Sales Commissary Operation

[Sales Commissary Operation]
[From the U.S. Government Publishing Office, www.gpo.gov]

Document Reserve

NON-CIRCULATING
DEPARTMENT OF THE ARMY TECHNICAL MANUAL
SALES
COMMISSARY
OPERATION
NORTH TEXAS STATE TEACHERS COLLERE LIBRARY
DEPARTMENT OF THE ARMY
JUNE 1948

DEPARTMENT OF THE ARMY TECHNICAL MANUAL
T M 10-215
This manual supersedes TM 10—215, 1 November 1944, including C 1, 28 June 1945; C 2, 14 August 1945; C 3, 1 October 1945; C 4, 3 November 1945; C5, 18 November 1946
SALES
COMMISSARY
OPERATION
DEPARTMENT OF THE ARMY
JUNE 1948
For sale by the Superintendent of Documents, U. S. Government Printing Office Washington 25, D. C.
DEPARTMENT OF THE ARMY Washington 25, D. C., 24 June 1948
Technical Manual 10-215, Sales Commissary Operation, is published for the information and guidance of all concerned.
[AG 300.7 (18 Nov 47)]
By order of the Secretary of the Army:
Official :
EDWARD F. WITSELL
Major General
. The Adjutant General
OMAR N. BRADLEY
Chief of Staff, United States Army
Distribution :
Army:
Adm Sv (2) ; Tech Sv 10 (100), 14 (10) ; AFF (5) ; OS Maj Comd (5) ; Base Comd (5) ; MDW (6) ; A (ZI) (20), (Overseas) (5) ; FC (5) ; USMA (20) ; Sch (2) except 10 (150), 14 (300) ; Food Sv Sch (10) ; ROTC (2) ; QM Mark Ctr (5) ; SPECIAL DISTRIBUTION.
Air Force:
USAF (5) ; USAF Maj Comd (5) ; USAF Sub Comd (5) ; BU (5). For explanation of distribution formula see TM 38-405.
ii
CONTENTS
Paragraph
CHAPTER I. GENERAL____________________________________________________________ 1-7
CHAPTER 2. OBTAINING SUBSISTENCE SUPPLIES
Section 1. Determining Requirements 8-14
II. Sources of Subsistence Supplies____________________________________ 15-36
CHAPTER 3. WAREHOUSING SUBSISTENCE SUPPLIES___________________________________ 37-41
CHAPTER 4. DISPOSING OF SUBSISTENCE SUPPLIES
Section I. Issuing Field Rations______________________________________________ 42-46
II. Issuing Special-Type Rations_________________________________________ 47-50
III. Transferring Subsistence Supplies 51-54
IV. Obtaining Reimbursement for Meals Sold_______________________________ 55-57
V. Selling Subsistence Supplies________________________________________ 58-72
VI. Handling Garrison Ration Sales 73-76
CHAPTER 5. ACCOUNTING FOR SUBSISTENCE SUPPLIES
Section I. Accounting for Charge Sales________________________________________ 77-79
II. Accounting for Cash Receipts________________________________________ 80-81
III. Accounting for Transfers____________________________________________ 82-85
IV. Inventories and Price Adjustments 86-88
V. The Accounting Records______________________________________________ 89-93
Page
1
4
10
46
56
67
79
81
88
103
110
116
118
126
136
INDEX
155
This manual supersedes TM10-215, 1 November 1944, including C 1, 28 June 1945; C 2, 14 August 1945; C 3, 1 October 1945; C 4, 3 November 1945; C5, 18 November 1946
CHAPTER I
GENERAL
I. Purpose
The purpose of this manual is to establish procedures which will result in the efficient and uniform operation of all sales commissaries. Its further purpose is to assist the station sales officer and the members of his staff in the performance of their functions.
2. Application
a. All sales commissaries will be operated in accordance with the provisions of this manual and applicable Army Regulations. However, the United States Air Force will modify the procedures as given in this manual by directives as required to meet operational requirements.
b. All the accounts and records prescribed herein will be maintained. The maintenance of additional or substitutive records is not authorized. Locally reproduced forms not authorized by this manual will not be used, except that informal work sheets to maintain temporary records for abstracting and similar purposes may be used at the discretion of the sales officer.
c. The number of copies of forms authorized by this manual will not be increased without the approval of the Department of the Army. If, however, it is found that number of copies specified is excessive, the number may be reduced without prior authorization.
3. Scope
This manual is intended to cover all regular phases of sales commissary operation as well as many contingent situations. The scope is developed by an over-all arrangement which first takes up matters dealing with obtaining and then, in turn, storing, issuing, and selling, and, finally, accounting for supplies.
4. Mission of the Sales Commissary
The mission of the sales commissary comprises a number of functions, the accomplishment of which is the responsibility of the sales officer. These include the following :
a. Obtaining the prescribed subsistence supplies for a station.
b. Storing subsistence supplies and protecting them from deterioration and misapplication.
c. Issuing field rations and other subsistence supplies as directed.
d. Selling subsistence supplies to organizations on the garrison ration and to other authorized purchasers.
e. Collecting cash from sales of subsistence supplies receiving transfers of cash from other station agencies (AR 35-6660), and depositing same with the station disbursing officer.
f. Maintaining the prescribed records and accounts of the transactions of the sales commissary and submission of the required reports.
g. Operation of the station bakery unless this function is otherwise assigned by the station commander.
5. Organization of the Sales Commissary
(See fig. 1.) The four principal elements generally found in the organization of a sales commissary are—
a. Office Section. The office section performs the administrative work of the sales commissary. This includes the preparation and processing of all requisitions, issue slips, sales slips, records, accounts, and reports.
b. Sales Store. The sales store sells ration and sales articles to authorized purchasers. The sales store will be patterned after the commercial retail chain grocery store, permitting cus-
1
Figure 1. Sales commissary organization.
tomer self-service except for “sensitive” and meat market items.
c. Warehouse Section. The warehouse section receives, stores, protects, and issues subsistence supplies as directed. The sales commissary usually will have three issue warehouses—a warehouse for nonperishables; a combined cooler and freezer for products of animal origin and for frozen fruits and vegetables ; and a cooler for fresh fruits and vegetables which require refrigeration in the summer and heat in the winter.
d. Bakery Section. The bakery section consists of the garrison bakery which produces bread required for authorized messes and the sales store. The sales officer also will be the bakery officer, unless the commanding officer appoints a separate bakery officer; in which case the bakery section will be administered by the separate bakery officer, but its operations still will be accounted for in the sales officer’s account.
6. Personnel of the Sales Commissary
The number of persons employed in a sales commissary varies according to local requirements. However, the following personnel, listed with their respective duties, may be used as a pattern.
a. Sales Officer. Every sales officer before entering upon his duties is required to furnish
bond (AR 35-220). He schedules the arrival and distribution of subsistence supplies; assumes pecuniary responsibility for subsistence supplies; maintains records of accountability and assures correctness thereof; verifies accuracy of issues, sales, and deposits; takes inventory at the end of each month; establishes controls over stocks of subsistence supplies; manages operations of office section, sales store, warehouses, and bakery.
b. Chief Clerk. The chief clerk acts as general office manager; supervises clerks; oversees accounting operations; serves in all capacities as assistant to the sales officer.
c. Accounts Clerk. The accounts clerk receives, numbers, posts, and files vouchers; maintains required abstracts and prepares reports; maintains sales officer’s account.
d. Issue Clerk. The issue clerk receives ration requests; checks consumption record and stocks to ascertain availability of supplies; prepares issue slips for field ration, troop train ration, and other issues, and charge sales slips for garrison ration and similar sales.
e. Requisition Clerk. The requisition clerk receives the revised master menu; prepares menu recapitulation; maintains consumption record and requisition register; checks against the consumption record to prepare requisitions; maintains liaison through the sales officer with sources of supply to ascertain status of outstanding requisitions.
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f. Cashier. The cashier operates the control machine or processes sales slips in the sales store; processes all cash received; sells sensitive items when required; acts as custodian of sales officer’s change fund during business hours.
g. Sales Clerk. The sales clerk replenishes sales store stock; serves customers; marks prices on items; quotes prices when requested.
h. Warehouse Manager. The warehouse manager receives, tallies in, and stores subsistence supplies as directed; receives issue slips and prepares issues for drawing organizations; issues supplies and obtains authorized signature for them; forwards signed issue slips to accounts clerk; packs and tallies out outgoing shipments; assists in taking monthly inventories.
7. The Sales Officer and the Food Service Supervisor
The activities of the sales officer and the post food service supervisor should be closely coordinated. The latter should be an officer of wide food experience who, because of the nature of his duties, is in a position to offer to the sales officer expert advice on troop food preferences. The sales officer should always confer with the post food service supervisor before placing requisitions for food items of doubtful acceptability to the troops of the post. Such action as is required pertaining to menu substitutions, excess subsistence supplies in unit messes, and expected arrival and departure dates of organizations, will be coordinated between the post food service supervisor and the sales officer.
CHAPTER 2
OBTAINING SUBSISTENCE SUPPLIES
Section I. DETERMINING REQUIREMENTS
8. Basis of Determination
Before requisitioning or making any other effort to obtain subsistence supplies for any given period, it is necessary for the sales officer to determine what supplies will be needed during the period and to estimate the required quantity of each item. First he must ascertain the quantity of each item that will be needed to supply the field ration to all the field ration messes on the post. In addition, he must consider the volume and extent of sales store operations and the anticipated call upon him for special-type rations.
9. Rations
a. Definition. A ration is defined as the allowance of food for the subsistence of one person for 1 day.
b. Personnel Entitled to Rations. Rations will be issued to all enlisted persons on active duty, to applicants for enlistment while held for observation, to prisoners of war, to general prisoners on posts, and to such other individuals as may be provided in AR 30-2210 or other current directives.
c. Types of Rations. When the allowance of food that comprises a ration is a stipulated quantity of individual food items, it is called a field ration. When it is an amount of money estimated as the cost of providing the components of a ration for one person for 1 day, it is called a garrison ration. Garrison rations as such, therefore, are not issued; organizations authorized to be subsisted on the garrison ration are credited with the money value of the total number of garrison rations to which they are entitled; they prepare their own individual menus; and they purchase the components thereof (see ch. 4, sec VI). Organizations sub
sisted on the field ration normally receive type A or type B, whose components are listed on a previously prepared menu (see ch. 4, sec. I). Other types of field rations have been developed, however, which may be issued for special purposes when authorized by current directives. Special-type field rations (see par. 47) are issued on the basis of the number of persons entitled to rations, while field rations A and B are issued on the basis of an adjusted estimate of the number of persons expected to be physically present at the mess when the rations are served. The components of field rations A and B are based on the master menu.
10. The Master Menu
Field ration master menus will be prepared by the Office of The Quartermaster General. They will be published monthly (by The Adjutant General) as Supply Bulletin 10-260 and will be distributed by The Adjutant General direct to army area headquarters ; to all class I and II installations at which field ration messes are operated; to air matériel command publication distribution branches for distribution to headquarters of the several air commands ; and to all installations of the USAF at which field ration messes are operated. The master menu will be distributed so as to arrive 120 days prior to the first day of the month in which the menu will be served. A sufficient number of copies of the master menu will be supplied to each station to provide one copy for each mess, and as many copies as may be necessary for administrative purposes. The master menu will be used at each station as the basis for the station menu (see chart 1).
11. The Station Menu
a. Menu Board. When copies of the master menu are received at a station, they will be delivered promptly to the sales officer. The sales
4
officer immediately will supply one copy to each member of the station menu board. The station menu board will be appointed by the station commander and will consist of the sales officer, the food service supervisor as chairman, the post surgeon or his representative, and such representatives of tactical organizations as are deemed necessary by the senior commander.
b. Menu Revision. Before a meeting of the station menu board is called by its chairman, the sales officer will receive from the market center a list of foods that will be available for supply and consumption at the station. The menu board then will meet, discuss, and review the master menu in the light of local conditions and revise it to the extent deemed advisable. Next the sales officer will calculate the cost of serving the revised field ration menu to ascertain that it does not exceed the value of the garrison ration of the month in which the menu is prepared.
c. Menu Distribution. On completion of this review and these calculations, the sales officer will reproduce copies of the station menu (see fig. 2) or correct copies of the master menu and distribute them to all responsible local headquarters, food service installations such as the central pastry bakery and the meat-cutting plant, and other interested administrative offices. Each headquarters will forward at least one copy to each field ration mess.
d. Menu Review. Station menu boards will, in addition to considering the menu 100 to 120 days before use, meet each month after the last inventory has been taken to consider and make proper changes in the menus for the following month to fit local troop requirements and the subsistence inventories on hand.
e. Menu Substitutions. If items listed on the menu are not available at market centers or other procuring agencies, or if the purchase price of such items has been materially increased since the menu was prepared, sales officers and officers in charge of market centers, depots, or other procuring agencies are authorized to make suitable substitutions. Changes to the menu necessitated by these substitutions will be indicated on the memorandum of field ration issue (see par. 45c) for the day and not, except in unusual instances, by the publication
of a special menu change form. Substitutions will be made within the same food group. In exceptional cases, nonavailability may make this impossible; in such cases, food as similar as possible to the planned items will be substituted.
/. Menu Report. At the close of each month, a copy of the menu as actually issued will be supplied by the sales officer to the post food service supervisor, who will forward it, in the case of class I and II installations, to the food service supervisor at army area headquarters; and, in the case of installations of the USAF, to the food service supervisor at the headquarters of the appropriate major air command.
12. The Menu Recapitulation
a. Preparation. The requisition clerk will prepare the menu recapitulation (DA AGO Form 10-187) as soon as the master menu has been revised by the station menu board. The recapitulation will be prepared as illustrated in figure 3, with the columns of the form completed as follows:
(1) Item column. List each item appearing on the menu, using the same sequence and the identical nomenclature.
(2) Unit column. Insert the unit of issue applicable to the item; for example, ea., lb., doz., can.
(3) Day month column. Insert, opposite each item, the total quantity required per 100 men for each day of the month. For those days on which the item will not be required, the appropriate spaces will be left blank.
(4) Totals column. Enter the totals of the quantities of each item required for each day during the month.
b. Use. The totals in the totals column represent the quantity of each item required to serve the menu to 100 men for the month. Multiply these totals by the anticipated issue strength for the month in which the menu is to be served and point off two decimal places. The result is the amount of each item that is required for field ration issue in the month during which the menu will be served.
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13. Sales Store Requirements
The requirements of the sales store may vary widely from month to month depending on the number of individuals using its facilities, strength of organizations subsisted on the garrison ration, customer preferences, seasonal requirements, and other reasons. However, no records will be kept solely for the purpose of ascertaining the quantities of items required for the sales store. The sales officer can obtain
an estimate of the requirements for each item by calculating the amount of each item issued to the troops (found by multiplying the menu recapitulation totals for the preceding four months by the actual ration strength subsisted during the same period and pointing off two decimal places) and then subtracting this result from the total quantities of the individual items consumed in the same months, as recorded in the consumption record. In those instances where the items are sales items only and not
FORM OFFICE OF THE QUARTERMASTER GENERAL ARMY AREA OR AIR COMMAND HEADQUARTERS FOOD SERVICE SUPERVISOR STATION
FOOD SERVICE SUPERVISOR MEMBERS OF MENU BOARD
MASTER MENU (WD Supply Bulletin 10-260)
—Prepares.
—Forwards to The Adjutant General for publication.
—Requests distribution through Adjutant General Depots.
—Receives from Adjutant General Depot.
—Files.
COPIES AS REQUIRED
—Receives.
—Reviews.
—Makes such changes as are approved by the menu board.
—Receives one copy for use at station menu board meeting.
—Reviews and makes only such changes as are deemed necessary
—Approves menu as revised at least 100 days before the first day on which it will be used.
EhE I
File
—Receives.
—Compares with Master Menu.
—Directs corrective action as necessary to station food service supervisor
—Files.
MASTER MENU (A» Issued)
—Receives.
—Compares with original Master Menu and the menu as revised.
—Attaches any desired letter of ex-planation for changes and forwards to food service supervisor, ar my area or air command headquarters.
Chart 1. Field ration menu distribution, revision, and use.
1
items of issue, it will be assumed that the sales store sold the entire quantity consumed according to the consumption record.
14. The Consumption Record
a. Form. The consumption record will be maintained for all items handled by the sales commissary. The consumption record may be kept on any suitable form; but if visible filing equipment is available, such equipment should
be used in conjunction with WD AGO Form 10-110 (see fig. 4). Any other form used must reflect the same information as given on form 10-110. Cards will be kept in alphabetical order, and a separate card will be maintained for each item whether the item is constantly or only occasionally stocked.
b. Preparation. (1) Before a new card is put into use, the heading will be filled out to indicate the name and size of the item, the unit, and the stock number.
STATION ORGANIZATION SUPPLY OFFICER UNIT MESS OFFICER
SALES COMMISSARY
OFFICE SECTION ISSUE CLERK 1 REQUISITION CLERK
—Receives from Adjutant General Depot sufficient number of copies to pro* vide for station administrative purposes, one copy for each unit mess officer.
—Forwards one copy to food service supervisor at station and to each member of station menu board.
—Retains additional copies until station menu is revised
COPIES AS REQUIRED
—Corrects remaining copies of Master Menu or mimeographs copies of the revised station menu.
—Distributes
MASTER MENU (Revised)
MASTER MENU (Revised)
—Receives.
—Uses as basis for preparation of daily Field Ration Issue Slip and Mem-orandum of Field Ration Issue.
MASTER MENU (As Issued)
—Corrects to reflect actual issues.
—Forwards to station food service supervisor
Retains
COPIES AS REQUIRED
—Receives.
—Retains necessary copies for administrative purposes.
—Distributes one copy to each unit mess officer.
Receives.
—Uses to plan mess operation.
—Retains.
—Receives.
—Uses as basis for preparing Menu Recapitulation.
MASTER MENU (Revised)
MASTER MENU (Revised)
Chart 1. Field ration menu distribution, revision, and use—Continued.
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Sunday, 25 August 1
THE FIELD RATION MENU WILL BE PREPARED BY THE OFFICE OF THE QUARTERMASTER GENERAL. IT WILL BE REVISED BY EACH STATION BEFORE SUPPLY REQUIREMENTS ARE ESTIMATED OR DISTRIBUTION MADE TO UNIT MESSES.
SUPPER
DINNER
BREAKFAST
Mixed Stewed Fruit
Dry Cereal
Fresh Milk
Fried Eggs
Bacon
Toast
Butter
Marmalade
Coffee
Fried Chicken w/Giblet Gravy Parsleyed Potatoes
Stewed Tomatoes
Cole Slaw w/Sour Cream
Dressing
Hot Biscuits
Butter
Ice Cream
Coffee
Bean Soup
Assorted Cold Cuts Sliced Cheese Potato Salad Sliced Tomatoes Radishes Green Onions Bread
Butter
Cinnamon Rolls Limeade
Figure 2. The station menu.
(2 ) At the close of each month, the quantity of the item shown in the inventory will be posted to the balance on hand column of the consumption record. During the month, the quantities received will be posted in the quantity received column as of the day received. The number of the voucher on which the supplies are taken up in the sales officer’s account will be indicated in the voucher No. column. The quantity will be added to the balance on hand
column at the time of each posting. Issues will not be individually posted. However, quantities transferred to depot accountability, shipped to other stations, or written off through a report of survey will be posted to the transfers column and so indicated. Such quantities will be deducted from the balance on hand column but will not be reflected in consumption figures.
(3 ) At the close of the month, the inventory will be posted two lines below the last entry.
MENU RECAPITULATION FOR MONTH OF 19 ‘fío
Figure 3. The menu recapitulation.
The difference between the inventory as posted and the total in the balance on hand column will be posted in the line above as the quantity consumed. This quantity will be listed in the initial issue column (changed to consumed in 1 mo.). (See figure 4.) In the next column, which is headed repl. issues (changed to consumed in last 4 mo.) will be entered a total of the quantity consumed during the last 4 months.
c. Use. The consumption record is a valuable guide that indicates by date, voucher number, and physical quantity the receipts, transfers, and adjustments of each item of subsistence stocked by the commissary. Primarily, however, its purpose is to serve as an aid to the sales officer in determining the quantities of items to be requisitioned.
DESCRIPTION: Apples —* No. 10 Can STOCK NO. 56-A-31OO
RECEIPTS ANC ISSUES RECE 1 PTS ANC ISSUES
DATE QUANTITY RECO VOUCHER NO. INITIAL ISSUE REPL ISSUE TRANSFERS OR MEM/R BALANCE ON HAND DATE QUANTITY REC'D VOUCHER NO. INITIAL ISSUE REPL. ‘ ISSUE TRANSFERS OR MEM/R BALANCE ON HAND
5//Z6 z^3*y-/ /no *//9 1800 338^
5/j (,00 M7o 3/3 / ctnwu/rAti. 7610 5700 /7¿/
3//Z 300 2/10 ?// ^y\AT xU^/
Loo 2770 / r
/ 780 26/5 t99O
¿// JO/AA/r Uru.-/ /99O Str AKA 1 t LAKU WILL Dt
4/? 72.00 3/9(7 MAINTAINED FOR EACH
ó/? bOO 3790 itfm QTmr.icm ry tmf
ó/z? ' — 7620 ¿565 2/10
lX-/ zno LUIYiìYIIssAìtT.
720 2050
ÍM-43 73b /9^
j/73 45Ò U,-79 2M
jUL 300 if® 16M
CtWMAAiÂ I /OZO 34Z0 /5W
Æuz».-/ /5M
3oo 7384
g//y 0*4'87 300 /5M
10-110 SUPERSEDES WD AGO FORM 10-110 DATED IS OCT *.1944 (OMC 4221 WHICH MAY BE USED UNTIL Q M CORPS WAR DEPTSTOCK RECORD
Figure 4. The consumption record.
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Section II. SOURCES OF SUBSISTENCE SUPPLIES
15. Summary of Sources
Subsistence supplies (for zone of interior commissaries) normally will be obtained in the manner prescribed in this section. (Oversea commissaries will requisition as prescribed by theater quartermasters. Items not available through local procurement from indigenous sources will be requisitioned by quartermasters from ports of embrakation.) All requisitions for subsistence supplies will be assigned a requisition number indicating the station number, the requisition serial number, and the last two digits of the fiscal year. Requisition serial numbers will begin with No. 1 at the beginning of each fiscal year. All requisitions will be recorded in the requisition register maintained by the requisition clerk.
a. Major Sources. (1) Nonperishable supplies. The principal methods of obtaining non-perishable subsistence supplies are as follows:
(a) Requisition on a distribution depot, using the station stock status report (WD QMC Form 1010), with shipment by the depot from depot stock. This method is illustrated in figure 5 and chart 2.
(b) Requisition on a distribution depot, using the station stock status report, with purchase by the depot, and direct shipment or delivery by a vendor. This method is illustrated in chart 3.
(c) Local purchase when authorized, using the purchase order or delivery order and voucher (WD Form 383). This method is illustrated in figures 7, 8, and 9, and chart 4.
(2) Perishable supplies. The principal methods of obtaining perishable subsistence supplies are as follows:
(a) Requisition on a market center, using requisition forms provided by the market center (QMC Form R-5075), with shipment of the supplies from market center stock. This method is illustrated in figure 11 and chart 5.
(&) Requisition on a market center, using requisition forms provided by the market center, with purchase of the supplies by the market center or by field headquarters, Office of The Quartermaster General, and direct shipment or
delivery by the vendor. The purchase document in this instance will be WD Contract Form 18 or WD Contract Form 19, as prescribed in chart 3.
(c) Local purchase when authorized, using the purchase order or delivery order and voucher (WD Form 383). This method is illustrated in figures 7, 8, and 9, and chart 4.
b. Minor Sources. Methods of obtaining special items of subsistence supplies and miscellaneous minor sources of these supplies are as follows:
(1) Transfer of bread from the garrison bakery, as prescribed in chart 6.
(2) Purchase of bread from commercial sources, as prescribed in paragraph 27.
(3) Receipt of ice manufactured at the station or purchased from commercial sources, as prescribed in chart 7.
(4) Turn-in of excess supplies by unit and consolidated messes, ration break-down points, central meat-cutting plants and central pastry bakery shops.
(5) Turn-in of supplies by troop train commanders, as prescribed in paragraph 32.
(6) Turn-in of subsistence found at station, as prescribed in chart 9.
(7) Reclamation of edible fat, as prescribed in chart 10.
(8) Transfers of supplies directed by higher authority, as prescribed in chart 16.
16. Requisitioning Nonperishable Subsistence
Supplies
a. The Station Stock Status Report (Subsistence). Bimonthly requisitions for nonperishable subsistence supplies will be prepared on a preprinted station stock status report (QMC Form 1010) supplied by the depot. Additional blank sheets will be furnished at the same time for use by stations in listing new items not on the preprinted list. Four copies of this report will be received by the sales commissary before the close of each bimonthly period. The requisition clerk will enter the correct requisition number at the top of the first sheet of all copies. The reports control symbol QMG-11 (RI) will be typed on the upper righthand corner of the first sheet. The report will
ID
be altered and completed as explained in b and c below, and all copies will be signed on the last page by the sales officer. The original and two copies will be forwarded to the distribution depot as soon as completed. They must reach the distribution depot in accordance with the schedule prescribed by the depot concerned. The fourth copy will be retained by the sales commissary. If, for example, the months of January, March, May, July, September, and November are the months designated for submission of requisitions, the schedule of shipment will be as follows:
Requisitions prepared and submitted by stations Month of depot shipment For consumption period
January February Mar ch-April
March April May-June
May June July-August
July August September-October
September October N o vember-December
November December J anuary-February
b. Regular Columnar Entries. The following information will be entered on the station stock status report (see fig. 5) when it is used as a bimonthly requisition.
(1) In the issues-replace column, the issues and sales during the previous four months will be entered. The column heading will be altered to read, total consumed last 4 months, and the appropriate entry will be taken from the consumption record. Transfers as directed by the distribution depot and items charged out of the sales officer’s account by the processing of a report of survey (WD AGO Form 15) will not be included.
(2) In the maximum stock level column, the anticipated issues and sales for the next 4 months will be entered. The column heading will be altered to read, anticipated consumption next 4 months—issue and resale, and the appropriate entry will be obtained by estimating the requirements as indicated by the menu factor recap and the anticipated ration strength for the next four months and adding to this the quantities required for sales store operation. It is permissible to adjust and reduce this computed estimated consumption for any item where post station consumption experience reasonably indicates that anticipated usage will not be as high as prescribed in the menu. Any
anticipated transfers of items as directed by the distribution depot or anticipated surveys of items on hand will not be included.
(3) In the initial issue column, the quantity estimated for sales store operation for the next four months for all items common to both issue and resale will be entered. The column heading will be altered to read, anticipated consumption next 4 months—resale.
(4) In the on hand column, the physical inventory at the end of the previous month will be entered.
(5) In the due in column, the items previously requisitioned but not yet received will be entered.
(6) In the due out column, the amount herewith requisitioned will be entered. The column heading will be altered to read, quantity required or excess. This amount will be the difference between the total estimated issues and sales for the next 4 months and the quantity on hand and due in at the end of the bimonthly period. A credit (shown by encircling item— with pen or indelible pencil) in the quantity required column will indicate that an excess is on hand and due in over and above estimated issue and sales requirements for the next four months.
(7) The remarks column is for the use of the depot to note supply action or other pertinent information; therefore, unless otherwise specifically directed by the depot, the requisition clerk will leave this space blank.
c. Nonstandard Containers. All issue items will be reported on the station stock status report regardless of the container sizes. If issue items for which a stock number has not been assigned are on hand, due in, issued, or sold, the sales officer will convert their size into a size for which a stock number has been assigned. If it is impossible to convert the quantities to conform to a stock number that has been assigned, the sales officer nevertheless will include the item on the station stock status report with a notation to that effect.
d. The Menu Factor Recap. (1) Depots will furnish as an attachment to the preprinted station stock status report, WD QMC Form 1010 a menu factor recap, QMC Form R-5076 with the continuation sheet R-5076-a, based on the master menu (see fig. 6). Section II of
11
Figure 5. Station stock status report used as requisition for nonperishable supplies.
z
12
the form will be filled out by the depot and will show the monthly and consolidated prescribed issue factors for all master menu items per 100 men for the past and future 4-month periods.
(2) Section I of the form which will be completed by the station, will list by months—
(a) Actual ration strengths subsisted during the past four months.
(&) Estimated ration strengths to be subsisted during the next four months.
(c) Number of active commissary cards in use during the past 4 months and the current month. (Future estimates for other three months will not be reported unless firm knowledge is available to substantiate appreciable expected changes.)
(3) The stations also will note in section II of the menu factor recap, all changes, deletions, and additions as approved by the station menu board and utilize the corrected copies as the basis for computations of future requirements on the bimonthly requisition. One copy of the corrected menu factor recap, as completed by the station, will be returned to the depot with the station stock status report (subsistence).
e. Emergency Requisitions for Nonper
ishables. Emergency requisitions for nonperishables will contain the same information that is required in the regular bimonthly requisition. They will be prepared on a requisition (WD AGO Form 445) in four copies and will be distributed in the manner prescribed for the regular bimonthly requisition.
f. Special Requisitions for Coffee, Flour, and Mayonnaise. In order to obtain fresh stocks of coffee, flour, and mayonnaise, special requisitions of these items will be made monthly and submitted to the distribution depot on WD AGO Form 445 as in e above. Requisitions for coffee will specify 15-day delivery periods.
17. Receiving Nonperishables from Depot
Stock
Nonperishable subsistence supplies stocked by the distribution depot will be shipped with the use of the War Department shipping document (WD AGO Form 450-5-E) and copies distributed as prescribed in chart 2. The sales officer personally will ascertain that copy No. 2 of the War Department shipping document, as prescribed in chart 2, is completed and forwarded promptly to the station transportation officer.
w
Figure 6. Menu factor recap.
13
DISTRIBUTION DEPOT
FORM
REQUISITION CLERK
CONSUMPTION
RECORD
MENU
RECAPITULATION
ACCOUNTS CLERK

OFFICE SECTION
SALES
MENU RECAPITULATION (DA AGO Form R-0000)
CONSUMPTION RECORD (WD AGO Form 10-110 or suitable substitute) STATION STOCK STATUS REPORT (WD QMC Form 1010)
STOCK STATUS
REPORT
—Prepares from data on previous bimonthly report.
—Forwards.
STOCK STATUS
REPORT
Retains
—Receives.
—Edits.
—Returns copy No. 3 indicating action taken
—Retains copies Nos. 1 and 2.
—Uses to determine item and quantity requirements.
—Retains.
Retains
—Receives prior to close of bimonthly period.
—Enters requisition number.
—Adds items on hand but not listed.
—Inserts previous 4 months’ issues and sales.
—Inserts quantities on hand.
—Inserts due-in.
—Inserts anticipated issues and sales for next 4 months.
—Calculates and inserts quantities required. See figure 5.
—Obtains signature of sales officer on all copies.
—Forwards copies Nos. 1, 2, and 3 at least 50 days in advance of the beginning of the month of issue.
STOCK STATUS
REPORT
WAR DEPARTMENT SHIPPING DOCUMENT (WD AGO Form 450-5 E)
—Receives.
—Notifies warehouse of any special warehouse space planning necessary.
—Files.
With ■■ shipment
Bemss
SHIPPING
DOCUMENT
SHIPPING
DOCUMENT
—Prepares in five copies plus such additional copies as may be needed for depot purposes.
—Distributes copies.
—Files copy No. 5.
—Notes items being shipped on retained copy of Stock Status Report.
File
SHIPPING
DOCUMENT
—Receives.
—Prices, extends, and totals.
—Has requisition clerk post to Consumption Record.
—Assigns voucher number.
—Enters totals in Sales Of fleer’s Account.
—Files with vouchers to Sales Officer’s Account.
Chart 2. Requisition and receipt of nonperishable subsistence supplies from, depot.
14
COMMISSARY
WAREHOUSE SECTION
STATION TRANSPORTATION OFFICE
REGIONAL OFFICE ARMY AUDIT AGENCY OR COMPARABLE OFFICE OVERSEAS
NOTE
If quantities as listed on the War Department Shipping Document do not agree with the quantities as actually tallied in, the procedure outlined in paragraph 90 will be followed.
SHIPPING
DOCUMENT
—Receives.
—Follows up shipment with station transportation office.
—Destroys upon receipt of shipment.
SHIPPING
DOCUMENT
—Receives.
— Tallies in total packages on copy No. 2.
— Signs copy No. 2.
— Returns copy No. 2 to transportation officer.
— Tallies in package contents on copy No. 3.
— Forwards copy No. 3.
— Destroys copy No. 1
— See Note.
—Receives with shipment.
—Forwards with shipment.
SHIPPING
DOCUMENT
SHIPPING
DOCUMENT
—Receives.
—Accomplishes Bill of Lading.
—Files.
SHIPPING
DOCUMENT
—Receives.
—Retains for auditing pur poses.
Chart 2. Requisition and receipt of nonperishable subsistence supplies from depot—Continued.
18. Receiving Nonperishables Purchased by the Depot
a. Purchase Made on Contract Form. In those cases where the returned copy of the station stock status report indicates that items are to be purchased by the depot and will be shipped or delivered direct to the sales commissary by the vendor, the depot will forward to the commissary a copy of the purchase order (WD Contract Form 18) or the delivery order (WD Contract Form 19), and the procedure prescribed in chart 3 will be followed. Should the copy of the purchase order or the delivery order, as the case may be, fail to reach the sales commissary before the delivery of the purchased items, the sales officer will list the items received on a tally-in (WD AGO Form 10-145, tally-out (subsistence supplies), may be altered and used as a tally-in). This tally-in will be used to complete the subsistence receiving report, WD QMC Form 393 (WD AGO Form 10-91 will replace QMC Form 393 when present stocks are exhausted). (See fig. 7.) Before such action is taken, however, the sales officer will ascertain that the purchase was actually made by the depot and that the shipment was intended for the station.
b. Purchase Made on Vendor’s Shipping Document. In those instances when the purchase is made by the depot with the use of the vendor’s shipping document (WD AGO Form 450-60-C), the appropriate procedure will depend on whether inspection and acceptance take place at origin or destination.
(1) Inspection and acceptance at origin. When inspection and acceptance of the supplies have taken place at the point of origin, copy No. 4 of the vendor’s shipping document will be received by mail from the Government inspector at the vendor’s shipping point. In addition, copies Nos. 2 and 3 will be forwarded with the shipment. All copies (Nos. 2, 3, and 4) will be processed in the manner indicated for copies 1, 2, and 3 of the War Department shipping document as prescribed in chart 2.
(2) Inspection and acceptance at destination. When inspection and acceptance of the supplies are to take place at the receiving station, four copies of the vendor’s shipping document will arrive at the sales commissary. Two of them (Nos. 4 and 13A) will be mailed from
the shipping point, and two others (Nos. 2 and 3) will be forwarded with the shipment. Copies Nos. 2, 3, and 4 will be processed in the manner indicated for copies of the War Department shipping document as prescribed in chart 2. Copy No. 13A will be used for preparing the inspection report and certificate. This copy will be altered by deleting the word shipped from the inspection block and inserting the word received. This document, when signed by the inspector and countersigned by the sales officer, will be forwarded directly to the office designated on the document as office administering contract.
19. Requisitioning Bags, Paper, and Twine
Paper bags, wrapping paper, and twine required in connection with the care, issue, and sale of subsistence supplies will be requested in kind, as needed, from the post quartermaster on an issue slip (WD AGO Form 446). Such supplies will be dropped, as expended, from the post quartermaster’s stock record account upon issue to the sales officer. They will not be reflected in the sales officer’s account.
20. Requisitioning Paper Cups, Plates, Forks, and Spoons
Requisitions for paper cups, plates, forks, and spoons authorized for issue in in-flight rations and in troop train rations in accordance with T/A 10-100 will not be included in the regular bimonthly requisition for nonperishable supplies as submitted on the station stock status report. Instead, such products will be requisitioned monthly, or as needed, from the post quartermaster. An issue slip, prepared in three copies, will be used to requisition these supplies. Current depot prices will be applied, and the voucher will be posted as a debit to the subsistence subsection of the sales officer’s account.
21. Purchasing Nonperishables Locally
a. Authority. (1) Local procurement (in the zone of the interior) of items authorized for station procurement and not specifically designated for central procurement or procurement by depots or quartermaster purchasing offices will be made in accordance with current regulations (but only after the forms referred to in
16
SERIAL NUMBER
REQUISITION NUMBER
SUBS I sw SUPPLIES
TALLY OUT
STATION
PREPARED IN ONE COPY
DESTINATION
ROUTING
DATE SHIPPED
SHEET NO. / OF / SHEETS DATE
CARRIERrf
B/L NUMBER
CAR NO., INITIALS, SEALS NO.
.3.AC4- / gyi. 403
NUMBERS
ON PACKAGES
NUMBER AND KIND OF PACKAGES
CONTENTS
GROSS WEIGHT (POUNDS)
US. '
!■ i°°
WAR DEPARTMENT
Received August.
(Date)
UNIT
TOTAL
Mr ŸÎMo
SUBSISTENCE
RECEIVING REPORT
CUBIC MEASURE
(Consignee)
....Blohappa^Va,
No. sheets..
Sheet No.
by ......Sai9a..Qffieer^Jorÿ..ScbpoiJ. Ya,
Received from ...Bioh^.nd. Potato..Çç^pany.
(Consignor) (Location)
How purchased: F. o. b.—XMgtX Destination. P. 0. or Contract No. RI-2569
(Delete one)
F. o. b. point . .Fort .School, .Va-....................... P/A No......................
(Staled in contract)
{Pinal I Payment by P rt al Finance Officer at
PREPARED IN FOUR COPIES. COPY NO. 1 ILLUSTRATED
ARTICLES INSPECTED, ACCEPTED, AND RECEIVED
ARTICLES INSPECTED,
Figure 7. Subsistence receiving report and tally-in.
d(2) below have been completed) for—
(a) Specification items authorized for station procurement.
(&) Items on open-end contracts listed in Department of the Army supply bulletins.
(c) Authorized brand items for resale listed on purchase notice agreement supply bulletins.
(d) Authorized brand items for resale not listed on purchase notice agreement supply bulletins.
(e) Exceptional items.
(2) Proper authority may, from time to time, restrict local station procurement to permit the consumption of excess army stocks of the same or substitute items.
b. Form. The form usually used to effect local purchases is the purchase order or delivery order and voucher for purchases and services other than personal (WD Form 383, 383a, 383b, and 383c). This form (see figs. 8 and 9) will be used under the conditions prescribed by
17
FORM
SALES COMMISSARY
_________________ OFFICE SECTION_________________o
REQUISITION CLERK ACCOUNTS CLERK
WAREHOUSE SECTION

STATION STOCK STATUS REPORT (WD QMC Form 1010)
—Receives.
—Notifies sales officer of depot’s anticipated action.
—Files.
REQUISITION (QMC Form R-5075)
PURCHASE ORDER (WD Contract Form 18) -OR-DELIVERY ORDER (WD Contract Form 19)
VENDOR’S PACKING LIST (Prepared by Vendor)
TALLY-IN
RECEIVING REPORT (WD AGO Form 10-91)
VENDOR’S INVOICE ( Prepared by Vendor)
PUBLIC VOUCHER (S. F. 1034)
—Compares with
Requisition.
.—Notifies sales officer and issue clerk of changes in items or amounts requisitioned.
—Forwards to accounts clerk.
—Prepares, based on Purchase or Delivery Order and Tally-In.
—Sales officer and inspector accomplish certificates on copies Nos. 1 and 4.
—Assigns voucher number, enters on all copies, and enters in Sales Officer’s Account.
—Forwards copies Nos. 1, 3, and 4 to depot or market center. #
—Has requisition clerk post copy No. 2 to Consumption Record.
—Files with supporting papers as voucher to Sales Officer’s Account.
—See Notes 3 and 4.
Chart 3. Subsistence supplies purchased by depot or market center and delivered direct to station.
■ ? ’ .. i '»■ '-f' . !•< •• ■ '■■•>•4 ■ ‘ . ' ’ ’ • '*••* ' «'••’e; ■r •' .• *4 :»*?-• *‘‘ ’• -, 'V■ • 'v; ' . >.• _■’ ■“ Mk »* .
DEPOT OR MARKET CENTER VENDOR •. ’• •■■■■ ■ ’■ .. ■ ■ ■ ■ DISBURSING nrriprD OFFICER

AT DEPOT
Retains
STOCK STATUS
REPORT
—Receives Requisition from station, prepared on Stock Status Report form, at least 50 days prior to first consumption date. (See chart 2.)
—Notes the action to be taken on copy No. 3 and returns that copy to the station.
—Retains copies Nos. 1 and 2; uses as basis for depot purchase.
AT MARKET CENTER
REQUISITION
Retains
—Receives one copy of Requisition from station at least 20 days prior to first consumption date.
—Uses as authority to purchase such items as are not available in market center stocks.
—Forwards copy of Purchase Order to station as notice of action taken.
—See Note 1.
AT DEPOT OR MARKET CENTER
NOTES
1.
2.
3.
Requisitions for carload-lot quantities of milk and all requisitions for fish will be completed and returned to the market center in duplicate.
The market center will prepare such additional copies of Purchase Orders or Delivery Orders as may be required for distribution to veterinarians.
When milk deliveries are made periodically by a vendor either in bulk to the commissary or directly to separate messes, Delivery Slips, if desired, may be accumulated instead of being processed daily, and a Receiving Report be prepared only at such intervals as may be necessary for compliance with the payment provisions of the contract. However, in all instances, Receiving Reports must be prepared not less frequently than the last day of each month.
4. See paragraph 90 for instructions pertaining to discrepancies in shipments.
Retains
PURCHASE OR DELIVERY ORDER
—Retains.
—Receives.
—Retains.
I PURCHASE OR DELIVERY ORDER
—Prepares.
—Distributes.
—Retains copies Nos. 5 6.
—See Note 2.
VENDOR'S
PACKING LIST
—Prepares.
—Forwards with shipment.
RECEIVING
REPORT
—Forwards copies Nos. 1 and 3.
—Retains copy No. 4.
VENDOR S
INVOICE
—Receives.
—Assembles supporting documents.
—Forwards with supporting documents to disbursing officer for preparation of voucher, assembly of documents, and payment, or prepares voucher, assembles documents (including two copies of Receiving Report) and forwards to disbursing officer for payment.
VENDOR'S
INVOICE
—Prepares.
—Forwards.
3 VENDOR'S INVOICE
2 VENDOR’S INVOICE
VENDOR’S INVOICE
3 RECEIVING REPORT
1 RECEIVING REPORT
2 PURCHASE ORDER
PURCHASE
OR DELIVERY ORDER
—Receives.
PUBLIC
VOUCHER
—Prepares.
—Assembles documents.
—Enters fiscal data.
—Pays voucher.
—Distributes.
using purchase order (WD Contract Form 18) or delivery order (WD Contract Form 19).
vendor with
—Forwards k for audit-F ing purposes.
To Acct. Div. Army Fin. Center Bldg. 203, St. Louis, Mo.
To fiscal officer at depot or market center.
19
3Q4.06
TOTAL
•Pa/ee (sign original only)^
Uchod bill or bill.)
APPROPRIATION TITLE
2170502
707-5152 P 111-08
oö-lö—8631&-2
\for $_ 304.06 . on Treasurer of the United States in favor of Payee named above!
Payee_________________
STATION CODE . 44-033
War Department PURCHASE ORDER [x] OR DELIVERY ORDER [J (Indicate by X)
AND VOUCHER FOR purchases AND SERVICES OTHER THAN PERSONAL jci“pÄaener*'’v‘8- War Department
10 AUGUST
PURCHASING AND CONTRACTING OFFICE FORT SCHOOL, VA.
(Date) Insert Name and Address of Procuring Office
PURCHASE ORDER No. 1693 REQUISITION No. 188 PURCHASE AUTHORITY D. 0. VOU. No. 614
to: National Company 123 Richmond Ave. Richmond, Va. SHIP TO: Sales Officer Fort School, Va. Whse No. 3 PAID BY J.T. JONES Colonel, FD Ft. School Va. Symbol 262622 Aug 1946 (FOR ÜSE OF PAYING OFFICE)
VENDOR: Return white copy with vendor’s certificate completed or white copy with certified original and two copies of your invoice TO* Purchasing and Contracting Office Fort School, Va, Payment will be made by Finance Officer AT: Fort School, Va.
DISOOUNT—TERMS
Fort School, Va
DEL. DATE(S)
14 August 1946
None
Cash
The officer(s) whose signatured) appear below certify that the available balance of funds chargeable (indicated below under accounting classification) is sufficient.
IF PURCHASE ORDER: This instrument is negotiated under authority of the First War Powers Act, 1941 and Executive Order No. 8001, 27 December, 1941.
In accordance with your price list/oral quotation/written quotation of , 194 ,
pleaee furnish the following, subject to the terms and conditions stated on both sides of this form.
IF DELIVERY ORDER: Please furnish the following in accordance with basic purchase agreement identified above. The provisions on the reverse side of this form do not apply when used as delivery order.
ITEM
ARTICLES OR SERVICES
Fig Newtons 7 3/4 doz
Cookies, asstd
Nabisco, asstd
VENDOR’S INVOICE No.
QUANTITY RDERED

KEENSy
UNIT PRICE
Capt. OrdZ
AMOUNT
QUANTITY RECEIVED
600
Pkg
.104
62.40
600
2556
510
Pkg
Pkg
072
113
(Vendor must NOT use this space)
Differences-------—--------------------
Account verified
184.03
57.63
304.06
¿.. X
(Signature or initials)
2556
510
col- f.d.
APPROPRIATION (INCLUDING LIMITATION) SYMBOL
Chuck
Cash, J
(This form supersedes W. D. Form No. 383, 26 August 1943, Which will not be used after receipt of this revision.)
---- T,11<> Finance officer
ACCOUNTING CLASSIFICATION_______________
LIMITATION OR PROJECT AMOUN1
APPROPRIATION AMOUNT 304-06
Figure 8. Copy No. 1 of purchase order or delivery order and voucher when complete.
War Department PURCHASE ORDER g OR D Form No. 383 AND voucher for purchases and s MS&v.t War Depar Juno 26, 1944. PURCHASING AND CON FORT SCHOi _1Q_AUGUST 1946 -(Date) Insert Name and Address
DELIVERY ORDER No. CONTRACT No. PURCHASE ORDER No. 1693
TO: National Company 123 Richmond Ave. Richmond, Va. SHIP TO:- Sal For W13
VENDOR: Return white copy with vendor’s certificate completed or white copy with certified original and two copies of your invoice TO: Purchasing and Contracting Office Fort School, Va. Payment will be m AT:. Fort
F. 0. B. Fort School. Va* _ DEL. DATE(S) 14 Ausust 1946 DISCOUNT None
IF PURCHASE ORDER: This instrument is negotiated under authority of the First War P and Executive Order No. 9001, 27 December, 1941. In accordance with your price list/oral quotation/writtcn quotation of please furnish the following, subject to the terms and conditions stated on both sides of this fora IF DELIVERY ORDER: Please furnish the following in accordance with basic purchase sgre above. The provisions on the reverse side of this form do not apply when used as delivery order.
ITEM No. articles or services Price Amount
1 2 3 Fig Newtons 7 3/4 dos Cookies, asstd. Nabisco, asstd. .11 $ 66.00 .08 204.48 .12 61.20
Total $331.68
It« Quan. Salsa Total Prie® Amount 1 600 .11 66.00 2 25% .08 20U.U8 3 510 .12 61.20 Total $331.68 & 0 R N D U M
VENDOR'S, INVOICE No.
INSPECTION REPORT: I certify that the itsms listed in Quantity Rcoeivsd oohrma' sbtrvv wwrs inspected by ms, and that they conform to the contract requirements, and/or that the aertieee specified in the contract wwi actually rendered.- !H O™. Hb g./LS, RE J
IiMpaoCia* Offi£r
ACCOUNTING classifica
APPROPRIATION (INCLUDING LIMITATION) SYMBOL APPROPRIATION TTTL
2170502 707-5152 P 111-08

Title
ELIVERY ORDER □ (Indicate by X) SERVICES OTHER THAN PERSONAL ITMENT TRACTING OFFICE >0L, VA. of Procuring Office
REQUISITION No. PURCHASE AUTHORITY .. "™ 11 D. O. VOU. NQ. 188
pj es Officer "b School, Va. e No. 3 ID BY )R USE ING OFFICE)
nade by Finance Officer (F School, Va. °* PAY
—TERMS Cash The officer(s) whose siguature(s) appear below certify that the available balance of funds chargeable (indicated below under accounting classification) is sufficient. _
owers Act, 1941, , 194 400 1M-'

AMOUNT QUANTITY RECEIVED
600 2556 510 pkg pkg Pkg ° °Í .104 .072 .113 5% 62.40 184.03 57.63 600 2556 510
TOTAL 304.06
(Vendor must NOT uso this space)

Account verified: eorreet for ■
¿Signature or Initials)
CCETVTNG REPORT: I certify that the itams listed in Quantity Received column above were received me in the quantities and conditions stated, and that the same have been taken up on the property ounSa at this ctatsoo. /Y ¿2aa, Hb
Date^/eoeivod V- Aocou/JtlJoffioer f
ATION * *
wr STATION CODE LIMITATION OR PROJECT AMOUNT APPROPRIATION AMOUNT
ldl-055 30!i 06

, for $ : Pai on Treasurer of the United States in favor of Payee named above.
(Bien original only) Property Vou. No.

(Thia form supersedes W. D. Fonn No. 383a, 26 August 1943. which will doC be used after receipt of this revision.)
w—3Mis*-a
Figure 9. Copy No. 4 of purchase order or delivery order and voucher when complete.
current Department of the Army procurement regulations, either as a purchase order or as a delivery order. The appropriate box at the head of WD Form 383 and 383a will be checked to indicate whether the form is being used as a purchase order or delivery order. Department of the Army procurement regulations governing the issuance of contracts, purchase orders, or delivery orders will apply when this form is used, and only such procurement as is authorized from time to time by current directives will be made.
c. Use as a Delivery Order. The form is prescribed for use by sales commissaries in requesting deliveries, regardless of amount, under all open-end or requirement contracts that provide that deliveries will be made upon call by the purchasing and contracting officer; for example, under general schedule of supplies contracts of the Procurement Division, Treasury Department.
d. General Instructions. The following general instructions are applicable whether the form is used as a purchase order or as a delivery order:
(1) When continuation sheets WD Form 383b and 383c are used, the first item listed under articles or services on WD Form 383 and 383a must be total amounts from continuation sheet(s) attached. The total dollar amount of the items listed on the continuation sheets will be entered in the amount column.
(2) The fiscal officer will certify as to the availability of funds and as to the appropriate allotment numbers on the purchase request and commitment form (WD AGO Form 14-115). The fiscal officer’s certification of the availability of funds is a prerequisite to the initiation of all such orders, irrespective of whether the purchases or deliveries are charged against funds allotted to the station or are supplied to the station on an obligation authority (WD AGO Form 14-114). When the purchase order or delivery order and voucher is prepared and distributed, the fiscal officer will verify the accuracy of the fiscal data on copy No. 5, which he will sign and return to the purchasing and contracting officer.
(3) The appropriate amount will be entered in the accounting classification block of
copies Nos. 1, 3, 5, 7, and 8 by the purchasing and contracting officer during the final conformation of the document.
(4) Where inspection is made at destination, the inspecting officer will sign the inspection report on copy No. 4. If inspection is made at origin, a separate inspection report will be prepared.
(5) Upon receipt of the items called for in the order, the sales officer or his representative will sign the receiving report on copies Nos. 3 and 4. The voucher number by which the purchase will be entered in the sales officer’s account will be placed in the space provided in the lower right-hand corner of the form.
(6) This form is used most effectively in those instances where only one delivery is expected to be made; however, when more than one delivery is received, the procedure prescribed in note C, figure 10, will apply.
(7) The item No. column will be used for assigning the sequence number of the articles being procured. Those item numbers required for reference purposes to vendor’s price lists, Treasury Department schedules, etc., will be included as part of the nomenclature of the items being procured.
e. When Form Is Not Used. When the conditions set forth for the use of the purchase order or delivery order and voucher form do not apply, this form will not be used, and other contract forms and provisions prescribed by Department of the Army Procurement Regulations, as supplemented, will govern.
f. Distribution and Posting. The distribution of the copies of the purchase order or delivery order and voucher form, when used to purchase subsistence supplies, is prescribed in chart 4. After copy No. 4 has been returned by the warehouse, the accounts clerk will have the requisition clerk enter in the consumption record the items purchased and thereafter will enter in the articles or services column (or in the box headed memorandum, by cross reference to the order section of the document) the sale prices of the items purchased. These will be the prices at which the items will be taken up in the sales officer’s account. If the space provided on the form is insufficient to record the selling prices of all the items purchased,
22
these prices will be entered on a continuation sheet and cross-referenced as are the items entered on copy No. 4. This sheet will be attached to the form and assigned the same voucher number. Upon completion, copy No. 4 will be assigned a voucher number in sequence, entered in the sales officer’s account, and filed with the vouchers thereto.
22. Requisitioning Perishable Subsistence Supplies
a. Market Center Requisition Forms. By use of modified requisition forms supplied by the market center (Form QMC R-5075), perishable subsistence supplies will be requisitioned from the market center supplying the station. The forms will be divided into the following separate sections, each of which may be on a separate sheet:
(1) Meat products.
(2) Dairy products (butter, eggs, and cheese).
(3) Frozen fruits and vegetables.
(4) Fresh fruits and vegetables.
(5) Water foods (fish, oysters, etc.).
(6) Milk and ice cream (to be requisitioned only as authorized by the market center).
b. Submission of Forms. Four copies of each requisition form for perishable supplies will be supplied by the market center at least 30 days prior to the first day on which the items will be consumed. Requisition numbers will be assigned in sequence, the form completed, and copy No. 1 signed by the sales officer (see fig. 11). Copy No. 1 will be returned by the sales officer so as to arrive at the market center at least 20 days prior to the first day on which the items will be consumed; copy No. 3 will be retained by the requisition clerk in the office section and filed as a record of supplies requisitioned and due in; copy No. 2 will be forwarded to the warehouse manager as a basis for planning the utilization of available specialized space; copy No. 4 will be forwarded to the distribution depot. All requisitions for fish and requisitions for carload lots of fresh milk will be submitted to the market center in duplicate, and no copy of the requisition form will be forwarded to the warehouse.
23. Receiving Perishables from Market Center Stock
a. Action Documents. The market center does not formally acknowledge receipt of the requisition. Instead, copies of action documents originated by the market center as part of the process of filling the station’s requisition will be received. (See chart 5.) If the supplies are to be shipped directly from market center stock or at least are not to be purchased by the market center, these documents may be any of the following:
(1) When the items are to be shipped by a commercial warehouse from market center stock, the action document will be a copy of the shipping instructions.
(2) When the items requisitioned are not available in market center stock but suitable substitutions are, the action document will be a communication by the most expeditious means deemed necessary.
(3) When the items requisitioned are not available in market center stock but it is known that suitable substitutions exist in station stock, the action document will be in the form of instructions to make the substitutions from station stock.
b. Receipt of Action Documents. The requisition clerk, upon receipt of any action documents, immediately will notify the sales officer. The sales officer promptly will instruct the issue clerk and the warehouse manager to make such corrections as may be necessary.
24. Receiving Perishables Purchased by Market Center
a. Action Document. When perishable items requisitioned from the market center are not in stock and are to be purchased by the market center, the action document may be either of the following:
(1) When the items have been purchased from a vendor for direct shipment or delivery to the station, the action document will be a copy of the purchase order (WD Contract Form 18).
(2) When it is desired to have vendors bid on certain items to be supplied to the station on specified dates, the action document will be
23
STEP 9A I
PREPARATION GUIDE
A. Type of order must be indicated by checking the appropriate box.
B. Complete name and address of procuring office must be shown.
C. See Procurement Regulations covering use of and legal requirements for contracts, purchase orders, and delivery orders.
D. The vendor's (to) and consignee's (SHIP TO) addresses must be complete and correct.
E. Requisition number will be same as number of issue slip or purchase request.
STEP 1
STEP 4
STEP 9B
STEP 10B
STEP 10A
STEP 9C
STEP 1
STEP 3
STEP 10B
STEP 2
STEP 5
STEP 11
ORIGINAL
STEP 7A
STEP 9A
DUPLICATES
STEP 9B
STEP 6
STEP 8
STEP 7A
STEP 9D
STEP 9D
STEP 1
STEP 3
STEP 9C
STEP 10B
STEP 7B
STEP 9D
ALTERNATE STEP 11
Figure 10. Entries to complete purchase order or delivery order and voucher.
24
STEP SECTION, OFFICER OR INDIVIDUAL MAKING ENTRY NATURE OF ENTRY TO BE MADE ORIGINAL (WHITE) DUPLICATE COPIES (YELLOW)
2 3 4 5 6 7 8
1. Purchasing & Contracting Section Purchase Order prepared, including the entry of accounting classification, except for appropriation amount. See Notes A and E. X X X X X X X X
2. Purchasing & Contracting Officer Purchase Order signed on bottom line of signature block. X X X
3. Budget and Fiscal Section or Station Fiscal Officer Verifies applicability and accuracy of funds indicated in the accounting classification block. Records in appropriate fiscal account as an obligation the amount of the purchase order or delivery order. Signs copies No. 5 and 6 on upper line of signature block. See Note B. X X
4. Vendor If arrangements are made for vendor to submit this form in lieu of submitting 3 copies of his certified invoice he will sign the vendor’s certificate and insert his invoice number. If arrangements are made for vendor not to use this certificate, the original document will not be mailed to him. X
5. Warehouse Section Enters quantity received. See Note C. X
6. Sales Officer or Inspecting Officer Completes inspection report. X
7. Accounts Clerk A. Enters quantities received and copies inspection report from copy No. 4. X
B. Assigns property voucher number. See Note C. X X
8. Sales Officer Completes receiving report. X X
9. Purchasing & Contracting Section A. Enters quantity received from copy No. 3. X X X X
B. Determines amount to be paid. See Note D. X X X X X
C. Completes accounting classification by entering the appropriation amount as determined by Step 9B. X X X X X
D. Copies receiving report and property voucher number from entries on copy number 3 and inserts vendor's invoice number from copy No. 1. This entry may be hand written. X X
10. Disbursing Officer A. Completes administrative certificate. X
B. Completes payment data. See Notes B and E. X X X X
11. Accounts Clerk Prices, extends and totals using item numbers for cross reference. X
NOTES
, A. If necessary, number all copies in upper right-hand corner.
B. When funa'si for a local purchase are provided on V/D AGO Form 14-114, copy No. 6 will be returned by the fiscal office to the office originating the Form 14-114. Copy No. 5 will be transmitted by the disbursing office direct to the office originating the Form 14-114.
C. When more than one delivery is received on a single Purchase Order, a Receiving Report (WD AGO Form 10-91, or WD Form 383a) will be prepared for each partial delivery by the accounts clerk from the Vendor's Packing List which will be forwarded from the warehouse, will be marked 1st, 2nd, etc., partial delivery, and processed in the same manner as copy No. 4 of WD Form 383a (see chart 4). Copy No. 4 will be processed with the final delivery and will be completed by the accounts clerk as provided in chart 4.
D. The entry in Step 98 may be signed or initialed by the purchasing and contracting officer or by his duly authorized representative (whose signature or initial is on record with the disbursing officer).
E. WD Form 383 will not be used where more than one payment is initially expected to be made. In exceptional cases, however, when the contracting officer permits, (1) payments may be made on partial deliveries accepted by the Government when the amount due on such deliveries so warrants; or, (2) when requested by the contractor, payments
for accepted partial deliveries may be made whenever such payments would equal or exceed either $1,000 or 50% of the total amount of the contract. Where WD Form 383 has been used as a numbered contract (i.e., purchases in the amount of $5,000 or more) the original will be forwarded to the Army Audit Branch of the General Accounting Office. In such cases, the vendor should be required to submit separate invoices. The disbursing officer will make payment by use of Standard Form 1034. supported only by the Vendor's Invoices, and have for filing with the duplicate voucher an authenticated WD Form 383 (third copy as a numbered contract and Receiving Report). Where WD Form 383 has been used as an unnumbered contract, payment will be accomplished by submitting copies Nos. 1, 3, 5, and 8 completed with the exception of the appropriation amount, to the disbursing office and indicating in Step 9B, by so stamping the form, that the amount to be paid represents a partial payment. In such instances it will be necessary, in order to have future payments made, to furnish the disbursing officer with two copies of the partial Receiving Report and certified original and two copies of Vendor's Invoice. Such payments will be made by the use of Standard Form 1034, which will show on the face of the form the disbursing officer's voucher number by which the "first payment" was made. Partial payments on any unnumbered contract will be limited to five.
Figure 10—Continued.
25
—Estimates and enters cost.
—Forwards copies Nos. 1 and 2 to fiscal officer.
PURCHASE REQUEST
—Retains copy No. 2.
—Returns copy No. 1 to purchasing and contracting officer after certifying availability of funds.

SALES COMMISSARY OFFICE SECTION REQUISITION CLERK

PURCHASING AND CONTRACTING OFFICER
STATION FISCAL OFFICER
PURCHASE REQUEST AND COMMITMENT FORM (WD AGO Form 14-115)
PURCHASE REQUEST
PURCHASE
REQUEST
—Prepares in three copies.
—Obtains such approval as is required by current directives.
5 PURCHASE ORDER
PURCHASE ORDER OR DELIVERY ORDER AND VOUCHER FOR PURCHASES AND SERVICES OTHER THAN PERSONAL (WD Form 383, 383a, 383b, 383c) (See Note 1)
PURCHASE REQUEST
—Negotiates purchase, upon return, and uses to prepare Purchase Order or Delivery Order and Voucher.
Receives.
—Checks accounting classification data except appropriation amount.
—Prepares 1 white and 7 yellow copies.
—Signs copies Nos. 1, 2, and 3.
—Distributes copies; files copy No. 7; holds copy No. 8.
—See Notes 1, 2, and 3.
—Enters amount of obligation in fiscal records.
—Signs and returns copy No. 5 to purchasing and contracting officer.
—Files copy No. 6 with copy No. 2 of Purchases Request as obligating instrument.
PURCHASE ORDER
VENDOR’S PACKING LIST (Prepared by vendor)
—Completes copies Nos. 1, 3, 5, 7, and 8.
—Forwards copies Nos. 1, 3, 5, and 8 to disbursing officer.
—See Note 4.
—Reduces obligations.
—Records in fiscal records as expenditure.
—Files copy No. 5.
Chart 4. Local purchase of subsistence supplies.
26
SALES COMMISSARY
VENDOR
WAREHOUSE
DISBURSING OFFICER
OFFICE SECTION ACCOUNTS CLERK
NOTES
1. This form and procedure will be used as prescribed in paragraph 21.
2. When requested by higher headquarters, an additional copy of Purchase Order or Delivery Order and Voucher will be prepared and forwarded as directed.
3. If arrangements are made with vendor at time of negotiation of purchase to return three copies of certified invoice instead of completing vendor’s certificate on copy No.
1 of Purchase Order or Delivery Order and Voucher, copy No. 1, will not be forwarded to vendor. Under these circumstances copy No. 1 will be retained by purchasing and contracting officer until receipt of copy No. 3 and will then be processed as herein provided.
4. If vendor returns three copies of certified invoice, purchasing and contracting officer will forward all three copies to the disbursing officer at the same time that he forwards copies Nos. 1, 3, and 5 of the Purchase Order or Delivery Order and Voucher.
5. Vendors will be informed by purchasing and contracting officers to make no changes on copy No. 1 (white copy). Where amount of delivery cannot be determined in advance of receipt by warehouse, vendors will be required in all instances to return copy No. 1 with three copies of certified invoice and will be instructed not to complete vendor’s certificate.
PURCHASE
ORDER
—Forwards copy No. 4 to warehouse.
—Files copy No. 3 in suspense until return of copy No. 4 and Vendor’s Packing List from warehouse.
4 PURCHASE ORDER
VENDOR'S
PACKING LIST
VENDOR'S
PACKING LIST
PURCHASE
ORDER
—Retains until receipt of subsistence supplies.
—Enters quantity received.
—Forwards to accounts clerk.
PURCHASE ORDER
—Completes vendor's certificate on copy No.
1 after shipment, or returns copy No. 1 unsigned with 3 copies of certified invoice.
—Files copy No. 2.
—See Notes 3 and 5.
VENDOR'S
PACKING LIST
—Has requisition clerk post to Consumption Record.
—Completes Receiving Report and Inspection Report on copies Nos. 3 and 4. See Notes C and E of figurelOfor instructions in instances of partial deliveries or payments.
—Forwards copy No. 3 to purchasing and contracting officer.
—Enters prices of items from current Depot Price List. Calculates amounts at which items will be taken up in Sales Officer’s Account.
—Prepares.
—Forwards with shipment.
PURCHASE ORDER
—Enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
—Receives.
—Checks items received against Vendor’s Packing List.
—Attaches to copy No. 4 of Purchase Order or Delivery Order and Voucher and forwards to accounts clerk.
Regional Office, Army Audit Agency or comparable office overseas.
—Completes administrative certificate on copy No. 1.
—Enters fiscal data on copies Nos. 1, 3, 5, and 8.
— Forwards copy No. 1 to Accounting Division, Army Finance Center. Bldg. 203, St. Louis, Mo.
— Files copy No. 3 with retained accounts.
— Returns copy No. 5. to fiscal officer.
—Forwards copy No. 8 to Regional Office. Army Audit Agency or comparable office ov-
erseas.
Chart 4. Local purchase of subsistence supplies—Continued
’2'7
Figure 11. Requisition on market center for perishable supplies.
28
a copy of the request forwarded to vendors for bids.
b. Receipt of Action Documents. When purchase orders are received indicating that action has been taken by the market center to procure perishable items requisitioned by the station and that the items will be shipped direct by the vendor, the action document will be used by the sales commissary as the basis for essential data required to fill out the heading of a receiving report (WD AGO Form 10-91). The procedure will be the same as that prescribed in chart 3.
c. Shipments Received Without Action Documents. When shipments are received for which no action document has been furnished previously, the sales officer will ascertain before the items are tallied in, by whatever means is necessary, that the purchase actually was made by the market center and that the shipment was intended for the station.
25. Purchasing Perishables Locally
Local purchases of perishable ration and sales articles will be made only with the authorization of the market center. If satisfactory arrangements cannot be made for such purchases, the matter will be referred through channels to higher headquarters. When local purchases are made, the purchase order or delivery order and voucher normally will be used, and the procedure will be the same as that prescribed for nonperishables in paragraph 21 and chart 4.
26. Receiving Bread from the Bakery
a. General Procedure. Although bread will be issued to organizations direct from the bakery and a daily issue slip (WD AGO Form 10-19) will be used to authorize and obtain a signature for such issues, in reality these issues are transfers made by the bakery at the direction of the sales officer. At the end of the month all such issues plus all deliveries to the sales store will be transferred to the subsistence subsection of the sales officer’s account.
b. Bread Requirements and Issue. The perishable nature of bread demands the closest possible coordination between daily production
and daily consumption. Therefore, at least 24 hours prior to the time of baking, the sales officer and the post food service supervisor will determine fully the quantity of bread to be baked. They will base their decision on the quantity authorized per 100 men by the daily menu, the consolidated ration requests, information gained during inspections of organization messes, and current sales of the sales store. Necessary adjustments in field ration issues will be made to insure an adequate supply of freshly baked bread to all organizations. A daily issue slip so adjusted will be forwarded to the bakery 24 hours before the time of baking. (See chart 11.) The bakery, upon the receipt of the daily issue slip, will prepare a production schedule and bake the required quantity. As bread is issued, each organization’s representative will sign the daily issue slip in the same manner as for other subsistence supplies. When the daily issue of bread has been completed, the bakery will forward this daily issue slip to the issue clerk at the sales commissary. The bakery will keep a record of the quantities of bread issued on daily issue slips.
c. Transfers to the Sales Store. The requisition clerk will ascertain the quantity of bread required each day by the sales store and will prepare a memorandum request (see fig. 12) in two copies as a requisition on the bakery for the necessary quantity. Both copies will be signed by the sales officer or his authorized representative. Copy No. 1 will be kept as a receipt at the bakery when the bread is picked up; copy No. 2 will be kept on file by the accounts clerk to be used to check the turn-in slip prepared at the end of the month for transferring bread to the sales store.
d. Bakery Accounting. At the end of the month, the bakery will prepare a turn-in slip (WD AGO Form 447) in two copies, listing thereon the total amount of each kind of bread issued to organizations as one total and the total amount of each kind of bread transferred on memorandum request to the sales store as another total (see fig. 13). The retained copies of the memorandum requests for bread sent to the sales store will be attached to copy No. 1 of the turn-in slip, which will be signed and forwarded to the accounts clerk; copy No. 2 will be retained by the bakery. The accounts clerk
29
FORM
REQUISITION CLERK
MENU
RECAPITULATION (WD AGO Form R-OOOO)
CONSUMPTION RECORD
(WD AGO Form 10-110 or suitable substitute)
REQUISITION (QMC Form R-5075)
ADVICE OF ACTION may be:
a. Copy of shipping- instructions.
b. Letter or telegram indicating substitutions being made by market center.
c. Letter or telegram of instructions t o make substitutions locally.
TALLY-IN
SHIPPING TICKET (WD AGO Form 10-114)
SALES COMMISSARY ' _____________
OFFICE SECTION
ACCOUNTS CLERK

WAREHOUSE SECTION
Retains
—Uses to determine item and quantity requirements.
—Retains.
—Receives at least 30 days prior to first day of consumption of items to be requisitioned.
—Completes by inserting the quantities determined above.
—Assigns requisition number.
—Forwards copy No. 1 so as to arrive at the market center at least 20 days prior to first day of consumption of requisitioned items.
—Forwards copy No. 2 to warehouse.
—Files copy No. 3.
—Forwards copy No. 4 to distribution depot.
—See Note 1.
ADVICE OF
ACTION TAKEN
—Uses as basis for planning issues or as authority for local purchase.
—Files.
—Receives.
—See Note
2.
—Files.
SHIPPING
TICKET
—Acknowledges receipt of shipment on copy No. 2.
—Forwards copy No. 2 to station transportation officer.
—Attaches copy No. 1 to copy No. 1 of Tally-In.
—See Note 5.
—Has requisition clerk post to Consumption Record.
—See Note 2.
—Prices,* extends, and totals.
—Assigns voucher number.
—Enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
—Prepares, based upon actual quantities and items received.
—Forwards copy No. 1 to accounts clerk.
—Forwards copy No. 2 to station transportation officer.
—See Notes 2. 3, 4. and 6.
Chart 5. Requisition and receipt of subsistence supplies from market center stock.
30
REQUISITION
—Prepares Requisition forms based on Master Menu and availability of perishable subsistence supplies.
—Forwards Requisition forms so as to arrive at least 30 days prior to the first day of consumption of items to be requisitioned.
—Receives.
—Takes necessary action to supply available requisitioned items.
—Files.
File
—Advises station of action taken by market center to supply requisitioned items.
—See paragraph 23a.
NOTES
1. When fish or carload-lot quantities of milk are requisitioned, copy No. 2 of the Requisition will also be forwarded to the market center and no copy will be forwarded to the warehouse.
2. In event Shipping Tickets are not received with or prior to shipment, the Tally-In will be posted to the Consumption Record and will be priced and posted to Sales Officer’s Account. The Shipping Ticket received later will be attached as a supporting document. '
3. If Shipping Tickets are received at time of or prior to shipment, only one copy of Tally-In will be prepared. In such instances no copy of the Tally-In will be furnished the station transportation officer. The station transportation officer will accomplish Bill of Lading from Copy No. 2 of Shipping Ticket.
4. Veterinary officer will be notified by the sales officer to inspect shipment at time of arrival. Veterinary officer will certify on Tally-In that inspection has been completed and items listed thereon were received in a satisfactory condition.
5. If quantities on Tally-In and Shipping Tickets do not agree, prepares O. S. & D. in accordance with paragraph 90.
6. Rejection will not be made on shipments of perishables between Government agencies, but O. S. & D. procedure will be followed as prescribed in paragraph 90.
—Accomplishes Bill of Lading.
—See Note 3.
—Attaches to and files with property received copy of Bill of Lading.
—Prepares.
—Forwards copies Nos. 1, 2, 3, and 4.
—Files copy No. 5.
Chart 5. Requisition and receipt of subsistence supplies from market center stock—Continued.
31
Figure 12. Memorandum request to transfer bread to sales store.
will have copy No. 1 entered in the consumption record, priced and extended, and then entered as a debit to the subsistence subsection and a credit to the bakery subsection of the sales officer’s account (see voucher No. 259, fig. 56). The bakery will obtain ingredients and account for them as outlined in paragraph 83.
27. Purchasing Bread Locally
Purchases of commercial bread for resale or emergency spot purchases of bread for troop feeding, when necessary, will be made with the use of the purchase order or delivery order and voucher (WD Form 383). Ordinarily, local purchases of bread will be made on 30- to 90-day contracts, preferably 30-day contracts. The procedures and forms used for these purchases are not illustrated in this manual, but usually
will resemble the purchase procedure prescribed in chart 3, the purchasing and contracting officer replacing the depot or market center in the chart. Deliveries under bread contracts usually will be made, and delivery slips processed, as prescribed for ice in chart 7.
28. Receiving Ice Manufactured at the Station
The post engineer will transfer ice manufactured at the station to the installation sales officer. The individual transfers that actually take place every time an issue of ice or a delivery of ice is made at the ice warehouse will be accumulated at the ice warehouse and will be transferred to the sales officer’s account at the end of each month. These transfers will be made on a turn-in slip (see fig. 14), prepared in three copies, and distributed as prescribed
32
TURN-IN SLIP
PAGE
OF
PAGES
BASE OR STATION ACCOUNTABLE OFFICER
Sales Officer» Fort School» Va,
TURN-IN SLIP No.
PROPERTY
PROPERTY CLASS
ORGANIZATION. UNIT. OR PROPERTY OFFICER ®
FMM
Post Bakery, Fort School, Va*
MEMO RECEIPT
ACCOUNT SYMBOL
NOMENCLATURE
ISSUED BY BAKERY: Price-
Bread, Issue, 20 oz "White loaf 1C 8,950 .os
Bread, Issue, 20 oz "Whole "Wheat loaf X 5,092 .05
Bread, Issue, 20 oz Raisin loaf 4 3,415 .os
TRANSFERRED TO SALES STORE FOR
RESAIE:
Bread, Issue, 20 oz White loaf 1,672 P5
Bread, Issue, 20 oz Whole Wheat loaf 168 .05
Bread, Issue, 20 oz Raisin loaf 325 .OS
SZo

WORK ORDER No.
STOCK OR PART No.
5,W
■50
1
.(>0
2
.2.0
3
.to
Vb
4
5
6
30
%
l,15f
ITEM No.
1K>
.00
Legend for Remarks
FOR THE COMMANDING OFFICER:
FWT—UNSERVICEABLE. DUE TO FAIR WEAR AND TEAR.
R/S—UNSERVICEABLE. REPORT OF SURVEY.
S/C—UNSERVICEABLE. STATEMENT OF CHARGES.
I CERTIFY THAT THE ARTICLES LISTED HEREIN ARE TURNED IN UNDER THE CIRCUMSTANCES INDICATED IN “REMARKS" COLUMN.
M/Sgt BOB TEETER, Baker (ORGANIZATION SUPPLY OFFICER)
SER—SERVICEABLE.
EXS-1N EXCESS OF AUTHORIZED ALLOWANCES.
---------------"QSSSkity"------------------------
QUANTITIES SHOWN IN MJCKKN" COLUMN HAVE BEEN RECEIVED.

31_Aug 1946 (DATE)
TURN IN OF QUANTITIES SHOWN IN “QUANTITY" COLUMN IS AUTHORIZED. ,DAT£I (FOR THE MSE OR STAT ION ACCOUNTABLE OFFICER)

VOUCHER No.
31 Aug 1946
r
■& G PO-O-1947—749088
s
EDITION OF 1 JUL 1946 MAY BE USED.
REPLACES WD AAF FORM 82B, 20 JUN 4J, WHICH MAY BE USED.
UGGSkOapt., Q.M3
<.To..K.tr»> Salea 0<
Figure 13. Transfer of bread from bakery.
\a/fvago form
¥¥ 1 MAR 47
n
JS
ly
e-ill ill
at be ed ed
in chart 7. The issue clerk will prepare periodically, as necessary, a memorandum of ice requirements which he will forward to the ice plant to be used as a basis for production. In addition, the issue clerk will prepare and forward to the ice warehouse an ice issue slip (see par. 50) to be used as a basis for issues.
29. Purchasing Ice Locally
If emergency spot purchases of ice are necessary, they will be made with the use of the purchase order or delivery order and voucher (WD Form 383). Other purchases of ice will be made on contracts. The procedures and
33
FORM
SALES COMMISSARY
BAKERY
OFFICE SECTION ACCOUNTS CLERK
TURN-IN SLIP (WD AGO Form 447)
—Prepares at end of month, indicating total quantity of bread issued to organizations during the month and total quantity of bread sent to sales store.
—Has copy No. 1 signed by individual immediately in charge of bakery.
—Forwards copy No. 1 supported by retained copies of Daily Issue Slips and Memorandum Requests for bread.
—Files copy No. 2.
—Receives.
—Checks against returned Daily Issue Slips to verify statement of total quantity of bread issued to organizations.
—Checks against retained Memorandum Requests to verify statement of quantity of bread transferred to sales store.
—Has requisition clerk enter in Consumption Record.
—Prices, extends, and totals.
—Assigns voucher number and enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
Chart 6. Transfer of bread from bakery.
forms used for these purchases are not illustrated in this manual, but usually will resemble the purchase procedure prescribed in chart 3, the purchasing and contracting officer replacing the depot or market center in the chart. Deliveries under ice contracts usually will be made, and delivery slips usually will be processed, as prescribed in chart 7.
30. Receiving Excess Subsistence Turned In
a. Excess subsistence will not be accumulated in unit messes. To prevent accumulation, station commanders are authorized to prescribe the quantities of subsistence that may be stocked in messes and food service activities at their installations. Twice each month inventories will be taken of the subsistence stocks on hand in the various activities. These inventories will be analyzed by the food service supervisor and, if stocks are found to be in excess, he will make appropriate recommendations for the utilization of excesses. Excesses usually will be turned in to the commissary on the 12th and 27th, but they may be turned in on any other two dates if determined by the station commander to be more convenient. The fact that excesses must be turned in will not be
justification for the issue of excess supplies. Officers designated to draw rations in bulk will be directed not to draw items they do not require even though they may be entitled to such supplies.
b. All excess supplies in original containers that are fit for reissue will be listed by the officer designated to draw rations in bulk on a turn-in slip prepared in three copies, all copies signed (see fig. 15). Copies Nos. 1 and 2 will be taken with the turned-in supplies to the warehouse. The warehouse will receipt both copies and return copy No. 2; copy No. 1 will be forwarded to the accounts clerk; copy No. 3 will be forwarded by the officer designated to draw rations in bulk to the regional office of the Army Audit Agency. At the end of each turn-in day these slips will be consolidated by the accounts clerk on an abstract of excess subsistence supplies turned in (see fig. 16). This abstract will be kept in two copies. On the last day of each month the abstract will be totaled by items, and the total quantity of each item will be converted to money value by the application of the unit prices in the current price list. The total money value will be posted to the cumulative summary of field rations issued as specified in chart 8. Copy No. 1 will be filed
34
with the cumulative summary as a supporting document; copy No. 2 will be forwarded to the station food service supervisor.
c. When units or organizations have been directed to change station, they will turn in to the sales officer, as prescribed in b above, all unopened items of subsistence supplies that are fit for reissue. Items not returned to the sales officer will be disposed of as directed by the post food service supervisor. Items unfit for reissue or human consumption will be turned in to the salvage officer for disposition as salvage or destruction.
31. Receiving Subsistence Found at Station
a. When subsistence supplies are found at a station, as distinguished from when they are
turned in by an operating mess or by an organization directed to change station, the following procedure will apply. The officer finding such supplies will prepare a turn-in slip in three copies, listing the supplies. All three copies will be prepared and signed in the same manner as the turn-in slips used by officers turning in excess supplies from unit messes (see fig. 15).
b. The supplies will be forwarded with copies Nos. 1 and 2 to the sales commissary warehouse designated to receive such supplies. Copy No. 2 will be receipted and returned to the officer turning in the supplies. He then will forward copy No. 3 for auditing purposes. The supplies turned in to the warehouse will be inspected, and all items unfit for reissue or consumption will be turned in for salvage or destruction. The disposition of such supplies
__________________TURN-IN SLIP
BASE OR STATION ACCOUNTABLE OFFICER tq Sales Officer, Forb School, Va.
ORGANIZATION. UNIT. OR PROPERTY OFFICER © fmm Station Ice Warehouse, Fort School, Va.
STOCK OR PART No.
NOMENCLATURE
REMARKS Unit QUANTITY
ACTION
$3.52
$1,0: n.%
Ice, Artificial
Legend for Remarks
FOR THE COMMANDING OFFICER:
FWT—UNSERVICEABLE. DUE TO FAIR WEAR AND TEAR.
R/S—UNSERVICEABLE. REPORT OF SURVEY.
S/C—UNSERVICEABLE. STATEMENT OF CHARGES.
TURN IN OF QUANTITIES SHOWN IN ••QUANTITY" COLUMN IS AUTHORIZED.
QUANTITIES SHOWN IN "ACTION" COLUMN HAVE BEEN RECEIVED.
(DATEI
(FOR THE BASE OR STATION ACCOUNTABLE OFFICER)
VOUCHER NO.
(STOREKEEPER
wn-*G° form
” ■ 1 MAR 47
☆ G PO-O-1947—749088
I CERTIFY THAT THE ARTICLES LISTED HEREIN ARE TURNED IN UNDER THE CIRCUMSTANCES INDICATED IN "REMARKS" COLUMN.
SER—SERVICEABLE.
EXS-1N EXCESS OF AUTHORIZED ALLOWANCES.
EDITION OF 1 JUL 19H6 MAY BE USED
REPLACES WO AAF FORM 82B, 20 JUN NJ, WHICH MAY BE USED
Sales 0,
31_Aug_1946 SAIL (DATE)
Warehouse ForMan
(ORGANIZATION SUPPLY OFFICER)
Figure 14. Receipt of ice manufactured at the station.
31 Aug 1946 C. H. SCRUGGS.
(DATEI
35
STATION ICE PLANT STATION SALES COMMISSARY
FORM ICE OFFICE SECTION
WAREHOUSE ISSUE CLERK ACCOUNTS CLERK
ICE MANUFACTURED AT STATION
MEMORANDUM OF ICE REQUIREMENTS (local form)
—Receives and uses as basis for ice production schedules.
-Files.
—Receives.
—Checks against
Monthly Abstract of Ice Issued (see chart 15).
—Forwards.
TURN-IN SLIP (WD AGO Form 447)
—As the ice is produced it will be delivered to the ice warehouse.
—Receives and stores.
—Issues as prescribed in Chart 15.
VENDOR
ICE PURCHASED FROM VENDOR
—Prepares at end of month.
—Signs all copies.
—Forwards copies Nos. 1 and 2.
clerk.
DELIVERY SLIP (Furnished by vendor)
—Retains copy No. 3 until the return
—Delivers ice in accordance with the terms of the ice contract made through the purchasing and contracting officer.
—Forwards Delivery Slip in two copies with each delivery of ice.
—Forwards copy
No. 3 to appropriate regional office of Army Audit Agency for use of property auditor.
—Files copy No. 2.
—Prices and extends.
—Assigns voucher number.
—Has requisition
clerk post to Consumption Record.
—Enters as a debit in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
—Returns copy No.
2 to station ice warehouse.
Retains
1 DELIVERY SLIP
Ok 1
Retains
—Retains.
—Receives ice and stores it.
—Signs copies Nos. 1 and 2.
—Issues ice as prescribed in chart 15.
—Returns copy No. 2 of Delivery Slip to vendor.
—Forwards copy
No. 1 to accounts clerk.
—Retains for use in preparing Receiving Report at end of month.
—Assigns voucher number to Receiving Report and posts it as a debit to the Sales Officer’s Account.
Chart 7. Receipt of ice manufactured at station or purchased from vendor.
36
TURN-IN SLIP RAGE 1 OF 1 FAGES
TO BASE OR STATION ACCOUNTABLE OFFICER Sales Officer, Fort School, Va. TURN-IN SLIP No 15 PROPERTY
PROPERTY CLASS
FROM ORGANIZATION. UNIT. OR FROFERTY OFFICER ® Ration Officer, Group 14 ACCOUNT SYMBOL
MEMO RECEIPT WORK ORDER No.
ITEM No. STOCK OR PART No. j NOMENCLATURE REMARKS Unit QUANTITY UNIT COST TOTAL COST ACTION
Apricots, Evap. 25 lb box Beans, Stg. No« 2 Cereal, rolled oats, 20 02 Comneal, 24 os Pumpkin, No. 2% Spaghetti, 20-lb box Spinach, No. 2 lb cn pkg pkg cn lb cn 50 10 5 8 19 20 24
I CERTIFY THAT THE ARTICLES LISTED HEREIN ARE TURNED IN UNDER THE CIRCUMSTANCES INDICATED IN “REMARKS” COLUMN.
FOR THE COMMANDING OH
OFFICERS INSPECTING VACATED AREAS WILL PREPARE SIMILAR TURN - IN SLIPS TO TURN IN UNOPENED ITEMS OF SUBSISTENCE SUPPLIES FOUND IN THE AREA
-g»_Ä
(ORCANIZATH
TURN IN OF QUANTITIES SHOWN IN ‘’QUANTITY” COLUMN IS AUTHORIZED.
EXS-IN EXCESS OF AUTHORIZED ALLOWANCES.
12 Aug 1946
Figure 15. Turn-in of excess subsistence supplies.
will be shown on copy No. 1 of the turn-in slip as indicated in figure 17. Supplies in condition for reissue will be marked for stock. Copy No. 1 will be receipted by the warehouse. (See chart 9.)
c. Copy No. 1 of the turn-in slip will be forwarded to the accounts clerk who will price and extend the quantities marked for stock and will have the requisition clerk pick up these quantities in the consumption record. The voucher will be assigned a number in sequence, entered
in the sales officer’s account as a receipt of supplies, and filed with the vouchers to the account. If the number of such transactions warrants, copy No. 1 may be abstracted and the abstract posted monthly to the sales officer’s account.
32. Receiving Excess Troop Train Supplies
a. When a troop train arrives at destination or when the kitchen car facilities of such a train are discontinued while the train is en
37
Figure 16. Abstract of excess subsistence supplies turned in.

route, the train commander will turn over all subsistence supplies on hand to a representative of the sales officer who will be designated to meet the train, if arrival is at a station having a sales commissary. The representative meeting the train will list on a turn-in slip, prepared and signed in three copies, all items received, including both those fit for reissue (unbroken packages, unopened bottles, etc.) and those considered unfit for reissue (broken packages, opened bottles, etc.). Copy No. 1 signed by this representative will be delivered to the train commander to be used as a voucher to his troop train subsistence account; copy No. 2 will be retained as a debit voucher to the sales officer’s account: and copy No. 3 will be sealed in an envelope marked “For the Auditing Officer” and will be given to the train commander for delivery to the station commander.
b. If arrival is at a point not having a sales commissary, the officer designated to meet the train will receive and receipt for all subsistence items. A turn-in slip will be prepared in four copies by this officer and distributed as in a above, except that copy No. 2 will be forwarded with the supplies to the commissary ultimately receiving them and copy No. 4 will be retained as a memorandum record by the officer meeting the train.
c. After inspection of the subsistence supplies, the sales officer will note on the same turn-in slip (see fig. 17) the quantities fit for reissue and the quantities unfit for reissue. Items fit for reissue will be taken up in the sales account at current prices and will be posted by the requisition clerk to the consumption record. Items unfit for reissue but fit for consumption will be turned over to field ration
FORM - :• r.., ' INVENTORYING OFFICER OFFICER DESIGNATED TO DRAW RATIONS IN BULK SALES COMMISSARY
WAREHOUSE SECTION OFFICE SECTION
ACCOUNTS CLERK
HAND
RECEIPT
HAND RECEIPT (Prepared locally)
—Takes inventory semimonthly of each unit mess storeroom.
HAND
RECEIPT
—Forwards for auditing pur-
—Lists all subsistence supplies found to be in excess on Hand Receipt.
—Delivers supplies and Hand Receipts to officer designated to draw rations in bulk.
—Signs and returns copy No. 1 to unit.
—Files copy No. 2 for use in consolidation.
HAND
RECEIPT
—Receives.
—Files.
TURN-IN SLIP (WD AGO Form 447)
ABSTRACT OF EXCESS SUBSISTENCE SUPPLIES TURNED IN (DA AGO Form
R-0000)
poses.
—Posts to Abstract of Excess Subsistence Supplies Turned In for the day.
—Files.
To station food service supervisor
—Receives.
—Forwards copy No. 3 for auditing purposes.
—Files.
—Posts total to column E, Cumulative Summary of Field Rations Issued, at end of month.
—Files copy No. 1 as document to support Cumulative Summary of Field Rations Issued.
—Forwards copy No. 2 to station food service supervisor.
Chart 8. Turn-in of excess subsistence by a unit mess.
messes without charge and will be supported by the signature of the receiving mess officer. Items unfit for reissue or human consumption will be turned in to the salvage officer for disposition as salvage or destruction and will be supported by the signature of the salvage officer
or the officer witnessing their destruction.
d. If the volume of such transactions warrants, the items taken up in the sales officer’s account may be abstracted and the abstract posted monthly to the consumption record and to the sales officer’s account as a single total.
39
FORM OFFICER FINDING SUPPLIES SALES COMMISSARY
WAREHOUSE SECTION OFFICE SECTION
ACCOUNTS CLERK
TURN-IN SLIP (WD AGO Form 447)
0 File
—Prepares and signs all copies.
—Forwards copies Nos. 1 and 2 with supplies to subsistence warehouse.
—Retains copy No. 3.
TURN-IN SLIP
TURN-IN SLIP
TURN-IN SLIP
TURN-IN SLIP
Forwards for auditing purposes.
-Receives.
-Signs and returns copy No. 2.
-Has supplies inspected and inserts disposition remarks on copy No. 1.
-Signs and forwards copy No.
—Receives.
—Forwards copy No. 3 for auditing purposes.
—Files copy No. 2.
—Assigns voucher number.
—Has requisition clerk post items marked for stock to Consumption Record.
—Prices, extends, and totals.
—Enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
—See Note.
NOTE
Property Turn-In Slips may, if desired, be abstracted and posted monthly as a single entry to the Sales Officer’s Account.
Chart 9. Turn-in of subsistence found at station.
33. Receiving Home-Grown Subsistence Supplies
a. Reports to Sales Officer. When foodstuffs are grown on lands under Department of the Army jurisdiction, including oversea commands, the sales officer will be furnished with current reports indicating the names of the foodstuffs, the quantities that will be available, and the approximate dates of harvest. This provision does not apply to unit and individual gardens. The sales officer will be responsible for determining and directing the distribution of the items to the individual messes of the station.
b. Requisitions and Issues. The sales officer will reduce requisitions for perishable subsistence by the quantities of the foodstuffs expected to be available from local farms or gardens. He likewise will reduce issues from commissary stocks to field ration messes by the quantities of the foodstuffs to be distributed direct from local farms or gardens.
c. Accounting. (1) When such locally produced foodstuffs are distributed direct from farms or gardens on the station to individual
messes, they will not be accounted for as a part of the regular field ration issue. Such savings on the cost of the field ration will, however, be reflected in column H of the cumulative summary of field rations issued.
(2 ) If foodstuffs available locally exceed the quantities that may be distributed direct to individual messes for immediate consumption or storage, yet are not sufficient to warrant distribution to other stations by market centers, or if it is desired that such foodstuffs be retained for future consumption in quantities which exceed the storage capacity of individual messes, the person responsible for operating the station farms or gardens may transfer the foodstuffs to the sales officer for storage in his warehouse in order to prevent spoilage and loss. Any such foodstuffs grown locally and stored by the sales officer, will be transferred to the commissary by means of a turn-in slip (prepared in three copies) by the person responsible for operating the station farms or gardens. When the supplies have been receipted for, the person transferring the supplies will forward one copy of the turn-in slip for auditing purposes and retain one copy for his files. Copy
4D
No. 1 of the turn-in slip will be forwarded to the accounts clerk, who will price and extend the quantities received and will have the requisition clerk pick up these quantities in the consumption record. The prices used in accounting for, issuing, and/or selling these home-grown items in the zone of the interior will be the same as for similar items in the depot price list. Prices for locally produced items not included in the depot price list will be obtained from field headquarters through the servicing market center. In oversea commands, the sales office will determine the price (based on previously established prices for the same or similar items). The voucher will be assigned a voucher number in sequence, entered in the sales officer’s account as a receipt of supplies, and filed with the vouchers to the account. If the number of such transactions warrants, copy No. 1 may be abstracted and the abstract posted monthly to the sales officer’s account.
(3 ) Foodstuffs considered to exceed local requirements will be reported to the market center serving the station or, if the station is not served by a market center, to the nearest market center. This report will be made well in advance of maturity of the foodstuffs and will include the names of the items, the quantities that will be available, and the approximate date of harvest. Upon receipt of this report, the market center will determine the extent to which such foodstuffs can be utilized in supplying the requirements of other stations and will be responsible for furnishing timely shipping instructions. Care will be taken by the shipping station to assure that the processing, grading, and packing of such foodstuffs are adequate. The shipping station will prepare the necessary War Department shipping document for each shipment and shipments will be directed to the transportation officer, marked for the sales officer. The receiving sales officer will price (see (2) above) and extend the shipping documents and charge the items into his account in accordance with the receiving sales commissary procedure prescribed in chart 16. Since the supplies are not ordinarily part of the accountability of the sales officer at the shipping station, that part of chart 16 referring to him does not apply, unless it has been necessary to store
the excess supplies at the commissary warehouse.
d. Sales of Crops. If crops grown on military reservations and belonging to the Government are ripe, defective, or for any other reason in condition requiring their removal to prevent waste (if they cannot be utilized as outlined in b and c above) they may be sold at the discretion of the station commander pursuant to the provisions of AR 100-63. Funds obtained from the sales of such crops will be turned over to the sales officer as prescribed in chart 27 and will be deposited to the credit of Miscellaneous Receipts—General Fund 215010, Sales of Agricultural Products, in the manner prescribed in chart 24.
34. Reclaiming Edible Fat
a. (1) When an installation does not have a central meat-cutting plant but does have a fat rendering plant, the individual messes will keep the unused raw fat under refrigeration and turn it in daily in suitable containers to the officer designated to draw rations in bulk. He immediately will deliver such fat to the rendering plant for processing. Each delivery will be accompanied by a hand receipt prepared in triplicate. Copies Nos. 1 and 2 will accompany the raw fat to the rendering plant; copy No. 1 will be signed and returned to the mess concerned ; copy No. 2 will be retained by the officer in charge of the rendering plant; copy No. 3 will be retained at the mess and may be destroyed when the receipted copy is returned.
(2) The fat rendering plant will operate under the supervision of the food service supervisor, who will direct the distribution of the rendered fat directly from the plant to the messes in accordance with the master menu or station menu as approved by the station menu board. Close coordination will be maintained with the sales officer. The sales officer will furnish strength figures from the ration requests to the fat rendering plant. When the fat rendering plant has insufficient rendered fat to meet the needs of the messes and the central pastry bakery, the officer in charge will inform the sales officer who will make up the difference by issuing lard or other shortening to them from commissary stocks. Rendered fat in excess
41
Sales Officer, Fort School, Va
FROM
Troop Train Commander, Troop Main No. 9019
1
2
3
4
5
6
7
8
9
2
10
6
5
2
20
6
8
3
Oranges
Bacon
Eggs
Coffee
PAGE
BASE OR STATION ACCOUNTABLE OFFICE
ORGANIZATION. UNIT. OR PROPERTY OFFICER ®
TURN
PROPERTY
RECEIPT
Salasi
Price
NOMENCLATURE DXSpOSitiOH REMARKS
Tomatoes #10
Bread
Sugar

Stock
10 M
Stock
5 M
Stock
20 S
6
S
ioz
Lb
ioz
Lb
Lb
Lb
2
6
2
.32
.49
43
2
Jam (opened jars full) 8
Cocoa (open box)
3
M
S
Jar
Lb
USED AS A VOUCHER TO THE SALES OFFICER’S ACCOUNT
TotaL
4

Received items marked "M"
V. Ö.
'J. B. VVISE
2nd Lt. Inf.
Mess 0.
Co. A 1st Regt.
Legend for Remarks
FWT—UNSERVICEABLE. DUE TO FAIR WEAR AND TEAR.
R/S—UNSERVICEABLE. REPORT OF SURVEY.
S/C—UNSERVICEABLE. STATEMENT OF CHARGES.
SER—SERVICEABLE. EXS-IN EXCESS OF AUTHORIZED ALLOWANCES.
QUANTITIES SHOWN I HAVE BEEN RECEIVED, for tbO
/n Sales Officer
11 Aug 1946
(DATE)
JOE MASON, 1st Lt, QMO
(STOREKEEPER)
Received
items
marked
/i'
A. TURNER 1st Lt. QMC Salvage 0.
\A/rwGo form
1 MAR 47

ACTION
64
COPY NO. 2
94
86
44
"S"
I CERTIFY THAT THE ARTICLES LISTED HEREIN ARE TURNED IN UNDER THE CIRCUMSTANCES INDICATED IN "REMARKS" COLUMN.
FOR THE COMMANDING OFFICER:
(DATE)
(ORGANIZATION SUPPLY OFFICER)
TURN IN OF QUANTITIES SHOWN IN "QUANTITY" COLUMN IS AUTHORIZED.
(DATE)
VOUCHER No.
(R)R THE BASE OR STAT ION ACCOUNTABLE OFFICER)
EDITION OF 1 JUL 1946 MAY BE USED.
REPLACES WO AAF F0RM.82B, 20 JUN 45, WHICH MAY BE USED.
& G PO-O-1947—749088

't.'-
Figure 17. Turn-in of excess subsistence supplies by troop train commander.
42
TURN-IN SLIP
BASE OR STATION ACCOUNTABLE OFFICER
TURN-IN SLIP No.
PAGE
PROPERTY
COPY NO. 1
Sales Officer, Fort School, Va,
PROPERTY CLASS
ACCOUNT SYMBOL
ORGANIZATION. UNIT. OR PROPERTY OFFICER ®
no«
do!
Oranges
Bacon
dos
Eggs
Coffee
Tomatoes #10
on
Bread
Sugar
iar^
send for Remarks
n Aug 1946
n Aug 1946
Lt, CMC
JOE MASCN
For the 'Sàl^'Officer
“dÓLUMN
QMC
11 Aug I9U6
For the Sajh®»»'Wilcer
COPY NO. 3
Lt. Inf< m,ORGANlZ*J,aR SUPPLY 'FFICERI .Train-Comander----
EXS-IN EXCESS OF AUTHORIZED ALLOWANCES ---------------------------------------- IHTITIES shown >N 'XSSBB" COLUMN HAVE BEEN RE
GIVEN TO TROOP TRAIN COMMANDER
Figure 17—Continued.
Troop Train Connander Troop Train Main No. 9019
ITEM No. NOMENCLATURE REMARKS Unit QUANTITY UNIT COST TOTAL COST ACTION
of these requirements will be turned in to the sales officer for issue to the bakery. All rendered products will be inspected by a veterinary officer before being shipped or placed in commissary stocks.
(3) When the rendered product is available to be shipped or placed in commissary stocks, the rendering plant will prepare a turn-in slip in three copies, all signed by the person in
charge of the rendering plant (see fig. 18). Copies Nos. 1 and 2 will be delivered together with the rendered product to the sales commissary warehouse. The warehouse will sign both copies, forwarding copy No. 1 to the accounts clerk and returning copy No. 2 to the rendering plant. Upon receiving copy No. 2 properly receipted, the rendering plant will forward copy No. 3 for auditing purposes and will file copy
43
No. 2 in the records of the rendering plant (see chart 10).
(4) The accounts clerk will have the requisition clerk enter copy No. 1 in the consumption record. Copy No. 1 will then be assigned a voucher number, priced, and entered in the sales officer’s account as a receipt of subsistence supplies. The dollar value of the rendered fats will be computed by using the current price of shortenings established by the distribution depot.
(5) Should rendered fat, in excess of post requirements, accumulate at the commissary warehouse, such excesses will be reported to the market center serving the installation. The market center will issue instructions for the disposition of the excess rendered fat. If the
installation is not served by a market center and is not attached to a post, camp, or station for rations, excess rendered fat may be turned in to the salvage officer for disposition in accordance with Army Regulations or other directives.
b. When an installation has a central meatcutting plant, the fat rendering plant will be operated in conjunction therewith, and the procedures given in a (2) and a (3) above will be followed. (See also TM 10-409.)
c. When an installaton has no fat rendering plant, the raw fat will be rendered in the individual messes in accordance with TM 10-405. If the fat rendered in the messes is insufficient for their needs, as established by the master menu, the sales officer will issue lard or other shortening to them from commissary stocks.
TURN-IN SLIP
PAGE
BASE OR STATION ACCOUNTABLE OFFICER-
PROPERTY
Sales Officer, Fort School, Va,
ORGANIZATION. UNIT. OR PROPERTY OFFICER ®
ACCOUNT SYMBOL
Station Rendering Plant, Fort School, Va
FROM
WORK ORDER No.
STOCK OR PART No.
NOMENCLATURE
REMARKS
Unit
QUANTITY
Reclaimed Edible Fat
Legend for Remarks
FOR THE COMMANDING OFFICER:
FWT— UNSERVICEABLE. DUE TO FAIR WEAR ANO TEAR.
R/S—UNSERVICEABLE. REPORT OF SURVEY.
S/C—UNSERVICEABLE. STATEMENT OF CHARGES.
SER—SERVICEABLE.
TURN IN OF QUANTITIES SHOWN IN "QUANTITY" COLUMN IS AUTHORIZED.
EXS-IN EXCESS OF AUTHORIZED ALLOWANCES
QUANTITIES SHOWN IN "ACTION" COLUMN HAVE BEEN RECEIVED.
IOATCI
(FOR THE BASE OR STAT ION ACCOUNTABLE OFFICER)
VOUCHER NO.
\A/ri-AG° FORM ” ” ■—* 1 MAR 47
EDITION OF 1 JUL 1946 MAY BE USED
☆ GPO-O-1947—749088
REPLACES W0 AAF FORM 82B, 20 JUN 45, WHICH MAY BE USED
I CERTIFY THAT THE ARTICLES LISTED HEREIN ARE TURNED IN UNDER THE CIRCUMSTANCES INDICATED IN "REMARKS" COLUMS. . S)
TIM OVTOOIE, Foreman
(ORGANIZATION SUPPLY OFFICER)
3/ûuA
«Ate) Q (STOREKEEPER) '
31 August1946 (DATE)
Figure 18. Turn-in of reclaimed edible fat.
TURN-IN SLIP No.
PROPERTY CLASS
MEMO RECEIPT

V
UNIT
COST
>o5

TOTAL COST
50
t c 5/ d a v
I si G Ci f<
44
FORM UNIT MESS OFFICER DESIGNATED TO DRAW RATIONS IN BULK FOOD SERVICE SUPERVISOR SALES COMMISSARY
RENDERING PIANI WAREHOUSE OFFICE SECTION
ACCOUNTS CLERK
HAND RECEIPT (Prepared locally)
—Receives.
-Holds until return of copy No. 1.
NOTES
TURN-IN SLIP (WD AGO Form 447)
—Receives raw fats delivered to him by each unit mess.
—Prepares Hand Receipt for accumulated raw fats.
—Forwards copies 1 and 2 with raw fats to rendering plant.
—Forwards copy No. 3 to unit mess.
—Receives.
—Signs copy No. 1 and returns to officer designated to draw rations in bulk.
—Posts copy No. 2 to informal stock record.
—Files copy No. 2.
1. Where the rendering plant is a part of a central meat-cutting plant, the same procedure will apply.
2. If excess rendered product accumulates at station, it will be reported to market center as excess.
3. Property Turn-In Slips may be abstracted and posted as one total to Sales Officer’s Account and Consumption Record if desired.
File
—Files.
—Destroys copy No. 3.
—Forwards
Forwards for auditing purposes.
TURN-IN SLIP
—Prepares after fats are rendered and inspected.
—Signs all copies.
—Forwards copies Nos. 1 and 2 to commissary with rendered product.
—Retains copy No. 3 until return of copy No. 2.
—See Note 1.
—Receives.
<—Verifies and signs both copies.
—Forwards copy No.
TURN-IN SLIP
TURN-IN SUP.
TURN-IN,SUP'
—Returns copy No. 2 to rendering plant.
—Places rendered product in ¿tock.
—Issues rendered product as directed to bakery or organizations in lieu of lard or lard substitutes.
—Receives.
—Prices, extends, and totals.
—Has requisition clerk post to Consumption Record.
—Assigns voucher
number.
—Enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
—See Notes 2 and 3.
—Receives.
—Charges out of informal stock record account.
—Forwards copy No. 3 for auditing purposes.
Chart 10. Reclamation of edible fat.
35. Receiving Transferred Subsistence Supplies
Transfer of subsistence supplies from one station to another, as directed by the distribution depot, market center, or other higher authority, will be made on a War Department shipping document prepared by the shipping station in accordance with chart 16. The receiving station will process copies Nos. 3, 4, and 5 of the War Department shipping document in the manner shown in chart 16. If the transfer is made by Government truck, the variation in the procedure stated in the notes to the chart will be followed.
36. Purchasing Supplies from other Agencies
Subsistence supplies may be purchased from facilities of other departments or agencies of the Government, provided such purchases are properly authorized. Supplies obtained from such sources will be paid for from applicable funds available locally by use of a reimbursement voucher (Standard Form 1080) processed in accordance with TM 14-702. All requisitions or purchase orders issued to facilities of other departments or agencies of the Government will include definite instructions concerning the office to which the bill for reimbursement is to be submitted for settlement.
45
CHAPTER 3
WAREHOUSING SUBSISTENCE SUPPLIES
37. Broad Objectives
The broad objectives of warehousing are set forth in detail in TM 38-402, Storage in the Zone of the Interior, and in TM 10-250, Storage of Quartermaster Supplies. The sales officer and warehouse personnel should be familiar with both manuals and particularly with chapter 1 and appendix IV of TM 10-250 which relate specifically to the storage of subsistence supplies. In general the following applicable objectives are prescribed:
a. Space. Periodically, a careful analysis will be made of existing storage facilities to determine whether space is being utilized in accordance with limits established by The Quartermaster General. Excess space other than refrigerated space no longer required by the sales commissary will be made available for the storage of other supplies of like character. Excess cold storage space above the established limits should be closed down.
b. Stacking. Standardized stacking practices will be followed for all items stored.
c. Aisles. Aisles will be limited to the minimum necessary for access to supplies and will be no wider than required for free movement of supplies and equipment.
d. Fire Aisles. Fire aisles will be maintained as required by the post fire marshal.
e. Rows. Supplies will be stored in rows running forward from the back of each storage space to the aisle and will be withdrawn by rows.
/. Locator System. If desired by the sales officer, a locator system suited to the size of the subsistence bulk storage may be used to facilitate the location of supplies. The system should be based on those described in TM 38-402 or TM 10-250.
g. Personnel. Manpower and equipment will be utilized efficiently. Labor will be controlled centrally by a labor distribution center.
46
Supervisory personnel only will be assigned to each warehouse, but the labor needed to move supplies in and out and to do other necessary work will be supplied as required to meet the daily work load. For example, in the course of a day, the same person may work at several different locations at the sales commissary, or only part of the day in a subsistence warehouse and the rest of the day in another location. Except where circumstances make it impracticable, subsistence supplies will be taken direct to their final location in the warehouse for unloading. Thus double handling within the warehouse will be eliminated. Personnel assigned to work inside the cold storage plant should be provided with suitable warm coats, caps, and cotton fabric gloves.
38. Protection of Subsistence Supplies
Subsistence supplies must be stored properly to protect them against petty thievery, spoilage, and contaminaton by insects and rodents.
a. Protection Against Misappropriation. Adequate supervision of labor details, the specific assignment of the responsibility for locking each warehouse and section therein when supplies are not being received, stored, or issued, and the prevention of unauthorized persons from entering warehouse premises unless accompanied by personnel of the commissary, will reduce misappropriation. Small items of subsistence will not be stacked close to the door or left on the loading dock where they can be readily picked up with the items that are being issued. All eating in commissary warehouses will be prohibited.
b. Protection Against Spoilage. (1) Inspection. One means of affording protection against spoilage is to adopt proper inspection procedures (see TM 10-210). The sales officer will have all products on hand examined at least once each month to make certain that supplies
1
] i 1 i c
c g t
are sound and in a serviceable condition. This protection will be supplemented by regular medical inspection of food handlers as provided in AR 40-205. Medical inspection cards will be posted in the commissary.
(2) Proper-type space. The principal means of affording protection against spoilage is to employ the proper type of storage space. Two general types are usually necessary—enclosed ordinary warehouse space for nonperishable supplies, and cold-storage space for perishable supplies.
c. Protection Against Insects and Rodents. Several species of beetles and moths attack subsistence supplies. Protective measures against loss include adequate inspection to insure the purchase of insect-free products, maintenance of good housekeeping in the warehouse, and the execution of proper control measures. Rats and mice also inflict damage and contaminate subsistence unless detected by inspection and eliminated promptly. For information on protection against these pests, see TM 5-632.
39. Storage of Nonperishable Supplies
a. The enclosed common warehouse space must be dry and protected from rodents and vermin (see f below). It may be either heated or unheated. Nonperishable subsistence keeps best when stored in a cool dry place. In climates where low temperatures are common, the use of heated space is desirable whenever available. While freezing should be avoided, it does not seriously injure most items. Although the appearance of certain types of food may be adversely affected, their food value remains unchanged. Such heated space as is available should be used first to store goods of high water content preserved in glass and in cans. For example, containers of food such as cherries, lima beans, and string beans are likely to burst if the contents expand in freezing. Precautionary measures will be taken to prevent freezing ; but unless the containers are ruptured, the contents generally will be suitable for use. To avoid freezing, heat should be provided in subsistence warehouses before the inside temperature drops to 28° F.
b. Items of subsistence supplies will be ar
ranged in each warehouse to facilitate their receipt, protection from deterioration, repackaging if necessary, and issue. This involves proper stacking and binning of nonperishable supplies. Small items will be placed in bins. Large packages that must be opened for purposes of issue will be moved to a particular section of the warehouse where repackaging or breakdown will be done. The repackaged or loose supplies will be placed in bins in the location where the same items already are stored. These bins will be so placed that unauthorized personnel may not have ready access to them.
c. Only a small section of bins in the warehouse for nonperishable supplies will be set aside for processing turned-in supplies. These items will be processed immediately upon receipt. Those that by inspection are determined to be in satisfactory condition will be returned to stock for issue, and those unfit for issue placed to one side until a sufficient quantity has accumulated to justify inspection or survey. Items such as beans infested by weevils, infested dried fruits, and products with dry rot will be removed immediately from the warehouse to avoid infestation of regular stocks. The processing of turned-in items will include their inspection for damage and such exterior cleaning as may be necessary to assure their acceptability.
d. All containers (boxes, cartons, sacks, etc.) of nonperishable subsistence supplies from which only part of the contents have been removed will be stored in a locked room or “fenced-off area” where pilferage will not occur. They will be transferred to sales store stocks if their reissue does not occur for several days. All sensitive items will be kept in a locked room.
e. If excess storage space at the station is allocated to the distribution depot, the depot may direct that nonperishable subsistence supplies be stored at a station for depot accountability. Items so stored will be segregated in the warehouse from stocks for which the sales officer is accountable. They will be clearly marked to distinguish them as depot stocks (see paragraph 86e (1)). The same procedures will be used in the storage of these supplies as
47
are outlined in d above for the storage of items of station stock.
f. See AR 100-80 for responsibility for rodent and vermin control. Any difficulty in obtaining decontamination relief may be reported through the regional distribution depot to the appropriate army area or air command headquarters. (See also TM 5-632.)
g. When canned milk is kept over 30 days, the cans should be turned to retard the fat separation process.
40. Storage of Perishable Supplies
a. General. (1) More than one-half of the weight of the garrison ration and the field ration A is composed of perishable items, most of which require refrigeration. Nearly all foods are perishable to some extent, but for purposes of army classification only items belonging to the following groups are called perishables: meat and meat products; fish and other water food products; poultry, eggs, and dairy products; fresh fruits and vegetables; and frozen foods.
(2) Wilting, softening, loss of weight, loss of part of the vitamin content, discoloration, molding, rotting, sliming, souring, and insect infestation are some of the types of spoilage which may occur with perishable foods. This tendency to spoil may be accelerated by one or any combination of the following conditions: warmth; moisture; excessive dryness; excessive air currents; partial freezing and subsequent thawing; lack of ventilation for fruits and vegetables ; destructive low temperatures for certain fruits and vegetables; contamination by obnoxious odors; contamination by insects, rodents, and filth; and rough handling.
(3) Properly designed and properly operated refrigeration facilities can be used to prevent the rapid spoilage of perishable foodstuffs. Such facilities also help to retain food values, quality, and vitamin content. All who contribute in any way to the handling, preparation, protection, preservation, transportation, and distribution of perishable subsistence supplies, therefore, should understand refrigeration and its application.
b. The Cold-Storage Plant. (1) The central cold-storage distributing plants at stations located in the zone of the interior are
designed for the purpose of distribution, as distinguished from commercial establishments and port facilities where a product is customarily carried for seasonal periods. The design of these plants is based upon a replenishment interval of 7 days, with a generous allowance for contingencies. Some items may not be carried longer than 2 or 3 days, whereas it may be necessary to carry other items for a period of several weeks in order that full economic advantage may be taken„ of market conditions and transportation. The operating temperatures established are slightly higher than those in commercial and port facilities. Lower temperatures are more expensive to maintain and are considered unnecessary in a distribution plant. The central cold-storage distributing plant usually contains four or more rooms, each designed for a definite purpose—a freezer storage room at 10°F. For the storage of all frozen items ; a chill room at 30°-32°F. for the storage of fresh carcass meat, smoked meats, and other meat products; a cooler room, operated at about 35°F., for shell eggs and dairy products; and another cooler room, also operated at about 35°F., for fresh fruits and vegetables. In addition, at the larger installations there is provided a large cooler room, which may be carried at about 40°F., with refrigeration, or at 40-60°F. with ventilation, for the fruits and vegetables which are best carried at the higher temperature, or which are less perishable.
(2) It is important that certain perishable food items be stored separately from others to avoid contamination ; for example, shell eggs or butter must never be stored in the same room with fresh fruits or vegetables or with smoked hams or bacon, because this would cause the shell eggs and butter to develop highly objectionable off-flavors.
(3) Fresh unfrozen fish, loose frozen fish, or smoked or pickled fish will not be handled on the premises of the cold-storage plant. When these products are received, they will be handled at some other location away from stored subsistence items and will be issued promptly to organizations.
(4) Where mechanical temperature-recording instruments are not available, a tempera
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ture chart will be maintained on which the temperatures of all cold-storage rooms will be recorded. Temperatures will be recorded at least three times daily—at the beginning of the day’s operations, at midday, and at the close of the day’s operations. Required temperatures and a list of items which will be stored at these temperatures will be posted conspicuously outside each refrigerated room. Temperature figures will be at least 2 inches high on the poster.
c. The Freezer Storage Room. (1) The freezer storage room will be maintained at a temperature of 10°F. with the least possible fluctuation.
(2) All'food items that are received frozen and are to be carried in a frozen state until immediately preceding issuance will be stored in the freezer storage room. However, frozen fish and other water food products received frozen, must be in clean containers relatively free from odors, or &(3) above will apply.
(3) The following items, received frozen, should be stored in the freezer storage room: meat and meat products; milk, commercially frozen; smoked ham and bacon; poultry; fish and other water food products (in clean containers relatively free from odor) ; fruits and vegetables; and fruit juices and fruit pulp.
(4) Items that are received solidly frozen and at a temperature of 20°F. or less may be piled into compact stacks.
(5) Items that are received solidly frozen but at a temperature above 20°F. will be stacked with ventilating stripping between tiers.
(6) Items that are received in a slightly defrosted condition, if accepted, will be refrozen without delay in order to prevent spoilage. Such items will be distributed widely over the available floor area with free space between the individual packages. If practicable, when the package is exceptionally large, the contents will be removed from the containers and distributed in such a manner that they will refreeze rapidly. The use of a portable fan to produce a pronounced current of air over the product will hasten the rate of refreezing. It usually is unnecessary to take any special precautions in this respect with most carcass meat, because air space will naturally be present
when the product is piled. Lumber dunnage (2" x 4") is advisable between sides of veal which need to be refrozen, to prevent the product from being too closely packed.
(7) The freezer storage room will not be used for the purpose of initially freezing any food item except under emergency conditions, because the refrigeration equipment capacity is insufficient for that purpose and the rate of freezing will be very slow. In general, the slow freezing of any fresh product will result in a distinct loss of quality.
d. The Meat Chill Room. (1) The meat chill room will be maintained at a temperature of 30° to 32°F. with the least possible fluctuation. The temperature of this room will not be lowered below 30°F., because this will result in a slow freezing action which will adversely affect the quality of the meat.
(2) The following types of items should be stored in the meat chill room: fresh meat and meat products; fresh poultry; smoked or salted ham or bacon; and frozen meat and meat products that are ready to be defrosted.
(3) Fresh pork and fresh pork sausage are best stored in a temperature of 26° to 28°F.; however, it is not practicable to provide a special room for this purpose. Therefore, such products will be placed in the coldest part of the meat chill room, and the storage period will be limited to 48 hours. The product will be carried frozen for any longer storage period.
e. The Egg and Dairy Products Cooler Room. (1) The egg and dairy products cooler room will be maintained at a temperature of 35°F., with the least possible fluctuation.
(2) The following products will be stored in the shell egg and dairy products cooler room: eggs, in shell; eggs, dried; cheese, American Cheddar or processed types; milk, fresh or dried; cream; butter; oleomargarine; lard and lard substitutes; and yeast, compressed, packaged.
(3) Lard and lard substitutes may be carried successfully for 2 or 3 weeks where the prevailing temperature is not higher than 65°F. They may be carried 5 or 6 months when stored at 35°F. These products may be stored either in the shell egg and dairy products cooler room or in the meat chill room. These products will
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not be placed in a confined space with fresh fruits or fresh vegetables unless in sealed metal containers.
f. The Fresh Fruits and Vegetables Cooler Room. (1) The fresh fruits and vegetables cooler room will be operated at a temperature of 35°F., with the least possible fluctuation.
(2) This room is designed for the more perishable vegetables and fruits.
(a) The following vegetables will be stored here: artichokes, asparagus, green or wax snap beans, green lima beans, small beets with tops, broccoli, brussels sprouts, native or Chinese cabbage, small carrots with tops, cauliflower, celery, green corn, endive, lettuce, okra, green pod peas, bell and fresh pod peppers, radishes, spinach, and small turnips with tops.
(&) The following fruits also will be stored here: apricots, berries of all varieties, cherries, cranberries, fresh currants, fresh figs, grapes of all varieties, nectarines, peaches, Bartlett pears, plums of all varieties, and watermelons for chilling.
g. The Ventilated or the 40°F. Storage Room. (1) The larger cooler room for less perishable fresh fruits and vegetables will be carried at a temperature of 40°F., if sufficient refrigeration is available and it is possible to do so. If sufficient refrigeration is not available, the room will be well ventilated, particularly during the cool hours of the night, and kept closed as much as possible during the day. In the winter it may be necessary to heat the room to prevent the temperature from going below 38°F.
(2) The items stored in the ventilated storage room will be such products as may be carried satisfactorily for a time ranging from a few days to 2 or 3 weeks at the prevailing temperature.
(3) The following items may be stored in the ventilated or 40°F. cooler room: apples (see (4) below) ; avocados; large mature beets without tops; casabas; citrus fruits of all varieties (see (5) below) ; cucumbers and eggplant (see (6) below) ; dried fruits of all varieties (see (7) below) ; sirups, honey; canned meat (see (9) below) ; honeydew melons; canned evaporated milk (see (10) below) ; molasses;
nuts; cooking oil; onions; parsnips; pears (except Bartlett) (see (8) below) ; cured pod peppers; white and sweet potatoes; pumpkins; rutabagas; Hubbard squash; summer squash and tomatoes (see (6) below) ; and large turnips without tops.
(4) Apples, in general, may be stored quite satisfactorily for several days in ventilated storage space, because they are naturally a hardy fruit with good keeping qualities. Many varieties may be stored successfully in the early part of the season without the use of refrigeration, although there are certain early varieties which do not keep well except under refrigeration. The highest quality will be maintained with the apples kept under refrigeration, and refrigeration always will be used for apples that have been carried 2 or 3 months beyond harvest.
(5) Citrus fruits usually may be carried successfully for a few days in ordinary ventilated storage. It is most advisable, however, to store this product under refrigeration to maintain the highest quality. In general, storage temperatures below 40°F. will be avoided to prevent injury to the fruit. Citrus fruits never will be stored with fresh meat or with shell eggs and dairy products. Since molds are the chief causes of the destruction of citrus fruits, decayed fruit will not be allowed to remain in the storage room.
(6) Cucumbers, eggplant, tomatoes, and summer squash may be injured by temperatures below 40°F. If tomatoes are received fully ripe, they may be carried satisfactorily for 2 or 3 days in the 35°F. fruits and vegetable room.
(7) Dried fruits such as prunes, peaches, raisins, apricots, pears, and apples do not require storage under refrigeration unless they are to be carried for relatively long periods. Dried fruits, however, may be stored with other products in any of the cooler rooms as a protection from insect infestation.
(8) Pears of the winter varieties, unless fully ripe when received, may be stored successfully at 40°F. or in cool ventilated ordinary storage for 2 or 3 weeks. Bartlett pears are more perishable than the winter varieties such as Hardy, Comice, Bose, and Winter Nelis.
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Bartlett pears that have started to turn yellow will be stored under refrigeration. If they are received green, however, they usually can be stored satisfactorily from 6 to 8 days in cool ventilated space.
(9) Canned meat, with the exception of nonsterile canned ham and luncheon meat, may be carried successfully in cool ventilated ordinary storage. Nonsterile canned ham or luncheon meat will be carried under refrigeration and may be placed in any one of the cooler rooms at 35° or 40°F.
(10) Canned evaporated milk may be carried successfully in cool ventilated ordinary storage space. (Cans should be turned once every 30 days.)
h. Maximum Storage Periods. The following tabulations indicate recommended maximum storage periods for the various perishable subsistence supplies as stored in the rooms described in c through g above. This information has been compiled from many reliable sources including both extensive scientific research and the practical experience of those engaged in the cold-storage and food industries. It is recognized that there may be exceptions to the maximum storage periods here recommended, because the initial quality of the product, the skill with which the plant is operated, and the design of the plant all bring about variations in the period of successful storage. The periods listed below are considered to be average.
(1) The freezer storage room, (a) The following storage periods apply to the corresponding products stored in the freezer storage room at 10°F.:
Product Maximum storage
period
Bacon, smoked, received frozen____________ 3-4 months
Butter and cream, frozen__________________ 3-4 months
Fish, frozen, packaged 3-4 months Fruit juices and pulp, frozen_____________ 3-4 months
Fruits and vegetables, frozen_____________3-4 months
Ham, smoked, received frozen______________ 3-4 months
Meat and meat products, frozen____________ 3-4 months
Milk, commercially frozen (see note)______L 3-4 months
Poultry, frozen -------------------------- 3-4 months
Note. Frozen milk must be maintained at 10°F. from the time it is frozen—during storage, shipment, and subsequent storage—until defrosted for consumption. Milk held at 15°F. will lose flavor slightly after 21 days, and will be definitely flat and show slight separation after 90 days. Exposure during handling at room temperature for 30 minutes will produce a flat or oxidized flavor when milk is thawed ; therefore, such exposure should be avoided. Fluctuations in temperatures will produce flaking and separation.
(b) At ports of embarkation or other locations where these products are stored for reshipment, 0°F. temperature should be provided. Delivery from a 0°F. room offers greater protection to products which may be exposed to higher temperatures during loading operations.
(2) The meat chill room, (a) The following storage periods apply to the corresponding products stored in the meat chill room at 30° to 32°F.:
Maximum storage
Product period
Beef and beef cuts, fresh________________ 7- 9 days
Bacon, smoked, mild cured, received
unfrozen 2- 3 weeks
Bologna --------------------------------- 6- 7 days
Cold cuts, cooked delicatessen meats_____ 6- 7 days
Ham, smoked, mild cured, received unfrozen ---------------------------------- 2- 3 weeks
Pork and pork cuts, fresh 3- 4 days
Pork sausage ______________________________ 2- 3 days
Salami, dry------------------------------ 10-14 days
(&) Where it is desired to carry any of the above products beyond the periods shown, it will be best for the products to be properly frozen and carried in freezer storage at 10° or 0°F. Salt pork and heavy cured bacon and ham may be carried at 30° to 32°F. for 2 to 3 months without appreciable loss of quality.
(3) The egg and dairy products cooler room, (a) The following storage periods apply to the corresponding products stored in the egg and dairy products cooler room at 35°F.:
Product Maximum storage
period
Butter 20 days
Buttermilk 36 hours
Cheese, domestic, Cheddar or processed 3- 4 months
Cream 8-10 days
Eggs/ dried, powder 2- 3 months
Eggs, in shell 2- 3 weeks
Lard and lard substitutes .. 5- 6 months
Milk, dried, powder 2- 3 months
Milk, fluid, fresh _ . 36 hours
Yeast, compressed, packaged 8-10 days
(&) Lowering the storage temperature to 30°F. for shell eggs and 32°F. for other products, and maintaining constant temperature and ideal humidity and air motion conditions, will make possible a somewhat longer storage period for all of the above products except
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buttermilk, butter, cream, milk, and yeast. Butter and cream may be frozen and carried up to 3 or 4 months in freezer storage at 10°F. and for longer periods at 0°F.
(4) The fresh fruits and vegetables cooler room. The following storage periods apply to the corresponding products stored in the fresh fruits and vegetables cooler room at 35°F.:
Product Maximum storage
period
Apples (depending upon variety, etc.)— 2- 3 months
Apricots ------------------------------ 5- 7 days
Artichokes 1- 2 weeks
Asparagus ----------------------------- 7-10 days
Beans, green, lima 5- 7 days
Beans, green or wax-------------------- 5- 7 days
Beets _________________________________ 7-10 days
Berries, all varieties----------------- 3- 5 days
Broccoli ------------------------------ 5- 7 days
Brussels sprouts ---------------------- 5- 7 days
Carrots, large ------------------------ 7-10 days
Carrots, small ------------------------ 5- 7 days
Cauliflower --------------------------- 5- 7 days
Celery ________________________________ 7-10 days
Cherries ------------------------------ 5- 7 days
Corn, green --------------------------- 3- 5 days
Cranberries --------------------------- 1~«2 weeks
Currants, fresh ----------------------- 3- 5 days
Dates, fresh -------------------------- 7-10 days
Endive 3— 5 days
Figs, fresh --------------------------- 3- 5 days
Fruits, dried, all varieties----------- 3- 4 months
Grapes, all varieties------------------ 1- 2 weeks
Lettuce 3- 5 days
Nectarines 7-10 days
Nuts, in shell and shelled------------- 2- 3 months
Okra 3- 5 days
Onions, green-------------------------- 3- 5 days
Onions, dry---------------------------- 2- 3 weeks
Parsnips ________________________________ 7-10 days
Peaches 7-10 days
Pears, Bartlett, colored_______________ 3- 5 days
Pears, Bartlett, green------------------- 7-10 days
Pears, winter varieties________________ 1- 2 weeks
Peas, green, pod_______________________ 3- 5 dijys
Peppers, bell and pod------------------ 7-10 days
Peppers, cured pod_____________________ 3- 4 weeks
Pickles, in brine______________________ 2- 3 months
Plums, all varieties------------------- 5- 7 days
Radishes 3- 5 days
Rutabagas ----------------------------- 7-10 days
Spinach _______________________________ 3- 5 days
Turnips _______________________________ 7-10 days
(5) The ventilated storage room, (a) The following storage periods apply to the corresponding products stored in the ventilated storage room at 40° to 60°F.:
Product Maximum storage
period
Apples _______________________________ 1- 2 weeks
Avocados ----------------------------- 5- 7 days
Beets, large ------------------------- 5- 7 days
Carrots, large --------------------•-- 5- 7 days
Citrus fruits, all varieties---------- 1- 2 weeks
Cucumbers ---------------------------- 3- 5 days
Eggplant ----------------------------- 3- 5 days
Fruits dried, all varieties___________ 3- 4 weeks
Melons, all varieties----------------- 3- 5 days
Onions, dry--------------------------- 7-10 days
Parsnips ----------------------------- 5- 7 days
Pears, winter varieties--------------- 7-10 days
Potatoes, sweet ---------------------- 1- 2 weeks
Potatoes, white ---------------------- 3- 4 weeks
Pumpkin ------------------------------ 2- 3 weeks
Rutabagas ---------------------------- 7-10 days
Squash, hubbard ______________________ 2- 3 weeks
Tomatoes, firm, ripe------------------ 3- 5 days
Turnips, large ----------------------- 7-10 days
Note 1. The above storage periods are approximate only.
Note 2. Bananas may be damaged by chilling at temperatures below 50°F.
(&) When refrigeration is available and it is possible to maintain the temperature constantly around 40°F. with ideal humidity and air motion, the storage periods given in (a) above may be slightly lengthened.
i. Correct Use of Cold-Storage Space. (1) Economy of floor space, (a) Cold-storage plants represent considerable monetary investment and are expensive to operate. Care will be taken, therefore, to utilize all floor area economically.
(&) A single central aisle about 4 feet wide will extend through the room from the entrance doorway straight to the farthest wall. Rooms which are more than 30 feet wide usually are provided with two doors, in which case two aisles will extend through the room from the entrance doorways to the farthest wall. No other aisles in the room are necessary. When a shipment of perishable subsistence arrives at the plant, the supervising officer will assign the shipment a lot number and lay out the floor area required (or, in the case of fresh chilled carcass meat, the footage of track to be used) for each lot, select a location, and direct the building of the stacks.
(2) Stacking. Packaged items and frozen carcass meat will be stacked neatly and compactly. Starting 4 to 6 inches from the wall, these stacks will extend in rows in a single block
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to the edge of the central aisle. The width of the face of the stack will depend upon the total volume of the lot. Products will not be stored closer to the ceiling than 18 inches from the top of the stack. In rooms with ceilings 9 to 10 feet above the floor (when space is short), the stacks will be built to a height of 7 feet or more to take full advantage of the available storage space. An exception to this practice is the stacking of sacked goods. No items will be so stored that they come in contact with the floors, walls, or cooling coils or units. Sacked vegetables will not be stacked more than four or five bags high, to prevent crushing the product in the bottom sacks. A good method is to place the first tier of bags on end, and then to lay one or two more tiers of bags flat. Where space for sacked goods is short, racks may be built with removable decking about 5 feet above the floor and thus permit additional storage space.
(3) Shelving. In general, shelving will be avoided. Some small amount may be desirable for carrying contents of broken packages. However, shelving will not be installed where it interferes in any way with the full utilization of floor area for stacking supplies or where it will result in unsanitary conditions.
(4) Dunnage. Floor dunnage will be used for sanitary reasons and for allowing the free movement of cold air under the stack. A 2-inch space is sufficient. The most suitable form of floor dunnage is 2- by 4-inch lumber in 4- to 6-foot lengths. This floor dunnage will be picked up and placed out of the way as the row is broken down for delivery. Heavy floor racks, duckboards, or platforms are entirely unnecessary. They are expensive to build; they are wasteful of floor space; they contribute to unsanitary conditions; and they prevent the movement of handling equipment direct to the face of the stack and, therefore, increase the amount of labor needed for handling supplies. Where cold-storage space is at a premium, skid platforms will not be used for floor dunnage because the height of the stack is thereby limited to the load on the skid, and vertical storage space is lost. Skid platforms are handling equipment and will be used as such, not as storage equipment.
(5) Ventilation within the stack, (a) Fresh
fruits and vegetables that are to be carried beyond a day or two require ventilation within the stack. Usually the packages can be arranged with open spacing in the stack so that the contents may be cooled satisfactorily and any volatile products given off may be carried away.
(&) Shell eggs in wooden cases that are to be carried only a few days need not be stacked with separating stripping; however, if the eggs are to be carried beyond a week or two, or if the eggs are received in fiberboard cartons, each tier of the stack will be stripped with thin boards or laths to provide ventilation within the stack.
(c) Boxes or cartons containing fresh meat, smoked meat, and fresh meat products to be carried in the meat chill room will be separated by stripping with laths or thin boards in order to provide suitable circulation of cold air around each container.
(cZ) Meat and meat products, poultry, frozen fruits and vegetables, etc. which are received solidly frozen at a temperature of not more than 20°F. may be stored without provision for stack ventilation, although it is important that the stack be separated from the wall by a distance of 4 to 6 inches and supported on the floor by dunnage at least 2 inches thick. Items received at a temperature higher than 20°F. will be stacked with stripping or arranged with open spacing to permit rapid lowering of the temperature of the items to the temperature of the room.
(e) Stripping with thin boards or wooden laths provides ventilation between the tiers of a stack, permits equal distribution of refrigeration through the stack, and permits stacking to an economical height, stabilizing the stack when it consists of irregularly shaped packages.
(/) In extreme cases, for example, in the stacking of rounded packages of frozen boned beef, heavier pieces of lumber may be required at intervals for stabilizing the stack. A vertical bulkhead partition placed at 10-foot intervals in a stack of such items also will be helpful.
j. Lot Identification. In order to reduce spoilage, an efficient system of lot identification must be employed. In cold-storage plants whose
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refrigerated floor space exceeds 2,700 square feet, the following system will apply:
(1) Perishable subsistence will be issued in the same rotation as received, except when it may become necessary to move a lot out quickly to avoid losses by spoilage or when another lot of the same commodity, or a suitable substitute commodity, is in better condition for continued storage. Deterioration and spoilage are likely to occur unless a product is moved out in rotation.
(2) The practice of attempting to rotate stocks properly by intricate stacking methods and by personal supervision will not be followed. A lot-numbering system will be used in which each individual shipment of those items of identical nomenclature and in like containers is assigned a lot number upon receipt at the cold-storage plant. Excepting sacked goods, every package within a lot will be marked or stamped with the number of that lot in figures at least one-half inch high. An ink pad and a rubber stamp with removable letters and numerals or a dating stamp is most suitable for marking the packages. Individual pieces of carcass meat will be tagged and the lot number marked on the tag. With sacked goods, a tag showing the lot number will be carried on the face of each storage stack. A separate locally improvised record will be maintained at the cold-storage plant for recording these lot numbers. This record will show the corresponding lot number assigned to the item when received, the date of its receipt, and the number of packages or containers comprising the lot. After the day’s issues have been completed, the balance on hand for each lot from which issues have been made will be reduced on the record to reflect the issues made during that day.
k. Materials Handling Equipment. (1) Suitable materials handling equipment is necessary for the efficient operation of a cold-storage plant. Equipment that is too large requires too much working space within the refrigeration rooms and is difficult to operate. Equipment that is too small or lightweight is wasteful of time and energy.
(2) For general purposes, at plants consisting of 2,700 square feet or more of refrigerated floor space, four-wheeled platform trucks
with steel or rubber-tired wheels will be used. Platform dimensions may range from 30 to 36 inches wide and from 60 to 72 inches long. At smaller plants, smaller equipment may be used or the goods may be carried manually.
(3) Heavy-duty, two-wheeled, barrow-han-dled hand trucks are useful for handling barreled goods and products received in 100-pound sacks.
(4) Where sufficient working space is available for assembling issue orders in advance, hand-lift jacks and skid platforms will be found useful in reducing handling time. The platform skid dimensions should be similar to those of the platform trucks, that is, 30 to 36 inches wide and 60 to 72 inches long.
I. Other Equipment. (1) Accurate scales, maintained in good working condition, will be used at the cold-storage plant for check-weighing supplies received and for weighing out small issue orders.
(2) The sales officer is responsible for establishing the operating temperatures of the individual rooms in the cold-storage plant as set forth in this manual. Mercury-column indicating thermometers will be located in each room, and periodic readings will be taken in order to be certain that the established temperatures are being reasonably maintained. The most suitable theremometer is one with 9-inch scales graduated in 1° divisions and with magnified reading over a range of —10° to 70°F.
m. Safety Precautions. (1) Wherever temperatures below freezing are maintained, an alarm signal will be installed which can be operated from a location within the room. A long-handled ax will be hung in a suitable place near the exit door for the use of any person accidentally locked in the freezer storage room.
(2) Small meathooks and meat trolley hooks that are not actually in use will be placed out of the way to prevent injury to workmen.
(3) Nails partially driven into columns and walls at face level have caused serious injury to workmen. This hazard will be removed. It is particularly dangerous to workmen who wear eyeglasses, which have a tendency to fog up in passing through changing temperatures.
(4) Double-swing vestibule doors are installed to prevent the waste of refrigeration
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when the main refrigerator doors are opened. Workmen will pass carefully through these doors in order to avoid collisions.
n. Care and Sanitation. (1) Sound judgment and careful attention to sanitation are essential for the successful handling of all food products. (See AR 40-205.)
(2) The entire premises will be kept clean, neat, and orderly at all times. Supplies will be handled carefully to avoid damage. Nearly all food products are damaged by bruising; therefore, rough handling will not be tolerated at any time.
(3) The use of smoking or chewing tobacco will not be permitted within the cold-storage plant. “No smoking” signs will be placed in all rooms and compartments of the cold-storage plant, and the rule will be rigidly enforced.
41. The Handling of Subsistence Supplies
a. As far as practicable, issues to field ration messes will be made from the warehouse in the morning and sales to organizations on the garrison ration, to officers’ messes, and to hospitals will be made in the afternoon. New shipments of supplies will be unloaded immediately upon receipt. This practice will require a labor detail for the stacking of new supplies
and warehouse personnel for the supervision of issues of field rations in the morning and sales of garrison, officers’ mess, and hospital rations in the afternoon.
b. Three techniques of field ration issues are possible—
(1) The withdrawal of bulk stocks to an issue point and the break-down of those bulk stocks to organization or group issues by ration distribution personnel prior to the time of issue.
(2) The withdrawal of bulk stocks to an issue point and the break-down of those bulk stocks to organization or group issues by organization or group personnel picking the number of cans, cases, bottles, or packages as directed and supervised by ration distribution personnel.
(3) When the station has small number of units of limited strength, the use of organization or group personnel supervised by warehouse personnel to pick the items for each individual issue direct from warehouse stocks.
c. The station commander will prescribe the technique that permits the most economical use of personnel. Variations in the prescribed technique may be used for perishables and for sales to organizations on the garrison ration, to officers’ messes, and to hospitals.
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CHAPTER 4
DISPOSING OF SUBSISTENCE SUPPLIES
Section I. ISSUING FIELD RATIONS
42. Field Rations
a. General. The subsistence supplies for which the sales officer is accountable generally will be disposed of by their issue as field rations; by their sale to organizations being subsisted on the garrison ration, to officers’ messes, or to hospitals; by their sale to individuals and organizations authorized to purchase under the provisions of AR 30-2290; by their issue as one of the special types of issues, including troop train issues, that the sales officer is authorized to make; by their transfer to another station; or by their transfer to depot accountability as directed by higher authority.
b. Field Rations A and B. A field ration A or B is a stipulated quantity of individual foods for the subsistence of one person for one day as provided in the master menu after local revision. Field rations A and B are composed essentially of the same foods. Field ration A, however, includes fresh fruits, fresh meats and vegetables, as well as other items which require refrigeration and cannot be stored over any considerable period of time. The components of field ration B, on the other hand, are processed by packing, canning, or dehydration in order to extend their keeping qualities and facilitate their storage and shipment. Sales officers at stations in the zone of the interior are concerned primarily with field ration A, which is used whenever possible. Field ration B will be used primarily in theaters of operations when preservation is a serious problem; but even there, it will be used only when it is impracticable to supply or use field ration A. Field rations A or B will be issued in kind on the basis of the number of men expected to attend a mess, as reported to the sales officer on the consolidated ration request.
43. Consolidated Issues
a. The number of issues made by sales officers will be held to the minimum consistent with efficient and economical operation. Field rations will be distributed in bulk as follows:
(1) To tactical units which normally draw rations in bulk when in the field.
(a) Rations for divisions and attached units will be distributed as a single bulk issue to the division quartermaster.
(&) Rations for nondivisional units operating under a headquarters and headquarters detachment, special troops, will be distributed as a single bulk issue to the ration officer appointed by the commanding officer of the headquarters under which such units and detachments operate.
(c) Rations for separate regiments or groups will be distributed to regimental or group supply officers.
(2) To all other troops, as prescribed by the installation commander.
(a) Where practicable, units will be grouped and one officer appointed to draw rations for an organization or group of organizations the equivalent of a regiment (three battalions) .
(&) Where the number of separate messes at installations is limited, rations will be distributed to the respective mess officers.
(c) Where there are large consolidated messes, rations will be distributed to the respective mess officers.
b. Officers appointed to draw rations in bulk will be furnished an adequate number of assistants by the appointing authority. Personnel required to break down rations for groups will be provided on a detail basis by the organizations constituting the group. The station commander will designate the points at which bulk issues will be broken down and distributed.
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44. The Consolidated Ration Request
a. Preliminary Issue Procedure. The sales officer, as directed by the station commander, will establish the ration interval and will publish each month a schedule of issues showing ration request dates with corresponding dates of issue and dates of consumption. The schedule also will indicate the days of double or triple issue. Designated consolidating headquarters will receive ration requests (WD AGO Form 10-29) from component units and prepare consolidated ration requests (WD AGO Form 10-31) in accordance with TM 10-205. Consolidated ration requests (see fig. 19) will be forwarded to the sales commissary where they are used by the issue clerk in the preparation of field ration issue slips. After the rations have been issued and the signed field ration issue slips have been returned to the accounts clerk, the consolidated ration requests will be attached to and made part of the field ration issue slips. The information on the ration requests and consolidated ration requests always
must be available to the officers of the central meat-cutting plant and the central pastry bakery in order that they may plan their issues of meat and pastries to the troops.
b. Issues on a Meal Basis. In the interest of food conservation, commanding officers of all posts, camps, stations, airfields, and air bases may authorize the issue of rations on a meal basis to those units in which the members present for each of the several meals are disproportionate. This authority is granted to eliminate waste caused by adapting foods to a menu for which they were not intended, and to conserve in the over-all issue of foods. When issues are made on a meal basis, a variant form, the consolidated meal ration request (WD AGO Form 10-30) as illustrated in figure 20, will be used. For accounting purposes, the number of rations so issued will be determined by dividing the total number of meals by 3. Issues on a meal basis should not normally cause the total value of rations issued to exceed the value of an equal number of garrison rations for the same month.
CONSOLIDATED RATION REQUEST
ORGANIZATION 1000th Inf, Div. Fort School, Va. RATION REQUEST DATE 17 Aug 46
RATIONS
ESTIMATED NUMBER OF RATIONS REQUIRED {Basis for issue of “unit items” commonly referred to as “each items” of the menu) 15,173
NET ADJUSTMENT FOR PRIOR OVER X3QESBE ISSUES 173
NET NUMBER OF RATIONS TO BE ISSUED FOR CONSUMPTION ON (Give date) 20 Aug 46 15,000

NUMBER MONEY VALUE
NUMBER OF MEALS FURNISHED ON DATE PRECEDING DATE OF THIS REPORT TO INDIVIDUALS FOR WHICH CASH REIMBURSEMENT H.AS BEEN OR WILL BE MADE AT THE RATE OF 25 CENTS PER MEAL 410 $102.50
SIGNATURE (Name, rank, and title) H. B. KALE, Lt. Col. QMC Div. Quartermaster
INSTRUCTIONS ON REVERSE SIDE
16-52142-1
Replaces WD AGO Form R-5151, which is obsolete.
WD"0^ 10-31
Figure 19. Consolidated ration request (WD AGO Form 10-31).
57
Directives to issue rations on a meal basis will be filed with the sales officer’s account.
c. Newly Arrived Organizations. The commanding officer of the station will determine which of the methods prescribed in paragraph 43 will be used by each organization to obtain rations. The sales officer will arrange that the supply officer of each newly arrived unit or organization be furnished with a copy of the schedule of issues referred to in a above and be informed of the ration request procedure as well as the time and place for the ration detail to draw rations. The sales officer also will advise the post food service supervisor of the arrival of each new unit or organization.
45. Field Ration Issue Procedure
a. General. Components of the field ration will be issued in bulk as prescribed in paragraph 43. The methods of field ration issue are outlined in paragraph 41 b. The actual issue will be made on a field ration issue slip (WD AGO
Form R-5153) which will list the quantity of each component issued and will be signed by the person authorized to receive the issue. In conjunction with the issue slip, a memorandum of field ration issue (DA AGO Form 10-190) will be prepared for each organization to assist it in checking off the issue and in breaking down the rations. It is not mandatory that these forms be exactly like those illustrated in figures 21 through 24. Sales officers are authorized to develop different set-ups of the forms to suit the local situation. However, all changes will maintain the integrity of the forms. This means that the field ration issue slip will be prepared in a single completed copy for each point of issue and will be signed by the person receiving the issue. It also means that only a single completed copy of the memorandum of field ration issue will be delivered to each organization or group authorized to draw rations in bulk, unless the organization or group draws simultaneously from several points of issue. If this circumstance exists, only one copy will be supplied for
(INSTRUCTIONS ON REVERSE SIDE)
Figure 20. Consolidated meal ration request, WD AGO Form 10-30.
CONSOLIDATED MEAL RATION REQUEST
ORGANIZATION Group 10 Consolidated Mess RATION REQUEST DATE 17 Aug 46
POR USE BY ORGANIZATIONS AUTHORIZED TO BE ISSUED RATIONS ON A MEAL BASIS
BREAKFAST DINNER SUPPER
ESTIMATED NUMBER OF MEALS REQUIRED (Basis for issue of "unit items" commonly referred to as "each items" of the menu) 752 1478 987
NET ADJUSTMENT FOR PRIOR OVER WE3DS3 ISSUES 28 115 38
NET NUMBER OF MEALS TO BE ISSUED FOR CONSUMPTION ON (Givedate) 724 1363 949
NUMBER MONEY VALUE
NUMBER OF MEALS FURNISHED ON DATE PRECEDING DATE OF THIS REPORT TO INDIVIDUALS FOR WHICH CASH REIMBURSEMENT HAS BEEN OR WILL BE MADE AT THE RATE OF 25 CENTS PER MEAL 72 $18*00
SIGNATURE (Name, rank, and tille) F. GARDiER, Maj. QMC OIC, Unit Tng Center
WD 1 APR 47 10-30 Replaces WD AGO Form R-5152, which is obsolete.
58
each point of issue. Blank copies will be prepared and supplied in such quantities as the organization may require for the ration breakdown (see chart 11).
b. The Field Ration Issue Slip. (1) Preparation. The issue clerk will receive the consolidated ration requests from consolidating headquarters and will transfer from these to the field ration issue slip (see fig. 21) the names of the drawing organizations and the net number of rations required by each. One copy of the field ration issue slip will be prepared for each point of issue, except the bakery (which will use the daily issue slip, WD AGO Form 10-19), and each slip will list only the supplies to be distributed at that point of issue. The list of items to be issued will be taken from the revised menu. The issue clerk will compute the allowance column of the field ration issue slip by multiplying the number of rations required by the item allowance per 100 men as shown on the menu, and pointing off two decimal places. If the amounts to the right of the decimal point are less than .5, they will be dropped; if they are .5 or more, they will be raised to the next whole number. The resulting quantities will be entered in the allowance column of the field ration issue slips. The issue slips will then be forwarded to the appropriate warehouse and the bakery in sufficient time to permit them to arrange for the issue of the ration components. On those days when meat is issued to the central meat-cutting plants, a separate field ration issue slip will be prepared for meat only. A separate slip also will be used for the issue of ingredients to central pastry bakeries (see i and j below).
(2) Completion. The warehouse will insert in the appropriate boxes of the field ration issue slip the quantities of each item issued and will instruct the representative of the organization or group receiving rations to make a similar entry on the appropriate line of the memorandum of field ration issue. Each warehouse and the bakery will obtain the signature of the authorized representative of each organization or group for the items received.
(3) Posting. After all organizations have drawn rations, the field ration issue slips (and the daily issue slips) will be forwarded by the warehouses and the bakery to the accounts clerk who will total the amount of each item issued,
enter the unit price, and calculate the money value. The total money value of the day’s issues then will be posted to the cumulative summary of field rations issued (see par. 46), and the field ration issue slips and daily issue slips, to which have been attached the appropriate consolidated ration requests, will be filed as supporting documents to that voucher.
c. Memorandum of Field Ration Issue. One completed copy of a memorandum of field ration issue (DA AGO Form 10-190) will be prepared for each organization or group to which an issue of field rations is to be made (see fig. 23). In those instances where an organization or group draws simultaneously from more than one point of issue, separate memorandums of field ration issue will be prepared in one copy for each point of issue. Additional blank copies of the form will be furnished by the sales commissary to organizations or groups in such quantities as they may require for their ration breakdown. The memorandum of field ration issue will be prepared and supplied sufficiently in advance to enable each organization or group to calculate all breakdowns prior to the receipt of the ration. If substitutions in the menu are required, they will be made by the sales officer prior to the preparation of the field ration issue slips and the memorandums of field ration issue. Other unavoidable last-minute changes will be listed on the bottom of the memorandum of field ration issue or, if numerous, on the back. A menu change sheet is never used for this purpose.
d. Multiple Issues. On the days of double or triple issues, where the issue of components of the field ration for use on several succeeding days is made on one day, alternate forms of the field ration issue slip (WD AGO Form R-5154) and of the memorandum of field ration issue (DA AGO Form 10—191) may be used instead of a separate slip for each day, as illustrated in figures 22 and 24. These forms will be processed in the same manner as the regular single-issue forms, as described in b aid c above.
e. Condiment Issues. On those days when condiments are issued, a separate field ration issue slip and a memorandum of field ration issue will be prepared to cover the condiment
59
FORM
UNIT
FORWARDED DIRECT BY
2
CONSOLIDATED
RATION REQUEST
DAILY RATION
REQUEST
DAILY RATION
REQUEST
—Accumulates Consolidated Ration Requests from subordinate headquarters.
DAILY RATION REQUEST
CONSOLIDATED RATION REQUEST (WD AGO Form 10-31)
—Consolidates all unit Daily Ration Requests.
—Files.
REGIMENTAL OR SIMILAR HEADQUARTERS
DIVISION OR STATION HEADQUARTERS
MEMORANDUM OF FIELD
RATION ISSUE (DA AGO Form R-0000)
FIELD RATION
ISSUE SLIP (WD AGO Form R-5153)
DAILY ISSUE FLIP (WD AGO Form n-19)
—Prepares.
—Signs copy No. 1 and forwards to headquarters preparing Consolidated Ration Request.
—Files copy No. 2.
CONSOLIDATED
RATION REQUEST
—Prepares.
—Forwards copy No. 1 to higher consolidating headquarters, if any; otherwise forwards direct to sales commissary.
—Files copy No. 2.
MEMORANDUM OF FIELD RATION ISSUE (UNIT COPY)
—Receives.
—Inserts quantities items drawn.
—Files.
CONSOLIDATED
RATION REQUEST
—Prepares Consolidated Ration Request based on accumulated ration requests of subordinate headquarters.
—Forwards copy No. 1 to issue clerk.
—Files copy No. 2.
FORWARDED DIRECT TO
],MEMORANDUM OF FIELD RATION ISSUE (ORGANIZATION COPY)
MEMORANDUM OF ( FIELD RATION ISSUE (ORGANIZATION COPY)
—Receives copies before drawing supplies.
-—Forwards to officer designated to draw rations in bulk, who sends with truck to draw supplies (See fig. 24).
—Inserts quantities of items drawn at time of receipt.
-Files after breaking down rations.
—Receives copies before drawing supplies.
—Forwards to officer designated to draw rations in bulk, one copy sent w'ith each truck to draw supplies.
—Inserts quantities of items drawn at time of receipt.
—See Note No. 1.
—Remaining copies retained for use when rations are broken down for distribution to unit messes.
—Files used copy.
OFFICER DESIGNATED TO DRAW RATIONS IN BULK
FIELD RATION
ISSUE SLIP
MEMORANDUM OF FIELD RATION ISSUE (UNIT COPY)
—Prepares Field Ration Issue Slip to be used when rations are broken down for distribution to unit messes.
—Distributes Memorandum of Field Ration Issue to each unit mess. See Notes 2 and 3.
—Issues rations.
—Secures signature on Field Ration Issue Slip of representative of each mess drawing rations.
—Files Field Ration Issue Slip with Memorandum of Field Ration Issue on which rations were received as record of their disposition.
Chart 11. Issue of field rations.
60
OFFICE SECTION
SALES COMMISSARY
SEPARATE ORGANIZATIONS
ACCOUNTS CLERK
ISSUE CLERK
CONSOLIDATED
RATION REQUEST
LONSOLIDATED
RATION REQUEST
CONSOLIDATED
RATION REQUEST
SEPARATE ORGANIZATIONS
-—Attaches to signed Field Ration Issue Slips when returned.
—Assembles Consolidated Ration Requests.
—Uses Station Menu and Consolidated Ration Request to prepare Memorandum of Field Ration Issue and Field Ration Issue Slip.
—Turns over to accounts clerk to be attached to signed Field Ration Issue Slips when returned.
COMPLETED COPIES
MEMORANDUM Or FIELD RATION ISSUE
—Prepares in sufficient copies to supply one to each drawing organization or group, and in enough blank copies to enable it to supply one to each mess receiving rations.
—Distributes copies prior to field ration issue.
BLANK COPIES AS REQUIRED
FIELD RATION
ISSUE SLIP
WAREHOUSE SECTION
POST BAKERY
NOTES
Format of Memorandum of Field Ration
Issue and Field Ration same for organization, messes.
2. Officers designated to
Issue Slip is the group and unit
draw rations in
bulk will prepare a Memorandum of Field Ration Issue for each unit mess similar to the Memorandum of Field Ration Issue prepared for the bulk issue to them by the commissary. Blank forms for this purpose will be supplied by the commissary.
3. Separate Field Ration Issue Slips and Memorandums of Field Ration Issue will be prepared for condiment issues.
4. Bread will be issued on a Daily Issue Slip.
COPIES AS REQUIRED
COPIES AS REQUIRED
DAILY
ISSUE SLIP
and
Field Ra-
—Files as subvoucher
lions Issued.
to Cumu-
Field Ra-
—Receives.
—Totals issues.
—Prices, extends, summarizes.
—Posts money val
FIELD RATION ISSUE SLIP
DAILY
ISSUE SLIP
—Prepares Field Ration Issue Slip from menu and Consolidated Ration Requests, segregating supplies to be issued at each issue point on a single sheet.
—Completes one slip for each warehouse issuing supplies and one slip for the bakery (Daily Issue Slip).
—Prepares additional copies in blank for use at intermediate breakdown points when such breakdown is performed.
—Forwards.
FIELD RATION
ISSUE SLIP
—Warehouse issues supplies listed.
—Obtains signature of representative of each officer designated to draw rations in bulk.
—Returns Field Ration Issue Slip to accounts clerk after completion of issues.
Chart 11. Issue of field rations—Continued.
—Issues bread in quantities as listed.
—Obtains signature of representative of each officer designated to draw rations in bulk.
—Returns Daily Issue Slip to accounts clerk after completion ot issues.
61
FIELD RATION ISSUE SLIP
NONPERISHABLE WAREHOUSE
FORT SCHOOL , VA.
8/19/46 8/20/46 ISSUE CONSUMPTION DATE DATE 1000th INF. DIV. GROUP 14 OCS REGT 2099 STA COIiP APPROVED BY: _J_. U, ¿AtEsrbmcER
RATIONS DUE ON RATION RB&ESi ' I5OOO 2000 1000 800
ITEMS ®IT ALLOW 100 ALIOW ISSUE ALLOW ISSUE AUÛW ISSUE ALLOW ISSUE ALIOW ISSUE AliDW ISSUE TOTAL ISSUED UN PRK TOTAL AMOUNT
Apricots, lb 2 3OO 'Soo 4O 5b 20 25 16 25 4oû % 100 M)
Beans, issue dry 8 1200 12,00 I6O 1 to 8Q $0 64 1 5 0 i 10 50
Unrealdry ind io 9000 Vôo 1200 IZoo $00 too 4§0 Il W ÛZ 225 é 0
Coffee, R&G lb $ 900 400 l?0 iZo 6O to 48 50 H3o H 2 I4 70
Marmalade 2 ft 4 600 Goo 80 KO 4p 40 3? 752 25 \W
Mayonnaise gal 1 '5 75 V 10 |ö 5 4 4 U 3Z I 24 M.
Milk, evap 14»; oz car 16 2400 £4 Ô0 320 3Z0 160 IGÒ 128 3oo? 0? 270 n
Peaches, evap lb 2 JOO 300 4o io 20 Zi 16 Zi 4oo 27 \M
2 Ur. cXm.-Prunes. evap Z5MJ!
Sugar, granulated lb 16* 2^37 W1 325 3 Zb" 162 It* 130 130 30 54 Ob' |52 70
Sugar, powdered lb 2 300 3ôo 40 4o 20 20 16 Vit, JU 52.
Tomatoe s,_Np. 10 cn 3 4 50 6O Gö JO 36 24 u- 5 ¿>4- 45 W 52.
QUANTITIES LISTED IN COLOT® HAVE BEEN REC WD AGO Form a-5153 , 15 Sept I9U5 ISSUE EIVED GRAND TOTAL — iriô
Figure 21. Field ration issue slip (single issue jorm).
issue. These forms will be processed in the same manner as the forms for the regular issue as described in b and c above.
f. Overissues and Underissues. If issues are made to small groups, or if available units of certain items of issue are so large that a record of overissues and underissues of these items must be maintained to prevent inequities of issue, such a record will be informally kept by the issue clerk. When a record of overissues and underissues is kept, the accounts clerk will, before posting and filing completed field ration issue slips, deliver them to the issue clerk, who will make a record of issues that exceeded or were less than authorized allowances. The issue clerk will consult this record before preparing future field ration issue slips and will arrange for an equalizaton of overissues and underissues.
Figure 21—Continued.
62
FIELI RATI01! ISSUE SLIP
g/19/L+6 NONP ERI SiiABLE WAREHOUSE. TORI SCHOOL, VA
ISSUE IATI J 2099 Sta Conp
APPROVEI SY:
$>.WC- j
FIELD RATION ISSUE SLIP 1 y 2
NOKPERISHABLE WAREHOUSE, FORT SCHOOL. VA. ________________________________________________________________________________ APPROVED BY:
ISSUE LAS'2 1000th Inf Div Group 14 OCS Reft. £> (J, Qfyr
CONSUMPTION DATES 2/20 ,3/21 R/22 ALLOW ISSUED S/20 8/21 C/22 ALLOW ISSUED S/20 8/21 8/22 ALLOW ISSUED SAIiÉè OPTIC ER
RATION STRENGTH 15000 15100 15000 2000 1900 2000 1000 950 1000 "OTAL ISSUED kit ’RICE total AMOUNT
ITHiS UNIT
Apricots, evan lb 300 300 300 10 l+o 20 20 25 37? 25 25
Beans, issue, dry, white lb 1200 1200 |W 160 160 I Go 80 80 Ko I44Ö 0¿ 4o
Cereal, dry Ind nkg 9000 90Ó0 9000 27030 1200 111+0 1200 3540 3b'4O 6OO 570 6OO I77O 1770 W bl M7 4(1
Cocoa. B-lb can lb 175 17r' 57? 50 50 So or 25 25 4^ £0
Coffee, R & G lb 900 906 900 27°'+ 120 111 120 354 7>?0 Ó0 67 60 187 in 323? 19 4/5' 03
Ifamalade 2-lb 0 .far 6 00 600 Uo 30 80 KO 1+0 U0 4t> 720 /? //o Ob
Mayonnaise ral 75 18 111 II* 10 r 15 1? r 2 7 7 134 ( 31 176
Milk, evan ihA-oz cn 2400 2537 U575 951+2 WL 320 323 610 12'3 IW 160 152 30+, 627 IIM rtf |W
Peaches, evap lb JOO 300 300 10 1+0 ÍÚ 20 20 2? 37? 7 Irti 25"
Prunes, evan lb 3OO 300 300 1+0 l+o ?o 20 20 Zb" *>7? 12 4b 00
12L- db^. Raisins 2. 5 2Sr. JU*- lb I50 150 i?o 20 20 10 10 7 2? I So 1 3 10 3 1 5 ¿4-
Sirup 10-lb Jar lr'l 151 |b'l 19 1? 20 10 10 10 1 KZ 4/- K3 Û
box Spaghetti, dry. 20-lb lb 1510 1510 it 00 190 190 700 95 ioo IKOû bl, lôf Û0
Sugar, brown lb 6 co 680 85 85 Kb 1+3 1+3 45 04 4F
Surar, granulated lb 2U37 2492 3113 8042 K()4Z 325 31U I+I5 1054 1 () 5'4- 162 I57 207 526 321 W W 22
Sugar, nowdered lb 300 ;oo 900 1+0 80 120 170 20 1+0 60 ¿>0 10M 07 7?
Tonatoes, Ko. 10 cn U50 1+53 U50 1353 |3?t> • 60 57 60 177 I ?0 IO 29 3d 89 70 IU0 45 CU ¿û
QUANTITIES LISTED IN ISSUED - J+ +5 L i COLUMN RECEIVED BY: J. Ì5o<-C., ' ~ ^ ÚL.Co~\a- A/ / ¿¿- To UI Sheet#1 TOTAL *1 4978 2 os ¡-i 07
4?Î4 5î
WO AGO FORM 0-51511 15 SEPT 1945
Figure 22. Field ration issue slip (alternate form for double or triple issuesi).
g. Emergency Issues. Emergency and special field ration issues will be made on locally prepared hand receipts. Such hand receipts will be attached to the field ration issue slips of the day on which the emergency or special field ration issues were made, and the money value thereof will be added to the value of the issues of that day.
h. Increased Issues. When the field ration is insufficient in certain components to provide sustenance for organizations and small units, increased issues of such components may be authorized (see (1) and (2) below). Such authorization will list the components to be increased, the percentage of increases of each, and the approximate number of individuals to whom the increased issues will be made. Such additional issues will be included by the issue clerk in the abstract of issues.
/ GROUP 10 CONSOLIDATED MESS /
I S/20 5/Si 8/22 ALLOW ISSUED 1
) 114 i 4 44 bio I4*¡o. Í15 (.50 1480 4 2.0
) 15 15 _1£_ \
/ 7$ 7s 7^ j
934 1+08 ISO 1235 123? (
17 17 40 I
48 U7 158 1 (
22_ 29 2? 1
5_ 8 L ]
184 146 192 682 m ]
_i¿ 15 2? I
11 Zb' Í
7 z_ 1
7 7 IÛ I
91 91 43 \
42 42 42 /
152 154 268 ?7U 37? /
\ 19 59 78
28 33 102 102 1
Figure 22—Continued.
63
MEMORANDUM OF FIELD RATION ISSUE
ORGANIZATION .r, . , STATION ISSUE DATE 8/19/46
ISSUE STRENGTH £) CONSUMPTION' date 8/20/46
INGREDIENTS UNIT ALLOWANCE 100 MEN QUANTITY ALLOWED QUANTITY 1 ISSUED 1
Bacon Bologna Chicken Liverwurst
THE COMMISSARY WILL REPRODUCE ONE COPY FOR EACH DRAWING ORGANIZATION OR GROUP PLUS SUCH ADDITIONAL COPIES AS MAY BE REQUIRED TO BREAK DOWN ISSUES. WHEN ISSUES ARE MADE SIMULTANEOUSLY FROM MORE THAN ONE POINT, SEPARATE COPIES WILL BE SUPPLIED FOR EACH POINT OF ISSUE.
figgs
Milk, fresh
Milk, evap» No. 1 Cheese, A. C.
Ice Cream
Butter
Lard
Mayonnaise
Sugar, gran
Sugar, powdered
Marmalade, 2-lb
Prunes, Raisins Coffee, Yeast
evap
Substitutions - none
daî1 2 * * s;/r°™ ip-190
lb gal lb lb
10
3i
7
5
2-^7
6 oû
4 o o
gal lb lb Jar
16}
2
4
lb lb lb
1
6
Figure 23. Memorandum of field ration issue.
3 oo
R & G
7S
(1) To organizations. Upon the request of the commanders of organizations for increased issues of certain components of the field ration, such issues may be authorized by the commanding officer of the station with the approval of local medical authorities. The cost of the increased quantities will not cause the value of the field ration for the station to be greater than the value of the garrison ration for the same month.
(2) To small units. Increased issues in cer-
tain components of the field ration may be
authorized to provide adequate sustenance for an outlying or isolated detachment. Such au-
thorizations may be granted by the commanding general of a major air command, army area, or department. They will be made only after a full and complete investigation discloses that
the regular allowances of specific components of the field ration fail to provide adequate sustenance. When such increases in certain components are granted, corresponding reductions in other components need not be made in order to keep the cost of the field ration from exceeding the cost of the garrison ration for the same period at the same isolated station. However, the cost of such increases will not exceed ten percent of the money value of the ration. When, after a practical test, it is determined that the increased issue still is not adequate, a request for further increased issues, showing complete justification therefor (including the strength of the detachment, available motor transportation, distance from nearest commissary, refrigeration, and other pertinent information), may be made to the commanding general of the ap-
64
MEMORANDUM OF FIELD RATION ISSUE (ALTERNATE FORM FOR DOUBLE OR TRIPLE ISSUES)
I ÛOÛ
STAT I ON
ISSUE DATE
lb lb lb lb lb lb
8/19/46
8/22/46
£/2Q/4â
.8/21/46.
ITEMS
15
19
50
10
^5-75-
2.&Î7
2>fe>0
10
65
ISSUE
ALLOW
ALLOW
100
ISSUE
ALLOW
ALLOW 100
TOTAL ALLOW
TOTAL
ISSUE
ALLOW
100
ISSUE
ALLOW
4 3/4
25
17
12 1/2
25
30 1/2
17 1/2
25
16
10
3 1/4
Eggs
Milk, fresh Milk, evap No, Cheese, A. 0.
Ice C-ream
Bacon
Beef, carcass
Bologna
Chicken Ham, S. C. Liverwurst
10
85
CONSUMPTION DATES
RATION STRENGTH
doz qt
1 14s—ozcn lb
7
Substitutions 8/22/46
Plain muffins for Bran muffins—-bran deleted
lb bunch
lb
Onions, dry
Onions, green Turnips
Page 1 of 2 pages
THE COMMISSARY WILL REPRODUCE ONE COPY FOR EACH DRAWING ORGANIZATION OR GROUP PLUS SUCH ADDITIONAL COPIES AS MAY BE REQUIRED TO BREAK DOWN ISSUES. WHEN ISSUES ARE MADE SIMULTANEOUSLY FROM MORE THAN ONE POINT, SEPARATE COPIES WILL BE SUPPLIED FOR EACH POINT OF ISSUE.
DA^r: 10-191
Peaches fresh for Peaches canned
10-191
Fa^e 2 oi pages I

S3
Figure 24. Memorandum of field ration issue (alternate form for double or triple issue).
propriate air force, army area, or department. Such increases as may be authorized will be added to the regular allowance by the issue clerk, and the total will appear in the allowance column of the field ration issue slip.
i. Central Meat-Cutting Plant Issues. (1) When a central meat-cutting plant is operated at a post, all meat components prescribed by the menu will be issued direct to the plant for processing, where necessary, and distribution to the individual organizations and groups. These issues to the plant will be made on the field ration issue slip (see (2) below) which will be signed by the officer in charge of the plant or his representative. The sales officer will make advance issues of carcass meats in sufficient quantities to yield the required number of steaks, roasts, etc. to meet the needs of all
messes and in sufficient time to allow for processing. The amount of advance issue will be contingent upon the amount of refrigerated space available to the plant. The sales officer will advise the officer in charge of the meatcutting plant of the estimated ration strength at least three days before the meat is to be issued to the messes. Total issues of carcass meat may be made in excess of the amount allowed by the master menu for the month in order to insure the efficient operation of the central meat cutting plant. The total weight of meat issued to the central meat-cutting plant above the amount allowed by the menu will be turned in to the sales officer by the central meatcutting plant on a turn-in slip the day the monthly inventory is made by the sales officer. The physical transfer of the meat shown on
65
the turn-in slip is not necessary. At the discretion of the sales officer, the meat may remain in the central meat-cutting plant; however, it will be shown as part of the issue on the first field ration issue slip of the ensuing month and subtracted from the cumulative summary of field rations issued for the present month.
(2) The issue clerk will list on a field ration issue slip, prepared in two copies, the total quantity of each item of meat authorized to be issued on the field ration for the period of issue. Both copies will be forwarded to the cold-storage plant which will prepare the issue and insert on both copies of the field ration issue slip the quantity of each item actually issued. The representative of the central meat-cutting plant will sign the original and retain the duplicate slip when he picks up the meat supplies. The cold-storage plant will return the original signed copy of the field ration issue slip to the accounts clerk, who will price and extend the actual issues and add the total money value to that of the other field ration issue slips for the day. He will then post the grand total to the daily cumulative summary of field rations issued. The field ration issue slips will be filed with the summary as a subvoucher.
j. Central Pastry Bakery Issues. (1) When a central pastry bakery is operated at a post, the pastry ingredients called for on the menu will be issued direct to the pastry shop for baking and distribution. Since a number of the items that are pastry ingredients are issued also to organizations and groups for other purposes, considerable care must be exercised to assure an accurate apportionment. From the revised station menu, the issue clerk of the central pastry bakery will prepare and submit to the sales commissary a recapitulation of the authorized pastry ingredients for the next 10-day period. To this will be applied the anticipated troop strength for the period, pointed off two decimal places. The nomenclature of the pastry ingredients, With the corresponding-authorized quantities, will be listed on a field ration issue slip (WD AGO Form R-5153), which will be prepared in two copies and forwarded to the appropriate warehouse to prepare and issue the supplies for the next 10-day period. The representative of the central pastry bakery picking up the supplies will sign the
original and take the copy with the supplies. The warehouse will return the signed original of the field ration issue slip to the accounts clerk. The accounts clerk will price and extend the items issued on the field ration issue slip and add the total money value of the pastry-ingredient issue to the total money value of the field ration issue slips of the day on which the pastryingredient issue was made. The grand total will be posted to the cumulative summary of field rations issued. The field ration issue slip will be filed with the summary as a subvoucher. Quantities of pastry ingredients on hand in the central pastry bakery on the last day of the month’s operation of the sales commissary will be transferred to the accountability of the sales officer in the same manner as prescribed for meats on hand in a central meat-cutting plant. These quantities also will be included in the inventory of the sales officer and retransferred to the central pastry bakery in the manner prescribed for month-end inventories in central meat-cutting plants and also will be deducted from the cumulative summary of field rations issued for the month.
46. The Cumulative Summary of Field Rations Issued
a. Purpose. (1) The cumulative summary of field rations issued (WD AGO Form R-5146) is a record kept by the sales officer to provide, at the close of each day on which an issue is made, an accurate comparison between the total money value of the field rations issued by the sales commissary during the current month and the total money value of an equal number of garrison rations. Such a comparison is essential because the cost of the field rations for a month at a station should not exceed the value of an equivalent number of garrison rations for the same month. If excess costs are incurred, the sales officer should have satisfactory evidence readily available that such excess costs were caused by market center, depot, or local substitutions, cost of bread production, or other valid reasons. Column H of the cumulative summary of field rations issued shows the amount of accrued savings or excess cost. While the cost of the field rations issued will be kept within the value of a corresponding number of
66
garrison rations for the period of issue, savings never should be sought to the extent of impairing the variety, palatability, or nutritional value of the rations issued. On the other hand, issues never should be made that result in the waste of food or the building up of unneeded supplies in unit messes that will later be turned in as excess.. The sales officer must exercise judgment, care, and foresight in using this report. It generally will be wise to build up a certain amount of reserve during a month to provide for emergency substitutions and adjustments necessitated by the training of troops.
(2) At the close of each month the last field ration issue slips of the month and the abstract of excess subsistence supplies turned in will be posted to the daily cumulative summary of field rations issued (see fig. 25) and the summary will be assigned the next open voucher number in sequence. The monthly closing inventory of the central pastry bakery and the central meatcutting plant, where operated, will be added to column E also. The last item in column F will be posted as a credit to the sales officer’s account, and the summary will be filed in numerical sequence with the vouchers to the account. The issue slips on which field ration issues were made during the month and the abstract of excess subsistence supplies turned in (and attached turn-in slips), and turn-in slips covering inventories of the central meat-cutting plant and the central pastry bakery will be attached to and made part of the cumulative summary of field rations issued (see chart 12).
(3) Columns B, C, D, and E of the summary are used for computing column F which is posted to the sales officer’s account. Columns G and H are used for comparative and operational purposes only. Savings shown in column H of one month will not be used as a justification of, or to offset, an excess cost in a following month. Such savings will not be carried over from month to month.
b. Preparation. The heading of the summary will be filled out at the beginning of each month to show the name and location of the station, the month of the report, and the value of the garrison ration for the month. The value of the garrison ration will be taken from the regional distribution area subsistence price list
or its current supplement. The information for the balance of the form will be obtained and completed as follows:
Column Source of information
A Filled in on the stencil.
B Obtained by totaling the number of field rations issued on the current day as shown by the consolidated ration requests.
C Total of number of rations issued on the current day (column B), and previous day’s cumulative total (column C).
D Obtained by adding total amount column of all field ration issue-slips.
E Obtained from abstract of excess subsistence turned in and closing inventories of the central pastry bakery and the central meat-cutting plant (when operated).
F Obtained by deducting the last entry in column E from the last entry in column D, and adding the resulting sum to the last previous entry in column F.
G The total in column C multiplied by the garrison ration value for the current month.
H The amount in column F subtracted from the amount in column G in case of savings ( + ), or the amount in column G from the amount in column F, if excess cost (-)•
Section II. ISSUING SPECIAL-TYPE RATIONS
47. Small Group, Individual, Emergency, and In-flight Rations
a. Small Group, Individual, and Emergency Rations. Small group, individual and emergency rations are designed primarily for active theaters of operations, but even there they are used only when it is impracticable to supply or prepare field rations A or B. They are used occasionally for the purposes of training or subsisting troops on maneuvers. Such use is defined in current directives. Small group, individual, and emergency rations used in the zone of the interior will be stocked only in station sales commissaries. These rations will be obtained by requistion on the distribution depot and will be issued by the commissary on an issue slip, prepared as illustrated in figure 26. The money value of such rations will be extended at the prices shown on the regional distribution area subsistence price list. The
67
DAILY CUMULATIVE SUMMARY OF FIELD RATIONS ISSUED
STATION Fort School, Va. VALUE OF GARRISON RATION •6108 DATE (Honth, Year) August 1946
A 9 c 0 E F G H
DATE RATIONS ISSUED TODAY CUMULATIVE NUMBER OF RATIONS VALUE OF RATIONS ISSUED TODAY VALUE OF EXCESi SUBSISTENCE TURNED IN NET CUMULATIVE VALUE INCLUDING T0DA1 COLUMN C TIMES GARRISON RATION VALUE COLUMN G MINUS COLUMN F
1 5X 4so !K,4S0 *3 3. 3 72 / 3 6 $ 33. 3 72 /3 F 33. S69 fa f 4-76 73
2
3 36, / 7o ?/, 6 20 2 /, fa'? O6 SS. 26/ /9 SS. 76/ So 700 3f
4 •
5 3^03 0 746, 6So 33,373 /4 fZ 63 4 33 Ÿ4S73 fa- 437 4^
6 r '/
7
8 3 b,/ OO /fa, 740 a/. fas S4 //0, 4Ÿ7 7/ ///, 62 3 7° h i23 77
9 f ~
10 3 6, So a £/oth The ling mts are-
(4) Certificate of expenditure. Upon receipt of the abstract of ice issued and attached ice issue slips, the accounts clerk will check the accuracy of the computations, enter a certificate of expenditure on the abstract of ice issued, have the sales officer sign this certificate, assign a voucher number to the abstract, and post it to the sales officer’s account. The abstract then will be posted to the consumption record by the requisition clerk. The abstract and attachments then will be filed as a voucher to the sales officer’s account.
b. Garrison Ration Issues. Ice issues to organizations subsisted on the garrison ration and to hospital messes will be made and processed in the same manner as ice issues to organizations subsisted on the field ration as prescribed in a above.
c. Other Issues. Ice also will be issued (as in a above) to organizations and activities using
ice-cooled water coolers (AR 30-2280).
d. Sales of Ice. (1) Sales for cash. Authorized sales of ice will be made to individuals residing at the station in accordance with regulations prescribed by the station commander. The cash sales slips on which authorized ice sales are made will be consolidated by the ice warehouse and will be included as a separate total on the abstract of ice issued. Such cash sales slips will be prepared as prescribed in paragraph 69, and collection of cash for the ice will be made before delivery. The quantity of ice sold for cash will not be included in the quantity expended by the certificate of expenditure credited to the sales officer’s account.
(2) Ice coupon books, (a) The use of ice coupon books may be authorized by the station commander. They will be reproduced locally and serially numbered as prescribed for meal coupon books (see par. 57). Ice coupons will be in units of money value and not units of weight. To facilitate their use, each book should contain coupons of varying denomina-
ABSTRACT OF ICE ISSUED
STATION
FORT SCHOOL, VA.
ORIGINAL DOCUMENTS OF ISSUE ATTACHED TO COPY NO. 1, PREPARED IN TWO COPIES.
THE SALES OFFICER FORT SCHOOL, VA.
QUANTITY OF ICE ISSUED
DURING AugUSt
total
5,666 1/2 cwt
VALUE OF ICE SOLO
DURING AugUSt
FOREMAN OF ICE WAREHOUSE (Sign.turf)
Elraer Jâékson
Foreman
Ice Warehouse
$11.40
Täte
31 August 1946
quantity ISSUED
SALES PRICE
5,666 1/2
.13
AMOUNT EXPENDED
51,019.96
was issued within ths prescribed allowances.
Capt. QMC.
Sales•Officer
DA 10-186
DATE
31 August 194Ó-
VOUCHER NO.
Aug-253
Figure 32. Abstract of ice issued.
77
tions. Ice coupon books will be turned over to the sales officer, sold by him for cash, and accounted for in a separate section of his account. Refund for unused ice coupons is not authorized; transfer of coupons, however, is permitted.
(6) Deliveries of ice for coupons will be
included as a separate total on the abstract of ice issued, and will be posted to the sales officer’s account. This total will be supported by the canceled ice coupons retained, pending audit of sales officer’s account. After this audit has been made, the canceled coupons will be destroyed by the auditor.
FORM
STATION ICE WAREHOUSE
SALES COMMISSARY
OFFICE SECTION
ISSUE CLERK ACCOUNTS CLERK
ICE ISSUE SLIP (DA AGO Form
R---)

—Uses as authority for the issue and/or delivery of ice to organizations or station activities listed thereon.
—Obtains signatures of authorized receivers.
—Retains all Ice Issue Slips until end of month.
—Prepares periodically as instructed by the station commander, listing quantities of ice authorized for issue or delivery to organizations and station activities.
—Forwards to ice warehouse.
ABSTRACT OF ICE
ISSUED (Local form)
ABSTRACT
—Files.
—Prepares Abstract of Ice Issue in two copies at the end of each month, summarizing all issues and deliveries as follows:
1. Issues authorized by Ice Issue Slips.
2. Deliveries requested by station commander (not included in 1).
3. Issues on Cash Sales Slips (cash sales). (See Chart 20.)
—Attaches Ice Issue Slips and Cash Sales Slips to copy No. 1.
—Signs both copies.
—Forwards copies to accounts clerk.
— Files copy No. 2 upon return.
—Checks accuracy of computations.
—Prices, extends, and totals, omitting ice sold for cash.
—Enters Certificate of Expenditure on copy No. 1.
—Obtains signature of sales officer on copies Nos. 1 and 2.
—Returns copy No. 2 to ice warehouse.
—Has requisition clerk post to Consumption Record.
—Assigns voucher number and posts as a credit to Sales Officer’s Account.
—Files as voucher to Sales Officer’s Account.
NOTES
1. If the station ice warehouse is part of the station ice plant, the procedures prescribed for the ice warehouse will be applicable to that section of the ice plant responsible for the issue and/or delivery of ice.
2. If ice coupon books are used, the procedure outlined in paragraph 50d (2) will be followed.
Chart 15. Issues of ice manufactured or purchased for use at a station.
78
Section III. TRANSFERRING SUBSISTENCE SUPPLIES
51. Transfer to another Commissary or a Depot
a. Whenever excess stocks of subsistence supplies (procured from depot) accumulate at stations, the distribution depot, noting the excess stocks on the station stock status report, will order them to be withdrawn. Such orders usually direct the station to withdraw these excess supplies by one of the following procedures: to ship the supplies to another station where they are needed; to return the supplies to the distribution depot; to separate the supplies from station stock and store them temporarily for depot accountability; to ship the supplies to facilities of another Government department or agency on a reimbursement basis. If the depot directs that excess subsistence supplies be shipped to another station or returned to the depot, the shipment will be made by the sales officer on a War Department shipping document (WD AGO Form 450-5-E), prepared as explained in paragraph 52 and distributed according to the procedure prescribed in chart 16.
b. When excess nonperishable stocks (purchased locally) are reported to the army or appropriate air command, or military district Quartermaster; or when excess perishable stocks are reported to the market centers, similar orders (as in a above) may be given by them. Procedure for transfer in chart 16 will be followed.
Note. All merchandise should be inspected before shipment. The sales officer must certify (on each voucher) that such inspection has been made and that the supplies are in good condition.
52. The War Department Shipping Document Entries will be made on the War Department shipping document (see fig. 33) as follows:
Voucher Number. The consignor’s voucher number will be shown.
b. Station. The state and station number of the consignee will be inserted as prescribed in the War Department fiscal code.
c. Requisition Number. The originating agency s requisition number will be entered.
Alphabetic information will not be used in this space. If number is too long, mark “see below” and enter on second line below recapitulation of shipment.
d. Month, Day, Year. The numerical abbreviation for the month, day, and year on which shipping document is prepared will be entered.
e. Sheet. Each sheet will be numbered. If the document consists of more than one sheet, the total number of sheets will be shown on the first page; for example, 1/2, meaning sheet 1 of a total of 2 sheets.
f. Consignor. Name and address of accountable officer making shipment will be entered.
g. Consignee. Name, address, and markings will be shown in the form which later will be stenciled on the shipping containers. Maximum use will be made of approved abbreviations. Information such as, for stock or quotation of authority, if required by the consignee, will appear under recapitulation of shipment or in the body of the shipping document and not in the consignee space.
h. Stock Number. Stock numbers as approved by the Office of The Quartermaster General will be used.
i. Description of Articles. Use nomenclature approved by the Office of The Quartermaster General. If items require special care or handling, such as refrigeration or protection from cold, instructions for such handling will be placed on the first page of the document and on the bill of lading.
j. Unit of Measure. Unit in which the item is measured will be abbreviated in this column. When the abbreviation exceeds two letters, it must not extend beyond the right of unit of meas. column.
k. Stock Condition. The alphabetical or numbered coding of stock classification from which the article is shipped (class A, cond. 1, class B, etc.) will be shown as established by the Office of The Quartermaster General.
I. Last Item. To denote the end of the shipping document, asterisks (***) will be placed in the column headed tally quantity actually shipped, immediately below the last item.
m. Checker’s Signature. This entry confirms that the shipment is properly assembled,
79
packed, marked, tallied, and ready for shipment.
53. Transfers to Depot Accountability
If the depot directs the storage of subsistence supplies at a station for depot accountability, such supplies will be transferred to storage space allotted by the station to the depot. The items transferred to depot accountability will be segregated in this space and properly marked to identify them as not being part of station stock. War Department shipping documents will be prepared, transferring these items to the depot accountability, and will be processed in accordance with procedure prescribed in chart 16, except no copies Nos. 2, 3, and 5 will be prepared or distributed.
54. Transfers on a Reimbursement Basis
The distribution depot may direct the transfer of subsistence supplies to facilities of other Government departments and agencies which are specifically authorized to obtain such supplies from sales commissaries, or to other activities of the Department of the Army where they are required for purposes other than the operation of Army messes. Reimbursement for such supplies will be effected by the local fiscal officer in accordance with the provisions of AR 35-6665 and TM 14-702. Collections will include the additional charges required by AR 30-2290 on such transfers. The retained property copy of the War Department shipping document on which the shipment was made will be posted directly to the sales officer’s account and will be
PRICE COPY
WAR DEPARTMENT SHIPPING DOCUMENT
PREPARED IN SIX COPIES COPY NO. 1 ILLUSTRATED
1A-221
&7
TF
PRICE COPY
C Et ÆuTïÆZfii
CONTINUATION SHEET
Figure 33. War Department shipping document for shipment of subsistence from station.
56 S 10220 8 SAUCE EITCHH! 16-0Z
LPARTMEHT
SHIPPING DOCUMENT
8 17 6 1/2
mino
51
F oo
8-17-66
ne, laigj
THE SALES OFFICER FORT SCHOOL, VIRGINIA
1QQG0
1371
FOB THE SALES OFFICER
Fer letter 16 August 1966 from
TRASS 0
CAMP JOKES, VIRGINIA
SrOCK DCKRIFTION OF ARTICLE | UopP or PKGS uen eraj. ue{ X)V ONE co?oK ACTUALLY IHTPED (DATE) (.HCHCCKtM)
—56JLWX9. _ALL®ICE_VHULE U-OZ m . 2 CS 17 xU 1 96 1 û (,p
56-2-11620 COCCA 5-LB 6 65 270 1 11g a 0
56 C 11610 _0Q0PAJ.r.M 100 10?
56 E 2585 EXTRACT LB-iOi: NON ALCOHOLIC 8-GZ ... 5 II 27 IX 15
- 56 E 3150 -EXTRACT-VAK I!.I 8-OZ m -8 H 27 H
56 J 6055 - JUICE GRAPEJRUIT UNSWEETENED NO.2 m 50 1? 1 DO
—5&J-9395. JUICE ORIIG ABD CRPFR U6-OZ 70 ft -3270 kUo 745 4 fl
- -56-H—7350 .BUSTARD PR^RD 1-GAL TT? 3 n 138_ vi if 44
. 56 F ‘1130 .PEANUT BUTTER 25-OZ ,TP _ 17 n 50 510 5? 77 i
. - 56.F 6220 PEPPER PAPRIKA 6-0Z ™ 6. n TO? 77
56 F 6020 PEPPER BLACK 1-LB IN LIEU OP 8-0Z 6 15 00 II 7
56 P 16505 FODDERED CURRY U-OZ m 1 17 a? 7. -U i
56 S 7803 SALT J-LB CARTON 50 N 59 H— 2950 1 Of 45 01 j
56 s srUo SALT GARLIC 2 1-2 0Z qq 1? II 9 108 1 1UU 07 10 (1?
"“/.T 1'““ 450-5-E 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 2 73 74 75 76 7 78 79 80 8 82 83 04 5 86 89 90 91 92 93 94
U59U*

BD
replaced by the validated copy of the shipping document returned by the fiscal officer as an indication of receipt of the documents and as validation of the property credit for audit purposes.
Section IV. OBTAINING REIMBURSEMENT FOR MEALS SOLD
55. Sale of Meals
a. To Whom Sold. Meals may be served at unit or consolidated messes to officers, warrant officers, and enlisted personnel who have been authorized to mess separately, when such permission has been granted by the station commander as essential in the performance of official duties. In addition, certain civilians, as designated in current directives, may be subsisted at unit or consolidated messes. All such individuals to whom meals are served will reimburse the Government at the rate prescribed in current Department of the Army directives.
b. Obtaining Reimbursement. Station commanders are authorized to obtain reimbursement by the following methods:
(1) Collection in cash at the time the meal is served. If this method is used, the unit mess officer will turn in cash collected each day to the unit commander, who will turn it over daily to the officer designated to draw rations in bulk (see chart 17). This officer will turn the cash in to the sales officer as prescribed in paragraph 56a. If the meals are served on troop trains, the train commander will make the collections, show them in his account, and turn them in to the disbursing officer at destination.
(2) Collection in advance by the preparation and sale of locally reproduced meal coupon books. When this method is used, the meal coupon books will be accounted for in accordance with the procedure prescribed in chart 18a.
(3) Collection by pay voucher deductions from officers or warrant officers regularly assigned to organizations on maneuvers or extended field exercises, if such officers are authorized by the organization commander to mess
with their units. The personnel adjutant of the organization will be responsible for the making of these deductions.
(4) Collection for meals furnished civilians regularly subsisted at Government messes by deductions from their pay at the rates set by current directives. When occasional meals are furnished civilians, reimbursement will be made in accordance with (1) or (2) above.
56. Cash Reimbursement
a. Turning in Cash. (1) All cash collected from the sale of meals will be turned in to the sales officer as follows: daily, whenever the cash on hand at the end of the day exceeds $200, but not less frequently than three times a month; and always on the last day of the month, regardless of the amount on hand.
(2) When turning in cash, the officer designated to draw rations in bulk will consolidate all cash received from the unit or organization commanders and prepare a turn-in slip (WD AGO Form 447) in three copies, listing the number of meals sold by each unit and the amount of cash collected (see fig. 34). The officer designated to draw rations in bulk signs all three copies of the turn-in slip and delivers them with the cash to the sales commissary cashier who verifies the amount and also signs all three copies (see chart 17).
b. Accounting for Cash. (1) The cashier returns copies Nos. 2 and 3 of the turn-in slip to the officer designated to draw rations in bulk and forwards copy No. 1 to the accounts clerk. The accounts clerk assigns a voucher number to each such turn-in slip received and posts it as a debit to the sales officer’s account. The corresponding credit will be obtained when the report of deposits on which the cash is deposited with the disbursing officer is posted to the sales officer’s account.
(2) Transactions involving cash reimbursement for meals will be recorded in a separate section of the sales officer’s account entitled collection for meals. The only entries in this subsection will be the debits from the turn-in slips and a single credit entry from the report of deposits.
Bl
FORM
SHIPPING
DOCUMENT
LETTER FROM DISTRIBUTION DEPOT DIRECTING SHIPMENT
—Receives.
—Retains copy No. 2 until shipment is made; then notes date and time of shipment and returns to depot.
—Files copy No. 1.
WAR DEPARTMENT SHIPPING DOCUMENT (WD AGO Form 450-5-E)
3\,|W'
DEPOT

OFFICE SECTION
SHiPPING SALES COMMISSARY
ACCOUNTS CLERK
WAREHOUSE SECTION
LETTER
—Prepares.
—Directs sales officer at shipping commissary to ship certain items to another commissary or to return items to depot.
Retains
LETTER
—Retains.
Forwards for
SHIPPING
DOCUMENT
—Prepares.
—Forwards copy No. 1 to warehouse.
—Holds copies Nos. 2, 3, 4, 5 and 6 in suspense until copy No. 1 is returned.
—Enters on copies Nos. 2, 3, 4, 5 and 6 data received from warehouse on copy No. 1.
—Inserts prices in proper column on copy No. 1.
—Extends prices and totals.
—Assigns voucher number.
—Enters in Sales Officer’s Account.
—Has requisition clerk post to Consumption Record.
—Forwards copy No. 5 by mail to receiving sales commissary or depot.
—Forwards copies Nos. 2, 3, and 4 to warehouse.
—Forwards copy No. 6 for audit purposes.
—Forwards copy No. 2 to shipping transportation office.
—Places copies Nos. 3 and 4 in envelope labeled “Shipping Documents.”
—For carload shipments, tacks envelope inside car at jamb side of door above loading line. Tacks car notices on door.
—For less than carload or truck shipments, tacks envelope on package with lowest number.
—For parcel post shipments, places envelope inside package, and delivers package direct to post office. As no Bill of Lading required when parcel post shipments »are made, destroys copy No. 2.
SHIPPING
DOCUMENT
SHIPPING
DOCUMENT
—Transcribes information to copies Nos. 2, 3, 4, 5, and 6.
—Attaches to copy No. 1 of letter.
—Has requisition clerk enter in Consumption Record.
—Assigns voucher number and posts to Sales Officer’s Account.
—Files as voucher to Sales Officer’s Account.
—Picks stock and packs shipment.
—Completes tally-out data, date shipped.
—Enters checker’s signature.
—Secures seal number, Bill of Lading number, carrier, and routing data from transportation office and enters on copy No. 1.
—Returns to accounts clerk.
Chart 16. Transfer of subsistence to another commissary or depot by commercial carrier.
82
■IH
SHIPPING TRANSPORTATION OFFICE RECEIVING TRANSPORTATION OFFICE RECEIVING SALES COMMISSARY OR DEPOT
WAREHOUSE OFFICE SECTION
ACCOUNTS CLERK
Retains, then destroys.
—Follows up shipment with transportation office.
—Retains until receipt of shipment, then destroys.
File
—Receives as notification of shipping instructions.
—Prepares and distributes Bills of Lading.
—Files. File
SHIPPING
DOCUMENT
SHIPPING
DOCUMENT
—Receives with shipment.
—Forwards.______
SHIPPING
DOCUMENT
—Accomplishes Bill of Lading.
—Files.
—Tallies in total packages on copy No. 4.
—Returns copy No. 3 to receiving transportation officer.
—Tallies in package contents on copy No. 4.
—Forwards copy No. 4.
—Destroys copy No. 5.
4 SHIPPING
DOCUMENT
—Assigns voucher number.
—Prices, extends, and totals.
—Has requisition clerk post to Consumption Record.
—Enters in Sales Officer’s Account.
—Files copy No. 3 of letter and copy No. 4 of shipping document with vouchers to Sales Officer’s Account.
VARIATIONS IN PRESCRIBED PROCEDURE:
1. TRANSFER BY GOVERNMENT TRUCK (OF SHIPPING COMMISSARY)
Same procedure as above except:
a. Omit copies Nos. 2, 3, and 5, War Department Shipping Document.
b. Copies Nos. 1 and 4, War Department Shipping Document, are taken by driver of truck with supplies.
c. Copy No. 1 signed by persons receiving supplies, and returned with driver to shipping commissary accounts clerk.
d. Copy No. 4 delivered with supplies to receiving commissary warehouse.
2. TRANSFER BY GOVERNMENT TRUCK (OF RECEIVING COMMISSARY)
Same procedure as 1 above except:
a. Copy No. 1 signed by driver of receiving commissary truck and left with warehouse of shipping commissary.
3. TRANSFER OF SUBSISTENCE FROM STATION STOCK TO MARKET CENTER
a. Market center replaces depot in chart.
b. Copy No. 6 mailed to regional office of the Army Audit Agency.
4. TRANSFER OF SUBSISTENCE FROM STATION STOCK TO DEPOT ACCOUNTABILITY
a. Procedure as prescribed in chart except copies Nos. 2, 3, and 5 omitted.
Chart 16. Transfer of subsistence to another Commissary or depot by commercial carrier—Continued.
83
57. Meal Coupon Books
a. Meal coupon books may be authorized by the station commander if the number of individuals who are required to reimburse the Government for meals is deemed sufficient to warrant the use of this method. Meal coupon books provide a convenient method of paying for meals. Their use reduces the risk of loss
of funds collected and simplifies the procedure of reimbursement.
b. If the use of meal coupon books is prescribed, the individual meal coupons will be numbered serially, printed at the direction of the station commander, and turned over to the sales officer by the station commander on a turn-in slip indicating thereon the serial num-
______________TURN-IN SL
BASE OR STATION ACCOUNTABLE OFFICER
TO
Sales Officer, Fort School, Va.
FNM
ITEM No.
ORGANIZATION. UNIT. OR PROPERTY OFFICER ®
Supply Officer, Group 14.
STOCK OR PART No.
THE UNIT PRICE SHOULD IN ALL CASES REFLECT THE PRICE PRESCRIBED IN CURRENT DIRECTIVES
NOMENCLATURE
REMARKS Unit QUANTITY
Cash turned in for meals sold:
1st' Inf. Bn
15th Eng. Bn.
1st QM Repair Co.
13th Med. Co.
150th Sig. Co.
89th Ord. Co.
ea ea ea ea ea ea
150
120
40
50
55
35
.25
.25
.25
.25
.25
.25
37 50
30 00
10 00
12 50
13 75
8 75
Figure 34. Turn-in of cash received for meals sold.
84
FORM UNIT COMMANDING OFFICER OR MESS OFFICER • X • ’■ ■■ "■ OFFICER DESIGNATED TO DRAW RATIONS IN BULK SALES COMMISSARY REGIONAL OFFICE OF ARMY AUDIT AGENCY
OFFICE SECTION
CASHIER ACCOUNTS CLERK
CASH FOR MEAL
—Receives cash.
—Collects cash at current prescribed rate.
HAND RECEIPT (Prepared locally)
TURN-IN SLIP (WD AGO Form 447)
—Turns cash over daily to officer designated to draw rations in bulk.
HAND
RECEIPT
Files.
Holds
File
—Prepares Hand Receipt in duplicate.
—Signs and returns copy No. 2 to officer turning in cash.
—Files copy No. 1.
—Retains cash
until turn-in date.
—Prepares, signs all copies.
—Consolidates all cash turned in by unit commanders.
—Forwards cash and copies Nos. 1, 2, and 3 to sales offi-
—Receives.
—Verifies cash
and Property Turn-In Slips.
—Signs copies
Nos. 1, 2, and 3.
—Forwards copy No. 1 to accounts clerk.
—Returns copies Nos. 2 and 3 to officer designated to draw rations in bulk.
—Retains cash.
—For procedure of depositing cash see chart 24.
—Receives.
—Checks extensions.
—Assigns voucher number.
—Enters in Sales Officer’s Account.
—Files with vouchers to Sales Officer’s Account.
cer.
File
—Files copy No. 2.
—Forwards copy No. 3 for auditing purposes.
File
—Receives.
—Audits as prescribed by current War Department directives.
—Files.
Chart 17. Turning in cash collected for meals.
85
bers and quantity of books transmitted (see fig. 35 and chart 18).
c. Meal coupon books will be sold by the sales officer to authorized individuals, military and civilian, as prescribed by the station commander. The sales officer will not redeem unused meal coupons after the coupon book has been sold; coupons may, however, be transferred to other users. Before being served in the mess hall, each diner will present a coupon, in lieu of cash, to the unit mess officer or his designated representative. The unit mess officer will tear the coupons in half and transmit the numbered half each day, together with his count of actual attendance, to his unit commander. The unit commander will forward the daily accumulation of coupons to the headquarters or other agency consolidating daily ration requests. Here the coupons will be used to check on the number of meals reported as
sold and to help check on the number of rations previously estimated as required by the unit. When the coupons have served these purposes, they will be destroyed.
d. When meal coupon books are used, the sales officer will establish a section of his account designated meal coupon books, and to this section he will debit the value of the books transferred to him by the station commander at the value of coupons contained therein. He will credit the meal coupon books section of his account with the amount of cash deposited with the finance officer as derived from sales of meal coupon books and evidenced by the report of deposits prepared on the last day of the month. He also will credit the section with the money value of the inventory of unsold books. The value of unsold books will be carried forward as the opening debit entry of the meal coupon books section for the following month.
TURN-IN SLIP
20 COUPONS
ALWAYS LOCALLY REPRODUCED
FORT SCHOOL, VIRGINIA
M
MAY AT A
STATION. FILERS ) I NON-REDE
FORT
Figure 35. Transfer of meal coupon books to sales commissary.
MEAL COUPON BOOK
Officer, Fort School, Va<
nding Officer, Fort School, Va
o
o
-10_Aug_194& o.H. sr.RiiGfy£ QMC ____________ ° Saïes Officer
WDf“^447
86
SALES COMMISSARY
OFFICE SECTION
ACCOUNTS CLERK
TURN-IN SUP
'TURN-IN SLIP
TUKN-IN SUP
■q
-Files with vouchers to Sales Officer’s Account.
—Prepares.
—Forwards with books to sales officer.
—Receives.
—Calculates retail value of books.
—Enters in Sales Officer’s Account.
MEAL COUPON
BOOK
rnPM STATION
F0RM COMMANDER

SALES OFFICER
RECEIPT OF MEAL COUPON BOOKS
MEAL COUPON BOOKS (Reproduced locally)
MEAL COUPON
BOOKS
—Receives.
—Furnishes receipt *to distributing point for number of books delivered.
—Ships to sales officer.
TURN-IN SLIP (WD AGO Form 447)
—Receives.
—Signs copies Nos. 1, 2 and 3.
—Forwards copy No. 1 to accounts clerk.
—Forwards copies Nos. 2 and 3 to station commander.
—Retains books in safe.
TURN-IN SLIP
Forwards for auditing purposes.
—Receives.
—Files copy No. 2.
—Forwards copy No. 3 for auditing purposes.
Chart 18A. Receipt of meal coupon books.
■■ V- 1 FORM ■ '■ SALES OFFICER MEAL COUPON BOOK PURCHASER - < ’ - ‘ i:- UNIT MESS OFFICER UNIT COMMANDER HEADQUARTERS OR OTHER AGENCY CONSOLIDATING RATION REQUESTS
SALE AND USE OF MEAL COUPON BOOKS
Retains
—Receives.
—Removes coupon upon entering mess hall.
—Retains book.
MEAL COUPON BOOK (Reproduced locally)
—Sells on request to authorized individuals, civilian or military.
—Receives cash.
—Records cash in control machine, using a separate key to indicate this type sale, on. prepares Cash Sales Slip.
—For procedure of depositing cash see chart 24.
meal coupon (Detached from Meal Coupon Book)
MEAL
COUPON
—Presents upop entering mess hall.
Chart 18B. Sale and
—Receives.
—Tears in half.
—Turns in numbered half to unit commander.
MEAL
COUPON
MEAL
COUPON
Destroys
—Receives.
—Forwards with Daily Ration Request.
use of meal coupon books.
—Receives.
—Uses coupon as part of check of rations previously estimated as required.
—Destroys.
B7
Section V. SELLING SUBSISTENCE SUPPLIES
58. The Sales Store
a. Sales stores may be operated by those stations that have been authorized to operate a sales commissary in accordance with the provisions of AR 30-2225. Such stores will be operated in accordance with the provisions of this manual. A meat market will be operated in a sales store unless exemption has been granted in accordance with the provisions of AR 30-2225.
b. At stations where no sales store is operated, sales of authorized items of subsistence supplies may be made to authorized individuals or organizations at the times, in the units, and for the purposes determined by the station commander.
59. Sales Store Lay-out
a. The commissary sales store will be laid out, unless existing facilities make such a layout impossible, in the same style as a modern chain grocery store (see fig. 36). Only one entrance and one exist to the sales store will be provided and each will be plainly marked to avoid confusion among purchasers entering and leaving the store. The arrangement will be designed to prevent customers from going into the sales store warehouse or into service aisles behind counters. Wall space will be used to display merchandise or posters relating to food conservation and utilization. The price list will be displayed on the most prominent wall, for the convenience of the purchasers. In addition, the cashier will retain one near the control machine.
b. ’ The fixtures installed in the sales store will be of a type that can be cleaned readily. They either should be set on the floor so that there is a tight edge between the fixture and the floor, or be set at sufficient height above the floor to permit complete cleaning underneath. Both insect and rodent control will be considered when fixtures are installed, and preventive measures will be taken initially.
c. Shelves, bins, and counters will be designed to display prices prominently and prevent confusion as to the particular price apply
ing to an item. Fancy fixtures are not a requirement for the successful operation of a sales store, but proper utilization of fixtures is necessary for satisfactory service.
d. (1) Requisitions for commissary equipment will be prepared in accordance with instructions in TM 38-403. In addition, the following substantiating data will be submitted as justification for the supply of refrigerated dairy display cases, refrigerated meat display cases, frozen food cabinets, and cash registers:
(a) Number of individual accounts (commissary cards or permits.)
(b) Number of organizational accounts.
(c) Average number of daily sales in sales store.
(d) Dollar value of monthly sales in sales store.
(e) Daily customer store hours.
(/) Quantity and condition of similar items already on hand.
(2) Justification for supply action on issuance of coffee grinding machines will state the average quantity of coffee issued and sold daily.
(3) Requisitions for cash register paper will carry the model number and quantity of cash registers on hand.
(4) The above report on justification for commissary equipment is exempt from reports control procedures under AR 305-15.
e. Requisitions for equipment for newly established commissaries or for additional activity, such as a meat market thereat, will be accompanied by the order authorizing the establishment of the commissary or additional activity.
f. Fixtures and equipment that become excess to requirements will be processed in accordance with TM 38-320 or TM 38—419.
60. Sales Store Operation
a. The sales officer is charged with the responsibility of keeping an orderly and well regulated sales store. Up-to-date grocery store practices will be followed. Normally only self-service, except for small sensitive items or meat market items, will be provided. Stock will be placed on the shelves so that customers will tend to purchase the older cans or packages of particular items first. All cans and packages
sb
Figure 36. Typical sales store lay-out.

will be so placed on the shelves that identifying labels will face the customers. Items of the same type will be grouped together in the same section of the store to enable customers to make their selection readily.
b. A section of the warehouse will be located adjacent to the sales store to enable quick and easy restocking of the store. Items in this section of the warehouse will be kept in original cartons or boxes and will not be opened until the complete contents thereof can be placed on the shelves. This section of the warehouse will not be large and only a minimum supply will be kept therein. Packages of sensitive items not yet opened for sale will be kept in a locked room.
c. The sales store and the stock on hand will be kept at all times in a sanitary condition. If refrigeration is required, frequent inspections will be made of the equipment or boxes used for this purpose. Such equipment will be kept at the proper temperature and scrupulously clean.
d. Sensitive items such as cigarettes, tobacco, etc., will not be made available for self-service. These items will be handed to the purchaser by the cashier, control machine operator, or specific employee, either from within a wire cage or from a rack.
e. The prices of all commodities will be marked clearly within easy view of all purchasers. Also, prices may be marked on each item displayed for sale, except the fastest moving items such as soap, toilet tissue, bread, butter, sugar, salt, etc. The prices of these items may be typed on a sheet of paper and kept near the control machine for easy reference. The monthly commissary price list showing current prices established on items offered for sale will be posted on the most prominent wall; also, one will be given to the cashier or control machine operator.
f. Stocks on shelves may frequently become depleted during business hours. When this occurs, the sales store clerk will see that such stock is replaced immediately.
g. All deliveries of subsistence supplies and of ice will be held to an absolute minimum.
h. Cash receipts of the sales store will be deposited as prescribed in chapter 5, section II.
i. Advertising and advertising calendars will not be displayed in sales commissaries.
61. Saies Store Stock
The items sold in sales stores will be strictly limited to those authorized by AR 30-2225 and other current directives. While many items are enumerated in AR 30-2225, only such of these items as are demanded locally will be kept in stock. Care will be taken to estimate consumption accurately, in order to assure a sufficient supply of popular items and at the same time prevent the stocking of items for which there is no demand. For most items only a 30-day stock is authorized. Items procured by the sales officer for purposes of issue on the field ration menu but which have for some reason become excess will be offered for sale in the sales store. Exceptional articles will be procured and sold only as provided in AR 30-2200 and AR 30-2225. They never will be resold at a loss to the Government, nor will they ever be surveyed. Vendors will not be permitted to place items in the sales store on consignment.
62. Sales Store Purchasers
Sales will be made by the sales store to organizations being subsisted on the garrison ration, and to station installations authorized by current directives to purchase subsistence supplies from the sales store. Sales will be made also to individuals who are authorized purchasers as defined in AR 30-2290 and current directives. Sales of subsistence are to be made to authorized purchasers only for their own use or for the usé of dependent members of their families. Should the number of purchasers be too large to be accommodated by the facilities of the sales store, the sales officer will recommend the establishment of a limitation program by memorandum forwarded through channels to the station commander. When approved, such limitation program will be applied by the sales officer. This limitation program will be carefully planned and executed, depending on the reasons for such a program. If, for example, the limited size of the store or the small number of personnel working in the store makes limitation necessary, the program might be arranged
9D
to allow holders of commissary permits numbered 1-100 to purchase on certain days of the week; holders of permits 100-200 to purchase on other days of the week, and so on. If, however, the reason for such a program is the scarcity of merchandise, the program might be the limitation of merchandise to each customer or the placing of a limitation on the total amount of merchandise (per capita basis) each customer may purchase during a given period. But whatever the program planned, no person authorized under the provisions of AR 30-2290 to purchase in the sales store will be excluded from such program provided that such authorization is not to be construed as meaning that more than one permit may be issued to one-purchaser. A locally reproduced commissary permit will be furnished to each authorized purchaser at a sales commissary and it will include the following certificate: “I certify that supplies purchased will be for my own use or for the use of dependent members of my family.” This certificate will be signed by each holder of a commissary permit, and the permit will be displayed before purchases are completed.
63. Sales Store Prices
Subsistence supplies offered in the sales store will be sold at the prices at which they are listed in the current regional distribution area subsistence price list and supplements thereto (see fig. 37) ; or if purchased locally and not included in the regional distribution area subsistence price list, they will be sold at the price established by the sales officer in accordance with the provisions of AR 30-2290. No overhead will be charged on these sales to authorized station installations or to individuals except as provided in paragraph 856. At sales commissaries where a meat market is operated, the meat market will not be operated at a loss. However, sales officers are not expected to obtain profits of consequence, and profits will be held at an absolute minimum and should not exceed five percent of the total , sales of the meat market subsection for any month. An explanatory footnote will be shown on the sales officer’s account for a profit of five percent or more. Profits realized in the meat market will not be used to
offset losses in any other section or subsection of the sales officer’s account. To avoid losses and to assure efficient operation, experienced meat cutters will be employed. Items sold in the same form as received from the depot, market center, or contractor, will be sold at the prices established in accordance with the provisions of AR 30-2290. Prices of retail cuts sold in the meat market will be based on the prices established in accordance with the provisions of AR 30-2290 (price list prices) for wholesale cuts, adjusted by the sales officer to preclude a loss to the Government from the operation of the meat market. Therefore, the total proceeds from the sale of these processed items will not be less than the money value of the item entered in the account. (Differences between price list prices established in accordance with the provisions of AR 30-2290 and actual prices indicated on contractor’s invoices and similar documents will not be considered as a loss to the Government, inasmuch as price list prices represent current average costs to the Government of over-all procurements.) To insure that there is no loss to the Government, frequent inventories and computation of profits during the month should be made. See also paragraph 82.)
64. Sales Store Price List
a. Prior to the beginning of each month, the sales officer will prepare for the sales store a station price list (sales commissary price list) which will include the items in the regional distribution area subsistence price list which are stocked for sale in the sales store and, in addition, supply bulletin items and those items which are authorized to be purchased locally which are not included in the regional area price list. Supplements will be issued to include any new items purchased during the month for which prices were not established at the beginning of the month. Copies of the regional distribution area subsistence price list and the commissary price list will be displayed in the sales store. Copies also will be given to organizations on the garrison ration and other installations buying on credit. Copies will not be distributed to individual customers of the sales store. A copy also will be sent to the station commander
91
SECTION IV
ONE PAGE FROM A SUPPLEMENT TO A SUBSISTENCE PRICE LIST
56-B-1995 (R)
56-3-4540 (R)
56-B-14415
NCNPERISHABIE SUBSISTENCE
(a) CLASS 56
ITEM
ASPARAGUS, Cut No. 10
BEANS:
Dry, TOiite
String, No. 10 can
BEETS, No. 10
SECTION IV NONPERISHABLE SUBSISTENCE PRICE
STOCK NO. NOMENCLATURE UNIT JULY AUG. SEPT.
56 A 980 ALLSPICE, Grd., 4ot*oz» co «10 APPLES:
56 A 3100 56 A 4450 (R) No. 10 can .68 Dehyd. Nugget# lb .59
ONE P/ 1 SUBSIS ‘ rrl'1 ,nnTn nnegig^ 28-0». kGE FROM A |L »TENCE PRICE LIST E’
56 A 6360 56 A 6370 56 A 6920 APRICOTS: No. 2$ No. 10 ETap., 1| lb
56 A 8528 ASPARAGUS, No. 10
56 B 1290 BARLEY PEARL, 1-lb
56 B 1475 BAYLEAVES, TOOLE, 4-0».
56 B 1925 56 B 1930 56 B 1945 56 B 1975 56 B 1984 56 B 1995 BEANSi IKY: Lima Mung Pinto Kidney, Red Sot (R) TJhite
56 B 3630 56 B 3640 56 B 4350 56 B 4500 56 B 4503 56 B 4540 56 B 5850 BEANS, CANNED: Lima, No. 2 Lima, No. 10 Soy, No. 2 String, No. 2 String, No. 2$ (R) String, No. 10 Beans, w/P in Tomato Sauce, No. 2j
56 B 14403 56 B 14405 56 B 14415 BEETS: No. 2 No. 2> No. 10
56 B 16800 56 B 17035 BLACKBERRIES: S P, No. 2 W P, No. 10
Jar .13
can .08
can .47
can .19
can .67
ctn .62
can----1.10 M6
eo .06
co .11
lb .06
lb .11
lb .06
lb .06
lb .08
lb .06 V
can .12 \
can .58
can .08
can .10
can .12
can .49 .52
can .10
can .08
can .09
can .35 3fe
can .33 .35
can 1.29
UNIT PRICE
can 1.16
lb can .07 •52
can .36
can can .35 .52
can can .70 2.75
lb Pkg .08 .14
can can can can .82 1.58 .81 1.56
jar jar can can can .93 .44 .87 .91 .87
can 1.49
Pkg can .13 .48
co .06
can .45
co jar jar .10 .25 .49
CURRENT PRICES “POSTED” TO SUBSISTENCE PRICE LIST
bigure 37. Regional distribution area subsistence price list and supplement.
92
and to the regional office of the Army Audit Agency or comparable office overseas. The station commander will appoint an officer (ordinarily a disinterested officer) to check the prices on the sales commissary price list against the regional distribution area subsistence price list, the invoiced costs of the latest representative procurements of items purchased locally, and against the prices posted and charged in the sales store. The report of this officer will be available to the auditor.
b. If desired by the sales officer, the sales commissary price list may be preceded by a title page similar to that illustrated in figure 38. This title page will outline the regulations pertaining to sales. It will list the rules governing organization and individual purchases, terms of sale, store hours, policy on telephone orders, delivery restrictions, rectifying errors, etc.
c. On the sales commissary price list the articles stocked for sale will be arranged in double columns according to proper nomenclature. After the nomenclature of each item, the unit of measure, the size of container, and the unit price will be entered. The price of sales articles purchased in accordance with supply bulletins will be derived directly from the applicable supply bulletin. Publication of a higher or lower price in a supply bulletin change will not affect the sales commissary price list until a new purchase is made and received at the new price. This purchase still will be taken into stock at the price in the commissary price list (provided a price has been established therein) and so carried until the inventory price adjustment is effected on the first of the following month.
65. Sales Store Change Fund
When the efficient and economical operation of the sales store requires such action, the sales officer may apply to the station commander for authority to obtain on memorandum receipt from the disbursing officer a fund for purposes of making change. The amount of this fund will not exceed $200 per control machine, cash register, or cash drawer operated. Although a fund as large as $200 per control machine, cash register, or cash drawer is authorized, the sales
officer will not request a fund of this size unless it is necessary for efficient operation.
66. Recording Cash and Charge Sales
All sales made by the sales store will be recorded with extreme care to assure absolute accuracy of accounting operations. Cash sales will be recorded by means of a control machine, or a cash register, or by use of cash sales slips (WD AGO Form 10-85). Charge sales will be made by use of charge sales slips (WD AGO Form 10-84) and, in addition, where a control machine or cash register is operated, individual totals also will be recorded on the machine.
67. Using the Control Machine
a. Records Produced. The control machine provides a record of sales, both cash and charge, computed and printed by machine. At sales commissaries where the control machine is used, it will be operated to produce only the following two records (see fig. 39) :
(1) An itemized and totaled receipt (or printed machine tape) for the purchaser.
(2) A duplicate printed machine tape retained in the machine.
b. Operators. Clerks assigned to operate the control machine will be instructed thoroughly in all phases of its use. They must be completely familiar witih current prices. Beside the machine they will keep a copy of the current price list and a register of holders of commissary permits. Two cash drawers are provided, one for the regular operator and one for the relief operator. Before being relieved and again upon returning, the regular operator will take a reading of the machine. The difference between the two readings represents the sales recorded by the relief operator. The total cash and charge sales slips in the relief operator’s drawer should equal the amount of this difference. A separate key will be assigned to each operator.
c. Types of Machines. Two types of control machines are used in sales commissaries at the present time; namely, model AHK 2209 and model AHK 2119.
(1) Model AHK 2209. This model is provided with two rows of classification keys (that
93
li
COVER SHEET
SALES COMMISSARY FORT SCHOOL, VA.
SUBSISTENCE PRICE LIST AUGUST 1946
WWW W w w u V V V V A A ft A A A A
1« Sales to organizations are made under the procedures outlined in Post Regulations, Fort School, Va.
2« Sales to individuals authorized to purchase subsistence and other quarter«-master supplies will be governed by the following procedure.
a. Cash.—All military personnel on active duty; all retired military personnel, and other individual^ when authorized by the commanding general may patronize the sales commissary on a cash basis. Only money orders and certified checks, made payable to the TREASURER OF THEJJNITEP STATES, and currency, are acceptable for subsistence purchased.
J). Charge.—No charge sales will be made to individuals.
£• Purchases.—All individuals are reminded that sales are authorized
Tor their^pwn use or for the use of dependent members of their families«
Sales Hours«—From 8:00 A.M. to 11:50 A.M, daily, except Suiklays, holidays, and the last business day of each month.
2« Telephone Orders«—No telephone orders will be accepted; no deliveries will be made.
£• Errors and Corrections.—No corrections or exchanges for deliveries over the counter will be made after items are removed from the sales store.
C. H. SCRUGGS Capt., QMC Sales Officer
Figure 38. Sales commissary price list.
94
PRICE LIST OF SUBSISTENCE STORES FOR MONTH OF AUGUST 1946
Value of Garrison Ration for month of August 1946 - $ ,6108
FIRST PAGE OF PRICES
AMMONIA, Household, Ammonia, Household, Varick, Qt. Btl Parsons, Qt, Btl .09 .16
APPLES, #10 Can .68
APPLEBUTTER, 28 oz. Jar .13
APPLESAUCE, #2 Applesauce, #10 Can Can .08 .47
APRICOTS, #2> Can .19
BACON, Sliced, 1# Lb .31
BEANS, Kidney, _dry Lb .08
CHOCOLATE,Baking,Hersheys,9 oz
CHERRIES,Maraschino,Prem, 8 oz Sweet, #10
CHEESE, Amer, Grated,Bordens Velvetta, Krafts, 1/2#
Wej-Cuts, Bordens, 6 oz. Cheese, Amer, Bordens, 1/2#
CEREAL, Wheat Flakes. 8 oz. Wheat Bran(All Bran)Issue,l# Pep, Whole Wheat Flakes,8oz
¡TTES, flamels
4
Pkg Pkg Pkg
oz Pkg Pkg Pkg
Btl
Can
Pkg
Ctn
,10
.14
,03
>15
.19
.17
.19
.20
.90
Figure 38—Continued.
is subsistence, clothing and equipage, etc.), one for recording charge sales and one for recording cash sales. In recording a sale, the operator first records the amount of each item, presses the proper classification key (charge or cash), and then operates the motor bar. If the classification of succeeding items is identical with the first, it is not necessary to press the classification key each time; however, if the next item is different, the proper classification key must be pressed. The permit number of the purchaser will be set up in the machine after all items have been listed and before the total is taken.
(2) Model AHK 2119. This model is provided with one row of classification keys (that is, subsistence, clothing and equipage, etc.). All sales will be recorded in the same manner as sales in the model AHK 2209, except that charge sales will be identified by using the last key in the row (marked IX), the total of this key giving the total value of charge sales during the day.
d. Recording Sales of Sensitive Items. Sensitive items, such as tobacco products which because of their small size are subject to petty pilfering, will be identified on the machine tapes by the assignment of a particular letter. Eight keys lettered from A to H, inclusive, are availiable for this purpose. The total sales of any sensitive item may be determined by analyzing the tape retained in the machine.
0 0102 00j02 00 J 02 00102 OOi 0 2 0 0 10 2 0 010 2 0010 2 0010 2
A“Sub AmExA A* RS a«ce A* AT 1.395.39 L 0.00 1 735.14 I n nn 1
CONTROL MACHINE TAPE SHOWING | CASH RECEIPTS, REGISTER CLEAREd|
A«oh 412.25
a«bq 7950
ASM 0.00
At- TCs — 2,622.28
0010 2 00102 001 02 AS-Swb-A-—'ExA— AÑ RS 3242.11 0-00 0.00 1
00102 00102 0 0 i 0 2 AK— CE — Aï—AT — I CONTROL MACHINE TAPE SHOWING^ CHARGE SALES, REGISTER CLEARED!
AS-OH- 0.00
0 0 10 2 AS—BQ — 0.00
00 102 AS — IX — 0.Ò0
0 0 10 2 AUTCh 3,24211
AUG-1546 3 97 28 E* TT7777 2.40 1 AUG-15-46 3 9 7 2 8 E 21 r 0,47
I CUSTOMER’S COPY C AUG *15'46 3 9 7 2 ft E -11— 1 CONTROL machine t AUG-15-46 39728 E JI 0.55 AUG-1H6 5 97 2« E$± 0.08 AUG-1546 39728 E Sub qq5 AUG 15-4 6 3 9 7 2 8 E Sük 0.10 AUG15-46 39728 E Sub 0.09 AUG-15-46 3 9 7 2 ft E 0.73 F PE
Figure 39. Control machine tapes.
95
e. Recording Credits. The control machine has a credits key for recording credits for items returned by patrons or for correcting overcharges. The authorization of the sales officer will be obtained before each credit is recorded. Credit tapes are distinguished by the symbol Crd.
f. Clearing the Machine. The control machine will be locked by the sales officer, or his bonded representative, while the sales store is open. At the close of the day’s business, the machine will be unlocked and the classification, credit, and grand totals cleared. Classification totals affected by the credit tickets will be adjusted. When the tape is removed, the sales officer, or his bonded representative, will clear all totals to show zeros on the tape and write the date of the next business day thereon before relocking the machine (see chart 19).
68. Using the Cash Register
At stations where cash registers are used rather than control machines, the same general principles will apply. However, there is no way of recording credits on the cash register for items returned by patrons, or of correcting overcharges. (The amount of credit may be placed on the patron’s returned sales slip, the slip signed by the patron and left with the sales officer to be placed with the records. A hand receipt, if requested, then may be given to the patron.) The types of cash registers most in use at the present time are the following or similar models: National Cash Register models 2054, 6054, and A-6056 (3AS)-lC-Special.
a. Models 2054 and 6054. These models and similar models of cash registers are equipped with an itemizing feature which will be used to itemize on the machine tape all cash
" : •'• J ; ■' \ FORM iU.;;.' ' ■' ' 'T-.. AUTHORIZED PURCHASER - .. . SALES COMMISSARY
SALES STORE OFFICE SECTION
CONTROL MACHINE OPERATOR ACCOUNTS CLERK
PURCHASE PERMIT (Prepared locally)
—Obtains from sales officer.
—Retains.
—Exhibits on request.
MACHINE DETAIL TAPE (Form EE and Form 5X)
—Retains copy No. 2 of Machine Detail Tape.
locked by sales officer or his bonded representative.
To sales officer
—Reconciles copy No. 1 Machine Detail Tape and compares with cash as reported on Report of Deposits.
—Files.
File
—Cash forwarded to sales officer.
Chart 19. Cash sales using control machine.
96
sales. Charge sales will be itemized on charge sales slips (WD AGO Form 10-84), the total of each slip being recorded in the machine so that the machine will show a complete record of all sales. At the end of the day the charge sales slips will be totaled separately, the total thereof will be deducted from the total recorded in the cash register, and the remainder, representing cash sales, will be balanced with the cash on hand.
b. Model A-6056 (3AS)-IC-Special. This model and similar models of cash registers print in two places—on a sales slip and on the audit tape enclosed within the machine. It provides five classification totals, four of which add into the itemization total. One total adds in itself. It provides an account-number key for identifying accounts. The amount keys are used to designate the account number. It provides three cashier keys for identifying the operators and nine symbol keys for further identification of sales classifications. Any amount from 1 cent to $999.99 may be registered in one operation. This machine will be used for the following two purposes in accordance with the specific directions applicable thereto:
(1) To furnish receipt. A blank sales slip 4 inches wide and 10 inches long will be inserted on the printing table of the cash register and will be used as the receipt for the purchaser. The paper stock for these sales slips should be of substantial quality to assure their feeding through the machine without tearing, and should be obtained from excess or available stationery stocks of the post quartermaster. Classification totals 1, 2, 3, and 4 may be used for classifying sales representing subsistence, exceptional articles, clothing and equipage, etc. Where there is insufficient space to record all items on the one side of the receipt, the reverse side also will be used. Authorized charge sales to organizations and activities will be recorded in the same manner as cash sales except that, because of the necessity of having duplicate receipts (one for the purchasing representative of the organization and the other for retention by the sales officer), the following procedure will be used:
(a) An itemized subtotal first will be taken.
(&) If sufficient space is available on the receipt, the receipt will be spaced approximately
1 inch and the total charge sale will be recorded along with the organization account number. The top portion of the receipt with the subtotal will be detached and given to the authorized purchaser. The lower portion of the receipt with the total charge sale and the organization account number will be signed by the receiving representative of the organization and will be retained by the sales officer for proper accounting purposes.
(c) If insufficient space remains on the receipt to permit the procedure outlined in (b) above, the receipt with the subtotal recorded thereon will be extracted from the machine and given to the purchaser. A new receipt then will be inserted on the printing table and the total charge sale will be recorded along with the organization account number. This receipt will be signed by the representative of the receiving organization and retained by the sales officer.
(d) Classification key marked X is used to enter the total of charge sales. The X total does not add into the itemization total. Totals, numbers 1, 2, 3, 4, and X, are cleared at the end of the day by the officer in charge who retains the key to unlock the slideway.
(2) To post organization accounts. An account ledger measuring approximately 3 inches wide and 10 inches long should be used. This will permit printing 50 lines on each side of the ledger providing adequate space for printing the account number, the pick-up of the old balance, the amount of posting, and the new balance. Postings are made direct from the audit tape. These postings will be identified by the account symbol number (#). The account number is recorded first through use of the account number key. The pick-up of the old balance is made through use of classification total number 1. The amount of the posting is made through use of classification total number 2. After the new balance is printed, the old balance is picked up the second time to assure accuracy. When all accounts have been posted, the total number 1 key and X key are cleared. These totals should agree. Total number 2 is cleared and should equal the total of charge business previously cleared from the X key. The total charge business for the day then should be posted to the ledger control card.
97
69. Using Cash Sales Slips
a. Cash sales books, consisting of serially numbered cash sales slips (WD AGO Form 10-85) will be used to record all cash sales made at commissaries where a control machine or an itemizing cash register is not operated. Sales always will be recorded on consecutive slips. Voided slips will be retained in the book and initialed by the sales officer. An adequate number of books will be provided for use when sales are made by two or more clerks or where circumstances require more than one selling point.
b. Cash sales slips (see fig. 40) will be prepared in duplicate in the following manner:
(1) In the quantities column, list the number of pounds, packages, cans, etc., of each item sold.
(2) In the articles column, list the size of the unit, if applicable, and the correct nomenclature of the article. List the unit price as taken from the current price list in the unit price column. After the last item has been entered in the articles column, the remaining blank spaces will be blocked out.
(3) In the amount column, enter the money value as computed by multiplying quantity by unit price.
(4) In the amount cash paid space, enter the total money value of the amount column.
(5) In the space for the date, the clerk records the day on which the sale is made; and the slip then is signed by the purchaser, who also inserts his grade.
c. When the complete entry of a sale has been made, the original copy of the cash sales slip will be detached and given to the purchaser. The purchaser either will pay the amount thereof and proceed to the place of distribution for the supplies or proceed directly to the cashier with his supplies. The cashier will check the items and extensions entered on the cash sales slips before accepting payment from the purchaser. When the amount of the sale has been paid, the slip will be marked paid and returned to the purchaser. In the case of purchases of ice, this copy will be presented at the ice warehouse as a delivery order. At the end of the business day, the sales books will be collected, the carbon copies retained in the books will be
98
totaled, and the books placed in safekeeping. This total will be used to check the cash turned in by the cashier (see chart 20). Wjien all the slips in a book have been expended, the book will be filed in numerical sequence and retained by the sales officer as prescribed in paragraph 72.
70. Using Charge Sales Slips
a. Authorized Purchasers. Charge sales of subsistence supplies are authorized to be made to organizations being subsisted on the garrison ration and to hospital subsistence accounts. In addition, charge sales of subsistence supplies may be made to those organizations and food-and-drink dispensing agencies authorized by AR 30-2290 and other current directives to buy from sales commissaries. Each
Figure 40. Cash sales *slip.
FORM AUTHORIZED PURCHASER SALES COMMISSARY
SALES STORE OFFICE SECTION
CLERK | CASHIER ACCOUNTS CLERK
PURCHASE PERMIT (Local Form)
CASH SALES SLIP (WD AGO Form 10-85)
Retains
—Obtains from sales officer.
—Retains.
—Exhibits on request.
Retains
Retains
CASH
SALES SLIP
—Retains, except that when ice is purchased, copy No. 1 will be delivered to station ice warehouse as delivery order.
—Obtains signature
of purchaser on copy No. 1 and carbon impression of signature on copy No. 2.
—Gives copy No. 1 to purchaser who takes it to cashier.
—Retains copy No. 2 in book.
—Forwards book at end of day.
—Checks items and extensions entered on the slip.
—Accepts payment.
—Marks “paid.”
—Returns to purchaser.
—Receives in book.
—Uses to prepare and check Report of Deposits.
—Returns book to sales officer for safekeeping at night. If not fully used, book is returned to employee the follow ing morning for use.
—Prepares Certificate of Expenditure, listing by serial numbers all books fully used during the month.
—Assigns voucher number to the certificate and posts as credit to “regular supplies” section of Sales Officer’s Account.
—Retains sales books on file for use of auditor.
Chart 20. Cash sales using cash sales books (cash sales slips).
authorized charge account will be given an identifying account number which will be recorded in a register of authorized charge accounts. Sales to organizations subsisted on the garrison ration will be handled according to the procedure prescribed in section VI of this chapter. Sales to other authorized charge sale purchasers will be handled in the same manner except that, since such purchasers have no ration credits, the sales officer will not list them on the ration and savings account, and they will
pay their accounts in full after the end of each month. Any such accounts paid before the end of the month in which the purchases were made will be treated as cash sales and processed according to paragraph 81. Any such accounts which are not paid by the 20th of the following month will be reported delinquent, and the account will be processed as provided in paragraph 79.
b. Procedure for Charge Sales. (1) Organizations subsisted on the garrison ration
99
and other organizations and agencies authorized to purchase subsistence supplies on a charge sale basis (see a above) will prepare a list of the items desired on a delivery order and receipt (WD AGO Form 10-116), or other similar form. Each organization will number these forms consecutiively throughout the fiscal year and will insert the date submitted, the quantity ordered, the proper nomenclature, size, and unit. Supplies will be listed by class of commodity; that is, items of subsistence to be secured from the warehouse, from the freezer, from the bakery, etc. Blank spaces will be blocked out, and the form will be completed by adding the signature of the purchaser or his authorized representative. Each delivery order and receipt will be prepared in triplicate, copy No. 3 being retained by the organization, and copies Nos. 1 and 2 being delivered to the iissue clerk of the sales commissary at least 24 hours before the time when the supplies will be picked up.
(2) The issue clerk will examine the delivery order and receipt and ascertain whether the supplies requested are available at the station, and whether their sale will interfere seriously with the planned field ration issue. Should there be any question on these points, the delivery order and receipt will be referred to the sales officer for decision. After determining these facts, the issue clerk will make any necessary corrections on both copies of the delivery order and receipt by striking out items which cannot be supplied or correcting in the ordered column the quantities to be sold.
(3) The issue clerk will hold copy No. 2 of the delivery order and receipt and forward copy No. 1 to the warehouse foreman, who will assemble the order. The foreman will fill out the delivered column with the exact quantity of each item actually prepared for delivery. Copy No. 1 then will be promptly returned to the issue clerk, who will transfer the figures in the delivered column to copy No. 2. The issue clerk then will price and extend both copies of the delivery order and receipt and will prepare a charge sales slip (WD AGO Form 10-84) in three copies. The sales slip will show the name of the organization, the date of the purchase, the total money value of the supplies purchased, and, written or stamped near the center, the
words “Supplies purchased as per attached list” (see fig. 41). All blank spaces will be blocked out. Copy No. 3 of the charge sales slip will be retained in the book; copies Nos. 1 and 2 will be attached respectively to copies Nos. 1 and 2 of the delivery order and receipt. At stations where a control machine or itemizing cash register is operated, the charge sales slip will be recorded on the machine and the machine detail tape will be attached to the second copy of the charge sales slip and delivery order and receipt.
(4) At the appointed time, the purchaser, or his representative authorized to sign for and pick up the supplies, will come to the sales commissary office, sign all three copies of the charge sales slip, take copy No. 2 (with the attached delivery order and receipt and machine

DELIVERY ORDER AND RECEIPT
Delivery Order No. .1.LH7...
Work Order No.
(PosLxamp, or station)
Deliver
19.££
te lollowing supplies.
Ordered
De-lirered
Stock No.
For
(Building number, shop, plant, or system)
ARTICLES
Space for Accounting
Unit
Unit Cost
Total Cost

<573

/¿To
3

..7..q.
WD AGO FORM 10-116 IS ILLUSTRATED AS AN INFORMAL LIST. THIS FORM WILL ALWAYS BE PRICED, EXTENDED AND TOTALED, SIGNED BY THE PURCHASER OR HIS AUTHORIZED REPRESENTATIVE, AND HAVE ALL BLANK ITEM SPACES CROSSED OUT.
.1.0.
.7.2
..¿36.
listed in uoicnHn "Delivered” have been receivedr-HK^-.
1.3.

3
f.3.
o o

3.
/
6 ö
.1.3.
J.3
Order Taken By
Issued By
Posted By
Date.!
Date
ORIGINAL
D.
Figure 41—Continued.
detail tape) to the warehouse, show the copy to the warehouse foreman, pick up the supplies, and retain the charge sales slip for his records.
(5) The issue clerk will deliver copy No. 1 of the charge sales slip (and attached copy No. 1 of the delivery order and receipt) to the accounts clerk, who will check the price extensions and post the sale to the purchaser’s statement of account (see chart 21).
71. Obtaining Sales Books
a. Both cash sales books and charge sales books are items of issue stocked by the post
publications stockroom at each station. They are numbered serially and thus are accounted for on the records of the post publications stock-room. When sales books are required by the sales commissary, the sales officer will requisition them in adequate, but not excessive, quantities in the same manner as other blank forms are requisitioned. At no time will books in excess of the requirements for the next 30 days be in the possession of the sales officer. The sales officer will maintain a record of each book issued by the serial numbers of the slips contained in the book, the section or activity to
1Q1
FORM
UNIT MESS OFFICER OR AUTHORIZED PURCHASER
WAREHOUSE SECTION
SALES COMMISSARY
OFFICE SECTION
ISSUE CLERK 1 ACCOUNTS CLERK
, _______________
Retains
CHARGE
SALES SLIP
DELIVERY ORDER AND RECEIPT (WD AGO Form 10-116)
CHARGE SALES SLIP (WD AGO Form 10-84)
Holds
DELIVERY ORDER AND RECEIPT
DELIVERY ORDER
AND RECEIPT
—Prepares, listing by
class of commodity i-tems of subsistence desired.
—Signs copy No. 1.
—Retains copy No. 3.
—Delivers to copies Nos. 1 and 2 to issue clerk at least 24 hours prior to time of desired delivery.
—Examines to determine that all supplies requested are available.
—Corrects if necessary.
—Holds copy No. 2.
—Forwards copy
No. 1 to warehouse.
DELIVERY ORDER AND RECEIPT
DELIVERY ORDER AND RECEIPT
CHARGE
SALES SLIP
—Receives from issue clerk after signing Charge Sales Slip.
—Takes to warehouse and displays as authority to pick up supplies.
—Checks against supplies assembled at warehouse.
—Files.
—Receives.
—Assembles order.
—Records in “Delivered column exact quantity of each item prepared for delivery.
—Returns to issue clerk.
DELIVERY ORDER
AND RECEIPT
—Transfers information in “Delivered” column of copy No. 1 to copy No. 2.
—Prices, extends, and totals both copies.
—A ttaches to Charge Sales Slip.
Retains in book.
CHARGE
SALES SLIP
1 DELIVERY ORDER AND RECEIPT
—Receives.
—Checks price extensions and totals.
—Posts total to purchaser’s Statement of Account-
—Files.
NOTE
At stations where a control machine or itemizing cash register is operated, the issue clerk, after preparing the Charge Sales Slip, will have it recorded on the machine. The Machine Detail Tape will be attached to the second copy of the Charge Sales Slip and Delivery Order and Receipt and given to the purchaser.
—Prepares, showing total money value of purchase as taken from Delivery Order and Receipt.
—Retains copy No. 3 in book.
—Attaches copies’ Nos. 1 and 2 of Delivery Order and Receipt to copies Nos. 1 and 2.
—(See Note).
—Obtains signature of purchaser or his authorized representative on all three copies of Charge Sales Slip.
—Delivers copies to purchaser.
—Forwards originals to accounts clerk.
Chart 21. Charge sales of subsistence supplies.
102
which it has been issued, and the name of the individual responsible for it. The sales officer will not issue sales books to other selling agencies not under his control. Each sales book, when issued, will be numbered in a single series beginning with No. 1 for the first book issued in each fiscal year; books not completely used at the end of the fiscal year will be renumbered and continued in use.
72. Accounting for Sales Books
The sales officer is accountable for all sales books issued to him. They will be picked up in his account at the current depot prices, the appropriate total being posted as a debit to the regular supplies section. When books are completely used they will be listed on a certificate of expenditure which will be assigned a voucher number in sequence and will be posted as the corresponding credit to the regular supplies section of the sales officer’s account. Expended sales books will be filed in such a manner that their withdrawal from the file will be noticed immediately. Charge sales books and cash sales books will be made available to the auditor. Expended sales books will be retained by the sales officer for a period of 2 years after he has received an audit and a clearance for all months in which the books were used; then they may be destroyed.
Section VI. HANDLING GARRISON RATION SALES
73. The Garrison Ration System
a. Certain types of organizations, as specified in current directives, may be subsisted on the garrison ration. Garrison rations, as such, are not issued to organizations; instead, the number of rations due to organizations subsisted on the garrison ration is reported through channels to the sales officer on a monthly ration return (WD AGO Form 10-127) prepared at the beginning of each month for the previous month. This number is multiplied by the value of the garrison ration as established each month by the distribution depot, and the resulting amount is the sum of money or ration credits due the organization in lieu of actual rations for
the past month. The sales officer applies this money credit towards liquidation of the organ-zation’s charge account for subsistence supplies purchased from the sales commissary during the past month.
b. When the sales officer receives the ration returns from the various organizations subsisted on the garrison ration and on other types of money-value rations, he will prepare a ration and savings account (WD Form 373) for these organizations. It will include a statement of each such organization’s account at the commissary and the amount of ration credits due each organization. If the amount of the ration credits is larger than the amount of the charge account, the organization will receive the difference in cash; if its charge account is the larger amount, the organization must pay the difference before the 20th of the month or be reported by the sales officer to the station commander as delinquent.
74. The Certificate of Nonavailabiiity
a. All ration and sales articles that are authorized for the subsistence of assigned troops being subsisted on the garrison ration, or other money-value ration, will be purchased from the sales commissary unless permission to purchase them elsewhere is granted by the sales officer on a certificate of nonavailability. Certificates of nonavailability may be issued by the sales officer under the following conditions:
(1) When the desired supplies, or supplies of comparable quality in the case of branded products, are not available in commissary stocks.
(2) When hospitals have awarded contracts for the local purchase of dairy products. In this case a long-term certificate of nonavailability covering the entire period of the contract may be issued by the sales officer.
(3) When emergency purchases of items must be made. In this case oral permission to buy elsewhere may be given by the sales officer by telephone, to be confirmed subsequently by a certificate of nonavailability.
b. The certificate of nonavailability is not required for the local purchase of items of subsistence needed to feed detached troops authorized to submit ration returns in advance; nor
103
is it required to cover any special purchases of subsistence supplies which may be made by organizations subsisted on the field ration.
75. The Ration Return
a. On the first day of each month all organizations subsisted on the garrison ration will prepare and submit a ration return (WD AGO Form 10-127) showing the number of rations due for the previous month. The computation of the number of rations due will be made by the organization according to the additions and deductions stipulated in AR 30-2210, and this adjusted number will be entered in the appropriate box of the ration return (see fig. 42A). A further adjustment in the form of a fixed percentage or a money-value increase over the value of the garrison ration may be authorized in the case of such organizations as survey parties messing in the field or such installations as redistribution stations. Where this latter adjustment is authorized, it wll not enter into the computation of the number of rations due but will be noted on the face of the ration return. At this time, the increase will not be applied to the number of rations due but later will be applied by the sales officer to determine the amount of money due the organization.
b. Hospitals will prepare and submit a ration return (see fig. 42B) which will indicate
not only the number of garrison rations, but also the number of patient, patient tubercular, and hospital train rations due for the previous month. Such ration returns will be processed in the same manner as prescribed for other organizations subsisted on the garrison ration.
c. Each ration return will be signed by the officer commanding the organization and will be examined and approved by the station commander. It is the responsibility of the organization to prepare the ration return at the proper time, to have it approved by the station commander, and to deliver the approved return to the sales officer so that he can prepare the ration and savings account.
76. Tne Ration and Savings Account
a. Computation of Ration Values. (1) The value of the garrison ration will be computed and published by the quartermaster purchasing office supplying the station. Ordinarily, the computation will be shown in detail on the fore part of the regional distribution area subsistence price list and the supplements thereto. In certain cases, such as those mentioned in paragraph 75a, an increase over the value of the garrison ration may be granted, in which event the ration value will be the value of the garrison ration plus the amount of the authorized increase. These increased values will be
RATION RETURN
PERIOD COVERED
RATION RETURN OF ______842d Air Base Squadron, AAF
FROM
1 July 1946
Corrections for Percentages on Garrison Rations (AR 30-2210)
ADDITIONS NO.
RATIONS REQUIRED
FILIPINO
GARRISON
PATIENT
PATIENT TUBERCULAR
NO.
NONE
NO.
1,385
NO.
NO.
I Certify That This Ration Return Is Correct
SIGNATURE
NAME (Typed)
R.A. HENDERSON
GRADE, ARM OR SERVICE
Lt. Col., A.C
“Adjusted by all additions and deductions lor percentages.
NONE
NONE
.COMMANDING
SALES OFFICER S NO.
31 July 1946
Fort School, Va
I Deductions no.
HOSPITAL TRAIN
NONE
NONE
,ADJUTANT
Approved; By Order of D,D, HAYES, Col. Inf SIGNATURE
NAME (Typed) ___________N. SAUNDERS
GRADE, ARM OR SERVICE
_____________Lajor, Inf
Type 1—Kitchen facilities provided by the Government. < Type 2—Kitchen facilities not provided by the Government.
WD AGO FORM 4 ("> 4 ,We certify that we have received from the Finance Officer indicated hereon the sums appearing in column "Due Organization.” When paid in cash, sign original only, with rank and regiment, or staff department: when paid by check, no signature is required.
WAR DEPARTMENT
RATION AND SAVINGS ACCOUNT
(Station)
Voucher No.
AUG-38
,JULÎ.._.
19A6..
Quartermaster Service Army 1947
APPROPRIATION.-
PAID BY
(For use of Paying Offlos)

PAGE 1 I“
Allotment
No. 7QZtJja.PZaL-rOZ.sS9.2r.S99 A2170502
I certify that the within account is correct; that the number of rations as set forth agrees with the ration returns on file in my office; that the actual cost of the ration at this post during the month is as stated; and that the several organizations, having paid or having been properly reported delinquent for previous ration credits overdrawn, are entitled to.the amounts in the column “Due Organizations,” etc.
(When a voucher consists of more than ono sheet, only the certificate on the first sheet should be signed.)
_ . ' J Quartermaster.
r C.H. SCRUGGS, Capt., QMC, Sales Officer
1 certify that the within organizations and detachments were entitled to the rations as stated herein. This abstract is approved.
Approved for payment: $..±10^5.2.
(SIGN ORIGINAL ONLY)
When a voucher consists nf more than one sheet, only tDe certificate on ttie first sheet should bo signed.)
D.D. HAYES, Col., Inf.

INSTRUCTIONS
When computing the items of cost of the ration, drop everything after the fifth decimal figure. In the space “Cost of one ration ’’ drop everything after the fourth decimal figure.
When ration articles are purchased in containers not of the size indicated, proper correction to show net contents should be made in ink.
This blank will be made up in quadruplicate, original and three memorandums. The original, properly signed, will be forwarded with the Account Current; one memorandum copy will be retained by the sales officer; one, certified by the finance officer as to payment, will be forwarded to the corps area finance officer; and one will be retained by the finance officer.
To be filled in on Thanksgiving Day and Christmas Day
WAR DEPARTMENT Form No. 373
Form approved by Comptroller General U. S.
December 16. 1941
Turkey.
CONTRACT PRICE OF
cents per pound.
Figure 43. Ration and savings account.
106
Forced Issues (6)
£
Period
Money value
2
Cents
Dollars
Cts.
Dollars
Cts.
Dollars
From
To
M
'A
PAGE 2
3,000
.75
1
31 H
1682
75
2,7556108
G
2
1
31
2
1, .3.856108
G
.3
1
31
3
J576108
11
G
1
901st GUARD SQDN AVN
.4.
4
Garrison Ration
Month
Amount
Unit
Articles
Price
No. 10 can.
1.5625
Pound____
12. 5
5-lb. can —
1125
Pound____
3. 125
2. 9702
No. 10 can_
Pound----
62.5
Pound____
12.5
Pound____
1. 5625
Pound----
12.5
4-oz. can___
35
5-lb. can—
Cocoa——.
375
Pound____
Coffee
12.5
No. 2 can-
10.
Dozen
8.3333
8-oz. bot—
25
Pound____
75.
Decrease on cost of components,
No. of rations due
Cost of ration
In Bulk (100 rations)
d
55
Increase over cost of components
Apples, canned—
Bacon__________
Chicken, fresh_
Cinnamon-------
CUSTODIAN, HOSPITAL SUBSISTENCE ACCOUNT- Patients
Baking powder.. Beans, dry______
Beans,string,c’d. Beef, fresh.____
Butter__________
Corn, canned-— Eggs, fresh---
Flavoring ext— Flour_________
Excess cost of turkey over meat ration
ORGANIZATIONS
(Give peme of organization or detachment as the case may be).
845.96
CUSTCDIAN, HOSPITAL SUBSISTENCE ACCOUNT- Detachment 842nd AIR BASE
SQDN AO*___________________
Dollars
Dollars
PAGE 4
No. 2
Figure 43—Continued
...2250.
218
Dollars
19.
Month
Articles
00
06
Filipino or Travel Ration.
19____
In Bulk (100 rations)
Amount
THIS PAGE WILL BE LEFT BLANK
of the garrison ration. The amount will be determined on the form, forced issues of subsistence articles (WD AGO Form 10-125), and appropriate entries will be made on the ration and savings account. Copies of orders for forced issues and of WD AGO Form 10-125 will be filed with the ration and savings account.
(4) When the ration and savings account is prepared and assigned a voucher number, the sales officer will sign the original and send it with the two carbon copies to the station commander for approval. After approving the account, the station commander will forward
all three copies to the disbursing officer for payment. If, however, no payment is involved, the station commander will return the three copies to the sales officer.
c. Entry in the Sales Officer’s Account. When the ration and savings account is returned by the disbursing officer or the station commander, the accounts clerk will compute the entry to be made in the sales officer’s account. A total of the sums shown in the column, value of stores purchased from quartermaster, less the total of the sums shown in the column, ration credits overdrawn, determines the net
1D7
SALES
FORM
OFFICE SECTION
ACCOUNTS CLERK
RATION
RETURN
UNIT
STATION COMMANDER
RATION RETURN (WD AGO Form 10-127)
RATION
RETURN
RATION
RETURN
REGIONAL DISTRIBUTION AREA SUBSISTENCE PRICE LIST AND SUPPLEMENTS (Prepared by Quartermaster
Purchasing Office)
—Prepares on 1st of succeeding month, on basis of morning report, excluding men authorized to mess separately.
—Signs copies Nos. 1 and 2.
—Forwards copies Nos. 1 and 2.
—Approves.
—Forwards copy No. 1.
—Files copy No. 2.
—Files copy
No. 3.
a
PRICE LIST
—Receives from depot.
—Enters value of garrison ration as listed in Subsistence tence Price List or supplement thereto.
File
SPECIAL ORDERS (Prepared locally)
FORCED ISSUES OF SUBSISTENCE ARTICLES (WD AGO Form 10-125)
b
SPECIAL ORDERS
FORCED ISSUE OF SUBSISTENCE
—Uses to effect increase or decrease in cost of garrison ration because of forced issues.
—Files with returned copy of Ration and Savings Account.
STATEMENT OF ACCOUNT (WD AGO Form 10-94)
d
STATEMENT
OF ACCOUNT
—Prepares for each organization involved.
—See chart 23.
RATION AND SAVINGS ACCOUNT (WD Form 373)
RATION AND
SAVINGS ACCOUNT
—Prepares, using data from above.
—Assigns voucher number.
—Forwards all copies.
—See note.
—Approves.
—Forwards to disbursing officer; if no payment is involved, however, returns all copies to the sales officer.
3
RATION AND
SAVINGS ACCOUNT
—Receives.
—Enters amount of charge sale as collection in Sales Officer’s Account (see par. 76c).
—Files together with supporting documents as voucher to Sales Officer’s Account.
Chart 22. Preparation and use of ration and savings account.
108
COMMISSARY
SALES OFFICER
DISBURSING
OFFICER
.X
NOTE
An additional copy may be prepared if the sales officer desires to have a retained copy to support the assigned voucher number. This copy will not be posted to the Sales Officer’s Account and will be destroyed upon the return of copy No. 3.

value of stores purchased from the quartermaster, which will be posted as a credit to the accounts receivable section of the sales officer’s account for the new month. No other entry will be made in the sales officer’s account from the ration and savings account (see chart 22).
d. Special Ration and Savings Account. If an organization being subsisted on the garrison ration leaves the station during a month, it submits a ration return covering only that part of the month up to the time of departure. When such a ration return is received, a special ration and savings account for this organization alone will be prepared and processed as prescribed in b above. This account will be assigned the next voucher number, and the net value of stores purchased from quartermaster will be posted as a credit to the subsistence subsection of the sales officer’s account for the month during which the sales were made.
—Forwards copy No. 1 to Accounting Division. Army Finance Center, Bldg. 203, St. Louis, Mo.
—Retains copy No. 2.
—Forwards copy No. 3 to sales office (accounts clerk).
Chart 22. Preparation and use of ration and savings account—Continued.
109
CHAPTER 5
ACCOUNTING FOR SUBSISTENCE SUPPLIES
Section I. ACCOUNTING FOR CHARGE SALES
77. The Statement of Account
a. The charge account of each purchaser for each month will be considered a separate series of transactions. Balances at the end of one month will not be carried forward into the purchaser’s statement of account for the next month. In his account for a given month, the sales officer takes credit for charge sales made by him during that month or transferred to him by other agencies ot the end of that month. This eliminates the necessity of carrying the old balance forward into the new month’s statement of account. If, however, a purchaser buying on a charge account basis pays his account in the same month that the purchases were made, the sales officer will record such payment as a cash sale.
b. A statement of account (DA AGO Form 10-93) will be initiated in two copies for each charge account purchaser when the first charge sales slip of a month is received by the accounts clerk. As purchases are made during the month, the accounts clerk will post the individual charge sales slips to both copies of the statement of account in sequence by dates (see fig. 44).
c. If a bookkeeping machine is used to post transactions to the individual statements of account, both the old and the new balance will be recorded. If postings are made by hand, it will be unnecessary to fill in the old balance column. At the end of a series of postings, all previous balances and all charge sale slips will be totaled, and the sum of these two compared with the total of the new balances. If a bookkeeping machine is used, this operation may be performed on the machine.
d. Credits due for the correction of charges or for subsistence supplies turned in will be
11D
recorded on the face of the form. The payment of an account for the previous month will not be recorded on the statement for the current month, but will be recorded as provided in paragraph 78&(2).
e. At the end of the last business day of each month each account will be checked and verified, and charge sales transferred to the sales officer from other activities will be entered.
f. Copy No. 1 of the statement of account will be transmitted to the customer for payment ; copy No. 2 will be retained in a separate file by the sales officer (see chart 23). As the accounts are paid during the first 20 days of the following month, the accounts clerk will record the payments on the retained copies, as provided in paragraph 78, and will stamp the original, when presented, as paid.
78. The Report of Charge Sales
a. Preparation. At the end of each month after the statements of account have been prepared, the total amount of individual charge sales outstanding will be consolidated on a single voucher called a report of charge sales (WD AGO Form R-5145). The report of charge sales (see fig. 45) will be prepared in two copies as follows:
(1) Heading. The name and location of the station, and the month during which the charge sales were made.
(2) Column A. The name of each organization or agency from which a payment is due.
(3) Column B. The amount due from each organization taken from the appropriate statement of account. The total of column B is the amount posted as a credit to the sales officer’s account for the month during which the sales were made, and a debit to the accounts receivable column of the sales officer’s account for the following month.
STATEMENT OF ACCOUNT STATION DATE {Month and year) ACCOUNT NO. 9
SOLD TO (Nams and address) ^cÀrô^', ¿/OJ ■
DATE <1> SUBSISTENCE G) EXCEPTIONAL ITEMS G> ELECTRICITY WATER NEW BALANCE G) OLD BALANCE (10)
/ lil ¿2- 7 5
3 ■Ui.IV /i-T,o 5'70 8-Z
s 0714/ /07Z
a JO'Z/ /.3Z0
/ô ZS'Z.M /$87 ¿¿L
fZ 40$: 59 2033 0/
/s 2329 //
n /Z.foCR 7L3/6 9/
n 40696 6
CERTI: TED CORIECT ANI PAYMENT
OVERHEAD
CD
HAS NOT
OTHER
NEW BALANCE
<»
3
OLD BALANCE
<«>
If not paid befoi further credit can 1 Amount due the Un check, bank draft, 01
30 AUGUST 194«
BEEN RECEIVED
C.H_________
SALES OFFICER
-FOR'’--SCHOOL-;

r*X A -AGO FOAM Lz/A 1 NOV 47
IT riot pafH D further credit c Amount duo tht check, bank draf
nA •AG0FI Lz/A 1 nov
STATEMENT OF ACCOUNT
STATION
DATE {Month and year)
Fort School, Va,
August 1946
ACCOUNT Na
Voucher No,
Aug - 192
SUBSISTENCE
OVERHEAD
NEW BALANCE
OLD BALANCE
CD
S3 0
APPLES, No. 10 cn zr// .68 M77 ./2
APPLEBUTTER. 28-oz jar 202. 32 ^7^ 33^- ¿2
APPLESAUCE. No. 2 cn 3U/ ¿■7 36 S'# 00

PREPARE IN FIVE COPIES THIS IS SHEET NO. 1 OF COPY NO. 1
BOUILLON CUBES, 5's"Armoui " cn J s~/
BREAD, Iseue(plaln) 20-oz lb -2L sb
Raisin(lssue) 20-oz lb
Whole Wheatilssuei 20 oz lb
WD AGO FORM « n Qn Replace. WD AGO Form 10-90, 1 Jan 45. 1 MAY 1 945 and old QMC Form 392"which may be u»ed VOUCHER NO. CURRENT ACCT. July-277
Aug-1
■Oi J •Û40

(A)
Figure 54. Inventory of subsistence supplies.
129

DATE OF INVENTORY
INVENTORY OF QUARTERMASTER SUPPLIES ,, ,o/, 31 July 1946
ACCOUNT OF (Sales officer)
Fort School, Va. C. H. SCRUGGS, Capt, QMC
■ - ARTICLE ' UNIT QUANTITY IN QUANTITY 'N TOTAL
WAREHOUSE. SALESROOM QUANTITY PRICE MONEY VALUE
Section REGULAR SUPPLIES -
BOOKS

CASH SALE BOOKS ea 6 - /6 *%
WfM WW W50I ¿ //3 loot h IJ^ZIOO
WWÚ- WW //5/70/ j^/mooo ! MOOCH Zr mi 00
FINAL PART ■ —
OF COPY NO. 1 I /^0/¿u/v ti- 05
yy—J

1—certify that thia Inventory ig correct, that it vias
taken_by_. mg persa sally, that it has been reconciled wi th
thatJ>f_Philip J. Jones, Capt. Inf., Inv ent or; Office] ■
¿nd t ait all disc rep ancles have been adjusted and

C- ' re' l Q.
Saleé to icer' ’ '
I certify that tris Inventory is correct.
Ttóktf ó •
' Invento x¡y Officer

WO AGO FORM . Replace, WD AGO Form ,0.90 , Jan 45 VOUCKC^O. c^.fht acct vouchyMS 32144
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û 2
3 Him 4
52414 57414
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& 71571 7I57I
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37 (’tlzLAlift, triiM.AUM.dr Ui 713 71 71311
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(A)
Figure 56. The sales officer's account.
136
(B)
Figure 56—Continued.
pare fly sheets to obtain the proper number of columns. The sales officer’s account either will be stapled along the left-hand margin or kept in a flat holding binder to allow for ease in making entries.
c. Column Headings. The columns of the distribution-journal pages of the sales officer’s .account (see fig. 56) will be used as follows:
(1) Column 1—Date.
(2) Column 2—Voucher number.
(3) Column 3—Detail.
(4) Column 4—Total amount of debit to the account.
(5) Column 5—Total amount of credit to the account.
(6) Columns 6 and 7—Subsistence subsection (debit and credit).
(7) Columns 8 and 9, 10 and 11, etc.— Other sections and subsections of the account (debt and credit).
d. Sections and Subsections. (1) The sales officer’s account will be divided into such of the following sections and subsections (and
137
PAGE NU R

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7/2*7 4 S ¿,7 3 S 3 4/ k. < 3 fi <7/ '1Î 37\ y 7 3?\ / 7 7 /L 1 , „4
*?
y ) Clothing and equipage section.
(c) Regular supplies section.
1. Sales books subsection.
2. Gasoline and oil subsection.
(d) Barracks and quarters section.
(e) Overhead section.
(/) Collections for meals section.
(,q) Meal coupon books section.
(7i) Ice coupon books section.
(0 Accounts receivable section.
(2) Separate sections will be established for each appropriation or subappropriation. Subsections will be established to cover specific purposes required to be accounted for separately within a section. Supplies and services
13B
(D)
Figure 56—Continued.
will be accounted for in separate sections, even though the same appropriation or subappropriation is involved. Any collections of Federal or State taxes will be accounted for in separate sections.
(3) At the beginning of each fiscal year, installation commanders will advise the commanding general of the appropriate army area or the commanding general of the appropriate major command of the United States Air Force as to the sections and subsections established in the sales officer’s account. The report will include the account symbols and titles covering
appropriation reimbursements to be credited with any funds received.
e. Numbering of Vouchers. (1) Vouchers will be numbered at the time they are entered in the sales officer’s account. All vouchers to the sales officer’s account will be numbered in a single series beginning with 1 for each month and will be filed with the account for the month to which they pertain. The voucher number, preceded by the abbreviation of the month to which it pertains, will be clearly marked in the lower right-hand corner of the first page of the document to which it is assigned or in the
139
space on the document provided for that purpose.
(2) The opening inventory, the inventory price adjustment, the report of charge sales (previous month), and the report of deposits always will be recorded and marked as vouchers (month)-1, (month)-2, (month)-3, and (month)-4 for each month. Vouchers Nos. 1, 2, and 3 will be posted in sequence; voucher No. 4 will be posted on the line immediately preceding the closing inventory for the month (see voucher No. 263, fig. 56).
(3) All other vouchers will be numbered in the sequence in which they are posted to the sales officer’s account.
/. Posting Vouchers. (1) All vouchers will be posted to the sales officer’s account by entering all required information on one horizontal line in the appropriate columns. The total amount of the debit or credit shown on each voucher always will be entered in the total amount column immediately following the detail column. The same amount also will be entered under the particular section or subsection column to which the voucher pertains (see fig. 57). Therefore, the total of the debits posted to all sections and subsections always will equal the total of the debits posted to the total amount column; similarly, the total of the credits posted to all sections and subsections will agree with the total of the credits posted to the total amount column.
(2) Some vouchers (such as No. 255 of fig. 56) pertain to a number of sections and subsections. Such vouchers will be recorded on a single line with their total amount entered as a debit or credit in the total amount column. The breakdown will be entered in the appropriate section and subsection columns.
(3) Some vouchers (such as No. 259 of fig. 56) are a debit to one section or subsection and an equal credit to another section or subsection. Such vouchers will be recorded on a single line with their total amount entered as both a debit and a credit in the total amount column and the debit and credit totals repeated under the appropriate sections or subsections.
(4) Some vouchers (such as No. 2 of fig. 56) are both a debit and a credit to the same section or subsection. In this case the voucher will be recorded on a single line with both the
total debit amount and total credit amount posted in the total amount column and in the appropriate section or subsection column.
(5) Since the distribution journal is a permanent record of original entry and will not be recopied for audit or for other purposes, all vouchers, page totals, and final totals will be entered in a permanent medium ink, typewriter, or mechanical posting where found adaptable.
(6) Vouchers should be posted in as nearly chronological order as possible and should be entered at the earliest practicable time after receipt. The dates to be used in recording vouchers will be as follows:
(a) For vouchers covering items received (other than abstracting transactions)—date indicated as the receiving date by the person receiving the item at the commissary.
(&) For vouchers covering shipments from the commissary—date indicated as the shipping date by the person shipping the items from the commissary.
(c) For vouchers which are abstracts of transactions—the last date as of which transactions are abstracted.
(7) The date of the first voucher entered on each page will be indicated by inserting the day and month (or abbreviation). The date column will be left blank for all succeeding vouchers posted on the same date. When vouchers are posted on the next day, the new date will be entered only for the first voucher posted. Thus the date column need be filled in only for the first entry on a new page or for a new date.
g. Subtotals and Page Totals. (1) The mathematical accuracy of each series of daily postings to the sales officer’s account may be verified by cumulatively subtotaling each column and inserting these subtotals in small pencil figures immediately below the line on which the last voucher for the day has been posted (see fig. 56, lines used for voucher Nos. 17, 26, and 39). These pencil figures must not interfere with the legibility of the posting which will be made upon entry of the next voucher. After entering the subtotals, all debit columns will be added to be certain that their total equals that of the total amount debit column. A similar cross-foot check will be made of the credit columns.
14D
TYPE OF TRANSACTION PROCEDURE NUMBER ODATELI IDE rnnti iirrn ENTRY
Total AMOUNT SUBSISTENCE
rvMn Maru SUBSISTENCE EXCEPTIONAL ARTICLES
Chart Figure
Dr. Cr. Dr. Cr. Dr. Cr.
INVENTORY -> 1 Opening Inventory (Voucher No. 1) 28 inventory of Quartermaster Supplies (WD AGO Form 10-90) 54 1 1
2 Inventory Price Adjustment (Voucher No. 2) 29 Inventory Adjustment Sales Account (WD AGO Form 10-89) Debit and/or Credit entry depending upon price changes 55 2 2 2 2
3 Closing Inventory 28 Inventory of Quartermaster Supplies (WD AGO Form 10-90) 54 3 3
4 Requisition and Receipt of Subsistence Supplies from a Depot 2 Station Stock Status Report (WD QMC Form 1010) War Department Shipping Document (WD AGO Form 450-5-E) 5 4 4
5 Requisition and Receipt of Subsistence Supplies from Market Center Stock 5 Requisition (Market Center Forms) Tally In Shipping Ticket (WD AGO Form 10-114) 11 5 5
6 Subsistence Supplies Purchased by Depot or Market Center 3 Purchase Order (WD Contract Form 18) or Delivery Order (WD Contract Form 19) Receiving Report (Subsistence) (WD AGO Form 10-91) 7 6 6
7 Local Purchase of Subsistence Supplies 4 Purchase Request and Commitment Form (WD AGO Form 14-115) Purchase Order or Delivery Order and Voucher (WD Form 383) See TM 38-403 8, 9, 10 7 7 • 7
8 Receipt of Ice Purchased Locally 7 Vendor’s Delivery Slip Abstract of Ice Received (Local Form) Receiving Report (Subsistence) (WD AGO Form 10-91) «4 8
idia: 9 Transfer of Subsistence Supplies from Another Commissary .16 War Department Shipping Document (WD AGO Form 450-5-E) 33 9 9
Vi u Qi J t 10 Transfer of Proceeds and of Supplies and Services when Sold 27 Property Turn-In Slip (WD AGO Form 447) War Department Shipping Document (WD AGO Form 450-5-E) 53 52 10
11 Receipt of Meal Coupon Books 18 Meal Coupon Books (Local Form) Property Turn-In Slip (WD AGO Form 447) 35 11
12 Accounting for Cash Turned in for Meals 17 Property Turn-In Slip (WD AGO Form 447) 34 12
13 Reclamation of Edible Fat 10 Property Turn-In Slip (WD AGO Form 447) 18 13 13
14 Turn-In of Subsistence Found at Station 9 Property Turn-In Slip (WD AGO Form 447) — 14 14
15 Turn-In of Excess Subsistence by a Unit Mess 8 Property Turn-In Slip (WD AGO Form 447) (Used to prepare Monthly Abstract) Monthly Abstract (Local Form, Used as sub-voucher to Cumulative Summary of Field Rations Issued) 15 16
16 Receipt of Ice Manufactured 7 Memorandum of Ice Requirements (Local Form) Property Turn-In Slip (WD AGO Form 447) 14 16
(A)
Figure 57. Chart of entries to sales officer’s account.
141
OFTRANSACTIONS IN SALES OFFICER’S ACCOUNT (NUMBERS REFER TO PROCEDURE NUMBER)
SECTION -ACCOUNTS RECEIVABLE REGULAR SUPPLIES CLOTHING ANO EQUIPAGE LAUNDRY OVERHEAD OTHER SECTIONS ANO SUBSECTIONS SHORT TITLE AMOUNT PROCEOUR NUMBER
MEAT MARKET BAKERY ICE COLLECTIONS FOF MEALS
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
1 1 1 1
2 2 2 2 2 2 2
3 3 3 3
4 4
5 5 5
6 6 6
7 7 7
8 8
9 9
10 10 10 10 ELECTRICITY, GAS, WATER, COAL, GASOLINE AND OIL, etc. 10 10
MEAL COUPON BOOKS SECTION 11 11
12 12
13
14
15
16 16
to Sale s Officer's Account.
(B)
Figure 57—Continued.
142
TYPE OF TRANSACTION PROCEDURE NUMBER PROCEDURE FORM USED ENTRY
Total AMOUNT SUBSISTENCE
SUBSISTENCE EXCEPTIONAL ARTICLES
Chart Figure
Dr. Cr. Dr. Cr. Dr. Cr.
ÜJ U 17 Transfer of Bread from Bakery 6 Tally-Out (WD AGO Form 10-145) Property Turn-In Slip (WD AGO Form 447) 12 13 17 17 17
18 Transfer of Proceeds from Sale of Laundry Services 27 Property Turn-In Slip (WD AGO Form 447) 53 18
< u jc 19 Requisition and Receipt of Cash and Charge Sales Books — Requisition for Publications and Blank Forms (WD AGO Form 17) — 19
20 Turn-In of Subsistence Supplies by Troop Train Commander — Property Turn-In Slip (WD AGO Form 447) 17 20 20
21 Issue of Troop Train Rations 14 Request for Troop Train Rations (WD AGO Form R-5288) Certificate of Issue (WD AGO Form R-5289) Property Issue Slip (WD AGO Form 446) 28 30 29 21 21
22 Cumulative Summary of Field Rations Issued 12 Cumulative Summary of Field Rations Issued (WD AGO Form R-5146) 25 22 22
23 Sale of Subsistence to Organizations on the Garrison Ration 21 Delivery Order and Receipt (WD AGO Form 10-116) Charge Sales Slip (WD AGO Form 10-84) Control Machine Tapes 41 41 39
DISPOSITION 24 Special Issues by Sales Officer 13 Property Issue Slip (WO AGO Form 446) 27,26 24 24
25 Issue of Ice Manufactured or Purchased for Use at a Station 15 Ice Issue Slip (Local Form) Abstract of Ice Issued (Local Form) 31 32 25
26 Cash Sales Control Machine Cash Sales Books 19 20 Control Machine Tapes Cash Sales Slip (WD AGO Form 10-85) 39 40
27 Transfer of Subsistence Supplies to another Commissary or Depot by Commercial Carrier 16 War Department Shipping Document (WD AGO Form 450-5-E) 33 27 27
28 Transfer of Meat from Stock to Meat Market 25 Tally Out (WD AGO Form 10-145) (Used to support Monthly Abstract) Monthly Abstract (Local Form) 48 49 28 28 28
29 Supply of Ingredients to Bakery 26 Tally Out (WD AGO Form 10-145) (Used to support Monthly Abstract) Monthly Abstract (Local Form) 50 51 29 29 29 30~
30 Report of Deposits (Voucher No. 4) 24 Report of Deposits (WD AGO Form 10-87) 47 30 30
ACCOUNTING ADJUSTMENTS -> 31 Accounts Receivable (Voucher No. 3) 23 Report of Charge Sales (WD AGO Form R-5145) (Previous Month) 45 31
32 Report of Charge Sales (End of Month) Distribution of Statement of Account 23 Statement of Account (WD AGO Form 10-93) (Used to prepare Report of Charge Sales) Report of Charge Sales (WD AGO Form R-5145) 44 45 32 32 32
33 Report of Delinquent Accounts and Supporting Statements — Report of Delinquent Accounts (WD AGO Form 10^93 modified) 46 33
34 Preparation and Use of Ration and Savings Account 22 Ration Return (WD AGO Form 10-127) Ration and Savings Account (WD Form 373) 42 43 34
35 Report of Survey for Losses In Operation — Report of Survey for Loss In Operation (iytì AGO Form 15) — 35 35
36 Report of Survey for Discrepancies Incident to Shipment — Report of Survey (Discrepancies Incident to Shipment (WD AGO Form 15-1) — 36 36
37 Certificate of Gains, Losses and Discrepancies - Certificate of Gains, Losses, and Discrepancies (WD AGO Form 10-124) 58 37 or 37 37 or 37
(C)
Figure 57—Continued.
143

OF TRANSACTIONS IN SALES OFFICER’S ACCOUNT (NUMBERS REFER TO PROCEDURE NUMBER) PROCEDURE NUMBER
SECTION ACCOUNT RECEIV-1 ABLE * REGULAR SUPPLIES CLOTHING AND EQUIPAGE LAUNDRY OVERHEAD OTHER SECTIONS AND SUBSECTIONS AMOUNT
MEAT MARKET BAKERY ICE COLLECTIONS FOI MEALS
SHORT TITLE
Dr Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
17 17
18 18
19 19
20
21
22
23
24
25
26
27
28 28
29 29
30 30 30 30 30 30 30 (AS APPLICABLE) 30 30
31 31
32 ELECTRICITY, GAS, WATER, COAL, GASOLINE AND OIL, etc. 32 32
33 33
34 34
35
36
37
(D)
Figure 57—Continued.
144
(2) If daily balancing of postings is not desired by the sales officer, the account may be balanced at less frequent intervals.
(3) Regardless of the frequency of balancing entries, the cumulative totals of each page will be entered on the bottom line of each separate page and these totals will be carried forward to the next succeeding pages. Such totals will be entered in ink or other permanent medium after it has been ascertained that the columns are in balance. In those instances where the cumulative page total of a column is zero, a dash will be inserted in the total space.
h. Numbering Pages. The page number, month, and year will be shown in the upper left-hand corner of each page. Continuation sheets will bear the same page number as the basic page but will be designated with the letters a, b, c, etc., in sequence. Each basic page also will show the name, rank, and station of the sales officer.
i. Correcting Entries. If vouchers have been entered erroneously in the sales officer’s account, corrections will be made by drawing a narrow but not obliterating line through the entry, entering the correct entry under the same voucher number on the next available line with a cross reference to the original entry, and correcting the affected totals if any.
j. Closing the Account. At the end of the month after all entries for the month have been made, subtotals will be taken as prescribed in 0(1) above to be certain that the totals of the debit and credit columns are equal. To equalize the debits and credits of the meat market and bakery subsections a balancing entry will be posted. The balancing entry to the bakery subsection will be supported by an analysis of the ingredient cost per pound of bread produced shown in a footnote on the last page of the account. When all the columns are properly balanced, a line will be drawn beneath the last entry for the month. The previously determined totals will be entered in ink on the next available line, and all columns will be double underscored.
k. Maintaining the Account. (1) The sales officer constantly will remind his chief clerk and accounting personnel that the correctness of accounting records depends upon the correctness of the individual entries made in
such records. Errors made in one day will affect not only the total for that day but also the totals for the remainder of the accounting period. To obviate the necessity for corrections, accuracy of daily entries to accounting records is essential.
(2) Each document of original entry and its supporting papers must be checked carefully to make sure that all required signatures have been entered, that all identifying or related figures have been properly extended, and that all necessary certificates have been placed on the documents.
(3) Sales officers should establish in the sales office a routing whereby each voucher, before it is entered in the sales officer’s account, is submitted to the chief clerk or the sales officer for a final screening. Properly filled out model documents may be made available for clerks to compare with actual documents before actual documents are presented for final screening. A system also should be established by which the previous day’s entries on running reports, such as the daily cumulative summary of field rations issued and the sales officer’s account, will be rechecked the following morning before the entries for the current day are made. Cross checks wherever possible should be made as entries are made during the day.
(4) The schedule for the destruction of sales commissary records published in AR 35-6700 and similar directives will be followed. Records of both current and past transactions that are required to be maintained at the sales commissary will be kept in an orderly and easily identified manner to prevent their being lost or destroyed. Records that are no longer required to be kept will be destroyed.
90. Adjustments in the Account
a. Types of Adjustments. The sales commissary is subject to various kinds of gains and losses, which must be adjusted by properly executed vouchers if the sales officer is to be relieved of accountability and his account brought into balance. The usual types of adjustments are as follows:
(1) An adjustment of the value of the inventory on hand necessitated by price changes from one month to another. This adjustment
145
is made on an inventory adjustment sales account voucher (WD AGO Form 10-89) as outlined in paragraph 87.
(2) An adjustment of gains shown in the meat market subsection and of gains or losses shown in the bakery subsection of the account. This adjustment is made simply by posting to these subsections an amount equal to the difference between the debit and credit totals. It is not covered by a formal voucher but it is posted as the balancing entry after the last voucher for the month has been recorded (see entry following voucher No. 264 of fig. 56).
(3) Operational gains or operational losses due to wastage and minor discrepancies that occur in the subsistence subsection will be adjusted by a certificate of gains, losses, and discrepancies (WD AGO Form 10-124) or a report of survey (WD AGO Form 15).
(4) Losses due to spoilage or destruction of specific lots of stores will be adjusted by a report of survey. In cases where recovery is involved, the provisions of AR 30-2220 will apply.
(5) Loss, damage, or shortage in shipments will be adjusted by a report of survey (discrepancies incident to shipment) (WD AGO Form 15—1) or by the use of an over, short, and damaged report (WD AGO Form 10-122). One copy of documents on overages and shortages on shipments from other sales officers will be mailed to the consignor.
b. Operational Losses. (1) To cover wastage and minor discrepancies in subsistence stores, a stipulated allowable loss is authorized. The maximum amount that may be so adjusted is 2/10 of 1 percent of the total value of subsistence issues, sales, and extra-post transfers of the subsistence subsection alone. Included in the 2/10 of 1 percent will be the money value of articles withdrawn from shipments for testing and sampling purposes, losses incurred because of shrinkage in transit of meats and green coffee and losses caused by the grinding of roasted unground coffee.
(2) When operational gains occur, they will be supported by a certificate of gains, losses, and discrepancies (WD AGO Form 10-124) (see fig. 58) showing the actual gain in total money value only. When operational losses occur in the subsistence subsection of the ac
count amounting to less than 2/10 of 1 percent, they will be supported by this same certificate showing the actual loss in total money value. The certificate will be prepared in one copy, submitted to the station commander for approval, and then posted to the sales officer’s account (see voucher No. 264, fig. 56).
(3) If the loss during a month exceeds the authorized allowance, or if for any reason the commanding officer disapproves the certificate of gains, losses, and discrepancies, the action of a surveying officer is required for consideration of the entire amount of the loss.
(4) As stated above, the allowable adjustment applies only to losses occurring in the subsistence subsection of the account and will not apply to losses in any other section or subsection of the account. More specifically, it will not apply to any commodities which are processed before sale or issue except in the case of loss sustained in grinding roasted unground coffee. It will not apply to transactions of the post bakery or of the meat market. In the meat market, the prices must be such as to preclude loss to the Government. If losses occur, a survey will be authorized only if circumstances clearly indicate that they are nonoperational. As a general rule, only losses due to unavoidable spoilage or to theft will be considered nonoperational. The sales officer is financially liable for losses from other causes.
(5) No adjustment for losses of exceptional articles is authorized. Exceptional articles are defined in AR 30-2200. In procuring them, the sales officer is acting as the direct agent of a purchaser; accordingly, these articles will not be stocked, will be sold at a price which precludes any loss to the Government, and will be debited at actual cost price and accounted for in a separate section of the sales officer’s account.
(6) No adjustment whatever is authorized for losses on the sale of items of supplies and services that are transferred to the sales officer. War Department shipping documents and turn-in slips transferring such items should be carefully checked to insure that extensions are correct and that the total cash turned over to the sales officer agrees with the total shown on the voucher. This check should prevent losses occurring in the sales officer’s account.
146
FOR PERIOD
AMOUNT
ARTICLE
(Dollars)
(Cents)
Loss in aubsistence
subsection for month
ofAugust 1946
51
(All 35-6660)
53
53
fol. Inf
LOSS (Quantity)
CERTIFICATE OF GAINS, LOSSES AND DISCREPANCIES SUBSISTENCE STORES
ACCOUNT OF (Sales Officer)
C.H. SCRUGGS, Capt. QMC
TOTAL VALUE OF ISSUES, SALES AND TRANSFERS FOR THE PERIOD: $ 429,338.64____________
FROM TO
31 July 1946 31 August 1946
EXAM I N Ed/anI) P y 0 V /d l( Comm an din ¡t Officer ) _______ D. '».MS
VOUCHER NUMBER
AUg-264
The loss of $269.53 is less than the authorized allowance of .2 of 1 %
STAT ION
Fort School, Va
TOTAL
TOTAL VALUE OF GAINS
TOTAL VALUE OF LOSSES AND DISCREPANCIES
that
SIGNATURE OF SALES OFFICER
C. H. SCRUGGS, Capt. QMC date
3 September 1946
Figure 58. Certificate of gains, losses, and discrepancies.
GAIN (Quan tlty)
PRICE
(Cents)
269
269
269
REMARKS
(Cause of Loss or Di sc repancy)
I certify that the value of the gains, losses and discrepancies and the total value of issues, sales and transfers indicated above are correct and are properly accounted for in my account. I further certify
the total value of losses and discrepancies does not exceed the amount authorized by AR 35-6660.
WD'“”" 10-124 REPLACES QMC FORM R50, 25 OCT 26, WHICH MAY BE USED.
c. Nonoperational Losses. (1) General, (a) The sales officer is responsible for the public property entrusted to him and therefore must be able to explain reasonably and satisfactorily the loss, damage, or destruction of supplies under his control. When other means are not specifically provided, he will initiate a report of survey (WD AGO Form 15).
(&) The Medical Department, Veterinary Corps, is charged with inspecting products of animal origin, both processed and unprocessed. No such items will be accepted by the sales officer from vendors unless inspected nor will such items, if in a questionable condition, be issued unless inspected and approved as edible. Products of other than animal origin will be
inspected by personnel assigned to this duty by current directives.
(c) The sales officer will obtain a receipt for all accountable items which are turned over for salvage or destruction. This receipt will be used as a supporting document to the voucher on which those items are dropped from the sales officer’s account.
(2) Use of report of survey, (a) A report of survey is an instrument for recording the circumstances of loss, damage, or destruction. It either serves as the voucher or supports the voucher for dropping supplies from accountability. It also clears all questions of responsibility and fixes pecuniary liability in accordance with the policies stated in AR 35-6640.
147
Full instructions for the use and preparation of reports of survey are contained in TM 14-904.
(b) It is essential that the sales officer initiate a report of survey promptly when the circumstances involved are fresh in the minds of those concerned. Reports of survey will be prepared immediately upon discovery of the loss, damage, or destruction unless exceptional circumstances prevent, in which case the circumstances will be fully explained on the report of survey form. Preparation and processing of reports of survey will be in accordance with the provisions of TM 14-904. The retained copy of the report of survey either will be assigned the next voucher number in sequence and be posted to the sales officer’s account or will be attached as a supporting document to the individual voucher to which it applies. When the action copy of the report of survey (copy bearing action of station commander) is returned, it will be substituted for the retained copy and the retained copy will be destroyed.
(3) Discrepancies in shipments involving carrier liability. In instances of shortage or damage to a shipment, whether from a Department of the Army installation or a vendor (if purchased f.o.b. origin and shipped on a government bill of lading), a report of survey (discrepancies incident to shipment) (WD AGO Form 15-1) will be required and processed in accordance with the provisions of TM 14-904. No report need be prepared if the money value of the shortage or damage is determined to be inconsequential, as defined in TM 14-904. Otherwise the report will be prepared regardless of whether preliminary inspections lead to the conclusion that the common carrier is responsible.
(4) Discrepancies in shipment from Department of the Army installations. If a shipment is received from another Department of the Army installation (including market center commercial warehouses) and preliminary investigation indicates there is no question as to liability of a carrier, the sales officer will take whichever of the following actions is deemed appropriate :
(a) When the items are received in correct quantities but changes in nomenclature are necessary because items actually shipped differ from those stated on the War Department ship
ping document or shipping ticket and the differences are discovered upon receipt of stock, an over, short, and damaged report (WD AGO Form 10-122) will be prepared and signed in four copies (see fig. 59) ; one copy will be attached to the War Department shipping document or shipping ticket posted to the sales officer’s account; two copies will be forwarded to the regional office having audit jurisdiction over the shipping installation; and one copy will be sent to the consignor. If the differences are discovered after receipt of stock, any resultant decrease in money value must be satisfactorily explained or surveyed.
(6) If the items received are in excess of the quantities stated on the War Department shipping document or shipping ticket, the sales officer will charge into his account the quantities actually received. In this instance, an over, short, and damaged report will be prepared and processed as prescribed in (a) above only in the case of a shipment received from another commissary.
(c) If the items received are less than the quantities stated on the War Department shipping document or shipping ticket, the sales officer will charge into his account the quantities actually received and will certify that the smaller quantities were received. In addition, he will prepare and process an over, short, and damaged report as prescribed in (a) above.
(tZ) When shipments are received which include items that have been damaged in transit, for which the carrier is not responsible, the sales officer will take the action prescribed in (a) above. In addition, the turn-in slip, receipted by the salvage officer, for the damaged items turned over to the salvage will be attached as a supporting document to the voucher posted to the sales officer’s account.
(5) Discrepancies in shipments from vendors. (a) If the subsistence delivered has been purchased from a vendor for shipment on a commercial bill of lading f.o.b. destination, the sales officer will accomplish a receiving report (WD AGO Form 10-91) for only those items received in acceptable condition. Immediate advice will be given by the sales officer to the vendor through the office administering the purchase contract of the items and quantities not accepted.
14S
OVER, SHORT, AND DAMAGED REPORT
24096
OFFICE ADMINISTERING CONTRACT
SHIPPING DATE
31 Aug 1946
SHIPPED BY
SHIPPED TO
New Cumberland General Depot
Quartermaster, Fort School, Va
CAR Na a INITIALS
CAR SEAL NUMBERS
□
□ NO
CAR SEALS BROKEN UPON ARRIVAL
ORIGINAL NOS.
ARRIVAL NOS.
LCL
DISCREPANCY NOTED ON B/L
NO
SHIPMENT BY TRUCK Na
SHIPMENT BY MAIL
SHIPMENT BY COM. B/L
SHIPMENT BY GOVT B/L
NO. 123456
NUMBERS OF MISSING PACKAGES
NUMBERS OF DAMAGED PACKAGES
Not numbered
44
QUANTITY
STOCK NO.
ARTICLE
UNIT
BILLED
OVER
SHORT
DAMAGED
ACCEPTED
56-P-223O
Peas, dry, whole, 100-lb sk.
sack
44
44
Peas, Dry,split, 100-lb sk
56-P-2045
sack
44
44
Change in nomenclature
SHIPPING OFFICER'S VOUCHER NUMBER
SHIPPING ORDER NO.
TOTAL PACKAGES mi 1 fo
CONTRACT OR P. 0. NO.— SHIPMENT NO.
PACKAGES REFERRED TO BELOW
NUMBERED
FROM None
SHIPPING POINT
New Cumberland.
Pa.
REPORTED BY
ACCOUNTABLE RECEIVING OFFICE
Fort School, Va<
Figure 59. Over, short, and damaged report.
(&) If the subsistence delivered has been purchased for shipment on a Government bill of lading subject to inspection at destination and the accomplishment of a receiving report is required at destination, the title tentatively passes to the Government when the shipment, properly packed, is delivered to the carrier. The shipment then is subject only to the Government’s right to reject all or part of it should it fail to conform to specifications when received, due to fault or neglect of the vendor. If short- 2. age or damage is found on receipt, the sales officer will take whichever of the following actions is appropriate:
1. If the loss or damage is found to have
been caused by the fault or neglect of the vendor, that is, concealed shortages, etc., a receiving report will be accomplished for only those items and quantities that are received in acceptable condition. The sales officer immediately will advise the vendor, through the office administering the contract, of the items and quantities not accepted. If the loss or damage has been caused by the fault or neglect of the carrier, receiving station, etc., and not by the vendor, a receiving report will be accomplished in full for the pur-
149
poses of accepting the shipment and paying the vendor. In all such instances, the appropriate survey action prescribed in TM 14-904 will be taken.
3. If there is doubt as to fault or neglect of the carrier, the receiving report will be accomplished as in 1 above and a report of survey (WD AGO Form 15-1) will be processed as provided in TM 14-904, but will not be entered in the sales officer’s account. If the contracting officer subsequently determines that the vendor should be paid for the articles rejected, he will advise the sales officer, who thereupon will accomplish a supplemental receiving report for the purpose of paying the vendor. The supplemental receiving report will be filed with the report of survey and/or receipt from the salvage officer as a subvoucher to the original receiving report, but only the original receiving report will be entered in the sales officer’s account.
(c) If the subsistence received was purchased under conditions where the receiving sales officer is not required to accomplish a receiving report other than the inspection certificate (acceptance being based on technical inspection at origin and payment based on such acceptance), the title passes to the Government on acceptance at origin, subject to final inspection at destination, and payment will be made at origin. In such cases a report of survey will be processed in all cases where a discrepancy is discovered at destination unless it is determined to be inconsequential under the provisions of TM 14-904. When a report of survey is required, adjustments with the vendor, when appropriate, will be accomplished by the contracting officer.
91. Audit of the Account
The sales officer’s account, with all the original vouchers and various supporting documents and records, is subject to a monthly audit. This detailed audit will be performed at the station and normally will be started within 10 days
after the close of the month. At the time of the audit, the account for the month which is being audited and all pertinent records will be placed in the custody of the auditor and will remain in his custody until the completion of the audit. Then they will be filed in the sales officer’s permanent files for such future disposition as may be prescribed by current directives. The audit will be performed and a certificate of audit (WD AGO Form 14-53) prepared and submitted by the auditor in accordance with the provisions of AR 35-6920. The original copy of the certificate of audit will be filed permanently with the sales officer’s account. A copy of the certificate will be submitted for the personal files of the sales officer. In addition to auditing the account, the auditor will verify the accuracy of the monthly commissary operating statement.
92. The Monthly Commissary Operating
Statement
a. The monthly commissary operating statement (WD AGO Form 10-133) is designed to be prepared from and to reflect the accounting records required to be maintained by sales commissaries under the provisions of this manual (see fig. 60). It is a complete statement of the activities of the sales commissary for a month and serves as a medium to transmit much important basic information in connection with the operation of sales commissaries to the Office of The Quartermaster General through the distribution depots.
b. The statement will be prepared in duplicate by all commissaries within the continental United States; copy No. 2 will be retained as a permanent record in the sales commissary ; copy No. 1 will be forwarded to the general distribution depot from which subsistence supplies are requisitioned. Reports will be submitted so as to reach the depot not later than the 15th day of the succeeding month (see chart 30).
c. General distribution depots will edit and consolidate the reports of all commissaries they supply and prepare in duplicate a consolidated report. Copy No. 2 of the consolidated report will be retained by the depots and used along with the individual station reports as the medium by which local purchases of subsistence items will be checked and controlled by the
ISO
MONTHLY COMMISSARY OPERATING STATEMENT
STATION
Fort School, Virginia
1. VALUE OF BEGINNING INVENTORY____________
2. INVENTORY ADJUSTMENT (tndlc.t, ♦ or - j
3. SUBSISTENCE RECEIVED____________________
a. FROM MARKET CENTERS__________________
ANALYSIS OF SALES ACCOUNT
FROM DEPOTS ANO OTHER COMMISSARIES
FROM TROOP TRAINS_____________________
FROM SUBSISTENCE FOUND AT STATIONS, EXCEPT SPECIAL RATIONS
FROM SPECIAL RATIONS TURNED IN
FROM RECLAMATION OF EDIBLE FATS
U, LOCAL PURCHASES
PERISHABLE ITEMS________
EXCEPTIONAL ARTICLES BREAD AND CONTRACT BULLETIN ITEMS
d. OTHER NON-PERISHABLE ITEMS
5. CASH RECEIVED FROM SALE OF MEAL COUPON BOOKS AND MEALS
6. TOTAL SUBSISTENCE ACCOUNTED FOR
7. VALUE OF FIELD RATIONS A ANO B ISSUED
8. VALUE OF SALVAGED FATS, BONES, AMT TRWINQg
•9. VALUE OF SPECIAL RATIONS ISSUED
JO. VALUE OF TROOP.TRAIN RATIONS ISSUED
SALES TO ORGANIZATIONS ON THE R A ND S ACCOUNT
12. ALL OTHER SALES_______________
13. VALUE OF SPECIAL ISSUES
ID. TRANSFERS TO DEPOTS AND OTHER COMMISSARIES
15. NET BALANCING ENTRY: GAIN (-) OR LOSS (♦)
16. CERTIFICATE OF GAINS, LOSSES ANO DISCREPANCIES
17. REPORTS OF SURVEY
18. VALUE OF CLOSING INVENTORY
19. TOTAL CREDITS (MUST AGREE WITH ITEM 6)
_________________________ANALYSIS OF RATIONS ISSUED
20. NUMBER OF FIELD RATIONS A AND B ISSUED
21. VALUE OF ISSUES (Ite,, r)
22. VALUE OF FIELD RATION (Ito* 22 ~ Zte» 20J
23- NUMBER OF PRISONERS OF WAR RATIONS ISSUED
24. VALUE OF ISSUES fit«« 8)
25. VALUE OF PRISONERS OF WAR RATION (Ft... 2< T Tte. 2JJ
2fi. RATIONS ISSUED ON THE R AND S ACCOUNT
REPORTS CONTROL
SYMBOL QMC-1
FOR THE MONTH OF
August
19L 6
1178,801,51
254,111,02 171,594.1O

5I.37
___0
22.50
2,460.19
199.37
_______0
210.15
612.50
$609,512.42
344.080,84
50.00
170.82
___172.22
6,035.31
52,583.13
7.30
26,296.32
- 1,212.79
/ 269.53
339.87
180,719.87 $609,512.42
569,270 $344,080.84
♦ 6044
_________0
_________0
KIND OF R AT 1 ON NO. OF RATIONS UNIT VALUE. TOTAL VALUE. VALUE OF SALES DUE ORGANIZATIONS (SAVINGS) RATION CREDIT OVERDRAWN
GARRISON 1742 .6108 $1.064.02 $ 953.50 $ 110.52
GARRISON (Plus)
GARRISON (Hosp.) 2755 .6108 $1,682.75 \ 5.081.81 $1.149.06
GARR. (Hoip. Poff)
PATIENT 3000 .7500 2,250.00

PATIENT, TB
HOSPITAL TRAIN
TOTAL IL $4,996.77 $6,035.31 t 110.52 $1,149.06
27. ISSUE OF SPECIAL RATIONS
TYPE ISSUED NUMBER 1SSUED NUMBER TURNED IN NET NUMBER ISSUED UNIT COST NET VALUE
c 234 0 234 .73 $170.82

—
TOTAL ; ■ LÎ* $170.82
26. NUMBER OF TROOP TRAIN RATIONS ISSUED 267
29. TOTAL VALUE OF TROOP TRAIN RATIONS ISSUED $172.22
30 VALUE OF THE TROOP TRAIN RATION fZl.m 2» - tt.m 18) .6450
REMARKS
SIGNATURE OF SALES OFFICER , U C • rf • C.H. S CROCKS' Capt., QMC DATE 5 Sept. 1946
1DJUL°19°5M I 23 REPLACES ÇMC FORU A67 WHICH IS OBSOLETE
Figure 60. Monthly commissary operating statement.
151
FORM SALES CO MM1S S A R Y DEPOT 1 ■■ ■ ■
OFFICE SECTION SALES OFFICER 'ri'.',
ACCOUNTS CLERK
MONTHLY COMMISSARY OPERATING STATEMENT (WD AGO Form 10-133)
MONTHLY
STATEMENT
—Prepares at close of month's business, using documents in sales office and data available on vouchers to Sales Officer’s Account.
—Forwards
MONTHLY
STATEMENT
MONTHLY
STATEMENT
—Signs copy No. 1.
—Forwards copy No. 1 to depot so that it will arrive not later Uian the 15th of the succeeding month.
—Returns copy No. 2 to accounts clerk for file.
MONTHLY
STATEMENT
—Receives.
—Uses to prepare a consolidated statement which must arrive at the Office of the Quartermaster General by 25th of succeeding month.
—Files.
—Receives.
—Files.
NOTE
The property auditor will verify the accuracy of the Monthly Commissary Operating Statement as part of the commissary audit. In those instances where a statement is found to have been materially incorrect, the auditor will take such action as is required by TM 14-1010.
Chart 30. Monthly commissary operating statement.
depots in accordance with current directives on local purchases; copy No. 1 will be forwarded to the Office of The Quartermaster General so as to arrive not later than the 25th day of the succeeding month.
d. In accordance with current audit instructions, the property auditor normally will verify the accuracy of the monthly commissary operating statement. If such verification discloses that the statement as submitted is materially incorrect and the auditor so advises, the sales officer will prepare and forward to the distribution depot a corrected copy of the operating statement.
93. Transfer of a Sales Officer’s Accountability
a. Closing the Account. When one sales officer is relieved and replaced by another, the
accountability of the relieved sales officer is terminated in the same manner as accountability is terminated at the end of a month; namely, by closing the account for the period and by opening a new accounting period for the remainder of the month, thus setting up a new accountability. The accountability of the new sales officer, therefore, will be established in the same manner as accountability is established at the beginning of a month. While the former sales officer, by this procedure, will be be relieved of future accountability, he will not be relieved of responsibility until a clear certificate of audit, approved by the Army Audit Agency, has been received for each of the months during which he was the officer in charge of the sales commissary.
b. Activating the Bond. The new sales officer will have his bond activated before he
152
assumes his new duties (see AR 35-220).
c. Special Inventory. (1) When a transfer of accountability is made, the sales officer and his successor, who will act as the disinterested officer, will prepare separate inventories of the subsistence supplies on hand for which the present sales officer is accountable and which will be transferred to his successor. The inventory will be taken on WD AGO Form 10-90, prepared in five copies. The warehouse and sales store will be closed while the inventory is being taken. Until it is completed, no sales or issues will be made.
(2) The technique of taking the inventory will be identical with that prescribed in chart 28, regardless of whether the transfer is made at the end of or during a month. Both sales officers will make individual counts of each item, exercising care to insure that all broken cases are counted carefully and that all stacks of supplies have been set up properly. Upon the completion of the counts, the two officers will compare their separate inventories and recount personally those items on which they do not agree. The same method of recording similar items located in more than one place (described in par. 86c (2)) will be followed.
(3) After the two officers have reached an agreement on the count of the inventory, final copies will be prepared and the certificates described in figure 54 will be entered at the end of the inventory as therein provided. Final copies Nos. 1 and 3 will be priced and extended by the accounts clerk and verified to be sure that the money values on both inventories are in agreement. The sales officer who is being relieved will enter the amount of the inventory as one of the closing entries to his account. The new sales officer will deliver his copy No. 2 of the inventory to the station commander for transmittal to the audit file and will open his account by assigning to his copy No. 3 a voucher number (always No. 1) and posting it as the first voucher to the new account (see chart 31). If the inventory for this purpose is taken during a month, it will not be posted to
the consumption record. The inventory of the new sales officer will not be permitted even momentarily to come into the possession of the old sales officer.
d. Report of Charge Sales. In addition to the inventory, both sales officers individually will review all charges to statements of account and will prepare a report of charge sales in the manner shown in figure 45. Each copy will be certified with the same certificates as those used to certify the inventories except that the words, report of charge sales, will be substituted for the word inventory. Both the sales officer who is being relieved and the new sales officer will process these reports in the same manner as they process their individual copies of the inventory.
e. The Account and Other Records. The new sales officer will prepare his account in the same way as if he were starting a new month. The old sales officer’s account will be closed as though a month had been completed. However, only one monthly commissary operating statement and one daily cumulative summary of field rations issued will be prepared for the month. The daily cumulative summary of field rations issued will be filed with the vouchers to the new sales officer’s account. The new sales officer will be responsible for preventing the value of the field rations issued during the month from exceeding the value of a corresponding number of garrison rations.
f. Requisition Register. The new sales officer will check the requisition register kept by the former sales officer to make sure that all supplies ordered and received to date of the transfer have been entered on his predecessor’s account. This record will be continued by the new sales officer. If the transfer occurs at the end of the month, this check will not be made.
g. Inventory Price Adjustment. When the transfer occurs at the end of the month, an inventory adjustment sales account will be prepared to adjust the inventory in the manner illustrated in figure 55 and prescribed in chart 29.
153
STATION COMMANDER
SALES COMMISSARY
NEW OFFICE SECTION PRESENT
SALES OFFICER ACCOUNTS CLERK SALES OFFICER
Retains
SPECIAL ORDERS
FORM
SPECIAL ORDERS
(Prepared locally)
SPECIAL ORDERS
SPECIAL ORDERS
INVENTORY OF QUARTER. MASTER SUPPLIES (WD AGO Form 10-90)
—Prepares, appointing new sales officer and relieving present sales officer.
—Directs that accountability be transferred.
—Checks to determine that bond of new sales officer is in force.
(See AR 35-220.)
—Forwards.
—Files copy No. 3.
Forwards
—Receives.
—Reports to sales commissary.
—Retains.
■—Receives.
—Directs accounts clerk to prepare forms for inventory of susistence supplies. Files
NOTE
—Receives.
—Forwards for auditing purposes.
2
INVENTORY
FileINVENTORY
ventory of all
stock on
hand,
indicating quan-
appro-
tity in
—Takes physical inventory of all stock on hand, indicating quantity in appropriate column on copy No. 5, working copy.
—Reconciles with inventory taken by present sales officer.
—Rechecks physically and corrects differences as required.
—Transcribes data
from working copy No. 5 to copies Nos. 2 and 3.
—Compares final copy with final copy of present sales officer.
—Signs required certificate on copies Nos. 2 and 3.
—Signs required certificates on present sales officer’s copy No. 1.
—Signs certificate on copy No. 3 if required to furnish bond.
—Obtains signature of present sales officer to required certificates on copies Nos. 2 and 3.
—Forwards copies
Nos. 2 and 3.
—Files copy No. 5 in personal file.
—Prepares, completing article and unit columns only.
—Designates copies Nos.
1, 2, and 3 final copies.
—Designates copies Nos. 4 and 5 as working copies.
—Distributes.
—Receives.
—Prices, extends, and to tals.
—Enters as credit in present Sales Officer’s Account.
—Files with vouchers to present Sales Officer’s Account.
3 INVENTORY
File
—Receives.
—Prices, extends, and totals.
—Assigns voucher number 1.
—Enters as debit in new Sales Officer’s Account.
—Files with vouchers to new Sales Officer’s Account.
priate column on copy No. 4, working, copy.
—Reconciles with
new sales officer’s inventory.
—Rechecks physically and corrects differences as required.
—Transcribes data from working copy No. 4 to copy No. 1.
—Compares final
copy with final copy of new sales officer.
—Signs required
certificate on copv No. 1.
—Obtains signature of new sales officer on certificate, copy No. 1.
—Signs required
certificates on new sales officer’s copies Nos. 2 and 3.
—Forwards copy •
No. 1.
—Files copy No. 4 in personal file.
Upon completion of inventory, old sales officer will complete his account as though it were month end, and new sales officer will open his account as though month were beginning, except that no additional Cumulative Summary of Field Rations Issued or Monthly Commissary Operating Statement will be prepared.
Chart 31. Transfer of accountability.
154
INDEX
Paragraph Page Paragraph
Abstract of— Bread—■
Excess subsistence supplies From the bakery 26
turned in 30,46a(2) 34, 66 Local purchase of. 27
Ice issued 50a(3) 76 26c 416
Supplies transferred to— Break-down of subsistence supplies
Bakery 83 121
Meat market 82 118 Cash—
Account—■ • Accounting for 566
Adjustments in 90 145 Receipts, accounting for 80
91 89A 76 150 145 104 Register 68
Reimbursement ... 56
Ration and savings Sales—-
Sales officer’s 89 136 Books 69
Statement 77 110 Slips 69
Accountability, transfer of Accounting for— Bakery operations 93 152 Turning in of 56
Cash and charge sales 66 6/
26d Cashier _.
29 Central—■
Bakery supplies 83 121
Cash 566 81 Meat-cutting plant issues 45i
Cash receipts Charge sales ... 80 77 116 110 Pastry-bakery issues Certificate of— 45/
Meat market supplies 82 118 Audit 91
Overhead 85d 126 Gains, losses and discrepances 90
Sales books 72 103 Nonavailability 74
Supplies and services 84 123 Change fund of sales store 65
Accounts— Charge sales—
Clerk Report of delinquent 6c 79 2 113 Accounting for Books 77 70

Activating sales officer’s bond 936 152 Recording 66
Adjustment, inventory price 87 132 Report of 78
Slips 70
90 37c 145 46
J- LlllUilLo 111 Lllv> dC/vzO LH1L __________ Aisles, warehouse . Charges, overhead 85
2 1 Chief clerk 66
Articles—■ Chill room, meat.... 40d
Clerk— Accounts ...
Exceptional 21 16
Sales 90 6c
61 Chief 66
Audit—■ Account Certificate of
150 150 Issue 6d 6e
91 91 Requisition Sales
Authorized purchasers, sales store 62 90 6g
Cold-storage—
Bags, paper, and twine 19 16 Plant 406
Bakery 26 29 Safety precautions 40zn
Accounting 26d 29 Space, use .. 40i
Section 5d 2 Commissary operating statement 92
Supplies 83 121 Condiment issues . 45e
Bond, activating 936 152 Consolidated meal ration request
Bones, disposal of 82 118 (WD AGO Form 10-30) 44
Books— Consolidated ration request
Cash sales . . 69 98 (WD AGO Form 10-31) Consolidating field ration issues 44
Charge sales 70 98 43
Meal coupon 57 84 Consumption record 14
Page
29
32
29
55
81 116
96 81
98 98 81
93 3
65 66
150 145 103
93
HO 98 93
110
98 124
2 49
2
2 2
2 3
48 54 52
150 59
57
57 56
7
155
Paragraph Page Paragraph
Containers, nonstandard 16c 11 Freezer storage room . .... 40c, 406
Control machine 67 93 Fresh fruits and vegetables cooler
Cooler room 40e, / 49, 50 room 40/, 406
Coupon books, meal
57 84
Cumulative summary of field Garrison ration sales 73
rations issued 46 66 Handling of subsistence supplies 41

Daily issue slip 26 29 Home-grown subsistence supplies 33
Delinquent accounts, report of 79 113
Delivery order and receipt Delivery order and voucher Depositing overhead 706 216 85c 99 16 125 Coupon books Issue and sale Issue slip 50c? 50
Deposits—■ 50
Cash Report of Depot—■ 80 81 116 1*6 Local purchase ... Manufactured at station Identication, lot 29 28 40/
Accountability Transfer Designation of sales officer's account Determining ration requirements Discrepancies in shipments Disposal of bones, fats, and waste 86 53 89a 8 90c 126 80 increased issues Individual rations In-flight rations 456 47 476
136 4 147 Inspection of supplies— Against spoilage At destination 38 186
products Distribution of— 82 118 Adjustment sales account 87
Menu Purchase order and voucher Double issues 11c 216 45