5. Outstanding balances of advances made by a disbursing officer to agent officers, officers and enlisted personnel traveling on official duty, and in other instances as provided by law or regulations, need not be taken up and deposited under the old bond, but may be transferred to the first account rendered under the new bond. The advances so withheld will be shown on the last account current rendered under the old bond (opposite the notation, "transferred to my account under new bond dated---. ------") as a balance due the United States in cash, and will be taken up as a cash entry (opposite the notation, "transferred from my 194-account under old bond dated -------'') on the first account current rendered under the new bond.

50159 TERMINATION OF BONDS

1. An officer detached from duty requiring a bond and ordered to duty not requiring a bond shall, upon being relieved and after accounting for all funds and property in his possession, submit a request for termination of his bond to the Commandant of the Marine Corps (Code CDA). In making application for termination of a bond, an accountable officer should state the place, date, and to whom the funds and property were transferred or deposited.

2. An agent officer or a collection agent relieved from duty requiring a bond shall, upon being relieved and after accounting for all funds in his possession, submit a request for termination of his bond to the Commandant of the Marine Corps (Code CDA), via the disbursing or supply officer whom he

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represents. In making application for termination of a bond, an agent officer or a collection agent should state the date on which he was relieved from duty involving the handling of official funds. The disbursing or supply officer through whom the request is forwarded shall, by endorsement thereon, corroborate the statements of the agent officer or the collection agent, as the case may be.

50160 STATION CONTROL

1. It shall be the responsibility of the senior supply officer at each Marine Corps activity to monitor all official bonding actions pertinent to the military and civilian personnel under his cognizance.

2. In order to insure that all supply department personnel both military and civilian, that are performing duties requiring the giving of bond are properly bonded, or that the giving of bond was waived in accordance with instructions contained in this Part D, the senior supply officer at each Marine Corps activity shall cause a file to be maintained in which will be listed each position or billet for which a bond is required of the incumbent; the name and rank of the person occupying each such position or billet; the value of the bond; the effective date of the bond, or if waiver was issued, the date of the waiver; the name of the surety company; and the expiration date of the bond. The senior supply officer shall periodically check to assure himself that bonding regulations are being complied with by persons conerned and that premiums are paid promptly as required.

50200 REMUNERATION FROM OUTSIDE SOURCES

1. Title 18 U. S. C. 1914 provides as follows:

"Whoever, being a Government official or employee, receives any salary in connection with his services as such an official or employee from any source other than the Government of the United States, except as may be contributed out of the treasury of any State, county or municipality; or Whoever, whether a person, association, or corporation, makes any contribution to, or in any way supplements the salary of, any Government official or employee for the services performed by him for the Government of the United States -shall be fined not more than $1,000. or imprisoned not more than six months, or both."

50201 EXCEEDING LIMITATIONS OF

PAYMENT UNDER PROTEST

1. A supply officer is not authorized to advance public money to the commanding officer or to any other person by his order. However, when ordered by a commanding officer to make any expenditure of money or stores which the officer believes to be illegal or contrary to regulations, the latter shall state in writing the grounds on which he objects to obeying the order, and request that the order be reiterated in writing. On receipt of such order the expenditure shall be made. Such disbursements shall be allowed by the General Accounting Office in settlement of the account of the supply officer and the commanding officer by whose orders such disbursement or disposal was made shall be held accountable for the same. Art. 1904, U. S. Navy Regulations.

50202 ARREST OR SUSPENSION OF SUPPLY OFFICERS

1. Whenever a commanding officer or other senior officer orders a supply or disbursing officer under suspension or arrest, he shall take possession of the safe and of the keys of the storerooms under the charge of such officer, and shall immediately have a seal placed on the safe in the presence of the officer suspended. The senior officer present will then direct a board consisting of at least three officers, to take an inventory of the money, papers, provisions, supplies and equipment in charge of the suspended officer; and will also appoint a suitable person to take immediate charge, who will be present

at the inventory.

2. Should the officer concerned be released from suspension of arrest and restored to

50204

duty, the senior officer present will, in the same manner, and under the same conditions as stated above, have a second inventory taken. The officer restored to duty will be held responsible only for the money and stores then on hand. Whenever in either of the above cases the senior officer present considers it impractical to have an inventory taken, he will furnish the officers concerned with a statement to that effect.

3. Before a supply or disbursing officer under suspension or arrest is taken permanently from the ship or station to which he has been attached, he will be allowed a reasonable time in which to close his books and complete his vouchers. No books or vouchers necessary to the settlement of his accounts will, under any circumstances, be taken from his personal charge unless absolutely necessary for the public interest. In this case a detailed receipt for them will be furnished him by the person appointed to take charge of such documents or to relieve him from his duties.

unofficial or nonappropriated funds, except for the safekeeping of personal funds and valuables in accordance with Part F, Chapter 77. (See Part L, Chapter 17.)

50205

AUDIT AND INVESTIGATION BY
AUTHORIZED REPRESENTATIVES
OF THE COMPTROLLER GENERAL
OF THE UNITED STATES

1. The Comptroller General of the United

States may direct an audit and investigation

of any Government activity to determine whether public funds have been economically and efficiently administered and expended. As provided in Article 1966, Navy Regulations, 1948, it is the policy of the Navy Department to cooperate by granting promptly all requests made by authorized representatives of the Comptroller General for information and access to such records necessary to conduct the audit and investigation.

50-20

(1) Ration, operational “A”. The ration, operational "A", contains perishable stores and should be issued for use only when refrigeration facilities are available to the using troops.

(2) Ration, operational "B". The ration, operational "B" does not contain perishable stores and should be issued for use when refrigeration facilities are not available to the using troops. In this ration, canned nonperishable foods have been substituted for like foods of a perishable nature.

b. Packaged operational rations. The packaged operational ration is designed specifically for individual or small group feeding when the tactical situation is so unstable that kitchen facilities are not available. There are several types of packaged operational rations the most common of which are the ration, individual, combat; the ration, small detachment; and the food packet, individual, assault.

(1) Ration, individual, combat. The ration, individual, combat, is intended for use when the tactical situation is so unstable that messing in small groups is not possible. Such a situation will exist during actual combat with the enemy or in effecting amphibious landings. This is a full ration for one person and is so packaged that it may easily be carried by an individual. Although this ration is designed for use when cooking facilities are not available, heating when possible will improve palatability.

(2) Ration, small detachment. The ration, small detachment (5-in-1) is designed specifically for small group feeding and contains sufficient food to sustain five men for one day. It contains varied menus and is so packaged that it can be easily distributed and carried when transportation facilities are limited. Field cooking equipment is desirable but not required for the preparation of this ration. The small detachment ration is intended for situations where organized messing cannot be accomplished but where feeding in small groups is possible.

(3) Food packet, individual assault. The food packet, individual, assault, is designed for use only when an individual cannot be supplied with a complete combat or other type ration. It may be provided troops for use in the initial assault phase of combat when food is required that is light in weight, highly palatable, and can be conveniently carried by an individual. This food packet is available in various menus. It is not intended for use as a single meal nor will any combination of packets provide a balanced ration. The food packet, individual assault is for use only when the individual cannot receive and carry a complete ration through planned supply.

2. ACCOUNTING. Field rations shall be accounted for as follows:

a. Operational rations. Operational rations shall be accounted for in the same manner as is the garrison ration except that the ration value is not to be computed in the field. The ration value for the operational ration will be established by the Quartermaster General of the Marine Corps and duly promulgated to the field. Fresh provisions when available may be substituted for non-perishable components of the operational "B" ration. The substitution of fresh provisions for non-perishable provisions will not alter either the accounting process or the ration value.

b. Packaged operational rations. Authority to approve issues of packaged operational rations within the allowances established by the Commandant of the Marine Corps is restricted to the Commanding General, FMF, Pacific and the Commanding General, FMF, Atlantic. Issues in excess of allowances or issues for activities other than Fleet Marine Force must have prior approval of the Commandant of the Marine Corps except when required for emergency operational purposes.

3. PACKAGED OPERATIONAL RATIONS ACCOUNT. Accountable Officers receiving, transferring, or issuing packaged operational rations will maintain an account entitled

"Packaged Operational Rations Account''. The unit value of packaged operational rations will be periodically established by the Quartermaster General of the Marine Corps by appropriate memoranda and this value will be used by organizations of the Marine Corps and Marine Corps Reserve for accounting purposes.

a. All packaged operational rations transferred between organizations of the Marine Corps; between the Marine Corps and the Marine Corps Reserve; from the Marine Corps to the Army, Navy, or other Government activities shall be recorded and accounted for by the use of the Shipping Order-Invoice and Receipt, Form NAVMC 33-SD. In preparing Form NAVMC 33-SD, the quantity, stock number, complete nomenclature (including menu number where appropriate), date of pack, unit price, and total value of the rations transferred, shall be shown (see Figure 51-2).

b. Packaged operational rations issued for consumption shall be dropped from the Packaged Operational Ration Account by an approved certificate of expenditure. The certificate of expenditure will reference the authority for effecting such issues. The certificate will also indicate the number of rations consumed by permanently attached personnel that are being subsisted in kind, and the amount of funds received from the sale of rations or food packets to paid supernumeraries (See Figure 51-3). Reimbursement for rations furnished personnel temporarily attached from other Government departments will be accomplished as prescribed in paragraph 54302. When packaged operational rations are transferred to other Government departments on a reimbursable basis, the original contract price will be used.

c. All funds received from paid supernumeraries shall be accounted for on Form NAVMC 563-SD. The type of ration sold (individual combat, small detachment, etc.), and unit value thereof will not be shown nor will the three per cent overhead be added (See Figure 51-4). Form NAVMC 563-SD will be used in support of the Certificate of Expenditure. Under no circumstances will funds received from the sale of packaged operational rations be accounted for on the mess officer's Report of Paid Supernumerary Rations, Form NAVMC 828a-SD.

d. Credit for packaged operational rations consumed during training exercises or maneuvers shall not be taken on the Financial Status of the Mess, Form NAVMC 580SD, nor shall ration credit be claimed for meals or rations furnished personnel who are subsisted on this type ration.

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e. Form NAVMC 582-SD will be used to inventory packaged operational rations on hand at the close of each accounting period and the rations shall be listed thereon by quantity, stock number, full nomenclature, date of pack, unit price, and extended value of each type ration (See Figure 51-4a).

4. PACKAGED OPERATIONAL RATION ACCOUNT RETURN. Accountable officers maintaining a Packaged Operational Rations Account will submit monthly to the Commandant of the Marine Corps (Code CSI), a "Packaged Operational Rations Account Return'. This return shall be prepared on Form NAVMC 581-SD, and shall be submitted within twenty (20) days after the close of the accounting period (See Figure 51-4b). The Packaged Operational Rations Account Return shall list in chronological order, a description of each credit and debit voucher accomplished during the month and the total value of each voucher will be entered in the debit or credit column as appropriate. The first entry on each return (debit) submitted after the initial return shall be the total money value of the inventory taken at the close of the preceding accounting period. The last entry on each return shall be the inventory of packaged operational rations on hand at the close of each accounting period. (See subparagraph 3e above). The total money value of this inventory shall be entered on the Packaged Operational Ration Account Return as a credit entry.

5. PACKAGED OPERATIONAL RATIONS TO PAID SUPERNUMERARIES. When furnished meals from messes using packaged operational rations, paid supernumeraries shall be charged as follows:

a. Officers and civilians of the United States and all personnel of other nations authorized to eat in the mess--the total value of the daily subsistence allowance established by law for an officer for each full ration of three meals, or one third thereof for each meal when the full ration is not furnished.

b. Enlisted personnel of the United States in a commuted ration status--the total money value of the currently authorized commuted ration for each full ration of three meals, or one third thereof for each meal when the full ration is not furnished.

C. When one third of the allowance set forth in subparagraphs a and b above results in a fraction of five mills or more, the cost of the individual meal will be increased to the next full cent. Fractional amounts of less than five mills will be disregarded.

d. The charges established in subparagraphs a and b above for nationals of other