank.
(8) 5. Date Material Required. Enter the required date
of material requested or leave blank. In the sample DA Forms 3161
shown in Figure 1-10 and Figure 1-11, this space is left blank.
(9) 6. DODAAC. Enter the DODAAC or leave the space for
the DODAAC blank. In Figure 1-10, this space is left blank. In
Figure 1-11, "W03BDE" is entered as the DODAAC.
(10) 7. Priority. Enter the priority designator.
space is blank in Figures 1-10 and 1-11.
This
(11) 8. Accounting/Funding Data. Enter cost detail
accounting information, as required. This space is blank in
Figures 1-10 and 1-11.
(12) Blocks 9, 9a, 9b, and 9c.
Leave these blocks blank.
(13) 10. Publication. Enter the authorizing publication.
The sample DA Form 3161 in Figure 1-10 shows "CTA 50-970" as the
publication. In Figure 1-11, "AR 30-18" is entered in this space.
b. Block 12. Block 12 of Form 3161 calls for seven entries.
Use the following instructions to complete block 12 correctly.
(1) Column a - ITEM NUMBER. Enter the item number for
each item requested. For example, in the sample DA Form 3161 shown
in Figure 1-10, there are 10 items, numbered, in column "a," 1
through 10. In the sample DA Form 3161, (turn-in) shown in Figure
1-11, there are four items, numbered, in column "a," 1 through 4.
After you enter the last item, enter "Last item."
(2) Column b - STOCK No. Enter the stock number for each
item requested. For example, in the sample DA Form 3161 shown in
Figure 1-10, there are 10 stock numbers, one for each of the 10
items: listed on the form: 7520-00-281-5911 (for item number one-the waste basket listed in column "c"), 7510-00-984 (for item
number two--the binder listed in column "c"),5787, 7920-00-141-5452
(for item number three--the wood handle listed in column "c"), etc.
In the sample DA Form 3161 (turn-in) shown in Figure. 1-11, four
stock numbers are listed, one for each of the items listed on the
form: 8905-00-935-3161 (for item number one--the canned tuna),
8915-00-257-3952 (for item number two--the
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canned corn), 8915-00-616-4818 (for item number three--the canned
wax beans), and 8925-00-128-0565 (for item number four--the shelled
mixed nuts).
(3) Column c - ITEM DESCRIPTION. Enter one or two words
that describe the item requested. Enter the words "Last Item"
after the last entry. For example, in the sample DA Form 3161
shown in Figure 1-10, the items are described in column "c" as a
"Basket, Waste," a "Binder," a " Handle, Wood," a "Marker," a
"Pencil," a "Refill," a "Pen," "Tape," a box of "Towel, Paper," and
"Wax, Floor." In the sample DA Form 3161 (turn-in) shown in Figure
1-11, the items are described in column "c" as "Tuna, Canned, 416,"
"Corn, Canned, Cream Style," "Beans, Wax Canned," and "Nuts, Mixed,
Shelled, No. 10."
(4) Column d - UNIT OF ISSUE. Enter the unit of issue of
each item requested. For example, in the sample DA Form 3161 shown
in Figure 1-10, the units of issue are listed as each (EA), dozen
(DZ), roll (RO), box (BX), and can (CN). In the sample DA Form
3161 (turn-in) shown in Figure 1-11, all four of the units of turnin are listed as can ("cn").
(5) Column e - QUANTITY. Enter the quantity of each item
requested. The quantities shown in column "e" of the sample DA
Form 3161 shown in Figure 1-10 are 5 (for the waste baskets), 3
(for the binders), 2 (for the wood handles), etc. The quantities
shown in column "e" of the sample DA Form 3161 (turn-in) shown in
Figure 1-11 are "14 cn" (for the tuna), "173 cn" (for the corn),
"24 cn" (for the beans), and "6 cn" (for the nuts).
(6) Column f - CODE. Enter the proper issue code from
the code block on the form. Obtain the proper code from the list
of codes shown between blocks 9c and 10 of the DA Form 3161. There
are two codes for issue and four codes for turn-ins. The issue
codes are "I" for "initial issue" and "R" for "replacement." The
turn-in codes are "FWT" for "fair wear and tear," "RS" for "report
of survey," "EX" for "excess," and "SC" for "statement of charges."
(7) Column g - SUPPLY ACTION. In the sample DA Form 3161
shown in Figure 1-10, this space is left blank. The person who
signs for the receipt of the items completes the entry in ink. In
the sample DA Form-3161 (turn-in) shown; in Figure 1-11, the
following entries are entered: "14" (for the tuna), "173" (for the
corn), "24" (for the beans), and "6" (for the nuts).
c. Block 13. The person making the request signs and dates
this block and enters his rank. See Figures 1-10 and 1-11 for
sample entries.
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d. Block 15. When items are issued, the person signing for
the items dates and signs this block, including his rank, as shown
in Figure 1-10. When items are turned in, the person signing for
the items dates and signs this block, including his rank, as shown
in Figure 1-11.
PART D - IMPLEMENT AND MONITOR THE HEADCOUNT
1.
The Headcount System.
The headcount system controls and records subsistence provided by
dining facilities and indicates which personnel are entitled to
dine without reimbursement and which personnel must reimburse the
Army for their meals.
a. Background. Dining facilities are primarily designed to
provide meals to enlisted personnel, including enlisted members of
the USAR, US National Guard (USNG), Air Force Reserves, and Navy
Reserves who are entitled to be subsisted at government expense.
The headcount procedures are governed by the following:
o The signature headcount system is used to record the
signature of each individual authorized to subsist in an
appropriated fund dining facility unless one-line
entries are authorized. One-line entries are entries in
which one person signs for meals for a group of people.
Adding or causing signatures to be added on DA Form 3032
(Signature Headcount Sheet) or altering other dining
facility forms for the purpose of obtaining additional
monetary credits, regardless of purpose, is a violation
of the Uniform Code of Military Justice and will be
cause for investigation and action by the commander.
o Other military and civilian personnel may be authorized
to subsist on a reimbursable basis in dining facilities
when approved by the installation commander. The
Assistant Secretary of Defense (Comptroller) establishes
the rates that are to be charged for each meal to
recover the food cost with a separate surcharge for
operating expenses. The rates are published by
Headquarters, Department of the Army (HQDA)(DALO-TST-F),
Washington, DC 20310-0564, and the amounts to be
collected from each category of diner are based on the
type of meal served and conditions contained in Table of
Meal Rates (Figure 1-12). Whenever new rates are
prescribed, they are posted by he food service sergeant
or contractor on DA Form 4808-R (Table of Meal Rates
(Regular Meal rates)) as depicted in Figure 1-12.
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Figure 1-12.
Completed DA Form 4808-R.
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Figure 1-12.
Completed DA Form 4808-R (Continued).
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b. Brief the Headcounter and Explain the Importance of the
Position. The headcounter is responsible for accurately accounting
for each individual admitted to the dining facility for a meal.
The importance of this duty is emphasized since headcount data are
the basis for Military Personnel, Army (MPA) budgetary actions
prepared by HQDA DC-SLOG. The data also form the basis for
accounting for government property (subsistence) issued to, or
purchased by, each dining facility.
(1) Instructions. Headcounters are usually unit members
chosen from a duty roster. Brief them and give them written
instructions. The briefing and instructions should cover routine
duties and any special situations.
(2) Routine Duties. Headcounters must check all
personnel to ensure that they are authorized to dine in the
facility and that they sign the proper headcount forms. They must
also identify those diners who are required to pay cash for the
meal and collect the correct amount of money. In the briefing and
in the instructions, tell the headcounters how to perform these
tasks. When you brief the headcounters, give them a copy of the
written instructions and the forms that they will need. DA Form
3032 (Signature Headcount Sheet) is used to record the signatures
of diners authorized to take meals without making payments. Issue
a separate DA Form 3032 for each category of diner (permanent,
transient, payroll deduction, common service, reimbursement). DD
Form 1544 (Cash Meal Payment sheet) is used to record cash payments
from diners not authorized to take meals at government expense.
The Table of Meal Rates (Regular Meal Rates) DA Form 4808-R shows
the food cost and any applicable surcharge for each category of
diner. To make the headcounters' job easier, give them a job aid
as part of the written instructions. A job aid is a guide that can
help the user make routine decisions, such as what form to use and
whether to collect a surcharge. Figure 1-13 shows a sample
decision matrix job aid for headcounters. The matrix consists of
five columns labeled, respectively, "If the Authorized Diner Is,"
"In the," "And Can Produce," "Have the Diner Sign," and "Diner
Pays." By reading from left to right across this chart, you can
tell quickly and easily whether the diner (identified in the left
column as "An Enlisted Member," "An Officer," or "A Civilian") must
sign a DA Form 3032 (as a permanent diner, a transient diner, a
member of a common service, or for reimbursement from central or
local sources) or a cash sheet. In addition, you can see at a
glance whether the diner is required to pay and, if so, for what he
is required to pay (food cost only or both food cost and a
surcharge).
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Figure 1-13.
Sample Decision Matrix for Headcounters.
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Example: Suppose that the authorized diner is an officer.
Enter the chart shown in Figure 1-13 at the left
margin and read down this column until you reach the
words "An Officer." Now, read across to the right of
the chart until you encounter the block which is true
regarding the officer: either he is in the "Active
Service" or he is in a "Reserve Component." Assume
that he is in the "Active Service." Continue to read
across the chart to the right. Assume that he can
produce "DD Form 2A (ACT). The next column to the
right advises you that this individual, an officer in
an active service who can produce a DD Form 2A (ACT),
must sign the "Cash Sheet," and the next column to
the right explains that he must pay both the food
cost and (usually) a surcharge.
Procedures vary from installation to installation, so you may have
to revise these categories to fit your needs.
(3) Special Situations. Prepare the headcounters for
special situations. For example, if you expect a group to be
recorded on headcount records with a one-line entry, tell the
headcounters when the group will arrive, who will be in charge, and
how to handle the paperwork. In the sample DA Form 3032 shown in
Figure 1-16, David Martin, E-7, signed for 37 meals for PLC/Class
86-5 (line number six), and Phillip Edney signed for 25 meals for a
Co. A convoy (line 12). These are one-line entries which you
might anticipate and inform your headcounters to expect. If diners
who are not unit members are expected, tell the headcounters how to
record their attendance as well. If possible, give the
headcounters a list of such diners' names. Also give them a list
of the meal card numbers of meal cards which have been reported
lost or stolen. Tell them to confiscate these cards and to notify
the first cook immediately. You cannot anticipate every
contingency, so tell the headcounters to contact the first cook
when situations arise which are not covered in the briefing or the
instructions.
2. Procedures for Individuals Who are NOT Required to Pay Cash for
Meals.
Various individuals are not required to pay cash for meals.
individuals and the procedures to use to account for the
subsistence which they consume are identified below.
These
a. Verify that Each Individual is Entitled to be Subsisted.
Exercise caution to ensure that all diners are routed through the
headcount station. Identify all individuals who enter the dining
facility as to their meal entitlement (for example, basic allowance
for subsistence (BAS), subsistence-in-kind (SIK), and
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per diem). Require them to sign the appropriate headcount form
regardless of whether they consume a full meal or only a portion of
a meal. Also ensure that food service personnel on duty who
subsist in the facility sign the appropriate headcount form and pay
for the meal, as appropriate.
The headcounter ensures that each individual has the right to be
subsisted at your dining facility by checking the individual's
o DD Form 714 (Meal Card Control Book)
o DA Form 428 (Application for Identification Card) for
personnel control facilities only or
o travel orders for verification of entitlement to be
subsisted.
Individuals without a meal card, travel orders, or temporary
identification card show an ID Card (DD Form 2A).
b. Ensure That Diners Sign the DA Form 3032 (Signature
Headcount Sheet). Individuals authorized to be subsisted without
reimbursement sign a DA Form 3032 (Signature Headcount Sheet)
(first name, middle initial, and last name). The headcounter takes
the individual's meal card and enters the meal card number (upside
down) in the appropriate column as shown in Figure 1-16. This
practice enables the headcounter to verify and enter the meal card
number or reservist's or trainee's Social Security number (SSN) on
the DA Form 3202 without constantly turning the Signature Headcount
Sheet around.
Under authorized conditions, Reserve Components (RC) members show a
DD Form 2A(RES)(ID Card) and basic combat and advanced individual
trainees (during the training cycle) show a DD Form 2A and enter
the last four digits of their SSN.
(1) FSS Completes the Heading. Before issuing the sheet
to the headcounters, the Food Service Sergeant completes the
following: Organization, Date, Meal, Service Component, and Diner
Category blocks.
(a) Organization. Enter the full unit designation
and the zip code. Refer to the sample DA Form 3032 shown in Figure
1-14. The organization entered on this sample form is
2/327th Air Assault
Ft Campbell, KY 37040
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Figure 1-14.
Completed DA Form 3032 for Garrison.
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Enter the organization's name, the installation, the state (if the
installation is located in the continental United States (CONUS),
and the complete zip code.
(b) Date. Enter the day, month, and year.
1-14, the date is shown as "18 Sept 86."
In Figure
(c) Meal. Enter an "X" in the appropriate block. In
the sample DA Form 3032 shown in Figure 1-14, an "X" is placed in
the box indicating that the meal served was "Lunch."
(d) Service Component. Enter the abbreviated service
component (back of form) for the personnel who will be signing the
form. In the sample DA Form 3032 shown in Figure 1-14, the
"Service Comp" is "USA" for "United States Army." The reverse side
of DA Form 3032 is shown in Figure 1-15.
(2) Diner Category. Enter an "X" in the appropriate
block. The following abbreviations may be used above the person's
grade to identify the component or the condition which exempts him
from surcharge payment:
o ODS. This category identifies the food adviser,
FSOs, duty officer, and inspectors for sanitation
or preventive medicine subsisting because of duty
requirements.
o CEC--contractor-employed cook.
o CEA--contractor-employed attendant. This category
identifies food service personnel employed by a
contractor.
o C/M--Military Academy cadets or midshipmen. This
category identifies service academy personnel.
o DFP--dining facility personnel. Direct hire cooks
and DFAs (including foreign nationals).
o NPG--nonprofit youth groups (Civil Air Patrol
Cadets, Boy Scouts, Explorers, or similar youth
groups, when extended the privilege of visiting an
Army installation).
o ROTC--Reserve Officer Training Corps. This
category identifies junior and senior personnel.
o YCC--Youth Conservation Corps. This category is
applicable to youth and Young Adult Conservation
Corps personnel sponsored by the Department of the
Interior.
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Figure 1-15.
Reverse Side of DA Form 3032
for Garrison.
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o Cdr--Commander. This category identifies officers
who are commanders or designated representatives of
commanders.
A separate DA form 3032 is used for each category or group within a
category each day. For example, local or central billing is a
group within the reimbursement category. A DA Form 3032 (Signature
Headcount Sheet) is prepared for local billing and a separate one
is prepared for central billing. For those categories not shown,
the category "Other" will be used.
Examples of "Other" categories are KATUSA (Korean Augmentation to
the United states Army) and CLG (Civilian labor Group). The diner
category for the sample DA Form 3032 shown in Figure 1-16 is
"Permanent." Therefore, an "X" is entered in the box which
indicates this category.
(a) Use of Separate Forms Per Category of Diner. DA
Form 3032 (Signature Headcount Sheet) is the basic document to
collect signatures and account for meals served to enlisted
personnel authorized SIK. Normally, a separate DA Form 3032 is
used for each meal and each day. All the diners listed on the
sample DA Form 3032 shown in Figure 1-16 are permanent diners. If
there were another category of diners, such as "Transient," or
"Common Service," then a separate DA Form 3032 would have to be
used to reflect this additional category of diner.
(b) Authorized Exceptions. A separate DA Form 3032
is used for each category (permanent, transient, finance and
accounting officer (FAO) action, common service, central billing,
local billing, and others) subsisted during one meal, unless exempt
as follows. When the total number of signatures (in a category)
for all three meals in one day does not exceed 82, only one DA Form
3032 is required for that day. When fewer than 25 persons in a
category are to be subsisted in one meal, the data for more than
one category can be recorded on one form.
For example, the category of common service includes Active US Air
Force, US Navy, and US Marines. Therefore, if a dining facility
subsisted 18 USAF, 20 USN, and 20 USMC personnel, all members could
be entered on one DA Form 3032 annotated common service. The
headcounter in this case is required to enter the service component
below the meal card number to provide the proper identification of
each diner. In such cases, the headcounter will close out that
portion of the sheet used for breakfast and lunch by entering his
signature and grade, and the date on the next unused line. After
the diner meal is served, all unused lines are lined out as
illustrated in Figure 1-14.
(c) Procedures. The following procedures are
followed when the applicable blocks have been checked, as shown:
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Figure 1-16.
Completed DA form 3032 for Field Feeding.
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- Permanent. Permanent personnel are active
Army enlisted personnel assigned to an organization on the
installation. They are authorized to subsist without orders.
Unused lines are lined out as illustrated in Figure 1-14. When the
form is used in an RC dining facility, "permanent" will be used to
reflect the signatures of personnel who are members of a unit of
that state ARNG or members of a unit in that major U.S. Army
Reserve command (MUSARC) for inactive duty training (IDT) or annual
training (AT). This is the diner category reflected on the sample
DA Form 3032 shown in Figure 1-14.
- Transient. Transient personnel are active
Army enlisted personnel authorized to subsist without reimbursement
to the government at an installation other than the one where they
are assigned and are not authorized per diem. When the form is
used in an RC dining facility, "Transient" will be used to reflect
the signatures of personnel who are members of a unit of that State
ARNG or in that MUSARC and do not require reimbursement.
- Common Service. Common service personnel
(active duty Air Force, Navy, and Marine) sign DA Form 3032 for all
meals consumed. All three branches of service personnel entitled
to receive subsistence without reimbursement to the government may
sign on a single DA Form 3032 when there are 25 or fewer personnel
in each category. In addition, a separate DA Form 3032 is used
each day. When it is determined that the total number of common
service personnel does not exceed 82 for the day, the headcounter
closes out that portion of the sheet used for breakfast and lunch
by entering his signature and grade and the date on the next unused
line. At the completion of the dinner meal, all unused lines are
lined out as illustrated in Figure 1-14, and the headcounter signs
his signature and grade where indicated.
(3) Signature. The headcounter enters his signature, as
normally written, and grade at the conclusion of each scheduled
meal service. The food service sergeant signs after review and
before consolidating the headcount data on DA Form 3033.
(4) Meal Card Number. The headcounter enters the meal
card number for active Army diners who are authorized to eat
without payment. For ARNG or USAR diners, the headcounter enters
the last four digits of their Social Security number, taken from
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Figure 1-17.
Reverse Side of DA Form 3032 for Field Feeding.
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their ID cards. He does the same for diners who are trainees at
basic combat training (BCT) or Advanced Individual Training (AIT).
For transient personnel who are authorized to dine with no
reimbursement, the headcounter enters the diner's validated order
number. The meal card numbers or SSNs are entered upside down.
All unused lines are lined out after the close of the meal by the
headcounter by drawing a straight line from upper left to lower
right for all lines in each column.
For late-served meals, use a new DA Form 3032 and have individual
diners enter their own signatures as stated above. The food
service sergeant or his designated representative lines out all
unused lines immediately after obtaining the signatures. Refer to
the sample DA Form 3032 shown in Figure 1-14. The meal card
numbers begin with the letter "K," followed by six digits. These
numbers are entered upside-down in the "Meal Card Number" column by
the diners. Only the individuals (David Martin, E7, line six, and
Phillip Edney, E6, line 12) who make one-line entries enter
information right-side-up in this column.
(5) Remarks. Enter on each DA Form 3032 any remarks
needed to clarify the headcount data and that provide an audit
trail. When the headcounter is not present and you are feeding
late diners, have a member of the dining facility staff perform
this function. For example, an entry is made in the "Remarks"
block to clarify (15 late diners, change of post guard mounts). In
the "Remarks" block of the sample DA Form 3032 shown in Figure 115, the remark that the "25 box lunches" were made "from in-house
ingredients, memo attached" is entered.
(6) Signature and Grade. The headcounter enters his
signature, as normally written, and grade at the conclusion of each
scheduled meal service. The food service sergeant signs after
review and before consolidating the headcount data on DA Form 3033
(Headcount Record). In the sample DA Form 3032 shown in Figure 115, the headcounter (Dean Miller, E-5) entered his name and grade
in the appropriate block of the form.
(7) Procedures for One-Line Entries in Garrison. The
designated individual in charge of the group or who is picking up
rations makes the one-line entry by
o entering the number of diners being accounted for
and the class number or group identity in the
signature block (as shown in lines six and 12 of
the sample DA Form 3032 illustrated in Figure 114).
o entering his name and grade in the meal card number
block (as shown in Figure 1-14).
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The headcounter physically counts the number of persons subsisting
and confirms the entry annotated by the person in charge of the
group.
c. Procedures for Specialty and Short-Order Dining Facilities.
Headcounters performing duty in short-order or specialty dining
facilities comply with the above procedures. Specialty and
organization dining facilities (operating during extended serving
hours) annotate the headcount form with "The undersigned states
that I have signed for a maximum of only two previous meals this
date."
3. Procedures for Individuals Required to Pay Cash for Meals and
Surcharge.
The following instructions explain how to record data regarding
individuals who are required to pay cash for meals.
a. Definition of Individuals Required to Pay Cash and
Surcharges. The headcounter requires each individual to enter his
signature and grade and the price of the meal being consumed in the
prescribed column of the DD Form 1544 (Cash Meal Payment Sheet).
The surcharge column is used only when a surcharge collection is
required. The food costs and surcharge rates to be collected from
each category of diner for each meal are shown in Figure 1-12.
Military personnel (officers and enlisted) and civilians receiving
per diem are required to pay the surcharge regardless of the type
of meal being consumed ("A" or operational ration or box lunch (in
house ingredients)) or conditions under which the meal is served
(garrison or field). Officers and civilians who are not in a per
diem status pay the surcharge unless they are exempt under one of
the conditions listed below:
o All patients in hospitals.
o Spouses and dependent children of enlisted members in
pay grades El through E4.
o Red Cross personnel.
o Applicants for military academies.
o Members of organized nonprofit youth groups.
o Officer candidates, cadets, and midshipmen, Naval
Reserve Officer Training Corps (AFROTC) students, and
International Military Educational Training (IMET)
students.
o DOD school children in those overseas areas where
alternative student meal facilities are not available.
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o Personnel on official duty who are in hostile fire areas
as designated in accordance with the Military Pay and
Allowances Entitlements Manual, chapter 10, part one or
when these personnel are performing field duty (defined
by Joint Travel Regulations as all duty under orders
with troops operating against an enemy, actual or
potential; or serving with troops participating in
maneuvers, war games, field exercises, or similar types
of operations, and the member is subsisted in a
government mess or with an organization drawing field
rations). Members attending survival training exercises
where they forage for subsistence are considered to have
rations furnished under field conditions.
b. DD Form 1544 (Cash Meal Payment Sheet). This form is
signed by all personnel who do not possess a valid DD Form 714
(Meal Card) or substitute document authorizing them to subsist
without cash reimbursement at the time of consumption.
(1) Heading. Instructions for completing the heading
entries are provided below.
(a) Serial Number.
This block is completed by AG
Printing.
(b) Organization. You, as the Food Service Sergeant,
complete this block prior to issuing the sheet to the headcounter.
It includes the unit and installation designation.
(c) From. You, as the Food Service Sergeant, enter
the last date on which the first meal was sold.
(d) Through. You, as the Food Service Sergeant,
enter the last date on which a meal was sold using this sheet.
(e) Surcharges. Enter the applicable prices
collected by the headcounter for each meal.
o Surcharge Required. See paragraph 3a, above,
for a list of the individuals who are required
to pay a surcharge and for instructions as to
how to enter the surcharge in the appropriate
block of DD Form 1544.
o Surcharge Exempt. The following abbreviations
may be entered above the person's grade to
identify the component or condition exempting
him from surcharge payment:
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- ODS - This category identifies the food
advisor, FSOs, Duty officer, and inspectors
for sanitation or preventive medicine
subsisting because of duty requirements.
- CEC - contractor-employed cook.
- CEA - contractor-employed attendant. This
category identifies food service personnel
employed by a contractor.
- C/M - Military Academy cadets or midshipmen.
this category identifies Service academy
personnel.
- DFP - dining facility personnel. Directhire cooks and DFAs (including foreign
nationals).
- NPG - nonprofit youth groups. This category
is applicable to personnel identified in
paragraph 6-27 of AR 30-1.
- ROTC - Reserve Officer Training Corps.
category includes junior and senior
personnel.
This
- YCC - Youth Conservation Corps. This
category is applicable to youth and Young
Adult Conservation Corps personnel sponsored
by the Department of the Interior.
- Cdr - Commander. This category identifies
officers who are Commanders or a designated
representative of the commander.
(f) Per Diem Surcharges.
Do not enter any data in
these blocks.
c. Maintenance of Cash Collection Sheets. Use the following
guidelines to complete maintain cash collection sheets.
(1) Combining Meals on a Sheet. When a sheet is used for
more than one meal, the headcounter at the conclusion of each meal
enters the date and his signature and grade on the next unused
line. When the entire cash collection sheet is filled, the last
person collecting cash completes the totals on the sheet and signs
in the block entitled "Signature of Last or Only Headcounter."
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(2) Corrections and Changes. Cash overages or shortages
resulting from apparent errors generated while making changes are
explained in the "Remarks" block or on the reverse side of the
form. All strikeovers or erroneous entries on the form are
initialed and fully explained in the "Remarks" block or on the
reverse side by the headcounter.
(3) One-Line Entries. A separate roster is provided to
support a one-line entry on the DD Form 1544 (Cash Meal Payment
Sheet) by special visiting groups. The roster contains a listing
of all individuals by name; grade; amount of reimbursement
involved; and signature of an officer, non-commissioned officer
(NCO), or the senior member of the group. The roster is attached
to the applicable DD Form 1544.
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LESSON ONE
Practice Exercise
The following items will test your knowledge of the material
covered in this lesson. There is only one correct answer for each
item. When you have completed the exercise, check your answers
with the answer key that follows. If you answer any item
incorrectly, study again that part of the lesson which contains the
portion involved.
1.
You are a member of the active Army. You have been directed
to prepare a report of survey for lost subsistence items.
Within how many calendar days subsequent to the discovery of
loss, damage, or destruction must you present a DA Form 4697
(Report of Survey) to the appointing authority?
A.
B.
C.
D.
2.
You prepare a Report of Survey, and you are ready to obtain a
signature in Block 12, the "Affidavit" block. Who signs here?
A.
B.
C.
D.
3.
The
The
The
The
commanding officer.
installation food service officer.
appointing authority or survey officer.
person providing the statement in Block 11.
What types of items require hand receipts whenever they are
issued?
A.
B.
C.
D.
4.
15.
20.
25.
30.
Items with a value over $350.
Property book and durable items.
Items that cannot be easily replaced.
Any items within the unit's own inventory.
You are preparing a hand receipt using DA Form 2062.
your first action?
A.
B.
C.
D.
What is
Enter the block number of the first item.
Enter a description of the first item.
Line out the words "annex number."
Write the words HAND RECEIPT in the top margin.
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5.
You are preparing a DA Form 3161 as a request for issue.
many copies do you prepare?
A.
B.
C.
D.
6.
At least two.
At least three.
At least four.
Enough to meet local needs.
You are preparing a DA Form 3161 as a request for issue.
do you enter in Block 13?
A.
B.
C.
D.
How
What
Nothing.
The date, signature, and rank of the requesting
individual.
The name of the unit requesting supplies.
The name of the commanding officer of the requesting unit.
Situation: You are briefing a new headcounter as to how to conduct
headcount procedures in the dining facility. refer to this
situation to answer questions 7 and 8.
7.
A separate DA Form 3032 (Signature Headcount Sheet) must be
used for each diner category. An example of transient diners
is
A. active Army enlisted personnel assigned to an organization
on the installation.
B. active Army enlisted personnel authorized to subsist at an
installation other than the one to which they are
assigned.
C. active duty members of the Navy, the Air Force, and the
Marine Corps.
D. KATUSA (Korean Augmentation to the United States Army).
8.
When combining meals on a sheet the headcounter uses the same
Cash Meal Payment Sheet for more than one meal. When the
entire cash collection sheet is filled, the last person
collecting cash signs in the "Signature of Last or Only
Headcounter" block and
A.
B.
C.
D.
ensures that the sheet is delivered to you.
totals the cash taken in and the number of diners.
enters the same serial number on the new sheet.
completes the totals at the bottom of the sheet.
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LESSON ONE
PRACTICE EXERCISE
ANSWER KEY AND FEEDBACK
Item
Correct Answer and Feedback
1.
A.
15.
In accordance with AR 735-5, active Army will submit
reports of survey to the appointing authority no later
than the fifteenth calendar day after the date that the
discrepancy is discovered. (Page 5, para 2b(1))
2.
D.
The person providing the statement in Block 11.
The person providing the statement in Block 11 signs in
the signature block. You are responsible for typing the
person's name, grade or rank, and Social Security Number
in the block below the signature block.
(Page 13, para 3b(2)(g))
3.
B.
Property book and durable items.
Hand receipts are required whenever property book or
durable items are issued. The hand receipt lists the
property that has been issued. The signature of a person
on a hand receipt establishes direct responsibility.
(Page 16, para 1a)
4.
C.
Line out the words "annex number."
When you are preparing a hand receipt using DA Form 2062
(Hand Receipt), your first action is to draw a line
through the words "annex number."
(Page 16, para 1a(1)(a))
5.
D.
Enough to meet local needs.
Standards for the preparation of DA Form 3161 as a
request for issue or turn-in do not specify how many
copies should be prepared. Rather, the number depends on
local needs. It is your responsibility to check with
local authorities to ensure that you prepare a sufficient
number of copies. (Page 19, para 1)
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6.
B.
The date, signature, and rank of the requesting
individual.
The requesting individual will date and sign this block.
(Page 24, para 1c)
7.
B.
Active Army enlisted personnel authorized to subsist
at an installation other than the one to which they
are assigned.
Transient personnel are active Army enlisted personnel
authorized to subsist without reimbursement to the
government at an installation other than the one to which
they are assigned and are not authorized per diem
subsistence. (Page 37, para 2b(2)(c))
8.
D.
completes the totals at the bottom of the sheet.
The headcounter's final duties are to sign as the last or
only headcounter and total the various columns.
(Page 42, para 3c(1))
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LESSON TWO
REVIEW ACCOUNTING RECORDS
MOS Manual tasks: 101-524-4100
OVERVIEW
TASK DESCRIPTION:
In this lesson, you will learn to review and ensure the accuracy of
accounting records.
LEARNING OBJECTIVE:
TASKS:
Review and ensure the accuracy of accounting records.
CONDITIONS:
You will be given information from AR 30-1, AR 30-18,
and FM 10-23.
STANDARDS:
Reviewing and ensuring the accuracy of accounting
records will be performed in accordance with AR 30-1,
AR 30-18, and FM 10-23.
REFERENCES:
The material contained in this lesson was derived from
the following publications:
AR 30-1
AR 30-18
FM 10-23
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INTRODUCTION
As The Food Service Sergeant, you are responsible for ensuring the
accuracy of the dining facility or the field kitchen accounting
records. To accomplish this task, you must know about accounting
documents and the source documents from which they are drawn.
1.
General Guidance for Dining Facility Forms.
Follow these general guidelines in completing all forms used for
dining facility administration:
a. Type of Ink. Complete all forms in dining facility
administration with an ink marking device dispensing black, blue,
or blue-black ink (pen or typewriter). The use of erasable ink
pens is not authorized.
b. Corrections.
initial the change.
Draw a single line through the original and
Blocking out devices such as correction fluid or markers are not
authorized.
c. Paper Size and Reproduction of Forms. Ensure that forms
are locally reproduced on 8 1/2-by 11-inch paper if the form
numbers end with an -R.
d. Exceptions to the General Guidelines. The following are
exceptions to the general guidelines stated above:
(1) DA Form 3034 (Production Schedule). DA Form 3034 is
marked with a red-ink marking device to highlight and record
leftover food items which are authorized to be retained in
accordance with Technical Bulletin (TB) MED 530.
(2) DA Form 3980-R (Dining Facility Account Card). DA
Form 3980-R may be completed in pencil, except for the initial
posting, the final figures, and initials entered by the TISO's
representative.
(3) Forms Used by Reserve Components. DA
prescribed in AR 30-1 for use by the RC are changed
marking through inapplicable words and entering the
designator (for example, active Army will be marked
USAR or ARNG entered).
50
Forms
as required by
applicable RC
out and the
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2.
Review Headcount Documents.
The DA Form 3032 (Signature Headcount Sheet) shown in Figures 2-1
and 2-2) is the basic multipurpose document used to account for all
meals served.
a. Review DA Form 3032 (Signature Headcount Sheet). Ensure
that the following information is correctly entered on DA Form
3032.
(1) Verify That Heading Entries are Correct. Refer to
the headings in the sample DA Form 3032 shown in Figure 2-1. The
headings (the blocks labeled "Organization," "Date," "Service
Comp," and the blocks in which the type of meal (breakfast, brunch,
lunch, supper, or dinner) and the status of the dining personnel
(permanent, transient, common service) and the "FAO Action,"
"Reimbursement," and "Other" data are to be entered) must be
accurately completed. In the sample, the heading entries are
correct. Observe that the "Other" blank is filled in with "AIT" to
indicate that the diners were members of an Advanced Individual
Training (AIT) unit.
(2) Review Signatures and Meal Card Numbers. Refer to
Figure 2-1. Each "Signature" line must be signed by the diner.
These lines in Figure 2-1 are correctly signed. Also ensure that
there is a meal card number in the "Meal Card Number" column to the
right of the individual's signature as proof of his entitlement to
the subsistence provided. The meal card number should be written
upside-down so that your headcounter does not have to turn the form
around each time someone signs for a meal and enters his number.
In Figure 2-1, the meal card number entered on line three is not
upside-down as it should be. Make it a point to remind
headcounters that the meal card number should be written upsidedown. In addition, the meal card number on line eight is
incorrect. It has six digits, but AIT personnel use the last four
digits of their Social Security Numbers as their meal card numbers.
(3) Review Any One-Line Entries. The DA Form 3032
(Signature Headcount Sheet) shown-in Figure 2-1 has two one-line
entries: the entry on line six and the entry on line 12. The oneline entry on line 12 is incorrect. It should show the number of
persons for whom meals were picked up by the individual who signed
for the meals. For example, if 25 meals were picked up, the entry
should show "25 Co. A/convoy." One-line entries for more than 25
meals must be made on a separate DA Form 3032.
b. Review DA Form 1544. Use the DD Form 1544 (Cash Meal
Payment Sheet) to record cash collected from individuals subsisted
in dining facilities who are required to reimburse the government
for meals consumed.
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Figure 2-1.
Sample of DA Form 3032.
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When an individual is designated to pick up rations, regardless of
the type, for a group, the designated individual is responsible for
collecting money in advance from each individual required to
reimburse the government for the meal. The individual receiving
the meals gives the cash to you (the Food Service Sergeant), the
contractor, or a designated representative and makes a one-line
entry on the DD Form 1544 for all cash meals.
(1) Verify That Information in the Heading is Correct.
The heading contains blocks for "Serial No,." "Organization or
Dining Facility," and "Inclusive Dates Covered." Ensure that the
information entered in these blocks is correct.
(2) Compare Food Charges and Surcharges with DA Form
4808-R (Table of Meal Rates (Regular Meal Rates)). Compare the
food charges and the surcharges to diners categories to ensure that
these charges are correct. To verify if an error was made, refer
to this document.
(3) Review Grade. Signature, and Dollar Value Columns.
Ensure that these entries are correct. The military diner
abbreviates his rank or grade. The civilian diner enters his
appropriate identification (CIV). Family members or guests of
.military personnel and their family members or guests enter FM.
Retired military personnel enter RET. When required, personnel
authorized to eat a meal without having to pay the surcharge denote
his authorization above his rank, grade, or identification.
(4) Verify That Computations are Correct. Computations
are made to calculate the total dollar values and the total
charges. Ensure that these computations are correct. If there is
a cash difference between the amounts charged and collected, ensure
that this difference is recorded in the appropriate block on DD
Form 1544 Cash Meal Payment Sheet). Show shortages in parentheses.
(5) Verify That Necessary Signatures are Present. Ensure
that the signatures of the commander or food service officer and
the last or only headcounter are present on the DD Form 1544.
c. Review DA Form 3033 (Headcount Record). Use DA Form 3033
(shown in Figure 2-2) to record the total number of persons served
and the data necessary to effect the required reimbursements. As
Food Service Sergeant, you complete all entries except the
Signature/Grade, Commander/FSO. Ensure that only one sheet is used
to record headcount data for each day's operation, including field
feeding supported by garrison under five days in duration.
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Figure 2-2.
Completed DA Form 3033 (Headcount Record)
(Correct Entries).
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(1) Ensure That Source Documents are Included. Use the
DA Form 3033 to summarize the data contained in the DD Form 1544
and the DA Form 3032 for garrison and field feeding. You, as Food
Service Sergeant, or the contractor must ensure that all persons
that were served were counted. Count early and late diners for
each meal served.
(a) Garrison, ARNG, Armory, or USAR. When the DA
Form 3033 is used for garrison, ARNG, armory, and/or USAR center
personnel, review the following information:
o The total number of personnel served in each
category, (permanents, navy reserves, air
force, etc), as extracted from DA Form 3032
and DD Form 1544 (Cash Meal Payment Sheet).
o The amount on the appropriate line and column
on DA Form 3033 and the presence of a
signature. Ensure that only one DA Form 3033
is used each day for a garrison dining
facility.
NOTE:
You need both the DD Form 1544 (Cash Meal
Payment Sheet) and the DA Form 3032 (Signature
Headcount Sheet) to review the DA Form 3033
(Headcount Record.)
(b) Field Feeding. When the DA Form 3033 is used to
record data pertaining to field feeding, review the following
information:
o Ensure that the subsistence support is not for
overnight.
o Ensure that the forms (DA Form 3032 and DD
Form 1544) required for the consolidation of
DA Form 3033 are returned to garrison.
o B-Ration SB 10-495. Ensure that the headcount
served is entered under the column labeled BRation SB 10-495 when the dining facility has
requested and has been issued the menu
(complete or command adjusted) as identified
in SB 10-495 or unitized B-Ration .(as
requested from the depot). Ensure that the SB
10-495 is lined out and enter unitized BRations in the "Remarks" block when unitized
B-Rations are used. The entry for this space
is not correct on the sample DA Form 3033
shown in Figure 2-3. Although unitized BRations were served (as indicated
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by the entry in the "Remarks" block), the SB
10-495 line was not lined out as it should
have been. To correct this entry, line out
the SB 10-495 line.
NOTE:
The sample DA Form 3033 shown in Figure 2-2 is
completed correctly. For the purpose of
instruction, some of the entries in the sample
DA Form 3033 shown in Figure 2-3 are not
correct.
(2) Verify That Heading Entries are Correct. There are
three heading entries for DA Form 3033: "Unit/Organization,"
"Component," and "Date." Verify that each of these headings is
correct.
(a) Unit or Organization: Ensure that the official
unit designation, installation, and zip code are correctly entered.
In the sample DA Form 3032 (shown in Figure 2-3), the unit
designation and the installation are given, but neither the
abbreviation of the state (KY) in which the installation is located
nor the zip code are given. To correct this entry, enter these
missing data. The corrected entry looks like the entry for this
block as shown in Figure 2-2.
(b) Component. Be certain that an "X" marks the
correct block for the unit or organization completing the form.
This entry is correct in both Figures 2-2 and 2-3.
(c) Date. Be certain that the correct date (day,
month, and year) on which the meal was served is entered. This
entry is correct in both Figures 2-2 and 2-3.
(3) Refer to Source Documents to Review the Accuracy of
the Headcount by Ration and by Category. Follow the guidelines
provided below to review the accuracy of the headcount by ration
and category via reference to source documents.
(a) Headings Type Headings. DA Form 3033 (Headcount
Record) has columns labeled "A-ration," "B-ration SB 10-495, "MRE,"
and "T-ration." Ensure that the headcount served is entered in the
correct column by following these guidelines:
o A-Ration. When operating under Army Ration
Credit System (ARCS) or when the dining
facility has requested and has been issued
items from the SB 10-260, to include box
lunches made from in-house ingredients and
field feeding supported by the garrison under
five days, ensure that the headcount served is
entered under the heading of
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"A-rations." These entries are correct in
both Figures 2-2 and 2-3.
Figure 2-3. Sample of a Completed DA Form 3033.
(Headcount Record)(Incorrect Entries).
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o MRE. When the dining facility uses MREs,
ensure that the headcount served is entered in
the "MRE" (Meal-Ready-to-Eat) column. This
entry is correct in both Figures 2-2 and 2-3.
o T-Ration. When the dining facility has issued
or uses unitized T-rations, be certain that
the headcount served is entered under the "Trations" column.
o Blank (Other). Ensure that the headcount
served is entered under this column when the
dining facility has requested and has been
issued or uses other type operational rations
such as box lunches, long-range patrol
rations, food packet assault rations, or
survival rations. When this column is used,
make sure that you, the Food Service Sergeant,
enter the type of ration in the blank space.
If the dining facility uses more than one of
the operational rations listed above, ensure
that the additional ration types are entered
in the "Remarks" block.
(b) Categories. Ensure that the headcount served is
entered under the appropriate meal column (breakfast/brunch, lunch,
dinner/supper) and by the type of ration that was served (A-ration,
B-ration, MRE, T-ration, or other). A headcount can be entered for
more than one type of ration in a specific category. For example,
the category SIK could have entries in "A-ration," the "MRE", and
the "Other" columns for a breakfast meal. These entries are
correct in both Figures 2-2 and 2-3, except that the SB 10-495 line
should be lined out for the unitized B-rations served (Figure 2-3).
(4) Review Totals to Ensure Accuracy. You must ensure
that the totals are correct for both the A-rations and the total
operational rations served. Use these guidelines to ensure the
accuracy of these totals:
(a) Total A-Rations. Ensure that the total headcount
of personnel subsisted as reflected under the "A-ration" column is
entered. In garrison, this total is reflected on line four of DA
Form 2970 (Subsistence Report and Field Ration Request). The total
entered on the sample DA Form 3033 shown in Figure 2-3 is
incorrect. The correct total is shown in this space on the sample
DA Form 3033 shown in Figure 2-2 as 432. Always recount totals to
ensure accuracy.
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(b) Total Operational-Rations. Ensure that the total
headcount of personnel subsisted as reflected under each
"Operational ration" column is entered. In garrison, this total is
reflected, as appropriate, on lines 17, 18, 19, or the "Remarks"
block of DA Form 2970 (Subsistence Report and Field ration
Request). This entry is correct on both the sample DA Forms 3033
shown in Figure 2-2 and Figure 2-3.
(5) Ensure Signatures and Date are Entered. When the
data contained on DA Forms 3033 are used to complete the DA Form
2970 (Subsistence Report and Field Ration Request), the requirement
for the Signature/Grade, Commander/FSO is deleted. Otherwise,
ensure that this requirement is met. Ensure that you have entered
the date that the form is completed. In Figure 2-3, the FSS has
signed in the wrong block. He has signed in the food service
officer's block. Also, the FSO, not the FSS, enters the date in
the "Date" block following the block for the FSO's signature.
3.
Review DA Form 5309-R (Operational Rations and Box Lunches).
Follow these guidelines and procedures to review DA Form 5309-R.
a. Review the Heading to Ensure Correct Entries. The heading
consists of three items: the period, the unit, and the type of
operational data. Use the following guidelines to review these
.items:
(1) Accounting Period. Ensure that the accounting period
in which the transactions take place is entered correctly. Be
certain that all unused lines at the end of the accounting period
are lined out. Ensure that the first entry for the new accounting
period is the "balance carried forward" and that the number of
meals on hand is entered in column "f."
(2) Unit. Make certain that the complete name of the
organization, to include the installation and the zip code, is
entered.
(3) Type of Operational Ration. Make sure that a check
is placed beside the box lunch or the type of operational ration
being issued. Only one type of box lunch or operational ration may
be entered on each form. For example, if a unit issues or receives
MREs and LRPRs, then one form is required to annotate all
transactions regarding MREs and another form is required to
annotate all transactions regarding long range patrol rations
(LRPRs).
b.
Review Columns a Through i to Ensure Correct Entries.
Use the following guidelines and procedures to ensure that the
entries in columns "a" through "i" are correct.
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(1) Column a - Date. Be sure that the date that: the
transaction took place is correctly entered. The term of the
transaction is defined as when the cumulative balance of meals on
hand (column "f") changes. For example, in Figure 2-4, the date
that the transaction on line two took place (4 June 87) is
correctly entered. (DA Form 5309-R is also used for battalion
level operational rations. A sample of a completed DA Form 5309-R
for operational rations (battalion level) is shown in Figure 2-5.
DA Form 5309-R is also used for operational levels at the company
level, as shown in Figure 2-6. Finally, the DA Form 5309-R is also
used for box lunches, as shown in Figure 2-7.
(2) Column b - Meals Drawn. Make sure that the number of
meals drawn from the TISA or supporting dining facility as
reflected on the issue document used to complete the transfer of
control is entered correctly. For example, in Figure 2-4, the
number of meals drawn by Bobby W. Bradley, SFC (FSS), for HHC
3/19th Inf Bn, is correctly entered (line three, column "lb") as
1,308.
(3) Column c - Meals Issued. Ensure that the number of
meals issued to units, groups, activities, or individuals is
entered correctly. For example, the number of meals issued to
James W. Bacon, SFC, of HHC 1/19th Inf Bn, is correctly entered
(line two, column "c") as 1,332.
(4) Column d - Headcount Meals Consumed. Be sure that
the total number of box lunches or operational rations that can be
supported by headcount data only is entered correctly. When this
entry is posted to the form, it is posted on the same line as the
issue. For example, the number of headcount meals consumed by HHC
1/19th Inf Bn is correctly entered (line two, column "d") as 1,293.
(5) Column e - Meals Turned In. Ensure that the number
of operational meals turned in by the requesting units or
individuals is entered correctly. When this entry is posted to the
form, it is posted on a separate line because this is a transaction
and affects the cumulative balance of meals on hand column. In
Figure 2-4, this entry is correctly made for Dining Facility HHC
31st Inf Bn (line six, column "e") as 39.
(6) Column f - Cumulative Balance of Meals on Hand.
Ensure that the balance of meals on hand is entered after each
transaction by adding (meals received) or subtracting (meals
issued) from the previous balance. Figure 2-4 shows correct
entries for the cumulative balance of meals on hand for all the
units and activities.
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Figure 2-4.
Completed DA Form 5309-R for Operational Rations
(Brigade Level).
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Figure 2-5.
Completed DA Form 5309-R for Operational Rations
(Battalion Level).
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Figure 2-6.
Completed DA Form 5309-R for Operational Rations
(Company Level).
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Figure 2-7.
Completed DA Form 5309-R for Box Lunches.
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(7) Column g - Unit, Individual, or Activity Issued To.
Make sure that the name of the unit, group, activity, or individual
and unit receiving the box lunches or operational ration meals is
correctly entered. These entries are correctly made in the sample
DA Form 5309-R shown in Figure 2-4.
(8) Column h - Signature of Individual receiving Meals.
Ensure that the person authorized to receive the meals signs his
name or grade and payroll signature in a legible manner. These
entries are correct in Figure 2-4.
(9) Column i - Issued By. Make certain that the person
who issued the meals enters his initials. Figure 2-4 shows correct
entries.
(10) Column j - remarks. All relevant information
clarifying any transactions or actions taken that are not clear or
that enhance control and audit operational rations and box lunches
(SB 10-540/263) are entered in columns "b" through "f." In Figure
2-4, the "Remarks" block notes, among other details, that the
commander of "CSC, 1/27th Inf Bn was notified of" a "discrepancy
regarding 35 meals" and that a Report of Survey has been filed.
4.
Review the Inventory Documents.
The monthly inventory has the following purposes:
o Assist the FSS in rotating stocks, thus reducing the
spoilage, deterioration, or misappropriation of subsistence.
o Assist in requisitioning only those items needed to meet
menu requirements.
o Assist in identifying items that are excess to requirements
and should be integrated into the menu or returned to the
TISA for credit.
o Alert food service advisory personnel and commanders as to
the efficiency of the operation.
The FSS or a designated representative operating an ARCS account
conducts a physical inventory of all on-hand subsistence on the
last day of each accounting month. When a dining facility is
scheduled to close prior to the end of the accounting month, such
as for a break in the training cycle or an extended holiday period,
the end of the accounting month inventory is conducted on the last
day that the dining facility operates. Additionally, at the
conclusion of each fiscal year, the installation commander
designates an individual to verify the year-end physical
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inventory of all subsistence on hand per the procedures below. The
designated individual verifies the year-end inventory procedures
used by the FSS and the mathematical accuracy of the inventory in
each operational dining facility on the installation. The
designated individual must be present during the inventory process
and is responsible for verifying the quantities of all sensitive
and high-dollar subsistence items as recorded on DA Form 3234-R
(Monthly Inventory Record) and the requirements of DA Form 3234-R,
preparing DA Form 3234-1-R (Inventory Recap Sheet).
a. DA Form 3234-R (Inventory Record). A sample of a completed
DA Form 3234-R (Inventory Record) is shown in Figure 2-8. The
following guidelines for reviewing this form make repeated
references to this figure.
(1) Review the Heading. The heading consists of five
blocks: the "Page No." block, the "No. of Pages" block, the
"Organization" block, the "Month" block, and the "Year" block.
(a) Review the Page Number and the Number of Pages.
Ensure that the form's heading contains both the page number and
the number of pages contained in the document.
(b) Organization. Ensure that the full unit
designation, to include the installation and the zip code, is
entered in the "Organization" block.
(c) Month. Ensure that the accounting month covered
by this inventory record is correctly entered in the "Month" block.
(d) Year. Be certain that the current calendar year
is entered in the "Year" block.
(2) Review Items Inventoried, Prices, and Quantities.
All subsistence on hand is inventoried at the end of the month
after the ingredients for the dinner meal for the last day of the
month have been issued regardless of whether subsistence was issued
for the current or subsequent month's consumption. The only items
excluded from the inventory are operational rations (MRE and LRPR),
open containers (except sensitive and high-dollar items) for
kitchen use, box lunch ingredients, and cooked prepared leftovers.
Ensure that the quantity of items inventoried is entered in ink.
(a) Food Items and Units. Ensure that the items that
are normally carried in the inventory are listed by group. For
example, list such items as a boneless turkey roll and chicken
under "poultry" and list such items as bacon and smoked boneless
ham under "pork," as shown on the form in Figure 2-8.
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Figure 2-8.
Completed DA Form 3234-R.
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(b) Unit Price and Quantity. Ensure that the
quantity of the items being inventoried is entered under the "Qty"
column.
(3) Review the Accuracy of the Computations.
Computations are involved for both the values and the sheet totals
of the inventoried items. Ensure that these computations are
accurate.
(a) Value. Ensure that the unit price times the
quantity equals the value of the inventoried item. For example,
the unit price of one pound of ground beef is $1.19; the value of a
quantity of ground beef which equals 112 pounds is 112 times the
unit price of $1.19 per pound, or $133.28, as shown on the form in
Figure 2-8. Ensure that this value is entered in the appropriate
"Value" block, as shown in Figure 2-8.
(b) Sheet Total. The sheet total is determined by
adding the values of the subsistence items recorded on the
Inventory Record. For example, the correct sheet total for the
subsistence items listed on the sample DA Form 3234-R (Inventory
Record) shown in Figure 2-8 is $1,013.54. This total is
transferred to DA Form 3234-1-R (Inventory Recap Sheet).
b. Review DA Form 3234-1-R (Inventory Recap Sheet). The Recap
Sheet (a completed sample is shown in Figure 2-9) is used to
summarize the dollar value of perishable and semiperishable
subsistence that was inventoried on the last day of the accounting
period. The form is completed by the FSS and is verified by the
FSO or a designated individual for year-end inventory.
(1) Refer to the DA Form 3234-R (Inventory Record) to
Ensure That the Correct Date is Entered. Ensure that the date that
the inventory was taken, as shown on DA Form 3234-R, is entered in
the appropriate block on DA Form 3234-1-R (Inventory Recap Sheet).
(2) Review Page of Pages, Perishables, Semiperishables,
and Total Columns for Accuracy. Ensure that the total number of
pages used to conduct the end-of-the-month inventory are entered
and precede this number with "of." Ensure that additional sheets
are used as continuation sheets when additional recap sheets are
needed.
(3) Review the Accuracy of the Totals Lines and the Grand
Total Block. Ensure that the correct dollar value of each line is
entered (the correct total is determined by adding the total dollar
value of both the perishables and the semiperishables). For
example, in the sample DA .Form 3234-4-R (Inventory Recap Sheet)
shown in Figure 2-9, the correct total is
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entered for lines one through five (which do not have dollar values
for semiperishable subsistence) and for line six. The total for
line six is shown as the sum of the dollar value for the
perishables ($949.94) and the dollar value of the semiperishables
($63.60): $949.94 + 63.60 = $1,013.54.
The sample DA Form 3234-1-R shown in Figure 2-9 also shows the
correct totals for the "Perishables," the "Semiperishables," and
the "Total" columns: $4,972.80, $1,391.50, and $6,364.30,
respectively.
The sample DA Form 3234-1-R in Figure 2-9 also shows the correct
"Grand Total" ($6,364.30) determined by adding the totals for the
perishables and the semiperishables. Obtain the net inventory
value by subtracting the dollar value of the first issue from the
grand total of the current inventory.
(4) Verify That the Appropriate Signatures are Included.
Two signatures are required on the DA Form 3234-1-R: the signatures
of the FSS and the FSO. Both signatures are present in the sample
DA Form 3234-1-R shown in Figure 2-9.
5. Review DA Form 2970 (Subsistence Report and Field Ration
Request).
The DA Form 2970 serves as a ration request and as a feeder report
in garrison operating under ARCS for DA Form 2969-R (Food Cost and
Feeding Strength Summary)(RCS CSGLD-1596).
NOTE: A sample DA Form 2970 is shown in Figures 2-10 and 2-11.
Sections A through C are shown in Figure 2-10. Sections
D through F are shown in Figure 2-11. The discussion of
the guidelines and procedures used to review the DA Form
2970 for completeness and accuracy which follows refers
specifically to Figure 2-10 or 2-11 (or both), as
appropriate to the particular points which are being
discussed regarding the review of the document.
The DA Form 2970 provides the means to report the number of
authorized personnel subsisted in active Army, ARNG and USAR dining
facilities operating under ARCS. These data are used to prepare
budget estimates, to establish funding programs, and to provide
information for developing troop feeding plans.
a. General Instructions. Leave lines on DA Form 2970 which
have no entries blank. Do not annotate with a zero (0) or the word
"none." ARNG and USAR units operating a dining facility complete
the form in the same manner as prescribed for the active Army
component (for example, section C reflects headcount for USAR
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Figure 2-9.
Sample of a Completed DA Form 3234-1-R.
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Figure 2-10.
Completed DA Form 2970.
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Figure 2-11.
Back of a DA Form 2970.
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personnel and section E reflects meals served by the USAR unit to
active Army or other services requiring reimbursement through local
or central billing, as shown in Figure 2-10.
b. Section A. This section reflects the cumulative total of
all the units having assigned or attached enlisted personnel to be
subsisted without reimbursement being supported by an ARCS dining
facility. The method for accurately obtaining or reporting the
data to the dining facility will be by the most expedient means as
determined by the installation commander. RCs complete this
section in the same manner as prescribed above. The only exception
is to place an "X" in the appropriate component ARNG or USAR box,
line two.
(1) General. The DA Form 2970 (Subsistence Report and
Field Ration Request) serves as a feeder report in garrison
operating under ARCS for DA Form 2969-R (Food Cost and Feeding
Strength Summary)(RCS CSGLD-1596).
(2) Specific Parts. Follow the procedures listed below
to ensure that the specific parts of the DA Form 2970 are correctly
completed.
(a) Columns b, c, and d. The dates are applicable to
lines one, two, and four through 18. If two months are involved,
prepare two reports. For example, one report is prepared for the
30th of one month and a second report for the first and second of
the following month.
(b) Line 1, Columns b, c, and d. This line is
completed by active Army units only. The total number of active
Army enlisted personnel assigned or attached to the unit and who
are authorized subsistence in kind (SIK) is entered. Include on
this line enlisted personnel receiving BAS who have initiated a DA
Form 4187 (Personnel Action) to terminate BAS during a specific
period of time for participation in a field exercise. DO NOT
include personnel on temporary duty (TDY) receiving Basic Allowance
for Subsistence (BAS), confined in a confinement facility, or on
emergency or ordinary leave that would prevent them from subsisting
in the dining facility. The data are obtained from the orderly
room, personnel and administration center (PAC), or headquarters of
supported units for the specific dates being reported. Personnel
in a confinement facility are reported by the confinement dining
facility. ARNG and USAR enlisted personnel assigned or attached to
the unit and who are authorized SIK are reported in line two. If
both ARNG and USAR are present, split the block for reporting
purposes. Refer to the sample DA Form 2970. Line .one of this
sample form records the number of active Army enlisted personnel
(assigned and attached) who received subsistence (without being
required to reimburse the Army) on the dates specified.
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(c) Line 2. Columns b, c, and d. This line is
completed by ARNG or USAR units only. After you check the
applicable ARNG or USAR block, enter the total number of assigned
or attached ARNG or USAR enlisted personnel authorized subsistence
in kind (SIK) who are present for duty on specific inactive duty
training (IDT) or annual training (AT) dates within the reporting
period for which a minimum of eight hours of training is scheduled.
Enlisted personnel not in a pay status or present for duty are not
included in these figures even though assigned or attached to the
unit. Active Army enlisted personnel authorized SIK who are
present for duty on specific IDT or AT dates within the reporting
period are reported in line one. No Reserve Component personnel
are entered on the sample DA Form 2970 shown in Figure 2-10.
(d) General Note: Lines 1 and 2: Columns "f" and "g"
on lines indicated are completed in the following manner.
o Column e. Enter the sum of columns "b," "c,"
and "d" for each line. In the sample DA Form
2970 shown in Figure 2-10, this sum is 1,466.
o Column f. Enter the cumulative total from
column "g" of the previous report if the
report is within the same month. For the
first report of the month, make no entry in
this column. In the sample DA Form 2970
(Figure 2-10), the cumulative total is 2,864.
c. Section B. Section B of DA Form 2970 (Subsistence Report
and Field ration request) was previously used to record requests
for field rations. It is no longer used for that purpose. The DA
Form 3294-R (Ration Request/Issue/Turn-In Slip) is now used for
that purpose.
d. Section C. Section C of DA Form 297: 0 (Subsistence Report
and Field Ration Request) is used to record information concerning
headcount data. Ensure that Section C includes the following data.
(1) General. This section is completed by FSS of units
operating dining facilities or in charge of consolidated dining
facilities operating under ARCS.
(2) Specific Parts. Ensure that the. entries for the
specific parts of the DA Form 2970 are completed accurately as per
the guidelines. and procedures provided below.
(a) Columns b, c, and d. Enter the dates as they
were entered in Section A. The dates apply to lines four through
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19. The dates for Section C are the same as those provided for the
other sections (A, B, D, and E) of the DA Form 2970.
(b) Lines 4, 5, and 6, Columns b, c, and d. Enter
the headcount (except operational rations) of all persons served
with or without reimbursement in ARCS dining facilities. Line four
is used by active Army and RC units when subsistence is received
from an Army TISA or other military sources. Line 5 is used by RC
units when unprepared subsistence is purchased from the local
economy. Line five is used by RC units to report headcount. Line
six is used by RC units to report headcount for commercial catered
meals. Do not include in the total headcount when the following
meals are fed:
o Meal, ready-to-eat.
o SM 10-495 "B" rations issued as full menus not
integrated as mandatory issue items in the
menu.
o Food packets, assault.
o Box lunches prepared from SB 10-540 or SB 10263 ingredients.
In the sample DA Form 2970 shown in Figure 2-10, the headcounts are
entered on line four ("Headcount (when subsistence (A-rations) is
obtained from a military issue activity) as follows: 14 (for
breakfast, 9 Oct 86); 420 (for lunch, 9 Oct 86); 340 (for dinner, 9
) ct 86); 33 (for breakfast, 10 Oct 86); 423 (for lunch, 10 Oct
86); 362 (for dinner, 10 Oct 86); 319 (for breakfast, 11 Oct 86);
467 (for lunch, 11 Oct 86); and 362 (for dinner, 11 Oct 86). The
numbers of breakfasts served for the period reported (9, 10, and 11
Oct 86) are added and recorded in column "e" (666, in the sample DA
Form 2970 shown in Figure 2-10). The number of breakfasts
accumulated from the last report for line four of Section C is
brought forward and entered into column "f" (1913, in the sample DA
Form 2970 shown in Figure 2-10). The numbers in columns "e" and
"f" are added to obtain the cumulative total to date, and the
resulting sum is entered into column "g" (2579, in the sample DA
Form 2970 shown in Figure 2-10). The same procedure is applied to
the figures for the lunches and dinners; and other meals (if any)
reported served in this section of the document. In the sample DA
Form 2970 .shown in Figure 2-10, the numbers of lunches served
during the period of the report equal 1310 (line four, column "e");
the numbers ;of lunches accumulated from the last report equals
1210 (line four, column "f"), and the cumulative total number of
lunches equals 2520 (line four, column "g"). In the sample DA Form
297g shown in Figure 2-10, the numbers of dinners served during the
period
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reported equals 1060 (line four, column "e"); the numbers of
dinners accumulated from the last report equals 1026 (line four,
column "f"); and the cumulative total number of dinners equals 2086
(line four, column "g").
(c) Lines 7 and 9 Through 19. All entries on these
lines have been included in headcount, line four, five, or six for
the corresponding date and meal except as noted on lines 17, 18,
19, or in the "Remarks" block for operational rations and box
lunches furnished. In the "Remarks" section of the sample DA Form
2970 shown in Figure 2-11, 300 box lunches (SB 10-540) required for
air reconnaissance and ground troops training in support of "Gold
Eagle" (18 through 30 October 1986) are reported.
(d) Line 7. Enter the number of meals served to
personnel reimbursing the government with cash at the time of
consumption. Enter the figures on the appropriate meal line (B, L,
D, Br, or S) on the dates indicated in Section A. In the sample DA
Form 2970 shown in Figure 2-10, the following numbers were entered:
39 (for breakfast, 9 Oct 86); 62 (for lunch, 9 Oct 86); 28 for
dinner (9 Oct 86); 35 (for breakfast, 10 Oct 86); 53 (for lunch, 10
Oct 86); 31 (for dinner, 10 Oct 86); 43 (for breakfast, 11 Oct 86);
68 (for lunch, 11 Oct 86); and 41 (for dinner, 11 Oct 86). Add the
numbers of types of meals served per day and enter their totals in
line seven, column "e". Next, add the totals reported in line
seven, column "e" to the numbers of meals of the same type
accumulated from the last report (if any) (recorded in line seven,
column "f") to obtain the cumulative total to date for each type of
meal served, and enter these cumulative totals in line seven,
column "g," as explained in paragraph 5d(2)(b), above.
(e) Line 8, Columns b, c, and d. Enter the number of
transient personnel reimbursing the government through finance and
accounting office (FAO) action (payroll deduction, BAS recoupment)
procedures. When operational rations or SB 10-540/263 box lunches
have been served to personnel paying payment through finance and
accounting office (FAO) action, do not include the headcount on
lines four, five, and six. However, enter data in line 19. In the
sample DA Form 2970 shown in Figure 2-10, the following entries are
made: 2 (for lunch, 9 Oct 86); 3 (for lunch, 10 Oct 86); and 1 (for
lunch, 11 Oct 86). Enter the totals for columns "e," "f," and "g"
as per the instructions in paragraph 5d(2)(b), above.
e. Section D. Section D of DA Form 2970 (Subsistence Report
and Field ration request) is used to record information concerning
common service feeding. Ensure that Section D includes the
following data.
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(1) General. This section provides for reporting meals
furnished to personnel of other military services on a common
service basis without reimbursement. Identification of personnel
authorized to be served from military services other than active
Army is contained in AR 600-38. Make separate line entries for
each component by service. The count of meals reported in this
section is included on line four, five, or six.
(2) Specific Parts: Lines 10 Through 12, Columns b, c,
and d. The breakfasts, lunches, dinners, brunches, and suppers
served to authorized personnel of other services are entered on the
appropriate lines of this section. Annotate column "a" of the
appropriate line to indicate service and component--for example, US
Marine Corps and US Air Force. In this section, report meals
served to Allied Forces during small unit training exercises under
AR 350-11. Indicate the name of the supported allied country in
column "a." Line 10 of Section D of the sample DA Form 2970 shown
in Figure 2-11 bears the following entries: 5 (for breakfast, 9 Oct
86); 18 (for lunch, 9 Oct 86); 12 (for dinner, 9 Oct 86); 9 (for
breakfast, 10 Oct 86); 13 (for lunch, 10 Oct 86); 21 (for dinner,
10 Oct 86); 11 (for breakfast, 11 Oct 86); 26 (for lunch, 11 Oct
86); 21 (for dinner, 11 Oct 86). For each line, add columns b, c,
and d and enter the sum in column e, Enter the totals in columns
"e," "f," and "g" as per the instructions in paragraph 5d(2)(b).
f. Section E. Section E of DA Form 2970 (Subsistence Report
and Field Ration Request) is used to record information concerning
meals served which require reimbursement. Ensure that Section E
includes the following specific data.
(1) General. This section provides for reporting meals
served to personnel of another service component and other
authorized personnel for which reimbursement (central or local)
must be made.
(2) Specific Parts: Lines 13 Through 16, Columns b, c,
and d. Enter, by separate service component, country (Military
Assistance Program (MAP)), or program, the number of meals served
for which reimbursement through central or local billing is
required. The FSS enters the headcount by type of meal served:
Brunch (BR)/Breakfast (B), Lunch or Supper (S)/Dinner (D). This
method is used to complete columns "b," "c," "d," "e," "f," and
"g." If operational rations are served to the above categories,
they are entered in the "Remarks" section (by ration type, i.e.,
USAR 46 MRE, 10 PA). When additional space is required, use a
continuation sheet. ARCS dining facilities receiving support from
an Army TISA or from sources other than Army sources report data as
follows:
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(a) Central Billing. Personnel of components for
whom reimbursement is to be accomplished by central billing are
prescribed in paragraph D-4a(5)(b)1 of AR 30-1. The action
required at dining facility level to effect reimbursement is to
list the total number of breakfasts, lunches, dinners, brunches,
and suppers by service and component.
(b) Local Billing. Personnel of programs for whom
reimbursement is to be accomplished by local billing are
o Military Assistance Program (MAP).
(identified by country).
personnel
o U.S. Coast Guard personnel.
o Labor service personnel.
o Civilian food service attendants (KP).
o Canadian, British, Italian, and German Army
personnel.
In addition to listing the total number of breakfasts, lunches,
dinners, brunches, and suppers by program, furnish the following
data as requested by the servicing finance and accounting office
(FAO) for billing to the installation or activity concerned:
o Data required from DA Form 3032 (Signature
Headcount Sheet).
o Other data that may be indicated by the
servicing finance and accounting office (FAO).
In the sample DA Form 2970 shown in Figure 2-11, the following data
are entered in Section E: 5 (for brunch/breakfast, 9 Oct 86); 10
(for lunch, 9 Oct 86); 9 (for dinner, 9 Oct 86); 9 (for
brunch/breakfast, 10 Oct 86); 12 (for lunch, 10 Oct 86); 8 .(for
dinner, 10 Oct .86); 61 (for brunch/breakfast, 11 Oct 86); 9 (for
lunch, 11 Oct 86); and 11 (for dinner, 11 Oct 86). The types of
meals are added and reported in line 13, column "e." The numbers
of each type of meal accumulated from the last report (if any) are
entered into line 13, column "f" and added to the totals reported
in column "e" to obtain the cumulative total for each type of meal
served (line 13, column "g"), as per the instructions in paragraph
5d (2).(b), above.
g. Section F. Section F of DA Form 2970 (Subsistence Report
and Field Ration Request) is used to record information concerning
operational ration/box lunches data. Ensure that Section F
includes the following information.
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(1) General. This section provides for the reporting of
operational rations or box lunches (SB 10-540 or SB 10-263)
furnished to SIK personnel, sold for cash, furnished to personnel
reimbursing the government through finance and accounting office
(FAO) action or requiring reimbursement through billing (central or
local).
Enter total headcount by the type of ration (box lunch (B/L), MRE
or Other (LRPR, assault, survival, etc.). When using the "Other"
line, enter the type of ration used (when more than one other type
of operational ration is used, enter the additional data in the
"Remarks" block) for each reporting day. This headcount is not
included on line four, as the dining facility was not charged, and
did not receive credit for, these meals on its account card.
(2) Specific Parts. Follow the procedures explained
below to ensure that the specific parts are correctly completed.
(a) Line 17, Columns b, c, and d. Enter the total
number of operational rations or box lunches (SB 10-540 or SB 10263) or other types of operational rations furnished to SIK
personnel. In the sample DA Form 2970 shown in Figure 1-11, the
following entries are made: 25 (for B/L, 11 Oct 86); 61 (for MRE, 9
Oct 86); 39 (for MRE, 10 Oct 86); and 36 (for MRE, 11 Oct 86).
Enter the totals in line 17, columns "e," "f," and "g" as per the
instructions in paragraph 5d(2)(b), above.
(b) Line 18, Columns b, c, and d. Enter the total
number of operational rations and box lunches from SB 10-540 or SB
10-263 or other type of operational rations sold for cash. In the
sample DA Form 2970 shown in Figure 2-11, these entries are made:
10 (for MRE, 9 Oct 86), 15 (for MRE, 11 Oct 86); 8 (for MRE, 11 Oct
86). Calculate the totals in line 18, columns "e," "f," and "g,"
as per the instructions provided in paragraph 5d(2)(b), above.
(c) Line 19, Columns b, c, and d. Enter the total
number of operational rations or box lunches (SB 10-540 or SB 10263) or other types of operational rations furnished to personnel
reimbursing the government through finance and accounting office
(FAO) action. In the sample DA Form 2970 shown in Figure 2-11,
these entries are recorded: 24 (for MRE, 9 Oct 86); 26 (for MRE, 10
Oct 86); and 24 (for 11 Oct 86). Calculate the totals for line 19,
columns "e," "f," and "g," as per the instructions in paragraph
5d(2)(b), above.
h. Corrections. When it is necessary to submit corrected
headcount or other data to the TISO, prepare a separate Subsistence
Report and Field Ration Request (DA Form 2970) that reflects all
the correct data by completing all blocks, columns,
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or lines. "Corrected Copy" is put at the top and bottom of the DA
Form 2970 on both sides of the form. The circumstances causing the
change are explained in the "Remarks" block of the corrected DA
Form 2970 by the FSS. After reviewing the corrected copy, the
commander or FSO signs the DA Form 2970. The FSS
o Attaches the corrected DA Form 2970 Subsistence Report and
Field Ration Request) to the original.
o Attaches all documents associated with, or causing, the
changes.
o Submits all documentation to the installation food adviser
for review and approval.
o Submits the corrected copy and original DA Form 2970 to the
TISO once the corrected copy has been approved by
installation food service.
o Files the original and corrected DA Forms 2970, affixed to
one another.
6.
Review DA Form 3034 (Production Schedule).
The DA Form 3034, shown in Figure 2-12, is used by the FSS or
contractor to provide written guidance to food service personnel on
menu preparation and meal service and for the routine documentation
of subsistence items used in meal preparation. For detailed
guidance in preparing DA Form 3034, see the instructions provided
below.
a. Ensure the Blocks in the Heading are Correctly Entered.
Six entries are made in the heading of DA Form 3034 (Production
Schedule): "Date," "No. to Prepare," "No. Served," "Organization,"
"Serving Period," and type of meal. Ensure that the information in
these blocks is correct.
(1) Date. Enter the date that the meal is to be served.
In the sample DA Form 3034 shown in Figure 2-12, the date entered
in this block is 7 May 87.
(2) Number to Prepare. The estimated number of diners
expected to be served for the meal is entered in the "No. to
Prepare" blank. In the sample DA Form 3034 shown in Figure 2-12,
the number to prepare is shown as 200.
(3) Number Served. The number of diners who actually
were served is entered in the "No. Served" block. Refer to the
Headcount Record (DA Form 3033) to obtain the actual number served.
In the sample DA Form 3034 shown in Figure 2-12, the number served
is shown as 201.
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Figure 2-12.
Completed Production Schedule, DA Form 3034.
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(4) Organization. The official unit designation and
installation must be entered in the "Organization" block. In the
sample DA Form 3034 shown in Figure 2-12, the organization is
reported as "HHC 4/64th ADA Ft Carson, CO 80916."
(5) Serving Period. The time that the serving is to
begin and the time that the serving line is scheduled to close are
entered in this block. In the sample DA Form 3034 shown in Figure
2-12, the serving period is shown as beginning at 1630 and ending
at 1800 hours.
(6) Type of Meal. To indicate which meal was served, an
"X" is entered in the appropriate brackets: B (breakfast), L
(lunch), or D (dinner); in addition, enter an "X" to indicate a
short order (S/O) or a box lunch (B/L) if served. The sample DA
Form 30.34 shown in Figure 2-12 shows the type of meal served as
dinner.
b. Spot-check the Accuracy of Columns a Through h. Use the
following procedures and guidelines to review the accuracy and
completeness of columns "a" through "h."
(1) Column a - Person Assigned. Column "a" shows the
"Person Assigned" to prepare each menu item listed in column "b,"
which shows the menu item. For example, in the sample DA Form 3034
shown in Figure 2-12, Jones is the person assigned to cook the
baked stuffed pork chops, the roast beef, and the natural pan
gravy.
(2) Column b - Menu Items. All items to be prepared
and/or served during the meal are entered in this column.
Additional items required during the meal to subsist unexpected
diners are entered in the same manner as the regularly scheduled
menu items. Leftovers, authorized according to TB MED 530, to be
served as a menu item are entered in red ink. See the sample DA
Form 3034 shown in Figure 2-12 for examples.
(3) Column c - Recipe, SOP, or Master Menu Note (Number).
Column "c" indicates the "Recipe, SOP, or Master Menu Note." In
this column, the recipe, SOP, or master menu note (number) used by
the cook to prepare the product is entered. If the recipe is from
a source other than the TM 10-412, this source is stated in column
"h." Examples: Betty Crocker, Better Homes and Gardens, or
Culinary Encyclopedia Cook Books. See column "c" of the sample DA
Form 3034 shown in Figure 2-12 for examples of recipe citations.
(4) Column d -·Estimated Portions to Prepare. Column "d"
shows the "Estimated Portions to Prepare." Enter the portions of
each product to be prepared in column d. For example, for the
"Baked stuffed pork chops" (line one) recorded
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on the sample DA Form 3034 shown in Figure 2-12, column "d" shows
100 as the estimated number of portions to prepare. Do not enter
recipes, weights, or measures in this column. Do not enter
portions to prepare for items that are normally self-service and
have no preparation time. Examples: milk, crackers, jams, jellies.
(5) Column e - Preparation and Cooking Time. In column
"e," enter the time that the cook is to begin weighing, peeling,
measuring, or beginning to work on some phase of production.
Cooking times are reflected on recipes. For example, for the 100
"Baked stuffed pork chops" listed on line one of the sample DA Form
3034 shown in Figure 2-12, the preparation and cooking time
provided in column "e" is 1400 hours. This is the time that the
cook begins to prepare the food items. The time entered here is
based upon the amount of preparation time required by the recipe
card to prepare the food, and the time that the food is to be
served.
(6) Column f - Portions Actually Prepared. In column
"f," indicate the portions actually used. For products prepared
using the TM 10-412 series or approved recipes, the portion size
actually served, the weights or measures actually used, and the
waste during preparation and cooking have a bearing on the number
of portions actually prepared. Therefore, this column will not
necessarily reflect the same entries as those made in column "d."
(7) Column g - Leftovers and Discards. The amount of
food (in portions) to be retained or discarded immediately after
each meal is entered in column "g." Items to be retained and
incorporated into subsequent menu entree items are entered in red
ink, while those food items to be discarded are entered in black or
blue/black ink. For example, of the 100 "Baked stuffed pork chops"
prepared, two were left over, according to the sample DA Form 3034
shown in Figure 2-12.
(8) Column h - Special Instructions. In this column,
specific instructions regarding a product, such as a recipe
variation or deviation, change in portion size if other than stated
on the recipe card, or serving instructions, are entered. For
example, column "h" of line two of the sample DA Form 3034 shown in
Figure 2-12 makes note of the fact that 20 pounds of the "Roast
beef" shown in column "b" of this: line are to be medium cooked,
while another 20, pounds are to be cooked until they are well-done.
Whenever a product is listed as an assortment in column "b," such
as assorted breads or assorted fresh fruits, the type and amount
are entered. For example, column "b" of Figure 2-12 shows
"assorted relish trays," listing the type of assortment (relish
trays) and the amount (100). These entries must be made for
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audit purposes. Column "h" also indicates (red ink) the
disposition of all leftovers indicated in column "g."
(9) Signature and Grade Line. The signatures of the Food
Service Sergeant, the shift leader(s), and the food service officer
are required in accordance with the following directions:
(a) Food Service Sergeant. The FSS signs the form
prior to its being posted. When more than one form is used for a
meal, each form is signed. In the sample DA Form 3034 shown in
Figure 2-12, "Bobby W. Bradley, SFC," appears as the signature and
grade of the food service sergeant.
(b) Shift Leader. At the completion of each meal and
after entering the disposition of the leftovers (column "g"), the
portions actually prepared (column "f"), or any other column as
required by the FSS, the shift leaders sign their names and enter
their grades. In the sample DA Form 3034 shown in Figure 2-12,
"Phillip E. Edney, SSG," appears as the signature and grade of the
shift leader.
(c) Food Service Officer. Twice monthly, as a
minimum, the FSO verifies the completeness of all forms. When he
is satisfied that all entries (since the previous review) on all
production schedules are complete, the FSO enters his signature and
grade on all sheets. In the sample DA Form 3034 shown in Figure 212, "Robert C. Taylor, CPT," appears as the name and grade of the
food service officer.
7. Review DA Form 3034-1 (Sensitive and High Dollar Item
Disposition).
DA Form 3034-1 (shown in Figure 2-13) is used to record information
concerning high-dollar value items. Ensure that this form is
completed accurately, in accordance with the following
instructions.
a. Review Blocks in the Heading. There are three blocks in
the heading of DA Form 3034-1 (Sensitive and High Dollar Item
Disposition). Two bear titles ("Date" and "Organization"), and the
third allows the type of meal served to be designated. The date
entered in the "Date" block is the date that the meal items are to
be served. The official unit designation and installation are
entered in the "Organization" block. An "X" is entered in the
appropriate block to indicate the type of meal served. For shortorder or box lunches, an "X" is also entered in the "B/L" or the
"S/O" blank, respectively.
Ensure that these data are correctly entered.
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Figure 2-13.
Completed DA Form 3034-1.
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b. Review the Accuracy of Columns a Through f. Use the
following guidelines and procedures to review columns "a" through
"f" for accuracy and completeness.
(1) Column a - High-Dollar Value Items. In this column,
enter those items which are in the 8905 FSC (See C8900SL). In
addition to meat, fish, and poultry, coffee and commercial pastries
are entered. If a menu item such as lasagna is listed on DA Form
3034 (Production Schedule), the entry in this column is "ground
beef." Additional high-dollar value items used to support the meal
served, such as backup items, are annotated in accordance with the
instructions provided below. The sample DA Form 3034-1 shown in
Figure 2-13 lists "pork slices," "oven roast," "bacon," and
"coffee" in column "a" as high-dollar value items.
(2) Column b - Estimated Raw Quantity to Prepare. The
weight or quantity that corresponds to the portions to prepare, as
taken from the TM 10-412 (recipe card) for all items in column "a"
are entered in column "b." Column "b" of the sample DA Form 3034-1
shown in Figure 2-13 shows 35 pounds of pork slices, 40 pounds of
oven roast, three pounds of bacon, and two and one-half pounds of
coffee.
(3) Column c - Raw Ingredients Issued/Drawn. For the
initial issue, the actual weight or measure of each product that
was issued or drawn from stock is entered. Column "c" of the
sample DA Form 3034-1 shown in Figure 2-13 shows raw ingredients
issued/drawn in the following amounts: 37 pounds (pork slices), 43
pounds (oven roast), three pounds (bacon), and three pounds
(coffee).
(4) Column d - Raw Ingredients Returned to Stock. The
quantity (in units of issue) which was not used and which was
returned to stock is entered in this column. Column "d" of the
sample DA Form 3034-1 shown in Figure 2-13 shows raw ingredients
returned to stock for only one item listed in column "a" 1/2 pound
of coffee.
(5) Column e - Raw Quantity Actually Used. The quantity
(in units of issue) of all high-dollar value items actually used to
serve the meal, to include additional quantities required during
the meal, is entered in this column. Column "e" of the sample DA
Form 3034-1 reflects the following amounts of raw quantities
actually used: 37 pounds (pork slices), 43 pounds (oven roast),
three pounds (bacon), and three pounds (coffee).
(6) Column f - Comments. Any comments pertaining to
high-dollar and sensitive items that clarify accountability, such
as seconds served or where a column ("b," "c," or "e") has been
left blank, are entered here, together with the reason for the
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action. Column "f" of the sample DA Form 3034-1 shown in Figure 213 shows the comment that five "portions" of pork slices were
"served as seconds."
c. Ensure That the Appropriate Signatures are Entered. The
signatures of the Food Service Sergeant, the shift leader(s), and
the food service officer are required, in accordance with the
following directions:
(1) Food Service Sergeant. The FSS completes the heading
and columns "a" and "b" and signs the DA Form 3034-1 (Sensitive and
High Dollar Item Disposition) and enters his grade before posting
it. "Bobby W. Bradley, SFC," is shown on the sample DA Form 30341 shown in Figure 2-13 as the signature and grade of the food
service sergeant.
(2) Shift leader. At the completion of each meal and
after pertinent data in columns "c," "d," "e," and "f" are entered,
the shift leader signs and enters his grade. The shift leader
("Phillip E. Edney") and his grade (SSG) are shown on the sample
DA Form 3034-1 shown in Figure 2-13.
(3) Food Service Officer. The FSO verifies the
completeness of all forms (since the previous review) before
signing his name and entering his grade. He must do so twice each
month as a minimum. The food service officer is identified by name
("Robert J. Taylor") and grade (CPT) on the sample DA Form 3034-1
shown in Figure 2-13.
8.
Review the Receiving Documents.
Review the following receiving documents, using the procedures
explained below:
o DA Form 1687 (Notice of Delegation of Authority--Receipt for
Supplies)
o DA Form 3294-R (Monthly Inventory Record)
o DA Form 3161 (Request for Issue or Turn-In)
o DA Form 3294-R (Ration Request for Theater of Operations)
a. Review DD Form 577 (Signature Card). DD Form 577
(Signature Card) identifies. dining facility personnel who are
authorized to sign requisitions and receipts. Ensure that this
form is kept up to date. When authorization is changed, a new
form must be prepared and a signed copy provided to your
supporting supply activity. For example, if a person is to be
withdrawn, another DD Form 577 is prepared. The same person will
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not be authorized to sign both requisitions and receipts.
2-14 provides a sample DD Form 577.
Figure 2-14.
Figure
Sample of a Completed DD Form 577.
b. Requisition Forms. Under ARCS, you request food on an
itemized machine printout, a preprinted DA Form 3294-R (Field
Ration Issue Slip), a DA Form 3161 (Request for Issue or Turn-In),
or a maximart or minimart shopping list (Figures 2-15 and 2-16).
(1) DA Form 3294-R (Field Ration Issue Slip). This form
is used to request rations requirements, as a receipt for issues,
to transfer rations to training site, units or home stations, and
to turn in unopened T and B Rations modules or boxes or MREs, and
loose semiperishable A and B Ration components.
To request rations, complete the DA form 3294, as shown in Figure
2-15 listing quantities of all items required. Adjust quantities
to use and incorporate on-hand residuals when possible, but give
primary consideration to menu variety and nutrition.
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Figure 2-15.
Completed DA Form 3294-R.
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Figure 2-16.
DA Form 3161 Completed as a Requisition.
Prepare a minimum of three copies of the DA Form 3294. The
originator retains copy number 3 and forwards copies 1 and 2 to the
supporting supply point. Complete only the blocks indicated.
c. Recording the Receipt of Goods. Record the receipt of
goods received from TISA with minimart, maximart, or unit pickup,
items issued by weight, and items received from commercial vendors
in accordance with the instructions which follow,
(1) Receipt from TISA. Ensure that items received from
TISA are received as per the following guidelines.
(a) Serviced by TISAs with Minimart, Maximart, or
Unit Pickup. The receiving function of subsistence is accomplished
only at the dining facility, not at the TISA, for dining facilities
that are serviced by TISAs with mini or maxi mart or unit pick-up
service. The second block on the issue and receiving document is
completed by the person receiving subsistence at the receiving
point in the dining facility per AR 30-18.
(b) Items Issued by Weight. When subsistence items
are received, quantities are to be verified and inspected for
condition by authorized receiving personnel only. The quantities
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received are counted or weighed at the receiving point to ensure
that the quantities received agree with those shown on the issue
document. Items issued to the dining facility by weight are
verified at the receiving point on scales before being accepted.
Discrepancies are corrected on the spot and entries on the issue
document are changed to reflect the quantities actually received.
Changes are made in coordination with TISO or an authorized
representative.
(c) Retention of Receipts. After the issue is
completed and the forms signed by an authorized receiving
representative of the dining facility, a signed copy of the issue
document is retained for the dining facility files. The FSS is
responsible for those subsistence items until they are converted
into products for meal services, consumed, or disposed of.
(2) Receipt from Commercial Vendors. The commander
reviews quarterly the receiving practices actually in use in the
dining facility operation. This review is unannounced and is
conducted at the receiving point in the dining facility during the
receipt of subsistence and ensures that
o An accurate comparison of items issued versus items
actually received is accomplished upon receipt.
o Discrepancies upon the completion of the comparison
of items issued versus items actually received are
corrected on issue documents by receiving
personnel.
o All receiving documents have a receipt signature.
o The signature of the person verifying receipt is
authorized to receive subsistence. Ensure that DD
Form 577 is posted in the receiving area or
maintained in the dining facility files.
o Quantities actually received are those listed on
the delivery ticket.
o Delivery tickets are receipted and signed only by
designated dining facility receiving personnel.
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LESSON TWO
Practice Exercise
The following items will test your knowledge of the material
covered in this lesson. There is only one correct answer for each
item. When you have completed the exercise, check your answers
with the answer key that follows. If you answer any item
incorrectly, study again that part of the lesson which contains the
portion involved.
1.
As you review a DD Form 1544 (Cash Meal Payment Sheet), you
suspect that an error was made on the surcharges for one of the
meals. To verify whether an error was made, you refer to what
document?
A.
B.
C.
D.
2.
DA
DA
DA
DA
Form
Form
Form
Form
3033 (Headcount Record).
3161 (Request for Issue or Turn-In).
3234-R (Inventory Record).
4808-R (Table of Meal Rates (Regular Meal Rates)).
Refer to Figure 2-17. As you review DA Form 3033 (Headcount
Record), you quickly scan the heading. Which is the correct
entry for the unit/organization?
A. 2/327th Air A.
KY 37040.
B. 2/327th Air assault
Fort Campbell, KY 37040.
C. 2/327th Air assault
Fort Campbell.
D. 2/327th Air Assault
Fort Campbell, KY.
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Figure 2-17.
Sample of DD Form 3033 (Headcount Record).
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Figure 2-18.
Completed DA Form 3234-1-R.
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3.
Refer to Figure 2-18. As you review DA Form 3234-1-R (Monthly
Inventory Recap Sheet), you find an error in the PERISHABLES
column. This total should be
A.
B.
C.
D.
4.
You made a change in the PERISHABLES total and changed the
total in the TOTAL column. What is the new GRAND TOTAL?
A.
B.
C.
D.
5.
$4,139.10.
$4,892.80.
$4,995.08.
$5,003.52.
$4,995.08.
$5,003.52.
$6,284.30.
$6,313.26.
What is the new NET INVENTORY VALUE?
A.
B.
C.
D.
$2,285.38.
$2,313.26.
$2,359.87.
$2,467.29.
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LESSON TWO
PRACTICE EXERCISE
ANSWER KEY AND FEEDBACK
Item
1.
Correct Answer and Feedback
D.
DA Form 4808-R (Table of Meal Rates (Regular Meal Rates))
DA Form 4808-R lists both meal rates and surcharges. Any
doubts concerning these charges can be resolved by checking
this document. (Page 53, para 2b(2))
2.
B.
2/327th Air Assault
Fort Campbell, KY 37040
Choice B illustrates the correct entry on DA Form 3033
(Headcount Record) for the unit/organization.
(Page 56, para 2c(2)(a))
3.
B.
4,892.80.
the correct total for the perishables column is $4,892.80.
(Page 68, para 4b(3))
4.
C.
6,284.30.
The correct GRAND TOTAL is now $6,284.30.
(Page 69, para 4b(3))
5.
A.
$2,285.38.
The new NET INVENTORY VALUE is $2,285.38.
(Page 69, para 4b(3))
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