[Sales Commissary Operation]
[From the U.S. Government Publishing Office, www.gpo.gov]
Lu /.35-'/£ '<5/6/2.
NON-CIRCULATING
SALES
COMMISSARY
OPERATION
l/MR DEPARTMENT • z NOVEMBER 1944
Document Reserve
NTSU LIBRARY
WAR DEPARTMENT TECHNICAL MANUAL
W 1.35s. |O5Ll5'^1
TM 10-215 C 1
TECHNICAL MANUAL
SALES COMMISSARY OPERATION
Changes! WAR DEPARTMENT
No. i j Washington 25, D. C., 28 June 1945
TM 10-215,1 November 1944, is changed as follows:
CHAPTER III
WAREHOUSE AND STORAGE OPERATION
Section I. (Superseded.) COMMON STORAGE AND COLD STORAGE: PROTECTION, ARRANGEMENT, AND HANDLING OF SUBSISTENCE SUPPLIES IN THE WAREHOUSE.
27. Protection
a. Protection of sales commissary supplies involves selection of proper storage space and proper operation of such space to protect the supplies against deterioration; also proper control of that space to protect the supplies against misappropriation.
b. The protection of subsistence supplies from deterioration will normally require the use of two types of storage space: inclosed ordinary warehouse space and cold storage space.
c. Further protection of subsistence supplies will be effected by regular medical inspection of food handlers as provided in current directives. Medical inspection cards will be posted in the commissary. The sales officer will also have all products on hand examined at least once each month to make certain that supplies are sound and in a serviceable condition.
d. The protection of supplies from misappropriation will be best accomplished by minimizing the possibility of easy misappropriation. Adequate supervision of labor details, the 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 doors or left on the loading dock where they can be readily picked up with the items being issued. All eating in commissary warehouses will be prohibited.
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28. Broad Objectives—-Warehousing
The broad objectives to be sought in the storage of material may be obtained by consulting M 402, Depot Operations: Storage, and supplements thereto. The applicable objectives prescribed therein are, in general, as follows:
a. A careful analysis will be made of existing storage facilities to determine if space is being adequately utilized. Excess space no longer required by the sales commissary will be made available for the storage of other supplies of suitable character.
b. Standardized stacking practices will be followed.
c. 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. Supplies will be stored in rows running forward from the back of each storage space to the aisle. They will be withdrawn by rows and not by proximity to the aisle.
e. If desired by the sales officer, a locator system suited to the size of the subsistence bulk storage and as near as practical to that outlined in paragraph 20c, M 402, may be used to facilitate the location of supplies.
/. Manpower and equipment will be efficiently utilized. Labor will be centrally controlled by a “Labor Distribution Center.” Supervisory personnel only will be assigned to each warehouse, but the labor needed to move supplies in and out and do other necessary work will be supplied as required to meet the daily work load. 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
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day in another location according to the work load. Except where circumstances make it impractical, subsistence supplies will be unloaded directly to their final location in the warehouse. 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.
29. Common S t o r a g e—Nonperishable Supplies
a. The inclosed common warehouse space must be dry, protected from rodents and vermin, and 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 first be used to store high-water content glass goods and canned goods. Containers of foods with high-water content such as cherries, lima beans, and string beans are liable to burst if the contents expand in freezing. Precautionary measures will be taken to prevent such freezing, but unless the containers are ruptured the contents will generally be suitable for use.
b. The distribution depot supplying the station may direct, upon an allocation to it of excess storage space at the station, 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 and will be clearly marked to distinguish them as depot stocks. The same objectives will be sought in the storage of these supplies as are here outlined for the storage of items of station stock.
(i) Small items, loose supplies, and small packages will be stored in bins. These bins will be so placed as to prevent ready access thereto by other than authorized personnel.
(2) Sensitive items will be kept in a locked room.
c. Items of subsistence supplies will be arranged 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 break-down will be done. The repackaged or loose supplies will be placed in bins in the location where the same items are already stored.
d. Only a small section of bins in the non-perishable warehouse 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 the inspection or survey thereof. Items such as beans infested by weevils, infested dried fruits, products with dry rot, and other items which may infest warehouse stocks will be immediately removed 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 the acceptability of the items.
e. All containers (boxes, cartons, sacks, etc.) of nonperishable subsistence supplies, from which only a part of the contents has been removed, will be stored in a locked room or “fenced-off area” where pilferage will not occur. Such partially filled containers shall be transferred to sales store stocks if their reissue does not occur again for several'days.
30. Cold Storage—Perishable Supplies
a. GENERAL. (1) More than one-half of the weight of the Garrison Ration and Type “A” Field Ration is composed of perishable items and most of these perishable food items require refrigeration.
(2) Although nearly all foods are perishable to some extent in that deterioration takes place
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with age, the following items are those which are customarily classed as perishables:
Meat and meat products.
Fish and other water food products. Poultry, eggs, and dairy products. Fresh fruits and vegetables.
Frozen foods.
(3) The increasing public knowledge about food values and the part that refrigeration plays in protecting and preserving these values has caused refrigeration to become classed as essential to the health and welfare of our people. Consumer demand for a variety of quality merchandise of high nutritive value and competition among producers and processers in supplying this demand have influenced the use of refrigeration in marketing practically all perishable foods. All who contribute in any way to the handling, preparation, protection, preservation, transport, and distribution of perishable foods are involved in this concern for quality and should have an understanding of how to apply refrigeration in this connection.
(4) 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 of spoilage 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. Refrigeration facilities properly designed and properly operated can be used to control to a great extent the inherent tendency of perishable food stuffs to spoil rapidly.
b. CENTRAL COLD STORAGE DISTRIBUTING PLANT. (1) The central cold storage plants at stations located in the zone of 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 and generous allowance has been made for contingencies. Some items may not be carried more than 2 or 3 days whereas it may be necessary to carry other items for a period of a few 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 for the storage of all frozen items; a chill room for the storage of fresh carcass meat, smoked meats, and other meat products; a so-called “cooler room” for shell eggs and dairy products; and another “cooler room” for fresh fruits and vegetables. In addition, at the larger installations there is provided a large cooler room which may be carried at about 400 F. 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 will 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, smoked or pickled fish will not be allowed to be handled on the premises of the cold storage plant. When this product is received, it will be handled at some other location away from stored subsistence items and issued promptly to organizations.
c. OPERATION OF FREEZER STORAGE ROOM (AT io° F.). (1) The freezer storage room will be maintained at a temperature of io° F. with the least possible fluctuation.
(2) All food items which are received frozen and which are to be carried in a frozen state until immediately preceding issuance will be
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stored in the freezer storage room. The following is a specimen list of such items:
Meat and meat products received frozen. Smoked ham and bacon received frozen. Poultry received frozen.
Fish and other water food products received frozen—in clean containers relatively free from odor.
Fruits and vegetables received frozen.
Fruit juices and fruit pulp received frozen.
Frozen fish will be in clean containers relatively free from odor to avoid contaminating other products which may be stored in the freezer storage room.
(3) Product which is received solidly frozen and at a temperature of not to exceed 20° F. may be piled into compact stacks.
(4) Product which is received solidly frozen but at a temperature above 20° F. will be stacked with ventilating stripping between tiers.
(5) Items which are received in a slightly defrosted condition, if accepted, will be refrozen without delay in order to prevent spoilage. This type of product will be distributed widely over the available floor area with free space between the individual packages. When the package is exceptionally large and when it is practical to do so, 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 is usually unnecessary to take any special precautions in this respect with most carcass meat since air space will be naturally present throughout the product when piled. Two- by 4-inch lumber dunnage is advisable between sides of veal which need to be refrozen, to prevent the product from being too closely packed.
(6) Avoid any pronounced circulation of the air in the freezer storage rooms except when items are to be refrozen under emergency conditions. Excessive circulation causes shrinkage through dehydration, discoloration, and “‘freezer burn” damage. Where mechanical air circulation refrigeration units are used, the slowest possible fan speed will generally pro
duce an equal temperature throughout the room.
(7) The freezer storage room will not be used for the purpose of initially freezing any food item except under emergency conditions, since 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 flesh product will result in a distinct loss of quality.
d. OPERATION OF MEAT CHILL ROOM (30° TO 320 F.). (1) The meat chill room will be maintained at a temperature of 300 to 320 F. with the least possible fluctuation. The temperature of this room will not be lowered below 30° F. In the event that no other suitable space is available and that frozen carcass meat is received in this room, the temperature will be raised to 38° to 40° F. to permit complete defrosting prior to issuance.
(2) Following is a specimen list of items which will be stored in the meat chill room:
Meat and meat products, fresh.
Poultry, fresh.
Ham and bacon, smoked or salted.
Meat and meat products, frozen, to be defrosted,
Fresh pork and fresh pork sausage are best stored in a temperature of 26° to 28° F.; however, it is not practical 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.
(3) The temperature of the meat chill room will not be permitted to go below 30° F. because this will result in a slow freezing action which will adversely affect the quality of the product.
(4) Air movement in the chill room will be sufficient only to maintain a uniform temperature throughout the room. Damage through shrinkage and discoloration will result from high velocity air impinging directly on the stored product.
e. OPERATION OF SHELL EGG AND DAIRY PRODUCTS COOLER ROOM AT 350 F. (1) The shell egg and dairy products cooler room will be maintained at a tempera
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ture of 350 F. with the least possible fluctuation.
(2) Air motion in the room will be just sufficient to maintain a uniform temperature throughout the room, since high velocity will cause shrinkage and loss of quality in shell eggs.
(3) Following is a specimen list of products which 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.
Yeast, compressed, packaged.
Lard and lard substitutes may be carried successfully for 2 or 3 weeks where the prevailing temperature is not higher than 65° F. These products may be stored in the shell egg and dairy products room or in the meat chill room. These products will not be placed in a confined space with fresh fruits or fresh vegetables.
f. OPERATION OF FRESH FRUITS AND VEGETABLES COOLER ROOM AT 350 F. (1) The fresh fruits and vegetables cooler room will be maintained at a temperature of 350 F. with the least possible fluctuation.
(2) Pronounced air velocity will be avoided to prevent wilting, shrinkage, and loss of vitamin content.
(3) This room is designed for the more perishable fruits and vegetables. Following is a specimen list of the items to be stored:
Vegetables:
Artichokes
Asparagus
Beans, green or wax, snap
Beans, green limas
Beets, small, with tops
Broccoli
Brussel sprouts
Cabbage, native or Chinese Carrots, small, with tops Cauliflower
Celery
Corn, green
Endives
V egetables—Continued
Lettuce
Okra
Peas, green pod
Peppers, bell and fresh pod Radishes
Spinach
Turnips, small, with tops
Fruits:
Apricots
Berries, all varieties Cherries
Currants, fresh Cranberries Figs, fresh Grapes, all varieties Nectarines Peaches Pears, Bartlett Plums, all varieties Watermelons, for chilling
g. OPERATION OF FRESH FRUITS AND VEGETABLES ROOM AT 40° F. (1) Where refrigeration is available and it is possible to do so, this room will be carried at a temperature of 40° F. In the event that refrigeration is not available, the room will be well ventilated, particularly during the cool hours of nighttime, and kept closed as much as possible during the daytime. In the winter it may be necessary to heat the room to prevent it from going below 38° F.
(2) The items stored in this room will be such products as may be carried satisfactorily for from a few days to 2 or 3 weeks at the prevailing temperature.
(3) Following is a specimen list of items which may be stored in the ventilated or 40° F. fruits and vegetables room:
Apples (see («) below)
Avocados
Bananas
Beets, large, mature, without tops Casabas
Citrus fruits, all varieties (see (Z») below) Cucumbers (see (c) below)
Dates
Egg plant (see (r) below)
Fruits, dried, all varieties (see (d) below)
Melons, honeydew
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Onions
Parsnips
Pears, except Bartlett (see (?) below) Peppers, cured pod
Potatoes, white and sweet
Pumpkins Rutabagas Squash, Hubbard Squash, Summer (see (c) below) Tomatoes (see (r) below) Turnips, large, without tops Glucose, syrups
Honey
Meat, canned (see (/) below)
Milk, evaporated, canned (see (g) below)
Molasses
Nuts
Oil, cooking Pickles
(a) Apples, in general, may be stored quite satisfactorily for several days in ventilated storage space since 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 al-through there are certain early varieties which do not keep well except under refrigeration. The highest quality will be maintained with the apples carried under refrigeration, and refrigeration will always be used for apples which have been carried 2 or 3 months beyond harvest.
(£) Citrus fruits may usually 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 400 F. will be avoided to prevent injury to the fruit. Citrus fruits will never 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.
() 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 are usually 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.
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(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 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 than 18 inches from the top of the stack to the ceiling. In rooms with ceilings 9 to 10 feet above the floor and when space is short, except for sacked goods, the stacks will be built to a height of 7 feet or more to take full advantage of the available storage space. Product will not be permitted to come in contact with the floors, walls, 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 one or two more tiers may be placed lying flat. Where space for sacked goods is short, racks may be built with removable decking about 5 feet above the floor which will permit additional storage space for this product.
(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 merchandise or where it will result in unsanitary conditions.
(4) Dunnage. Floor dunnage will be used for sanitary reasons and to permit the free movement of cold air under the stack. A 2-inch space is sufficient. The most suitable form of floor dunnage is loose 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 prevent the movement of handling equipment directly to the face of the stack and, therefore, increase the amount of labor needed for handling merchandise. 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 han
dling equipment and will be used as such, not as storage equipment.
(5) 'Ventilation within the stac\. (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 in order that the product may be cooled satisfactorily and in order that any volatile products given off may be carried away.
(Z») 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.
(<7) Meat and meat products, poultry, frozen fruits and vegetables, etc. which are received solidly frozen at a temperature of not to exceed 200 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. Product which is received at a temperature higher than 200 F. will be stacked with stripping or arranged with open spacing to permit rapidly lowering the product to room temperature.
() Heavy duty two-wheeled barrow-handled hand trucks are useful for handling barreled goods and product received in 100-pound sacks.
(r) 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 the platform trucks, that is, 30 to 36 inches wide and 60 to 72 inches long.
(2) Accurate scales maintained in good working condition will be in use at the cold storage plant for check weighing merchandise received and for weighing out small issue orders.
(3) The quartermaster 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 to be certain that the established temperatures are being reasonably maintained. The most suitable thermometer is one with 9-inch scales graduated in one degree divisions and with magnified reading over a range of from minus io° F. to plus 70° F.
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 meat hooks and meat trolley hooks which 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 particulaly dangerous to workmen who wear eyeglasses which have a tendency to fog up in passing through changing temperatures.
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(4) Double-swing vestibule doors are installed to prevent the waste of refrigeration when the main refrigerator doors are opened. Workmen will pass carefully through these doors in order to avoid collisions. Those wearing eyeglasses will be particularly careful to guard against being struck by the swinging doors.
Z. CARE AND SANITATION. (1) Sound judgment and careful attention to sanitation are essential for the successful handling of all food products.
(2) The entire premises will be maintained at all times in a clean, neat, and orderly manner. Merchandise 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.
m. MAXIMUM STORAGE PERIODS FOR VARIOUS PRODUCTS UNDER VARIOUS STORAGE TEMPERATURES AND CONDITIONS. (1) General, (a) The tabulation herein is for the purpose of indicating the recommended maximum storage period for various perishable products, under five classifications based upon the service and segregation required.
(Z») This information has been compiled from many reliable sources where scientific research has been involved and likewise from the practical experience of those engaged in the cold storage and food industries.
(<;) It is recognized that there may be exceptions, because the initial quality of the product and the skill with which the plant is operated and the design of the plant will influence the period of successful storage. However, the temperatures, service classifications, and storage periods listed are considered to" be average under the known circumstances.
(2) Freezer storage room—temperature io° F.
Product Maximum storage period
Butter and cream, frozen... 3 to 4 months. Meat and meat products,
frozen................. 3 to 4 months.
Product Maximum storage period
Poultry, frozen............... 3 to 4 months.
' Fish, frozen, packaged..... 3 to 4 months.
Fruits and vegetables, frozen. 3 to 4 months.
Fruits juices and pulp, frozen........................ 3 to 4 months.
NOTE: Where it is desired to carry the above products for a longer storage period, it is advisable to lower the storage temperature to o° F. and maintain constant temperature conditions. At ports of embarkation or other locations where these products are stored for reshipment, o° F. temperature should likewise be provided. Delivery from a o° F. room offers greater protection to products which are subject to exposure during loading operations.
(3) Eggs and dairy products room—temperature 35° F.
Product Maximum storage period
Buttermilk................. 36 hours.
Butter..................... 20 days.
Cheese, domestic Cheddar or processed..................3 to 4 months.
Cream...................... 8 to 10 days.
Eggs, in shell............. 2 to 3 weeks.
Eggs, dried, powder........ 2 to 3 months.
Lard and lard substitutes... 5 to 6 months.
Milk, fluid, fresh......... 36 hours.
Milk, dried, powder........ 2 to 3 months.
Yeast, compressed, p a c k-aged....................... 8 to 10 days.
NOTE: Lowering the storage temperature to 30° F. for shell eggs and to 320 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 excepting buttermilk, butter, cream, milk and yeast. Butter and cream may be frozen and carried up to 3 or 4 months in freezer storage at io° F. and for longer periods at o° F.
(4) Meat and meat products, chill room— 30° to 32° F.
Product Maximum storage period
Beef and beef cuts, fresh ... 7 to 9 days. Pork and pork cuts, fresh .. 3 to 4 days. Pork sausage.................. 2 to 3 days.
Bacon, smoked, mild cured. 2 to 3 weeks. Ham, smoked, mild cured. . 2 to 3 weeks. Cold cuts, cooked delicates- 6 to 7 days.
sen meats.
Salami, dry.................. 10 to 14 days.
Bologna....................... 6 to 7 days.
NOTE: Where it is desired to carry any of the above products beyond the periods shown, it will be
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best for the products to be properly frozen and carried in freezer storage at 10° F. or o° F., if available. Salt pork and heavy cured bacon and ham may be carried at 30° to 320 F. for 2 to 3 months without appreciable loss of quality.
(5) Fresh fruits and vegetables room.—35° F.
Product Maximum storage period
Apples...................... 2 to 3 months.
Artichokes.................. 1 to 2 weeks.
Asparagus .................. 7 to 10 days.
Beans, green or wax, snap... 7 to 10 days. Beans, green limas.......... 7 to 10 days.
Beets, small with tops...... 7 to 10 days.
Cucumbers................... 5 to 7 days.
Dates, fresh................ 7 to 10 days.
Eggplant.................... 5 to 7 days.
Dried fruits, all varieties.... 3 to 4 weeks. Melons, honeydew, canta-
loupe .................... 5 t0 7 days.
Onions...................... 2 to 3 weeks.
Parsnips.................... 7 to 10 days.
Pears, green, winter varieties. 1 to 2 weeks. Peppers, cured, pod......... 3 to 4 weeks.
Potatoes, white and sweet... 3 to 4 weeks. Pumpkins.................... 3 to 4 weeks.
Rutabagas................... 7 to 10 days.
Squash, Hubbard............. 3 to 4 weeks.
Tomatoes.................... 5 to 7 days.
Turnips, large, matured, tops
off....................... 7 to 10 days.
Lard and lard substitutes.... 3 to 4 weeks.
Glucose, syrups............. 3 to 4 weeks.
Honey....................... 3 to 4 weeks.
Meat, canned................ 2 to 3 months.
Milk, evaporated, canned... 2 to 3 months.
Molasses.................... 2 to 3 months.
Nuts........................ 2 to 3 months.
Oil, cooking................ 2 to 3 months.
Pickles..................... 2 to 3 months.
Syrups...................... 2 to 3 months.
Following is a list of these same products grouped under the minimum storage temperature that is permissible without possible damage:
Storage at 52° F. Maximum storage period
Apples (depending upon va-
riety, etc.).............. 2 to 8 months.
Beets, large, mature, tops off. 3 to 4 weeks.
Dates, fresh................ 3 to 4 weeks.
Onions (depending upon va-
riety) ................... 2 to 6 months.
Storage at 32° F. Maximum storage period
Parsnips..................... 3 to 4 weeks.
Pears, green winter varieties. 6 to 8 weeks.
Peppers, cured, pod......... 2 to 3 months.
Rutabagas.................... 6 to 8 weeks.
Turnips, large, mature, tops off......................... 3 to 4 weeks.
Glucose, syrups............. 3 to 4 months.
Nuts........................ 3 to 4 months.
Pickles..................... 4 to 6 months.
Broccoli..................... 7 to 10 days.
Brussel sprouts.............. 7 to 10 days.
Cabbage, native or Chinese. 1 to 2 weeks.
Carrots, small with tops.... 7 to 10 days.
Cauliflower.................. 7 to 10 days.
Celery....................... 1 to 2 weeks.
Corn, green.................. 7 to 10 days.
Endives.................... 7 to 10 days.
Lettuce...................... 7 to 10 days.
Okra......................... 7 to 10 days.
Peas, green, pod............. 7 to 10 days.
Peppers, bell and fresh pod . 1 to 2 weeks.
Radishes..................... 7 to 10 days.
Spinach...................... 7 to 10 days.
Squash, summer............ 7 to 10 days.
Turnips, small, tops on... 7 to 10 days.
Apricots.................. 1 to 2 weeks.
Berries, all varieties..... 5 to 7 days.
Cherries..................... 7 to 10 days.
Currants, fresh.............. 5 to 7 days.
Cranberries.................. 2 to 3 weeks.
Figs, fresh.................. 5 to 7 days.
Grapes, all varieties....... 2 to 3 weeks.
Nectarines................... 1 to 2 weeks.
Peaches...................... 1 to 2 weeks.
Pears, Bartlett, colored.... 5 to 7 days.
Pears, Bartlett, green...... 1 to 2 weeks.
Plums, all varieties........ 7 to 10 days.
Watermelons, for chilling... 1 to 2 days.
NOTE: The above storage periods are based upon the products having been received promptly and in suitable condition from the field or orchard. Any delay occasioned by transportation or other means, or any over maturity, will shorten the life of the product. A longer storage period may be had by lowering the temperature to 32° F. and maintaining constant temperature and ideal humidity and air motion.
(6) Ventilated storage room—40° to 60° F.
Product Maximum storage period
Apples....................... 1 to 2 weeks.
Avocados..................... 5 to 7 days.
10
AGO 1003A
Product Maximum storage period
Bananas, depending upon 5 to 10 days, condition.
Beets, large, mature, tops off. 7 to 10 days.
Casabas..................... 5 to 7 days.
Citrus fruits, all varieties.... 1 to 2 weeks.
Storage at j8° to 40° F.
Avocados.................... i to 2 weeks.
Casabas..................... 2 to 3 weeks.
Citrus fruits, all varieties.... 6 to 8 weeks.
Cucumbers................... 7 to 10 days.
Eggplant.................'. 7 to 10 days.
Dried fruits, all varieties ... 3 to 4 months.
Melons, honeydew, cantaloupe ...................... 7 to 10 days.
Potatoes, sweet............. 2 to 3 months.
Potatoes, white (depending on variety)................. 3 to 4 months.
Pumpkins.................... 2 to 3 months.
Squash, Hubbard............. 2 to 3 months.
Tomatoes.................... 7 to 10 days.
Lard and lard substitutes... 3 to 4 months.
Honey....................... 2 to 3 months.
Meat, canned................ 5 to 6 months.
Milk, evaporated, canned . 5 to 6 months.
Molasses.................... 3 to 4 months.
Oil, cooking................ 3 to 4 months.
Syrups...................... 3 to 4 months.
Storage at 50° to 6o°
Bananas (depending upon condition)...................5 to io days.
NOTE: The foregoing storage periods are based upon the products having been received in good condition.
For normal distribution at cantonments within the United States, the ventilated storage at 40° to 6o° F. will be suitable for all of those products as shown.
[AG 300.7 (28 May 45)]
By order of the Secretary of War:
30.1 In and Out Handling of Subsistence Supplies
a. To the extent practicable, field ration issues will be made from the warehouse in the morning and garrison ration, officer mess, and hospital sales 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, officer mess, and hospital rations in the afternoon.
Z». Three techniques of field ration issue are possible
(1) The withdrawal of bulk stocks to an issue point and the breaking of those bulk stocks to individual organization or group issues prior to the time of issue.
(2) The withdrawal of bulk stocks to an issue point and the breaking of those bulk stocks xto individual organization or group issues by organization or group personnel picking the number of cans, cases, bottles, or packages as directed and supervised by warehouse personnel.
(3) The use of organization or group personnel supervised by warehouse personnel to pick the items for each individual issue from stocks.
c. The station commander will prescribe whichever of these techniques enables the most economical use of personnel. Variations in the prescribed technique may be used for perishables and for garrison ration, officer mess, and hospital sales.
Official:
J. A. ULIO
Major General
The Adjutant General
G. C. MARSHALL
Chief of Staff
Distribution:
AAF (10); AGF (10); ASF (2); Dept (10); S Div ASF (1) except Fiscal Dir (20); Sv C (10); PC&S (4); ASF Dep (5); Dep 10 (5); QM Mark C (2); USMA (2); ASFTC (QM) (5°)-
Refer to FM 21-6 for explanation of distribution formula.
AGO 1003A 11
u.-s. 0OVERNMENT HMHTIIIC OFFICE) l»4S
\4 tS5‘'»0-A/5a’ _=
TM 10-215 C 2
TECHNICAL MANUAL
SALES COMMISSARY OPERATION
Changes!
No. 2
WAR DEPARTMENT
Washington 25, D. C., 14 August 1945
TM 10-215, 1 November 1944, is changed as follows:
1. Purpose
a. The purpose of * * * have been made:
* * * * *
(8) The audit of the Sales Officer’s Account will hereafter be performed at the station and include such detailed check of both debit and credit vouchers as may be necessary to insure their accuracy and authenticity (see ch. 4, TM 14—1010). In accordance therewith, copies of the Certificate of Audit will be forwarded through channels to the sales officer and for the auditor’s file. A Sales Officer’s Account for a particular month will be considered closed only when a clear Certificate of Audit or a superseding- Certificate of Audit clearing all discrepancies has been issued.
7. Subsistence Supply Requirements
The subsistence supply * * * the sales store.
a. RATION DETERMINATION.
* * * * *
(3) How obtained. Field rations and prisoner of war rations are issued in kind on the basis of an adjusted estimate of the number of persons expected to attend the mess when the rations will be served. Garrison rations as * * * the components thereof.
*****
b. FIELD RATION MENU PREPARATION AND APPROVAL. (1) Field Ration Master * * * The Quartermaster General. These menus will be distributed by the Adjutant General direct to service command headquarters, to all class I, II and IV installations at which field ration messes are operated, and to Area Air Technical Service Com
mand Publication Distribution Branches for distribution to headquarters of the several air forces and air commands and all class III installations at which field ration messes are operated. The menu will * * * for administrative purposes.
(2) Upon receipt at * * * 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, the post surgeon or his representative, and representatives of tactical organizations deemed necessary by the senior tactical commander. Upon call of * * * revise the Master Menu. Prior to the meeting of the menu board the sales officer will contact the market center for a list of foods that will be available for supply and consumption at the station. The sales officer will also review the menu to ascertain that the kinds and quantities of rationed and critical foods contained in the revised menu are limited to the kinds and quantities of rationed and critical foods contained in the master Menu as originally prepared by the Office of The Quartermaster General. The sales officer will thereafter calculate the cost of the revised menu to ascertain that the cost of serving the revised field ration menu does not exceed the value of a corresponding number of garrison rations of the month in which the menu is prepared. Upon completion of this review and these calculations, one copy of the Master Menu, as revised, will be forwarded, in the case of class I, II and IV installations, to the director of food service at service command headquarters, and in the case of class III installations, to the food service supervisor at the headquarters of the appropriate air force or air command. This copy will be forwarded so as to arrive at the appropriate service command or air force or air command
AGO 1905A—Sept. 663734°—45------1
1
headquarters not later than 75 days prior to the first day of the month in which the menu will be served.
(3) The director of food service at service command headquarters (in collaboration with the service command surgeon or his representative) and the food service supervisors at headquarters of the several air forces and air commands will review and, as required, will correct the menus submitted by the station. A letter of * * * of the menu.
(4) Upon receipt, the * * * expeditious means available. The sales officer will then distribute these copies to all responsible local headquarters and interested administrative officers. Each headquarters will * * * field ration mess. If specific items listed on the menu are not available at market centers or other procuring agencies, or 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 menu necessitated by these substitutions will be indicated on the Memorandum of Field Ration Issue for the day (see par. 43e) and not, except in unusual instances, by the publication of a special menu change form.
(5) At the close of each month, a copy of the menu as issued will be supplied by the sales officer to the station food service supervisor who will forward it, in the case of class I, II, and IV installations, to the director of food service at service command headquarters, and in the case of class III installations to the food service supervisor at headquarters of the appropriate air force or air command. No abstract of the menu or nutritional analysis thereof will be prepared by the sales officer for forwarding to service command headquarters or headquarters of the air forces or air commands.
(6) In order to expedite the approval and clarification of matters pertaining to the composition or content of the menu to be issued at the station, direct correspondence is authorized in connection therewith between the station food service supervisor, the sales officer, and the
director of food service in the case of Class I, II, and IV installations, at service command headquarters, and in the case of Class III installations, the food service supervisor at headquarters of the appropriate air force or air command.
* * * * *
Pages 8 and 9, chart 1, change all references to “Master Menu (Revised and Approved) as served” to read “Master Menu (Revised and Approved) as issued.”
7.1 Prisoner of War Ration (Added.)
a. MENU PREPARATION AND APPROVAL. (1) The menu served at prisoner of war camps will be based on a menu guide to be prepared periodically by the Office of The Quartermaster General in accordance with nutritional standards established by The Surgeon General. This periodic prisoner of war menu guide prepared by the Office of The Quartermaster General will be used by service commands in preparing the monthly prisoner of war menu which will be used for issuing rations to prisoners in all prisoner of war camps within the service command. The service command monthly prisoner of war menu will be prepared in service command headquarters by the office of the director of food service in coordination with the service command nutrition officer or other proper Medical Department authority.
(2) The service command monthly prisoner of war menu will be forwarded to the sales officers of the posts, camps, or stations effecting supply of prisoners of war, to arrive not later than 60 days prior to the effective date of the menu. Problems in the availability of supply should be the only cause for substitutions in the menu, and every precaution will be taken to keep these at a minimum.
(3) I he sales officer will mark all requisitions to market centers for perishable subsistence for prisoners of war with the notation “For Prisoners of War.” Combination requisitions and station stock status reports for nonperishable subsistence will indicate in the “Remarks” column the quantity required for prisoners of war by marking “POW {Quantity).” If substitutions from the approved list of meat items for prisoners of war are not available, the market center will cancel the requisition and notify the
2
AGO 1905A
sales officer of this action. Immediately upon such notification, the sales officer will requisition suitable substitutes only from the approved list of meat alternates to be found in the service command monthly prisoner of war menu.
1). RECAPITULATION OF PRISONER OF WAR RATION MENU REQUIREMENTS. At the end of each month the menu “as issued,” and listing all substitutions made, will be forwarded by the sales officer on Prisoner of War Menu Recapitulation (Frequency Chart) (WD AGO Form R-5055) to service command headquarters for analysis and comment.
10. Requisition and Receipt of Nonperishable Subsistence Supplies
a. PREPARATION OF MONTHLY REQUISITION.
* * * * *
(2) The following information * * * for this purpose:
* * * * *
(f) (Added.) The “Remarks” column is for depot use to note supply action or other pertinent information. The “Remarks” column will be used by stations as directed in paragraph 7.1tz (3) above and to include pertinent information when so directed by the depot.
*****
Page 15, figure 5, add arrow pointing to “Consumed last 3 mo.” column stating “For perishable items this column will include only the last month’s issues and sales.”
Page 16, chart 2, “Form” column, change “War Department Shipping Document (WD AGO Form 450-20-E)” to read “War Department Shipping Document (WD AGO Form 450-5-E).”
b. RECEIPT OF NONPERISHABLE SUBSISTENCE SUPPLIES. Nonperishable subsistence supplies will be shipped by the distribution depot with the use of the War Department Shipping Document (WD AGO Form 450-5-E), distributed as prescribed in chart 2. The sales officer * * * station transportation officer.
*****
Page 20, chart 3, column 3, under heading “Accounts Clerk,” shade lower right corner of copy No. 1 Receiving Report to indicate origin;
step 2 under Receiving Report, change the words “copies Nos. 1, 3, and 4” to read “copies Nos. 1 and 4”; column 5, under heading “Depot or Market Center” delete shading from lower right corner of copy No. 1 Receiving Report; column 7, under heading “Disbursing Officer,” action to right of copy No. 3 Receiving Report, change “To fiscal officer at receiving station” to read “Forwards for auditing purposes.”
12. Local Purchases of Nonperishable Subsistence Supplies
W.D. Form No. 383, * * * be complied with :
d. GENERAL INSTRUCTIONS. The following general * * * or delivery order:
rfc
(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). A certification by * * * (see chart 4).
* * * * *
i. USE OF RATION BANK ACCOUNT. Each sales officer * * * the sales store at the close of each month, the sales officer will prepare and forward through channels to the commanding general of the appropriate service command a report listing the number and total point value of ration checks issued, the amount of his ration currency deposits, and his net ration point overdraft. A copy of this report will be retained by the station commander for auditing purposes.
Page 25, Tabulated Guide, note B, change to read as follows:
B. When funds for a local purchase are provided on WD 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.
Page 26, figure 8, delete signature of J. T. JONES in lower right corner of form.
Page 28, chart 4, “Form” column, change “PURCHASE REQUEST AND COMMITMENT DOCUMENT (WD AAF Form No. 97a at Class III installations) PURCHASE REQUEST (Local form, see fig. 7 contained in TM 38-403)” to read “PURCHASE RE-
AGO 1905A
3
QUEST AND COMMITMENT FORM (WD AGO Form 1-U115) (see fig. 7 contained in TM 38-403).”
13. Requisition and Shipment of Perishable Subsistence Supplies From Market Center Stocks a. Perishable subsistence supplies will be requisitioned from the market center supplying the station by the use of a Requisition, as modified and supplied by the market center to the station prior to the requisitioning date as prescribed by the market centers. The modified Requisition * * * a separate sheet:
* * * * *
Page 30, note at bottom of page, change the words “QMG circulars” to read “War Department Supply Bulletins.”
Page 33, chart 5, column number 6, last block, add 5th copy of Shipping Ticket; indicate flow of Shipping Ticket copies as follows: Copies Nos. 1 and 2 to “Accounts Clerk,” copies Nos. 3 and 4, “Forwards for auditing purposes,” and copy No. 5 to “File”; change step 2 to read as follows: “Forwards copies Nos. 1, 2, 3, and 4”; change step 3 to read as follows: “Files copy No. 5.”
16. Purchase of Subsistence Supplies From Other Government Departments and Agencies
Subsistence supplies may * * * when properly authorized. Supplies obtained in this manner will be paid for from applicable funds available locally by means of reimbursement vouchers, Standard Form No. 1080, processed in accordance with TM 14-702. All requisitions or * * * submitted for settlement.
18. Purchase of Bread
a. Bread purchased locally will, except for emergency spot purchases made with the use of the Purchase Order or Delivery Order and Voucher, be purchased on 30 to 90 day contracts, preferably 30 days. Longer term contracts * * * The Quartermaster General.
* * * * *
20. Turn-in of Excess Subsistence Supplies by Unit Messes
* * * * *
Z>. All unopened items * * * the sa]es officer. Items in an open or partially used con
dition, unfit for reissue but fit for consumption, will be turned over to the field ration messes without charge. Items unfit for reissue or consumption will be turned in for salvage or destruction.
Page 43, figure 16, add black note to read as follows: “Current prices entered and extended only on those items to be taken up in the Sales Officer’s Account.”
22. Turn-in of Subsistence Found at Station
* * * * *
d. All items of subsistence supplies found by the inspecting officer in an open or partially used condition, unfit for reissue but fit for consumption, will be turned over to field ration messes without charge. Items unfit for reissue or consumption will be turned in for salvage or destruction.
26. Accounting for Cash and Charge Sales Books
a. The sales officer * * * be noticed immediately. Expended sales books will be retained by the sales officer for a period of one year after such time as he has received an audit and clearance for all months in which the books were used, subsequent to which they may be destroyed.
*****
31. When Operated
a. Sales stores may be operated by those stations where the operation of a sales commissary has been authorized in accordance with the provisions of AR 30-225. Such stores will * * * provisions of this manual. A meat market will not be operated in a sales store unless heretofore specifically authorized in accordance with the provisions of AR SO-2225. No meat markets, in addition to those now authorized, will be operated unless approved by the War Department.
fl: fl:
33. Sales Store Operation
fl« fl: fl:
i. (Added.) All deliveries, including deliveries of subsistence and ice, will be held to an absolute minimum.
4
AGO 1905A
34. Items To Be Sold
The items sold in sales stores will be limited to those authorized by AR 30-2225 and other current directives. While many items * * * store on consignment.
35. Who May Purchase at the Sales Store
a. Sales will be * * * by the sales officer. A locally reproduced commissary permit will be furnished to each authorized purchaser at a sales commissary and 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 the commissary permit holder, and the permit will be displayed before purchases are completed.
b. See paragraph 60.1.
WD AGO Form R-5151, 15 September 1945, is assigned to figure 21, Consolidated Ration Request, page 61.
42. Preparation and Use of Consolidated Ration Request in the Issuing of Field Rations
* * * * *
c. INCREASED ISSUES. When increases in specific components of the field ration have been authorized by the commanding general of an air force, service command, or department to provide adequate sustenance for an outlying or isolated detachment, 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 garri
son ration for the same period at the same station. Such increases will be granted only after full and complete investigation and will be strictly limited to the situation prescribed above.
d. USE BY NEWLY ARRIVED ORGANIZATIONS. The commanding officer * * * unit or organization.
WD AGO Form R-5152, 15 September 1945, is assigned to figure 22, Consolidated Ration Request When Issue on a Meal Basis is Authorized, page 62.
43. Preparation and Use of Field Ration Issue Slip and Memorandum of Field Ration Issue *****
b. In those instances * * * in par. 30&. The Memorandum of Field Ration Issue will be prepared and supplied to organizations, in such quantities as the organizations may require, sufficiently in advance to enable each organization or group to which an issue will be made to calculate all break-downs prior to the receipt of the ration.
*****
Page 64, figure 23, lower right-hand corner of page, change figures “724-1478-987” to read “724-1363-949.” WD AGO Form R-5153, 15 September 1945, is assigned to figure 23, Field Ration Issue Slip—Single Issue Form.
Page 65, figure 24, lower left corner of page under heading “8/20,” change figures “724,1478, and 987” to read “724, 1363, and 949.” WD AGO Form R-5154,15 September 1945, has been assigned to figure 24, Field Ration Issue Slip— Alternate Form for Double or Triple Issues.
AGO 1905A
5
DAILY CUMULATIVE SUMMARY Of FIELD RATIONS ISSUED
STATION Fort School, Va. VALUE OF GARRISON RATION .6108 DATE (Uonth. Yanr) August, 1944
A 8 c D E F G H
DATE RATIONS ISSUED TODAY CUMULATIVE NUMBER OF RATIONS VALUE OF RATIONS ISSUED TODAY VALUE OF EXCESS SUBSISTENCE TURNED IN NET CUMULATIVE VALUE INCLUDING TODAY COLUMN C TIMES GARRISON RATION VALUE COLUMN G MINUS COLUMN F
1 5-5; 450 <5757 *33,3/2 7 3 $ *33,372- 13 *33,868 86 $ ^76 73
2
3 36. / W <77, 2/,87 7 06 ^8,^6! 5576/ So 700 3 /
a
5 680 33,373 74 88,63? 33 87,5/3 82 787 ^7
6
7
8 36>, /OO> /% 2, 7S~o> <27, 8 58 774 477 J/7. 2 5° A 7. 4 68 68 /32.46s 86 (33.9/7 80 7.48^ 74-
11 i
12 5757 56 0 2 74,8/0 33,58 / So 57 37 6? 767. 883 78 7.8S2 2,6
13
14
15 3/0, $/o 27, 8/0 40 7^7^06 7 89^72 78- ^7,0.36 66
16
17 348. O Co <22. 457 44 470.263 5~3 4/22.54S1 05 cZ.33!
18 S' /
19 55,6 80 4o3. 7/0 33.848 44470? 4a~ S86 °7 z.47 62.
20
21
22 38. 4 60 8-39, (,7° <■?/,?¥¥ 33 266,083 7^ .^C3SSo W 2,476 66
23
24 36, 88 0 476. 52 0 22.200 43 21 2?!,OF 8 47 21 ,8o4 72!
25
26 58. 8 So 532,370 33,^06 3o 32 2.760 5! 328.1-71 60 3. C fl 07
27
28
29 36, •«&.M
I cmrtit purchased from ascsMEVMaw^ Credit Indicated hereon the sums appearing In column “Due Or- uda.*.
I Quartermaster a^naitaip Overdrawn sanitations.” When paid in cash, sign original only, with TTKTrwn atitwi
\ (c) rank and regiment, or staff department; when paid by umitD H 1'atkb
check, no signature is required. Dated: g NUXAiiUNS
Dollars Ota. Dollars Oto. Dollars Ota. Dollars Cts. Number
3.933 55 5.081 81_______________l.Jij 26 x
------------------------------------------------------------------------------------------ 2
__8A5.5A.._258...1D..J?Z_..a6________________________________________________________________ 3................
218 .Q6 ..._125...iiD...22„. .66__________________________________________________________ 4
I WAR DEPARTMENT / pa^e ' I
/ RATION Al® SAVINGS ACCOUNT X—--. J
f FORT SCHOOL, VA. Voucher No. ..AUGr^fi
\ For month of----------------JULY-------------------------1044_ \
I 212/50502 Quartermaster Service Army 1942-45
/ APPROPRIATION: ^?^mKi^Wi«lMXiSOSBKiQWgX / _______
/ /
I Allotment , I & _______
\ No. 5Q7-999 ■ F43j=r9.7.A212/50502 44-055
] 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 I organizations, having paid or having been properly reported delinquent for previous ration credits overdrawn, are
1 entitled to the amounts in the column “Due Organizations,’’ etc.
I (When a vouchor consists ot more than one sheet, only ("* t. a t x t
J the certificate on the first sheet should bo signed.) , } X ■
I C. H. SCRUGGS, CaptiVwl, SALEScD??Tffl!t7’ ----------------------
/ I certify that the within organizations and detachments were entitled to the rations as stated herein. This
I abstract is approved.
Approved for payment: $______11CL52._______
(SIGN OCraiNAL ONLY)
(When a voucher consists of more than one sheet, only - Y/ s
the warulcate on the first sheet should be signed.) »T ...._
D. D. HAYES, Col., Inf. CommandinQi ---------------------
INSTRUCTIONS __
When computing the Items of cost of themf^ahw^^rorything after tfy> fifM^fWffnudfimww. Tn the spaee "Coat of one ration,’’ drop everything after the fourth decimal figure.
When ration articles are purchased In oont^^vrfifif’^of the size indicataS^pf^Kse^grrection to show net contents should be made in inki
Thia blank up in quadruplicate, original and three mexnoranduma. The original, propeHya^BwZiBj^l be forwarded
wtthj^^b^SQ&it Current; one memorandum copy will be retained by the sales officer; one, certified by tho finance officer MHI
. <
To bo filled Ln on Thanksgiving Day and Christmas Day
\ CONTRACT PRICE OF
J WAR DEPARTMENT
I Fenn approved by’Comptrolkv Qaneral U. 0, Turkey.... , ■ ............. cents per pound.
(
„ Figure 29. Continued.
AGO 1905A
Pages 76 and 77, chart 13, delete copies 4 and 5 of Ration and Savings Account from all columns. Delete column headed “Fiscal Officer.” Column headed “Sales Officer” indicate the flow of the three copies of the Ration and Savings Account to station commander; change step 2 to read as follows: “—Forwards all copies to station commander.” Column headed “Station Commander,” block 2, after step 2, add note to read as follows: “Note. If no payment involved, return all copies to sales officer.”
Page 78, figure 30, add the following certificate on the face of the Property Issue Slip, copy No. 1: “I certify that the quantities listed in ‘Authorized Allowance’ column are authorized pursuant to the provisions of current War Department directives. ________________
II. C. NELSON, Capt., Inf.
Commanding Officer” Amend the Sales Officer’s certificate, copies No. 1 and 2, as follows: “Quantity shown in ‘Issued’ column has been issued. Items marked ‘Due Out’ will be ordered and when received organization will be notified.” Box lower right corner of Property Issue Slip change the word “Action” to read “Issued.”
Page 79, figure 31, add the following certificate on the face of the Property Issue Slip, copy No. 1: “I certify that the quantities listed in ‘Authorized Allowance’ column are authorized pursuant to the provisions of current War Department directives.________________
E. T. REED, 1st Lt., M. P. Comm>anding Officer”
Amend the Sales Officer’s certificate, copies No. 1 and 2, as follows: “Quantity shown in ‘Issued’ column has been issued. Items marked ‘Due Out’ will be ordered and when received organization will be notified.”
Page 80, chart 14, add new Note 6 to read as follows: “6. Subsistence required for experimental and training purposes in Schools for Bakers and Cooks, and similar courses in training centers will be issued by the sales officer as required.”
51. Other Special Issues
*****
e. (Added.) Separate issues of subsistence items required for experimental and training purposes in Schools for Bakers and Cooks and similar courses in training centers will be made
by the sales officer upon request. The request will include a certificate, signed by the officer in charge of the school or course, that the supplies are for experimental or training purposes. Such issues will not be considered part of the field ration issue and will be over and above supplies furnished the bakery and the regular messes.
52. Issue and Sale of Ice Manufactured or Purchased for Use at a Station
* * * * *
d. Ice issues to organizations on the garrison ration and to hospital messes will be processed in the same manner as issues to organizations on the field ration. No Record of Ice Allowances and Issues (WD AGO Form 10-126) will be maintained.
*****
/. (Added.) (1) Ice Coupon Books may be authorized by the station commander. They will be locally reproduced and serially numbered as prescribed for Meal Coupon Books. 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 denominations. 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 ac-account. Refund for unused ice coupons is not authorized; transfer of coupons, however, is permitted.
(2) Deliveries of ice for coupons will be included as a separate total on the Monthly Abstract of Ice Issued, and posted to the Sales Officer’s Account. This total will be supported by the cancelled ice coupons retained pending audit of the Sales Officer’s Account. Subsequent to audit cancelled coupons will be destroyed by the auditor.
Page 83, figure 34, change entry “CASH SALES THIS PAGE 5.82” to read “CASH SALES THIS PAGE 5.58,” Change entry “CASH SALES 1st to 15th 5.58” to read “CASH SALES 1st to 15th 5.82.”
54. Accounting for Sales
Cash sales made * * * Cash Sales Books. Where a control machine or cash register is used, charge sales will also be accounted for through the machine.
11
AGO 1905A
55. Accounting for Sales Through the Control Machine
a. The control machine, * * * printed by machine. This machine will be used to produce only the following two records:
* * * * *
(3) Rescinded. * * * * *
Page 89, figure 38, delete lower right box, signed Control Machine Ticket.
Page 90, chart 17, delete all blocks marked “Machine Sales Ticket.” Under column headed “Authorized Purchaser,” block 2, delete second step. Under column headed “Control Machine Operator,” block 1, third step, delete “and Machine Sales Ticket”; block 2, delete, first step; second step, delete, “Machine Detail Tape and signed copy No. 1, Machine Sales Ticket,”. Under column headed “Accounts Clerk,” first step, delete, “and copy No. 1 Machine Sales Ticket,”. Under column headed “Form” delete the words “Machine Sales Ticket (Form No. 30).”
56. Accounting for Sales Through a Cash Register * * * * *
b. SPECIAL INSTRUCTIONS FOR NATIONAL CASH REGISTER MODEL A-6056 (3AS)-1C-SPECIAL. The machine prints * * * directions applicable thereto:
(1) (Superseded.) A blank sales slip 4 inches wide and 10 inches long will be inserted on the printing table and will be used as the receipt for the purchaser. The paper stock for these receipts 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 local 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 will also be used. Authorized charge sales to organizations and activities will be recorded in the same manner as cash sales except that, due to 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 w’ill be used:
(a) An itemized subtotal will first be taken.
(b) If sufficient space is available on the receipt, the receipt will be spaced approximately one 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 will then 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.
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 4 inches wide and 10 inches long should be used. This will permit * * * ledger control card.
59. Charge Sales of Subsistence
a. WHO MAY PURCHASE ON A CHARGE SALES BASIS. Charge sales of subsistence supplies, in addition to those made to organizations being subsisted on the garrison ration and to hospital subsistence accounts, may be made to those organizations and food and drink dispensing agencies as are authorized by AR 30-2290, and other War Department directives, to buy from the sales commissaries. Sales to such * * * provided in par. 69. (See par. 60.1.)
b. USE OF CHARGE SALES SLIPS.
❖
(6 ) If desired by * * * the accounts clerk. If a control machine is operated, it will, at the end of the business day, be attached to the
12
AGO 1905A
Machine Detail Tape and forwarded to the accounts clerk by the control machine operator. Copy No. 2 * ♦ * by the purchaser.
*****
Pages 96 and 97, chart 19, delete all blocks marked “Machine Sales Ticket.” Under column headed “Form,” delete the words “Control Machine Sales Ticket (Ticket No. 30).” Under column headed “Control Machine Operator,” block 2, delete first step; third step, delete “and copy No. 1 Machine Sales Ticket”; fourth step, delete “, Machine Sales Ticket,”. Under column headed “accounts clerk” delete block marked “Machine Sales Ticket.”
Page 98, section V, change title of section to read as follows: “TRANSFER OF SUBSISTENCE TO ANOTHER COMMISSARY OR A DEPOT AND TRANSFER ON A REIMBURSEMENT BASIS.”
60.1. Transfers on Reimbursement Basis
(Added.)
Transfers of subsistence supplies also may be made to facilities of other Government departments and agencies specifically authorized to obtain such supplies from sales commissaries and to other activities of the War Department where required for purposes other than the operation of Army Messes. Reimbursement for such supplies will be effected on Standard Form 1080 in accordance with the provisions of TM 14-702. The retained property copy of the shipping document on which shipment was made will be posted directly to the Sales Officer’s Account.
Page 100, chart 20, “Form” column, change “W.D., A.G.O. Form No. 450-20-E” to read “WD AGO Form 450-5-E,” and change “W.D., A.G.O. Form No. 450-21-E” to read “WD AGO Form 450-15-E.”
62. Sources of Money for Deposit
The common sources of funds deposited by the sales officer are cash sales made at the sales store, moneys transferred from the sale of other supplies and services sold at the station, reimbursement for meals at field ration messes, collections of overhead and taxes on sales, the collection of the charge sales of the previous month which are, at the time of collection, charge accounts, and the collection of charge accounts of the current month collected during
the month (see par. 65a). Money deposited may * * * difference in cash.
63. Reimbursement for Meals Served at Organization Messes
*****
c. TURNING IN AND ACCOUNTING FOR CASH. (1) All cash collected from the sale of meals will be turned in to the sales officer by the officer designated to draw rations in bulk 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; on the last day of the month, regardless of the amount on hand. The officer designated * * * Sales Officer’s Account.
*****
d. OBTAINING REIMBURSEMENT WHEN MEAL COUPON BOOKS ARE USED.
*****
(3) Meal Coupon Books * * * Daily Ration Requests. Sales officers will not redeem unused meal coupons after the sale of the coupon books. Transfer of coupons, however, is permitted.
*****
Page 106, chart 22, column 3 under heading “Sales Officer”, correct flow line from “Property Turn-In Slip” to indicate forwarding of copies No. 2 and 3 to “Station Commander” instead of all three copies.’
65. Use of Report of Deposits
a. PURPOSE. (Superseded.) The Report of Deposits (WD AGO Form 10-87) will be used by the sales officer for depositing all cash receipts with the disbursing officer and for taking credit for such cash in the appropriate sections and subsections of his account. All funds derived from sales, irrespective of whether cash sales (including proceeds of cash sales made by other selling agencies and transferred to the sales officer), charge sales of the previous month collected during the current month, charge sales of the current month collected during the current month, or cash reimbursement for meals, will be reported in applicable sections and subsections of the Sales Officer’s Account. These cash receipts will be credited to the appropriate
AGO 1905A
13
collection accounts under the applicable appropriation symbols and titles as published in TM 14-700. The proper collection accounts and appropriation symbols and titles to be used will be obtained by the sales officer from the station fiscal officer.
Page 109, chart 23, column 2, block 3, third step, change “Army Audit Branch, General Accounting Office” to read “Army Regional Accounting Office.” Column 3, block 3, change “Army Audit Branch, General Accounting Office,” to read “Army Regional Accounting Office.”
b. PREPARATION. A separate Report * * * Sales Officer’s Account. Upon return of the receipted copy, the fourth copy will be
forwarded to the appropriate Army Regional Accounting Office. The sales officer * * * illustrated in fig. 45.
* * * * *
67. Preparation of Statement of Account * ❖
b. PREPARATION OF CURRENT MONTH’S ACCOUNT. (1) A Statement of Account (WD AGO Form 10-93 or 10-94) will be prepared (see fig. 46) 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 * * * same date on the Statement of Account.
* * * * *
14
AGO 1905A
nr.AAT .. ...... STATI0N I DATE (Month. Kearjl
. REPORT OF CHARGE SALES /—I---------
SALES COMMISSARY FORT SCHOOL, VA. July 1944\C0PY N0‘ 2
A » C | D | E | F ' G | H
RATE TOTAL DISTRIBUTION
ACCOUNTS RECEIVABLE g*TE AMOUNT -------™----- eyrrpT -----------------------
P* ° DUE SISTENCE Items’ ELECT" ’ GAS WATER OVERHEAD ----------1
“ ’ » $ 5 3.^3.$s- ;-------------------I
Custodian, Hosp., Subs. Acc«t. 5^081.81 4,96543116.38 .
842nd Air Base Squad, AAF ?l£5 758.10 758J.0
901st Guard Sqdn. Avn.______5 195.40 19540
Post Exchange______________f/5- 655.39________________424.87 230.52
Post Theater No. 1 g/g 12.08 12.08
Post Theater No. 2_________%_________12.08________________12.08
Officers Club z-8.69 8.69
Geo. W. Brown__________________________4.69_________________4.69
Tom Green 3.66 3.66
Andrew J. Jones 3.72 3,72
* _________________________________
T°nU | ^§.^^>230.52 ’
SIGNATURE OF SALES OFFICER (Ititton) \ ~0UCHER NUMBER -
_______v T_____________________________________________^^<7_______V NAME TYPED OR PRINTED OO I GRADE, ARM /Cl..~ J <3 L--
r^^R-BIUS ’ I
' I---------------------------------1__________Vi । 1 I
[ COPY NO. 1 \_____I __________________________________________\ . Y
L___________/AM E TYPED OR PRINTED EjU GRADE, ARM OR SERVICE S T J
I___________C. H. SCRUGGS__________ Capt., QMC_____________________ 0 ■
WO AGO FORM 1 sep 19*5 R—01*45 p
Figure Jfl. Report of Charge Sales.
AGO 1905A 15
69. Preparation of the Report of Delinquent Accounts
a. (Superseded.) Charge accounts not paid by the 20th of the month following that in which the sales were made are delinquent. At close of business of the 20th day of the month all accounts that have not been checked off the Report of Charge Sales and remain in the file of outstanding accounts will be reprepared in duplicate, certified by the sales officer as correct and unpaid, and will be entered on a Report of Delinquent Accounts. This report will be prepared on WD AGO Form 10-93 or 10-94, suitably modified, in duplicate, and each copy certified by the sales officer. It will list the name and last known address of each debtor, the account
number, the class of supplies or services, the amount to be credited to each appropriation (together with the purpose number involved, except subsistence) when collected, and the amount of overhead due, whenever applicable. All of the amounts so due will be added to a single total. Copy No. 1, Report of Delinquent Accounts, together with the certified copies of the accounts in duplicate will be forwarded to the commanding general of the service command through the station commander. Copy No. 2 will be assigned a voucher number in sequence and entered in the Sales Officer’s Account as a credit. The sales officer will have no further responsibility in connection with collection of the delinquent accounts (see AR 35-6660).
16
AGO 1905A
AGO 1905A
17
PROPERTY TURN-IN SLIP i
Supply or Classification Officer
To C.H. SCRUGGS, CAPT., QUO page 1 or 1 pages
_____SALES OFFICER_______________________________________________________________ voucher No. --------- ------------। Organization or Unit
from R. BISHOP, 1ST LT., QMC Turn-In Slip No. I----Paoes^ I
LAUNDRY OFFICER 22
— = _ IHOUNT ----------
NO. STOCK NO. NOMENCLATURE UNIT QUANTITY REMARKS ACTION 1 PAGES
CASH RECEIVED FROM THE SALE CF ’ '
LAUNDRY AND DRY CLEANING SERVICE: :tion --------------
FOR THE PERIOD FROM 29 AUGUST ----------
THROUGH 30 AUGUST 1944. THIS =====
AMOUNT IS TO BE DEPOSITED TO THE ,TI0H
CREDIT OF THE TREASURER OF THE i________
UNITED. STATES AS A CREDIT TO MISCELLANEOUS RECEIPTS. 209.01
■ PREPARED IN H J 3 COPIES
I COPY NO. 3 FORWARDED FOR | AUDITING PURPOSES
I
/&>
MX ------------------1 XX- -X-x LEGEND FOR REMARKS n * CERTIFY that the articles listed herein are turned in I Xrcumitances
FWT—Unserviceable, due to fair wear end I.M ^E COMMAND|NC off|CER:
R/S—Unserviceable, report of survey * < ( X\----------’
S/C—Unserviceable, statement of charges 3Q. Aug> 194_4l R* BISHOPj 1st Lt*** Q}£C..........I i indicated in
SER—Serviceable (Date>_____________lAUP.dry OffiCGr______
EXS—In excess of authorized allowance* quantities SHO^i in "ACTflbN" column have been received ~
MR—Memorandum receipt property
W. D.. A.^O. Form No. 447 (DateJ -------- 23P0QEX. S indicated in
(This form supersets W.D., A.G.O. Form No. 447. 6 August 1943, which may be used /if) X) "")*, rf)
until existing stocks arc exhausted) a. a. covirnmcrt mintin/>>fici i i»4< 10—40051-t ■jU/l'flX
I mu mrm tutitrnim hi.b.. a.u.u. rurrn-————............ ......... .......................... iJSSsKSST
No. 447, August 1943, which jpay be used '
until existing stodcs are exhausted) , , „„„„„ , .... U-toost-l
----------- 11 — n-j^nnw"—————————— ---------------- . .J1 (This form supersedes W.D., A.G.O. Form No. 447, 6 August 1943, which may be used until existing stocks are exhausted) v g. sovssNaiRT rstertia orricc i isss 16—40051-t
Figure 53. Turn-in of Cash Resulting from Sale of Services.
72. Transfer of Supplies and Services Sold and the Procedure Thereof (Superseded)
a. PURPOSE OF THE PROCEDURE. Certain supplies, clothing and equipage being the major ones, and certain services, such as laundry and electricity, may be sold at a station to authorized purchasers by designated selling agencies. As these supplies and services are accounted for by the selling agencies on a unit and not a money value basis, both the items sold and the proceeds of the sale will be transferred to the sales officer who maintains the only money sales account at a station.
b. METHOD OF EFFECTING TRANSFERS. (1) The items sold together with the cash proceeds or charge accounts arising therefrom will be transferred to the sales officer at the times and in the manner prescribed in AR 35-6660.
(2) Transfers of supplies sold will be made on a War Department Shipping Document prepared in three copies. Copy No. 1 will be retained by the sales officer as a debit voucher to
his sales account. Copy No. 2 will be signed by the sales officer to indicate the date of transfer and acknowledgment of receipt of funds and/or list of charge accounts. Copy No. 3 will be forwarded by the selling agency for auditing purposes.
(3) Transfers of services sold will be made as in (2) above except that transfer will be made on a Property Turn-In Slip prepared in three copies.
c. Cash proceeds of sales transferred to the sales officer will be included on the next Report of Deposits prepared after receipt of the funds and posted as a credit to the Sales Officer’s Account from the final Report of Deposits for the month. Charge accounts transferred to the Sales Officer will be recorded on the individual Statements of Account and posted to the Report of Charge Sales for the current month in the same manner as charges for sales of subsistence, thereby creating the necessary offsetting credit in the Sales Officer’s Account.
18
AGO 1905A
_____________1 g 3 4 5 6 7 8 9 10 11 1g 13 14 15 16 17 18 19 gQ 21 22 23 24 g5 26 27 28 29 30 31 3g 33 34 35 36 37 38 39 40 41 48 43 44 4$ 46 47 48 49 50 VOUC HER NO_ST ATI ON REQUISITION NO. MO PAv'lvwJ SHEET I RECAPITULATION OF SHIPMENT ——
WAR DEPT DOCUMIENT I 321 8 12 1l 1 pl SSt I JSt I ~o..rr.<^ I I rnM,----------PRICE COPY
CAi. HO. . INITIAL-“I 0MSO Port School V*. ------------------------------------------------------
_____________________________________________________SHIPPED" HAVE SEEN RECEIVED
IN APPARENT GOOD CONDITION
NFNI, WQN ... — —........................ — —---- ... ..._______________________________________________________EXCEPT AS NOTED HEREON.
~i/i. ho.—-- ~ Sales Officer Fort School Va, -------------------------------------------------------
g ---------- -------------- ______________ ■ _______ DATE REC-D INCHECKER
— I --1 - - TOTM. I ______ PACKAGES SHOWN IN COLUMN
CARR,BR 8 "TOTAL PKGS." HAVE BEEN
. RECEIVED IN APPARENT GOOD _
___ - _____ • Cash sales of C & E made on elipa Mll|2280$__________ £S!££OH “XC
(See Note) • Extends and totals. L
• Verifies accurcy and signs ......
copies Nos. I, 2, and 3. v s 1^^
• Retains copy No. 3 until I
return of signed copy No. 2. - For procedure of recording ■H^ and depositing cash (see ! chart 23).
__t=L ________________
1 WAR DEPARTMENT______________. I VAR DEPARTMENT
4 MMIMM skipping aBM-FUg
File I DOCUMENT DOCUMENT ” *
WAR DEPARTMENT b . I SHIPPING * Recelve’. - Checks extensions.
DOCUMENT I " Chftcks accurcy of computa- . Assigns voucher numbers to each
tions, and verifies amount of document,
cash turned in. . Enters |n $,]e, Officer's
t - Retains cash awaiting deposit. Account.
• Fi|e’- - Signs copies Nos. I and 2 of . files with vouchers to Sales
War Department Shipping Docu- Officer's Account.
5 ment.
• Returns signed cooy No. 2 to sell ing agency.
• Forwards copy No. I to accounts To auditor clerk.
_ I3 WAR DEPARTMENT b 1 SHIPPING DOCUMENT I
• Forwards for auditing purposes,
NOTE
Transfer of the services and the cash received from the dale of such services will be made simultaneously on the same Property Turn-In Slip, prepared in three copies, and distributed in the same manner as the War Department Shipping Document shown on this chart.
Page 136, figure 58, procedure 7, “Form Used” column, line 3, change “Purchase Request (Local Form)” to read “Purchase Request and Commitment Form, WD AGO Form 14-115.” Procedure 11, “Form Used” column, lines 2 and 3, change “Property Issue Slip (WD AGO Form No. 446) ” to read “Property Turn-In Slip (WD AGO Form 447).” Procedure 15, “Total Amount Dr.,” delete figure “15”; “Subsistence Dr.” column, delete figure “15.” Procedure 4, “Form Used” column, line 4, procedure 9, “Form Used” column, line 2, and procedure 10, “Form Used” column, line 4, change “450-20-E” to read “450-5-E”; procedure 10, delete “For transfer of charge sales see par. 72b (2).”
Page 137, figure 58, procedure 10, under column heading “Overhead Dr.,” delete figure “10”.
Page 138, figure 58, continued, procedure 27, “Form Used” column, line 2, change “450-20-E” to read “450-5-E.” Procedure 35, under column headed “Chart,” delete the figure “31”; under column headed “Figure,” delete the figure “60.” Procedure 36, under column headed “Chart,” delete the figure “32”; under column headed “Figure,” delete the figure “61”; procedure 18, under “Form Used” column, delete “(used to support Report of Deposits).”
Page 139, figure 58 continued, procedure 30, under column heading “Overhead Dr.,” insert figure “30.” Procedure 32, under column heading “Overhead Dr.,” insert figure “32.”
Page 143, figure 59, statement under “Remarks,” third line, change “.3 of 1%” to read “.2 of 1%”; fourth line, after the word “issues,” insert a comma and the word “transfers”; sixth line, change the figure “$396,868.09” to read “$429,338.64.”
85. Operational Losses
a. (1) (Superseded.) To cover operational losses, the following allowances, based on issues (including troop train and special type ration issues), transfers to other Government departments and agencies, commissaries, and sales of subsistence during the month, may be adjusted in the subsistence subsection, subsistence section of the account by means of a Certificate of Gains, Losses, and Discrepancies (fig. 59) approved by the station commander:
(a) At stations where the total business (issues, transfers, and sales) does not exceed $100,-000.00—%0 of 1 percent.
(b) At stations where the total business (issues, transfers, and sales) is in excess of $100,-000.00—2/10 of 1 percent.
The form will be prepared in one copy and, upon approval, will be posted to the sales of fleer’s account.
(2) If the loss exceeds the authorized allowances or if the station commander disapproves the certificate, the entire amount will be surveyed. Execution of such * * * may be surveyed.
*****
86. (Superseded.) Adjustments Necessitated by Other Losses, Shortages or Damages (Including Losses, Shortages or Damages Arising Out of Shipment)
a. GENERAL. (1) The sales officer will be responsible for the public property entrusted to him and therefore will be responsible 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).
(2) 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 War Department directives.
(3) 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.
b. (1) Use of Report of Survey. A Report of Survey is an instrument for recording the circumstances of loss, damage, or destruction and either serves as or supports the voucher for dropping supplies from accountability. It also serves to clear all questions of responsibility
AGO 1905A
21
and to fix pecuniary liability in accordance with the policies stated in AR 35-6640. Full instructions for the use and preparation of Reports of Survey are contained in TM 14-904.
(2) 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; however, Reports of Survey must be prepared within 30 days after discovery of the loss, damage, or destruction unless exceptional circumstances prevent, which circumstances will be explained on the Report of Survey form. Preparation and processing of Reports of Survey will be in accordance with the provisions of TM 904. The retained copy of the Report of Survey will either 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.
c. DISCREPANCIES IN SHIPMENTS INVOLVING CARRIER LIABILITY. (1) In instances of shortage or damage to a shipment whether from a War Department installation or a vendor (if purchased f. o. b. origin and shipped on Government bill of lading) and preliminary inspection leads to the conclusion that the common carrier is responsible, a Report of Survey (Discrepancies Incident to Shipment) (WD AGO Form 15-1) will be required and processed in accordance with the provisions of chapter 10, TM 14-904, provided the total money value of the shortage or damage is not determined to be “inconsequential” as defined in TM 14-904.
(2) In case responsibility for the shortage or damage cannot be determined by preliminary inspection, the above survey action is required.
d. DISCREPANCIES ' I N SHIPMENT FROM WAR DEPARTMENT INSTALLATION S. If a shipment is received from another War Department 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;
(1) 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 Shipping 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 three copies. One copy will be attached to the War Department Shipping Document or Shipping Ticket posted to the Sales Officer’s Account and twro copies will be forwarded to service command headquarters for comparison and forwarding to the auditors of the shipping and receiving installations. If the differences are discovered after receipt of stock, any resultant decrease in money value must be satisfactorily explained or surveyed.
(2) 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 (1) above only in the case of a shipment received from another commissary.
(3) 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 (1) above.
(4) 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 same action prescribed in (1) above. In addition, the Property Turn-in Slip, receipted by the salvage officer, for the damaged items turned over to salvage will be attached as a supporting document to the voucher posted to the Sales Officer’s Account.
e. DISCREPANCIES IN SHIPMENTS FROM VENDORS. (1) 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 the Receiving Report only for those items received in acceptable condition. Immediate advice will
22
AGO 1905A
be given by the sales officer to the vendor through the office administering the purchase contract of the items and quantities not accepted.
(2) If the subsistence delivered has been purchased for shipment on Government bill of lading subject to inspection at destination and the accomplishment of a Receiving Report is required at destination, title tentatively passes to the Government when the shipment, properly packed, is delivered to the carrier subject only to the Government’s right to reject all or part of the shipment should it fail to conform to specifications when received, due to fault or neglect of the vendor. If shortage or damage is found on receipt, the sales officer will take whichever of the following actions is appropriate:
(a) 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 will immediately advise the vendor through the office administering the contract of the items and quantities not accepted.
(b) 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 purposes of accepting the shipment and paying the vendor. In all such instances, the appropriate survey action prescribed in TM 14^904 will be taken.
(c) If there is doubt as to fault or neglect of the carrier the Receiving Report will be accomplished as in (a) above, and a Report of
Survey (WD AGO Form 15-1) will be processed as provided in chapter 10, TM 14-904. In the event that the contracting officer subsequently determines that the vendor should be paid for the articles rejected, he will advise the sales officer who will thereupon 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 sub-voucher to the original Receiving Report.
(3) 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 any 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 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.
Figure 60, Report of Survey for Losses in Operation, pages 145 and 146, is rescinded.
Chart 31, page 148, is rescinded.
Figure 61, Report of Survey (Discrepancies Incident to Shipment), pages 149 and 150, is rescinded.
Chart 32, page 151, is rescinded.
AGO 1905A
23
SOURCE OF INFORMATION FOR MONTHLY COMMISSARY'OPERATING STATEMENT
ITEM NO. SOURCE OP INFORMATION
I. ¥D AGO Form No. 10-90 - Total Value of opening inventory of Subsistence, Meat Market and Bakery Subsections of the Subsistence Section of the Sales Officer's Account.
2. YD AGO Form No. 10-89 - Net amount of voucher No. 2 of Sales Off leer*# Account adj usting prices of items Included
in inventory of Subsections referred to in Item 1, above.
9. All documents, i. e., Receiving Reports, Vendors Shipping Documents, YU Shipping Documents, Shipping Tickets,
covering Subsistence forwbich the Sales Officer assumes accountability, except Subsistence purchased locally.
Total value of Subsistence received will be indicated by source whether shipped from the supplying agency's stock or direct from vendors on orders from the supplying agency.
4. Documents covering Subsistence purchased locally, for which the Sales Officer assumes accountability. Total value of items for issue or resale, purchased from Subsistence funds available at the station, will be shown, including purchases from stocks of other Government agencies.
6. Collections for Meals Subsection of Sales,Officer's Account. Includes cash received from organization suppip officers for meals furnished and total receipts from sales of Meal Coupon Books.
6. Total of Items 1 through 5. This total must agree with Item 19 and will be reconciled with the total debits to the Subsistence Section excluding the Ice Subsection^ after allowing for adjustment and intersection trans* fer vouchers in the Sales Officer's Account.
?. Daily Cumulative Summary of Field Rations Issued. Total for the month as indicated by last entry in column P, "Cumulative Money Value Incl. Today".
V. Daily Cumulative Sunwary of Prisoners of Yar Rations Issued. Total for the month as indicated by last entry in Column F, "Cumulative Money Value Incl. Today". •
9. Property Issue Slips covering issues of group, individual and emergency rations, such as 10—in—I, C, D, K Mountain and Jungle.
10. Property Issue Slips. Total Value of Troop Train Rations issued at point of origin or at an emergency supply point. Value of paper plates, cups, etc. will be included.
11. Ration and Savings Account. Indicate total of column entitled "Value of Stores Purchased from QM* from R & S Accounts for the month.
12. Final YD AGO Form No. 10-87, Report of Charge Sales and shipping documents. This amount should equal the total amount of cash received from sales of Meal Coupon Books and meals plus the total subsistence sales, as shorn on the final Report of Deposits (YD AGO Form No. 10-87), the Report of Charge Sales less Item No. 11 above, and shipping documents covering sales (transfers) made to other Government departments and agencies, in accord* ance with Chapter 12, TM 14-702.
12. Documents on which authorized special issues are made without reimbursement. Indicate total value of special issues. These special issues include issues for Yar Dope, flour for tarset paste, issues to schools and courses for Bakers and Cooks for experimental and training purposes, etc.
14. Yar Department Shipping Documents. Indicate total value of subsistence transferred to other accountable off leers, including shipments to depots and other commissaries and transfers to Army Transports and Harbor Boats.
16. Distribution Journal. Net Total of the balancing entries to the Meat Market, Exceptional Articles and Bakery Subsections.
16. Distribution Journal. Indicate net amount of gain or loss posted from Form No. 10-124. Indicate net amount of Gain as (-) or loss as •(*).
17. Reports of Survey. Indicate total value of all approved and pending reports prepared during the current month.
18. YD AGO Form No. 10-90. Total value of closing inventory, Including same items as in Item 1 above.
19. Total of Items 7 through 18. This total must agree with Item 6*
20. Daily Cumul* ive Summary of Field Rations Issued. Total for the month as indicated by last entry in column C "Cumulativ umber of Rations."
21. Dwily Cumulative Summary of Field Rations Issued. Total for* the month an Indicated by last entry in column P. (See also Item 7).
22. Item No. 21 divided by Item No. 20.
23. Daily Cumulative Summary of Prisoner of Yar Rations Issued. Total for the month as indicated by the last en* try in column C "Cumulative Number of Rations."
24. Daily Cumulative Summary of Prisoner of Yar Rations Issued. Total for the month as indicated by last entry io Column F (See also Item 8).
26. Item No. 24 divided by Item No. 22.
26. Ration and Savings Account. Abstract from corresponding columns from R & S Accounts for the month and indicate by kinds of rations authorized. Garrison (plus) will include all organizations on the R 4 S Account, such as Redistribution Stations, that are authorized an increase in the value of the Garrison Ration. Total of column entitled "Value of Sales* will equal Item No. 11 above.
27. Itemization of Item No. 9 and Item No. 2 (e). Net value must agree with Item No. 9, less Item No. 2 (e).
28. Request for Troop Train Ration or copies of movement orders.
29. Must agree with Item No. 10 above.
80. Item No. 29 divided by Item No. 28.
Notes:
A. All money values will be based on sales prices.
B. Yhere it is practicable to abstract information accurately from the Sales Officer's Account (Distrl* bution Journal) it will not be necessary to refer to sources of information such as Shipping Documents, Receiving Reports, etc.
C, ^alue of the items: ice, utilities, fuels and personal services will be excluded from axl entries on this report.
S5-64006-S019
Figure 64- Monthly Commissary Operating Statement.
24
AGO 1905A
89. Preparation of Monthly Commissary Operating Statement (Superseded)
a. The Monthly Commissary Operating Statement (WD AGO Form 10-133) is designed to be prepared from the accounting records required to be maintained by sales commissaries under the provisions of this manual, and replaces the Monthly Commissary Operating Statement (WD QMC Form 467) (revised April 1944).
b. It 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 and copy No. 1 will be forwarded to the Quartermaster 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.
c. Quartermaster distribution depots will edit and consolidate the reports of all commissaries they supply and prepare in duplicate a consoli
dated report. Copy No. 2 will be retained by the depots and be used along with the individual station reports as the medium by which local purchases of subsistence items will be checked and controlled by the 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. The auditor, after checking the Sales Officer’s Account, will verify the accuracy of the Monthly Commissary Operating Statement as submitted. If such verification discloses that the statement as submitted was materially incorrect, a notation to this effect will be made in the Certificate of Audit and the sales officer will be instructed to prepare and forward to the distribution depot a “corrected copy” of the operating statement.
The “Source of Information for Monthly Commissary Operating Statement,” page 155, is rescinded and the following is substituted therefor:
AGO 1905A
25
26
AGO 1905A
MONTHLY COMMISSARY OPERATING STATEMENT 1 “~«ts control H
____________________________________________________________,____________________________________________________________ I s YMBOL QSS-64(R1) ' / STAT10N_____________________________________________________________________________________________________________iFOR 5he MONTH OF
--------School, Virginia_________________________ | August 1944 ■ ANALYSIS OF SALES ACCOUNT____________________________________________________________________________________________■
1. VALUE OF BEG I NN I NG INVENTORY__________________________"$178.801.51 ------------------------------------- M
i. INVENTORY ADJUSTMENT (Indict. . or - ) 1 445 27 B
3. SUBSISTENCE RECEIVED______________________________________________________________________________5',,. B
____«• from market centers______________________________________________________________________________ 254411.02 " J H b. FROM DEPQTS AND OTHER COMMISSARIES_______________________________________________________171.594.10 B
c. FROM TROOP TRAINS__________________________________________~_______________|_________________________4*44 R
d. FROM SUBSISTENCE FOUND AT STATIONS, EXCEPT SPECIAL RATIONS__________________________________•________
o. FROM SPECIAL RATIONS TURNED IN ° q
f. FROM RECLAMATION OF EDIBLE FATS " 22 50 B
4. LOCAL PURCHASES ~ ' WS' " SS B
». PERISHABLE ITEMS _____________________________________ ___________________________________ p 460.19 I®
b. EXCEPTIONAL ARTICLES ~ '199^37 0
c. BREAD AND CONTRACT BULLETIN ITEMS____________________________________________________________~~ q gg
d. OTHER NON-PERISHABLE ITEMS ~ ~ poQ 15 H
5. CASH RECEIVED FROM SALE OF MEAlTcOUPON BOOKS AND MEALS 612*50--------
6. TOTAL SUBS ISTENCE ACCOUNTED FOR .
_______________________________________________________________________________________________$609,512.42
7. VALUE OF FIELD RATIONS A ANO B ISSJJEO ................................. ’ 344,080 84--
8. VALUE OF PRISONERS OF WAR RATIONS ISSUED ~ ’ q
~9. VALUE OF SPECIAL RATIONS ISSUED 170.82
jO. VALUE OF TROOP TRAIN RATIONS ISSUED ~ 172/22--------
11. SALES TO ORGANIZATIONS OH THE R AND S ACCOUNT 6 035/31-
12. ALL OTHER SALES ~ ~ ~ 52 583 13
13. VALUE OF SPECIAL .ISSUES 1-y*™ —
14. TRANSFERS TO DEPOTS AND OTHER COMMISSARIES ~~ 26 296 32---
15. NET BALANCING ENTRY: GAIN (-) OR LOSS (♦) 1 162 70----
16, CERTIFICATE OF GAINS, LOSSES ANO DISCREPANCIES _/ =269 55---------- §
17. REPORTS OF SURVEY *-----339 87--------
18. VALUE OF CLOSING INVENTORY" ’ j 80,719^87-
19. TOTAL CREDITS (MUST 4CREE WITH ITEM 6) $609 512 42
_________________________~ ANALYSIS OF RATIONS ISSUED ~
20. NUMBER OF FIELD RATIONS A AND 8 ISSUED_____ ~ 560 270-------
21. VALUE OF ISSUES (Itc 7) “---------------------------------------
22. VALUE OF FIELD RATION (It.. 21 f-Tt.m 20) jlT”----------I
23- NUMBER OF PRISONERS OF WAR RATIONS ISSUED --------------------------*-------------I
24. VALUE OF ISSUES ("<• S)-------------------------------------------------------~---------------------------U----------- I
25. VALUE OF PRISONERS OF WAR RATION (It.. 24 r/l.. 23)-----------------------------------------------------7-2----------- |
26. RATIONS ISSUED ON THE R AND S ACCOUNT ' ~ --------=_=--------- B
K.,.ltt’..0F N0‘ 0F UNIT TOTAL VALUE OF louE ORGANIZATIONS! RATION CREDIT I
RAT'Otl RATIONS VALUE VALUE SALES (SAVINGS) OVERDRAWN
—*RRISO>I--------------1742______a61Q8_ $1,064.02 953.50 $ 110.52 — I
GARRISON (Plug) ---------------------------------*---------------------- |
^GARRISON (Ho.p.) ?755 .6108 1,683.55 ) Q
GARR. (Hoap.PofW) (
PATIEHT_____________3000 .7500 2,250.00 /-5*081.81---------------------------------------------------$1,148.26
PATIENT, TB A f
HOSPITAL TRAIN )
~ ' I’ ;■< ' ------------------------------------------—------------------- -------------------
total p • t
~^ssueofspeci l"^$4,997.571 $6.935.3^1 $110.52 ... S1.U8.26
TYPE NUMBER NUMBER NET NUMBER UNIT /rr
ISSUED ISSUED TURNED IN ISSUED COST VALUE
------2--------------------23-4-------------Q___________ 234 .73 ~ $170.82
— . Z " ----- — g
TQT*L <, \ . I $170.82 "I
28. NUMBER OF TROOP TRAIN RATIONS ISSUED ------pZo " S
2 9. TOTAL VALUE OF TROOP TRA uTraT IONS ISSUED $172 22----- 3
JO VALUE OF THE TROOP TRAIN RAt7oV(JA.. 29 T Itc 2B) 7--------------------------------------------------* .6450 -
REMARKS ~ ' ------------------------------------------’------------- I
SIGNATURE OF SALES OFFICER ~Z ~ n ------------------------------------FnTrc--------------- B
_____________________ C. H. Scruggs/Cfept., QMC_______________________________________________5 Sept. 1944
WD AGO FORM I A —I QQ B . ——
1 JUL 1945 •loo REPLACES QMC FORM 467 WHICH 18 OBSOLETE
Chart 33, page 156, last line of note, change “TM 14—1012” to read “TM 14-1010.”
[AG 300.7 (10 Aug 45)]
By order of the Secretary of War :
Official: G. C. MARSHALL
EDWARD F. WITSELL Chief of Staff
Major General
Acting The Adjutant General
Distribution :
AAF (10); AGF (10); ASF (2) ;Dept (10) S Div ASF (1) except Fiscal Dir (20) ; SvC (10); FC (4); ASF Dep (5); Dep 10 (5); QM Mark C (2); ASF Tng C (QM) (50).
Refer to FM 21-6 for explanation of distribution formula.
AGO 1905A
27
U. S. GOVERNMENT PRINTING OFFICE: 194 5
Ocdr. 9
\aA.35'*. IO-a-*5T
WO 8TATF Wl
•UnwiH'iiV
TH 10-215 C 3
TECHNICAL MANUAL
SALES COMMISSARY OPERATION
Changes!
No. 3 f
TM 10-215, 1 November 1944, is changed as follows:
7. Subsistence Supply Requirements
The subsistence supply * * * the sales store.
*****
b. FIELD RATION MENU PREPARATION AND APPROVAL.
*****
(3) On completion of this review and these calculations, the sales officer will distribute copies to all responsible local headquarters and interested administrative offices. Each headquarters will distribute at least one copy to each field ration mess. Emergency corrections of the menu thereafter necessitated by lack of supplies or changed employment of troops will be
[AG 300.7 (21 Sep 45)]
By order of the Secretary of War:
WAR DEPARTMENT Washington 25, D. C., 1 October 1945 made by the sales officer by indicating the change on the Memorandum of Field Ration Issue for the day (see par. 43e) 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.
(4) Station menu boards will, in addition to considering the menu 75 to 90 days before use, also meet on or about the twentieth of each month to consider and make proper changes in the menu for the following month.
*****
OmciAi.: G- C. MARSHALL
EDWARD F. WITSELL Chief of Staff
Major General
Acting The Adjutant General
Distribution :
AAF (10) ; AGF (10) ; ASF (2) ; T of Opus (Ch QM) (10) ; Dept (10) ; S. Div ASF (1) except Fiscal Director (20) ; SvC (10) ; FC (4) ; ASF Dep (5) ; Dep 10 (5) ; QM Mark C (2) ; ASF TngC (50).
Refer to FM 21-6 for explanation of distribution formula.
AGO 2106A—Oct. 667417°—45
U. S. GOVERNMENT PRINTING OFFICE: 1945
/o - 2
I I IT/ A V
TM 10-215
*C 4
TECHNICAL MANUAL
SALES COMMISSARY OPERATION
Changes! WAR DEPARTMENT
No. 4 | Washington 25, D. C., 3 November 1945
TM 10-215, 1 November 1944, as amended by C 1, 28 June 1945, and C 2, 14 August 1945, is changed
as follows:
7. Subsistence Supply Requirements.
The subsistence supply * * * the sales store. *****
b. FIELD RATION MENU PREPARATION AND APPROVAL.
*****
(2) Upon receipt at * * * 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, the post surgeon or his representative, and representatives of tactical organizations deemed necessary by the senior tactical commander. Upon call of * * * revise the Master Menu. Prior to the meeting of the menu board the sales officer will contact the market center for a list of foods that will be available for supply and consumption at the station. The sales officer will also reviewT the menu to ascertain that the kinds and quantities of rationed and critical foods contained in the revised menu are limited to the kinds and quantities of rationed and critical foods contained in the Master Menu as originally prepared by the Office of The Quartermaster General. The sales officer will thereafter calculate the cost of the revised menu to ascertain that the cost of serving the revised field ration menu does not exceed the value of a corresponding number of garrison rations of the month in which the menu is prepared.
[AG 300.7 (31 Oct 45)]
By order of the Secretary’ of War :
(3) On completion of this review and these calculations, the sales officer will distribute copies to all responsible local headquarters and interested administrative offices. Each headquarters will distribute at least one copy to each field ration mess. If specific items listed on the menu are not available at market centers or other procuring agencies, or 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 menu necessitated by these substitutions will be indicated on the Memorandum of Field Ration Issue for the day (see par 43e) 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.
(4) Station menu boards will, in addition to considering the menu 75 to 90 days before use, also meet on or about the twentieth of each month to consider and make proper changes in the menu for the following month.
*****
Official: G. C. MARSHALL
EDWARD F. WITSELL Chief of Staff
Major General
Acting The Adjutant General
Distribution :
AAF (10) ; AGF (10) ; ASF (2) ; Dept (10); S Div ASF (1) except Fiscal Dir (20) ; SvC (10) ; FC (4) ; Class III Instls (4) ; ASF Dep (5); Dep 10 (5) ; QM Mark C (2) ; Tng Ctr 10 (50).
Refer to FM 21-6 for explanation of distribution formula.
•This change supersedes C 3, 1 October 1945.
AGO 2361A—Nov. 671747°—45 u. s. government printing office: 1945
NTSU LIBRARY
NTSU LIB RAR
lo-a-is
Ck.S’
TM 10-215 C 5
SALES COMMISSARY OPERATION
TECHNICAL MANUAL
Changes I
No. 5
TM 10-215, 1 November 1944, is changed as follows:
42. Preparation and Use of Consolidated Ration Request in the Issuing of Field Rations
* * * * *
b. Issues on a Meal Basis (Superseded). In furtherance of the present national food conservation program, 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, the number of rations issued, for accounting purposes, will be deter-
[AG 300.7 ( 22 Oct 46)]
WAR DEPARTMENT
Washington 25, D. C., 18 November 1946 mined by dividing the total number of meals by three. These issues should not normally cause the total value of rations issued during the month to exceed the value of the garrison rations for the same month. The directives to issue rations on a meal basis will be filed with the ration account by the sales officer, and will be considered a valid voucher.
* * * * *
51. Other Special Issues
* * * * *
/. (Added.) Paper, wax or glassine, and bags, paper, 5-pound (for use in wrapping and packing cold lunches), are authorized for issue at cost and without charge to troops on field rations upon order of organization commander. The cost of such issues is to be included when computing the cost of the ration except when such issues are required due to combat rations not being used on field maneuvers.
By order of the Secretary of War :
Official :
EDWARD F. WITSELL
Major General
The A djutant General
DWIGHT D. EISENHOWER Chief of Staff
Distribution :
AAF (2); AGF (10) ; AAF Maj Comds (10); Tech Sv (2) except 5, 55 (25),.10 (100) ; AMA (10); FC (Eng) (3), (QM) (3), (Trans O) (3); Class III Instls (Eng) (3), (QM) (3), (Trans O) (3); PE (Eng) (3), (QM) (3), (Trans O) (3); Gen Dep (2); Dep 10 (2) ; GH (2) ; Sch 5, 10, 55 (10); Tng Ctr 5, 10, 55 (15) ; Pers Ctr (1) ; R Ctr (10); A (10). NO OVERSEA DISTRIBUTION.
For explanation of distribution formula, see FM 21-6.
AGO 1049A—Nov. 716105°—46
U. S. GOVERNMENT PRINTING OFFICE: 194<
['■ ' 5 ”
WAR DEPARTMENT TECHNICAL MANUAL
TM 10-215
This manual supersedes TM 10-215, Commissary Operation, 12 September 1940
SALES COMMISSARY OPERATION
Procedures for the Requisition, Purchase, Receipt, Issue, Shipment and Accounting for Subsistence Supplies by Sales Commissaries
Prepared Under the Supervision of COMMANDING GENERAL, ARMY SERVICE FORCES
WAR DEPARTMENT • 1 NOVEMBER 1944
United States Government Printing Office
Washington: 1944
WAR DEPARTMENT, Washington 25, D. C., 1 November 1944 TM 10-215, Sales Commissary Operation, is published for the information and guidance of all concerned.
A.G. 300.7 (5 Oct 44)
By ORDER OF THE SECRETARY OF War:
G. C. MARSHALL, Chief of Staff.
Official:
J. A. ULIO,
Major General, The Adjutant General.
Distribution :
SvC (10), Depts (10); PC&S (4); ASF Deps (5); QM Deps (5); Market Ctrs (2); QM ASF TO (50).
CONTENTS
CHAPTER 1 General Paragraphs i- 6... Page I
CHAPTER II Obtaining Subsistence Supplies
Section I. Determination of Subsistence Supply Requirements 7-8... 5
(Ration and Menus)
« II. Sources of Subsistence Supplies 9-26... .. 12
CHAPTER III Warehouse and Store Operation
Section I. Storage, Protection, Arrangement, and Handling of
Subsistence Supplies in the Warehouse 27-30. . 50
u II. Operation of the Sales Store 31-38... • 52
CHAPTER IV Disposition of Subsistence Supplies 39 .. 60
Section I. Issue of Field Rations . 40-44... .. 60
II. Issue of Garrison Rations 45-49 .. 72
« III. Issue of Special Types of Rations • 50-53 78
£<> IV. Cash and Charge Sales of Subsistence 54-59 .. 88
4*. V. Transfer of Subsistence to Another Commissary or a Depot 60 98
CHAPTER V Accounting for Sales Commissary Operations
Section I. Accounting for Cash Receipts . 61-65 102
CC II. Accounting for Charge Sales 66-69 . . IIO
---------------k
N F=" ~ X B MASTER
N t~" =W menu I COPIES AS
\ "ASTER L—L^J REQUIRED
\ MENU l^BBBBB ^_
- Prepares. “ R®celv®s from Adjutant ________
- Forwards to the Adju- General Depot. | ffp
tant General for publi- menu I
cation as Quartermas- master
ter Supply Bulletin. '( menu
— Requests distribution —’-------------■
through Adjutant Gen- _ Receives o r
eral Depots. -rXws C°PX
r reviews. use af station menu
—,Makes such changes board meeting.
as are approved by — Reviews and makes only the menu board. such changes as are
deemed necessary.
— Approves menu as revised.
T k
—H 4 MASTER MENU ■
I y® i^^^^BHBBBBIBBH
i
- Receives.
File X - Reviews, corrects, and ' approves.
-Prepares approval letter.
- Files.
12
I APPROVAL LETTER iMMIMBBB^Bi
- Forwards approval letter; listing modfications deemed necessary, to arrive not later than 60 Retains MM^^B days prior to effective -A.
date of menu. I ---------------v --------------_
“ Piles. L master menu B master menu
(Revised and Approved) | (Re„sed and Approved)
Retains -Receives. ♦
t— Retains. Retains
"ASTER MENU | MASTER MENU | _ Receives
(Revised and Approved) |«BB (Revised and Approved) |j -Retains
*SCTrei1 | as served | Lm
- Receives, compares with - Receives. Compares Master Menu and ap- with original Master proval letter. Menu and the menu
- Directs corrective action as approved.
as necessary to station - Attaches any desired food service supervisor. letter of explanation - Retains. for changes and for-
wards to director of food service, service command headquar-tore
DISTRIBUTION, REVISION AND USE
Chart 1
STATION ORGANIZATION UNIT MESS
SALES C 0 MM 1SSARY
ALES OFFICER OFFICE SECTION SUPPLY OFFICERS OFFICER
o ISSUE CLERK | REQUISITION CLERK
s ■1
— Receives sufficient number of copies to provide for station administrative purposes, one copy for each organization supply officer and 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 approved (see below).
- Revises two copies of Master Menu.
-Forwards one copy to director of food service, service command headquarters, to arrive at least 75 days before issue is scheduled to start.
- Retains one copy of revised menu.
APPROVAL
LETTER
- Receives.
- Uses to correct remaining copies of Master Menu.
- Files.
COPIES AS REQUIRED
COPIES AS REQUIRED
Retains
MASTER MENU (Revised and Apprond)
MASTER MENU
(Revised and Approved)
MASTER MENU (Revised and Approved)
MASTER MENU (Revised and Approved)
-Receives. Uses to plan mess operation.
— Retains.
MASTER MENU
(Revised and Approved)
— Corrects remaining copies of Master Menu.
- Distributes.
MASTER MENU (Revised and Approved) as served
- Corrects to reflect actual issues.
- Forwards to station food service supervisor.
- Receives, uses as basis for preparation of daily Field Ration Issue Slip and Memorandum of Field Ration Issue.
-Receives. Uses as basis for preparing Menu Recapitulation.
- Receives, retains necessary copies for administrative purposes.
— Distributes one copy to each unit mess officer.
9
MENU RECAPITULATION FOR
Item . Unit 1 2 5 6 i 8 9 10 11 12 13
z&^Z, c n ss~
I CnAP u
7°CTZ^ if / 0
YLZ£ • I 30 30 4o
....
/ f ESTIMATED ISSUE STRENGTH TO OBTAIN TOTAL ISSUE REQUIREMENTS inc
6 '/z 23^ 2'4 20 (o SO 17^ ?'/z /O'/t /7/z I9‘A /? 3'/2
Zy.Zv^-Mz<. TStatL^ —
CasH-*- IZ'/g 2^ 32 2! /£ 23^ 2?z^zz£Zd^ /¥ >V •A '/4 7y V4 '/« '/V /4
&1.44JW XL.
oTa^a/i^ and oLczu^i —
° /? 2 V
25 25 Z5 2 5 25 25 25 25 2 5 2 5 25 25 25 2 5 2 5 2 5 TXT
/o a 3 / o /O 53-
_AL 5~ • 20
AA 3'/¥
) 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 2/7
1
1 / 3 3% y 5r 3% 5~ 5-A 3 2 / 3
'/I u '/4 —fa fa •A- Z*' /¥ V4 V4 74 Vz 6^
/
!V/4 20 24 26 2! A! /(>'/* ZC /3 27 /5 St 22^
2 7
¥ z ¥ ¥ ¥ 2 ¥ 42
i Z2 '/z yz 2
4
_¥ ¥ ¥ ¥ ¥ 34
/ / / / r
Menu Recapitulation.
11
Pars. 7-9
c. RECAPITULATION OF FIELD RATION MENU REQUIREMENTS, (i) The requisition clerk will prepare the Menu Recapitulation immediately upon receipt of the menu as revised and as approved by service command headquarters. The Menu Recapitulation will be prepared on a locally reproduced form similar in design to that illustrated in this manual (see fig. 3). Items will be listed in the same sequence as in the Master Menu.
(2) The columns of the form will be completed as follows:
(a) Item column—List each item appearing on the menu, using proper nomenclature. The items n should be listed alphabetically under each class.
(b) Unit column—Insert the unit of issue applicable to the item; e. g., ea., lb., doz., can, etc.
(c) Day of month columns—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.
(d) Totals column—Enter the totals of the quantities of each item required for each day during the month. These totals represent the total quantity of each item required to serve 100 men the menu for the month.
(3) The totals in the totals column of the Menu Recapitulation will be multiplied by the anticipated issue strength for the month in which the menu is to be served, pointed off two decimal places. The result will be the amount of each item that is required for field ration issue in the month during which the menu will be served.
d. ESTIMATING SALES STORE REQUIRE MENTS. No records will be kept by the sales commissary solely for the purpose of ascertaining the quantities of items required for the sales store. The sales officer, however, will determine the approximate supply requirements for sales store operations by calculating the difference between the Menu Recapitulation multiplied by approximate actual strength for prior months and the quantities of individual items consumed in those same months as recorded in the Consumption Record (see fig. 63). In those instances where the items are sales items and not items of issue, it will be assumed that the entire quantity consumed according to the Consumption Record was sold in the sales store. The requirements of the sales store will vary widely each month depending upon the number of individuals using the facilities
of the sales store, customer preferences, the strength of the detachments of patients at the hospital, etc.
8. Use of Estimated Supply Requirements
The use of the Menu Recapitulation, the estimate of sales store requirements, and the Consumption Record to determine the quantities of individual items of commissary supplies to be requisitioned is described in the following Section.
Section II. SOURCES OF SUBSISTENCE SUPPLIES
9. Sources of Subsistence Supplies
a. MAJOR SOURCES. Subsistence supplies will normally be obtained in the manner herein prescribed. All requisitions for subsistence supplies will be assigned a requisition number in sequence and will be registered in the requisition register maintained by the requisition clerk. Requisition numbers will begin with 1 at the beginning of each fiscal year.
(1) Nonperishable supplies will be obtained by—
(a) Requisition on a distribution depot by the use of Station Stock Status Report and shipment by the depot from depot stock as illustrated in fig. 4 and prescribed in chart 2.
(b) Requisition on a distribution depot, purchase by the depot, and direct shipment or delivery by a vendor as prescribed in chart 3.
(c) Local purchases as authorized, using the Purchase Order or Delivery Order and Voucher as prescribed in chart 4.
(2) Perishable supplies will be obtained by—
(a) Requisition on a market center and shipment from the market center stock as illustrated in fig. 10 and prescribed in chart 5.
(b) Requisition on a market center, purchase by market center or field headquarters, Office of The Quartermaster General, and direct shipment or delivery by the vendor. (W.D. Contract Form No. 18 or W.D. Contract Form No. 19 as prescribed in chart 3 will be used.)
(c) Local purchase as authorized, using Purchase Order or Delivery Order and Voucher as illustrated in fig. 7 and prescribed in chart 4.
b. MINOR SOURCES.
(1) Receipt of bread from bakery, prescribed in chart 6.
12
Pars. 9-10
(2) Purchase of bread, prescribed in par. 18.
(3) Receipt of ice manufactured on the post, prescribed in chart 7.
(4) Turn-in of excess supplies by unit messes, prescribed in chart 8.
(5) Turn-in of supplies by troop train commanders, prescribed in par. 21.
(6) Turn-in of subsistence found at station, prescribed in chart 9.
(7) Reclamation of edible fat, prescribed in chart 10.
(8) Transfers of supplies directed by higher authority, prescribed in chart 20.
(9) Requisition and receipt of Cash and Charge Sales Books from post publications office, prescribed in par. 25.
10. Requisition and Receipt of Nonperishable Subsistence Supplies
a. PREPARATION OF MONTHLY REQUISITION. (1) Monthly requisitions for non-perishable subsistence supplies, including paper cups, plates, forks, and spoons authorized for issue in the troop train ration, will be prepared in quadruplicate on the Station Stock Status Report form supplied by the depot. (Station Stock Status Report, W.D., Q.M.C. Form No. 1010 will be used pending availability of a revised form designed solely for reporting subsistence.) Four copies of this report will be received by the station from the distribution depot prior to the close of each month. The original and two copies of the Station Stock Status Report form for use as a requisition will be forwarded to the depot and one copy retained by the sales officer.
(2) The following information will be entered on the Station Stock Status Report form used for this purpose:
(a) In the “Issues-Replace” column, the issues and sales during the previous three months— “Consumed Last 3 Mo.”—which 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 (W.D., A.G.O. Form No. 15) will not be included.
(b) In the “Maximum Stock Level” column, the anticipated issues and sales for the next three months—“Anticipated Consumption Next 3 Mo.” —obtained by totaling quantities estimated as required from menu abstracts and anticipated troop
strength for the next three months plus quantities required for sales store operation. Any anticipated transfers of items as directed by the distribution depot or anticipated surveys of items now on hand will not be included.
(c) In the “On Hand” column, the physical inventory at the end of the previous month.
(d) In the “Due In” column, the items previously requisitioned but not yet received.
(e) In the “Due Out” column, the amount herewith requisitioned — “Quantity Required”. This amount will be the difference between the estimated issues and sales for the next three months and the quantity on hand and due in at the end of the month. A credit in the amount requisitioned column will indicate an excess is on hand and due in over and above estimated issue and sale requirements for the next three months.
Column headings will be appropriately corrected and the signature of the sales officer will be affixed on the last page of each copy of the form.
(3) All issue items will be reported on the Station Stock Status Report. If issue items (or any size container thereof) for which a stock number has not been assigned are on hand, due in, issued, or sold, the sales officer will convert the size on hand, due in, issued, or sold, into a size for which a stock number has been assigned. In the event that it is impossible to convert the quantities to conform to a stock number that has been assigned, the sales officer will include the item on the Station Stock Status Report with a notation that it is not possible to convert the quantities to conform to a stock number that has been assigned.
(4) The station requisition number applicable to the quantities requisitioned on this report will be indicated by the station at the top of the first sheet of this Stock Status Report pending receipt of the revised form. Control Approval Symbol DDI-63 will be entered at the upper right hand corner of the report (see par. 52, section XI, TM 38-220, Stock Control Manual for Posts, Camps, and Stations).
(5) Additional Supply Information Reported on Nonperishable Requisition, (a) Sales Articles and Exceptional Articles. Information regarding sales articles not issued and exceptional articles on hand in the commissary will be forwarded to the distribution depot together with the nonperishable Requisition. These items will be listed as groups under separate headings on the same forms, supplied in blank by the distribution depot. Stock
617085 0 - 44 -2
13
14
o APTROVKD a OCT. 43 station or depot name—fort .SCHOOL v*_STATION STOCK STATUS REPORT
OIMIUO DDI-63 for period ending October i»4 L /~\ NOMENCLATURE I 1 STOCK NUMBER station M£"° ISSUES _ ~ A^gABW1! ~| ------OnATltl <-v-T-----~l I
kJ-----------------------... c. J SERIAL SUS DOOT no, RECEIPT. inut.al I ON HAND DUE IN REMARKS
o Lgggr 441 =j h*o*k i I : ; dPjLI I i'L ; i721 : ; ; ass
z~s Requisition No. 44-055-1016 ' ' ' IM___
ni UDI-bJ for period endinb October ,o,4 I
NOMENCLATURE STOCK NUMBER ISSUES A__ I-1------------IT------[““n-77-T~----------, I
-------------------- “"’=»»? serial sue depot no. RECEIPTS ~ ,MIT,.J | ON HAND DUE IN REMARKS O FORT SCHOOL VA------T 18043 i j ! J I I I I ]
o ------------------------------------------------t—I—i—।-------;—;— —;—;--------;—*------L_
o-----------------------------------------------------i__i___i__; ; i i ; ; ; _____: K£&E3ISSffi3
O ______?i july i944________________________I | I ;_____; I ; : ;
O ddi- 24 ; I I I ; ; i I I I ; ---------
o ------------------—-----------------------*-----i—r---t—i------—:------;—:----:—;_______•________________
o-----------------------------------------------;-----1__I___;__L ! ! ! ! ___'
O non-perishable items____________ ; | ! ; | Pi j I ’ ; ;----------------
O. CLASS 56 I J I I ' ! i I i ! I 1 -------
; o -----------------------------------------i-----——i—;----------{—------i—------i__:_____i_____________J
a--------------------------------------------—i------<-4____1__I____1__p__4__________•_; :
■ O____________________________________; |__; ! ; I__!_□ ■ ;--I-----T-----------------
O _ ALLSPICE GROUND 4-OZCO56A 980 18043 I । ' I I, I ' i ' । I 1 ~
• O ; I-----t--;---T--—i------L-a£Q- —1-___1__1 360 I 297_______
Q i ------------------—-------------------------'111'! II j ; ; jI
i Oi APPLE NO-IO__________CN56A 3100___18043 ' I ”1 ,aQn I | ! | ] ' I ' '
Q, : 7 ~ ; i--1------r8*80 |-l-886Q .-1 1584 _—t-j_6QQ j 676______
;----1—i----;—I i__'___।__■_____। ।_____;
:> s APPLE-BUTTER 28-OZ Jfl56,4 5513 18043 | I I | I 1 I | I 1 i 1 -------
' oi ; ' ; j. f-^. j —h-— —
O I AAALCSAEECF ^0-3--------. _/L I j/ _/zL . I "j
o ----------------------------------------------;_____I I I I I I j j . I ; ; ————-
O: APPLESAUCE VO-IQ CN5&A 6030 18043 I I I | I I I I I ! i । —
o ; i—j----;—r^-4—P622—^—;—-H—--------------------------------
O —-----------------------------------------t----1—♦----I—I------—I______:__!____L i ; _____________
O APRICOT H0-E 1-2-----CN56^_^36O_xaO<^----------!--____.__________________________i ;
O O -APFICOT NO-IQ----------CN56A....6370 18Q43 !_ ! ! I । 540 । ' I i 1 । ? "
o-----------------------------------------------
O -APRICOT EVAPORATED_______________________[_____| I j I । j j | I I ’--
o o sox-----------------------------------------------L...j |j ~ j
O ----------------------------------------------i-----Hl I !---------M_______I ; I I I____________Z=Z
_ O m «o-2 csMA-asis—Lassa-J-----------;—;----;__________________;„4, _J_;
q-------------------------------------------)----1 i____। '___; ।____I ; 1 ; ;
ASPARAGUS CUT NO-3.0 CN55A 852g 18043 I ' ' I [I ! ' I । I ! I ---------------
I-----1-1----1_I___________ I 1 i i
LQ L----------- Illi II I ; I I H ; I I I I ; 1 ; I i 222J
Figure Stoc^ Status Report Used as Requisition for Nonperishable Supplies.
15
° station OR depot name _ JQM school va-STATION STOCK STATUS REPORT ddi-6J ____r. ,..a L
fX NOMENCLATURE --STOCK NUMBER STAT^ON MEMO ISSUES _maximum ~ 7
kJ ____________________ meas class T SERIAL SUB depot no RECE.PTS INITIAl_ , - STOCK LEVEL ON HAND DUE IN DUE OUT REMARKS
~ ———————■ ——— ————— — 1-------1-- , 1 RsT7Yl!u_(____________ ■
BUTTER ERESH LB56E212OC 18043 I
O ----- II II | I __ 1 I | 1 st,Ron | I I I I 1 I i __________________ I
o O STAT.ON OR DEPOT NAME FORI SCHOOL VA STATION STOCK STATUS REPORT DDI.6J FOR PERIOD END.no Ont.nhRr .,,4
NOMENCLATURE “o/ - .f^OCK NUMB^R STAT|JOW MEMO ISSUES , ~| maximum I j ■
MEAS CLASS § SERIAL SUB DEPOT NO RECEIPTS INITIAL STOCK LEVEL ON HAND DUE IN DUE OUT REMARKS O FORT school va__________|| 18043 f ! ; j 1 " ; ’ I I i I
© ------------------------------------------------1------;—;----------------:—T——;-----------\—।--------_
O ________________________ 1 I I 1 11Vki 1:011»»
3i july . 1 ; : ; r- t
o DDI-24 ;------I---I----i--I----I—t—H---------I----t—t--------j--------------------
© -------------------------------------------------*-----1—i------♦— ------i—i-------I—i------:—:--------i--------------------
o —-----------------------------------------------------; ' ; I ; 1 । j ; j I I 1
Q PERISHABLE ITEMS i [J i ) | ] j | [ I i —
o class 56 ! 1—1------;—:------i—i------1—h-------1—;-----------------------1----
1 q -------------------------------------------------1------;—;;--------------■—।------1—1-------1—1-------:—___________________
o ■ —______________________________________________। : । 1 ; । ; :
■ o__________________________________
°; APPLE ERESH LB5GA 4425 1SO43 । ! I ! । । I I I ! i
O -------------------------------------------------1------t---‘---1--2,7,860-!-I-----1---1. .150 _1_।_____l__________________
O. I----------------------------------------------------;_______I I I I ] ] I______
■ °? ^ABACUS PRQZEN LB56A 967 j 18043 I_________j | ^1^,070 j | ! i I___________________
°j '____________________________________________________| । ] | T ' j . J j I ’
O1 ! —ALL KINDS___L556B _ 85C___1804^ | _J__I___ | ^.54o ~| ! jsso ! ] j
o<_________________________________________________i__ ; . I I I I ; I I ; ;
O j BANANA FRESH LB56B 1200 18043
o !-----------------------------------------------------1 ; ; i ; i i ; i ZZZZZ
° ‘ BEAN LIMA FROZEN LB562 3655__1804 3 I______j j j xl;<600
O . । । । q । [ i I i i | !
o -------------------------------------------------1------1—i-----;—;-------1—:________________;___i__ ।___________________
Q BEAN STRING FRESH LB5GB 4575 18043 I 1 ! I I ! I ''I
° —------------------------------------------------
O o ~EEr CARCASS ^BESH ©g56B^6Og________________16043 j | ^^.700 j 1 " I 04T ! I j
o —-----------------------------------------------------:______<_4______J__i_____1___; - ; i । i________________________________
° BBEF DRIED SLICED LB56B1O2QC 18043 ! ! ! 1 I ' ! | I
O -7 ! 1 T------;--r-----;---♦-----{--t-----♦---;------,-------------------
I O -------------------------------------1------1—-—i---!---1-----]--{_—. ।____;_____' ।______।___________________
1 O beef QUARTER FRESH LB56£13S>8C________1804 3 ! t l ■ j I |
। © _________ ! : i i ; t ; ;—1-------i--------------------
____________________________------------------------- 1—|_____i_;______i___L_ ; I ! ;______;___________________ n -BEET FRESH______________LH5dfl46OC 18043 ! | ] J____ ' „ I I J 1 n I )
° _________________________ ------------------------------r-p- j r ” | I--------------f’"0 I ;—I-------------------------
® BREAD ___________________LB56F189OC 18043 | I'll II 'I ' !
Figure y. Stoc^ Status Report as Prepared for Perishable Supplies.
Chart 2
REQUISITION AND RECEIPT OF NON-PERISHABLE
FORM
MENU RECAPITULATION (Prepared locally)
CONSUMPTION RECORD (W.D., Q.M.C. Form No. 424 or suitable substitute)
STATION STOCK STATUS REPORT (W.D., Q.M.C. Form No. 1010)
WAR DEPARTMENT SHIPPING DOCUMENT (W.D., A.G.O. Form No. 450-20-E Price Copy)
SALES
DISTRIBUTION DEPOT
STOCK STATUS
REPORT
- Prepares from data on previous month's report.
— Forwards.
- Receives.
- Edits.
- Returns copy No. 3 indicating action taken.
OFFICE SECTION
REQUISITION CLERK
ACCOUNTS CLERK
■________________:_
CONSUMPTION RECORD
MENU RECAPITULATION
Retains
— Uses to determine item and quantity requirements.
- Retains.
Retains
— Receives.
-Adds items on hand but not listed.
— Enters requisition number.
— Inserts previous 3 months' issues and sales.
- Inserts quantities on hand.
- Inserts due-in.
— Inserts anticipated issues and sales for next 3 months.
— Calculates quantities required. See fig. 4.
- Forwards copies Nos. 1, 2, and 3.
- Retains copy No. 4.
- See Note 1.
- Receives.
— Notifies warehouse of any special warehouse space planning necessary.
- Files.
iWith ■■ shipment
SHIPPING
DOCUMENT
- Prepares in 5 copies plus such additional copies as may be needed for depot purposes.
— Distributes copies.
- Files copy No. 5.
— Receives.
- Notes items being shipped on retained copy of Requisition.
- Forwards.
File
SHIPPING
DOCUMENT
- Receives.
- Prices, extends, and totals.
- Has requisition clerk post to Consumption Record.
— Assigns voucher number.
- Enters totals in Sales Officer's Account.
- Files with vouchers to Sales Officer's Account.
16
SUBSISTENCE SUPPLIES FROM DEPOT
Chart 2
V' ---
NOTES
1. Report on status of sales articles, exceptional articles, and perishable supplies will be prepared and forwarded at same time. See par. 10 a (5).
2. If quantities as listed on the War Department Shipping Document do not agree with the quantities as actually tallied in, the procedure outlined in par. 86 will be followed.
SHIPPING ■ .
1-1MHp DOCUMENT ■ Retains
________________ - Receives.
' SHIPPING Destroys - Retains for auditing purposes.
™K-■y DOCUMENT I
- Receives. 3___________ . •.
- Follows up shipment with station transporta- • 2 shipping B
tion office. B—DOCUMENT
- Destroys upon receipt of shipment. ■ "
3_______________b | - Receives with shipment.
■■■■■■■BBBBB 2 shipping I ~ Forwards with shipment.
DOCUMENT I t K
BHBB^ shipping Bi
r, DOCUMENT File
- Receives. ■ T
- Tallies in total packages oh copy No. 2.
- Signs copy No. 2. ~ Receives.
- Returns copy No. 2 to transportation officer. — Accomplishes Bill of Lading.
- Tallies in package contents on copy No. 3. ~ Files.
- Forwards copy No. 3.
- Destroys copy No. 1.
- See Note 2.
17
Pars. 10-11
numbers where not available will be omitted. Both the list of sales articles and the list of exceptional items of supplies will be prepared in alphabetical order by groups; i.e., candy, cookies, etc. Under each group the station will enter the brand names, sizes, etc., which are on hand, due in, issued, sold, or required. All of the information required in par. 100(2) above for issue items will be included for sales articles. Only the quantity on hand as of the date of the inventory will be recorded for exceptional articles.
(b) Stocks of Perishable Subsistence Supplies. Stocks of perishable subsistence supplies will be listed on copies of this same form supplied by the distribution depot and will be forwarded together with the nonperishable Requisition and the information on sales articles and exceptional articles. Only the columns “On Hand” and “Consumed Last 3 Months will be completed. The quantity of each item on hand as of the date of the last inventory will be entered in the “On Hand” column, and only the last month’s issues and sales in the “Consumed Last 3 Months” column.
(6) The Station Stock Status Report described in this paragraph will be prepared and forwarded to reach the distribution depot at least 45 days in advance of the beginning of the month of issue.
(7) Emergency nonperishable requisitions will contain the same information as monthly requisitions. They will be prepared on a Requisition (W.D., A.G.O. Form No. 445) in four copies and will be distributed in the same manner as prescribed for regular monthly nonperishable requisitions.
b. RECEIPT OF NONPERISHABLE SUBSISTENCE SUPPLIES. Nonperishable subsistence supplies will be shipped by the distribution depot with the use of the War Department Shipping Document (W.D., A.G.O. Form No. 450-20-E), distributed as prescribed in chart 2. The sales officer will personally ascertain that copy No. 2, as prescribed therein, is promptly completed and forwarded to the station transportation officer.
c. REQUISITION FOR BAGS, PAPER, AND TWINE. Paper bags, wrapping paper, and twine required in connection with the care, issue, and sale of subsistence will be requested in kind, as needed, from the quartermaster supply officer on a Property Issue Slip (W.D., A.G.O. Form No. 446). Such supplies will be dropped from his stock record account as expended upon issue to
the sales officer, and will not be reflected in the Sales Officer’s Account.
11. Requisition of Subsistence Supplies from a Distribution Depot where Purchase is Made by the Depot for Direct Shipment or Delivery by a Vendor
a. In those cases where the returned copy of the Requisition for nonperishable subsistence indicates that items are to be purchased by the depot and will be shipped or delivered direct by the vendor to the station, the depot will forward to the station a copy of the Purchase Order or a copy of the Delivery Order as prescribed in chart 3. The procedure thereafter will conform to this chart. Should a copy of the Purchase Order or the Delivery Order, as the case may be, fail to reach the station prior to the delivery of the purchased items, the sales officer will use the Tally-In prescribed in this chart as the basis for completing the Receiving Report (see fig. 6). Before such action is taken, however, the sales officer will ascertain by whatever means is necessary, that the purchase was made by the depot and the shipment was intended for the station.
b. In those instances when the purchase is made by the depot with the use of the Vendor’s Shipping Document (W.D., A.G.O. Form No. 450-60-C, not illustrated), inspection and acceptance having taken place at origin or inspection and acceptance taking place at destination, the procedure will be as follows:
(1) Z/ Inspection and Acceptance Take Place at Receiving Station
(a) Two copies of the Vendor’s Shipping Document, copies Nos. 4 and 13A, will be mailed from the shipping point; and two copies, Nos. 2 and 3, will be forwarded with the shipment. Copies Nos. 4, 2, and 3 will be processed in the same manner as copies of the War Department Shipping Document prescribed in chart 2.
(b) Copy No. 13A will be used for preparing the inspection report and certificate. This copy will be altered by deleting the word “shipped” in the inspection block and inserting the word “received.” This document when signed by the inspector and countersigned by the accountable property officer will be forwarded directly to the office designated on the document as “Office Administering Contract”.
(2) If Inspection and Acceptance Have Taken Place at Origin, (a) One copy of the Vendor’s
18
Pars. 11-12
&4M&S.V TALLY SHEET Xo —--------
INCOMING SheM Xo------------
Number of Sheets. /
----- warehouse Y Date received 7
^Wgnor t/rXXtr- C
Package* ofPackean CONTENTS ■ - — ■
------------------------------------------------------------------------- -------------------------------------------------------------------------^c-AaXT> KSTamr (FRONT)
_______________________________________SUBSISTENCE No U>M. ...1... .
RECEIVING REPORT l
Received 1^44 Sales Officer, Fort School, Ve.
......................................................................... ' ............ " (n—'sioM) ...... 7
Received from . JKlSSiKBftgJfe*
How purchased: F. o. b.—KMOU Destination. P. 0. or Contract- No. RI~2569_____________
F. o. b. point ..For*.Sehool.. V*....... PA No.........................
---------------------------------------'* pa ment b
Shipment No...... [ pa^a[ finance Officer at.........................................
.______________________________________ ARTICLES INSPECTED. ACCEPTED. AND RECEIVED
ABTiQLae quantity | wit I ag *§& |*ftMa°| saw
/B _______________________________________: Potatoes, Maine, round whites,
U.S.ro.1, 100 lbs. win. 450 bgs 2.20 990.00
___________________________________________ 46,000 lbs .03 1,350.00
_________________ARTKX-EE IlfKIID, ACCEPTED, AND RECEIVED-Cownnimd
TZT gfflT pay ?°BH
--------------------------------- T1Z-J----------_l-^~p^rIZL I ---------------------------------------------------------------------------------------------------------------------------------
I odtift that the article* listed on this report were inspected I csanrr that ths articles listed on this by bo, and that they conform to the contract requirements. report were received and accepted by me in the quantity and condition stated, and that the same have been taken up on my aoooont ....................................... ,. x, ,/ c C.E.S. t*w—r»w——.............................................£_
14 August 1944 C.H. SCRUGGS, CAPT. QMC
Date----Xg.......................... _----------- .SALES. .OFFICER ..................
__ (Rmk UZ MfuUul
Date August 1944
(Continued) Voucher.No. /2^)
Pair! on Voucher No........... money accounts of..........................___-___
INOICATS DISTRinW*OH-WV CMU0K CWPOanintOrtA oeSIOMATION
I. Ono espy svocher to Sales Officer's account. 3. Two copies to Finance Officer who pays account
Figure 6. Subsistence Receiving Report and Tally Sheet (Incoming).
Shipping Document, copy No. 4, will be received by mail from the Government inspector at the vendor’s shipping point. Two copies, Nos. 2 and 3, will be forwarded with the shipment. Copies Nos. 4, 2, and 3 will be processed in the same manner indicated for copies of the War Department Shipping Document as prescribed in chart 2.
12. Local Purchases of Nonperishable Subsistence Supplies
W.D. Form No. 383, comprising W.D. Forms Nos. 383, 383a, 383b, and 383c (all revised 1944, see figs. 8 and 9), may be used, under the conditions described below, either as a purchase order
or as a delivery order. The appropriate box at the head of W.D. Forms Nos. 383 and 383a will be checked to indicate whether the form is being used as a purchase order or delivery order. War Department 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. The following instructions, consistent with War Department Procurement Regulations, will be complied with:
a. USE AS A PURCHASE ORDER. (1) Tne form is prescribed for use by stations in procuring any supplies, regardless of the number or period of deliveries involved, where:
19
Chart 3
SUBSISTENCE SUPPLIES PURCHASED BY DEPOT OR
(PURCHASE ORDER, W.D. CONTRACT FORM NO. 18 OR
■ SALES COMMISSARY •
“FORM OFFICE SECTION WAREHOUSE SECTION
| REQUISITION CLERK ACCOUNTS CLERK
STOCK STATUS REPORT (W.D., Q.M.C. Form No. 1010) File STOCK STATUS h A
REPORT [V - Receives. — Notifies sales officer of depot's anticipated action. - Files. /
REQUISITION
(W.D., A.G.O. Form No. 445, Modified)
PURCHASE ORDER ^4 purchase k ----BIID.U.„----k
(W.D., Contract 0R I V 4 PURCHASE g
Form No. 18) |^EUVERYORDeJ— DELIVERY ORDER | "
DELIVERY ORDER r________________oc -,l
(W D Contract Co p es ■ _ Forwarcjs f0 requisition clerk.
Form No. 19) qu.sihon. -Retains, upon return, until re-
Form No. 19) _ Nofifi sa|es ffi Ta| and vendor DELIVERY ORDER
■“\ —I
N I PURCHASE Bj"™-1 -Retains.
DELIVERY ORDER _______________
vendors
■BBB^BBBBM^^MBBBMBII^BBaMBBB^^^ ^B BBB PACKING LIST
- Prepares.
-Distributes. -Prepares ' ----------------ka
- Retains copies Nos. 5 and 6. _ Forwards with shipment. 3 VENDORS INVOICE To vendor with check
- See Note 2. t 2 VENDORS INVOICE ■
---k ™1 BB| । VEnD0RS invoice ^■BBB^ To fiscal
Retains ^BB —-------------■ 3 RECEIVING REPORT officer at
r-j-------------\ I RECEIVING REPORT receiving
■MBi^HB RECEIVING B^^ 2 PURCHASE ORDER station
1 REPORT ^B ■■■ n k
■ To Army
B 5 order B Regional
BMB^H - Forwards copies Nos. 1 and 3. ^^r Accounting
■-^':4yno.4. -*•
k 1? k
^■HBSBB 2 l~3-------------To fiscal
W n k r———————B officer at
VENDORS I 2____________ h depot or
INVOICE 5 ~l public B market center
1 VOUCHER - Receives.
- Assembles supporting documents. - Prepares. ^^BB^BBBBB^M
- Forwards with supporting documents to disburs- - Forwards. _ Prepares,
ing officer for preparation of voucher, assem- -Assembles documents,
bly of documents and payment., or prepares - Enters fiscal data,
voucher, assembles documents (including 2 - Pays voucher,
copies of Receiving Report) and forwards to - Distributes,
disbursing officer for payment. See Note 3.
21
Par. 12
(a) The amount of the purchase order does not exceed $50,000.
(b) Only one payment is initially expected to be made.
(c) No special contract form is provided.
(d) No special contractual provisions are necessary.
(2) Where the price is less than $5,000, the-line reading “In accordance with your price list / oral quotation / written quotation of......, 194 .
appearing on W.D. Forms 383 and 383a, will be deleted. If the price is $5,000 or more, the inapplicable words will be deleted, and the date of the price list, oral quotation, or written quotation, as the case may be, will be inserted.
(3) die price is $5,000 or more, a contract number will be inserted in the place reserved therefor, in compliance with War Department Procurement Regulations, par. 309.
(4) In the distribution of the form, War Department Procurement Regulations No. 3, paragraph 303.5(2) and section IV thereof, will be observed. Thus, if it appears on the form that a written quotation was received ((2) above), the original of the quotation should be forwarded to the appropriate Army Audit Branch of the General Accounting Office and a copy thereof attached to the copy of the form furnished the disbursing officer.
b. 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 which 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. Distribution will be made in accordance with Procurement Regulations (see par. 318.1(2) in regard to distribution of delivery orders under general schedule of supplies contracts).
c. VENDOR’S CERTIFICATE. (1) If the form is to be used by a vendor as an invoice (in lieu of his submitting separate invoices), the vendor will enter his invoice number in the space provided for that purpose in the vendor’s certificate block on copy No. 1. Upon receipt of the original, the purchasing and contracting officer will enter the vendor’s invoice number on copies Nos. 3, 5, and 7. The entering of the vendor’s invoice number will allow the disbursing officer to enter this number on the transmittal slip to the vendor with
22
the check in payment of the voucher, and will provide a means of referring to the vendor’s proper invoice in instances where future reference is necessary.
(2) If the purchasing and contracting officer so arranges with the vendor at the time the Purchase Order or Delivery Order and Voucher is issued, copy No. 1 may be held by the purchasing and contracting officer and the vendor required to come to the office to complete the vendor’s certificate.
(3) If the purchasing and contracting officer so arranges with the vendor at the time the Purchase Order or Delivery Order and Voucher is issued, copy No. 1 may be held by the purchasing and contracting office and the vendor required to submit three copies of a certified invoice. This procedure will always be followed when the quantities to be delivered by the vendor are expected to exceed the quantities ordered.
d. GENERAL INSTRUCTIONS. The following general instructions are applicable whether the form is used as purchase order or delivery order:
(1) When continuation sheets W.D. Form No. 383b and W.D. Form No. 383c are used, the first item listed under articles or services on W.D. Form Nos. 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 Document (W.D., A.A.F. Form No. 97A—not illustrated) at Class III installations, or form utilized for similar purpose at Class I, II, and IV installations. A certification by the fiscal officer 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 a Purchase Authorization Advice (W.D. Form No. 53). 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 (see chart 4).
(3) If the purchase is made to fill a due-out, the number assigned to the issue slip from which the back order originated will be placed in the “Requisition Number” box on the Purchase Order
Par. 12
or Delivery Order and Voucher in order to insure correct delivery. The same issue slip number will be placed on the Purchase Request and Commitment Document or form used for similar purposes.
(4) The appropriate amount will be entered in the accounting classification block of copies Nos. 1, 3, 5, and 7 by the purchasing and contracting officer during the final conformation of the document.
(5) Where inspection is at destination, the inspecting officer will sign the inspection report on copy No. 4. If inspection is made at source, a separate inspection report will be prepared.
(6) 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.
(7) This form is most effectively used 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, fig. 7, will apply.
(8) The “Item No.” column will be used for assigning the sequence number of the articles or services being procured. Such item numbers as are 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 PURCHASE ORDER OR DELIVERY ORDER AND VOUCHER FORM IS NOT USED. When the conditions set forth in par. i2#(i), do not apply, other contract forms and provisions provided by the War Department Procurement Regulations, as supplemented, will govern.
f. No local purchases or requests for deliveries against open end contracts for nonperishable subsistence supplies will be made either for issue or sale items as defined in AR 30-2200 except when specific authorization to make such purchases or request such delivery has been previously obtained from the distribution depot to which the station is assigned for supply. Normally this authorization will not be given until after the items have been requisitioned and the depot has determined local purchase to be more advantageous. No purchases of exceptional items will be made except after the completion of the forms referred to in ^(2) above.
g. The distribution of the Purchase Order or Delivery Order and Voucher form prescribed in chart 4 is essentially the same as when the form is used for other types of local purchases. However, after copy No. 4 has been returned by the warehouse, the accounts clerk will have the requisition section enter the items purchased in the Consumption Record and will thereafter in the “Articles or Services” column (or in the box headed “Memorandum,” by cross reference to the order section of the document) enter the sale prices of the items purchased. These prices will be the prices at which such 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, these prices will be entered on a continuation sheet, be cross referenced as are the items entered on copy No. 4, and this sheet will be attached to the form and be assigned the same voucher number. Upon completion, copy No. 4 will be assigned a voucher number in sequence, will be entered in the Sales Officer’s Account, and will be filed with the vouchers to the Sales Officer’s Account.
h. Use of the purchase request procedure prescribed herein will be deemed to constitute compliance with that part of TM 14-702, Fiscal Accounting for Field Installations (see fig. 2 following chapter 8 thereof), which states that purchase orders and contracts will be released to vendors and contractors through the fiscal officer in whose accounts the obligation is recorded. Where the purchase request procedure is followed, the subsequent purchase order or contract may be released directly to the vendor by the purchasing and contracting officer.
i. USE OF RATION BANK ACCOUNT. Each sales officer will be provided with ration bank account check books by the ration officer of the station. Ration check books will be provided pursuant to Office of Price Administration Regulations for each rationed food group. Ration point checks will be issued by sales officers only when local purchases are made of rationed items. The sales officer will deposit to these accounts, ration currency received at the time of the sale of rationed articles in the sales store. At the close of each month, the sales officer will report the number of ration point checks issued, the number of points for which these checks were issued, the amount of his ration currency deposits and his net ration point overdraft in the manner prescribed by War Department directives.
23
24
z" ■ 11I -
War De partment Pl RCHASE \. 1 DDEDAnAT
>. ASI> V. mn.le !>>- Finance Officer O I «
........................_■ C. bee Procurement Regulations I covering use of and legal re-........... OF PAYING OFHCF.i ■ . *■*
~T ’ ...%.......I quirements for contracts, pur-
IU'' ^.±"iS.,.rhL.-Lrr; .........................H ■ chase orders, and delivery
.... ....... ... ^.'Z.n 'ur-h ,h- -ub-‘ Z step 2 I orders
IF DELIVERY ORDER Plea.e fufn..h th' f..l|„w,n« in aerordanee with b...e purrh.^ .tenement X, I * *•
■>lentiAi-.| alnoi The provisions on the reverse side of this form not apply when used •> delivery
'm,m articles or services ordfr'JJ unit unit PRICK AMOUNT I I D. The vendor's (to) and con- I
signee's (SHIP TO) addresses must be complete and correct.
w J Requisition number will be
same as number of issue slip or ■ — /---------------------------------------------purchase request.
STEP 9A |
V. T<'T*I- -4 A 1 I ICES OTHER THAN PERSONAL
re.iul.en.rnt. a. to ur.elurtlun ■<■■! I.bot
>.n>l all nmllllou> of lui.nisw appllralilr l» thr I. an.act Iona liter hern nmii.llr.l with and that State - ___ ■ ilN 1
taxes air not Inrlinlnl In tin- nmuHnta ^Z STEP 1 I
r^y>---------------“ 11 ।—1
p______________ _uni STEP 9B | NO I PURCHASE AUTHORlTT^rrTCTff^l I
•Tl at. «... ,r .Cl .hen . like rr.tlfr.lr I. tnt.lr h, I VENDOR S INVOICE NO ""<"■■""""
I......... JI J-----------------------“—I___________
■ . ZSTEP 10B I
| STEP 10A/> (I 1
V Finn nee Officer
। '''TO,v;i:y ^u,;:imi ■ ... ...............l,.u;ii??'x,rl
| STEP ---- ~ —< STEP 9C | orrX.Tr,^ |
If--------------------------------------------------- -----—II ’ /■■Sr,J!.,l.K1, ...!.,H'
V- -t4- - -—.... 1 ...... y V —__ . “"d"•«““"«»» i. STEP 3 |
I STB- 10b5T~^7-------- t—-------T7.r.-----.............-------- g|[ <7tEP 2~]
•When a untchrr I. .Ixtinl ... irrrlpfr.1 In the »an>r of a nminany nr eo.imratlon. > 4TITY unit Limit fincvl a m.u.mt H
lite name of llir |h-... n.ii.1 anma. Fot rxaln|ilr "John I'or . m..|.ai». |w. ■ - I KKM> RECEIVED
< STEP 5 I
L ________SzZL11—1
if r p^ L
^^^TEF^9^j
ctfp 6 —------- I _ jv-_——_— Hjjj______
•■siwZAj ... -----------------------------< STEP 8
---- .1' <1_________________________ > -1
STEP 9D > ..■ ' ................... — ..... Y.STEP 9D
»"■■■■———■
STEp3 \ . ---- ^|~----------------------------------------STEP 9E]
| STEP 10B> _ "7~ "'~.......—.........._____________________
...... ...... I....•' STEP 7B
■ Jl___________STEP 9D
Figure 7. Entries to Complete Purchase
STEP SECTION, OFFICER OR INDIVIDUAL MAKING ENTRY NATURE OF ENTRY TO BE MADE ORIGINAL (WHITE) DUPLICATE COPIES * (YELLOW)
2 3 4 5 6 7
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
2. Purchasing 8c 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 8c Con-tracting Section A. Enters quantity received from copy No. 3 X X X
B. Determines amount to be paid. See Note D. X X X X
C. Completes accounting classification by entering the appropriation amount as determined by Step 9B. 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
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. for accepted partial deliveries may be made whenever such payments . B. When funds for a local purchase are provided on W.D. Form would equal or exceed either $1,000 or ,50% of the total amount of the No. 53, copy No. 6 will be returned by the fiscal officer together with the contract. Where W.D. Form No. 383 has been used as a numbered duplicate copy of the Form No. 53 for transmittal to the office originat- contract (i.e., purchases in the amount of $5,000 or more) the original ing the Form No. 53. Copy No 5 will be transmitted by the disbursing will be forwarded to the Army Audit Branch of the General Accounting office direct to the office originating the Form No. 53. Office. In such cases, the vendor should be required to submit separate C. When more than one delivery is received on a single Purchase invoices. The disbursing officer will make payment by use of Standard Order, a Receiving Report (W.D., Q.M.C. Form No. 393 or W.D. Form Form No. 1034, supported only by the vendor's invoices, and have for No. 383a) will be prepared for each partial delivery by the accounts filing with the duplicate voucher an authenticated W.D.' Form No. 383 clerk from the Vendor's Packing List which will be forwarded from the (third copy as a numbered contract and Receiving Report). Where warehouse, will be marked 1st, 2nd, etc. partial delivery, and processed W.D. Form No. 383 has been used as an unnumbered contract, payment in the same manner as copy No. 4 of W.D. Form No. 383a (see chart 4). will be accomplished by submitting copies Nos. 1, 3, and 5, completed Copy No. 4 will be processed with the final delivery and will be com- with the exception of the appropriation amount to the disbursing office, pleted by the accounts clerk as provided in chart 4. and indicating in Step 9B, by so stamping the form, that the amount to D. The entry in Step 98 may be signed or initialed by the purchasing be paid represents a partial payment. In such instances it will be and contracting officer or by his duly authorized representative (whose necessary, in order to have future payments made, to furnish the disburs- signature or initial is on record with the disbursing officer). ing officer with two copies of the partial Receiving Report and certified E- W.D. Form No. 383 will not be used where more than one payment original and two copies of vendor's invoice. Such payments will be is initially expected to be made. In exceptional cases, however, when made by the use of Standard Form 1034, which will show on the face the contracting officer permits, (1) payments may be made on partial of the form the disbursing officer's voucher number by which the "first deliveries accepted by the Government when the amount due on such payment" was made. Partial payments on any unnumbered contract will deliveries so warrants; or, (2) when requested by the contractor, payments be limited to five.
Order or Delivery Order and Voucher.
25
26
War Department PURCHASE ORDER g] OR DELIVERY ORDER Q BY------
Sales Officer J, T. JONES
National Company Fort School , Va. Colcnel FD
123 Richmond Ave. Ft.Schccl Va.
Richmond, Va. Whse No. 3
——--------------———" -.... .......—— ____________________________________________________ Symbol
VENDOR: Return white copy with vendor’s certificate completed or Payment will be made by Finance Officer n
white copy with certified original and two copies uf your invoice. ZoZoZZ
Purchasing and Contracting Office AT Aug 1944
Fort School, Va. Fort School, Va. । \ (; ' ....I- '
I.IMlTATKlXi SNMIUH APPItOI’ItlATlOX TITLE ST VI l«IX tHI>1 LIMITATION Oil .\|*|*ll(M*l(t ATIOX
— ■ ■_______________________________________________________________________________ IMIOJKVT AMOUNT AMOUNT
--------212/50502_______________________________507-5152 P 111-08_____________________________44-055_____________________340.72
x„ 2202020------------- 16 August---------la 44_ , 340,72......................... ,,,....... ,
V"1'’* ■ ' ■ •"» ----- ----------------- . I« -- Payee
•When a voucher is signed or receipted In the name of a company ^^onioraUon^TI 0 0n A A
the name of the person writing the company 01 corporate name, as well as the II p,.r J^T f 1 JriY
ki0"" u°* | ...^^.^^Zion^, coi. f.d, —
0. S. COVCKNHCNT FRINTING OSFICC !•-3831S-I
Figure 8. Copy No. i of Purchase Order or Delivery Order and Voucher When Complete.
27
War Department PURCHASE ORDER OR DELIVERY ORDER Q "ndicu by X:
F„°rmmp™°cr.3^d by AND VOUCHER FOR PURCHASES AND SERVICES OTHER THAN PERSONAL
u-s- War Department
PURCHASING AND CONTRACTING OFFICE FORT SCHOOL, VA.
. ..IQ. AUGUST.. 1944._
Date ,
------ , Insert Annie »ml Addrexs of Procuring Office____________
DELIVERY ORDER NO. CONTRACT NO. PURCHASE ORDER NO. REQUISITION NO. PURCHASE AUTHORITY "■rT’o^ouTSc^^" ________________________________________________1693 188_________________________________________________
T0: SHIP TO: PAID UY
Sales Officer National Company Fort School, Va.
123 Richmond Ave. Richmond, Va. Whse No. 3
VENDOR: Return white copy with vendor’s certificate completed or Payment will be made by Finance Oflicer white copy with certified original and two copies of your invoice. TO: AT:
Purchasing and Contracting Office Fort School, Va. 'Jr* ..............................
to the terms and conditions stated on both sides of this form. fit ■*
IF DELIVERY ORDER: Please furnish the following in accordance with basic purch'^^o^^ identified above. The provisions on the reverse side of thia form do not apply when u/ .—...................
no" articles or services Sales Total unit Iiinit priceI amount quantity
------- ------------- -------------------- _ _ ______. ^^^ERED____________________________ RECEIVED
PTT7T5 Amount -3----------------------------------------------------------
1 Fig Newtons 7 3/4 .11 66.00 600 pkg .114 68.40 ^<20
2 Cookies, asstd. .0 8 20 4.48 255 6 pkg .082 209.69 •zr5’6
3 Nabisco, asstd. .12 61,20 510 pkg .123 62.73 510
Total >331.68
—I——__—______________________________________________________________________________________________________
/ total 340.72
Item Quan. Sales Total ” (Vendor must not use thi, .pacei ———
Price Amount “ Differences_____________________________________
1 600 .11 66.00 R
2 2556 .08 204.48 *
3 510 .12 61.20 v ......
Account Verified : correct tor... ...........
Total $331.68 VENDORS INVOICE no. ■ — ' '
—______________ (Signature or initials)
INSPECTION REPORT: I certify that the Items Hated tn Quantity Received column above were RECEIVING REPORT: I eertify that the items listed in Quantity Received column above were
inspected by me. and that they conform to the sontract requirements, and/or that the services received by me in the quantities and conditions stated, and that the same have been taken up
specified in the contract were actually rendered. on the oroperty accounts at this station.
_ r yi'ni'- . Inspecting Qffrer ffic(s) rccched T IT? Otti< er j' -jC - - ilii ■
_________________________________ACCOUNTING CLASSI I- K’ATION_____ __________________ ih\xmT!1.!.,|MI_.....................I'.*™*_______________________L;,;x4tMt|
212/50502 507-5152 P 111-08 44-055
J Cheek No. --------------- dated ------------— . l!i__ . fur $ , ______ mi Tiraatlicr of the Culled Stairs In favor of Payee named atmv
"’‘h. -• , , , .......— .mi---------------------—.!•• --- Payee I
: Property Vou. No. ;
----------------------------------------/#? Title -
^^ToovcaiiiitxT eTiZTtN^orncc"-"^s^SssTTj"1-"
Figure 9. Copy No. 4 of Purchase Order or Delivery Order and Voucher When Complete.
Chart 4
LOCAL PURCHASE OF
SALES COMMISSARY
FORM
PURCHASE REQUEST AND COMMITMENT DOCUMENT (W.D., A.A.F. Form No. 97a at Class III installations)
PURCHASE REQUEST (Local form, see fig. 7 contained in TM 38-403)
PURCHASE ORDER OR DELIVERY ORDER AND
VOUCHER FOR PURCHASES AND SERVICES OTHER THAN PERSONAL (W.D. Form No. 383, 383a, 383b, 383c)
VENDOR'S PACKING LIST (See Note 1)
OFFICE SECTION
REQUISITION CLERK
PURCHASING AND CONTRACTING OFFICER
STATION FISCAL OFFICER
PURCHASE REQUEST
PURCHASE REQUEST
-Prepares in 3 copies.
-Obtains such approval at Class I, II, and IV installations as is required by current War De-« partment directives. At Class III installations ap-proval of station commander or his authorized representative must be obtained.
PURCHASE REQUEST
- Retains copy No. 2.
- Returns copy No. 1 to purchasing and contracting officer after certifying availability of funds.
- Estimates and enters cost.
- Forwards copies Nos. 1 and 2 to fiscal officer.
PURCHASE REQUEST
- Negotiates purchase, upon return, and uses to prepare Purchase Order or Delivery Order and Voucher.
PURCHASE ORDER
- Prepares 1 white and 6 yellow copies.
-Signs copies Nos. 1, 2, and 3.
-Distributes copies; files copy No. 7.
— See Notes 1, 2, 3, and 6.
PURCHASE ORDER
- Receives
PURCHASE
ORDER
-Completes copies Nos. 1, 3, 5, and 7.
-Forwards copies Nos. 1, 3, and 5 to disbursing officer.
— See Note 4.
6______________
5 PURCHASE R ORDER
- Checks accounting classification data except appropriation amount.
- Enters amount of obligation in fiscal records.
-Signs and returns copy No. 5 to purchasing and contracting officer.
— Files with copy No. 2 of Purchase Request as obligating instrument.
$ PURCHASE
ORDER
-Reduces obligations.
- Records in fiscal records as expenditure.
28
Chart 4
SUBSISTENCE SUPPLIES
SALES COMMISSARY
BBBIOIBH
WAREHOUSE
VENDOR
DISBURSING OFFICER
NOTES
1. This form and procedure will be used as prescribed in par. 12.
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 3 copies of certified invoice instead of completing vendor's certificate on copy No. 1, 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 3 copies of certified invoices, purchasing and contracting officer will forward all 3 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 the warehouse, vendors will be required in all instances to return copy No. 1 with certified invoices and not to complete vendor's certificate.
6. If the payment is to be made by a disbursing officer not located at the station of origin, an 8th copy will be prepared and retained by the purchasing and contracting officer until the return of copies Nos. 1 and 3. It will then be conformed with these copies and forwarded with copies Nos. 1, 3, and 5 to the disbursing officer. The disbursing officer will complete the fiscal data thereon and forward it for auditing purposes.
File
PURCHASE ORDTR
- 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.
PURCHASE ORDER j
VENDORS
PACKING LIST
— Has requisition clerk post to Consumption Record.
- Completes Receiving Report and Inspection Report on copies Nos.
3 and 4. See fig. 7, Notes C and E, for instructions in instances of partial deliveries or payments.
- Forwards copy No. 3 to purchasing and contracting officer.
- Enters prices of items from Quarterly Depot Price List. Calculates amounts at which items will be taken up in Sales Officer's Account.
- Enters in Sales Officer's Account. - Files with vouchers to Sales Officer's Account.
4 PURCHASE
ORDER
— Retains until receipt of subsistence supplies.
- Enters quantity received.
— Forwards to accounts clerk.
VENDORS
PACKING LIST
- Receives, checks received against ing list.
- Attaches to copy
and forwards to accounts clerk.
items pack-
No. 4
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.
VENDORS
PACKING LIST
- Prepares.
— Forwards with shii
ipment.
PURCHASE
ORDER
Forwards
— Completes administrative certificate on copy No. 1.
- Enters fiscal data on copies Nos. 1, 3, and 5.
- Forwards copy No. 1 to Army Regional Accounting Office.
— Files copy No. 3 with retained accounts.
- Returns copy No. 5 to fiscal officer.
— See Note 6.
617085 0 - 44 -3
29
Par. 13
Requirements for:
FORT SCHOOL, FORT SCHOOL, VA.
TWX: RH 845
Phone: Richmond 62387
ARMY SERVICE FORCES QUARTERMASTER MARKET CENTER N. BOULEVARD AND KELLY ROAD RICHMOND 20, VIRGINIA
FORM FHS #6
Period: August 16-31
Req. No. 44-055-1022
CLOSING DATE OF BU • Aug. 12 Aug . 16 Au? . 18 Aug. 21 Aug. 23 26
DELIVERY DATE 8/16 8/1,7 8/18 8/19 8/21 8/22 8/23 8/24/ 8/25 8/26 8/28 8/30 8/31
ITEM AND SPECIFICATION GRADE SIZE UNIT
APPLES. Cooking US 1 2?", , bus.
CANTALOUPES US 1 St.45 crt. 100 100 ion 12. _JL
LEMONS Std. Box 85% US 1 360 box 3 11 3 3 15 3 5 3 3
LIMES US Com 150 4/5 bx 108 108 108
ORANGES 60% US 1 176 box 25 127 127 25 127 . *
PEACHES US 1 1-3/L bus. 20 90 90 .. t.
PLUMS Bunched US 1 lb. 90 -• 90
WATERMELONS US 1 28# each 1260
BERRIES US 1 ?4qt crt. 45 45 45 30 180
BEANS. Lima 32# 85% US 1 32# bus. 222
85% US 1 28# bus. 165' 8-1 -U5-L
BEETS, toooed 50# US 1 24" bus.
CABBAGE 50# 85% US 1 2-5# bag 1£_ 72 40. 72 72 IS LS_ 90
CARROTS. toooed. 50# US 1 50# bus. 15 105 36 67 51 22 4.
CELERY, washed.Std Crt. 55# US 1 6doz crt. 12- 12. 20. 7 10 30 72 26 7 4.
ULEN US 1 5doz bag 360 i'
EGGPLANT 25# US 1 24-36 bus. iOS
LEAFY GREENS 18# 85% US 1 bus. 200 200
LETTUCE. Iceberg 65# 85% US 1 5doz crt. ... 42 111 67 42 11 53 14 *
ONIONS. Drv. $0# net when okd. US Com 70%2" bag 111. 72 61 72 180 144 33 25 61 720 180
PARSLEY US 1 bnch lb. 180 90 90 90 90 90
PEPPERS US 1 25# bus. 90 90
POTATOES. Irish 100# US 1 A bag 135 171 108 207 135 99 137 18C 45 243 342 135 108 it
SQUASH ho# bus. Com.Gr. bus. 90
TOMATOES, hard ripe. 30# lug 85% US 1 6x6 lug. 120 30 120 120 30
TURNIPS, toooed. 50# US 1 2i" bus. 72 25
CAULIFLOWER ±0# US 1 9-12 crt. 113 113
MC, Sales Officer
Railhead: Fort School Delivering Carrier: SOU
« SEE REVERSE SIDE FOR CARLOT REQUIREMENTS
Figure jo. Requisition on Market Center for Perishable Supplies.
13. Requisition and Shipment of Perishable Subsistence Supplies from
Market Center Stocks
a. Perishable subsistence supplies will be requisitioned from the market center supplying the station by the use of a Requisition, as modified, and supplied by the market center to the station prior to the requisitioning date. The modified Requisition forms as supplied by the market center will be divided into the following separate sections, each of which may be on a separate sheet:
(i) 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*
b. The Requisition forms will be supplied by the market center in three copies. When completed, including the entry of the requisition number (see fig. io), copy No. i will be signed by the sales officer and returned to the market center. Copy No. 3 will be retained by the requi
* Milk and ice cream will be requisitioned only as provided in QMG circulars.
30
sition 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. If carload lots of milk or fish are requisitioned, two copies of the Requisition will be forwarded to the market center and no copy will be forwarded to the warehouse.
c. The perishable subsistence Requisition forms will be supplied by the market center at least 30 days prior to the first day of consumption of the items to be requisitioned, and will be returned by the sales officer in time to arrive at the market center at least 20 days prior to that day.
d. No acknowledgment of receipt of the Requisition, as such, will be made by the market center. However, copies of action documents originated by the market center as part of the process of filling the station’s requisition will be received. These may be any of the following:
(1) Copy of the Purchase Order if the items have been purchased from a vendor for direct shipment or delivery to the station.
(2) Copy of shipping instructions if the items are to be shipped by a commercial warehouseman
Par. 13
FORM FHS #8
Period: August 16-31
Reqn. No. 44-055-1020 phone:
Richmond
ARMY SERVICE FORCES QUARTERMASTER MARKET CENTER N. BOULEVARD AND KELLY ROAD 62387 RICHMOND 20, VIRGINIA
Requirements for:
FORT SCHOOL, FORT SCHOOL, VA. TWX:
RH 81*5
CLOSING DATE OF BID DELIVERY DATE ITEM AND SPEC T FTC A "TON 8/1 8/2 8/3 8/1* 8/7 87T"
8/16 1/17 8/21 w 8/31
BACON, SMOKED, F.S. PP-B-81a, Type I, Grade 2, 8/12 lb. avg. Ind. wrpd. & pkd. in • 50 lb. solid fibre cartons. lb. 2700 8280 306C 2700
HAMS, SWEET PICKLE CURED, SMOKED, SKINNED - F.S. PP-H-71 and Amend. #5, Type II, —Sr.ade 1, 8/Ui lb, avg, Ind, wrpd, and pkd. in 50# solid fibre cartons. lb. 9000 9000
LAMB CARCASS, CHILLED - F.S. PP -L-91a, Type I, Grade B Good MFR 239, Grade A, 30/60 lb, avg. Wrapped in 1*5# Kraft crinkled paper. Ih. 1620C 16200
LARD "WAR" STYLE, QMC Tent. Spec. CQD No. 39, dated May 12, 191,2, Type I, 1*# ctns. 12 to case. lb. 720 3555 1755 2340 1890 900
PORK, BOSTON BUTTS, FROZEN - F.S. PP -P-571 & Amend. #3, Type IV, Grade 1, l*/8 lb. avg. Ind, wrpd. and pkd. in 5C# solid fibre cartons. lb. 9900 9900
PORK LOINS, FROZEN - F.S. PP-P-5 1 & Amend. #3, Grade 1, Type IV, 8/12 lb. avg. Ind, wrpd, in 100# wooden veneer boxes. lb. 9900 9900
PORK SPAEERIBS, FROZEN F.S. PP-P-571 k Amend. #3, Grade 1, under 3# Type IV, Pkd. in p/1 100# solid fibre cartons. lb. 126OC
SAUSAGE, CERVELAT - F.S. PP-S-71*a, Type I, Dry Stuffed in sewed beef middles, Pkd.' in paperlined 50 or 100 lb. wooden boxes or solid fibre cartons. lb.
SAUSAGE, FRANKFURTERS, FRZM - F.S. PP-S-81 and Amend. #!*, Class C, 8-10 to lb. Skinless, Type III, Pkd. in 5/10 lb. ctns. then 5Cfr solid fibre ctns. lb. 6300 6300
SAUSAGE, LIVER, SMOKED, FROZEN - F.S. PP-S-86, packed in paperlined 5C# solid fibre cartons. Type II. lb.
SAUSAGE, PORK BULK, FROZEN - F.S. PP-S-81 and Amend. #2, Packed in 10# cartons,
SAUSAGE, SALA in p/1 100#
FORM FHS #7 ARJXY SERVICE FORCES Requirements for:
VEAL CARCASS, MHR 169 Gra
rerioa: August Lb-Jl QUARTERMASTER MARKET CENTER FORT SCHOOL, FORT SCHOOL, Req. No. 44-055-1021 N. BOULEVARD AND KELLY ROAD VA.
Railhead: F Delivering C RICHMOND 20, VIRGINIA Phone: TWX: Richmond 62387 RH 81*5
WHEN USED, EACH OF THESE REQUISITIONS Will BE PREPARED IN THREE COPIES
CLOSING DATE OF BID (12 Noon EWT)
DELIVERY DATE
ITEM AND SPECIFICATION_____________________________*
BUTTER, Grade B, 90 score, 1-lb. prints, light to medium __narch^nt wrpd, pkd. in commercial containers:
•B~801b & Amend. #1*.______________________
Ln Cheddar-Natural, Grade B (No. 1) Class months or more old, Daisies, 20/26 lbs. 1*5 lbs. Pkd. in standard commercial et weight only to be paid for: mfg. date
Spec. C-C-271a and Amend, /fj,____________
s, Fresh, Undrawn, Grade A, 31/1*2 lbs.
per doz. Pkd. in standard commercial containers:
slaughter date visible. Fed. Spec. PP-C-21*8,
8/2_ 8/1* 8/7 8/11 8/llj
8/17 8/18 8/22 8/25 8/27
UNIT
lb. 1260 5O4Q 3780 2520 6300
lb. 1800 1080 1800 1800
lb. 11700 11700
doz. 9OQ
9765| 8280 3330
4860
EGGS, US Procurement Grade II, Minimum weight 1*1* lbs. net per case of 30 dozen.
Railhead: Fort School
Delivering Carrier: SOU
Capt. QMC
Sales Officer
Figure io.
from market center stocks.
(3) A communication by the most expeditious means necessary of the items to be supplied by the market center as substitutions for unavailable requisitioned items.
(4) Copy of request forwarded to vendors for bids to supply certain items to the station on certain specified dates.
Continued.
(5) Notification as in (3) above of unavailable items and instructions to substitute items in station stock.
e. The requisition clerk upon receipt of any of these documents will immediately notify the sales officer thereof. The sales officer will, on the basis thereof, issue the necessary instructions to the issue clerk and the warehouse to make such corrections and substitutions as may be necessary.
31
I
REQUISITION AND RECEIPT OF SUBSISTENCE
Chart 5
RECAPITULATION |
(Prepared locally) RECAPITULATION I R|
■■ Retains CONSUMPTION____________________________consumption
RECORD RECORD ■■■
(W.D., Q.M.C. Form LwmJ
No. 424) — Uses to determine item and quantity requirements. REQUISITION "Rp,nins
(W.D., Form No. 445, Modified)
Destroys
REQUISITION ijlP
Uses to make plans for space utilization.
5 I B - Destroys.
REQUISITION ■ mHHM
- Receives at least 30 days prior to first day of consumption of items to be re-ADVICE OF quisitioned.
ACTION -Completes by inserting the quantities
determined
a. Copy of purchase - Assigns requisition number. "p
orc)er- - Forwards copy No. 1 so as to arrive ____________________ "j
b. Copy of shipping at the market center at least 20 days | B TALLY-IN
instructions. prior to first day of consumption of TALLY IN ■
c. Request for bids. requisitioned items.
d. Letter or tele- - Forwards copy No. 2 to warehouse. Prepares, ase upon
. . ' actual quantities and
gram ot instruc- - Fi es copy No. 3. •. . ■
. . . KZ items received.
tions to make sub- _ See Note 1 - . ...
stitutions . -Receives. - Forwards copy No. 1 to
----------------k File4l -See Note 2. accounts clerk.
TALLY-IN ADVICE OF ■ ’ -Files - Forwards copy No. 2 to
(W.D., Q.M.C. Form 1 e ACTION TAKEN ■ station transportation
No. 489) officer.
. . . . . . _________________. - See Notes 2,3,4, and 6.
— Uses as basis tor planning issues or as 2
authority for local purchase. r~--------------
- Files SHIPPING I
SHIPPING TICKET Nles' L TlrKrT I
(W.D., Q.M.C. Form ■■■
No. 434)
- 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.
32
SUPPLIES FROM MARKET CENTER STOCK
Chart 5
MARKET CENTER
STATION TRANSPORTATION OFFICE
NOTES
1. When fish or carload-lot quantities of milk are requisitioned, copy No. 2 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 par. 86.
6. Rejection will not be made on shipments of perishables between government agencies but O.S. & D. procedure will be followed as prescribed in par. 86.
33
ry I 1
I? IMKOaB L P I
1 REQUISITION ■ .^B
- Prepares Requisition forms based on 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.
BBBBMBBBBBBBBBBBBBH BBBBB^BB^ Fj|e
- Receives.
-Takes necessary action to supply available requisitioned items.
- Files. ■■■ ADVICE OF
...- I* —
-Advises station of action taken by market center to supply requisitioned items.
-Accomplishes Bill of Lading. _ See par ] 3 j
- See Note 3.
-Attaches to and files with property received copy of Bill of Lading.
2 SHIPPING ■ _______________
TICKET I File 4__________File
_____________IBI^ Forwards for
— Compares with Tally-In. Y auditing purposi
- Files. I SHIPPING ■
■■■■■BHBBBBB ticket ^B
- Prepares.
— Forwards copies Nos. 1, 2, and 3.
- Files copy No. 4.
Pars. 14 - 17
14. Requisition of Perishable Subsistence Supplies from a Market Center Where Purchase is Made by the Market Center for Direct Shipment or Delivery by a Vendor
In those cases where the advice of action on requisitions on a market center for perishable subsistence indicates that the items will be purchased by the market center and shipment or delivery will be made direct by the vendor to the station, the advice of action will be used by. the station as the basis for securing essential data for filling out heading of a Receiving Report as prescribed in chart 3. In instances where no advice of action has been received, the sales officer will ascertain before such purchases are tallied in, by whateyer means is necessary, that the purchase was made by the market center and that the shipment was intended for the station.
15. Local Purchases of Perishable Subsistence Supplies when Authorized by a Market Center
Local purchases of perishable subsistence supplies when authorized by a market center will be made by the use of the Purchase Order or Delivery Order and Voucher as prescribed in chart 4.
16. Purchase of Subsistence Supplies from Other Government Departments and Agencies
Subsistence supplies may be purchased from facilities of other Government departments and agencies when properly authorized. Supplies obtained in this manner will be paid for from applicable funds available locally by means of reimbursement vouchers, Standard Form No. 1080, processed in accordance with AR 35-880. All requisitions or purchase orders issued to facilities of other Government departments and agencies will include definite instructions concerning the office to which the bill for reimbursement is to he submitted for settlement.
17. Receipt of Bread from the Bakery
a. Although bread will be issued to organizations directly from the bakery and a Field Ration Issue Slip 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 Sales Officer’s Account (see chart 6).
b. The perishable nature of bread requires that production be coordinated daily as closely as possible with requirements for consumption. The sales officer and the post food service supervisor will therefore determine the quantity of bread to be baked at least 24 hours prior to the time of issue. 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 Field Ration Issue Slip so adjusted and prepared in two copies will be forwarded to the bakery 24 hours prior to the time of issue. The bakery, upon the receipt of the Field Ration Issue Slip, will prepare a production schedule, and bake the required quantity. As bread is issued, each organization representative will sign copy No. 1 of the Field Ration 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 Field Ration Issue Slip to the issue clerk at the sales commissary. Copy No. 2, corrected to agree with copy No. 1, if copy No. 1 was changed in any respect, will be retained by the bakery.
c. The requisition clerk will ascertain the quantity of bread required each day by the sales store, and will prepare a Memorandum Request 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 transferring bread to the sales store which is prepared at the end of the month.
d. At the end of the month, the bakery will prepare a Property Turn-In Slip (W.D., A.G.O. Form No. 447) in two copies listing thereon the total amount of bread issued to organizations as one total and the total amount of bread transferred on Memorandum Request to sales store as another total. The retained copies of the Field Ration Issue Slips and the Memorandum Requests for bread sent to the sales store will be attached to copy No. 1. Copy No. 1 will be signed and forwarded to the accounts clerk. Copy No. 2 will be retained by the bakery. The accounts clerk will have copy No. 1 entered in the Consumption Record, priced and extended, and will enter it as
34
35
1
TALLY-OUT Rer“ N°.....—
«’A";.VoS5JN.T<» TALLY-OUT s'rl*1 No......4E
(Revised February 8, 1938; Req. No. ________
(Packing or Loading List) VT
No. of sheets-----------
(^ / /7 Sheet No.________________
...(Station)'
Warehouse _______________________________________________________ — Date ...... yy_
Ro . J( 0 B o „ .
Consignee __________ -Xvr-*-''S-A-lL ... _______._____________ Gamer .. ------------------.--- -
Da
= Destination -------------------------------------------------.------------ B/L No.______________________:--------
u _ Car No., Initials, ,
pa Routing__________________________________________________________________ Seals No. ___________ _____________...
z.. / j
Date shipped____________________________ Authority______
,, M V(M I \ GROSS WEIGHT
u- bA>yO NUMBER AND KIND .,,,.„ (Pounds) CUBIC
OE PACKAGES CONTENTS ------------------- MEASURE
PACKAGES Unit total
/ o o y ur XX*
/ O >W br'Ct f
C/ Checker. Packer.
Shipper.
Received the above articles in apparent good order and condition (except as noted) this date___ ____ ____
(SiaBture) . .... ........................................
3--84M (Dcsiguatiotu
Figure u. Memorandum Request to Transfer Bread to Sales Store.
PROPERTY TURN-IN SLIP
SUPPLY OR CLASSIFICATION OFFICER
TO Sales Officer, Fort School, Va.
ORGANIZATION OR UNIT
FROM Post Bakery, Fort School, Va.
PAGE 1 OF 1 PAOES
9
VOUCHER
BLIP NUMBER
ITEM NO. STOCK NUMBER NOMENCLATURE UNIT QUANTITY Sales raer Total Amount
1 Issued by bakery Bread,Issue, 20oz White loa • 108,950 .OS' 57 77 S'o
2 II ft fl Whole Wheat M 25,092 .oT 4 7^7, bo
3 1* If ft Rai sin ft 23,415 .of />373.10
4 5 Trans ferred Bread, Issue H If to sales store for resal 20oz White " Whole Wheat e: it 1,672 168 ,o5" fS.bo f.yo
6 »! II Rai sin tt 325 ■of 00
?p3:.3o
PAGE 1
VOUCHER HU
PAGES
TURN-IN BLIP RUBBER
9
-REMAttrs- T° -*b+OM-
, Prir.p___Amount,__________
LEGEND FOR REMARKS
FWT-UNSF.RVICEABLE, DUE TO FAIR WEAR AND TEAR R/S-UNSERV1CEABLE. REPORT OF SURVEY S/C-UNSERVICEABLE, STATEMENT OF CHARGES SER-serviceable EXS-IN excess of authorized allowances MR -MEMORANDUM RECEIPT PROPERTY-
WD AGO FORM NO- 447
LEGEND
FWT-vnserviceable. R/S-unserviceable, s/c-unserviceable, SER-serviceable
I CERTIFY that the articles listed herein are turned In under the circumstances Indicated in "Reaarks*.
FOR THE COMMANDING
31 August 194 4 M/Sgt Bob Tee^e^^aker
/ NT IT IKS SHOWN INJUNCTION" COLUMN HAVE BEEN RECEIVED.
_■ «5/q ^s^ C.n.Scruggs/TQjtptQMC., Sales 0.
4C) . >St«l,<>n Supply Off icer or C1 aaa i f i cat ion 0 f f i'c a r
—----------------------------------------------------------------
34-82 021ABCD-400
1 '• OA — 1 . . ... ... ------------------------
FOR REMARKS \at the articles listed herein are turned In
'Vq (euastancea indicated In "Re-narka".
FOI^^ • a \dINO OFFICER:
DUE TO FAIR WEAR AND TEAR J
REPORT OP survey 31 August i9^^M/Sgt. Bob Teeter, Baker_______________________
STATEMENT OP CHARGES ________Pat‘>________ OrdanlsatJaa Smppiy
QUANTITIES SHOWN IN "ACTION" COLUMN HAVE BEEN RECEIVED.
EXS-IN EXCESS OF AUTHORIZED ALLOWANCES
MR -MEMORANDUM RECEIPT PROPERTY-
For Station supply Of f icar or Claaaification Offtear
WD AGO FORM NO- 447
1» APRIL 1944
34-ga0»l ABCD-400
Figure j2. Transfer of Bread from Bakery.
36
a debit to the subsistence subsection and a credit to the bakery subsection of the subsistence section of the Sales Officer’s Account (see voucher 259, fig- 57)-
18. Purchase of Bread
a. Bread purchased locally will, except for emergency spot purchases, be made with the use of the Purchase Order or Delivery Order and Voucher and will be purchased on 30 to 90 day contracts, preferably 30 days. Longer term con-
tracts will be made only after approval by the Food Service Branch, Office of The Quartermaster General.
b. The procedure and forms used for these purchases are not illustrated in this manual, but will usually 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 will usually be made and delivery slips will usually be processed as prescribed in chart 7.
37
Par. 17 - 18
TRANSFER OF BREAD FROM BAKERY
Chart 6
PROPERTY b^File
F PROPERTY | P ™ i
(W.D., A.G.O. Form property ■ ■
No. 447) TURN IN SUP TURN IN SUP g^^File
•
- Prepares at end of month, indicating total - Receives,
quantity of bread issued to organization dur- _ checks against returned Field Ration Issue Slips to
ing the month and total quantity of bread verify statement of total quantity of bread issued
sent to sales store. to organizations.
- Has copy No. 1 signed by individual im- -Checks against retained Memorandum Requests
mediately in charge of bakery. to verify statement of quantity of bread trans-
— Forwards copy No. 1 supported by retained ferred to sales store.
copies of Field Ration Issue Slips and Memo- _ Has requisition clerk enter in Consumption Record,
randum Requests for bread. _ prices extendS/ anJ totQ|s
- Files copy No. 2. -Assigns voucher number and enters in Sales Offi-
cer's Account.
- Files with vouchers to Sales Officer's Account.
19. Receipt of Ice
a. MANUFACTURED AT THE STATION. Although ice will be issued directly from the ice warehouse to organizations in the quantities directed by the post commander, all ice issues and sales, in reality, will be transfers made by the post engineer to the sales officer. The individual transfers that actually are made every time an issue of ice or a delivery of ice is made at the ice warehouse will be accumulated at the ice plant and will be transferred to the Sales Officer’s Account at the end of each month. These transfers will be made on a Property Turn-In Slip, prepared in three copies, and distributed as prescribed in chart 7*
(i) The issue clerk will prepare periodically, as
necessary, a Memorandum of Ice Requirements which will be forwarded to the ice plant to be used as the basis for the production schedule and for issues.
b. PURCHASED ICE. Ice purchased locally will, except for emergency spot purchases made with the use of the Purchase Order or Delivery Order and Voucher, be purchased on contract. The procedure and forms used for this purpose are not illustrated in this manual but will usually resemble the purchase procedure prescribed in chart 3, the purchasing and contracting officer, however, replacing the depot or market center in the chart. Deliveries under ice contracts will usually be made, anid delivery slips will be processed, as prescribed in chart 7.
38
Par. 19
X,
PROPERTY TURN-IN SLIP I
aurrtY oa CL.asrric.Tio. omen I0 1 «' 1 Sales Officer, fort School, Va. aooj/aa aoasai O.O..U.TIO. OB 0.1T Station Ice Plant,* Fort School, Va. ".“aw -omeutou „„ „„„„ Uftkl --------- I
JA:_________________________________________________________________________________Price Amount_____________
Ice, artificial ton 293 $3.5? $1,031.36 --------- I
r avnt^^H --------- I___________
I
______________________।________________________ 'Yl LEGEND FOE MEHARIS_____________________________■ CMTirT «»•» »»• .rtlel.a n.t.i b.r.i. ... tura.a 1.
uM«r lha cirsuiit»nc»* InAlcatad in "Ranarks*. for rat comimo orafciRt FWT-UR8BRYICBABLB. DUB TO FAIR WBAR ARD TBAR - -
r/S-ur8bb*icbablb, rbport of survey 31 Any st 4 sliffiCHEy. Io£ Pig nt Foreman___________________
S/C-UHBBRVICBABLB, 8TATBMBWT OF CIARBBB -------^2*2____________
„__ QUARTITIB8 BMMr jA^AG^TOH" COLOUR lAYB BBBR RBCBIVBD. —
SER-bbrvicbablb EX8~I> BXCB88 OF AUTBORIZBD ALLOVAWCBB 31 AuXUSt IDA v-gpfj/ SCRUGGS . QMC , SftleB 0»
MR -MBWqRARDOM RECEIPT PROPERTY- par f taHon Supply dMicar or C* IM ca Man df Mca7
WD ABO WARM RO* BBT 1* *»ML 1844 84-88081ABCB-AOO
I 1 j___________ -L - 1 1 I_______________________
LEGEND FOR REMARKS * CBRTIFT that Ab« artlela. 11.tad h.raln ara turaaA in
unAar tba clrewnataneaa InAle.tad In aRanark«a. FOR TIB COMMAROUB OF10CRR:
FWT-UR8BBYICBABLZ. DUB TO FAIR WBAR AID TIAR {- * Xsr.AH*.*
r/S-ursbbYicbablb, rbport of 8URVBT 3ft Anyyt 194 4 Plyit , Pnr
S/C-UIIIRTICBABLI. BTATBWBRT OF CIARBBB -----------!----------- < — ■ **5K**i4**.JTP.fr _
QUART IT IBS BUMfRSkXACWVN* COLUMH RAVI BRIM RBCBIVBD. SER-bbryicbablb .
BXB-tr rxcrbb of AUTIORIXRD aixobaicbb a Anm.t »«4 vX wroooi, qft4. q>c. Sale 0. J
|MB -.t.00.00. UCUH F.opa.Tr- e.r»t.n.»a.wi,oAi.Trr.rci7„j-,ie„f„0,ri-^
WD ABO FORM 10* BBT IS APRIL •<-BSM1ABCB-4B0
I | 1 __________ 1 1 1 I
LEGEND FOR REMARKS I^CBRTIFT ar* »■
FOR TBB COMMAUUIO OBMCBR: FWT-UWBBRYICBAILB, DUB TO FAIR WBAR AID TBAR tSxjTfGfewX/'*’
R/8-UIBBIfrICBAILB, RBPORT OF SURVBT AnXftftt 19< 4 , 100 PlMti FOFMaRH____________
S/C-UIBBRVICBABLB, BTATBVBIT OF CIARBBB --------^2_________________~ ’ ?//lr fP/.t"fEZ_____
QUARTITIBB SIOWR II ’ACTIOR* COLUMR IAVB IBBI MBCBIYBD. SER-bbrvicbablb
BX8~IR BXCBBB OF AVTIORIXBD ALLOWARCBB ________ IBB________________________________________
MR -WBWQRARDDM RBCBIPT PROPBRTT* °*f* fr it ai ttt dr Hear or
«D A00 FORM 10* 44T IB &PRI1. 1B4O H-IIM1A1CI-4H
Figure zj. Receipt of Ice Manufactured at Station.
39
RECEIPT OF ICE MANUFACTURED AT STATION OR PURCHASED FROM VENDOR
Chart 7
ICE MANUFACTURED AT STATION
MEMORANDUM j J memorandum k fi memorandum k
Ob ILt v 0F !«■■■ of
REQUIREMENTS ice requirements I ’ ice requirements
whbbbbbbbhH
x -Receives and uses as “ PrePares periodically
basis for ice production aS necessa'’y, ase schedules upon est,mated '« re-
quirements. ~ Files. r . . .
- Forwards to station ice PROPERTY H---------------k^t plant. |2
TURN-IN SLIP n-------------^Forwards r—
(W D 'A ^O; porm R--------------------\V —.............■■■.............4 turn .nsup I
No. 447) > 1 PROPERTY ■■F F |
1 TURN J
- Prepares at end of - Checks against Monthly
month Abstract of Ice Issued
- Signs all copies. (see chart 15).
- Forwards copies Nos. 1 Forwards,
and 2. ■■■■■■■■■■■■■■■■■■■ BBBBBBBBgB|^B^gBBBBBgg B " K
- Retains copy No. 3 until i--------------v [T ~--- k^^"
the return of copy No. File property B property
2. TURN IN SUP | J TURN IN SUP
- Forwards copy No. 3 xaBBHBHBBBBHl t
for auditing purposes. - Prices and extends. - Verifies accuracy of
xfo k -Assigns voucher num- and signs copies Nos. 1
File^Z property ber. and 2.
TURN IN SUP _ Has requisjtjon c|erk - Forwards copy No. 1 to
wBBHBBBBBBBIM post to Consumption accounts clerk.
- Forwards copy No. 3 to Record. - Returns copy No. 2 to
station commander or — Enters in Sales Officer's station ice plant,
station fiscal officer for Account,
use of property auditor. — Files with vouchers to
- Files copy No. 2. Sales Officer's Account.
ICE PURCHASED FROM VENDOR
DELIVERY SLIP |; [2 | Retains
(furnished by ——————1gA r- ("j K
vendor) DELIVERY 7 delivery Ibbi^ delivery I"
1 sup ^B * 5 sup B 7 SUP
- Delivers ice in accord- _ Receives ice, signs , - Retains for use in pre-
ance with the terms of copies Nos. 1 and 2. paring Receiving ■ Re-
the ice contract made _ Refurns copy No. 2 to port,
through the purchasing ve’ndor.
and contracting officer. r ,
• -Forwards copy No. 1
- Forwards Delivery Slip to accounts clerk,
in two copies with each delivery of ice. Retains Il DELIVERY hl SUP ■ ’
- Retains.
40
PROPERTY TURN-IN SLIP
SUPPLY Oft CLASSIFICATION OFFICER T"-’ I
TO PACI 1 OF 1 PAOM I
--------------Sales Officer. Fort School. Va,_______________________________________vovcwbr wnbbr^M
ORGANIZATION UNIT___________________________________________________________________|
Ration Officer, Group 14 TWM «• «ir »«•»* I
SOMME I0MBICL4TUR1 g|IT QU4RTITY RII4B4S 4CTI0I ‘-----------------1
Apricots, evap. 25 lb box lb 75/
Beans, stg. No. 2 cn 15/ I
1 or 1 »»n I
Cereal, rolled oats, 20 oz pkg 5/ »«« iubbh^^^
Cornmeal, 24 oz pkg 8 S w-i» blip iobbbb |
15___________ I
Dessert Powder W/Geltr. ?
Rasnberry 5 lb co 2 / |
Pumpkin, No. 2a cn 19/^
Spaghetti, 20 lb box lb 40 S . *
1 or 1 ..... e Spinach, No. 2 cn 29 X :,1>
Thyme, pwd, 4 oz co 8 S bb-ib blip kubbb
15
4CTI0E
LECEIID FOR REMARKS I CBRTirT that th. .rtlcl.. u.t.d h.r.ln ... turn.d i„
und.r th. clrc«u*-t„ lndlca>«etin .Boarka*.
FWT-uesbrvice4BLE, our to Edik ws4R „» ,«*« '°“ *"
R/S-uesebvicbxble. report or survey 12 August ib.4 HElDKg&ZY, 1st LtT^ig. C.
S/C-UNSBRVICEABLB, STATEMENT OF CBARCBS _ ~ OrQnjfKtion Suppip QUicgr --
SER-SBRVICBABLB QUANTITIBS SHOWN lyPECTIOW COLUJWrlfrVB
EX8-IB EXCKB9 or 4UTBOEIZBD 4LL0I4ECM 12 AugUSt 19.4
I MR -HRMORmpOB RECEIPT PROPERTY*____________O.t. SnppleM hoar or ctaa'a 1 fiction 611 lea t
WD too EORB 90" 4B7IS 4PHT1. 1944 '
^■■■■■BBBBBBBiMBBr----------------—-----------■--------------------------------------------14 - M 011 4B C D - 4 Q Q
J____________________1_________________________________________II I I
LEGEND FOR REMARKS 1 C1RTIPY that th. artlcl.. u.t.d h.r.ln ar. turned in
under the circurrpettffees l"lM.CKiVl-,lln) ~[\.aarhJk* FWT-UBSERVICB4BLB, DUE TO PAIR WI4R 4KD TB4R F<>R TRR
R/S-UB8BRVICB4BLB, REPORT OE SURVEY 12 AtUgUSt 1914 ^HElD BgSfe/l^tLtTSijff C.
S/C-U1SERVICE4BLE, ST4TIMIIT or CB4R0EB P***______________ OrBan!»«tI»n Sappl, other -------
SER-SBRVIClSBLt 0U4ITITIBS *B0**"COL^ I
EXS-u excess or xutborixbd xllowaxces 12 August 19« 4
| MR ~MEM0R4HDUM RECEIPT PROPBRTY- Opta For Station SapplfSfllc.r or clac i hc.i Ion 6t hear
»D 400 PORK IO- 447 IS 4PRIL 1944 ~ . . .... . .
— ____ »4-Oil ABCD-400
. Illi
LEGEND FOR REMARKS I CKRTIFY that theartlclee U.t.d herein are turned in
under the circu^eTan^ee indicatf^/TA ■Reaavfe". F0R TH1 COMMAlUnjM^ORW: n
FWT-UN8BRVICBABLB, DUB TO FAIR WEAR AND TEAR R/8-UN8BBVICBABLB, REPORT OF SURVEY 21 A.UfflSt 19<4- IlElD BESLEa, Ifit Xt.
S/C-UBBEHVIC14BLE, 8T4TEHEET OP CB4RCES _______D*1*_________ Orfonirotlon Sappl, Qfflcor
SER-SERVICB4BIB #U4XTITI1S SIOWS IB UCTIOB* COLURE B4VB BBEE RECEIVED.
EXS-II EXCESS OP 4UTB0RIZXD 4LL0E4ECXS 19.
I MR -MEM0R4HDUM RECEIPT PROP! STY.___________ For Station Seppi,Ottlc.r or clooo 1 tlcot Ion 6tt loot
__]^_40O^ORM_IIO . 447 IS ,PRIL 1944 94 - IS OBI 4BCD-4Q0
Figure 1^. Turn-in of Excess Subsistence Supplies.
Par. 20
ABSTRACT OF EXCESS SUBSISTENCE SUPPLIES TURNED IN / / / / ' / / / / /
12 AUGUST 1944 ’ / / / //////////// / /
ITEM UNIT! I I I I I I I I I I I SALES TOTAL-
_____________________£.[__________~I_____________—zzzzzzz 44k __________________________________________________________________________________________________£m-______________________________________________/£ 2L L3-.-- —------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ —-==ZZZZZ2 k r/.J7
24-560 96ABC SALES OFFICER
Figure 15. Abstract of Excess Subsistence Supplies Turned in.
20. Turn-in of Excess Subsistence Supplies by Unit Messes
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 at their installations. Twice each month organization commanders will appoint inventorying officers to collect excesses. At the majority of stations the dates for collection will be the 12th and 27th, but collections may be made 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 that they do not require even though they may be entitled to such supplies. The inventorying officer will be responsible for making certain that excesses are turned in.
b. All unopened items of subsistence supplies in the messes of units or organizations that have
been directed to change station will be turned in to the sales officer. Items in an open or partially used condition will be delivered to the salvage officer for disposition.
c. 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 Property Turn-In Slip prepared in three copies, all copies signed. Copies Nos. 1 and 2 will be taken with the turned in supplies to the warehouse. The warehouse will receipt 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 station commander or station fiscal officer, as locally directed, for use of the auditor. 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. This abstract will be prepared in two copies. Copy No. 1 will be posted to the Daily Cumulative Summary of Field Rations Issued,as specified in chart 8 and fig. 15. Copy No. 2 will be forwarded to the station food service supervisor.
41
42
TURN IN OF EXCESS SUBSISTENCE BY A UNIT MESS
Chart 8______________
।-----------------v File
p _____k l~2---------------
HAND RECEIPT , ।--------------VWi at ______________________■■■
(Prepared locally) i HAND B^ । HAND |
RECEIP1 I, RECEIPT
- Takes inventory semi- - Signs and returns
monthly of each unit copy No. 1 to unit
mess storeroom. - Files copy No. 2 for
- Lists all subsistence sup- use in consolida-
plies found to be in ex- tion.
cess on Hand Receipt.
- Delivers supplies and
Hand Receipts to officer designated to draw rations in bulk.
File rr |
■g. HAND
Kb receipt lai
- Receives.
ci Forwards
for auditing purposes
, PROPERTY [3 IhwJI
TURN-IN SLIP [2 [2 ~|
(W.D. A.G.O. Form [1 Bl^ G Fi "K
No 447) 1 PR0PEflTY 1 PR0PERTY 1 PROPERTY Lc
N TURN IN SUP TURN IN SUP । T Tm.|N.sl|p F'le
- Prepares, consolidating - Receives supplies. - Posts to Abstract of Ex-
a supp les receive . - Signs copies Nos. 1 cess Subsistence Supplies
- Signs all copies. and 2. Turned In for the day.
- Forwards copies Nos. 1 - Forwards copy No. 1 - Files.
and 2 with supplies. to accounts clerk.
- Retains copy No. 3 until _ Returns copy No. 2.
copy No. 2 is returned. To sta,ion
food service 2 supervisor
PROPERTY ■ __
rTURN IN SLIP I 4m Py-----------------k I
OF EXCESS File I abstract of j
SUBSISTENCE L f’CESS subsistence
SUPPLIES -Receives. 1
p TURNJD IN -Forwards copy No. 3 for
(Prepared locally) ,.4.
auditing purposes. - Posts to Daily Cumulative
“Files. Summary of Field Rations
Issued to arrive at net value of field rations issued.
- Files copy No. 1 as document to support Daily Cumulative Summary of Field Rations Issued.
Forwards copy No. 2 to station food service super-
• visor.
•
Figure 16. Turn-in of Excess Subsistence Supplies by Troop Train Commander.
21. Turn-in of Excess Subsistence Supplies by Troop Train Commanders
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 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 Property 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. i 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 such officer.
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 Property Turn-In Slip will be prepared in 4 copies by this officer and distributed as in a above except that the copy No. 2 will be forwarded with the supplies to the commissary ultimately receiving them and the 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 Property Turn-In Slip (see fig. 16) 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 messes without charge and will
43
Par. 21
PROPERTY TURN-IN SLIP | [
• UFFLT 08 CLAWS!FICATIOW OFFICBB Salai V». nmi“
' oboawizatiob oa obit CLka.* /q/
FWMI Troop Train Corarander, Troop Train Main No. 9019 bbbb-iXrmp
1 2 Oranges Stock dot 2 .32 .64
2 10 bacon 10 M lb
3 6 Eggs Stock dot 6 ,49 2.94
4 5 Coffee 5 M lb
5 2 Tomatoes flC Stock can 2 .43 .86
6 20 Bread 20 S lb
7 6 Sugar 6 S lb _
e 8 Jam(opened jars 1/2 full) 8 M Jar
9 3 Cocoa (open box) 3 S lb
Tptal 4.44
Received items marked "M" Rec< ived iteffi , marke [ "3*
Ct CO. B. WISE A, TURNER
2nd Lt Inf 1st Lt. CC
Mess 0. Selvage C.
Co. A 1st Regt LtOKID FOR KIIARIR 1 £■*’>'’ “•* “• 11.... »...). ... ...... t.
FOB TBB C0BBAWBIW8 OFFICBB: FWT-DRaaaviciABLK. dob to faib wbab bid tbab R/SUHBBWTICBABLW. UFOBT OF 80BTBT ______ _____lt« _________________________________________
S/C-UBBBBTfCBABLB. 8TATBVBBT OF CBABOBS Oat.* _ ,xu. x x .. Of/J«*r
TuirnrnriTBoii rr rowm rm sm StcaiV®.
SER-bbbticbablb x. for the sales
BXB-ii bxcbbb of AOTBoaisBo allowabcbb H Aug iw 4 ^\Joa Mason 1st Lt QMC Qffiaer
MR -MBBQ8AWBOB BBC BI FT FBOFBBTT- Pt it.l/ow J.yply QfP/C.7 >f cTiwl
■» AOO FOBM WO- «4? 18 APBIL 18*4 84-SB Hl ABCB«4«8
be supported by the signature of the receiving mess officer. Items unfit for reissue or consumption will be turned in for salvage or destruction and will he supported by 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 be posted to the Consumption Record and to the Sales Qfficer’s Account as a single total as one of the months closing entries.
44
h Par. 21
PROPERTY TURN-IN SLIP I
SUPPLY OR CLASSIFICATION OFFICER __ PAOS I OF i PA0E8
To Sales Officer. Fort School, Va. --------------------
____________________ _________________________________________________________________toucber number ORGANIZATION OS URIT from Troop Train Commander, Troop Train Main No. 9019________________________________turn-ie slip number
n d NOMENCLATURE UNIT QUANTITY REMAR18 ACTION
1 2 Oranges doz
2 10 Bacon lb
3 6 Eggs do.
Coffee
5 2 Tomatoes #10 can 1
6 20 Bread lb
7 6 Sugar lb /
8 8 Ja.-rf opened jars 1/2 full) jar 1
9 3 Cocoa (open box) lb TURN-IN SLIP
PAOB | OF | PA0B8 ________________________________ VOUCNER NUMBER 903 9___________________________TURN-IN SLIP NUMBER
UNIT QUANTITT HKMAR18 ACTION
do z
lb ’ z
dot lb can lb jar LEGEND FOR REMARKS I CBRTIFT that the iHicl.i 11.ted h.r.ln are turn.d in Ik
und.r the circuaatanc. Indicated In "Raaarka*. FOR TRB COMMAND UMOMICBR: FWT-UNSKaVICFABLE. DUB TO PAIR WEAR AND TBAR Trftin
r/s-uw8bi«*icbablr. rbport of 3URTBT 11 Aug______194 4 R. uURRY,^t^t Lt. Inf. Cor.imander
3/C- UNBBRVICBABLB . STATEMENT OP CNAROBS ......"*** Z_____________C^**^!*** * ^pply pF floor ~
QUANTITIES 8B0*N 11 IMth * COLUMN NAVE BBBN RBCBIVBD. 9ER-3BRVICBABLB f°r th® 56163
EXS'IN BXCB88 OF AUTNORIBBD ALLOWANCES H Aug 194 4 MBSOn 1st Lt Officer
MR -MEMORANDUM RECEIPT PROPERTY- ^*** for 31 a 11 on Supply O f 11 c» r or cl ••• i f icat ion 0 f t jc « r
«D A00 FORM NO- 4«7 IS APRIL 1044 84 - SB OS 1ABCD-400
। 1
—I____________________I------------------------------------------------------------------------------------
LEGEND FOR REMARKS 1 CITIFY that the articles ll.t.d h.r.ln ar. turn.d In
under th. e1rcui.tane.i Indicated in ■R.aarka*. FOR TRB COMMANDING OPPICBR: FWT-UNSBRYICBABLB. DUB TO FAIR WBAR AND TBAR R/S-UNSBATICBABLB, RBPORT OF 8URVBY ____________1®4____________________________ ________________
S/C-D..«.nc...L.. or error. -------D‘iai,rir„. a..w^,,w. .
SER-8BRVICBABLR . for the sales
EX8-in bbcbss of AUTsoRixBD ALLOWANCES _____up 104 * J*ce Mason li"t Lt tytC Officer
onto for Station Supply ot floor or CloooIFIcai I an HF
| MR -MEWyRANDUM RECEIPT PROPERTY- _________________________________C
WD ABO FORM NO- 447 18 APRIL IS44 04 - 08 081ABCB-4Q0
Figure 16. Continued.
22. Turn-in of Subsistence Found at Station
‘a. When a unit has left a station and the officer inspecting the area formerly occupied by the unit finds unbroken or unopened items of subsistence supplies remaining in the area, he will prepare a Property 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 designated to draw rations in bulk to turn in unit mess excess supplies (see fig. 14).
b. The supplies will be forwarded with copies Nos. 1 and 2 to the sales commissary warehouse designated to receive such supplies. The warehouse will accept the supplies, sign copy No. 1 and forward it to the accounts clerk. The accounts clerk will have die requisition clerk enter the
turn-in in the Consumption Record. Copy No. 1 will then be assigned a voucher number, priced, extended, and entered in the Sales Officer’s Account as a receipt of supplies. Copy No. 2 will also be receipted for the supplies and returned to the inspecting officer. If the number of such transactions warrants, copy No. 1 may be abstracted and the abstract posted to the Sales Officer’s Account.
c. Upon the return of copy No. 2 which he will retain in his files, the inspecting officer will forward copy No. 3 for auditing purposes.
d. All items of subsistence supplies found by the inspecting officer in an open or partially used condition will be delivered to the salvage officer for disposition.
617085 0 - 44 -4
45
Par. 22
TURN IN OF SUBSISTENCE FOUND AT STATION
Chart 9
PROPERTY [3 k—A Forwards for
TURN-IN SLIP • n--------------------auditin9 PurP°ses IT----------------------k
(W.D., A.G.O. Form r---------------Z1 r----------------k
No. 447) S PROPERTY I PROPERTY PROPERTY |
S TURN IN SUP J TURN IN SLIP | ' TURN IN SUP |^Flle
- Prepares and signs all copies. - Receives. - Assigns voucher number.
- Forwards copies Nos. 1 and 2 - Signs both copies. - Has requisition section post
with supplies to subsistence - Returns copy No. 2. to Consumption Record,
warehouse. - Forwards copy No. 1. - Prices, extends, and totals.
- Retains copy No. 3. - Enters in Sales Officer's
Account.
- Files with vouchers to Sales
—----------------l Officer's Account.
File^ PR°PERTY -See Note.
TURN IN SUP I
- Receives.
- Forwards copy No. 3 for auditing purposes. V
- Files copy No. 2.
NOTE
Property Turn-In Slips may, if desired, be abstracted and posted monthly as a single entry to the Sales Officer's Account.
Par. 23
-----------------------------------------——-—----------1 -
PROPERTY TURN-IN SLIP unit at CLAtttrieiTioa orricu "
TO Bale. Officer, Fort School, Va. 1 or 1 *****
______________________ TOUCH* >01111* 0I04BIZ4TI01 01 OUT_______________________________________________---------------- J-/*
™°* Station Rendering Plant, Fort School, Va. Toai^hTiiir ivm*
IT<“ >00>CL4T01* OUT Q041TITT
-i°z----n,y“‘ ________________________________________2__ (XST
1 Reclaimed Edible Fat . lb 460 .of 2 2T)O
/ •
_________________i L_J_____________________ LEGEND FOR REMARKS________________________________________________________________________________I CIRTIFY that th* articles Hated herein are turned In
under the cireusetanceo indicated in >ftesarka*.
FWT-0„..t.cti>L0. 001 TO F4I* .**. *» t*4. ™
h*fo*t or io.t.t 31 Aoguot ...4 5i77'T^^:T^
S/C-U>»*»TTC»»1L1. ST4TIKXIT OT C14*01* _________________drJ.lU 11»» Sapplr ollictr"
SBR-SltVieillLO «04>TITI*B Slow* II ■4CTI01* COLUI* 1400 ini IICHVI*.
EX8-II ZXCBBS or 40T10IIHD 4LL014BCBI j 114 MZ. 1.2___
I Kit -W014100M MCQirr r*oro*TT, "jp 1
______________._ 1 ii-mohiboi-io.
Figure ty. Turn-in of Reclaimed Edible Fat.
23. Reclartiation of Edible Fat
a. The conservation and processing of excess raw fat accumulated in messes in excess of individual mess requirements will he a function performed under the direction of the food service supervisor of the station.
b. Only such raw fats as are required to produce sufficient rendered substitute for issue lard or vegetable shortening will be rendered in the messes. All other raw fats will be kept under refrigeration by the messes until the weekly collection day designated by the station commander. On that
day these raw fats will be delivered in suitable containers by each mess to the officer designated to draw rations in bulk, who will immediately deliver such fats to the rendering plant. Each delivery will be accompanied by a hand receipt in duplicate. Copy No. i will be retained by the officer designated to draw rations in bulk and copy No. 2 returned to the unit making the delivery. Containers will, if necessary, be returned by the officer designated to draw rations in bulk.
c. The rendering plant will have the unrendered fat inspected for condition by a veterinary officer, will prepare it for rendering, and perform
46
die rendering operation in accordance with approved processing methods. Sour fat and rendering by-products will be turned in to the salvage officer for disposition. The rendering plant will pack the rendered product in eight (8) pound lard tins with slip top and wire handle, obtainable by stations on requisition. Only if rendered fat will be used by large consumers (consolidated messes, bakeries, etc.) or will be surplus to station requirements, will fifty (50) pound lard tins with slip covers and carrying handles be used. Each container will be marked as to contents, weight, and lot. Requisitions for containers will be for-
warded through channels to the Subsistence Division, Office of The Quartermaster General. All rendered products will be inspected by a veterinary officer before being shipped or placed in commissary stocks.
d. When rendered product is available to be shipped or placed in commissary stocks, the rendering plant will prepare a Property Turn-In Slip in three copies, all signed by the officer in charge of the rendering plant. 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.
47
Par. 23
PROPERTY TURN-IN SLIP
8UPPLY 01 CLASSIFICATION OFFICRR *
PAOR 1 OF 1 To Sales Officer, Fort School, Va. _____-______-___.3*
____________________________________________________________________________________ TOUCH! NDNBRR ORGANIZATION OR UNIT___________________——
Station Rendering Plant, Fort School, Va. twm-m suf bobbri I
Vo’" ZEi* RORWCLRTUM URIT QUARTITY RRNARR8 ACTION "---- . L
1 Reclaimed Edible Fat lb 450
■MRS bra .IP HORBRR
CTIOR
J_____________________,________________________________________U________________
LEGEND FOR REMARKS 1 CRRTIFY that th. artlcl.. 11.tad h.r.ia ar. tura.d in
under th. circua.t.nc.. Indlcat.d in 'R.aarks'. FOR TB« COMMARDIRO 0FPICRR: „ FWT-1'NRFRVirPABI.R, OUR TO FAIR WRAR AHO TRAR V o
1/amm.mM. »R»T or rv.r.T 51 AllCWt ...4 Tnn . r,
S/C-fBRRRTICRARLR. 8TATRMRNT OF CRARORR ___________________________OrR.wjratlon Sappfy O/Fic.r
9ER-SRRVICRABLR 0UARTITIR8 8R0WH IR 'ACTIOR' COLUMN NAVR B8RN RRCRTYRD.
EXS'IN RICR88 OF AUTRORItRD ALL0»ARCR8 J I 104 X Za — *»■
MR -MtWORANDUM RRCRIPT PROPRRTT- * Pogft'a'tTon Suppl y OtrFcir^cI ••• HT^tfon
*0 A 00 FORM RO* 447 18 APRIL 1044 14 - 08081ABCB-400
*nr-1 -- * ■ ii ii __________________________________
LEGEND FOR REMARKS I CRRTIFY .that th. .rtlel.a ll.t.d h.r.ia ar. turn.d in
und.r th. clreaaatanc.a indlcat.d in ■R.aArka'. _ FOR TRR COMMA RO OFF! CR1:| 4 _
FWT-UNSRRVICFABLr, DUB TO FAIR WRAR ARD TRAR ' ZP 7 X*
R/S-URBRUV I CRARLR . RRPORT OF 3URTRY I 31 August lg4 4 Jia* J * Toole r Foreman a
S/C-UHRRRTICRABLR. 8TATRMRRT OP CRARORR Or fanitotion Supply Qfficor
SERsRRVICBABLR 0UAMTITIR8 8S0WW IN 'ACTION' COLUMN NATR BRRN RRCRIVRD.
EX S'TH RYCR88 OF AUTNORIZRD ALL0WANCR8 194
MR -MBMQRANDUM RRCRIPT PROPRRTT* Station O f f ico r or Cl ••• i f leaf ion Otf icor
WD A00 FORM NO* 447 10 APRIL 1044 84-BBO81ABCB 40B
Figure iy. Continued.
48
RECLAMATION OF EDIBLE FAT
Chart 10
Hond Receipt BA>0||,
^receipt! I, receipt
_ . , . , - Receives.
- Recedes raw fats deliv- _ Sjgns No , and
ered to him by each unit returns fQ officer de$
mess. x □ a i
ignated to draw ra-
- Prepares Hand Receipt tions in bulk.
for accumulated raw - Posts copy No. 2 to
fats. informal stock record.
- Forwards Hand Receipt - Files copy No. 2.
with raw fats to render-
ing plant.
1 HAND
File RECEIPT I M
- Files.
PROPERTY Forwards for 1 -------------
TURN-IN SLIP auditing purposes tr_____________________________________________X ____________________ +
(W.D.,A.G.O. Form 1 PROPERTY I 1 PROPERTY | 1 PROPERTY
No- 447) 1 TURN IN SLIP J 1 TURN IN SLIP TURN IN SLIP IJ
- Prepares after fats are ren- - Receives. - Receives.
dered and inspected. - Verifies and signs -Prices, extends, and
- Signs all copies. both copies. totals.
- Forwards copies Nos. 1 - Forwards copy No. 1. -Has requisition second 2 to commissary with - Returns copy No. 2 to tion post to Consump-
rendered product. rendering plant. tion Record.
-Retains copy No. 3 until -Places rendered - Assigns voucher numreturn of copy No. 2. product in stock. ber.
-See notel. - Issues rendered prod- -Enters in Sales Offi-
uct as directed to bak- cer's Account.
■y —K ery or organizations - Files with vouchers to
property | in lieu of lard or lard Sales Officer's Ac-
” TURN-IN SUP " substitutes. count.
- See notes 2 and 3.
- Receives.
-Charges out of informal stock record account.
- Forwards copy No. 3 for auditing purposes.
NOTES
1. This procedure will be used where a central meat cutting plant is operated.
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.
Pars. 23-26
i to the accounts clerk and returning copy No. 2 to the rendering plant. Upon the receipt of copy No. 2 properly receipted, the rendering plant will forward copy No. 3 for auditing purposes, and will file copy No. 2 in the records of the rendering plant.
e. 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 established by the distribution depot.
/. Where a central meat cutting plant is operated or where a procedure for the centralized rendering of excess fats has been established under the supervision of other than the food service supervisor, this supervising authority will follow the procedure outlined above for turning in the rendered product to the sales officer.
g. 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. In the event that 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 into the salvage officer for disposition in accordance with Army regulations or other War Department directives.
24. Transfer of Supplies as Directed by Higher Authority
Transfer of supplies to a station as directed by higher authority will be made on a War Department Shipping Document prepared by the shipping station in accordance with chart 20. The receiving station will process copies 3, 4, and 5 of the War Department Shipping Document in the manner shown in chart 20. If the transfer is made by government truck of the shipping commissary or by government truck of the receiving commissary, the variation in the procedure stated in the notes in chart 20 will be followed.
25. Obtaining Cash and Charge Sales Books
a. Both Cash Sales and Charge Sales Books are items of issue stocked by the post publications stock room at a station. They are serially numbered and are so accounted for on the records of the post publications stock room. When 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 and publications are requisitioned. At no time will books in excess of the requirements for the next 30 days be on hand. The sales officer will pick up sales books at the depot price in his account and account for them in a section of his monthly account.
b. The sales officer will keep all books not in use in his safe. He will also keep in his safe a memorandum list of individuals in the sales office to whom books have been issued. At the end of each business day, sales books will be collected from the individuals to whom they have been issued and will be retained in the safe overnight. At the beginning of the following business day, they will be reissued, preferably not to the same individuals who turned them in the previous evening. Each individual to whom a book is issued will be responsible for seeing that all sets of slips are complete in a book when it is received.
26. Accounting for Cash and Charge Sales Books
a. The sales officer will personally make a periodic spot comparison of the Cash Sales Slips used during a particular day, the Cash Sales Slips turned in to the cashier, the amount of the sales, and the cash receipts from sales reported on the day’s Report of Deposits. On the days that he personally does not make this check it will be made by the chief clerk. The sales officer will also periodically instruct all personnel using sales books that all voided Cash Sales Slips must be retained in the book. When a book has been completely used, a Certificate of Expenditure will be prepared, assigned the next available voucher number in sequence, and will be posted as a credit to 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. Expended sales books will be retained by the sales officer for one year or until such time as he has received a clear Certificate of Audit for all months in which the book was used, whichever period is longer. Thereafter they may be destroyed.
b. Charge and Cash Sales Books used since the last audit will be made available to the auditor. The auditor will also check the records of the post publications stock -room to determine that all books drawn by the sales officer have been properly accounted for.
49
Pars. 27-28
Chapter III
WAREHOUSE AND STORAGE OPERATION
Section I. STORAGE, PROTECTION, ARRANGEMENT, AND HANDLING OF SUBSISTENCE SUPPLIES IN THE WAREHOUSE
27. Storage
a. BROAD OBJECTIVES. The broad objectives to be sought in the storage of material may be obtained by consulting Army Service Forces Manual M 402, Depot Operations: Storage, and supplements thereto. The applicable objectives prescribed therein will be adopted by sales commissaries. These, in general, are:
(1) A careful analysis will be made of existing storage facilities to determine if space is being adequately utilized. Excess warehouses no longer required by the sales commissary will be released.
(2) Standardized stacking practices will be followed.
(3) Aisles will be limited to the minimum necessary for ready access to supplies and will be no wider than required for free and speedy movement;
(4) Supplies will be stored in rows running forward from the back of each storage space to the aisle. They will be withdrawn by rows and not by proximity to the aisle.
(5) Supplies will be stacked to facilitate inventorying. Preferably five, ten, or some multiple of two packages will be used in setting up each stack.
(6) Small items, loose supplies, and small packages will be stored in bins. These bins will be so placed as to prevent ready access thereto by other than authorized personnel.
(7) Sensitive items will be kept in a locked room.
(8) If desired by the sales officer, a locator system suited to the size of the subsistence bulk storage and as near as practical to that outlined in chapter 5, paragraph 20c, ASF Manual M 402, may be used to facilitate the location of supplies.
b. USE OF LABOR POOL. A labor pool will be established instead of assigning individual laborers to each warehouse. Supervisory personnel will be stationed at each warehouse but labor will be pooled. Except where circumstances make it impractical, subsistence supplies will be unloaded directly to their filial location in the warehouse. Double handling within the warehouse will be eliminated.
c. USE OF EXCESS STORAGE BY DEPOT. T he distribution depot supplying the station may direct, upon an allocation to it of excess storage space at the station, 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 and will be clearly marked to distinguish them as depot stocks. The same objectives will be sought in the storage of these supplies as are here outlined for the storage of items of station stock.
28. Protection
a. Protection of sales commissary supplies involves both the selection of the proper storage space to protect the supplies against deterioration—and the proper control of that space—to protect the supplies against misappropriation.
b. The protection of subsistence supplies from deterioration will normally require the use of three types of storage space: enclosed warehouse space, cooler space, and freezer space. The enclosed warehouse space must be dry, protected from rodents and vermin, and 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 wherever available. While freezing should be avoided, it does not seriously injure most items. Although the appearance of certain types of food may be ad
50
Pars. 28-30
versely affected, their food value remains unchanged. Such heated space as is available should first be used to store glass goods and canned foods. Containers of foods with a high moisture content are liable to burst if the contents expand in freezing. Precautionary measures will be taken to prevent such freezing, but unless the containers are ruptured the contents will generally be suitable for use.
c. Cooler space may also be of two types: space used for the storage of products of animal origin —items that can be stored for substantial periods at temperatures only a few degrees above freezing; and space used for products of other than animal origin—cooler space used for the storage of fruits and vegetables that can be stored for only relatively short periods, and which may, therefore, be stored at somewhat higher temperatures. Potatoes and onions which are less perishable may be stored under ordinary conditions in an enclosed warehouse provided they are protected from freezing temperatures, excessive moisture, and are so stacked as to permit a free circulation of air around each bag. Much trouble can be avoided in the cooler if one room is set aside as a wet room in which green vegetables, frequently packed with ice, are stored, and another is used as a dry room in which items, such as oranges and apples, are stored. All excessive moisture on the floor of the cooler will be promptly removed. If there is a tendency for excessive moisture to collect, supplies will be placed on dunnage above the moisture level. All mold appearing on structures, pipes, and boxes will promptly be removed and action taken to prevent its reappearance.
d. Freezer space will be used only for those items of meats and vegetables that are received in a frozen condition. Chilled meat products will only under the most exceptional circumstances he placed in a freezer. Care will be taken to prevent the accumulation of excessive ice in the freezer.
e. Further protection of subsistence supplies will be affected by regular medical inspection of food handlers as provided in current directives. Medical inspection cards will be posted in the commissary. The sales officer will also have all packages on hand examined at least once each month to make certain that the supplies contained therein arc sound and in a serviceable condition.
/. The protection of supplies from misappropriation will be best accomplished by minimizing the possibility of easy misappropriation. Ade
quate supervision of labor details, the assignment of the responsibility for locking each warehouse when supplies are not being received, stored, or issued, and the prevention of unauthorized persons from entering the warehouse unless accompanied by personnel of the commissary, will reduce misappropriation. During periods of hot weather when warehouse doors must be kept open for ventilation, gates will be placed across the doors and locked if unguarded. Small items of subsistence will not be stacked close to doors or left on the loading dock where they can be readily picked up with the items being issued. All eating in commissary warehouses will be prohibited.
29. Arrangement
a. Items of subsistence supplies will be arranged 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 and larger packages that must be opened for purposes of issue will be moved to a particular section of the warehouse where repackaging will be done. The repackaged supplies will be placed in bins in the same location as original packages of the same items.
b. Only a small section of bins in the nonperishable warehouse 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 the inspection or survey thereof. The processing of turned-in items will include their inspection for damage and such exterior cleaning as may be necessary to assure the acceptability of the items.
30. Handling Subsistence Supplies
a. To the extent possible, field ration issues will be made from the warehouse in the morning and garrison ration, officer mess, and hospital sales 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, officer mess, and hospital rations in the afternoon.
b. Three techniques of field ration issue are possible:
51
Pars. 30 - 32
(i) The withdrawal of bulk stocks to an issue point and the breaking of those bulk stocks to individual organization or group issues prior to the time of issue;
(2) The withdrawal of bulk stocks to an issue point and the breaking of those bulk stocks to individual organization or group issues by organization or group personnel picking the number of cans, cases, bottles, or packages as directed and supervised by warehouse personnel;
(3) The use of organization or group personnel supervised by warehouse personnel to pick the items for each individual issue from stacks. The station commander will prescribe whichever of these techniques enables the most economical use of personnel. Variations in the prescribed technique may be used for perishables and for garrison ration, officer mess, and hospital sales.
c. Fresh beef will always be hung and never stacked in the cooler. Cut pork products if received in cartons will not be stacked so high that the bottom row of cartons will crush or, if moisture is present, will collapse. All meat products, even if in wooden boxes, will be placed on dunnage and not directly on the floor of the cooler or freezer. Supplies stored in the freezer will be hung or stacked to permit the free circulation of air.
d. All containers (boxes, cartons, sacks, etc.) of subsistence supplies, from which only a part of the contents has been removed, should be stored in a locked room or “fenced-off area” where pilferage will not occur. Such partially filled containers should be transferred to sales store stocks if their reissue does not occur again for several days.
Section il. OPERATION OF THE SALES STORE
31. When Operated.
a. Sales stores will be operated at those stations where the operation of a sales commissary has been authorized in accordance with the provisions of this manual (see par. iA), and if so directed by the commanding officer of the installation. Such stores will be operated in accordance with the provisions of this manual. A meat market will not be operated in a sales store unless specifically authorized by the commanding general of the service command. The considerations governing the authorization of the operation of a meat market are contained in AR 30-2225 and changes thereto. Each item sold in the meat market will be
inspected as to condition by a veterinary officer before it is transferred to the meat market.
b. 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.
32. Sales Store Lay-Out and Fixtures
a. The commissary sales store will be laid out, unless existing facilities make such a lay-out impossible, in the same style as a modern chain grocery store. Ony one entrance and exit to the sales store will be provided. 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, preferably near the cashier or control machine.
b. The fixtures installed in the sales store will be of a type that can be readily cleaned and will be installed in a manner to facilitate cleaning. This requires that the fixtures be set on the floor so that there is a tight edge between the fixture and the floor, or be set at a sufficient height above the floor to permit complete cleaning underneath. Roth insect and rodent control will be considered when fixtures are installed and preventive measures will be initially taken.
c. Shelves, bins, and counters will be designed to display prices and ration point values prominently and prevent confusion as to which particular price applies to which particular 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. Due to the critical nature of the materials required for most items of commissary equipment, fixtures requisitioned will be held to the minimum required for efficient operation. Any equipment on hand that becomes surplus to requirements will be reported immediately to the service command quartermaster for proper utilization. Transfers of surplus commissary equipment will be। made between commissaries only with prior concurrence of the Office of The Quartermaster General. Requisitions for new items of equipment will be processed through the distribution depot to the Office of 1 he Quartermaster General. In order to facilitate action on these requisitions the following information must be included:
52
Pars. 32 - 34
(i) Number of individuals authorized to make purchases at the store.
(2) Number of organization accounts.
(3) Average daily sales.
(4) Dollar value of monthly sales.
Requisitions for coffee grinding machines will include, in addition, information as to the average number of pounds of coffee issued daily. Requisitions for equipment for newly established meat markets will be accompanied by a copy of the order authorizing the establishment of the meat market.
33. Sales Store Operation
a. The sales officer is charged with the responsibility of keeping an orderly and well regulated sales store. Present-day grocery store practices will be followed. Normally only self-service, except for small sensitive items, or meat market items and fresh vegetables, 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 will ‘be so placed on the shelves that identifying labels will face the customers; and 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 temperatures and scrupulously cleaned.
d. Sensitive items such as cigarettes, tobacco, etc., will not be made available for self-service. These items will be handed by the cashier, control machine operator, or specific employee, either from within a wire cage or from a rack to the purchaser.
e. The prices of all commodities will be clearly marked within easy view of all purchasers. Ration values will be plainly marked on rationed items. The monthly commissary price list showing cur
rent prices established by the distribution depot on items offered for sale will be posted on the most prominent wall, preferably near the cashier or corp trol machine operator.
f. COLLECTING RATION CURRENCY. A system will be provided for the quick collection of ration currency. If personnel is available the ration currency clerk will be stationed adjacent to the cash register. This clerk will figure the amount of ration currency due and collect it before the purchaser pays for his purchases. When such personnel is not available, the cash register operator will calculate the amount of ration currency and collect it before totaling the selling price of the purchases.
g. Stocks on shelves may frequently become depleted during business hours. When this occurs, the sales store clerk will see that such stock is immediately replaced. Entrances and exits will be plainly marked to avoid confusion among purchasers entering and leaving the store.
h. MEAT MARKET PRICES. The operation of the sales commissary meat market will be similar to that of a commercial meat market. The meat market will not be operated at a loss, but this will not be construed as justification for excessive profits. 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, and retail prices will be adjusted as required.
34. Items to be Sold
The items sold in sales stores will be limited to those authorized by AR 30-2225, “List of Subsistence Stores and Other Quartermaster Supplies Authorized for Sale”, and other current directives. While many items are enumerated in this War Department regulation, only such of these items as arc locally demanded will be kept in stock. Care will be taken to estimate consumption accurately, in order to reduce “outs” to a minimum 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 held ration menu, but which have for some reason become surplus, will be offered for sale in the sales store. Exceptional articles will be procured and sold only as provided in current War Department directives. They will never be resold at a loss to the Government, nor will they ever be
53
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surveyed. Vendors will not be permitted to place items in the sales store on consignment.
35. Who May Purchase at the Sales Store
a. Sales will be made by the sales store to organizations being subsisted on the field or garrison ration, and to station installations authorized in accordance with current War Department directives to purchase subsistence supplies from the sales store. These station installations, organizations being subsisted on the field ration, and individual purchasers will pay the purchase price plus the required ration currency for any rationed items purchased. Sales will also be made to individuals who are authorized purchasers as defined in current War Department directives. These include commissioned officers, warrant officers, and enlisted personnel of the armed services either on the active or the retired list (but not
discharged military personnel unless in an inpatient status). Such sales are authorized to be made to the foregoing for their own use or for the use 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. At those stations where authorized purchasers are not personally known to the sales officer, a locally established system of identification cards or numbers will be used.
b. Sales will also be made by the sales store to facilities of other Government departments and agencies when specifically authorized. Sales will be made at the applicable sales prices, plus the required ration currency for any rationed items sold.
56
Pars. 34-35 —
■ \ RICHMOND ARMY SERVICE FORCES DEPOT
MaLMMfMMAaaAaB subsistence price list
/ JULI-AUGUST-SEPTEMBER 1944
VALUE OF GARRISON RATION JULY 1944
(Far Posts,Camps and
Stations producing zZLLS.
majority of their white
bread.) .6031 .blO# /-----------------------------------------1
/ CURRENT PRICES "POSTED" TO THE I
(I* or rOstSa C&inps and
Stations procuring V QUARTERLY DEPOT PRICE LIST
majority of their white
bread locally.) .6131 . 11 Of
INDEI
I. Special Instructions and General Information.,.,.....Page No. 1
Improvised W. D. Form Ko. 373.?...................Page No. 2
/
II. Perishable Subsistence Section: (a) Bread......................................... .....Page No. 3
(b) Milk, Ice Cream, Ice, etc.................Page No. 3
(c) Dairy Products and Poultry................Page No. 4
(d) Fish......................................Page No. 4
!e) Fresh Fruits..............................Fogs Ko. 5
f) Fresh Vegetables.........................Page No. 6
(g) Frozen Fruits.............................Fkge No. 7
!h) Frozen Vegetables.........................Page Ko. 7
i) Meat and Meat Products...................Page Ho. 8
'Wit
III. Kon-Perishable Subsistence Section: (a) Ration and Sales Items..............................Fare Ko. 10
(b) C«n .tats Authorized f r Troop Trains........Page Ko. 23 (c) Ot.ner Resale Items.................... Page No. 24
.s.t+VH. ■•“'**♦•***
FACES 1 TO 32 DCUEI7E
RD-133
Figure i). Quarterly Depot Price List and Supplement.
Figure 19.
In all cases, sales stores furnishing subsistence supplies to facilities of other Government departments and agencies will he responsible for effecting collection for the cost of the supplies in accordance with the procedure prescribed in AR 35-880.
36. Prices Charged by the Sales Store
Subsistence supplies offered in the sales store will
Continued.
be sold at the prices at which they arc listed in the current Quarterly Depot Price List. No overhead will be charged on these sales to authorized station installations or to individuals except as provided in par. 73. The price of individual cuts sold in the meat market will be adjusted by the sales officer to preclude a loss to the Government from the operation of the meat market.
COLLEGE FOW
LIBRARY
57
Pars. 35 — 36
SUBSISTENCE PRICE LIST - RASED DOMESTIC
JULY-AUGUST - SEPTEMBER 1944
SUPPLEMENT NO. 2
CHANGES IN PRICES EFFECTIVE 1 AUGUST 1944
BAWjFjPWlJWWPJijijljBi® STOCK NO. NOMENCLATURE UNIT PRICE
2, NON-PERISHABLE SUBSISTENCE
(a) RATION AND SALES TTF.f€:
56-A-8522 Asparagus',cut #2£ cn .35 2
56-A-8528 Asparagus,cut #10 cn 1.16 r
56-A-9534 Asparagus,stalk #2 cn .24 Z
_____________________________________________________________________________—--------■---lb .07 Z .b .08Z
.b .07 Z"
PRICE LIST- RASED - JULY-AUGUST-SEPTE’ 'EER 1944 :n ,52Z
STOCK-ND NOEEFCLATUEE nWT QUANTITY ’!0;-EY PRICE :«
STOCK? ND. NOMjJ.CLATUKE ISSUED VALUE JULY AUG SEPT
-----........................................................................ rr .70 >z
III. NON-PERISHABLE SUBSISTENCE
(a) RATION AND SALES ITEIIp-8 -til 2.75 Z
56-A-980 Allspice,grnd.4-oz co .10 :n ,08 Z
56-A-1010 Allspice,whole,4-oz co .10 ,b . 14^
56-A Apples,20-oz (303 Tall) cn .16 I:
56-A-3097 Apples #2-1- cn ,16 o .82 S
56-A-3100(R)Apples, #10 cn .68 . o 1.58 Z
Evap,boxed lb .35 .81Z
Jr .13 1.56Z
^LM|dMHaai3||MHM|KMHHH|H^Kutter,2-lb’ .16
,#2-^ cn .15 Hs
-a . ■Rutter,#10 cn .47 o .93 Z^
^^5o-A-601^^Ap^Esauce, #2 cn .08 o .44 Z'
56-A-6030 Applesauce, #10 cn .47 o .87 S'
56-A-6360 Apricots, #2$ cn .19 0 .91 S'
56-A-6370 Apricots, #10 er. .67 o .871/
56-A-7000 Apricots,Evap,
25-lb box lb .21 ?r 1.49 Z'
56-A-7300 Apricots,Pie #10 cn .70
56-A-8518 Asparagus,cut #2 cn .21
56-A-8522 Asparagus, cut #2-^ cn._________________.96- tl .13 Z-
56-A-8528 Asparagus,cut #16 cn_________________ Inlw /•/£
56-A-9534 Asparagus,stalk #2 cn jjy n ,48-
56-0-1290 Barley,Pearl,1-lb pkg .06
56-B Barley,Pearl (100-lb lb .06
56-B-1475 Bay Leaves,whole, 4-o z cd .11
56-B-1895 Bea ns,dry,blackeye lb ,06
56-B-1925 Beans,dry,lima lb ,06 - ... -----
M5 ^JdryJr^Wr^lb ZZj£ / CURRENT PRICES "POSTED” TO THE I
56-B-1995(R)Beans,dry,white lb ________________-.06 07 V QUARTERLY DEPOT PRICE LIST
56-B-3630 Beans,lima, #2 cn .12
56-B-3640 Beans,lias, #10 cn .58
56-B-45OO Beans,String,#2 cn .16
56-B-45O3 Beans,String,#2-^ cn .12 •
56-B-4540(R)Beans,String,#10 cn _________________tiff
56-B-5842-66Beans,W/P Ton Sauce
#300(13i-oz) cn .06
56-B-5847 Beans,W/P Ton Sauce
#303 (16-oz) cn .08
56-B-585O Beans,W/Pork #2-£ cn .10
56-B-5895 Beans,W/P Tom.Sauce
#5 (3-lb 9-oz) cn .18
(R) Indicates a component of the garrison ration
Par. 37
SALES COMMISSARY FORT SCHOOL, VA.
SUBSISTENCE PRICE LIST AUGUST 1944
1. Sales to organisations are made under the procedures outlined in Poet-Regulations, Fort School, Va.
2. Sales to individuals authorized to purcnase subsistence and other quartermaster supnlies will be governed by the following procedure.
COVER SHEET
a. Cash.—All military personnel on active duty; all retired military personnel, and other indiviouals, 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 THE UNITED STATES, and currency, are acceptable for subsistence purchased.
b. Charge.—No charge sales will be made to individuals.
Purchases.—All individuals are reminded that sales are authorized for their own use or for the use of dependent member. of t.hair fam4 Hee Tar 33^2593) ------------------------------
d. Sales Hours.—From 8:00 A.M. to 11:50 A.M. daily, except Sunday., holidays, and the last business day of each month.
9. 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 oe made after items are removed from the sales store.
&•
~sal98 °f subsi»tence items to authorized individuals field ratin’?/ dI«tl“P‘l«hed from issue, to organisations on the field ration and sales to organization, being subsisted on the garrl-cedurL ’ b’ SUb>Ct t0 'St‘bli8had OP* regulation, and pro-
Sales Officer
Figure 20. Sales Commissary Price List.
37. Preparation of Sales Commissary Price List
a. The sales officer will abstract from the Quarterly Depot Price List and supplements thereto all items that are stocked for sale in the sales commissary and the sales store. This list will then be reproduced in sufficient copies to post one copy in the sales store and to supply 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 will also be sent to the station commander and to the fiscal officer of the station. The station commander will appoint an officer to check the prices on the sales commissary price list against the Quarterly Depot Price List and against the prices posted 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 fig. 20. This title page will outline both War Department and local regulations pertaining to sales. It will list the rules governing organization and individual purchases, terms of sale, store hours, rationing requirements, policy on telephone orders, delivery restrictions, rectifying errors, etc.
c. The sales commissary price list will arrange the articles stocked for sale in double columns according to proper nomenclature. After the nomenclature of each item, the unit of measure 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.
58
Pars. 37-38
PRICE LIST OF SUBSISTENCE STORES FOR MONTH OF AUGUST 1944 Value of Gtrrlion Ration for month of August 1944 - t .6108 AMMONIA, Household, Varick, Qt. Btl .09 CEREAL, Wheat Flakes, 8 ox. Pkg .10 Anonia, Household, Parsons ,Qt.Btl .16 Wheat Bran(All Bran) Issue,l#Pkg .14 Pep, Whole Wheat Flakes, 8 ox.Pkg.08 APPLES, #10 Can .68 CHEESE, Amer. Grated, BordenM os .15 APPLEBUTTER, 28 ox. Jar .15 Velvetta, Krafts, 1/2# Pkg .19 Wej-Cuts , Bordens, 6 os. Pkg .17 APPLESAUCE, #2 Can .08 Cheese, Amer. Bordens, 1/2# Pkg .19 Applesauce. #10 Can .47 CHERRIES Maraschino, Prem,8oxBtl .20 APRICOTS, #2 1/2 Can .19 Sweet, #10 Can .90 BACON, Sliced, 1# Lb .SI CHOCOLATE, BakingMersheys .BosPkg .11
Limadry " ' Lb .06 Chelsea Ctn 1.21 1.1m , #2 Can .12 Chesterfield Ctn 1.20 Lima, #10 Can .58 Luoky Strike Ctn 1.20 Navy, white, dry Lb .07 Old Gold Ctn 1.20 String, #2 Can .10 Philip Morri* Ctn 1.20 String, #2 1/2 Can .12 Raleigh (Plain or tipped) Ctn 1.20 String, Cut, #10 Can .52 COCOA, 6# (R) Can .43 BEETS, #2 1/2 Can .10 Cocoa, 1# Pkg .09 Beet*, #10 Can .36 COCOA MILK BEVERAGE BEVERAGE CRYSTALS Dari-Rioh, 18 ox. Jar .18 Grape, 10-3/4 ox. Ctn 1.54 Ovaltine, 8 ox. Can .28 Lemon, 10-3/4 ox. Ctn 1.54 Toddy, 12 os. Tin .07 BOUILLON CUBES, Prom, 3/4 ox. Tin .06 COFFEE, Iiiue, RAG (R) Lb .19 Chase A Sanborn, 1# Pkg .27 BREAD, Issue, 20 ox. Plain Loaf .06 Maxwell House, 1# Jar .29 Issue, 20 ox. Raisin Loaf .08 Wilkin*, 1# Pkg .27 Issue, 20 os. Whole Wheat Loaf .05 CORN, Cream Style, #2 (R) Can .10 CATSUP, Issue, 14 ox. Btl .13 Whole Grain, #2 Can .10 Cataup, Issue, #10 Can .81 CORNMEAL. 24 os. Pkg .07 CEREAL, All Bran .Kelloggs, lOos Pkg .10 Cornflakes, 11 ox. Pkg .07 CORNSTARCH, 1# Pkg .04 Coraflskes, 200'* Pkg .01 Grapenut*. 12 os. Pkg .12 CRACKERS, Oyster Lb .13 Whole Wheat, 22 ox. Pkg .07 Soda, 1# (Issue) Pkg .12 Oats Rolled, 20 os. Pkg .10 Soda. 2# Pkg .18 Oats Rolled, 66 os. Pkg .22 \ Oatmeal.Gerbers.Strained, 8 ox Pkg .10 CRACKERMEAL, N.B.C., 10 os. Pkg .08 Instant Postum, 8 os. Can .34 Pablum, 18 os. Pkg .26 CRACKERS A COOKIES Puffed Wheat, 4 os. Pkg .08 Aastd. N.B.C. Pkg .08 Rice Krispiee, Kellogg* ,6 1/2 osPkg .10 English Style, Asstd. Pkg .29 Shredded Wheat, 12 ox. Pkg .09 Fig Newtons, 7-3/4 ox. Pkg .11 Wheat, Uncooked, 26 ox. Pkg .12 Graham, N.B.C. 1# Pkg .16 Wheaties, 200's, Indiv. Pkg .01 Nabisco, Asstd. N.B.C. Pkg .12 1 FIRST PAGE OF PRICES
Figure 20. Continued.
d. If desired by the station commander, the sales officer may request such additional copies of the Quarterly Depot Price List and supplements thereto as are -required for distribution and use as the station price list. When the Quarterly Depot Price List is so used, no station price list will be prepared. Instructions for posting supplements to the Quarterly Depot Price List will be given to affected station agencies at the time the Quarterly Depot Price List is distributed. These instructions should also clearly state that the appearance of an item on the Quarterly Depot Price List does not imply that the item is or will be available at the station. If the work involved is not excessive, the sales officer may rule out the items on the Quarterly Depot Price List that the station will not stock.
38. Processing Transactions of the Sales Store
a. PROVISION OF 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 the authority to obtain on Memorandum Receipt from the disbursing officer not in excess of $200 per control machine, cash register, or cash drawer operated. Although a fund of $200 per control machine, cash register, or cash drawer is authorized, the sales officer will not obtain a fund of this size unless necessary for efficient operation.
b. PROCESSING OF CASH AND CHARGE SALES. The processing of cash and charge sales made by the sales store will be in accordance with the procedures prescribed in Chapter IV, Section IV.
59
Pars. 39-41
Chapter IV
DISPOSITION OF SUBSISTENCE SUPPLIES
39. General
The subsistence supplies for which the sales officer is accountable will generally be disposed of either by their issue as field rations; their sale to organizations being subsisted on the garrison ration, officers’ messes, or the hospital; their sale through the sales store to authorized station installatoins or individual purchasers; their issue as one of the special types of issue including troop train issue which the sales officer is authorized to make; or their transfer to another station or to depot accountability as directed by higher authority.
Section I. ISSUE OF FIELD RATIONS
40. Issue of Field Rations A or B
As defined in Chapter II, Section i, paragraph ya, a field ration is a stipulated quantity of individual foods for the subsistence of one person for one day as provided in the Quartermaster General Master Menu after local revision and service command approval. Field rations A and B are composed of essentially 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 materially 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 operation 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 ex
60
pected to attend a mess, less prescribed percentage deductions made by higher headquarters on the Consolidated Ration Request.
41. To Whom Issues are Made
The number of issues made by sales officers will be held to the absolute minimum. Field rations will be distributed in bulk as follows:
a. To the division quartermaster for divisions and attached units.
b. To the ration officer appointed by the commanding officer of the headquarters under "which nondivisional units and the headquarters' detachment operate. If nondivisional units are not operating under a headquarters, the senior commanding officer of such units will appoint an officer to draw rations in bulk for all such units. In instances where such troops are equivalent to more than a group or regiment (three battalions) one officer may be appointed to draw rations for each such regiment or group. In all instances, however, the number of officers appointed to draw rations for nondivisional units will be held to a minimum.
c. To the ration officer appointed by the station commander for station complement troops.
d. To the ration officer or officers appointed by the commanding officer of a training center or school. 1 he number of such officers will be held to a minimum and no officer will be appointed to draw rations for an organization smaller than the equivalent of a regiment (three battalions).
e. Officers appointed to draw rations 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.
Par. 42
CONSOLIDATED RATION REQUEST FORT SCHOOL, VA.
ORGANIZATION! 1000th Inf. Div. RATION
Estimated number of rations required (basis for issue of "unit items" commonly-referred to as "each items" of the menu)
Adjustments
Percentage deductions
Adjustment for prior over issues
Net adjustment
Net number of rations to be
issued for consumption on 20 Aug. 44
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
Signature Name and rank Title
REQUEST DATE! 17 Aug. 44
RATIONS
15,173
!b3
10
/73
15,000
MEALS MONEY VALUE
410 ♦102.50
H. B. KALE, Lt. Co: Div. Quartermaster
Figure 21. Consolidated Ration Request.
42. Preparation and Use of Consolidated Ration Request in the Issuing of Field Rations
a. USE BY SALES COMMISSARY. The sales officer, as directed by the station commander, will publish each month a schedule of issues stating date on which strength return will be based, the time the ration request will be submitted, the date of drawing rations, the date of consumption, and the ration interval. This schedule will also include a statement of the days of double issue. The issue clerk at the sales commissary will receive the Consolidated Ration Requests from the consolidating headquarters and will enter the name of the organization and the net number of rations required on a Field Ration Issue Slip prepared
for each point of issue. The allowance column of the Field Ration Issue Slip will be computed by multiplying the number of rations by the item allowance per too men, pointed off two decimal places. If the amounts to the right of the decimal point are less than .5, they will be dropped; if .5 or more, they will be raised to the next whole figure. The resulting quantities will be entered in the allowance column. Consolidated Ration Requests will be filed by dates and will be destroyed one month after a clear Certificate of Audit of the Sales Officer’s Account has been approved by service command headquarters.
(1) When, as described in b below, issues on a meal basis have been authorized, the Consolidated Ration Request for issues on a meal basis (fig. 22)
61
617086 0- 44-5
Par. 42
CONSOLIDATED RATION REQUEST FORT SCHOOL, VA.
ORGANIZATION: Group 10 Consolidated Mess RATION REQUEST DATE: 17 Aug. 44
FOR USE BY ORGANIZATIONS AUTHORIZED TO BE ISSUED RATIONS ON A MEAL BASIS
Estimated number of MEALS required
(basis for issue of "unit items" commonly referred to as "each items" of the menu)
Adjustments
Percentage deductions
Adjustment for prior overissues
Net adjustment
Net number of MEALS to be
issued for consumption on 20 Aug. 44
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
Signature Name and r Title
MEALS
BKFT DIN SUP
752 14 78 987
23 103 30
5 12 8
28 115 38
724 1363 949
MEALS MONEY VALUE
72 $ 18.00
F. GARDNER, Maj. QMC OIC. Unit Tne: Center
Figure 22.
Consolidated Ration Request
will be used. Except for such instances the usual Consolidated Ration Request form (fig. 21) will be used.
b. ISSUES ON A MEAL BASIS. Where the numbers present for the different meals of a day are entirely disproportionate, the commanding general of the air force, service command, or department concerned may authorize issues to be made on a meal basis. When issues are made on a meal basis, the number of rations issued will be determined by dividing the total number of meals by three.
(1) Whenever issues are authorized to be made on a meal basis, the percentage deductions required by current War Department directives will
When Issue on a Meal Basis is Authorized.
be applied against the number present for each meal instead of against the average daily attendance at meals.
c. USE BY NEWLY ARRIVED ORGANIZATIONS. The commanding officer of the station will prescribe which of the methods prescribed in par. 41 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 a copy of the schedule referred to in a above and be informed of the time and place for the ration detail to draw rations. The sales officer will also advise the post food service supervisor of the arrival of each new unit or organization.
4; Is: Ft
wi re) w; co Iss on frt to at al wi co iss iss th< dr, of Iss of pn tio iss.
Pa m< the Mi m; Fi in to act pa wi sul or cu rat
< fre of Su sal Ra Ra the du cal
62
Par. 43
43. Preparation and Use of Field Ration Issue Slip and Memorandum of
Field Ration Issue
a. The Field Ration Issue Slip (see fig. 23) will be prepared by the issue clerk on a locally reproduced form for each day’s issue from each warehouse and the bakery. On those days when condiments are issued, an additional Field Ration Issue Slip will be prepared for condiment issues only. If several issues are made simultaneously from each warehouse, a sufficient number of copies to enable the making of the simultaneous issues at each warehouse will be prepared. In addition, a Memorandum of Field Ration Issue (see fig. 25) will be prepared on a locally reproduced form, one copy for each organization or group to which an issue of field rations and, if condiments are being issued, an issue of condiments is to be made. In those instances where an organization or group draws simultaneously from more than one point of issue, separate Memorandums of Field Ration Issue, one copy, will be prepared, for each point of issue. Additional blank copies will also be prepared by the commissary for each organization or group for use when breaking down an issue to its components or to individual messes.
b. In those instances where the issue of all, or part, of the field ration for use on several succeeding days is made on one day, alternate forms of the Field Ration Issue Slip (see fig. 24) and the Memorandum of Field Ration Issue (see fig. 26) may be used instead of a slip for each day. The Field Ration Issue Slip will be prepared sufficiently in advance of issue date to enable the warehouses to arrange for the issue of the ration components according to one of the methods prescribed in par. 30A The Memorandum of Field Ration Issue will be prepared and supplied to organizations sufficiently in advance to enable each organization or group to which an issue will be made to calculate all breakdowns prior to the receipt of the ration.
c. The number of rations due will be obtained from the Consolidated Ration Requests. The list of items to be issued will be taken from the menu. Substitutions when required will be made by the sales officer prior to the preparation of the Field Ration Issue Slips and the Memorandums of Field Ration Issue. The issue clerk will calculate from the allowance stated on the menu the quantities due for each organization and will- record such calculations on the Field Ration Issue Slip.
d. The warehouse will insert the quantities is
sued in the appropriate box on the Field Ration Issue Slip and instruct the representative of the organization or group receiving rations to make a similar entry on the appropriate line on the Memorandum of Field Ration Issue. Each warehouse will obtain the signature of the authorized representative of each organization or group for the items received.
e. Changes in the menu will be listed at the bottom of the Menlorandum of Field Ration Issue or, if numerous, on the back. Only in exceptional cases, when the changes are so numerous as to make such listing uneconomical, will a menu change sheet be prepared.
f. After all organizations have drawn rations, the Field Ration Issue Slips will be forwarded to the accounts clerk who will total the amount of each item issued, enter the unit price, and calculate the money value. If issues are made to small groups, or if available units of items of issue are so large that a record of over and under issues of particular items of supplies must be maintained to prevent inequities of issues, the Field Ration Issue Slips will be forwarded to the issue clerk for posting to an informal over and short supply record to be used as necessary to adjust future issues of these items of supplies. Upon return, the total money value of the day’s issues will be posted to the Daily Cumulative Summary of Field Rations Issued.
g. The designs of the Field Ration Issue Slip and the Memorandum of Field Ration Issue as illustrated in this manual are not mandatory. Sales officers are authorized to develop different designs of these two forms if they so desire. However, all changes in design will maintain the integrity of these forms; namely, that the abstract of issues will be prepared, and signed at the warehouse by the individual receiving the issue, and that only one copy of the Memorandum of Field Ration Issue will be delivered to a drawing organization or group unless that organization or group draws simultaneously from several points of issue. If this circumstance exists, only one copy will be supplied for each point of issue.
h. Emergency and special field ration issues will be made on locally prepared hand receipts. Such hand receipts, however, will be attached to the Field Ration Issue Slip of the day on which such issues were made and the money value thereof will be added to the value of the issues of that day.
/. Station commanders are authorized to direct
63
Par. 43
ACTUAL SIZE OF THIS FORM IS 8 x 10' ?' SIZE MAY BE VARIED TO MEET LOCAL REQUIREMENTS
FIELD RATION ISSUE SLIP
NONPERISHABLE WAREHOUSE
8/19/44 8/20/44 ISSUE CONSUMPTION DATE DATE 1000th INF. DIV. GROUP 14 OCS REGT 2099 STA COMP APPROVED BYs - SAL^ITOF'AcfR
RATIONS DUE 01 RATIO REQUEST 15000 3000 poo ? QQ
ITEMS w ALLOW ISSUE ALLOW I SSUE ALLOW ISSUE ALLOW ISSUE AUOW ISSUE ALLOW ISSUE TOTAL TO TA AM0U1 L T
Appricota, eeap lb 2 300 40 J* 20 16 15 Voo xs /to ^0
Beana.laaue dl^^ lb 8 1200 Ho6 160 / Lo 80 64 bS / 5 o5 •<. fr Jo
Cereal,dry Ind pki 60 1000 T»oo 1200 /loo 600 boo 480 ffo U.ZSo 01 115 bo
Coffee, RAC lb 6 BOO foo 120 Ho 60 48 5° / /3o /f 70
Marealede 2 J? 600 6ffG 80 to 40 W 32 32 7-32 XS /Sil tf
Mayonnai ae K*1 i 76 75 10 /o 5 4 H 11 / 31 HI of
Mllk.eeap 14$ot can 16 MOO 2foo 320 Jio 160 128 /ii 300t 01 ?7O 72
Peaches,evap lb 2 300 40 5° 20 15 16 15 io 0 17 109 00
Prunea.evap iS-Uia lb 2 300 3»o 40 20 15 16 /b 3lS sjr /& 1 /s to 00
Raialna tsJbbn lb 1 150 /S» 20 a 10 /•/ 8 7 t/i /So (Q . S zr y* 00
. frtnu1atxl Iti l#i 2437 zw 32 325 162 130 /3O 30S9 of /si 70
Sugar, powdered lb 2 SOP 3oo 46 90 26 29 Iff /b 376 07 26 31
Toaatoea, No. 10 cn 3 450 ysc 6C 60 30 30 24 29 zyz 51
QUANTITIES LISTED IN ISSUE uV1 COLUMN HAVE BEEN RECEIVED Ay )/' / / GRAND TOTAL vz// lildL
IF DAILY ISSUES ARE MADE ON A MEAL BASIS, TOTAL ITEM ALLOWANCES BASED ON THE MENU AND PER MEAL REQUIREMENTS AS STATED ON CONSOLIDATED RATION REQUESTS SUMMARIZED AND ENTERED AS ILLUSTRATED.
Figure 2j. Field Ration Issue Slip —Single Issue Form.
issues of ice to organizations being subsisted on the field ration in such quantities as are required. The allowance prescribed in paragraph 5, AR 30-2280, will be used as a guide for such issues but may be increased or decreased when considered necessary or desirable by the station commander due to climatic or other local conditions. Such issues arc not cumulative and no settlement is required for over issues. The procedure for the issue of ice is prescribed in chart 15.
GROUP 10 L CONSOL. >
MESS ■
rtv-y/^r
ALLOW ISSUE
—™
434 ifo
63 b*
I 29 *7
5 -T
184 //y
15
___15
) 152 /5° I
/ 19 ■
I |
64
8/19/44 NONPERISHABLE WAREHOUSE, FORT SCHOOL, VA. APPROVED BY:
ISSUE DATE | 2099 Sta Co«p
FIELD RATION ISSUE SLIP 8/19/44 NONPERISHABLE WAREHOUSE, FORT SCHOOL,VA. £1ju2 1 rfr APPROVED RY?
ISSUE DATE 1000th Inf Div Group 14 OCS Regt. CbLSam
CONSUMPTION DATES 8/20 8/21 8/22 ALLOW ISSUED 8/20 8/21 8/22 ALLOW. ISSUED 8/20 8/21 8/22 ALLOW. ISSUED nt of/icer
-8ATI0B STBB8GTH ITEMS UNIT 15000 15166 15060 2000 1900 2000 1000 950 1000 TOTAL ISSUED UNIT TOTAL AMOUNT
Apricots, evap lb 300 300 300 40 40 So 20 20 25 915 IH 93 7S
Beane, issue. dry, whit« lb 1200 1200 7200 160 160 760 80 80 to 7990 IH bit HO
Cereal, dry Ind Pk8 9000 9060 9000 27060 27O6A 1200 1140 1200 3540 3590 600 570 600 1770 7770 32370 IH
Cocoa, 5-lb can lb 375 375 50 50 5n b al b b ;al b b b ar ar Lb Lb >kg b b b b b b b n b a a a b b b rs b oh b 19 10 65 10 17 1/2 25 16 10 3 1/4 7 5 1/2 16 1/4 2 4 30 28 60 8 20 1/2 3 20 90 60 5 2 8 1//OO 75 MJ37 300 600 qooo tioo H6O Page 16 50 4 3/4 25 17 7 3 1/4 1/4 4 1/2 16 1/2 1 50 6 1/2 60 10 20 2 3 5 100 12 40 3 25 2 1 of 2 1567 33 6$O V/»3ai«CW): Additions No-...". Deductions No- ~..
1 GARRISON FILIPINO TRAVEL FIELD
Rations Required; No. 1,385 No- NONE No- NONE No’ NONE
I Certify jfcat this Ration Return is correct. Approved: By order of D.D.HAYES, Col. Inf.,
JRkAkHEHUHRSQH*. IAk G.0.K AG ...
Commanding 8.42n.d..A.e.8»..S.q .111.1________________________________________
ISSUANCE or QUANTITY SHOWN IN "QU ANTITY REQUESTED" COLUMN FOR THE COMMANDING OFFICER IS AUTHORIZED. ITEMS MARKED "DUE OUT" wI LL.B E ORDERED AND .
21 August!9.-4 H. C. Nelaon, Capt. Inf. C.O. WHFN RECEIVED ORGANIZATION WILL BE NOTIFIED. -----TT8r--- ---------------I------------
______PATE__________ORC AR I ZAT I OR SlfFFLY OFFICER QUANTITIES SHOWN IN "ACTION" COLUMN HAVE BEEN RECEIVED.
__________________________________________ 19u rrir »0FF|CE»_____________________________DATE authorized representative
V.D..A.G.O. FORM HO. ««« 15 April IW 2.-PUB6Y-BOO
Figure jo. Issue of Special Types of Rations.
Pars. 50 — 51
—1
PROPERTY ISSUE SLIP WTfflTIl
SUFPLY OFFICER ——————y——————————
T0 TYPE 0F ,SSUE PAGE ! or J PAGES
3tle» Officer, Fort School, V*._________________Leplace-1 memo pouche» 7uVbe1 ~
ORGANIZATION OR UNIT INITIAL .£.7 RECEIPT /Y° I
FOR ISSUE^lie HUMBER
Co. A, 1st M.P. Bn., Fort School, Va. 5 ■--------l
'ntoe“ humber I ’ homemclature I UH 1T zSALiSS .’eouVstVo ■*»*«* II — I
w0-____* l‘u“IIE* |__________________________ aucwhct ISSUWD PRICE l>E<)UESTEI) AMOUNT
Dog Food y
Rations Type C (Damaged) ea 10 /& •'3
■ages . I
~r
1--------b
11 ______________________________1 pages
IB ER
NUMBER
7T TOTAL" ;0 AMOUNT
ISSUANCE OF QUANTITY SHOWN I N " qMW¥?Y D " COLUMN FOR THE COMMANDING OFF IDER
IS AUTHORIZED. ITEMS MARKED "DUE OUT" w I LL B E ORDERED AND C\X* fl
IB Aw^iiat19<* 4 K. T. Raed-1 at. Lt.< M.P*
WHEN RECEIVED ORGANIZATION WILL BE NOTIFIED. BATE ON < A NilAT I ON S If PPL Y OFFICER
- QUANTITIES SHOWN IN MBUMD COLUMN HAVE BEEN RECEIVED. I
0 i X) /?
18 Aug, w 4 C.H.SCRUGGS, Cap^ZQMC Sales O./ti dUA' H JUM' *3■ I
OATE_______FOR STATION SUPPLY OFFICER_i__0*y_____________AUTHORIZED RE PRESt NTiy I VE
W.D..A.G.O. FORM NO. 446 April 19uu 34-00307-300
•ISSUANCE OF QUANTITY SHOWN IN"Q‘W?iA¥fY MlJfWfto" COLUMN FOR THE COMMANDING OFFICER
IS AUTHORIZED. ITEMS MARKED "OUE OUT" WI LL BE ORDERED ANO , ^/, /[ n
18 August ^4 s, T. He.d, lit Lt. -___
WHEN RECElVFn ORGANIZATION WILL BE NOTIFIED. DATE C16 ANIZAT I ON SUPPLY OFFICER
quantities shown ■■ ISSUBB COLUMN HAVE BEEN RECEIVED. II I ■
18 Aug. W4 C.H.SCRUGGS,Capt. QMC Sales O.w DATE FOR STATIOR SUPPLY OFFICER BATE AUTHORIZED REPRESENTATIVE
W.D.,4.6.0. FORM HO. S»4 1, April 19HH a.-ooaBv-aoo
1 II । .llllll______________________________
ISSUANCE OF QUANTITY SHOWN IN "QUANTITY REQUESTED" COLUMN FOR THE COMMANDING OFF'CE*
IS AUTHORIZED. ITEMS MARKED "DUE OUT" WILL BEOROERED AND
18 Augustin4 E. T. Reed, 1st Lt. M.P.
WHEN RECEIVED ORGANIZATION WILL BE NOTIFIED. ^77 ~F#GAn7zAT I ON StfPPLY OFFICER
QUANTITIES SHOWN in "t*MW**COLUMN HAVE BEEN RECFIVFD.
19N L9U ■>
DATE FOR STATION SUPPLY OFFICER O»TE .AUTHORIZED REPRESENTATIVE
W.D..A.G.O. FORM NO. 446 15 April 19‘F‘F 34-BU307-3OO
Figure 31. Special Issue by the Sales Commisary.
prepared assorted biscuits, beverage, a sweet (candy, chocolate bar or fruit bar), gum or cigarettes.
(4) Field Ration D—An emergency ration of three specially prepared and individually wrapped 4-ounce chocolate bars packed in a carton. This ration is issued as a supplement to other rations or in emergencies where no other ration is feasible.
c. 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 requisition on the distribution depot and will be issued by the commis
sary on a Property Issue Slip, prepared as illustrated in fig. 30. The money value of such rations will be extended at the prices shown on the Quarterly Depot Price List. The issue slip will be assigned a voucher number and the value of the issue will be posted as a credit to the Sales Officer’s Account. An abstract of all special types of field rations issued will be maintained and at the end of the month transcribed to the Monthly Commissary Operating Statement.
51. Other Special Issues
a. Issues of toilet articles will be made by the
79
Chart 14
SPECIAL ISSUES BY SALES COMMISSARY
(SEE NOTES)
FORM
REQUISITIONING ORGANIZATION
SALES COMMISSARY
OFFICE SECTION
ISSUE CLERK
ACCOUNTS CLERK
WAREHOUSE SECTION
PROPERTY ISSUE SLIP (WD., A.G.O. Form
No. 446)
- Prepares.
- Signs copies Nos. 1 and 2.
- Forwards copies Nos. 1 and 2.
- Retains copy No. 3 until copy No. 2 is returned.
- Receives.
- Checks for availability.
- Approves for issue.
- Forwards.
File 2 PROPERTY b BMMMMMMMMMMM KMOMaiMmMMMMi MM ___________________b (
ISSUE SLIP J I PROPERTY
MMMMmI Fi h j 1 ISSUE Si If
PROPERTY I HMM
- Receives. ISSUE SUp ■ ’
^^mh^^mmmI
- Destroys copy No. 3.
File
- Receives.
- Receives.
Prices, extends, and totals.
Assigns voucher number.
Enters in Sales Officer's Account.
Files with vouchers to Sales Officer's Account.
-Issues supplies..
- Obtains signature of authorized representative on copy No. 1.
- Forwards copy No. 1.
- Returns copy No. 2 with supplies.
NOTES
1. This procedure will be used when issues are made of C, D, K, 10-in-l, or other small group, individual, and emergency rations.
2. Issue of toilet articles will be made by the station quartermaster. (See par. 14, AR 35-6560, and par. 8, AR 600-375.) However, if such supplies are not available in quartermaster stock, it may be necessary for sales officer-s to effect the issue.
3. Issues of food for war dogs will be made by the post quartermaster. Subsistence supplies will be issued by sales commissaries as food for war dogs only under emergency circumstances when supplies are unobtainable from depots on requisition and local conditions preclude direct purchase from local sources.
4. Flour for target paste will be issued by the sales officer if requested. Damaged stock, if any is on hand, will be issued for this purpose.
5. Paper cups, plates, forks and spoons authorized for issue in the troop train ration will be issued by the sales officer as part of the troop train ration.
80
Retains
3 hlJT
1 P ™^ER?Y P ?R0PfZ’ pr"
\ ,SSUE $UP
Pars. 51-52
ICE ISSUE SUP
FORT SCHOOL, VA.
ABSTRACT OF ICE ISSUED ICE WAREHOUSE
FORT SCHOOL, VA.
Issue Date Unit
ORGANIZATION ALLOWANCE ISSUED REC'D
/r<2 ___Z^o 7/3
/? 20 Zo
/o /e>
_______3_________8 TA<
<________S3&L
S^T-f I // M2
TOs THE SALES OFFICER FORT SCHOOL, VA.
Total quantity of ice issued during the month to August (per attached ice issue slips)
Total value of ice sold during the month of August (per attached cash
31 Augus t 1944 Date
Quantity Issued
5,666 1/2
sales slips)
ORIGINAL DOCUMENTS OF ISSUE ATTACHED TO COPY NO 1. PREPARED IN -TWO COPIES
5,666 1/2 owt
Elmer Jackson
F or eman Ice Warehouse
Sales
Price
,18
111.40
Amount
Expended
Jl ,019.96
the quantity
I certify that above as issued was issued within the prescribed allowances.
of ice shown
31 August 1944 Date
TOTAL .______ZZ±____________
C. H. SCRUGGS*
Capt. QMC Sales Officer
Voucher No
Figure 32. Ice Issue Slip.
Figure 33. Abstract of Ice Issue.
station quartermaster. (See par. 14, AR 35-6560, and par. 8, AR 600-375). However, if such supplies are not available in quartermaster stock, it may be necessary for sales officers to effect the issue.
b. Issues of food for war dogs will be made by the post quartermaster. Subsistence supplies will be issued by sales commissaries as food for war dogs only under emergency circumstances when supplies are unobtainable from depots on requisition and local conditions preclude direct purchase from local sources.
c. Flour for target paste will be issued by the sales officer if requested. Damaged stock, if any is on hand, will be issued for this purpose.
d. Paper cups, plates, forks and spoons authorized for issue in troop train ration will be issued by the sales officer as part of the troop train ration.
52. Issues of Ice Manufactured or Purchased for Use at a Station
a. Periodically, as instructed by the station commander, the sales officer will have the issue clerk
prepare an Ice Issue Slip which will be forwarded to the ice warehouse and will be used by the ice warehouse as the basis for making deliveries. This slip may be on any locally prepared form; preferably however, it should be on a Field Ration Issue Slip.
b. The ice warehouse will issue ice to organizations or will deliver ice to the activities listed on the Ice Issue Slip and obtain signature for such issues or deliveries. It will accumulate these Ice Issue Slips until the end of the month, at which time it will abstract them on to a Monthly Abstract of Ice Issues prepared in two copies. The Ice Issue Slips will be attached to copy No. 1 of the Monthly Abstract of Ice Issues. Both copies will be forwarded to the sales officer. The sales officer will sign both copies, forwarding copy No. 1 and attached slips to the accounts clerk and returning copy No. 2 to the ice warehouse. If desired, the Ice Issue Slips and the Monthly Abstract of Ice Issues may be combined on a single form (fig. 34). This form will be processed in the same manner as the abstract.
81
Chart 15
FORM
ICE ISSUE SLIP (Local adaptation of field ration is$ue slip)
MONTHLY ABSTRACT OF ICE ISSUES (Local form)
ISSUES OF ICE MANUFACTURED OR PURCHASED FOR USE AT A STATION
STATION ICE WAREHOUSE
ICE ISSUE
SLIP
- 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.
Z MONTHlX^
1 MONTHLY ABSTRACT WjO' \ Of ICE ISSUES mil' _%
- Prepares Monthly Abstract of Ice Issues 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 18)
- 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.
2 MONTHLY ABSTRACT OF
ICE ISSUES
NOTE
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. If desired, combined form of Ice Issue Slip and Monthly Abstract of Ice Issues may be used.
SALES COMMISSARY
_________OFFICE SECTION______
ISSUE CLERK ACCOUNTS CLERK
1 ICE ISSUE
SLIP
- 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.
— ? monthljc/^\?^B
JWw
MONTHLY ABSTRACT
OF ICE ISSUES
- 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 to Sales Officer's Account.
- Files as voucher to Sales Officer's Account.
IsSL clei ent Ab: this abs Th tioi ant the
d rati issu Rec Q.I
e vid
sab
82
Pars. 52-53
PREPARED IN TWO COPIES
ICE WAREHOUSE
UJ ill Qf 1 6
/z SO 1-V /o Sty S tits fa / Af 36
ISA 7^ 3 0 / 0 07 fa nF 34
/So z 0 / 0 07 fa r z r>r 2 34
zs /So 20 f / 0 &(/ / z 54
24 /SO AL. A* Zfi W (far 7^L Frv\ / fa H 7Z
/So 70 / 0 tty/ sat S F Vr\ y 87 3L
/So 2 0 A / 0 fry A s fa / 97 2. 36
3c /So La po / 0 ttyp far fa / 87 2, 3 6
/fa J/ / 0 07 5 fa 37 2. 3G
TOTALS 22S0 3-cr-v /So / 2^0 75- /f 3/ 5 ss
TOTAL ISSUES THIS PAGE Z-q/3 TOTAL ISSUES . 1st to 15th ZfA3 A. TOTAL ISSUES r///// FOR MONTH J. bbb /j. . SAI.ES PRICE PER cwt ./# TOTAL AMOUNT EXPENDED /Ol'i.'ib CASH SALES THIS PAGE CASH SALES 1st to 15th TOTAL CASH 5,tz S-S^ H. HO ISSUES OF ICE SHOWN HEREON WERE MADE WITHIN PRESCRIBED ALLOWANCES. C.H. SCRUOTs,
LAr 1 t t d)P. LE2> UKKIUEK VOUCHER NO. .
Figure 34. Ice Issue Slip—Alternate Form. (Separate Abstract of Issues not Required)
c. Upon receipt of the Monthly Abstract of Ice Issues and attached Ice Issue Slips, the accounts clerk will check the accuracy of the computations, enter a Certificate of Expenditure on the Monthly Abstract of Ice Issues, 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 will then be posted to the Consumption Record by the requisition clerk. The abstract and attachments will then be filed as a voucher to the Sales Officer’s Account.
d. Ice issues to organizations on the garrison ration will be processed in the same manner as issues to organizations on the field ration. No Record of Ice Allowances and Issues (W.D., Q.M.C. Form No. 455) will be maintained.
e. 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 plant
and be included as a separate total on the Monthly Abstract of Ice Issued . Such Cash Sales Slips will be prepared as prescribed in this manual, and collection 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.
53. Issue of Troop Train Rations
a. MENU AND VALUE OF RATION. The menu for use on troop trains will be prescribed by the Office of The Quartermaster General. The subsistence supplies issued in accordance with this menu will consist of both perishable and non-perishable components for the fixed periods of travel and strictly nonperishable components for use in the event of unforeseen delays. This menu will be based upon the premise that troops traveling by train are in sedentary employment. The cost of the troop train ration, including paper
83
Par. 53
REQUEST FOR TROOP TRAIN RATION
DATE* 10 August 1944
UNIT*
4O6th Infantry
STATION* Fort School, Va
PROCEEDING PER PARAGRAPH 10. 68
DATED* 9 August 1944 HEADQUARTERS*
Fort School
RATION DATE FROM* Breakfast 11 August 1944 THRU* Supper 11 August 1944
SPECIAL ORDER WO.
NUMBER OF RATIONS REQUIRED*
200 (Breakfasts, Dinners and Suppers)
2nd day
3rd day
4th day
6th day
6th day
7th day
ADDITIONAL RATIONS
(DELAY KN ROUTE)*
TOTAL RATIONS DUE!
267
6? (200 Breakfasts)
Capt, Inf. Costanding Rank
9097 __________
Troop Train Main No.
PREPARED IN TWO COPIES. COPY NO. 1 RETAINED BY SALES OFFICER COPY NO 2 GIVEN TO TRAIN COMMANDER
Figure 35. Request for Troop Train Rations.
supplies, will not exceed 75 cents per day.
b. BASIS OF ISSUE. The sales officer at the point of origin of the troop train, upon the basis of a copy of the movement orders submitted by the train commander, will issue one ration for each day’s normal travel time (ration cycle; supper, breakfast, dinner). To provide subsistence for unforeseen delays en route an additional one-third day’s nonperishable troop train ration will be issued for each enlisted person for each day scheduled for the journey. This additional allowance, however, will not exceed one full ration; and, as it will not be utilized to supplement the regular menu, its components at time of issue will insofar as possible be segregated and remain unopened. The troop train commander may, prior to departure, draw rations in addition for the anticipated number of officers, warrant officers, and railroad operating and pullman crews who are expected to travel on the train and whose subsisting at the cost of 25 cents per meal is permitted. If such additional rations are drawn, a notation thereof will be made on the copy of the movement orders presented by the train commander to the sales officer.
c. METHOD OF ISSUING TROOP TRAIN RATIONS AT THE POINT OF ORIGIN OF A TROOP TRAIN. (1) The sales officer will prepare in two copies a Request for Troop Train Rations (see fig. 35), listing the number of the
main train order under which the train movement is being made, the ration dates, and the total number of rations required for the anticipated days of movement and for delays en route. Copy No. 1 receipted by the train commander will be retained by the sales officer and copy No. 2 delivered to the train commander.
(2) LJpon receipt of the Request for Troop Train Rations, the issue clerk will prepare a Property Issue Slip in three copies (see fig. 36) entering thereon the troop train number, station of departure, and the components of the ration. All three copies will be forwarded to the warehouse where the subsistence supplies will be assembled. Any changes in quantity to be delivered as compared to that authorized will be noted by the warehouse on all three copies. Upon completion of the assembly of the supplies, the three copies of the Property Issue Slip, corrected if necessary, will be returned to the accounts clerk who will enter the voucher number assigned to the issue on all copies. The accounts clerk will price and extend the issue. Copy No. 1 signed by the train commander and supported by a copy of the order directing the movement will be retained as a voucher to the account. Copy No. 2 will be given to the train commander to be used to pick up the supplies at the warehouse and to be retained as a voucher to his Troop Train Subsistence Account. Copy No.
84
Figure j6t Issue of Troop Train Rations.
85
PROPERTY ISSUE SLIP LiwiLJLa
—-------------—---------------------------------------------------------------------------wlj
supply offices . L. .
TYPE OF ISSUE
TO Sales Officer, Fort School, Va. _____________________P>GE 1 of 1 pages
___________________________________________________________ REPLACE- MEMO VOUCHER HUMBER ORGANIZATION OR UNIT____________________________INITIAL MENT RECE|pT ^Ug
FOR Troop Train Commander issue slip number B______________________.
_______________________________Troop Train Main No. 9097_________________ 1 _ '
'no“ NOMENCLATURE UN IT ~ZED 1^^ --------------- L
____________________________________________________________>ll0l,*li:E ISSUED PRICE Q EP AMOUNT
1 Apples, eating ea 200 2ot> «03 6.00
2 Bacon lb 30 3° -31 9.30
3 Eggs dox 34 Jy .49 16.66 1 of 1 pagesI
4 Butter lb 14 /y .43 6.02 'ER MU“BER
5 Beef, carcass lb 180 //0 .21 37.80 Aug 101
6 Pork sausages 2 lb can 40 4° .70 28.00 sup NUM6ER
7 Potatoes, white lb 120 7ZO .03 . 3.60 1 I
8 Carrots, fresh lb 20 .04 .80 hiantity xxxxr- .
9 Onions, dry lb 10 10 .04 .40 EQUE5TEP AMOUNT j
10 Oranges doz 17 7J .32 5.44 ~~
11 Bread lb 160 7b o .04 5.60 6,00 ----
12 Jam, currant 2 lb jar 16 .33 5.28 9,30 ,
13 Coffee, RAG lb 24 .19 4 75 16.66 .* 0F 1 P*GES
14 Milk, evap #1 can 72 72 .09 6.48 6’02 "7"
I5 Sugar, gran. lb 26 .06 1.50 37.80 101------
16 Beets #10 can 6 .36 2.16 28*°° SEIP ^eER
17 Grapefruit juice #10 can 8 8 .5 3 4.24 3,60 ---TTOTAIT
1« Pl«*l- gal 2 1 .70 1.40 ‘8° >-t7o'S,
19 Pineapple #10 can 6 6 .60 3.60 ,4° -----^AMOUNT
20 Cocoa lb 6 4 .43 2.58 5,44 6.00
21 .Flour lb 8 to .04 . 40 8,80 9.30
22 Peas, green #10 can 6 4 .49 2.94 5’28 16.66
23 Plates, paper 9” ea 770 .0048" 3.75 4,76 6.02
24 Plates, dessert, paper 5" ea 220 210 .0026;; .58 8,48 37.80
25 Cups, paper 7 oz ea 770 77® .00650 5.01 I’80, 28.00
26 Forks, paper ea 770 770 .005 10 3.9 3 2,16 3.60 '
27 Spoons, paper ea 770 'J70 .0051! 4.00 4,24 .60
------ 1>4° .40
Totai 172.22 3,60 5.44
Kg
_________________| ISSUED___________________________________________________________________ 172.22 2*5Q
ISSUANCE OF QUANTITY SHOWN IN JCKXWXTCKXKQCtXDeo" COLUMN FOR THE COMMANDING OFFICER: _ Train .40
is authorized, items marked "due out” »ill be oroereo ano 4Commander 2.94
10 Aug.i9<»4 ^JOHN B. SMITH, Capt., Inf. 3.75
WHIN RECEIVED ORGANIZATION WILL BE NOTiF. ED. ~ ^,6t,, 0^Ei, ~
. QUANTITIES SHOWN IN "SUEHXI" COLUMN HAVE BEEN RECEIVED. 5 f)T
ISSUED 3 gg
■ 1° Aug. 19U 4 c. H, SCRUG(»rCapt., QMC 0^1^ 7Q ' 4*00
ORT.E FOR STATION SUPPLY OFFICER____AUTHOR I ZED RE PRESEHTAT Ae ' — ' *
W.D..A.G.O. FORM NO. «M 15 April 1999 24-0U36T-2O0 172.22
r ISSUANCE OF QUANTITY SHOWN In ’StKMXIOXXKXXJffiUt" COLUMN FOR THE COMMANDING OFFICER: ~ Train
IS AUTHORIZED. ITEMS MARKED "DUE OUT" wILL BE OROEREO ANO Commander!
10 Aug. 19n4 ydbfrN B. SMITH, Capt., Inf. WHEN RECEIVED ORGANIZATION W.LL BE NOT.F.EO, —i.e.', i»T. 0, S VPh'y 0f7 , Ce'.
_ QUANTITIES SHOWN IN " WU" COLUMN HAVE BEEN RECEIVED.
ISSUED
.10 Aug.19u 4 c. H, SCRUGgS/CaPt., QMC____________________19lt________________________________
RATE FOR STATION SUPPLY OFFICER ______DATE____________AUTHORIZED RE PRESEN I AY IV E_
W.O..A.G.O. FORM NO. M« 15 April 1999 ....... "" -
ISSUANCE “of QUANTITY SHOWN IN "^WWWKWWWW" COLUMn' FOR THE COMMANDING OFFIXERy . Train
is authorized, items markeo "Ous out” will be oroereo ano , . . “ Commander
10 Aug. 19N4 ^
Vaiue 172.22 , Date11 Aup. 44.
_________________________ Sales Officer, FORT SCHOOL, VA.
2. Main train No., Rations delivered by credit voucher No. ,
Value, Date.
Sales Officer,
3. Main train No. , Rations delivered by credit voucher No.
Value,, Date.
Sales Officer,
6. Main train No., Rations delivered by credit voucher No.
Value , Date
Sales Officer, ~
Figure Certificate of Issue for Troop Tram Rations.
3 will be placed in a sealed envelope, addressed “For the Auditing Officer” and delivered to the train commander.
(3) In addition to preparing the Property Issue Slips mentioned above, the issue clerk will prepare a Certificate of Issue, (see fig. 37) and complete the first certificate thereon. This form will be prepared in one copy and delivered to the train commander at the same time as copy No. 2 of the Issue Slip.
(4) Ice required for the movement will be issued on a Property Issue Slip prepared in one copy by the issue clerk and delivered to the troop train commander to be taken to the ice warehouse. Such Issue Slip will be abstracted by the ice ware
house and shown as a separate item on its Monthly Abstract of Ice Issued. Coal required for the troop train movement will be obtained direct from the post engineer by the troop train commander.
d. ISSUES TO TROOP TRAIN EN ROUTE. Should delay in a train movement necessitate that a troop train commander obtain additional rations while en route, such issues will be obtained from emergency supply points as designated from time to time in War Department directives. Issues made at emergency supply points will be processed in accordance with par. c above, except that the accounts clerk at emergency supply points will record the money value of such issues on the next available line on the Certificates of Issue and not prepare a new certificate.
86
Chart 16
FORM
SPECIAL ORDERS (Locally prepared)
REQUEST FOR TROOP TRAIN RATION (Local form)
CERTIFICATES OF ISSUE (Locally prepared)
PROPERTY ISSUE SLIP
(W.D., A.G.O. Form No. 446)
ISSUE OF TROOP TRAIN RATIONS
TRAIN COMMANDER
SALES COMMISSARY
OFFICE SECTION
ISSUE CLERK
ACCOUNTS CLERK
WAREHOUSE
SPECIAL
ORDERS
SPECIAL
ORDERS
— Receives.
- Takes to sales commissary.
- Receives copy of Special Orders or abstract thereof.
2 REQUEST FOR TROOP TRAIN RATION
Retains
— Uses to support account at destination.
PROPERTY ISSUE SLIP
I CERTIFICATES OF ISSUE
'/A PROPERTY ISSUE SLIP
File
- Retains copy No. 2 of Property Issue Slip and Certificates of Issue for use in completing ’ account at destination.
- Retains copy No. 3 of Property Issue Slip in envelope for delivery to 'fiscal or disbursing officer auditing his account at destination (see Note 2).
2
1 1 REQUEST FOR TROOP TRAIN RATION
File
- Prepares.
— Retains copy No.
, 1, receipted by train commander.
- Delivers copy No.
2 to train commander.
CERTIFICATES OF ISSUE
- Prepares Certificates of Issue in 1 copy (see fig. 37).
NOTE
1. Ice will be issued on a Property Issue Slip prepared in one copy by the issue clerk and delivered by the troop train commander to the ice warehouse. Ice will not be included as part of the cost of the troop train ration. Coal required for the troop train movement will be obtained direct from the post engineer by troop train commander.
2. If delay en route necessitates troop train commander obtaining additional subsistence supplies from emergency supply point, identical procedure will be followed except that entry of issue will be made on next available line on Certificates of Issue.
■ | CERTIFICATES OF ISSUE
I CERTIFICATES OF ISSUE 3 PROPERTY ISSUE SLIP^k
— 3 PROPERTT ISSUE slip| X S 12 PROPERTY ISSUE SuTk X2 PROPERTY ISSUE SLI^^ JkS 1 SPECIAL ORDERS
I SPECIAL ORDERS PROPERTY |
P PROPERTY | V ISSUE SLIP
X*1 ISSUE SLIP I
PROPERTY
ISSUE SLIP
3
2
— Prepares Property Issue Slip in 3 copies.
— Obtains signature of train commander on all copies of Property Issue Slip.
- Approves all copies of Property Issue Slip.
- Assembles and forwards all documents to warehouse (see Note 1).
- Corrects, prices, extends, and totals all copies of Property Issue Slip.
- Completes first certificate on Certificates of Issue.
- Places copy No. 3, Property Issue Slip, in envelope addressed "For Auditing Officer."
- Returns all documents to warehouse.
— Receives.
-Assembles supplies.
-Corrects copies Nos. 1, 2, and 3 of Property Issue Slip if quantities of supplies assembled differ from quantities listed on Property Issue Slip.
— Returns to accounts clerk.
SPECIAL ORDERS
File
PROPERTY
ISSUE SLlI*
as voucher to
Officer's Ac-
with vouchers
- Posts Sales count
— Files
to Sales Officer's Account.
- Issues supplies.
- Obtains signature of train commander and copy No. 1 of Property Issue Slip.
- Forwards copy No. 1 of Property Issue Slip and attached copy or abstract of Special Orders to accounts clerk.
- Delivers copy No. 2 of Property Issue Slip train commander. .
- Delivers copy No. 3 Property Issue Slip
envelope to train commander.
to
of in
— Delivers Certificates of Issue to train commander.
87
Pars. 54-56
Section IV. CASH AND CHARGE SALES OF SUBSISTENCE
54. Accounting for Sales
Cash sales made by the sales commissary store will be accounted for either through the control machine, a cash register, or by use of Cash Sales Books. Where a control machine or cash register is used, charge sales will also be accounted for through the control machine.
55. Accounting for Sales
Through the Control Machine
a. The control machine, where used, provides a record of sales, both cash and charge, computed and printed by machine. The machine produces three records:
(i) An itemized and totaled receipt for the purchaser.
(2) A duplicate retained within the machine.
(3) An office ticket to be signed by the purchaser. This ticket will be collected and forwarded to the commissary sales office where it will be used to check transactions.
b. Clerks assigned to operate the control machine will receive thorough instruction, will be familiar with current prices, and will keep beside the machine a copy of the price list and a register of purchase permit holders. Two cash drawers will be provided, one for the regular operator and one for the relief operator. Before being relieved and upon returning, the regular operator will take a reading of the machine. The difference will represent the sales recorded by the relief operator for which he should have cash in his drawer or charge slips. A separate key will be assigned to each operator.
c. There are two types of control machines in operation at the present time, Model AHK 22o9 and Model AHK 2119.
(1) Model AHK 22o9 is provided with two rows of classification keys (i.e., 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 it 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
88
before the total is taken. This machine will show a complete record of all transactions.
(2) Model AHK 2119 is provided with one row of classification keys (i.e., 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 listed 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. “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 available for this purpose. The total sales of any sensitive item may be determined by analyzing the tape retained in the machine.
e. 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 tickets are distinguished by the symbol “Crd”, will always be signed by the purchaser, and will be analysed and posted as required by the accounts clerk.
f. The control machine will be locked by the sales officer 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 credit tickets will be adjusted. When the tape is removed the sales officer will clear all totals to show zeros on the tape and write the date of the next business day thereon before relocking the machine.
56. Accounting for Soles Through a Cash Register
a. SPECIAL INSTRUCTIONS FOR NATIONAL CASH REGISTER MODELS 2054 AND 6054. Stations provided with cash registers equipped with the itemizing feature (similar to National Cash Register Models 2054 and 6054) will itemize the cash sales in the machine. Charge sales will be itemized on Charge Sales Slips (W.D., Q.M.C. Form No. 385) the total being listed in the machine so that the machine will show a complete record of all transactions. At the end of the day the Charge Sales Slips will be totaled separately, the total thereof deducted from the total in the cash register, and remainder, representing cash sales, balanced with the cash on hand.
CONTROL MACHINE TAPE SHOWING CHARGE SALES, REGISTER CLEARED ■ 11 — ■■■■■■■■1
0 010 2 AS —Sub — 3,242.11
0 0f02 AS-ExA- 0.00
0010 2 AS- RS - 0.00
00102 Ah— CE - 0.00
0 0 10 2 AS— AT - 0.00
0 0 10 2 AS—OH — 0.00
0O102 AS-BQ - ODO
0 0 10 2 AS —IX — 0.00
0 0£02 ASTCh 3,242.11
CONTROL MACHINE TAPE SHOWING CASH RECEIPTS, REGISTER CLEARED
0 010 2 *“Svb 1,395.39
00102 AHEx* 0.00
0 0 10 2 AS RS 735.14
00 102 AiJCE ODO
0 0 10 2 a«at 0.00
00102 AKOH 41225
00102 AJJBQ 79.50
0010 2 AS IX 0.00
OOjOZ Ag-TCs — 76? 2-28
AUG -15-44 AUG-15-44 AUG 15-44 AUG-15-44 AUG -15-44 AUG -15-44 AUG 45-44
AUG-15-44 AUG-15-44
3 9 7 2 8
3 97 2 8
3 9 7 28
3 9 7 28
3 9 7 28
3 9 7 2 8
397 28
2.40
0.47
E JI E JI E JL E Sub P Sub
AU6 -15-44 3 9 7 2 8 E*---------TT 7 7 7 7 2.40
Date | Serial No. |f&| | && | Amount
• CUSTOMERS COPY OF
I CONTROL MACHINE TAPE
OFFICE OF THE QUARTERMASTER SALES COMMISSARY
FORT SCHOOL -----------------VIRGINIA
CONTROL MACHINE TICKET SIGNED BY CUSTOMER
Received supplies in the above amount which are fer my own use
’ & P«rmH Holder /^
Figure j8. Control Machine Ticket and Tapes.
89
CASH SALES (CONTROL MACHINE)
Chart 17
Retains
SALES TICKET
ma-
(2)
SALES COMMISSARY
FORM
SALES STORE
OFFICE SECTION
CONTROL MACHINE OPERATOR
ACCOUNTS CLERK
MACHINE
SALES TICKET
PURCHASE
PERMIT
MACHINE
SALES TICKET
MACHINE
SALES TICKET
MACHINE
DETAIL TAPE
To sales officer
AUTHORIZED PURCHASER
PURCHASE PERMIT (Prepared locally)
Ma-pur-
- Cash forwarded to sales officer.
may may purp
ceys iymt :lassi
- Retains copy No. 2 of Machine Detail Tape.
- Signs and returns Machine Sales Tickets to control machine operator.
- Receives from purchaser.
-Forwards copy No. 1, Machine Detail Tape, and signed copy No. 1, Machine Sales Ticket, to accounts clerk at end of day after machine has been unlocked by sales officer.
-Obtains from sales officer.
- Retains.
— Exhibits on request.
- Reconciles copy No. 1 Machine Detail Tape, and copy No. 1 Machine Sales Ticket, and compares with cash as reported on Report of Deposits.
- Files.
MACHINE DETAIL TAPE (Form No. EE and Form No. 5X)
MACHINE SALES TICKET (Form No. 30)
no ;3a: dace mdit 'ides nto tpn in ai nate
10 m< print! ing a. ber, t of pt made will | (#). throu pick-i
— Prints as sales are recorded.
- Retains copy No. 1 in chine.
-Gives copy No. 2 and chine Sales Ticket to chaser.
postir numL old b; accur. {the tt
These
on tl 3, an mgs eqmj chase proa cordt num! zatioi enter not a hers the d
2 MACHINE DETAIL TAPE
2 L
■■ 1 MACHINE ■
alHI1
L 1 MACHINE I F b |appl
_ L—J l*i (■
i-H ।j* r
CASH I hJT
90
Retains
Pars. 56-57
b. SPECIAL INSTRUCTIONS FOR NATIONAL CASH REGISTER MODEL A-6056 (3AS)-iC-SPECIAL. The machine prints in two places; namely, on the sales slip, and also on the audit tape inclosed 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 an account. The amount keys are used to designate the account number. It provides three cashier keys for identifying the operators and also nine symbol keys for further identification of sales classifications. Any amount from i0 to $999.99 may be registered in one operation. This machine may be used for the following enumerated two purposes in accordance with the specific directions applicable thereto:
(1) To record sales transactions. Blank sales slips 3 inches wide and 6 inches long are included on the printing table. Classification totals 1, 2, 3, and 4 are used for classification sales representing subsistence, exceptional articles, clothing and equipage, etc. The receipt is given to the purchaser. It may be made in duplicate by carbon process. Charge sales to organizations are recorded the same as cash sales except the account number key is first pressed to identify the organization. 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 first recorded 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 busi
ness previously cleared from the “X” key. The total charge business for the day should then be posted to the ledger control card.
57. Use of Cash Books and Cash Sales Slips to Account for Cash Sales
a. Cash Sales Books, consisting of serially numbered Cash “Purchases” Slips (W.D., Q.M.C. Form No. 386) will be used to record all cash sales
Figure 39. Cash Sales Slip.
made at commissaries where a control machine or an itemizing cash register is not operated. Sales must be entered on consecutive slips. 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 distribution point. Voided slips will be retained in the book. A brief statement of the reasons for voiding will be written across such slips.
b. Cash “Purchases” Slips will be prepared as follows:
(1) Under “Quantities” list number of pounds,
91
CASH PURCHASES
Quantities ARTICLES AMOUNT
2/4 m.......... y...
t 2-..Aq___....................._a£3 ________Z O.6....
h Sr. ______ 7_ z
........ i.?.
,_.JI Jo_.
* y x. ________?
: ..________________________________________________
i______________z(Lr?_______________z2...........ay.
A 2. __________________
______________......__
|, od ..y£ h
r................................................—
td---------------------------------------------------
0
z ____________________________________________
x10% additional charged for specially authorized sales
________________AMOUNT CASH PAID Tp *7
Received the above stores which are for my own use. Name____________. S. _____________
K 000000 Rank... __________
D ate.j^ZV^/z^Z______
U.S. novcrnnint hunting orricr ifl 13.A34 Rpries of 1941
CASH SALES USING CASH SALES BOOKS
(CASH "PURCHASES" SLIPS)
FORM AUTHORIZED PURCHASER SALES COMM1SSARY
SALES STORE OFFICE SECTION
| CLERK CASHIER ACCOUNTS CLERK
BMI
CASH SALES SLIP (W.D., Q.M.C. Form No. 386)
- Obtains from sales officer.
- Retains.
- Exhibits on request.
Retains
'll 1 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 returned to employees following morning for use; if fully used, prepares Certificate of Expenditure, assigns next voucher number in sequence, and expends.
- Retained by sales officer for use of auditor.
92
pac
clat
mu
“Ra fort to t
c. mat Slip Icha: thei the his: extc befc Wh slip to tl the reta tissv cash
58.
Casl with vide
59.
a. SAI plies bein Pita] testa as d defii fron Dep, pure sales ratio cred: and their end fore as ca
•17(
Retains
?--- ----- h — CASH SALES
1 CASH SALES I . SLIP
V ■■ 1 CASH SALES I
'wmbbbbmmhH SLIP
Pars. 57-59
packages, cans, etc., of each item sold.
(2) Under “Articles” list unit, proper nomenclature, and unit price from price list.
(3) Under “Amount” list value as computed by multiplying quantity times unit price.
(4) Total “Amount” column.
(5) Purchaser signs beside “Name”, records “Rank”, and fills in day of sale beside “Date” before copy No. 1 is removed from book and given to the purchaser.
c. When the complete entry of a sale has been made, the original copy of the Cash “Purchases” Slip will be detached and be given to the purchaser. The purchaser will either 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 “Purchases” Slips before accepting payment from the purchaser. When the amount of the sale has been paid, the slip will be marked “paid” and will be returned to the purchaser. At the end of the business day, the sales books will be collected, the tissue slips retained in the books totaled, and the total of these tissues used to check the cash turned in by the cashier.
58. Disposition of Soles Store Cosh Receipts Cash receipts of the sales store will be deposited with the disbursing officer of the station as provided in par. 64.
59. Charge Sales of Subsistence
a. WHO MAY PURCHASE ON A CHARGE SALES BASIS. Charge sales of subsistence supplies in addition to those made to organizations being subsisted on the garrison ration and to hospital subsistence accounts may be made to post restaurants as defined in AR 210-100, post messes as defined in AR 210-60 and post exchanges as defined in AR 210-65 under the circumstances from time to time designated in current War Department directives. Sales to such authorized purchasers will be made in the same manner as sales to organizations operating on the garrison ration, but since such purchasers have no “ration credits” the sales officer will prepare no Ration and Savings Account for them and they will pay their accounts in full upon presentation after the end of each month. Any such accounts paid before the end of the current month will be treated as cash sales and processed according to par. 650.
617085 0 - 44 - 7 •
Any such accounts not paid by the 20th of the following month will be reported and the account be processed as provided in par. 69. Charge sales of subsistence supplies also may be made to facilities of other Government departments and agencies specifically authorized to purchase such supplies from sales commissaries. Bills for subsistence supplies furnished to facilities of other Government departments and agencies will be submitted to the designated office on Standard Form No. 1080 in accordance with the provisions of AR 35-880.
b. USE OF CHARGE SALES SLIPS. (1) The list of subsistence desired, prepared in two copies, will be submitted by the purchasers prescribed in 0 above, to the issue clerk for his examination. The issue clerk will ascertain whether the supplies requested are authorized items for garrison ration if the organization is being subsisted on the garrison ration; whether the supplies requested are available at the station; and whether their sale will interfere seriously with planned field’ration issue. Should there be any question of these points, the purchase request will be referred to the sales officer for decision. After determining these facts the issue clerk will prepare the Charge Sales Slips for the authorized deputies of organizations on the garrison ration or representatives of other activities authorized to buy on a charge account basis.
(2) The supplies to be sold will be entered on the Charge Sales Slip by class of commodity; i.e., items of subsistence to be secured from the warehouse, from the freezer, from the bakery, etc. The quantity desired, unit of measure, and nomenclature will be entered in sequence, multiplied by the unit price as stated on the station price list, and the money value of each item will be extended. A line will be drawn under the last item (see fig. 39) to denote the end of the transaction. The original and duplicate copy will be given to the purchaser’s deputy who will obtain the subsistence supplies from the proper distribution point.
(3) All variations between the amounts called for on the Charge Sales Slip and the amounts actually delivered will be noted by the warehouse clerk on the back of both copies of the Charge Sales Slip. The original will be signed by the deputy or representative of the purchaser, will be taken up at the last point of delivery or at the control machine, and will be forwarded to the accounts clerk to be posted to Statement of Account.
93
Par. 59
Quartermaster , (//
Tinny £7xnj/~ l/(\_
Name of station to be entered here
Sold to.
. Quantities ARTICLES AMOUNT
S.
1 2------^ZZ---------------------
■s « //
। g //. .....
S -o' Ji 4A 0 A 4 I
S I -----
11 —.....—
i!zz..:zzzz:z;zzzz:z
s s
itZZ7
j*
5 £ ---------------—-------------
§ §-------------_________________
§ । /
I 0 -----------------------------
I § Z
S“ ft/
______\S________TOTAL CHARGED <<_ Z /“L . Z >? Date/..y....^A^r^*e^p£..., 19^6^
RECEIVED the foregoing stores which are for my own use.
NMne..„-<£
Rank.
To be receipted in person or by authorized deputy.
YY 0000000
Delivered by
M—BMS
Entry made in Sales Ledger
Pago.
Put up by
Series of 1942
Figure 40. Charge Sales Slip and Informal List.
(4) The accounts clerk will recompute the extensions and make such adjustments as may be necessitated by variations in the quantities listed on the Charge Sales Slip and the amounts delivered. He will initial copy No. i of the Charge-Sales Slip in the box “entry made in sales ledger" lo record the fact of his recomputation.
(5) CORRECTION OF CHARGE SALES SLIPS. If the accounts clerk, when verifying the
calculations on a Charge Sales Slip or the attached Informal List, discovers that an error has been made, he will prepare a supplementary Charge Sales Slip in triplicate explaining in detail the necessary corrections and cross reference it to the original slip by date and serial number. Upon approval by the sales officer, copy No. 2 will be forwarded to the purchaser and copy No. 1 will be posted to the Statement of Account.
94
Par. 59
(6) If desired by the sales officer, the copies of the Informal List (see fig. 40), prepared in two copies as prescribed in b above, may be attached to copies Nos. 1 and 2 of the Charge Sales Slip. If actual deliveries differ from the quantities or the items listed on the Informal List, both copies will be corrected accordingly by the sales agency. When the Informal Lists are attached to the Charge Sales Slips, there will be entered at the top of both copies of the Charge Sales Slips the designation of the purchasing organization, near the center, written or stamped, the words “Supplies purchased as per attached list”, and at the bottom the total money value of the supplies purchased and the signature of the purchaser. All blank spaces will be blocked out. Copy No. 1 of the Charge Sales Slip with the Informal last attached will be re
tained by the warehouse for forwarding to the accounts clerk. If a control machine is operated, it will, at the end of the business day, be attached to the Machine Detail Tape and the signed Machine Sales Ticket and forwarded to the accounts clerk by the control machine operator. Copy No. 2 with the attached Informal List will be retained by the authorized deputy or representative of the purchaser. If a control machine is operated, copy No. 1 of the Machine Detail Tape will be attached to this copy by the purchaser.
(a) If the Informal List is used in the manner prescribed in (6) above it must also be dated, priced, extended, signed by the purchaser or his authorized representative, and have all blank spaces blocked out.
95
DELIVERY ORDER AND RECEIPT
Delivery Order No..._______ ;
. Work Order No...............
. /7_______
(Poet, camp, or station) ^^Date)
Deliver the following supplies.
(Name of inai vidua] organization) For _______________________._____________________
(Building No., shop, plant, or system)
Space For Accounting Obdbbed Stock No. ARTICLES Unit -------------
Unit Cost Total Cost
................& ...ZA/J.m
/*9.. ......zyjs.^
........... ...±z.. /zz
...........- & --3
.... # ./^ <2
________ ---- - -----2°-
____________^**t|___-2J.. b-~ ..... ...^ .?_?
............... <*JL. .Z/L.
...................^ ......:____________________________
■ 193™
(Name) (Rmik) (Organisation)
Obdbb Takbn Bt Issued Bt Posted Bt
Datb^^.cZ^^^™ ........ Datb>^^4^?4^~^_______ Date_________________
ORIGINAL s^usi
Figure 40. Continued.
SALE OF SUBSISTENCE TO UNITS BEING AND TO OTHER AUTHORIZED
1.
CHARGE SALES BOOK
INFORMAL LIST
INFORMAL
2.
CONTROL MACHINE.
2
INFORMAL LIST
2
FORM
SALES STORE
CONTROL MACHINE OPERATOR
CHARGE
SALES SLIP
INFORMAL
LIST
MACHINE
DETAIL TAPE
MACHINE
DETAIL TAPE
CHARGE
SALES SLIP
MACHINE
SALES TICKET
- Receives, corrects as required.
- Processes sale through machine.
CONTROL MACHINE DETAIL TAPE (Tape No. EE and Tape No. 5x)
CONTROL MACHINE SALES TICKET (Ticket No. 30)
- Receives.
— Files.
- Receives.
- Files.
- Obtains signature of unit mess officer or authorized purchaser's representative on copy No. 1 Machine Sales Ticket.
- Hands copy No. 1 Machine Detail Tape, and copy No. 2 Charge Sales Slip (together with copy No. 2 Informal List, if attached) to unit mess officer or authorized purchaser's representative.
- Retains copy No. 2 Machine Detail Tape, and copy No. 1 Machine Sales Ticket until end of business day.
- Forwards retained Charge Sales Slip (together with copy No. 1 of Informal List, if attached), Machine Sales Ticket, and Machine Detail Tape at end of day.
- Prepares.
— Delivers to sales commissary.
CHARGE SALES SLIP (W.D., Q.M.C. Form (No. 385)
UNIT MESS OFFICER OR AUTHORIZED PURCHASER
CHARGE SALES SLIP (W.D., Q.M.C. Form No. 385)
Chart 19
File 2 CHARGE ■ A SALES SLIP I ’
- Prepares.
- Delivers to sales commissary.
SUBSISTED ON THE GARRISON RATION CHARGE ACCOUNT PURCHASERS
2 Attaches
INFORMAL or
LIST I destroys
-Checks for availability of supplies.
-Notifies unit mess officer or authorized purchaser of items not available.
- Uses to prepare or attaches to Charge Sales Slips. .3 |
File
M Y 1 CHARGE
p (ZfZ | SALES SLIP _________________
1 SALES SLIP I CHARGE
sales slip ■ ■J File
- Receives. - Prepares from Informal List or attaches In-
- Assembles order. formal List to copies Nos. 1 and 2. ~ P*ceives-
- Issues supplies. - Prices, extends, and totals. ~ Corrects as necessary, checks extensions,
- Deletes any item not issued on both - Obtains signature of unit mess officer or au-
copies or on attached Informal Lists. thorized purchaser's representative on all ~ ^ses to PrePare Statement of Account.
Initials deletions. three copies, using carbon process. ~ Files.
- Forwards copy No. 1 to accounts clerk. _ Retains copy No. 3 in book.
— Returns copy No. 2 to unit mess officer _ Forwards copies Nos. 1 and 2.
or authorized purchaser's representa- _ Destroys |nforma| List jf not attached to
* ’ve- Charge Sales Slips.
~Attaches INFORMAL I or
S LIST I destroys
- Checks for availability of supplies.
- Notifies unit mess officer or authorized purchaser of items not available.
■■■■■■ - Uses to prepare or attaches to Charge Sales
Slips.
2................ h Hle "2 I
p CHARGE J * CH«GE |
R SALES SLIP I SALES SLIP
- Receives. “ Prepares from Informal List or attaches In-
- Assembles order formal List to copies Nos. 1 and 2.
. i- rx 1 * ■. » -Prices, extends, and totals.
- Issues supplies. Deletes any items not r~----—----------
issued on both copies. Initials deletions. " Obtains signature of unit mess officer or au- I charge
- Directs person receiving supplies to Jorized Phaser's representative on all sales SUP ‘
.11. three copies, using carbon process.
control machine. r
, , ., , . n - Retains copy No. 3 in book. -----------------
- Forwards copies Nos. 1 and .2. , r/ 2
- Forward copies Nos. 1 and 2. —_A machine A p.|e
- Destroys Informal List if not attached to detail tape '
Charge Sales Slips. I
MACHINE SALES TICKET B
- Receives.
- Checks extensions and totals.
- Uses to prepare Statement of Account - Files.
97
Par. 60
Section V. TRANSFER OF SUBSISTENCE TO ANOTHER COMMISSARY OR A DEPOT
60. Method of Effecting Subsistence Transfers.
a. Excess stocks of subsistence supplies at stations will be withdrawn by the distribution depot either by its directing trans-shipments to another station where such supplies are required, return of such supplies to the distribution depot, or separation of the supplies from station stock and their storage at the station for depot account. If the depot directs that excess subsistence supplies be transshipped to another station or returned to the depot, the shipment will be made by the sales officer on a War Department Shipping Document prepared as stated in b below and distributed according to the procedure prescribed in chart 20.
b. W&KKKnm OF WAR DEPARTMENT SHIPPING DOCUMENT. Entries will be made on War Department Shipping Documents in the following manner:
(1) VOUCHER NO.—The consignor’s voucher number will be shown.
(2) STATION.—The state and station number of the consignee will be inserted as prescribed in the War Department Fiscal Code.
(3) REQUISITION NO.—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.
(4) MO., DAY, YR.—The numerical abbreviation for month, day, and year on which shipping document is prepared will be entered.
(5) 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; viz, /2, meaning sheet 1 of a total of 2 sheets.
(6) CONSIGNOR.—Name and address of accountable officer making shipment.
(7) CONSIGNEE.—Name, address, and markings will be shown in the form which will later 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.
(8) STOCK NUMBER.—Stock numbers as approved by the OQMG will be used.
(9) DESCRIPTION OF ARTICLES. — Use nomenclature approved by OQMG. If items require special care or handling, such as refrigeration or protection from cold, instructions for such handling will be placed on first page of document and on Bill of Lading.
(10) UNIT OF MEAS.—Unit in which 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.
(n) STOCK COND.—The alphabetical or numbered coding of stock classification from which article is shipped (“Class”, “Cond. 1”, Class B”, etc.) will be shown as established by the OQMG.
(12) LAST ITEM.—To denote the end of the shipping document, asterisks (***) wiH be placed in the column headed “Tally Quantity Actually Shipped”, immediately below the last item.
(13) CHECKERS SIGNATURE.—This entry confirms that the shipment is properly assembled, packed, marked, tallied, and ready for shipment.
c. If the depot directs the storage of subsistence supplies at a station for depot accountability, such supplies will be transferred to 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 part of station stock. War Department Shipping Documents will be prepared, transferring these items to the depot accountability, and be processed in accordance with procedure prescribed in chart 20, except no copies Nos. 2, 3, and 5 will be prepared or distributed.
98
.___________ 1 2 3 4 5 6 7 8 9 10 11 1g 13 14 15 13 17 18 19 80 il 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 4a 47 48 49 SO
| ,tou" |r n ;|7| | continuation sheet ~ | PRICE COPY "I
STOCK NUMtER DESCRIPTION OF ARTICLES Unit Tot* I Unit Tot. I Item Stock Unit Tolly Quantity
5HA,«hUMH. DtSdUPTION Of ARTICLES ^ql n9$. Number W». Weight Cub. Cub.o No. Cond Price Actually Shipped UNIT PRICE TOTAL PRICE
56 S 10220 8 SAUCB KITCHEN 16-0Z____________________________B0_______________________ 67 402__________________1_____________144__________Sff______83 &~
66 S 33650_______SUGAR ORAN 100-LB BQ___________________________,____________________, ,Q1 LQ1QQ_______________J_____________ 10000_______0$ 6°°
_________________________________________________________________________________________________________________T_________________jggjg
___________________________H 3 4 5 6 7 8 9 10 11 1t 11 14 15 16 1 7 1 8 19 20 21 22 23 24 ?S 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 VOUCHER NO_________________STATION RKQUIMTION NO. MO DAY fvw| SHEET RECAPITULATION OF SHIPMENT ....
JDT 2 B IF FIB 8 X7 . TOTAL TTPS oocunran TOTAL TOTAL PRICE COPY
nun uLrl.DOCUMEBT 644^^/3y 44-221 235 8 17 4 1/2--------222---—---------------------------------22252-222———————
DATE SNIPPED _ ' VOUCHER NO.
8-17-44 r- $ THE SALES OFFICER -------------------------------------------------------------------------------
____________________Ve wrrAvcAA ___________________________________________________________articles shown in column
CAR NO. • INITIAL 1 FORT SCHOOL. VIRGINIA -TALLY QUANTITY ACTUALLY
■ - LIC. 12183 8247 ।________________________'---------------------------------------------------------------------------------------------------SisS5
“^4 TRANS 0 -------------/ 4^/7-—--------------------------------------
■A CAMP JONES, VIRGINIA ~' ___________________________________________~~~~ ~~~ o*t« .«»---------
— WT 691372_________ j ___ A42 tot*. ______________________________________________________________________________ 21'/16~_____ r*CXt»a SHOWN IN COLUMN
r— | for the sales officer iSKs.'S’ti.SSS
SMITH TRUCKING) | Per letter 14 August 1944 free SSES!0" ,x“" " "OT"
_ ______________________________________________________ Richmond ASF Depot Tnmrj--------ikch^kI.
L stock NUM..W J pncw.FT.ow of article. "o7 —,g> JSL^t gS 'S>“ SS* tSiLfftSSin unit rmc. total fw.c.
66 A 1010_________ALLSPICE WHOLE 4-0Z_____________________________CO 2 CS_________________17 34___________________1_ 96__________/°______
66 C 11620_______COCOA 6-LB______________________________________CN 6 * _______ 45 27Q____________________1_ 48__________93 10 if
66 C 11610_______COCOA 1-LB______________________________________QN 100 I__________15 15QQ____________________1_ 1200__________Of /Og OO
66 B 2586_______EXTRACT LEMON NON ALCOHOLIC 8-0Z______________BO 6 ______J!________27 136____________________1_ _ 120 _____/3 tf CO
66 E 3150_______EXTRACT VAN IMI 8-OZ____________________________gQ 8 J__________27 189____________________1_ 192__________°f _________77 HL
L 66 J 8066_______JUICE GRAPEFRUIT UNSWEETENED NO. 2__________DSL _ JaCl__2___________3R_ -LRQQ___________________1___1200__________tj^ Iff 0O_
L-ERR 66 J 9396________JUICE ORNG AND GRPFR 46-OZ______________________CN 70 ”___________ 47 3270____________________1_ 810___________M Mi
66 M 7360_______MUSTARD FREPRD 1-GAL____________________________JR 3 *__________ 46 138____________________1_ H2__________57 __________£ ff
66 P 4130 PEANUT BUTTER 25-OZ_____________________________JR 17 *__________30 510____________________1_ 201 _____ 35_________77 55
66 P 6820_________PEPPER PAPRIKA 4-OZ_____________________________CO 6 " .______- 1Q2____________________1 288_________73 37 ff
66 P 6020_______PEPPER BLACK 1-LB IN LIEU OF 8-02_____________CO 6 "__________16 90_____________________1_____72__________77 _
66 P 16506________POWDER CURRY 4-OZ_______________________________ CO 1 "___________17 17___________________1_ 18 _____OS______j Sf
66 S 7803_________SALT 3-LB CARTQN________________________________£L fin _________________fiR_ 2960 _______________J____SOO_________________IL 0°
66 S 8240___________SALT GARLIC 2 1-2 OZ________________________ , CO, 12 " , „_______,, 9 ,, 108 . „__ „_,_______,. 1 , 144 _____ _______7° °Y
' 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 74 77 78 79 80 61 8283 84 85 86 87 88 89 90 91 92 93 94 95 9C 97 98 99 100
Figure 41. War Department'Shipping Document for Shipment of Subsistence from Station.
COPIES OF WAR DEPARTMENT SHIPPING DOCUMENT PREPARED FOR SHIPMENTS OF SUBSISTENCE SUPPLIES FROM A SALES COMMISSARY WILL BE DISTRIBUTED AS FOLLOWS:
COPY NO. 1 - RETAINED AS THE VOUCHER TO THE SALES OFFICER'S ACCOUNT.
COPY NO. 2 - USED BY TRANSPORTATION OFFICER AT SHIPPING STATION TO PREPARE BILL OF LADING.
COPIES NOS. 3 & 4-FORWARDED WITH SHIPMENT (SEE TM 38-403).
COPY NO. 5 - MAILED PRIOR TO DISPATCH OF SHIPMENT TO RECEIVING ACCOUNTABLE OFFICER.
COPY NO. 6 - FORWARDED FOR AUDITING PURPOSES.
99
TRANSFER OF SUBSISTENCE TO ANOTHER
2
LETTER
LETTER
- Retains.
File^
SHIPPING SALES COMMISSARY
FORM
DEPOT
TR
WAREHOUSE SECTION
ACCOUNTS CLERK
SHIPPING DOCUMENT
SHIPPING
DOCUMENT
SHIPPING
DOCUMENT
- Receives.
- Retains copy No. 2 until shipment made; then notes date and time of shipment and returns to depot.
- Files copy No. 1.
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 to fiscal officer, attention property auditor, at receiving station.
LETTER FROM DISTRIBUTION DEPOT DIRECTING
SHIPMENT
- Forwards copy No. 2 to station 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.
WAR DEPARTMENT SHIPPING DOCUMENT (W.D., A.G.O. Form No. 450-20-E Price Copy) CONTINUATION SHEET (W.D., A.G.O. Form 450-21-E)
Chart 20
OFFICE SECTION0
- Prepares.
- Directs sales officer at shipping commissary to ship certain items to another commissary or to return items to depot.
Retains ~2 K
-------k . Forwards for £------auditing purposes
—
\ i | \ ■■■
— Transcribes information to copies Nos. 2, 3, 4, 5, and 6 above.
— 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.
LETTER
COMMISSARY OR DEPOT BY COMMERCIAL CARRIER
Chart 20
— 3 . SHIPPING RECEIVING RECEIVING SALES COMMISSARY OR DEPOT
TRANSPORTATION TRANSPORTATION u/ADTuniicr OFFICE SECTION
OFFICE OFFICE WAKtnUUot ACCOUNTS CLERK
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 person 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 fiscal director, attention property auditor, at service . command headquarters instead of fiscal officer, attention property auditor, at receiving station.
4. TRANSFER OF SUBSISTENCE FROM STATION STOCK TO DEPOT ACCOUNTABILITY
a. Procedure as prescribed in chart except copies Nos. 2, 3, and 5 omitted.
101
Retains, then destroys
. SHIPPING h
F LETTER ■ |
- Follows up shipment with transportation of-fice. h _..
- Retains until receipt of ~ R*ceLives as no,ifica,i<>n ™e
shipment, then destroys. °f sh,PPln9 ins»ruc‘,or«-
^■■■■■■BBBBBHIBB^^^HBBHBB —B^BBBB—^Mi
bbX ^B^ r ........... 4 shipping
3 SHIPPING ■ 3 SHIPPING ■ DOCUMENT I
xP | X DOCUMENT [ DOCUMENT |
DOCUMENT I “He - Assigns voucher number.
- Receives with shipment. I — Tallies in total packages - Prices, extends, and totals.
- Forwards. I on COPY No. 4. |qas requisition clerk post to
- Prepares and distributes p----------------—x I -Returns copy No. 3 to Consumption Record.
Bills of Lading. j SHIPPING I ■ receiving transportation _ Enters jn Sa|es officer-5 Ac-
- Files. eV DOCUMENT | 1 "" officer. count.
- Tallies in package con- _ Fj|es copy No 3 of |etter and
-Accomplishes Bill of Lad- tents on copy No. 4. copy No. 4 of shipping docu-
ing. - Forwards copy No. 4. ment with vouchers to Sales
- Files. - Destroys copy No. 5. Officer's Account.
Pars. 61 — 63
Chapter V
ACCOUNTING FOR SALES COMMISSARY OPERATIONS
Section I. ACCOUNTING FOR CASH RECEIPTS
61. With Whom Deposits Are Made
All money received by the sales officer will be deposited with the nearest disbursing officer or his agent on a Report of Deposits, prepared in quadruplicate.
62. Sources of Money for Deposit
The common sources of funds deposited by the sales officer are cash sales made at the sales store, moneys transferred from the sale of other supplies and services sold at the station, reimbursement for meals at organization messes, collections of overhead and taxes on sales, the collection of the charge sales of the previous month which are, at the time of collection, charge accounts, and the collection of charge accounts of the current month collected during the month (see par. 650). Money deposited may be in the form of cash, checks, certified checks, or money orders. Checks, certified checks, and money orders will all be payable to the Treasurer of the United States and will be endorsed, as provided in AR 35-780. The sales officer will accept only certified checks or money orders in payment for purchases, except from authorized charge account purchasers who may pay their accounts with uncertified checks, will not accept uncertified checks from individual purchasers, cash checks as a matter of convenience, or accept checks for amounts larger than the sums due and return the difference in cash.
63. Reimbursement for Meals Served at Organization Messes
a. WHEN REIMBURSEMENT IS REQUIRED. When essential in the performance of official duties, station commanders may authorize officers, warrant officers, enlisted personnel who
102
have been authorized to mess separately, and civilians as prescribed by current War Department directives, to be subsisted at unit or consolidated messes. All such individuals to whom meals are served will reimburse the Government at the rate of 25 cents per meal.
b. METHODS OF OBTAINING REIMBURSEMENT. Station commanders are authorized to obtain reimbursement for meals 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 the cash collected each day to the unit commander who will retain it until the end of the month. At the end of the month, or more frequently if he is so directed, the unit commander will deliver the total collected to the officer designated to draw rations in bulk (see chart 21). If the meals are served on troop trains, the train commander will make the collections in his account, and will turn them in to the disbursing officer at destination.
(2) Collection may be made 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
(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 nth 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 War Department directives. When occasional meals are furnished civilians, reimbursement will be made in accordance with (1) above.
Par. 63
PROPERTY TURN-IN SLIP
•TOC*
Sales Officer, Fort Sohool, Ya, oioiaixiTio* oa obit
Supply Officer, Group 14
■onacmtin
Cash turned in for meal* sold:
1st Inf. Bn.
15th Eng. Bn,
1st QM Repair Co
13th Med. Co
150th Sig. Co
89th Ord. Co
TOTAL
PREPARED IN THREE COPIES. COPY NO. 1 ILLUSTRATED
LEGEND FOR REMARKS
F*T-u>se*vicem.>. out to f*i» tui 4*b T^h< l/8-nitHiciuit, hsfoit or w»»n s/C-o*Bi>ricn*Li, BTinniT or chmii 3ER-»»vic*4*li
EXS-t* ixcisa or 4CT*o*iiib illo»4«cm
MR -aaapiiaBoa nenrr r»or**TT-
*B 400 ron ao- ♦«▼ i> opiil ie«*
mi 1 or 1 ran* _____________________
siir nns* | ~ 20______________
n,lt ____ _______tSw S$t
ea. .25
•a. .25
ea. •
ea. •
I CBRTIFY article* listed h.r.ln are turned in
under the eireueatMseee l«dlcate>Renarke*. * ro* tn conni.^r^ _______________________________________________________ S/ tanltaCJjon Sapply Officer
rs iuvl.bbbn rbcbivbd.
CTa*M7iceti
• 4-tl0114
14 August i»« 4
QU4ITITU
14 August i»« 4
▼oven* ion**
qoorrrc
150
120
40
50
55
35
25
,25
,25
25
^rL./SCfiuKGS, Capt. .i ipp Sappipofflcpr ,r(
37.50
30.00
10.00
12.50
13.75
8.75
112.50
Sales 0
Figure 42. Turn-in of Cash Received for Meals Sold.
c. TURNING IN AND ACCOUNTING FOR CASH. (1) All cash collected from the sale of meals will be turned in to the sales officer by the officer designated to draw rations in bulk at the end of each month, or more frequently if so directed by the station commander. The officer designated to draw rations in bulk will consolidate all cash received from unit or organization commanders and turn it in to the sales officer on a Property Turn-In Slip listing the number of meals sold by each unit, and the amount of cash collected. The sales officer will assign a voucher number to each Property Turn-In Slip and post
it as a debit to his 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) A separate subsection of the subsistence section of the Sales Officer’s Account will be established to account for funds received from the sale of meals. It will be entitled “Collections for Meals Sold”. The only entries to this account will be the debits from the Property Turn-In Slips, and a single credit from the entry of the Report of Deposits.
103
Chart 21
FORM
CASH FOR MEAL
HAND RECEIPT (Local Form)
PROPERTY TURN-IN SLIP (W.D., A.G.O. Form No. 447)
COLLECTION AND ACCOUNTING FOR CASH TURNED IN FOR MEALS
UNIT COMMANDING OFFICER DESIGNATED
OFFICER OR TO DRAW RATIONS
MESS OFFICER IN BULK
- Receives cash.
- Collects cash at rate of 25 cents per meal. - Retains cash until end of month unless i n -structed to remit more frequently). -Turns cash over to officer designated to draw rations in bulk before established deadline date of station.
^^7 2 HAND RECEIPT I
File - Files.
2
I HAND RECEIPT 1
- 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 officer.
2 PROPERTY
TURNINSLIP
File
No. 2.
- Forwards copy No. 3 for auditing purposes.
SALES COMMISSARY
OFFICE SECTION
CASHIER ACCOUNTS CLERK
File Retains
CASH ■ ■
Q3 1
— H* b
1 nioniTr ■ _ U TUMm-wr - Receives. -Verifies cash and Property Turn-in Slips. - SignscopiesNos. 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 23. 1 PROPERTY TURNINSLIP
- Receives. -Checks extensions. -Assigns voucher number. - Enters in Sales Officer's Account. - Files with vouch-ersto Sales Officer's Accounts.
STATION
AUDITOR
File
3 PROPERTY TURNINSUP
Receives. Audits as pre-
cur-De-
scribed by rent War partment directives.
- Files.
104
Par. 63
PROPERTY TURN-IN SLIP
■OPFLY O* CLASSIFICATION 0FFIC1A
Sales Officer, Fort School, Va, 0A0ABII4TI0B OB OBI?
Commanding Officer, Fort School, Va,
ALWAYS LOCALLY REPRODUCED
Meal Coupon Books Numbers 2001 to 3000 inol. (20 coupons per book)
PAOB । OF 1 FASRS TOUCH* BURRRR
BVRBBR 9
0.K ......H
bk 50 5.00 250.00
MEAL COUPON BOOK
FORT SCHOOL, VIRGINIA
20 COUPONS
* 5.00
PREPARED IN THREE COPIES. COPY NO. 1 ILLUSTRATED
O MUJEAL COUPON
2 MAY BE ExA CHANGED FOR ONE MEAL O AT ANY ArAxY FIELD MESS AT THIS
O STATION. N<\\T GOOD AT POST (OF-
I FICERS) MESsl\ TRANSFERABLE BUT Q- non-redeema\ \ble.
Z FORT ScViOOL, VIRGINIA
Figure 43.
Meal Coupon Bool^ and Meal Coupon.
LEGEND FOR REMARKS
FWT-UB8BBVICBABLE. DUB TO FAIR WBaR ABD TSAR r/8-uwbfbvtcbablb, UFORT OF BURTBY S/C-UBBBBTICBABLB, BTATBWBBT OP CBAROBS 3ER-8BRYICBABLS
EXS-IB BXCBB8 OP AUTBORfZBD ALLO«ABCRS MR -WBMQBABDUM RICH FT FROFBRTY-
ID A 00 FORM BO- IB APRIL 1B<4
I CERTIFY articles listed herein ere turned in
IQ Aug, la* 4 D.drHAYR^/UQjj/' Inf? Commantting
QUANTITIES 8 BBBB RECEIVED.
Figure 44. Transfer of Meal Coupon Booths to Sales Commissary.
d. OBTAINING REIMBURSEMENT WHEN MEAL COUPON BOOKS ARE USED. (1) 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 payment for meals, and their use reduces the risk of loss of funds collected and simplifies the procedure of reimbursement.
(2) If the use of Meal Coupon Books is prescribed, the individual meal coupons will be serially numbered, will be printed at the direction of the station commander, and will be turned over to the sales officer by the station commander on a Property Turn-In Slip indicating thereon the serial numbers and quantity of books transmitted (see chart 22).
(3) Meal Coupon Books will be sold by the sales officer to authorized individuals, military and civilian, as prescribed by the station commander. Each purchaser will present a coupon, in lieu of cash, to the unit mess officer or his designated representative, prior to being served in the mess hall. 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.
(4) The coupons will be used by the headquarters or other agency consolidating Daily Ration Requests as part of the check of the number of rations previously estimated as required by the unit and will then be destroyed.
105
Chart 22
OBTAINING REIMBURSEMENT WHEN
FORM
STATION COMMANDER
SALE S COMMISSARY
SALES OFFICER
OFFICE SECTION
ACCOUNTS CLERK
RECEIPT OF MEAL COUPON BOOKS
MEAL COUPON BOOKS (Reproduced locally)
PROPERTY TURN-IN SLIP (W.D., A.G.O. Form No. 447)
File
PROPERTY
TURN IN SLIP
- Receives.
-Calculates retail price of books.
- Enters in Sales Officer's Account.
- Files with vouchers to Sales Officer's Account.
MEAL COUPON BOOK (Reproduced locally)
MEAL COUPON (Detached from Meal Coupon Book)
SALE AND USE OF MEAL COUPON BOOKS
1 MEAL COUPON BOOK
- 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, or prepares Cash Sales Slip.
106
MEAL COUPON ■ BOOKS M
-Receives. MEAL COUPON B^A Retains
- Furnishes receipt to distributing BOOKS I ~
point for number of books de- ■■ livered. ______________
- Ships to sales officer. 3_________________b
|2 k
7 --------K S 1 PROPERTY B _____________________
2 TURN IN SLIP I
L 1 PROPERTY h
TURN-IN SLIP - Receives.
- $'9ns copies Nos. 1, 2 and 3.
- Forwards copy No. 1 to accounts
-Prepares. c|er|(.
- Forwards with books to sales officer. - Forwards copies Nos. 2 and 3 to
station commander.
I ~ Retains books in safe.
"3 K Forwards
n~ For auditing
PROPERTY B purposes
S TURN IN SLIP 0 F||e
- Receives.
- Files copy No. 2.
- Forwards copy No. 3 for auditing
purposes.
MEAL COUPON BOOKS ARE USED
Chart 22
MEAL COUPON
BOOK PURCHASER
UNIT
MESS OFFICER
UNIT
COMMANDER
HEADQUARTERS OR OTHER AGENCY CONSOLIDATING R/CTION REQUESTS
Retains
• MEAL COUPON ■ ■ book
- Receives.
- Removes coupon upon entering mess hall.
- Retains book.
~ i » MHL j a MEUk 1 MHl Ik '
COUPON coupon coupon___■■■’■■T coupon Destroys
- Presents upon entering mess — Receives. - Receives. - Receives,
hall. — Tears in half. — Forwards with Daily Ra- - Uses coupon as part of check
- Turns in numbered half to Non Request. of rations previously estimat-
unit commander. ed as 'equ.red.
- Destroys.
>
107
Pars. 64 — 65
REPORT OF DEPOSITS
MADE NAME AND DESIGNATION OF INDIVIDUAL DEPOSITING FUNDS C. H. SCRUGGS. CAPT. QMC, SALES OFFICER
BY LOCATION FORT SCHOOL, VA. FOR PERIOD FROM 31 Aug. 1944T0 31 Aug. 1944
SHOTIONS AND SUBSECTTONS
112.40
ACCUMULATED FROM LAST REPORT
• FUNDS DEPOSITED
TODAY
Subsistence Section Subsistence
^CUMULATIVE TOTAL
50,242.51
50,354.91
Exceptional
2.21
52.95
55.16
PREPARED IN FOUR COPIES.
COPY NO 1 ILLUSTRATED
I Meat Market
1,560.56
1,560.56
11.40
11.40
Collection-for Meals
6.25
606.25
612.50
Accounts Receivable
1,840.16
1,840.16
Clothing and Equipage
5,719.92
5,734.36
Laundry
Gasoline
Coal
Overhead
TOTAL FOR DEPOSIT
COLLECTION ACCOUNTS TO BE CREDITED
ACCOUNT AMOUNT
215/60504 ROSA 7-C-161 FY 1945/46 215/60504 RQSA 7-C-167 FY 1945/46 215/60504 RQSA 7-C-172 FY 1945/46 215215 LAUNDRY 215230 OVERHEAD / 120.86 14.44 11.21 16.32 .78
TOTAL 163.61
31 August 1944 ----DATE-------
16.32
11.21
.78
163.61
3,698.04
3,714.36
537.64
110.00
110.00
190.52
191.30
64,558.74
RECEIVED FROM
C. H. SCRUGGS, Capt. QMC
64,722.35
IN CASH AND/OR CHECKSr jl63.61 which together with procurement allotment or appropriate credits for sums previously receipted for as shown hereon will appear on my account for the month of
-VOUCHER NO,
FINANCE OFFICER
VOUCHER NO. 4 A* OF SALES OFFICER
DATS
Figure 45. Report of Deposits as Prepared by Sales Officer.
64. When Deposits are Made
a. Deposits will be made daily by the sales officer whenever the money on hand at the end of the business day, exclusive of the change fund held on Memorandum Receipt, exceeds $200. However checks will not be held longer than one business day, regardless of the amount of money on hand. On the last business day of each month the sales officer will deposit the total amount of money on hand, exclusive of the amount held on Memorandum Receipt, irrespective of whether the amount is more or less than $200.
b. On those days when the cash on hand is less than $200 and no deposit is made, the sales officer will review the transactions of the day and the cash on hand be made.
to ascertain that no deposit need
65. Use of Report of Deposits
a. PURPOSE. The Report of Deposits (W.D., A.G.O. Form No. 10-87, formerly 389) as illustrated in fig. 45 will be mimeographed locally until printed forms are distributed. It will be used by the sales officer not only for depositing all cash receipts with the disbursing officer, but also for taking credit for such cash in the appropriate sections and subsections of his account. Funds derived from sales irrespective of whether cash sales, charge sales of the previous month collected during the current month, charge sales of the current month collected during the current month, or cash reimbursement for meals will be reported in different sections of the Sales Officer’s Account. These cash receipts will be credited to the appropriate collection accounts and the applicable ap-
108
REPORT OF DEPOSITS PROCEDURE
Chart 23
SALES COMMISSARY
FORM
OFFICE SECTION
SALES OFFICER
ACCOUNTS CLERK
DISBURSING OFFICER
REPORT OF DEPOSITS (W.D., A.G.O. Form No. 10-87, Revised. Reproduced locally)
617086 0 - 44 -8
109
___________________
CASH
3 I REPORT OF ■ 1 DEPOSITS J
— Prepares.
- Lists cash received from current sales store sales, from other sales, and from charge account collections according to applicable section and subsection accounts and according to collection accounts to be credited. h
- Completes report. CASH I
- Forwards all copies. ■
* REPORT OF h J n----------------->
r—1 DEPOSITS I ™—
1 1 REPORT OF ■ Jk
Retains copy No. 4 until re- deposits
turn of copy No. 3.
- Receives.
— Verifies accuracy of and signs all copies.
- Delivers copies Nos. 1, 2,and 3 --------------------.
with cash to disbursing officer. .....
CASH ■ am Retains
- Returns copy No. 4 to accounts ■
Flle "3 REPORT OF ■ 4 REPORT OF h _____________ __________________________k %
I DEPOSITS I ■■■■ ------------------
* REPORT OF ■
R DEPOSITS
- Receives. - Receives.
- Files with other Reports of - Forwards.
Deposit as voucher to Sales _ Recejves
Officer's Account. ,
. . , -Signs copy No. 3; returns to
-Forwards copy No 4 to sales officer as receipt.
Army Audit Branch, General „ , n
Accounting Office. ~ Re,°'"S C°P'eS N°S’ 1 and 2
. , . _ and the cash.
- See notes 1 and 2.
To Army Audit Branch, General Accounting Office
NOTES
1. The "Report of Deposits" for the month is assigned voucher No. 4. All Reports of Deposits prepared during the month bear this same base voucher-number which is followed by a sub-letter designated in sequence.
2. The column on "Report of Deposits" headed "Accumulated Total" is totaled on the last report for the month and entered as a credit in the Sales Officer's Account.
Pars. 65 — 67
propriation symbols and titles published in War Department Fiscal Code. The proper collection accounts and appropriation symbols and titles to be used will be obtained by the sales officer from the station fiscal officer.
(i) Funds derived from the sale of ice will be deposited to the following accounts: if the ice was purchased, to the credit of the replacing appropriation; if the ice was manufactured, to miscellaneous receipts.
b. PREPARATION. A separate Report of Deposits will be prepared at the end of each business day on which a deposit is required. Each Report of Deposits will be prepared and signed in four copies. Three copies will be delivered to the disbursing officer with the deposit, one copy being receipted and returned for the Sales Officer s Account. Upon return of the receipted copy, the fourth copy will be forwarded to the appropriate Army Audit Branch, General Accounting Office. The sales officer will assign all Reports of Deposits the same basic voucher number, namely number 4; but different reports will be distinguished by a subletter, assigned to the reports in sequence, as 4-a for the first report of the month, 4-b for the second report, 4-c for the third, etc. The report will be filled out as illustrated in fig- 45-
c. FILING AND POSTING. All Reports of Deposits for a month will be filed together with an Acco type fastener. The first report of the month (voucher number 4-a) will be filed at the bottom, and succeeding reports filed on top in consecutive order. The final report, from which entries will be made to the Sales Officer’s Account, will be on the top of the file. At the end of the month the reports, fastened together, will be placed as one voucher in the voucher file. The accumulated totals will be entered by section and subsection directly from the final Report of Deposits at that time.
Section II. ACCOUNTING FOR CHARGE SALES
66. Accounting for Sales of Subsistence to Organizations on the Garrison Ration
Organizations being subsisted on the garrison ration and other authorized purchasers will obtain subsistence supplies by the use of Informal Lists
110
and Charge Sales Slips as prescribed in par. 59 and chart i9. The Charge Sales Slips will be processed in the sales store according to the procedure prescribed in chart i9.
67. Preparation of Statement of Account
a. PREPARATION AND USE OF STATEMENT OF ACCOUNT. As the total of each month’s charge accounts, including accounts transferred to the sales officer for billing and collection by other post activities, will be posted as a credit to the Sales Officer’s Account for the month in which the sale was made, the sales officer will not post one month’s charges or credits to the next month’s account of the same purchaser. If a purchaser buying on a charge account basis pays his account in the same month that the purchase was made, the sales officer will record the transaction as a cash sale. The charge account of each purchaser for each month will be considered a separate series of transactions.
b. PREPARATION OF CURRENT MONTH’S ACCOUNT. (1) A Statement of Account (W.D., Q.M.C. Form No. j98) will be prepared (see fig. 46) 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 record the individual Charge Sales Slips on both copies of the Statement of Account in sequence by dates. The three columns on the Statement of Account will be used when more than one purchase is made in one day. If more than three purchases are made in any one day, the accounts clerk will record them under the same date on the Statement of Account.
(2) 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.
(3) Credits due for the correction of charges or for subsistence supplies turned in will be recorded in the credits column. 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 par. 68.
Par. 66
WAR DEPARTMINT
Q. M.C. Form No. 888 (Revised Aug. 21 1M1)
▲mount Numb*
SOLD TO.
Address.
Date
STATEMENT OF ACCOUNT
Month.
Commissary credit $ (Par. 1 b, (3). (e), AR. 30-2200)
Purchases
Purchases
Purchases
Credits
7
to /z /S' 77 17 22 27 26 23 3/
276.30
24 4.4V
732.9/
244. SZ 2f8:77 775.53 276.70 33720
Z5I. 7Z 3f8.Zo 586.96 297.50
269.23
RECAPITULATION
/b.3o
70.2/
MS
22.7/
$ so?/. 8/ 3333.55 // 48.26
Total Amount Due:.
This account is payable to the Sales Officer
PAID
at ___________________________________________________________;____________________
If not paid before noon of tho 20th of the month succeeding that in which the sales were made, no further credit can be extended and a delinquent report must be made to the commanding officer. Amounts due the United States in payment for supplies and/or services may be paid only in cash or by check, bank draft, or postal money order drawn in favor of the Treasurer of the United States. 10—23041 1
^3 ' .
New Balance
236.30
577.8/ /o 7 2.25 1328.3 8 /5877Z 2033.01 2323.7/ 2788-96 3 329.57 3598.92 3986.62 75 73.08 48 / 7.58 5081.8/
*W65.43
//6.3d
, 19-
Old Balance
Figure 46. Statement of Account.
c. ACCOUNTING FOR CHARGE ACCOUNTS. At the end of the last business day of each month each account will be checked and verified, and charge sales transferred from other activities will be entered. In the space headed “Recapitulation” the total amount due will be broken down into the amounts derived from charge sales made for each type of activity.
Copy No. 1 will be transmitted to the customer for payment. Copy No. 2 will be retained in a separate file by the sales officer. 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 par. 68 and stamp the original, when presented, as paid.
Ill
PREPARATION AND DISTRIBUTION OF STATEMENT OF ACCOUNT AND REPORT OF CHARGE SALES
Chart 24
FORM
ORGANIZATION OR MESS
SALES COMMISSARY
OFFICE SECTION ACCOUNTS CLERK
112
_ n
o > m o ? > 5 n £ ° o Mn
— o z n ± —mnz<»-vS>O z ' >
oOnT Zpx^ zonz
O co _ ■> r) > I • • CD
3 > O £ < 5 T ■ Qz o 9 m = m
3 r- -n 'O H 2Z Z m rn r- T z A 00 -
-rn- <50 £
O 2 g. O "
3 -3
to
2.
Q
> X) Z"l
-» a>
Q a> (Q <’ °
U. 1
I 5 3-1 [ P 9 It I !- « i it? 4 =1 rn 4 =1 i I o q
I o?Soi.2? i ~ F « I s Io I. S?2| .
nfH h nn? Ip <■?-1 du |u In*-■—ih !■ t' hF i jf ji rj i riLJLJLJ ri LJ > = o H I Bn r 2 ft ■ b ? a X
r ~ A n s f ' f A =5 r™1 " I. T
c m o’ •< O ■ 2? J® <»
V co Z? * I 5
« 0 ? • ?
-> o . -=
9- ' Z g
CD — 3
w» ;* j
v»’
Par. 68
68. Revised Method of Reporting
Charge Sales
a. All acounts for charge sales outstanding at the end of the month will be consolidated on a single voucher, a Report of Charge Sales. The
total on this report will be carried forward into the Sales Officer’s Account of the next month when the cash collections made will be deposited as credits on the Report of Deposits. The Report of Charge Sales will be prepared on a locally
113
REPORT OF CHARGE SALES SALES COMMISSARY . |
FORT SCHOOL, VA.
MONTH OF July_____1944_
A C D E F G* IL—
TOTAL I . DISTRIBUTION .....
ACCOUNTS RECEIVABLE AMOUNT SUB- EXCEPT.
_______________________________DUE SISTENCE ITEMS ELECT‘ GAS WATER OVERHEAD
^3 C4. M33.3J
»/9 II ♦/. I *
Custodian,Hosp. Subs. Acc't 5,081,81 4,965,43 116,38________________________________
(FU t/s
842nd Air Base Squad, AAF__758,10 758.10_________________________________________
M/3
901st gvard sadn. Avn,_____195.40____195.4Q.|_______________________________________
fid t,/ r-
Post Exchange_______________655.39______.____________424.87 230.52_________________
Post Theatre No, 1___________12.08____________________12.08_____________.-----------
Post Theatre No, 2___Z_______12,08____________________12.08_________________________
Officers Club________________8.69_____________________8.69__________________________
Geo, W, Brown 4,69 4,69
Tom Green 3, G6 3.66
Andrew J, Jones 3.72 3/72;.
zfezL. ZZ
far f
___________TOTALS_______116.381 469.79_______________________________________________
s. C.H. SCRUGGS, 9/5fi QMC / I SALES OFFICER V '
<2^ 3 J.
L_______________________________Zv________________________________________________________
L, %/‘Oc,\ C.H. SCRUGGS, CAPT. QMC I
SALES OFFICER 1
^^^4 A I // / J2 <7 T
VOUCHER NO. •< J / J.
Figure #7. Report of Charge Sales.
Pars. 68 — 69
prepared form as follows:
(i) 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, which is the amount posted as a credit to the total amount column of the Sales Officer’s Account for the month during which the sales were made, and a debit to the total amount column and the accounts receivable column of the Sales Officer’s Account for the following month.
(4) Columns C through H—The amount of charge sales applicable to each section and subsection of the Sales Officer’s Account taken from the appropriate Statement of Account. The totals of these columns will be posted as credit entries to the appropriate sections and subsections of the Sales, Officer’s Account for the month during which the sales were made.
(5) Item I. Signature of the sales officer.
(6) Item J. Credit voucher number of the month during which the sales were made, and debit voucher number (always number 3) to the account of the next month.
b. Two voucher numbers, one for each month, will be assigned to the Report of Charge Sales in the same manner as two voucher numbers will be assigned to the Inventory. The report will be prepared in two copies as here indicated. Copy No. 1 will be posted as one of the final credit voucher entries to the applicable sections of the Sales Officer’s Account of the month during which the sales were made. Copy No. 2 will be assigned Voucher No. 3 in the voucher series for the following month, and will be posted as a single debit entry to the subsection, accounts receivable, of the Sales Officer’s Account of that month.
c. The effect of this procedure is to make each month’s account complete in itself. When the Report of Charge Sales is posted at the end of the month, it is one of the credit entries which partially offset the debit which was recorded when the supplies were received. When the Report of Charge Sales is posted as a debit at the beginning of the following month, it, in turn, will be offset by an equal credit obtained by the collection of cash during the first 20 days of the month, delinquent accounts reported, and/or ration and savings
credit. As payments are made or ration and savings credits are processed, the retained copies of the Statements of Account will be marked paid, and transferred from the file of outstanding accounts to a file of paid accounts. At the same time the account will be checked off the Report of Charge Sales, which has been posted as voucher No. 3 to the month’s account. If, on the 20th day of the month, all of the charge accounts brought forward from the previous month have not been paid or liquidated by the processing of a Ration and Savings Account, a Report of Delinquent Accounts will be prepared to liquidate the unpaid balance as prescribed in par. 69. As delinquent accounts should be kept to a minimum, sales officers will report, as of the 10th of each month, all unpaid accounts that will become delinquent on the 20th, to the station commander for such action to prevent deliquency as may be deemed desirable.
69. Preparation of the Report of Delinquent Accounts
a. Charge accounts not paid before noon of the 20th of the month following that in which the sales were made are delinquent. After noon on the 20th day of the month all accounts that have not been checked off the Report of Charge Sales and remain in the file of outstanding accounts will be reprepared in duplicate, certified as correct and unpaid by the sales officer, and will be entered on a Report of Delinquent Accounts. This report will be made on W.D., Q.M.C. Form No. 398, suitably modified. It will list the name and last known address of each debtor, the account number, the class of supplies or services, the amount to be credited to each appropriation (together with the purpose number involved, except subsistence) when collected, and the amount of overhead due, whenever applicable. All of the amounts so due will be added to a single total. The report will be prepared in two copies and each certified by the sales officer. It will be assigned a voucher number in sequence. Copy No. 1 together with the certified copies of the accounts, will be forwarded through channels to the commanding general of the service command. Copy No. 2 will be entered in the Sales Officer’s Account as a credit, and filed with the vouchers to the Sales Officer’s Account. The sales officer will have no further responsibility in connection with the delinquent accounts (see AR 35-6660).
114
Figure 48. Report of Delinquent Accounts and Supporting Statements.
115
WAR DEPARTMINT ______________________
Q. M.C.KormNo.WM iMoatNamb*
Utevisml Aug. 21 1941) STATEMENT OF ACCOUNT SOLD TO____Andr ew J. Jones_________________________ CommiMsiy credit s_________ _________
rrw. t k a. id. ar. w-raoj Address__Tempo. Civ. Qtr«. No. 28, Fort Srhnnl, Vs________________
Date Purchases Purchssss Purchases Credits New Balance Old Balance
31 July 44 3.72 3.72
CERTIFIID CORRECT AN) PAYMENT HA! NOT BEEN RECEIVED 20 AUGU ST 1944 Cty bSiAyppi I—
C.H. SCRUGGS g&PT. QMC SALES OFFICER FORT SCHOOL.VA. WAR DBPARTMBNT ~ ------
Q. M.e.RWrn No. Stea Account N«raiw
UUvlMU AU(. a. 1MI) STATEMENT OF ACCOUNT Month JyJy 1944----------------------------------------------------------------- ---------
SOLD TO George W, Brown _____________________________Commissary credit $------- ----------
---------- (PM. X b, (2), (•). AR. 30-2290) Address Tempo. Qis., fttra. Kn. Al, Tort Sr.honl. ..Ya.----------
pato Purchases Purchases Purchases Credits New Balance Old Balance
31 July 44 4.69 4-69
CERTIF ED CORRECT I ND PAYMENT HAS NOT BEEN RECEIVED 20 A J( UST 1944 t.H. SCRUGGS CAPT. QMC JiAlES OFFICER Qw^ check, b..r. ESA 1942/45 8C901 3.72
Uie Treasurer <4 the Uulted State*. qvjva
I CERTIFY THAT PAY (ENT FCR THE IBOVE LISTE) ACCOUNTS HA J NOT BEEN REDEIVED. 20 A JGUST 1944 C.H. SCRUGG WAPT. QMC. -------------------- SALES OFFICER
RECAPITULAT
This tu- ?
nm.le, no further credit cen be exten im.i.dim: i.ilicrr. Amount* dm the n <7
_________It>a ________ Unlt 1 1 8 9 10 11 12 13 14 16 16 17 18 19| Totalll ®a.lss ,Iotal
---- M-—6000 ------------------------l/to tf44 hT ITORDOCkTwOJC^- ASS1T QMSO ----------------
S/c-uaiiivicHiii. iTinniT or ciimii P«t« Ov<«ni,«tio. pappjr oilier —— •**k.»*Ur"*4 *"
SER-SBBVICHBLB OUIITITIBS SIOW. Il •4CTI0K- COLUIU H*VB Bit. B1CBIVBD.
EX8-I. BSCBSS or 4UT.0.IH0 ALLOW.ICta S’T QMSO
| MR -BBB0H. DUB BFCtlFT FBOPBITT-___________ firSM1 et^nSTTfiv; ITol/ier----------
»» 400 roil BO- 44T IS IPBIL IB44 ~ vt BBS. RBCBIVBD.
---------------------i--------------------------------------—__________________________B4-BB0BlB>CB-«ej
EX8-I. BICH. OP AUTB0SI8BD ILLO.k.C.I | / J, CQA? ISO 7 C,Z / !
| MR -MtMOHMDOB BBCBIFT PBOFBBTT- ____________| F ..V <«> I r *r . l71
n *oo rot. an- <«t is ifbil i«44
Figure 33. Turn-in Cash from Sale of Clothing and Equipage.
Pars. 72-73
at such times as the station commander directs, but not less frequently than three times each month.
(b) Charge accounts will be transferred as of the end of each month.
(c) Transfer of sales of services will be made prior to the audit of the account of the selling agency.
(2) Transfers of charge accounts will be made on a War Department Shipping Document prepared in duplicate and supported by a list of charges against each individual account. The total amount of sales will be recorded as one total.
(3) Transfers of supplies and services sold will be made on a War Department Shipping Document, prepared in two copies. Copy No. 1 will be retained as a voucher to the Sales Officer’s Account; copy No. 2 will be signed by the sales officer and returned as a receipt to the supply officer.
(4) Transfers of cash received for the sales of supplies will be made to the sales officer on a Property Turn-In Slip, prepared in two copies, and for the sales of services on a Property Turn-In Slip,
prepared in three copies. Copy No. 1 will be used by the sales officer as a supporting document to the Report of Deposits for the day on which the cash is deposited. Copy No. 2 will be receipted and returned to the officer turning in the cash. Copy No. 3 will be forwarded for auditing purposes. Property Turn-In Slips so used will be cross referenced in the Sales Officer’s Account to the War Department Shipping Documents on which the supplies or services sold were transferred to the sales officer.
73. Overhead Charges — When Collected
a. An overhead charge of ten percent (10%) will be made on sales of subsistence to the following:
(1) Post messes established for civilian employees under the provisions of AR 210-60.
(2) Post restaurants.
(3) Civil Air Patrol messes.
b. OTHER SALES. No overhead charges on sales of subsistence except as provided above will be made. Sales of other supplies and services will
123
------------------------ 1 » 3 < S i 7 8 9 10 11 18 13 14 15 16 17 18 19 20 21 S2 23 24 g, 26 S7 28 29 30 31 3g 33 34 35 36 37 38 39 40 41 42 44 44 45 46 47 43 49 5 >
...,....... VOUCH.. HO. ITUIM ..OU...T.OH HO. MO. DAV RECAPITULATION OF SH,AMENT-----F~----------------1
WiROEPT 71” is-—P™ ------------------------ rral price copy _________,
nun ULl liDOCUMENT 321 44-055 8 12 4 1 * r***' *“••• wcioht cum -- -------------1 lb
_____________Cl QMSO Fort School Va -------
CAR MO. a INITIAL I -----------------------------------------------Tam V 'a.'
-----------------------------------------------------_ Z--------—. ~ZZZ ..
•/u HO- Sales Officer Fort School Va
i -----------------------------------------------UV. .M- 8. .8. .H
---------------| TOTAl M8.8.4.-4S S.4.7WN IN Xh IIMN
_____________|_ * Cash sales of C 4 E irade on slifs MI4228O5__ o
_______________L___t0 M1422MO incl. ........ ..
STOCK HUMBER TOESCRIFTION OK ARTICLES "oV OF TYPE OP FRO. UNIT TOTAL UNIT TOTAL TALLY OU.KTITV
I MEAA • FKfll NUMMR WT. WCIQHT CUM CUM NO. CONO. ACTUALLY SMFF0 <»»«•• ’’WICf IO1AI PHli ►
Trousers, H.B. twill ea 3 s
------— ■—-— ------------------------------------— -----------------------------------------------------. . 1, pa, . . a.an
Jackets, H.B. twill . ea 3
----------------------------------------1---------------------------------------------------------------------__________
Jackets, Ficlc, O.D. ea 2
--------------------------------------------------------------------------------------------------------------G.12_____12-22.
Shoes, Low Quarter pr 11
---------------------------------------------------------_____________________________________________________3. £1____25 41
Neckties, mohair ea 28
Locker, Trunk ea 1 75
___________________________________________________________________________________________________________Total Amo int 72 01
____________________Gaah in t.he mount. .if mas la xa__________________________________________________________________
____________________Property Turn-in Slip No. 196 of this date._____________________________________________________________ FOR THE QM SUPPLY OFFICER__________________________________________________________________________________£
/A «
_______________________________ H, MURDOCK, AC JO, ACS * T.________________________________________________________________
___________
51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 9* 9? 99 99 10,
n l................—......... t . 111 1 ± 1 1 iiii .1 1 4 x 1
51 52 53 54 55 56 57 58 59 60 61 69 63 64 65 66 67 68 69 70 71 7g 73 74 75 76 77 78 79 SO 81 B2 S3 84 B5 B6 87 SB 89 90 91 92 93 94 9S 97 98 99 loj
Figure 34. Transfer to the Sales Officer of Clothing and Equipage Sold.
TRANSFER OF SUPPLIES AND SERVICES WHEN SOLD AND THE PROCEEDS THEREOF
Chart 27
- Collects proceeds from sale.
r________________ 1 NOTE
PROPERTY r---------------When services are sold, the transfer of the sale
tiidki i4i eim 1 ■ and its Proceeds will be made prior to the audit
rWH Ar o l S PR0PERTVTURNIN . of the account of the selling agency. Transfer of
N 447) °rfn cash received from the sale of services will be
°’ ' made on a Property Turn-In Slip, prepared in three
- Prepares, listing amount of cash copies. Copy No. 3 will be forwarded for auditing
being turned in and making purposes,
cross reference to the War De- ___________________
partment Shipping Document ■■ " ~
transferring property sold.
-Verifies accuracy of and signs copies Nos. 1 and 2.
- Forwards with cash and War Department Shipping Document.
WAR DEPARTMENT n------------------------------k
SHIPPING r.---------------
DOCUMENT 1 **« department jj—
Z\A/ Px a /■* c SHIPPING B
W'm’' ™ r?rm DOCUMENT
No. 450-20-E)
- Prepares, listing property sold at established prices.
- Extends and totals.
- Totals above entries. Retains
- Enters cross reference to Prop- k^J
erty Turn-In Slip on which cash CASH B
is being turned in. . ____________B
-Verifies accuracy of and signs copies Nos. 1 and 2.
- Forwards with cash and Prop- ? ~k
erty Turn-In Slip. W Fl property I_____________________* fl ~k_L e-.
-See Note V property |X F.le
TURN IN SUP I F TURN IN SUP I
---------------K ~ Files as supporting document to Re-
2property k ™ T7------------------Por* Deposits on which cash re-
F T1]DU I 1 WAR DEPARTMENT k ceived is deposited.
TURNINSUP ■ I SHIPPING B _____________
File4v document ■ | war department k
'I XJ shipping |b File
L 2 **" department __ document |
shipping B ~ Receives.
I^^OOCUMEN^^^J _ Checks accuracy of computations, ~ Checks extensions,
and verifies amount of cash -Assigns voucher numbers to each turned in. document.
- Files. ~ Retains cash awaiting deposit. - Enters in Sales Officer's Account.
- Signs copies Nos. 1 and 2 of ~ Files with vouchers to Sales Officer's Property Turn-In Slip and War Account.
* Department Shipping Document.
-Returns copy No. 2 of Property Turn-In Slip and copy No. 2 of War Department Shipping Document.
- Forwards copy No. 1 of Property Turn-In Slip and copy No. 1 War Department Document to accounts clerk.
- For procedure of recording and depositing cash (see chart 23).
Par*. 73-75
PREPARED IN FOUR COPIES ONLY SHEET NO 1 OF COPY NO 1 ILLUSTRATED
INVENTORY OF QUARTERMASTER SUPPLIES.
AT FORT SCHOOL, YA.
.31. July 1344
ACCOUNT OF C. H. Scrubs, Capt.. QMC, .Sale, Officer)
ARTICLES UNITS QUANTITY IN WAREHOUSE QUANTITY INHALES- TOTAL QUANTITY PRICE MONEY VALUE
s^tion Subsistence
lUMnxTi. "Parsons". qt. btl 3/9 Z5" ./£ X3 **
APPLES. Mo. _1Q cn /X7*/ /m /O 77. /7
APPLEBUTTER. 28-oS )ar dX*/2 3d 2X7* ./3 33 *. />?
APPLESAUCE. No. 2 cn 3^6/ 27 2 7S-OY
cn /T/3 // X2* 7?. S' 6
APRICOTS. Ho. IQ cn ,67
Ha. 2. ^1
CD—
String, cut. No. 10 cn XiXCL T7 .JlKsn
BEETS, No. 2J cn /?? 2/C ■ /o 2/. 6o
BEETS, No. 10 cn 72i 72 J 2X7-X2
BLACKBERRIES, No. 10 cn X/f X/7 -it 720-37
BOUILLON CUBES, S'e “Armour" co Xi 3 X/ 2>.o£
BRRAQ, Issue (plain) lb 2. .Off ,/o
Raisin (Issue) 20-os Ih
Whole Wheat (Issue) 20-o»
Month .July 1944 Vou. No.J&^l/L.
Figure 55. Inventory of Subsistence Supplies.
be made at prices established in current War Department directives and no additional charge for overhead or packing and handling will be added.
c. ACCOUNTING FOR OVERHEAD. Overhead, when charged and collected under a above, will be listed separately on sales slips and on Reports of Deposits and will be posted to a separate overhead section of the Sales Officer’s Account. Funds collected for overhead will be deposited to the credit of Miscellaneous Receipts — 215230.
Section IV. INVENTORIES AND PRICE ADJUSTMENTS
74. Purpose of on Inventory
a. The primary purpose of a physical inventory is to determine the exact accountability of a sales officer. It is a record made by a physical count of the supplies on hand in the sales commissary on
the day that the inventory is prepared. A physical inventory will always be prepared when a new sales officer is appointed to succeed an incumbent sales officer in order to establish the accountability of each officer.
75. Preparation of Subsistence Inventory
a. HOW THE INVENTORY IS TAKEN. (1) The Inventory of subsistence supplies will always be prepared as of the last working day of each month and may be prepared at such other times as may be directed by the commanding general of the service command. The sales commissary warehouses and sales store will be closed from the time that the physical inventory count is started until the separate inventory counts are reconciled. Two separate inventory counts will be made, one by the sales officer, with such assistants as he may select; and the other independently by a disinterested officer detailed to this duty by the station commander. The inventory will be
61708S 0-44-9
125
Par. 75
INVENTORY OF QUARTERMASTER SUPPLIES____AT FORT SCHOOL, VA,
ACCOUNT OF C, H, Scruggs, Capt.,QMC_______________________________________ 31 July 1944__________
(Sales Officer) (Dare of Inventory)
FINAL PAGE OF COPY NO 1 ARTICLES UNITS QUANTITY IN WAREHOUSE QUANTITY IN SALESROOM TOTAL QUANTITY PRICE MONEY VALUE
REGULAR SUPPLIES -BOOKS
CASE SALE BOOKS ea £ /
WW/ WHO //.TK 0/ S'
L //J loo, 1 WoO ?z //yo/oo
■ ~
I cartit y that this Inventor) is correct that it was taken bv
ae oargt nallv. that it has b< en reconcils d wit! that of
Philip J , Jones, Cat t. Inf., Inventory Of f icer and that all
discreps notes have I een ad jus ted and cori ectioi s thereof have
been not ed on this I nventory.
t 4a/1
Sales Office/'^””
I certif y that this Inventor) is correct. Z7 .
Invent QrvffvtyxV
x77
Figure yy. Continued.
prepared on W.D., Q.M.C. Form 392 which will be partially prepared by the pre-typing of the articles and units columns, before the close of each month. Such information will be taken from the Consumption Record. Copies 1 and 3 will be used by the sales officer and copies 2 and 4 by the disinterested officer. Each officer will record the quantities inventoried on both his copies in ink or indelible pencil.
(2) The name of the station, the name of the sales officer, and the date of inventory will be entered in the spaces provided. When supplies are located other than in the warehouse and the sales room, a supplemental sheet will be prepared by each officer for the quantities at each location, and the total will not be entered on the Inventory
126
form until these separate quantities have been reconciled. These sheets will be attached to the certified copies of the Inventory but will not be individually certified. Any items not listed in the articles and units columns prior to the beginning of the inventory will be added by each officer.
(3) When each officer has completed his Inventory, the quantities recorded will be reconciled. Those items that do not agree will be recounted. If the two officers are unable to reconcile their recounts, they will report their inability to the station commander who will direct the necessary action to be taken in adjusting the discrepancies.
(4) The sales officer, after having completed his Inventory, will check all purchase orders, shipping documents, and receiving reports to ascertain that
Par. 75 — 76
i I oertif:r that thi» :nventory la correct, that Lt wa»
\taken by me personal Ly, that Lt has been reconc iled with
J______________that of Charles H, S ;ruzg». C tpt., Q.M.C., Sale i Officer, ___________ I
\______________and that all diacrep inc lea ha ve been adju ited a id _________________
L___ __________ correct! >ns thereof lave been noted on this Ir.v>r.tory.
1 ___________1. 1'ortl.e ' cef. Uy thkt. this 1 iventory :,;t :.i»n out of ^B d ■■'LC,
L______________my paran:lai pnaaaaai in_____and w .11 ba dally irad b r ma_____________
\______________paraonal y to the at,ition com:lander.__________________________________
\------------------------------------------■
I Inv >nto®y^0gplc >r K
f I certify that this nventory is correct.
\ Z td'_______________
1__________________________________________—Sal,,.a nrwdCr_____________________________
f
—
On both old and new sales officers' Inventories, Certificates same as in Fig. 55 except that Certificates will be signed "Officer being relieved of accountability" instead of "Sales Officer" and "Officer taking over accountability" instead of ."Inventory Officer".
CERTIFICATES USED WHEN ACCOUNTABILITY IS TRANSFERRED
On the new sales officer's Inventory, a third Certificate as follows, "Bond in the amount of $.........
has been activated effective................." will
be entered and signed by the new Sales Officer.
Figure 55. Continued.
all stocks and supplies received during the month have been properly entered in the Sales Officer’s Account. The disinterested officer will check the sales books against the sales book register to assure that the sales books shown on the previous Inventory and not shown on the present Inventory have been consumed.
76. Use of Subsistence Inventory
When the Inventories have been reconciled, both officers will date and certify one copy of each other’s Inventory, using the certificates illustrated in fig. 55. The sales officer’s copy, as certified, will be forwarded to the accounts clerk. After being priced and extended, it will be assigned two
voucher numbers, one for the current month’s account and one for the account for the succeeding month. The same dollar amount will be entered as one of the closing vouchers of the Sales Officer’s Account for the current month and as voucher No. 1 of the new month. The disinterested officer’s Inventory, after it has been certified, will be forwarded to the station commander for transmittal to the audit file, without being priced or extended. Under no circumstances will the disinterested officer permit his certified copy to come even momentarily into the possession of the sales officer. Each officer will retain one copy for his personal files.
127
Chart 28
INVENTORY PROCEDURE
FORM STATION COMMANDER DISINTERESTED OFFICER SALES COI EMISSARY
OFFICE SECTION SALES OFFICER
ACCOUNTS CLERK
___File F? k >
■ A mC,Al MFile
SPECIAL ORDERS Up ~ " p ~ k 7 wJJZLj
””” I "1 ~ Receives.
- Issues prior to end of Retains
month. — Receives.
- Files retained copy. - Reports to commissary,
on designated date. - Retains. Retains
Forwards 4____________
for Retains l~3 ^k — T___________________________1^®
auditing W IT- X. 1 I
purposes Lp ...........- k^B^I n----------------------------S INVENTORY
p- _ Wl INVENTORY I
INVENTORY OF Lip k k I '««ntory I l_____ p
SUBSISTENCE inventory I f
SUPPLIES I —— -Prepares listing all - Makes physical in-
(W.D., Q.M.C. Form - Receives. items expected to be on ventory of all stock
No. 392) - Makes independent in- hand. On "an Nos. mg „py.
- Reconciles wTrt, sole, ' a"d 2°‘ “P"‘' -Reconcile, -Id,
officer's Inventory. !?e”9"° ’’ “P"” !?“• disinterested offi-
dll..,. , 3 and 4 as working cer's Inventory.
- Rechecks physically and copies '
corrects differences as p . mi Rechecks physical-
• t / . r\\ Forwards copies Nos. 1 |y and corrects dif-
required (see note 2). . Q \ ~ ’/ ana correcTS a,T'
and 3 to sales officer, ferences as re-
- Transcribes data from and coniK mo. o onj . , ,
... .. ana coP,es inos. z ana quired (see note
copy No. 4, working 4 to the disinterested 2)
copy, to copy No. 2, officer. h
final copy. -Transcribes data
- Compares copy No. 2, H I from copy No. 3,
final copy, with copy , _F" ""™ L» I W°
No. 1, final copy of the ♦ ~ copy No. 1, final
sales officer. Retams'WMB^.rf copy.
-Signs required certifi- -Compares copy
cate on last sheet of - Prices, extends, and No, '' fina copy'
copy No. 2. totals, using Quarterly COPY No. 2, I
-Obtains signature of the Depdt Price List applica- final «>py of
sales officer to required ble to the month in ,s,n eres 0 1
certificate on last sheet which ,he dosing inven- “r-
of copy No. 2. tory was faken. “ Signs required cer-
- Delivers copy No. 2 -Assigns two voucher tificate on last
personally to the station numbers, one to current * e* 0 COPY
commander (see note 1 ). month's account and °'
NOTES - Retains copy No. 4. voucher No. 1 to new - Obtains signature
, . . _ , , month's account. of disinterested of-
1. Disinterested officer s In- - Enters in the Sales Offi ficer to certificate
ventory copy No. 2, will !e's A c^t - ^et of
be used by the auditor to ‘ copy No 1
perform the audit. ~ das requisition clerk
2. If the sales officer and the 2°***° ConsumP,i<* ~ Kin'Vtn’ C°P/
ca^.
Dtu/b h i 7 w ~ -4 4-. — -
27 — " Z aza.!
21_ " D 7Z.147 _L__j^_L Jp^Tk’S#'' —
23_ ll " 7Z3477
2D J4243_j /
2D £^ ■ 4/ so Z
2£_ Zaaams CLla~*a,-. Ca ...1U J J __ 11b __
34 (41131 J j LoilJl ।
37 Cdtd/tA, .d+dw^K. tCa 11311 A. 1 11312 . _L
3f_ —j. 1 /rrzlojl
1 3D fa 15 S3 t sfl i Z 7 HSIA 1 J3r7W -Tnirtf ---79332 .21119. J_ - ZZ/3V 4—~ ~U
#0 (221 A. | ZlZ4Z£<
fZ /> r Fa 111120 _L_ | JiZZflfi . _ |
yg 7 4 .2212. J
'JrCa/o (aaaaaa/ -ZZ _2J1 ntU botkAto 242242 zzjzzsf |/#3j| WK1
Figure 57. The Sales Officer’s Account (Distribution Journal).
ment to which it is assigned or in the space on the document provided for that purpose.
(i) The opening Inventory, the Inventory Price Adjustment, the Report of Charge Sales (previous month), and the Report of Deposits will always be recorded and marked as vouchers “(month) i,” “(month) 2,” “(month) 3“ and “(month) 4“ for each month. Vouchers 1, 2, and 3 will be posted ip sequence. Voucher No. 4 will be posted on the line immediately preceding the closing inventory for the month.
(2) All other vouchers will be numbered in the sequence in which posted to the distribution journal.
/. ENTERING VOUCHERS. (1) All vouchers will be posted to the distribution journal by
the entering of all required information on one horizontal line in the appropriate columns. A voucher may be a debit and/or a credit to one or more sections of the account, the total debit and/or the total credit will always be entered in the total amount, debit and/or credit columns. Therefore, the total of the debits posted to all sections and subsections will always equal the posting to the total amount, debit column; similarly, the total of the credits posted to all sections and subsections will agree with the total amount credit column.
(2) When a voucher (such as the Inventory Price Adjustment voucher) requires posting to both debit and credit columns, both the debit and credit entries will be made on the same line but will be posted to the appropriate debit and credit columns.
132
Par. 79
1/ Ar—-4^4 *4"
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Figure 5. Continued.
(3) Since the distribution journal will be considered as a book of original entry and since it will not be recopied for audit, or other purposes, all vouchers, page totals, and final totals will be entered in ink.
(4) Vouchers should be posted in as near to chronological order as is possible, and vouchers should be entered at the earliest practical time after receipt. The dates to be used in recording vouchers will be as follows:
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.
For vouchers which are abstracts of transactions—the last date as of which transactions are abstracted.
(5) 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 succeeding vouchers unless the date of a voucher differs from the date of its preceding voucher.
g. SUB TOTALS AND PAGE TOTALS. (1) The mathematical accuracy of each series of daily postings to the distribution journal may be verified by cumulatively subtotaling each column and inserting these subtotals (using small pencil
133
Figure 57. figures) immediately below the last line on which a voucher has been entered (see fig. 57). 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 footing check will be made of the credit columns.
(2) If such daily balancing of postings is not desired by the sales officer, the distribution journal may be balanced at more infrequent intervals.
(3) Regardless of how often entries are balanced, the cumulative totals of each page will be entered on the bottom line of the separate pages
Continued.
and these totals will be carried forward to the next succeeding pages. Such totals will be entered in ink 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. CORRECTION OF ENTRIES. If vouchers are found to have been erroneously entered in the distribution journal, corrections will be made either by an erasure and correction of the incorrect entry, and the affected totals if any, or by the drawing of a narrow but not obliterating line through the entry, the entering of the correct entry under the same voucher number on the next available line with a cross reference to the original
134
Par. 79 ______.
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----------------------4______________________________________
_________z_________________ _____ _ _ _________IZ__________I______II_ZIII__IIIII_ZIIII__
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--------------------------------------------------------------------------------------------
-----------------------------—--------h - -4- --1-----1-------------------------------------
ft.......... । llllftTmft 1‘W Wft lilllll lllllll IHllll IIIIH"III
Pars. 79—80
THE SECTIONS AND SUB SECTIONS ILLUSTRATED ARE NOT MANDATORY. SECTIONS AND SUB SECTIONS WILL BE DETERMINED BY THE STATION COMMANDER IN ACCORDANCE WITH WAR DEPARTMENT DIRECTIVES
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enti y, and a correction of the affected totals if any.
i. PAGE DESIGNATION. 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” in sequence. Each basic page will also show the name, rank, and station of the sales officer.
;. 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 par. g(i) above, to be certain that the total of the debit and credit columns are equal. After these figures are properly balanced a line will be drawn
Continued.
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.
80. Action of Sales Officer at Time of Audit
All vouchers to the Sales Officer’s Account for the month will be filed in numerical sequence. At the time of audit the distribution journal and all vouchers and supporting documents thereto will be placed in the custody of the auditor and will remain in the auditor’s custody until completion of the audit at which time they will be filed in the sales officer’s permanent files for such future disposition as may be prescribed by current War Department directives.
135
TYPE or TRANSACTION PROCEDURE NUMBER PDAftnilOK erkBM nrrr\ ENTRY
TOTAL AMOUNT SUBSISTENCE
Chart rviwn uacu Figure SUBSISTENCE EXCEPTIONAL ARTICLES
Dr. Cr. Dr. Cr. Dr. Cr.
<• INVENTORY > 1 Opening Inventory (Voucher Mo. 1) 28 Inventory of Quartermaster Supplies (W.D., Q.M.C. Form No. 392) 55 1 1
2 Inventory Price Adjustment (Voucher Mo. 2) 29 Inventory Adjustment Sales Account (W.D., Q.M.C. Form No. 391) Debit and/or Credit entry depending upon price changes 56 2 2 2 2
3 Closing Inventory 28 Inventory of Quartermaster Supplies (W.D., Q.M.C. Form No. 392) 55 3 3
<— RECEIPT > 4 Requisition and Receipt of Subsistence Supplies from a Depot 2 Station Stock Status Report (W.D., Q.M.C. Form No. 1010) War Department Shipping Document (W.D., A.G.O. Form No. 450-20 E) 4 5 4 4
5 Requisition and Receipt of Subsistence Supplies from Market Center Stock 5 Requisition (W.D., A.G.0. Form No. 445, Modified) Tally Sheet (W.D., Q.M.C. Form No. 489) Shipping Ticket (W.D., Q.M.C. Form No. 434) 10 5 5
6 Subsistence Supplies Purchased by Depot or Market Center 3 Purchase Order (W.D., Contract Form No. 18) or Delivery Order (W.D., Contract Form'No. 19) Receiving Report (Subsistence) (W.D., Q.M.C. Form No. 393) 6 6 6 6
7 Local Purchase of Subsistence Supplies 4 Purchase Request and Commitment Form (W.D., A.A.F. Form No. 97A) or Purchase Request (Local Form) Purchase Order or Delivery Order and Voucher (W.D. Form No. 383, Revised 26 June 1944) See TM 38-403 7, 8,9 7 7 7
8 Receipt of Ice Purchased Locally 7 Vendor's Delivery Slip Abstract of Ice Received (Local Form) Receiving Report (Subsistence) (W.D., Q.M.C. Form No. 393) — 8
9 Transfer of Subsistence Supplies from Another Commissary 20 War Department Shipping Document (W.D., A.G.O. Form No. 450-20-E) 41 9 9
10 Transfer of Proceeds and of Supplies and Services when Sold For Transfer of Charge Sales, see par. 72b(2) 27 Property Turn-In Slip (W.D., A.G.O. Form No. 447) War Department Shipping Document (W.D., A.G.O. Form No. 450-20-E) 53 54 10
11 Receipt of Meal Coupon Books 22 Meal Coupon Books (Local Form) Property Issue Slip (W.D., A.G.O. Form No. 446) 43 44 11
12 Accounting for Cash Turned in for Meals 21 Property Turn-In Slip (W.D., A.G.O. Form No. 447) (Used to support Report of Deposits) 42 12
13 Reclamation of Edible Fat 10 Property Turn-In Slip (W.D., A.G.O. Form No. 447) 17 13 13
14 Turn-In of Subsistence Found at Station 9 Property Turn-In Slip (W.D., A.G.O. Form No. 447) — 14 14
15 Turn-In of Excess Subsistence by a Unit Mess 8 Property Turn-In Slip (W.D., A.G.O. Form No. 447) (Used to prepare Monthly Abstract) Monthly Abstract (Local Form, Used as subvoucher to Daily Cumulative Summary of Field Rations Issued) 14 15 15 - 15
16 Receipt of Ice Manufactured 7 Memorandum of Ice Requirements (Local Form). Property Turn-In Slip (W.D., A.G.0. Form No. 447) 13 16
Figure 58. Chart of Entries
136
OF TRANSACTIONS IN SALES OFFICER'S ACCOUNT (NUMBERS REFER TO PROCEDURE NUMBER) PROCEDURE NUMBER
SECTION ACCOUNT! RECEIVABLE REGULAR SUPPLIES CLOTHING AND EQUIPAGE LAUNDRY OVERHEAD OTHER SECTIONS AND SUBSECTIONS
MEAT MARKIT BAKERY ICE COLLECTIONS FOR MEALS
SHORT TITLE AMOUNT
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 10 ELECTRICITY. GAS. WATER, COAL, GASOLINE. AND OIL, etc. 10 10
MEAL COUPON BOOKS SUBSECTION OF THE SUBSISTENCE SECTION 11 11
12 12
13
14
15
16 16
to Sales Officer s Account.
TYPE OF TRANSACTION PROCEDURE NUMBER PROCFDLIDF nctn ENTRY
TOTAL AMOUNT SUBSISTENCE
Chart Figure SUBSISTENCE EXCEPTIONAL ARTICLES
Dr. Cr. Dr. Cr. Dr. Cr.
17 Transfer of Bread from Bakery 6 Memorandum Request (Local Form) or Tally-Out (W.D., Q.M.C. Form No. 490) Property Turn-In Slip (W.D., A.G.O., Form No. 447) 11 12 17 17 17
RECEIP 18 Transfer of Proceeds from Sale of Laundry Services — ■ Property Turn-In Slip (W.D., A.G.O. Form No. 447) (Used to support Report of Deposits) 18
19 Requisition and Receipt of Cash and Charqe Sales Books, see Par. 25. • Requisition for Publicationsand Blank Forms (W.D., A.G.O., Form No. 17) 19
20 Turn-In of Subsistence Supplies by Troop Train Commander. — Property Turn-In Slip (W.D.. A.G.O. Form No. 447) 16 20 20
2 21 Issue of Troop Train Rations 16 Request for Troop Train Ration (Local Form Certificate of Issue (Local Form) Property Issue Slip (W.D., A.G.O. Form No. 446) 35 37 36 21 21
22 Daily Cumulative Summary of Field Rations Issued 12 Daily Cumulative Summary of Field Rations Issued (Local Form) 27 22 22
23 Sale of Subsistence to Organizations on the Garrison Ration 19 Informal List (Local Form or W.D., Q.M.C. Form No. 437) Charge Sales Slip (W.D., Q.M.C. Form No. 385) Control Machine Card and Tapes 40 40 38
24 Special Issues by Sales Officer '14 Property Issue Slip (W.D., A.G.O. Form No. 446) 30, 31 24 24
DISPOSITIC 25 Issue of Ice Manufactured or Purchased for Use at a Station 15 Ice Issue Slip (Local Form) Monthly Abstract of Ice Issues (Local Form) 32, 34 33,34 25
26 Cash Sales Control Machine Cash Sales Books 17 18 Control Machine Card and Tapes Cash Sales Slip (W.D., Q.M.C. Form No. 386 (Used to support Report of Deposits) 38 39
27 Transfer of Subsistence Supplies to another Commissary or Depot by Commercial Carrier 20 War Department Shipping Document (W.D., A.G.O. Form No. 450-20-E) 41 27 27
28 Transfer of Meat from Stock to Meat Market 25 Tally Out (W.D., Q.M.C. Form No. 490 or Local Form-Used to support Monthly Abstract) Monthly Abstract (Local Form) 49 50 28 28 - 28
29 Supply of Ingredients to Bakery 26 ‘ Tally Out (W.D., Q.M.C. Form No. 490 or Local Form-Used to suoport Monthly Abstract) Monthly Abstract (Local Form) 51 52 29 29 29
30 Report of Deposits (Voucher No. 4) 23 Report of Deposits (Local Form) 45 30 30 30
ACCOUNTING ADJUSTMENTS -> 1 1 1 1 1 v 31 Accounts Receivable (Voucher No. 3) (See Par. 68) 24 Report of Charge Sales (Previous Month) (See item 32) 47 31
32 Report of Charge Sales (End of Month) (See Par. 68) Distribution of Statement of Account 24 Statement of Account (W.D., Q.M.C. Form No. 398a) (Used to prepare Report of Charge Sales) Report of Charge Sales (Local Form) 46 47 32 32 32
33 Report of Delinquent Accounts and Sup-portinq Statements (See Par. 69) — Report of Delinquent Accounts (W.D., Q.M.C. Form No. 398a modified) 48 33
34 Preparation and Use of Ration and Savings Account 13 Ration Return (W.D. Form No. 460) Ration and Savings Account (W.D. Form No. 373) 28 29 34
35 Report of Survey for Losses in Operation 31 Report of Survey for Loss in Operation (W.D., A.G.O. Form No. 15) 60 35 35
36 Report of Survey for Discrepancies Incident to Shipment 32 Report of Survey (Discrepancies Incident to Shipment) (W.D., A.G.O. Form No. 15-1) 61 36 36
3/ Certificate of Gains, Losses and Discrepancies (See Par. 85) — Certificate of Gains, Losses, and Discrepancies (Report of Credit) 59 37 cr L 37 37 0 L 37
Figure 58. Continued.
138
OF TRANSACTIONS IN SALES OFFICER'S ACCOUNT (NUMBERS REFER TO PROCEDURE NUMBER) PROCEDURE NUMBER
SECTION ACCOUNTS RECEIVABLE REGULAR SUPPLIES CLOTHING AND EQUIPAGE LAUNDRY OVERHEAD OTHER SECTIONS AND SUBSECTIONS
MEAT MARKET BAKERY ICE COLLECTIONS FOR MEALS
SHORT TITLE AMOUNT
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
9 23
24
■ . 25 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
Figure 38. Continued.
139
Pars. 81-82
81. Transfer of Accountability of a Sales Officer
a. 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 the setting up of a new accountability. The accountability of the new sales officer 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 relieved of future accountability, he will not be relieved of responsibility until a clear Certificate of Audit, approved by service command headquarters, has been received for each of the months during which he was die officer in charge of the sales commissary.
b. If the new sales officer is a member of the Quartermaster Corps, or detailed therein, he will have his bond activated before he assumes his new duties. In accordance with War Department directives all officers commissioned in the Quartermaster Corps, or detailed therein, will have on file at all times with the Office of the Fiscal Director, Army Service Forces, a surety bond in the amount of $5,000 for officers below the grade of captain and $10,000 for captains and officers of higher grade. These bonds while fully prepared will not be in force but can be put in force by writing or telegraphing a request that the bond be activated to the Office of the Fiscal Director. The Office of the Fiscal Director, upon receiving such a request will immediately notify the surety previously selected by the officer to activate his bond. Upon the receipt of a telegram from the Office of the Fiscal Director that such action has- been taken by the surety company, a new sales officer may assume his duties. Although the liability for premium is a personal liability of the officer, and paid by him direct to the surety company, his bond cannot be terminated for nonpayment of the premium except with the consent of the Secretary of War.
82. Inventory Preparation When Accountability of a Sales Officer is Transferred
a. 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 W.D., Q.M.C. Form No. 392 prepared locally in five copies. The warehouses and sales store will be closed while these inventories are being taken. Until they are completed, no sales or issues will be made.
b. The technique of preparing the Inventory if the transfer is made during a month will be identical with that prescribed in chart 28. Both sales officers will make individual counts of each item, exercising care to insure that all broken cases are carefully counted and that all stacks of supplies have been properly set up. 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. If they are unable, after recount, to adjust their differences they will jointly report their inability to reach an agreed count to the station commander who will take appropriate action. The same method of recording similar items located in more than one place (described in par. 750(2)) will be followed.
c. After the two officers have reached an agreement on the count of the Inventory, the certificates described in fig. 55 will be entered at the end of the Inventory as therein provided. The sales officer who is being relieved will retain his copies of the Inventory, price and extend it, and enter the amount thereof as one of the closing entries to his account. The new sales officer will deliver his copy of the Inventory to the station commander for transmittal to the audit file and will open his account by assigning to his voucher No. 1 the same money value as was assigned to the Inventory of the sales officer who is being relieved. 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. In addition to the Inventory, both sales officers will individually review all charges to Statements of Account and will prepare a Report of Charge Sales in the manner prescribed in fig. 47. Each copy will be certified with the same certificates as were used to certify the Inventories except that the words “Report of Charge Sales” will be substituted for the word “Inventory.” Both the sales officer being relieved and the new sales officer will process these reports in the same man-
140
TRANSFER OF ACCOUNTABILITY OF A SALES OFFICER
Chart 30
FORM STATION COMMANDER SALES COMMISSARY
NEW SALES OFFICER OFFICE SECTION PRESENT SALES OFFICER
ACCOUNTS CLERK
817085 0- 44- 10
141
SPECIAL ORDERS [3 fc4File Retains
(Prepared locally) "2 JblMB hA *2
I, p | mtlAL ORDERS I Fj|e
A I hJ
<■ ■■■■■■■■■■■■I SPECIAL ORDERS ■
- Prepares, appointing - Receives.
new sales officer and - Reports to sales com-
relieving present sales missary. ~ R®ce've$-
officer. - Retains. "Direc,s accounts clerk
- Directs that account- ,o Prepare forms for
. ability be transferred. inventory of subsist-
- Checks to determine ence supplies. ,
that bond of new __________________ -Files
sales officer is in 5________________| File
force. [4 .. GJ------------------------------------kjT
(See AR 35-220.) X|5 | [3 jj\ fi------------------------ b
-Forwards. R "V ▼ VL H INVENTORY
INVENTORY OF Forwards INVENTORY I W INVENTORY 1" ’■■■■■■■■■I
SUBSISTENCE [~2I
SUPPLIES ™ INVENTORY I v SbBBHBBIHBM - Takes physical in-
(W.D., Q.M.C. Form - Takes physical inven- -Prepares, completing ventory of all stock
No. 392) tory of all stock on article and unit col- on hand, md.cat.ng
-Recess. hand indicating umns only. quantity in appro-
- Forwards for audit- . » n / ■ ki pnate column on
ing purposes. quantity •" °PP">Pr- " ?ei'9naJS_ “’P'®5 Nos’ copy No. 4, work-
ate column on copy l, 2, and 3 final copies. . r'
No. 5, working copy. - Designates copies Nos. _ ,n9 °P*,
- Reconciles with inven- 4 and 5 as working ...
... new sales officer s
fory faken by presenf copies.
sales officer. — Disfribufes. °l^ l i
* _ । . . . H — Rechecks physical-
- Rechecks physically . -----------------v i _i A
and corrects differ File 4 1| . X °"d COrreC,s d,f'
. , y inventory ■ ■■I ferences as re-
ences as required. ■ ,
t -u j . I quired.
-Transcribes data t -l. , ,
-Transcribes data from working copy „ . , , .
., - , . -Receives. from working copy
No. 5 to copies Nos. _ . x , .. . .
„ io r -Prices, extends, and to- No. 4 to copy
2 and 3. , . .. . '
r- । tals. No. I.
— Compares final copy _ , _ , - ,. .
... .. . , —Enters in present Sa es -Compares final
with final copy of , ,r r ... ,. .
. r,.' Officer s Account. copy with final
present sales officer. ... .... z ।
C. . , ... - Files with vouchers to copy of new sales
-Signs required certif- , _ .
.. present Sales Officer s officer.
icates on copies Nos. T _. ...
2 and 3 Account. - Signs required cer-
- Signs required certif- "3 k File No0?^ C°Py
icates on present sales inventory M
'. ki i ■■■ -Obtains signature
officer s copy No. I. ■ . , ...
_. .... ot new sales officer
- Signs certificate on
ki i z on certificate,copy
copy No. 3 if re- -Receives. No. ].
quired to furnish - Prices, extends, and to- - Signs required cer-
, ,cds’ tificates on new
-Obtains signature of -Assigns voucher num- I sales officer's
presenf sales officer u K1 o ,
. Der- copies Nos. 2 and
to required certifi- - Enters in new Sales Offi- 3
cates an copies Nos. cer«s Accounf _ ForwQrds copy N
CERTIFICATE OF GAINS, LOSSES, AND DISCREPANCIES SUBSISTENCE STORES
At___________ronr school, va.__________________,_____c. H. SGBUGf.S, CAPT. QMC-----------
between the_____31 at day of__________July__________________, 1944 , date of last inventory, and
the_____Slat___day of...._AugUlt................, 19.44, date of present inventory.
AWTICLE UWIT OAIW UO*’ AMOUNT (8UU brMl, J1MM wl
Qanttg QMaMtf Cent* DeUurt Cntt Loss in subsistence subsection for ............................. ........ 269. 5.3 Tte.2.o?.».9f .|26?.5J is
........................IftM. .t.lMffi .the.. .authP.r.i.Md .........................................................aU.pw.ftnf.e of..,.5 .........................................The. totgl ... ............................................................far...the.mouth .af.August.1944.. .................are _ |396,.868,09*
Total....................................... -Z£9-i
Total Value or Gaws.....................................
Total Value or Loaaaa amp PacaarAwciss.........289., 53.....
I Certify that I have personally taken an inventory of the subsistence stores under my charge; that the above gsmtg losses, makidaasepBKiesxare the actual differences as ascertained by deducting from the total accountability the aggregate of the inventory, issues, transfers, and condemnations, ______________________and will be accounted for on my fitaakifiacord Account of Subsistence Stores
for the month of_____Auguat___________, 1914__
Examine! and approved: Vou* 1,0 Au8« 263
D. D. C. H. —————
________J?ol,...Inf.....„ Commanding Pool. ....Sales Officer........amaggm
Figure y). Certificate of Gains, Losses and Discrepancies.
Pars. 85 — 86
(2) Meat Market. Sales prices of meats sold in an authorized commissary meat market will be computed and adjusted so that no loss to the Government will be incurred; therefore, no survey arising out of operations will be made. If losses in the meat market occur from causes other than operational, they may be adjusted by a Report of Survey.
(3) War Department Shipping Documents listing items transferred to the sales officer from other post installations (clothing, equipage, etc.) should be checked to insure that selling prices and extensions are correct and that the total cash turned over to the sales officer agrees with the total shown on the shipping voucher. No loss is allowed on items on which there is a published selling price and the above preliminary check will prevent such loss occurring in the Sales Officer’s Account.
86. Adjustments Necessitated by Other Losses, Shortages or Damages (including losses, shortages, and damages arising out of shipment)
a. GENERAL. (1) The sales officer will be responsible for the public property entrusted to him and therefore will be required to explain reasonably and satisfactorily any spoilage or damage to property under his control. Such explanation will be made by the processing of a Report of Survey which, under certain circumstances, may be brief and informal but under other circumstances must be full and complete, or by such other method as may be authorized from time to time by War Department directives.
(2) 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 War Department directives.
(3) The sales officer will obtain a receipt for all accountable items, including surveyed items, which are turned over to the salvage officer for disposal. This receipt will be used as a supporting document to the voucher on which these items are dropped from the Sales Officer’s Account.
b. USE OF REPORT OF SURVEY. (1) Preparation. A Report of Survey will be pre
pared within thirty days after the discovery of the loss, damage, or destruction of property for which the sales officer is accountable. If exceptional circumstances necessitate a longer period to elapse before the preparation of the survey, these circumstances will be explained in the sales officer’s certificate. Separate surveys will be prepared for subsistence supplies and no other items of quartermaster property will be included on such surveys.
(2) The survey form will be completed in the manner illustrated in fig. 60. The value column, money totals, will not be initialed by the sales officer but erasures, interlineations, and other alterations in the regular portion of the form will be initialed. , Supporting documents will be marked as exhibits and attached to copy No. 1, Report of Survey.
(3) Upon completion, the retained copy of the Report of Survey will either 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 comeback copy of the Report of Survey (as prescribed in chart 31) is returned, it will be substituted for the retained copy and the retained copy will be destroyed.
c. ACTION ON BILLS OF LADING. (1) General. The sales officer will be responsible for checking all incoming shipments and for taking appropriate action on any discrepancies noted irrespective of whether the shipments are received from other War Department installations or from vendors.
(2) Action in connection with specific instances of loss, shortage or damage, (a) In instances of overage, shortage, or damage to shipments, whether received on a commercial or a government Bill of Lading, appropriate notations as provided in War Department directives will be made by the station transportation officer on the Bill of Lading. The sales officer will make no notations on the Bill of Lading for such shipments and will not be responsible for arranging to collect transportation charges paid on government Bills of Lading on items that were rejected upon receipt.
(b) If a shipment is received from a War Department installation and a preliminary inspection leads to the conclusion that a common carrier is responsible for the shortage or damage to the shipment, the sales officer will immediately notify the station transportation officer. The station transportation officer will initiate a Report of Survey (Discrepancies Incident to Shipment) (W.D.,
144
(FRONT)
REPORT OF SURVEY
.Quaxtemaa.t.er__________________ Property ....SMfia„CQiMd^aryj..E.Qrt_SfihQfi.l_»-JteL«--------------------------------- k
(Class of property, ordnance, medical, etc.) (Stock record account and station)
Accountable officer .C...H*_§.orugg8 j.Capt.j. Q_tM,C............................................ Date .2.1 .August.124.4........ I
— ~ DISPOSITION • L
NO ARTICLES! QUANTITY TOTAL COST • -----------------------------—-----
wu' Dbstrot Salvaoi Othxr
56T9740 Tomatoes, canned #10 Cans 198 85.14 D 1 L
__________________________________________________________________ Grand total 1 __j&5l*JL4___________________
DATE AND CIRCUMSTANCES •
Upon reinspecticn of stock of No. 10 cans of tomatoes on 18 August 1944, 198 cans were found to be spoiled and unfit for human consumption, apparently due to acid formation within the cans causing swellers and leakers. This is a part of a lot received at this station in February 1944, and which appears to have been in stock at the Jersey City QM Depot since July 1943. This lot was purchased from the Maryland Canning Company under Contract W-1914 QM.788. The period of guarantee has expired.
AFFIDAVIT CERTIFICATE • C) HEADQUARTERS
I riRTirr that the loss detraction, damage, or un- FORT SCHOOL, VIRGINIA
I do solemnly swear (or affirm) that the serviceability ot the articles of public property shown Dates 23 AuEUSt 1944 articles of public property shown above above, and/or on attached sheets, was caused in the __ o
nr>a/nr nn niior-hZri ohjitn u-cro manner stated and without fault or neglect on my part, APPROVED!
ana/or on attached sheets were lost, and that each article listed with a view to elimination raruuiDVi
destroyed, damaged, or worn out in the by destruction has been examined by me personally, Ry authorItv Of th®
manner stated, while in the public service. *1“ been previously condemned, and is, in my J J
opinion, worthless for further public use. Secretary of Wart
3^ J- CW
.■m£..J.!..MTJtS______________________ ..C1.U.._SCRUGqS__________________________ D. D. HAYES
.Is.eh .Sgt,_J3«^>..........................Colonel, Inf. Commanding
(Grade and organisation) (Grade and org., accountable or responsible offioer) By I
Subscribed and sworn to (or affirmed) be- Hq. Fort SchOQ.l_t._ Va,...................... Id C VY\
fore me at .Fort. S_CilO.cla._Vaa..... Station .f.QXt. Sfih.QOl.,................. "
Date.21AuguS.tlS 44.__________________ H. C. MILLER
this—.2.1___day of .Augus t..., io44.. To Harley Winship................ Lt. Col. FA, Executive Officer
V^^±. .„...'Cftp£j..lDX.<..................
.1KILL.IAM._Yj—TRACY—lZ.-------------- who is appointed surveying officer.
1st Lieut. Inf. Gol«/J). D. Hayes .
SMBm.ary..Cow:.t..Q.ff.iper........... .............
(Grade and organization or title; if notary public, affix ]< • TfiXrlnr Q td
86ttl) Maj a QMC___________________Adiruani.________________Property Voucher No. । '
W. D., A. G. o. Form No. 18* (I
15 October 1943 xo-wwe-i
•This Form Hi_>crscdc8 W. D., A. O. O. Form No. 15, 15 July W35, which may be used until existing sto< ks arc exhausted.
W. A. G. O. Form No. IB* la—ariaa-i
15 October 1943 w-wwa-l
•This Form su.’crsedes W. D., A. G. O. Form No. 15, 15 July 1035, which may bo used until existing stixks arc exhausted.
■R.......... ........................................................ .................... 1 .... ''
W. D., A. G. O. Form No. 15* .
16 October 1943 io-rriaa-1
•This Form su.»ersedcs W. D., A. G. O. Form No. 15, 15 July 1035, which may be used until existing stoc ks are exhausted.
W. D.t A. G. O. Form No. IB* .
15 October 1943
•This Form su(?»erscdcs W. D., A. O. O. Form No. 15,15 July 1935, which may be used until existing sto< ks arc exhausted.
Figure 6o. Report of Survey for Losses in Operation.
145
(BACK)
FINDINGS.’—I have examined all available evidence as shown in exhibits_to___and as indicated below have
personally investigated the same and it is my belief that the articles listed hereon and/or on attached sheets, total cost 1 85.14
were spoiled and became unfit for human consumption in the manner stated; that stock of canned goods has been properly rotated; that this property has been properly stored and safeguarded at all times; and that the damage was not occasioned through the fault or neglect of anyone concerned.
RECOMMENDATION: It is recommended that the accountable officer be relieved of accountability and responsibility for the property listed hereon in the amount of eighty-live dollars and fourteen cents (85.14) and all concerned be relieved of ecuniary liability, and that this property be destroyed.
PREPARED IN FOUR COPIES
22 August 1944
HARLEWtflNSHIP Capt. Inf. Surveying Officer
I have witnessed the destruction of the articles to be destroyed
Date
■tee twn»»r.t.^chQQl..^..Va.. Date „22..Augus±..1244__________
APPROVED: Any damaged property shown above and/or on attached sheets has been inspected by me, or by a disinterested officer of suitable grade and arm or service, and the disposal indicated is in the best interests of the public 8ervice- D.D. Hayes
('»)
0‘)
Hq...................... ...............
Reviewed for commanding general of service command.
Date___________________
Number ..
MULIR___________________
। If space is inadequate, list articles on suitably ruled and captioned attached sheets and recapitulate in this and Total Cost column as “ Sheet 1, $147.00”; “Sheet 2, $254.30,” etc.
’ Estimate cost if not known.
* When disposition of articles is involved, tbe surveying officer will indicate same in proper column using abbreviated entries as follows: D—to be destroyed; 8—to be turned in for salvage; C—to be continued in service; Rp—to be repaired.
4 The grand total cost of all articles acted upon will always be shown.
1 Enter a concise statement of date and circumstances together with a reference to certificates and affidavits submitted, as “Exhibits A to H herewith.” Each exhibit will bear a reference to the report of survey to which it pertains as, “Ex. ‘A’—R/8 3/4/34—$76.00.”
* The certificate may be omitted if tbe oath is subscribed to by the accountable or responsible officer. In any event tbe oath must be subscribed to.
Finance officer.
T For use of chief of arm or service or Secretary of War or both.
• Enter total cost as shown on the face of the report and continue with tbe findings in full. If any oral testimony is considered, the name of each witness and a dear, Concise statement of the testimony given will appear in the findings Opposite a caption “ RECOMMENDATIONS , which should follow the findings without toes of space, enter appropriate recommendations. Tbe recommendations should be complete in all details and cover all articles or subjects investigated. If space b insufficient, continue on additional sheets; the station, date, and signature to fallow the recommendations in any case.
1 Should the appointing authority disapprove the recommendations of the surveying officer, the disapproval with reasons or action recommended will be typed on tbe back of the report or on an attached sheet and reference made thereto in thfe space.
10 For action or review of division, post, camp, or station commander if surveying officer is appointed by a subordinate administrative commander.
11 For use of commanding general of service command.
10—37154-1 A u. s. OOVENNMENT MUNTINS OFFICE I IMS
3
or responsible officer. In any event tbe oath must be subscribed to.
officer is appointed oy a subordinate aamuustrauve oommanaer. u For use of commanding general of service command.
or responsible officer. In any event the oath must be subscribed to.'
11 For use of commanding general of service command.
or responsible officer. In any event tbe oath must be subscribed to.
officer is appointed oy a subordinate auxuuusirauve cbuuuatiSeT:----""
11 For use of commanding general of service command.
10—37154-1 A U. «. OOVUNMKMT MUNTIN* OFFICE I IMS
Figure 6o. Continued.
146
Par. 86
A.G.O. Form No. 15-1), except:
(1) When the estimated value of the shortage on any one Bill of Lading does not exceed $10 or when the estimated damage including damage to crating and packages does not exceed that amount or does not impair the usefulness of the article, or
(2) When the circumstances clearly indicate that the discrepancy is not due to the fault or neglect of the carrier and does not affect the total weight of the shipment.
d. DISCREPANCIES IN SHIPMENTS FROM WAR DEPARTMENT INSTALLATIONS. If a shipment is received from another War Department installation and preliminary investigation discloses that the shortage or damage is not the responsibility of a common carrier, the sales officer will take whichever of the following actions is deemed appropriate:
(1) 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 Shipping Document or Shipping Ticket, an Over, Short, and Damaged Report will be prepared and signed in triplicate. One copy will be attached to the War Department Shipping Document or Shipping Ticket posted to the Sales Officer’s Account, and two copies will be forwarded to service command headquarters for comparison and forwarding to the auditors of the shipping and receiving installations.
(2) If the items received are in excess of the quantities stated on the War Department Shipping Document or Shipping Ticket, the sales officer will correct the quantities stated on the copy used as the voucher to his account (if Price Copy of War Department Shipping Document is used) and will certify thereon that the corrected quantities were received. No Over, Short, and Damaged Report or Report of Survey will be prepared.
(3) If the quantities received are less than the quantities stated on the War Department Shipping Document or Shipping Ticket, the sales officer will correct the quantities stated on the document posted as the voucher to his account and will certify that the smaller quantities were received. In addition, he will prepare an Over, Short, and Damaged Report in triplicate, attaching one copy to the document constituting the voucher to his account and will forward two copies as prescribed in (1) above.
(4) When shipments are received from War Department installations and include items that have been damaged in transit for which the carrier is not responsible, the sales officer will take the same action as prescribed in (1) above. In addition, he will also prepare a Report of Survey for the damaged items, distributed as prescribed in chart 32, and attach the retained copy of the Report of Survey and the Property Turn-in Slip received from the salvage officer for the damaged items turned over to salvage as supporting documents. Upon the return of an approved copy of the Report of Survey, the sales officer will substitute it for the retained copy.
e. DISCREPANCIES IN SHIPMENTS FROM VENDORS. (1) If the subsistence delivered has been purchased from a vendor for shipment on a commercial Bill of Lading, FOB destination, the sales officer will accomplish the Receiving Report only for 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.
(2) If the subsistence delivered has been purchased for shipment on a government Bill of Lading, FOB shipping point, subject to inspection and acceptance at destination, title to the subsistence passes to the Government when the shipment, properly packed, is delivered to the carrier, subject only to the Government’s right to reject all or part of the shipment should it fail to conform to specifications when it arrives at destination because of fault or neglect by the vendor. If shortage or damage to such a shipment is found upon arrival at destination, the sales officer will take whichever of the following actions is deemed appropriate:
(a) If the loss or damage is found to have been caused by the fault or neglect of the vendor, i.e., concealed shortages, etc., a Receiving Report will be accomplished for only those items and quantities that are received in acceptable condition. The sales officer will immediately advise the ven- s dor through the office administering the contract of the items and quantities not accepted.
(b) 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 purposes of accepting the shipment and paying the vendor. In all such instances, the sales officer will initiate a Report of Survey (usually on the form Report of
147
148
DISTRIBUTION OF REPORT OF SURVEY
(FOR LOSSES IN OPERATION)
Chart 31_____________
Retains, then destroys
REPORT OF SURVEY [7“--------------
(W.D., A.G.O. Form n--------------______________________________________ __________________________________K
No. 15) r---------------3
’ -— -------------I Destroys
S REPORT OF | A p RfpoRT or I REPORT OF Files
I su**» - Prepares. _ Forwards. Receives survey. 5
> - Attaches exhibits to copy No. 1. -Appoints surveying officer
— Obtains signature of sales offi- and receives report.
cer on all copies. _ Reviews and approves "By
- Forwards copies Nos. 1, 2, and authority of the Secretary
3- of War" if sales officer is
- Assigns copy No. 4 next vouch- relieved of liability. If sales
er number and posts to Sales officer is not relieved, see
Officer's Account or attaches as note,
supporting document to pre- Files copy No. 1.
vious voucher to Sales Officer's Destroys copy No. 2.
Account. D . . ,
- Keturns copy No. 3.
File A* REP0RT 0F REPORT OF 4
I SURVEY SURVEY ■
- Substitutes for copy No. 4. - Forwards,
- Destroys copy No. 4. - Files. •
NOTE
If Report of Survey is not approved by
station commander, see TM 38-403 for further procedure.
(FRONT)
TOTAL. COST*
WEIGHT
ARTICLES >
QUANTITY
525
STOCK No.
REPORT OF SURVEY
(DISCREPANCIES INCIDENT TO SHIPMENT) (Subs)
254.73
Grand Total*
PREPARED IN FOUR COPIES
(Ordnance, medical. ate.) (Name)
Date „2Q Aug.. .1944.. Shipping activity Richmond QM Market Center
(Nuns of shipping stationor shipping contractor)
Eggs, Issue Sales Price .49
Money Value 257.25
254.73
(Name)
o. s.
OR D»
PKG. No*
INFORMATION*
Date 1.7.. AugVW.t. 1944 ... Shipping officer’s voucher No.l Jjigja=26Q_
or contract No. J
Government B/L No. WT 7843762....
(Number)
Was a discrepancy notation made on the reverse of original B/L? Yfifl_____ If the answer is yes, give data aa follows exactly
(Ye. or no)
as shown in such notation: Weight . 9.45-------lb. Value, $.25.4*73-------, or coat of repairs, $...........
If shipped by other than Government B/L, how shipped? -------------------------------------------------------------------
Total packages billed___399......
Total packages received ...^99.--
Total packages damaged .—l.Z 1 /2
Numbered f Aim----------------to
Numbers of missing packages_____
Numbers of damaged packages_____
CARLOAD SHIPMENT ONLY’ Car Nos. HR. 2779? ..............................
Original seal Nos. ACL.-16787-88..................
Arrival seal Nos. .ACL..1£78.7.«8&—.............-
Arrival seals inspected by Sgt._-----------------
and found to be .Intact...........................
(Broken or intact)
Car opened: Date—1_9_ l-9.4_4.__. hour JLQAM
Unloading began: Date 1.9.Aug.U5.t_..hour IQ..AM
Unloading completed: Date 1-9 .AUgU.8.t— hour —5— PM
Inbound shipment checked—
For carrier by _Cha8.A.jJ.0.nft6.a..IcQ.Q.aL.^gfiAl_____
and carrier’s exception filed as exhibit "A."__
For Government by .ilA-.GrfiJ3dt.s-.lfit-L.tja_.QMQ_______________
whose affidavit stating cause and circumstances is filed as exhibit ”B”____
Other supporting documents filed as exhibits --C-to
' I certify that this report and accompanying exhibits are correct.
In my opinion the common carrier is
liable.
(Receivinfir officer)
M.E.Evans, 1st Lt« T.C.
___________________________________ _____________________________Property voucher No.
ThU form supersedes W. D., A. G. O. Form No. 14—1, 0 May 1943, which will be used until existing stocks are exhausted. Footnotes on other side.
W. D„ A. G. O. Form Na. 14-1 8 May 1944 10—O4S1S-8
fllU form supersedes W. D.. A. G. O. Form No. 14-1. 3 May 1943, which will be used until existing stocks are exhausted. W. D., A. G. O. Form Na. 13-1 8 May 1944 is—94013-3
Footnotes on other aide
ThU form supersedes W. D.. A. G. O. Form No. 13-1. 3 May 1943. which will ba used until existing' stocks are exhausted. W. D.. A. G. 0. Form No. 13-1 8 May 1944 i»—84«i3-e
Footnotes on other side.
ThU form supersedes W. D„ A. G. O. Form No. 14-1, 3 May 1943, which will be used until existing stocks are exhausted. W. D„ A. G. O. Form No. 13-1 8 May 1944 is—Msu-s
Footnotes on other side.
Figure 61. Report of Survey. (Discrepancies Incident to Shipment.)
149
(BACK)
'•Headquarter* Station £.9X1—S,91lgo.lJ...Y.a. Date 20 August
Action A
Action B
Action C
Approved ’ to terminate property accountability and to relieve all concerned from responsibility without charge. Damaged articles will be___________________
Approved to terminate property accountability and responsibility and to charge the common carrier in the amount
of ------- Damaged articles
will be .tv.cna4..9.y.er..to..carrier.
fj
Referred to ________________________
who is appointed surveying officer. Damaged articles will be_________________
Appointing Authority,
__Appointing Authority.
Report by surveying officer appointed under "Action TNF. COMMANDING
Appointing Authority.
FINDINGS.—I have examined’ all available, evidence as shown in exhibits..............to .....................
and as indicated below have personally investigated the same and it is my belief that the articles listed hereon and/or on attached sheets, total cost |...................................
Carrier has acknowledged responsibility for the damage. Action taken under Par. 4c. AR 35-6640.
PREPARED IN FOUR COPIES
"Action by appointing authority when a surveying officer is appointed under "Action C.
Approved_____________________________________________________________________
Appotntt'nff Authority.
1. If spare is inadequate, list articles on suitably ruled and captioned attached sheets and recapitulate in this and total cost columns as "Sheet 1, $147.60” ; "Sheet 2, $254.80,” etc. Damaged articles or overages will be listed under a typed-in heading as—“Damaged” or “Overages.” Describe by approved War Department nomenclature.
2. Estimate cost if not known. The original value of damaged articles will be shown if known. The amount of damage will be itemised and shown on an attached sheet.
8. Indicate opposite the name of the article the nature of the discrepancy, as—O for overage, S for shortage, D for damage.
4. Show number of package in which damaged article was contained, in which the missing article is alleged to have been shipped, or in which the overage was found.
5. The grand total cost of articles acted upon will always be shown. A separate grand total will be shown for each class of discrepancies occurring in the same shipment, as—Total shortages, total damaged, total overages.
6. Information called for In this space is important to the office making settlement of carrier’s bill for transportation charges. See AR 86-6120, •5-6640, and 56-150.
7. This space may be disregarded in the case of less than carload (LCL) shipments.
8. This space is reserved for the use of the office taking final action.
9. If in the opinion of the receiving officer an individual or activity other than the carrier is liable, this certificate may be modified accordingly.
, 10. Subject to limitation in AR 85-6640 the appointing authority may take either action A, B, or C. If action is under C he may direct immediate disposition of the property or suspend disposition pending survey investigation. Disposition may be indicated by key letters as follows: CS—release to carries) for salvage; D—destroy ; R—repair; S—salvage. See AR 86-6640.
11. Enter total cost as shown on the face of the report and continue with the findings in full. If any oral testimony is considered, the name of each witness and a clear, concise statement of the testimony given will appear in the findings. Opposite a caption “RECOMMENDATIONS,” which should follow the findings without loss of space, enter appropriate recommendations. The recommendations should be complete in all details and cover all articles or subjects investigated. If space is Insufficient, continue on additional sheets; the station, date, and signature to follow the recommendations in any case. If no surveying officer is appointed, remarks by the appointing authority under “Action A” or **Action B” may be continued into this space.
12. This space may also be used for remarks by the appointing authority.
☆ U S OOTtRNSCNT PROKINS OFFICK I 1 >44 10—M61S-S
6. Information called for in this space is Important to the office making I authority under “Action A” or “Action B” may be continued into thia space, settlement of carrier’s bill for transportation charges. See AR 86-6120, •5-6640, and 56-150. I 12. This space may also be used for remarks by the appointing authority.
☆ u s sovrrnskrt prirtinr offick i i>44 10—Uflis-?
6. Information called for in this space Is important to the office making I authority under “Action A” or “Action B* may be continued into this space, settlement of carrier’s bill for transportation charges. See AR 86-6120, •6-6540, and 56-150. I 12. This space may also be used for remarks by the appointing authority.
☆ D t MHURIIR1 PRIWTINS OFPICI I IM4 16-M01S-0
6. InforflMtlon called for in this space is important to the office making I authority under “Action A” or “Action B” may be continued into this spaesh settlement of carrier’s bill for transportation charges. See AR 86-6120, •6-6540, and 56-150. I 12. This space may also be used for remarks by the appointing authority.
■ft v • eovnwMRT pwirtirs offici i it44 16—M616-1
Figure 6i. Continued.
150
REPORT OF SURVEY
(DISCREPANCIES INCIDENT TO SHIPMENT)
Chart 32
Retains, then destroys
k T
4 Ba^MMBBBBBBEEBBBIEMB 4 REport of ■ BB
_______________B^ SURVEY
-K^B 3 ~k - 13 ^HbJ
REPORT OF SURVEY \ 1 r---------------Vk . n--------------------
(W.D., A.G.O. Form 1 REP°RT ----------------MH H- Reviews.
No. 15-1) 1 SURVEY^^ S I REPORT Of |> S ' REPORT OF » -Collects such additional
S survey I s SURVEY I information as may be
- Prepares for amount of necessary.
supplies damaged or -Receives. -Receives. -Prepares report an
;n . • . . . . .i makes recommendation.
lost in transit. _ Appoints surveying of- - Assigns next voucher
- Signs all copies. fleer and forwards all number and posts to ~ Forwards a copies to sta-
- Forwards all copies. copies to him. Sales Officers Account, ,ion commander.
or attaches as supporting document to previous voucher to account.
- Retains until receipt of copy No. 3.
File
3 "3 Report of h JT
?. ___k Forwards to SUR,,EV
S REPORT OF Fiscal Director
I1! SURVEY I (Chief of Finance) -Receives.
- Substitutes for copy No.
A 4-
- Approves.
- Forwards ~ Destroys copy No. ♦.
- Files.
NOTE
Survey prepared only if carrier is
clearly responsible and loss or
damage is not inconsequential. See
par. 86c(2)(b).
151
Survey (Discrepancies Incident to Shipment)) to relieve his account of the missing or damaged items (see (d) below).
(c) If the responsibility for the loss or damage cannot be determined, the sales officer will immediately notify the office administering the purchase contract. The contracting officer who negotiated the contract will determine the extent of the liability of the vendor in accordance with the terms of the contract. This notification will contain all known facts regarding the loss or damage and a request for disposition instructions. The disposition instructions, when received, wifi be followed by the sales officer. They may also, if
necessary, be used as an exhibit to a Report of Survey should one be required to adjust the Sales Officer’s Account.
(d) In case of shipments received on government Bills of Lading and found to contain inconsequential loss or damage as defined in par. 28c, AR 55-150, the Receiving Report will be accomplished in full and a notation placed on the copy filed as a voucher to the Sales Officer’s Account that such discrepancy is considered inconsequential. Only the value of the quantity actually received will be taken up on the Sales Officer’s Account.
152
Par. 86
Subvoucher to Voucher No. I
Oct. S. MM Fl
Stock Record acxxxwtjb ____
OVER, SHORT, AND DAMAGED REPORT. JR JJ
Pur. Oont.No........... Pur. Order No__________ Ship. Ticket No. .24096.. Date 31 Au6 1944
Shipped by .RLcmuoaft.ASF..Depot.............. From Hichnonri, Va...........................
shipped to ..AftEtffiaaster................... At.......jQrt..Sshsfll».. Vft»...............
Inspected by SCRUGGS,Capt. QMC Ree. Report No. . ...................... Date................
Received by............................ Rec. Report No._______________ Date.................
Car No.....If??!........ Car seal Nos.: Original..???............. Arrival..................
Were car seals broken?............... Was discrepancy notation made on B/L?_X?.s..........
Shipment made by truck No............ Mail......... Com. B/L Gov’t B/L
Total packages billed_44...................... Numbered from ..............to...............
Total packages received ....44................ Numbers of missing packages ____
Number of damaged packages.................... Packages referred to below ..................
QUANTITY STOCK No. ARTICLE ---------------------------------------
UNIT BILUED OVER SHORT DAMAGED ACCEPTED
56-P-223P Peas, dry, whole, 100-lb sk sack 44 44
5^fr.2O45....lOO-Ab. ’k.... seek _44 44
Change in nomenclature
Report by ..... Approved by
C. H. SCRUCfi^ZC/ ....Capt..j...178,815.16
2. Inventory Adjustment (Indicate + or - ).......................... 17445.27
3. Subsistence Received: ----------
(a) From Market Centers ........................................ 284,939.38
•(b) From Depots................................................ 73,989.5?”
(c) From Troop Trains............................................. 30
(d) From Other Commissaries.................................. NONE—
ll. Local Purchases: -------------
(a) Perishable Items .......................................... 25 207.17
(b) Non-Perishable Items.....................................—167619.54
5. Cash Received from Sale of Meal Coupon Books and Meals ... 612.50
6. Total Subsistence Accounted for .............................. >550,846.84
7. Net Value of Field Rations A & B Issued........................ 344,080.84
8. Net Value of Other Field Rations Issued (See Remarks) .... 1,578.80
9. Value of Troop Train Rations Issued .......................... *829.54
10. Sales to Organizations on R & S Account.......................—177^27730”
11. All Other Sales . . ............................................ 36*327^91
12. Value of Special Issues............................................. 24.00
13. Transfers to Depots and Other Commissaries ...................... 1,976.37
lh. Gain (-) or Loss (■+) from Bakery Operation................... 1,117.5b
1$. Cert, of Gains, Losses and Discrepancies.......................... -269.53
16. Reports of Survey ................................................. 431.49
17. Value of Closing Inventory .................................... 180 719.87
18. Total Credits (Must Agree with Item 6).........................>5'8 "843.84
Analysis of Rations Issued
19. Number of Field Rations A & B Issued................................ 569,270
20. Deductions .................................................... ’25,785
21. Net Value of Issues (Item No. 7)................................>34470'80.84
22. Value of the Field Ration (2I7I9) .................................. >0.6044
23. Number of Garrison Rations Issued ........................... 8,354
2h. Additions or Deductions (Indicate •» or -)..................... -334
25. Value of the Garrison Ration .................................... >376108
26. Credits to R & S Account (23x25)............................. >5,102*62—
27. Less: Payment of Ration Savings ............................. >312.86
28. Sales Within Ration Credits (26-27) ......................... >47789.78
29. Sales in Excess of Ration Credits:
(a) To Hospital Messes. . .................................. >9,237.24
(b) To Other Garrison Ration Messes ........................ NONE
30. Total Sales on R & S Account (Item No. 10)...................>14,027.00
31. Number of Troop Train Rations Issued....................................11200
32. Total Value of Troop Train Rations Issued (Item No. 9). . . . >829.54
33. Cash Advances to Troop Trains............................................... “
3L. Total Cost of Troop Train Rations Issued (32+33) .................. >829.54
35. Value of Troop Train Ration Issued (31it31)........................... 5U.6913
Remarks:
Type Issued Number Issued Value
C 1240 >905.20
D 960 192.00
K 560 481.60
C. 1 TT'Scruggs, Capt.,^lJ &9r(Sales Officer)
Figure 64. Monthly Commissary Operating Statement.
89. Preparation of Monthly Commissary Operating Statement
a. The Monthly Commissary Operating Statement (W.D., Q.M.C. Form No. 467) is designed to replace the Monthly Report of Subsistence. It will be prepared in two copies. Copy No. 2 will be retained as a permanent record in the sales
commissary and copy No. 1 will be forwarded to the distribution depot by the 15th of the succeeding month. The distribution depot will consolidate the reports of all the stations it supplies and forward a copy of the consolidated report to the Office of The Quartermaster General in time to arrive not later than the 25th of the succeeding month. The report is an analysis in detail of the
154
SOURCE OF INFORMATION FOR MONTHLY COMMISSARY OPERATING STATEMENT
Item No.
i From Q.M.C. Form No. 392—Total closing inventory, preceding month, of subsistence section of sales account, excluding Meal Coupon Books. Inventory of bakery will include only ingredients for bakery products.
2 From Q.M.C. Form No. 391—Net amount of Voucher No. 2 of current month.
3(a) Total value of subsistence received from market center stock, or direct from vendors on orders from market centers.
(b) Total value of subsistence received from depot stock, or direct from vendors on orders from depots.
(c) Total value of supplies received from troop trains at completion of movement, including paper products issued as ration components.
(d) Total value of supplies received from other commissaries.
4(a) Total value of all perishable items purchased from subsistence funds available at the station. (Exclude ice.)
(b) Total value of all nonperishable items purchased from subsistence funds available at the station, including bread purchased locally.
5 Total cash received from organization supply officers for meals furnished and total receipts from sale of Meal Coupon Books.
6 Total of Items 1 through 5; must agree with Item 18.
7 From Daily Cumulative Summary of Field Rations Issued.
8 Total value of field rations C, D, K, 10-in-i, etc., issued.
9 Total value of troop train rations issued, including paper plates, cups, etc.
10 Total value of sales to organizations on garrison ration, including hospital messes for sales on R & S Account only.
11 Total value of sales to individuals, organizations not on garrison ration, officers’ messes, restaurants, etc., including cash received for meals furnished and from sale of Meal Coupon- Books. This amount should equal the total sales in subsistence section of final WD., AGO Form No. 10-87 and the Report of Charge Sales for the
Item No.
month, less Item 10, and plus Item 5.
12 Total value of authorized special issues made without reimbursement. (Issues for war dogs, flour for target paste, etc.)
13 Total value of supplies shipped to depots and other commissaries.
14 Difference between value of bakery products and value of ingredients consumed in bakery.
15 Not to exceed 3/10 of 1 per cent of total sales and issues. Includes losses from coffee grinding, and samples issued for testing.
16 Total value of all approved and pending Reports of Survey prepared during current month.
17 From Q.M.C. Form No. 392—Total closing Inventory, current month, including same items as in Item 1, above.
18 Total of Items 7 through 17; must agree with Item 6.
19 From Daily Cumulative Summary of Field Rations Issued.
20 From the headquarters which submit the Consolidated Ration Requests.
21 From Daily Cumulative Summary of Field Rations Issued. (Must agree with Item 7.)
22 Must agree with value of the field ration as reported on Daily Cumulative Summary of Field Rations Issued.
23 From W.D. Form No. 373
24 From Q.M.C. Form No. 460. Indicate net number of additions or deductions.
25 From current Quarterly Depot Price List.
26 From W.D. Form No. 373.
27 From W.D. Form No. 373.
28 Item 26 less Item 27.
29(a) From W.D. Form No. 373.
(b) From W.D. Form No. 373.
30 Must agree with Item 10. Equals total of Items 28, 29(a) and 29(b).
31 From special orders directing movements.
32 Must agree with Item 9.
33 From local fiscal officer or disbursing officer.
34 Item 32 plus Item 33.
35 Item 34 divided by Item 31.
REMARKS: Report other types of field rations issued by type, number, and value (aggregate value must agree with Item 8). Include any other remarks required.
NOTES: 1. The unit prices used in computation of the value of items in this statement will be the unit prices indicated in the Quarterly Depot Price List. When items are purchased locally for which no price is shown on the Quarterly Depot Price List the invoice price will be used. 2. The number of rations issued will not include enlisted personnel authorized to mess separately, on furlough, on a commutation of rations status, in a travel status, or patients in hospitals.
3. Items 3 and 4 will include all subsistence received and
purchased, including ingredients for bakery products. This statement will not include any items, other than ingredients, furnished to the bakery, such as civilian labor, or fuel and utilities. This statement will include all items, such as paper products, stocked for issue as components of troop train rations.
4. This statement will be submitted to the quartermaster distribution depot by the 15th of the succeeding month, where it will be consolidated for submission to the Office of The Quartermaster General by the 25th of the month.
5. The current value of the garrison ration will be indicated in Item 25.
155
operations of the sales account and will be prepared according to the instructions and from the sources of data stated on its reverse side. It includes a statement of the quantities of the different types of rations issued during the previous month and the values of each type. The report serves as a medium to transmit much important basic information to the Office of The Quartermaster General in connection with the operations of sales commissaries. It is used as one of the necessary bases in the computation and justification of applicable portions of appropriation estimates and the establishment and maintenance of fiscal accounting and overall operational controls. The copies retained in the sales commissary will serve as the basis for any future reports that may be required of past operations.
b. The auditor, after checking the Sales Officer’s Account, will verify the accuracy of the Monthly Commissary Operating Statement as submitted. If such verification discloses that the statement as
submitted was materially incorrect, a notation to this effect will be made in the Certificate of Audit, and action as provided in TM 14-1012 will be taken.
90. Optional Current Records
In addition to these two prescribed records the sales officer will find it advantageous to institute a system of daily inventory reports from the cooler and vegetable warehouse. These daily reports should list the quantities of perishable subsistence on hand, either left over from previous field ration issues or received for future issue. They will be useful in adjusting menus to stocks on hand and will enable substitutions to be made as required by the troop training program. These reports will be informal, vary as the requirements of the sales commissary vary, and having served their purpose will be destroyed. No file of such reports will be maintained.
156
MONTHLY COMMISSARY OPERATING STATEMENT
CharF 33
MONTHLY ry k
COMMISSARY n-------------
OPERATING MONTHLY BA
STATEMENT STATEMENT J|
(W.D., A.G.O. Form
No. 467 Rev.)
Prepares at close of month's business, using documents in --------------K
sales office and data avail-able on vouchers to Sales * monthly ■ "j monthly f I
Officer's Account. STATEMENT I ■■■I statement 1^
Forwards.
-Signs copy No. 1. Receives.
- Forwards copy No. 1 to Uses to prepare a consolidated
depot on or before 15th statement which must arrive at
of succeeding month. the Office of The Quartermas-
- Returns copy No. 2 to ac- ter General by 25th of succeed-. 2 MONTHLY ■ j counts clerk for file. >n9 month.
Fl,e Y* STATEMENT _ Files.
- Receives. Files. f~
NOTE The station 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 14-1012.
Appendix I
INDEX OF PROCEDURAL CHARTS
Chart No. Page
Cash Sales (Control Machine)..........17..... 90
Cash Sales Using Sales Books (Cash “Purchase” Slips)...............18...... 92
Collection and Accounting for Cash Turned In for Meals...................21 104
Daily Cumulative Summary of Field Rations Issued.........................12 70
Distribution of Report of Survey (for Losses in Operation)........... .31 148
Field Ration Menu Distribution, Revision and Use ............................. 1...... 8
Inventory Price Adjustment.............29 130
Inventory Procedure ...................28 128
Issue of Field Rations.................it 68
Issue of Ice Manufactured or Purchased for Use at a Station...................15..... $2
Issue of Troop Train Rations...........16.... 87
Local Purchase of Subsistence Supplies 4..... 28
Monthly Commissary Operating Statement ..................................33 ...i56
Obtaining Reimbursement when Meal Coupon Books are Used ................22 106
Preparation and Distribution of State-
ment of Account and Report of Charge Sales .............. '.......'•......24 112
Preparation and Use of Ration and Savings Account .........................13 76
Receipt of Ice Manufactured at Station or Purchased from Vendor................. 7...... 39
Chart No. Page
Reclamation of Edible Fat..............10....... 48
Report of Deposits Procedure...........23.......109
Report of Survey (Discrepancies Incident to Shipment)............/............... 32 .... 151
Requisition and Receipt of Non-perishable Subsistence Supplies from Depot........ 2...... 16
Requisition and Receipt of Subsistence
Supplies from Market Center Stock . 5........ 32
Sale of Subsistence to Units Being Subsisted on the Garrison Ration and to Other Authorized Charge Account Purchasers .................................19 .. 96
Special Issues by Sales Commissary.....14 . . 80
Subsistence Supplies Purchased by Depot or Market Center and Delivered Direct to Station .............................. 3.... 20
Transfer of Accountability of a Sales Officer..................................30... 141
Transfer of Bread from Bakery... 6 ...37
Transfer of Ingredients to Bakery.......26.....121
Transfer of Meat from Stock to Meat Market ..................................25 .118
Transfer of Subsistence to Another Commissary or Depot by Commercial Carrier ....................................20 too
Transfer of Supplies and Services when Sold and the Proceeds Thereof........27....124
Turn In of Excess Subsistence by a Unit Mess .................................... 8.... 42
Turn In of Subsistence Found at Station 9.... 45
157
617085 0 - 44 - 11
Appendix II
FIGURE TITLES
Figure No. Page
Abstract of Excess Subsistence Supplies Turned In .............................15........41
Abstract of Ice Issue..................33...... 81
Abstract of Ingredients Transferred to
Bakery ..............................52 ’. . 120
Abstract of Supplies Transferred to Meat Market .................................50......117
Cash Sales Slip........................39...... 91
/
Certificates of Gains, Losses and Discrepancies .................................59 .. ..143
Certificate of Issue for Troop Train Rations ..................................37...... 86
Charge Sales Slip and Informal List 40..... 94
Chart of Entries to Sales Officer’s Account 58 136
Consolidated Ration Request..............21 61
Consolidated Ration Request When Issue
on a Meal Basis is Authorized.........22 62
Consumption Record.......................63.....153
Control Machine Ticket and Tapes 38 89
Copy No. 1 of Purchase Order or Delivery
Order and Voucher When Complete .8 26
Copy No. 4 of Purchase Order or Delivery
Order and Voucher When Complete 9 . 27
Daily Cumulative Summary of Field Rations Issued ...........................27 7*
Entries to Complete Purchase Order or
Delivery Order and Voucher 7 24
Field Ration Issue Slip—Alternate Form for Double or Triple Issue.......... 24 65
Field Ration Issue Slip — Single Issue Form ...................................23 64
Ice Issue Slip..........................32 81
Figure No. Page
Ice Issue Slip—Alternate Form (Separate
Abstract of Issues Not Required). . .34. 83
Inventory of Subsistence Supplies...55....125
Inventory Price Adjustment..........56....129
Issue of Special Types of Rations...30.... 78
Issue of Troop Train Rations........36.... 85
Meal Coupon Book and Meal Coupon 43....105
Memorandum of Field Ration Issue .25.... 66
Memorandum of Field Ration Issue — Alternate Form for Double or Triple Issues ......................... 26
*
Memorandum Request by Bakery for In-
gredients .........................51.....n9
Memorandum Request to Transfer Bread to Sales Store
67
35
Menu Recapitulation.................. 3. .
Monthly Commissary Operating Statement ................................64....154
Organization Chart of a Sales Commissary ............................. ।
Over, Short, and Damaged Report 62....152
Quarterly Depot Price List and Supplement ...............................19
10
3
56
Ration and Savings Account
Ration Return ..............
29
28
74
73
Ration Return (Hospital)..............28a..... 73
Receipt of Ice Manufactured at Station .13.... 38
Report of Charge Sales.................47.....113
Report of Delinquent Accounts and Supporting Statements ...................48....115
Report of Deposits as Prepared by Sales Officer...............................45....108
158
Figure No. Page
Report of Survey (Discrepancies Incident to Shipment) ..........................61.....149
Report of Survey for Losses in Operation 60...145
Request by Meat Market for Supplies . 49...116
Request for Troop Train Rations..........35... 84
Requsition on Market Center for Perishable Supplies..........................10..... 30
Sales Commissary Price List..............20... 58
Sales Officer’s Account (Distribution Journal) ..............................57.....132
Special Issue by Sales Commissary........31... 79
Statement of Account.....................46...111
Station Menu.................r........ 2 6
Stock Status Report as Prepared for Perishable Supplies ...................... 5..... 15
Stock Status Report Used as Requisition for Nonperishable Supplies............. 4..... 14
Figure No. Page
Subsistence Receiving Report and Incoming Tally Sheet........................ 6.... 19
Transfer of Bread from Bakery...........12.. 36
Transfer of Meal Coupon Books to Sales Commissary.............................44....105
Transfer to the Sales Officer of Clothing and Equipage Sold......................54....123
Turn-in of Cash from Sales of Clothing and Equipage ..........................53....122
Turn-in of Cash Received for Meals Sold 42..103
Turn-in of Excess Subsistence Supplies. .14. 40
Turn-in of Excess Subsistence Supplies by
Troop Train Commander..................16.. 43
Turn-in of Reclaimed Edible Fat.......17..... 46
Typical Lay-out, Sales Store and Commissary Office ...........................18.... 54
War Department Shipping Document for
Shipment of Subsistence From Station . 41.. 99
159
INDEX
Paragraph Page
Accountability of a Sales Officer, Transfer of..... 81 140
Accounting for:
Books, Cash and Charge Sales..................... 26 49
Charge Accounts ................................. 67c 111
Purchases Made by Organizations on the Garrison Ration .......................................... 47 72
Sales ........................................... 54 88
Sales Through a Cash Register.................. 56 88
Sales Through the Control Machine............ 55 88
Sales of Subsistence to Organizations on the Garrison Ration .............................. 66 no
Adjustments:
Necessitated by Other Losses, Shortages or Damages:
Action on Bills of Lading...................... 86c 144
Discrepancies in Shipments from Vendors........ 86c 147
Discrepancies in Shipments from War Department Installations ................................ 86J 147
General ...................................... 86a 144
Use of Report of Survey........................ 86Z> 144
Operational Losses............................... 85 143
Types of......................................... 84 142
Application of Manual ............................. iZ> 1
Arrangement (Warehouse) ........................... 29 51
Bakery:
Receipt of Bread from............................ 17 34
Supplies......................................... 71 119
Bills of Lading, Action on......................... 86c 144
Cash Sales:
Accounting for _................................. 54 88
Accounting for, Through a Cash Register..... 56 88
Accounting for, Through the Control Machine. ... 55 88
Books, Accounting for ........................... 26 49
Books, Obtaining................................. 25 49
Use of Cash Sales Books and Cash Sales Slips to Account for ..................................... 57 91
Certificate of Nonavailability ................ 46 72
Change Fund, Provision of.'........................ 38a 59
Charge Accounts, Accounting for................. 67c m
-------------------------------------------------------------------
Paragraph Page
Charge Sales: Basis, Who May Purchase on......................... 59a 93
Books, Accounting for............................ 26 49
Books, Obtaining................................. 25 49
Revised Method of Reporting...................... 68 113
Slips, Correction of............................. 59^(5) 94
Charge Sales Slips, Use of......................... 59A 93
Charts — See Appendix I
Collecting Ration Currency ........................ 33/ 53
Computation of the Garrison Ration Value........... 49a 73
Consolidated Ration Request, Preparation, and Use, in the Issuing of Field Rations...................... 42 61
Consumption Record, Preparation of............... 88 153
Daily Cumulative Summary of Field Rations Issued,
Preparation and Use of........................ 44 70
Delinquent Accounts, Preparation of the Report of... . 69 114
Deposits:
Report of ........................................... 65 108
Sources of Money for............................. 62 102
When Made ........................................... 64 108
With Whom Made...................................... 61 102
Disposition of:
Sales Store Cash Receipts............................ 58 93
Subsistence Supplies ...............-............ 39 60
Edible Fat, Reclamation of............................. 23 46
Entries Made from Ration and Savings Account....... 49c 74
Estimated Supply Requirements, Use of................... 8 12
Estimating Sales Store Requirements................ 7J 12
Exceptional Articles and Sales Articles, Reporting.. .. 100(5) 13 Excess Subsistence Supplies, Turn-in by Unit Messes. 20 41
Excess Storage Space, Use by Depot................. 27c 50
Field Ration:
Issue of A and B................................. 40 60
Issue Slips, Preparation and Use of.............. 43 63
Preparation and Use’ of Consolidated Ration Request
in the Issuing of............................. 42 61
160
Paragraph Page
Paragraph Page
Field Ration Menu: Preparation and Approval............................ 7^ 5
Recapitulation of Requirements.................... 74
Sales Clerk .................................... gg 4
Sales Officer...................................... $a‘ 3
Warehouse Manager and Employees.................... 5/1 4
Personnel Entitled to Rations....................... 7a(i) 5
Post Food Service Supervisor, Relationship to Sales Officer............................................ 6 4
Preparation and Use of:
Consolidated Ration Request in the Issuing of Field Rations ........................................ 42 61
By Sales Commissary .......................... 42# 61
By Newly Arrived Organizations................ 42c 62
Current Month’s Account......................... 67^ no
Daily Cumulative Summary of Field Rations Issued 44 70
Field Ration Issue Slips and Memorandum of Field Ration Issue ................................... 43 63
Statement of Account................................ 67a no
Preparation of:
Consumption Record ............................. 88 153
Field Ration Menu .................................. 7/, 5
Inventory Price Adjustment...................... 78 129
Monthly Commissary Operating Statement.......... 89 154
Monthly Nonperishable Requisition .............. 10a 13
Ration and Savings Account...................... 49^ 73
Ration Return .................................. 48 72
Report of Delinquent Accounts .................. 69 n4
Sales Commissary Price List..................... 37 58
Statement of Account ........................... 67 no
Subsistence Inventory .......................... 75 125
War Department Shipping Document................ 60b 98
Prescribed Records of the Sales Commissary......... 87 153
Price List, Preparation of Sales Commissary........ 37 58
Prices Charged by the Sales Store.................. 36 57
Prices, Meat Market................................ 33A 53
Proceeds of Supplies and Services*Sold, Transfer of . . 72 122
Processing Transactions of the Sales Store......... 38 59
Protection of Supplies ............................ 28 50
Purchase of Bread ................................. . . ]8 37
Purchases Made by Organizations on the Garrison Ration, Accounting for .. . .................... 47 72
Purpose of:
An Inventory ........................................ 74 12g
Manual, General ...................................... ! T
Paragraph Page »
Ration, Issue of Small Group, Individual and Emergency .............................................. 50 78
Ration and Savings Account:
Preparation ...................................... 49^ 73
Entries Made from.................................... 494- 74
Ration Bank Account, Use of............................ 121 23
Ration Currency, Collection of......................... 33/ 53
Ration Determination ................................... ya 5
Ration Return and Ration and Savings Account........ 49 73
Ration Return, Preparation of....................... 48 72
Recapitulation of Field Ration Menu Requirements. . . 7c 12
Receipt of:
Bread from the Bakery............................. 17 34
Ice Manufactured at Station....................... 19a 38
Receipt of:
Ice Purchased Locally............................. 19^ 38
Nonperishable Subsistence Supplies................ 10 13
Reclamation of Edible Fat........................... 23 46
Records:
Maintenance of................................83 142
Optional Current ................................. 90 156
Prescribed, of the Sales Commissary............... 87 153
Reimbursement for Meals Served at Organization
Messes:
Method of. Obtaining................................. 63^ 102
Turning In and Accounting for Cash................ 63c 103
When Meal Coupon Books are Used................ . 63d 105
When Required ....................................... (y^a 102
Relationship of Sales Officer and Post Food Supervisor 6 4
Report of Delinquent Account, Preparation of........ 69 114
Report of Deposits:
Filing and Posting................................ 65c II0
Preparation ...................................... 656 JI0
Purpose .......................................... 65« 108
Use ................................................. 65 108
Reporting Charge Sales, Revised Method of......... 68 113
Requirements, Subsistence Supply........................ 7 5
Requisition and:
Receipt of Nonperishable Subsistence Supplies.... 10 13
Shipment of Perishable Subsistence Supplies from
Market Center Stocks.............................. 13 30
Requisition of:
Bags, Paper and Twine............................• I0t- 18
Subsistence of Supplies from a Distribution Depot but Purchase by the Depot and Direct Shipment or Delivery by a Vendor.......................... u j8
162
Paragraph Page
Subsistence Supplies from a Market Center but Purchase by the Market Center and Direct Shipment or Delivery by a Vendor...................... 14 34
Revised Method of Reporting Charge Sales............. 68 113
Sales Articles and Exceptional Articles, Reporting of. 100(5) 13
Sales Commissary: Mission of................................................ 2 2
Organization of the.................................... 4 3
Prescribed Records of the.......................... 87 153
Price List, Preparation of......................... 37 5 8
Use of Consolidated Ration Request................. 420 6t
Sales Officer:
Functions of........................................... 3 2
Relationship of and Post Food Service Supervisor. . 6 4
Transfer of Accountability............................ 81 140
Sales Officer’s Account:
Designation........................................ 79a I3I
Closing the Account................................ 797 ’35
Columnar Arrangement of Distribution Journal... . 79c 131
Correction of Entries.............................. 79^ J34
Entering of Vouchers............................... 79/ *32
Filing of Vouchers................................. 80 135
Form Prescribed.................................... 79^ J3T
Numbering Vouchers ................................ 79e 13I
Page Designation................................... 79* *35
Sections and Subsections........................... 79^ *3*
Subtotals and Page Totals.......................... 79£ *33
Sales of Subsistence to Organizations on the Garrison Ration, Accounting for............................... 66 110
Sales Store:
Disposition of Cash Receipts....................... 58 93
Estimating Requirements ........................... id 12
Items to be Sold................................... 34 53
Lay-out and Fixtures............................... 32 52
Operation ......................................... 33 53
Prices Charged by the........................-■ . ■ • 36 57
Processing Transactions of the..................... 38 59
When Operated ..................................... 31 52
Who May Purchase................................... 35 56
Scope of Manual and Relation to Existing Directives. ic 2
Shipment of Perishable Subsistence Supplies from Market Center Stock................................. 13 3°
Small Group, Individual and Emergency Rations, Issue of................................................ 50 78
Sources of:
Money for Deposit................................. 62 102
Subsistence Supplies................................. 9 12
Special Issues, Other................................... 51 79
Paragraph Page
Statement of Account, Preparation of..................... 67 no
Storage ................................................. 27 50
Subsistence:
Found at Station, Turn-in of.......................... 22 45
Inventory, Preparation of.,........................... 75 125
Inventory, Use of.................................... 76 127
Supply Requirements ................................... 7 5
Transfer to Another Commissary or Depot............ 60 98
Subsistence Supplies:
Disposition of, General............................... 39 60
Handling ............................................. 3° 51
Local Purchases of Nonperishable............... . 12 19
Major Sources of...................................... 9a 12
Minor Sources of...................................... 9^ 12
Nonperishable Requisition and Receipt of. . A...... 10 13
Perishable, Local Purchase of, When Authorized by a Market Center...................................... 15 34
Perishable, Requisition, and Shipment from Market Center Stocks ....................................... 13 3°
Requisition from a Distribution Depot but Purchase by the Depot and Direct Shipment or Delivery by a Vendor........................................... u 18
Requisition from a Market Center but Purchase by the Market Center and Direct Shipment or
Delivery by a Vendor............................ 14 34
Turn-in of Excess by Troop Train Commanders. . . 21 43
Turn-in of Excess by Unit Messes...................... 20 41
Supplies:
And Services Sold, Transfer of........................ 72 122
Bakery ............................................... 71 ”9
Local Purchase of Nonperishable Subsistence........ 12 19
Local Purchase of Perishable Subsistence, When Authorized by a Market Center........................ 15 34
Meat Market .......................................... 70 116
Perishable Subsistence, Requisition and Shipment from Market Center Stacks.............................. 13 30
Protection of ....................................... 28 50
Requisition and Receipt of Nonperishable Subsistence .............................................. 10 13
Requisition from a Distribution Depot but Purchase by the Depot and Direct Shipment or Delivery by a Vendor.......................................... 11 18
Requisition from a Market Center but Purchase by the Market Center and Direct Shipment or
Delivery by a Vendor............................. 14 34
Transfer as Directed by Higher Authority........... 24 49
Turn-in of Excess Subsistence by Unit Messes. ... 20 41
Subsistence, Disposition of, General.................. 39 60
Subsistence, Handling ................................ 30 51
Subsistence, Major Sources of......................... 90 12
Subsistence, Minor Sources of......................... 9b 12
163
Paragraph Page
Supply: Subsistence Requirements ................................ 7 5
Use of Estimated Requirements.......................... 8 12
System of Garrison Rations.............................. 45 72
To Whom Issues are Made................................. 41 60
Transfer of:
Accountability of a Sales Officer..................... 81 140
Subsistence to Another Commissary or Dej>ot........ 60 98
Supplies and Services, Sold and the Proceeds
Thereof:
Method of Effecting............................. yib 122
Purpose of Procedure............................ 72a 122
Supplies as Directed by Higher Authority........... 24 49
Treatment of Inventory Item not Part of Sales Officer’s Accountability ...................................... 77 129
Troop Train:
Basis of Issue..................................... 53^ 84
Issue at Point of Origin........................... 53c 84
Issue En Route..................................... 53