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or mess furnishing the breakfast. No credit will be taken for fractional parts of rations due to personnel transferred or joined.

1. The commanding officer shall prepare the Daily Ration Statement, Form NAVMC565-SD, and will be responsible for its correctness. The Daily Ration Statement is prepared for the twenty-four-hour period beginning at 0001 and ending at 2400. The Daily Ration Statement will be submitted to the local supply officer as soon after 2400 as practicable, normally no later than 1000 of the first working day following the twenty-four-hour period to be covered. The date shown on this statement will be the date of the period covered by the statement. One copy of this statement will be furnished the mess officer.

5. In cases of personnel transferred to or going from naval vessels, or organizations subsisted by the Navy, credit for rations for the day of transfer will be taken by the time ship, post, or organization from which transferred, unless the transfer is made before breakfast.

6. In computing the number of days patients are subsisted in hospitals, the day of admission shall be disregarded and the day of discharge shall be included.



2. The Daily Ration Statement will be summarized by the commanding officer each month on a Monthly Ration Memorandum, Form NAVMC-828-SD. The commanding of ficer shall be responsible for the preparation and verification of this report to insure that the entries in column'Total Rations Claimed'' and those reported to the post supply officer on Form NAVMC-565-SD agree,

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3. One ration will be allowed for each person actually present for rations, including personnel granted liberty for which a leaveration is not paid, and personnel absent for any reason who consume at least one meal at the post.

1. A daily record will be maintained by the supply officer of the number of meals and/or box lunches sold, indicating the meals and/or box lunches actually taken on this basis; that is, breakfast, dinner, supper or box lunch; see paragraph 51009. Cash collected from the sale of flight rations will be reported as

a separate entry on Form NAVMC-563-SD as a credit to "General Expenses, Marine Corps.''

2. The authority to issue flight rations, figure 51-1, will be used as a supporting paper

to the Return of Subsistence Stores and

to drop the ration components and frozen precooked meals from the inventory of subsistence stores.

3. Frozen precooked meals will not be converted into flight rations but will be carried on subsistence inventory and reported on Form

NAVMC-563-SD when sold as "'meals" at the unit price authorized in paragraph 51009-4.

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rsonnel transferred Hessels, or orgasm Navy, credit for sfer will be taken it ization from which Eransfer is made me




12 July, 1948

number of days et ospitals, the day i sregarded and included. 1


I CERTIY that the below listed quantities of FOWL which
represents 25% of the gross welght 18sued to the mess during
the month of JUNE, 1948, have been expended from the subsistence
return of this post in accordance with authority contained in
paragraph 51066, Marine Corps Manual:-


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Issued to mess
Amount expended
Total amount issued

221.25 73.75 295.00

ale of flight :

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separate estend as a credit


Issued to mess
Amount expended
Total anoint issued
Issued to moss
Amount expended
Total amount issued

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ssue flight It sed as a support

Subsistences components from the in

606.75 202.25

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meals pils tions but in entory and moni -SD stessi

Lasued to 2888
Amount expended
Total amount 18gued
Issued to pass
Amount expended
Total amount issued

140,25 46.75 TOT.00

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the allotment of funds for utilities, Ice manufactured at posts and stations of the Marino Corps may be sold under regulations and prices to be established by the Quartermaster General of the Marine Corps. Ice manufactured in Government ice machines will be taken up on the return of subsistence stores by certificate at the unit price.

A one percent margia will be allowed between the total value of ingredients and the total inte value of the bakery products. This allowance and be will compensate for any marginal gain or loss selbe in estimating unit prices. These certificates com will be forwarded as a voucher to the return of 'arming subsistence stores; see figure 51-14.

3. Ice that may be issued in accordance with regulations will be expended from the subsistence return of the supply officer on certificate of the issuing officer approved by the commanding officer. Such certificate will show the quantity, unit price, extended and total value of ice used for preservation of rations and ice used for other purposes as separate items on the certificate. The monetary value thereof will be entered on Form NAVMC 581-SD; See figure 51-13.

6. Manufactured bakery products will be patie specific in the description of manufactured the items. Bread will be shown according to the Bride size and weight of the loaf, e. g., "bread, white, 16 oz.". Pies, cakes, cookies, etc., will similarly be shown according to type, entre size and weight.


4. At post and station where ice cream plants are in operation, a certificate similar to that described in paragraph 51067-5 will be submitted as a voucher to the return of subsistence stores.

7. When bread and pastry are carried over on inventory from the preceding month, the unst price of the items shown on inventory be used when these items are issued, transferred or sold.

8. The officer in charge of the bakery will maintain in accurate cost analysis of bakery operations in accordance with instructions promulgated by the Quartermaster General of the Marine Corps. This cost analysis oball show the value of ingredients used, military and civilian labor, shop overhead, and : summary of production. Acopy of this analysis shall be forwarded monthly via the post of station supply officer to the Commandant of the Marine Corps (Code CSK).


51068 ISSUES

1. Bread, pastry, etc., shall be baked in post bakeries when practicable. At all permanent posts and stations where bakeries are authorized, a suitable space, the necessary fuel, utensils, ovens and their repair, and furniture will be provided by the Quartermaster General of the Marine Corps. The supply officer shall have charge of the bakery and its operation.

2. Accountability for stores issued to post bakeries for the manufacture of bread and pastry will rest with the issue commissary officer.

1. Provisions, will be issued to the general mess within the value of, but not exceeding, the ration credit of the mess based on estimated troop strength,

2. If due to unforeseen circumstances, itis found at the end of the month an excess of provisions has been issued, such excess will be liquidated before the end of the quarter,

3. Bakeries will maintain an accurate cost accounting system for determining the unit price of bread and pastry. The unit price of bread and pastry will be established on the last day of the month for the following month. These prices will remain in effect for the entire month, except in cases where receipt of stores received at a wide price variance from the old lots on hand,

3. After subsistence stores are issued to a keeping of such stores rests with mess

general mess, the responsibility for safe:



or de

4. The unit price of bread and pastry will be determined by dividing the total value of the components used in manufacture by the total quantity of the article manufactured. These prices may be established by use of standard baking recipes.

4. When subsistence stores received from the supply officer or commissary officer by a general


are lost, damaged, stroyed, adjustment of the loss will be

effected as follows:

5. Certificates will be prepared at the end of each month showing the quantity of ingredients used in the manufacture of bread and pastry and the total quantity of manufactured bakery products by item, unit cost and total value.

accountable officer ao culpability is involved,

a. In such cases, if in the opinion of the the items will be dropped from the returns of the accountable officer in accordance with

Part E, Chapter 54.

b. If in the opinion of the accountable officer culpability is involved, the accountable


roducts. This ay marginal pair

of the Mess, Form NAVMC 584-SD (Rev. 11-51). It will be the duty of the supply officer to see that the general mess or consolidated mess is kept within its authorized allowance; see figure 51-15.

6. Provisions will be issued at the actual price at which they were received.


ery products e

will be alloween officer will request a board of survey. The gredients and try board of survey should recommend that the

items involved be dropped from the returns

of the accountable officer. The accountable of ces. These crit ficer will drop such items on approval of voucher to be survey approved by proper authority or by e figure 51.4 certificate, in accordance with Part E,

Chapter 54, and make a gratuitous issue

give an offsetting credit to the mess stion or mount concerned. The foregoing

in no way affects the duty of a board of survey when convened

to fix responsibility or give relief to the cakes, contine Pesponsible officer or enlisted personnel for

5. An account in money value of subsistence
stores will be kept on the Financial Status

NAVMC 584-3D (REV. 1-51) 10
100G 1015


how according

loal, e, fut

7. Frozen boneless beef is divided into three classifications:

a. Roasting and frying beef.

according t!

b. Braising and stewing beef.

try are carmini



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Figure 51-15

The percentage of issue of frozen boneless beef should be 40 percent roasting and frying, 30 percent braising and stewing and 30 percent ground beef.

4. Inventories of all stock on hand will be computed at cost price; i. e., the unit price appearing on the invoice or voucher supporting receipt. If two or more lots of an article TIRES of identical description are on hand at dif. ferent unit prices, they will be entered separately on the inventory. Conversion from pounds, gallons to a unit of container will not be made.

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5. All articles listed on the Computation of test the Unit Ration Value Form NAVMC-580SD will be entered on the inventory whether metalla there is a stock on hand or not, and will be at the C identified by entering the symbol "RC" after the description of the article. This will signify that these unit prices will be used for the purpose of computing the unit period. When a component article is carried to the ration value for the succeeding accounting Star on inventory in a unit or container other than that designated on the ration component table, the conversion factor used in determining the unit price of the article for the purpose of ration computation will be shown opposite the description.

6. All articles of subsistence stores will appear in alphabetical order on the Record of Inventory--Subsistence, Form NAVMC-582SD, segregated into two distinct groups; i.e., "Non-Perishables" and "Perishables." Each article will be listed by quantity, complete description of article showing unit weight of container, unit price, extended value, and voucher number and month under which the item was originally received.

7. A certificate will be appended to Form NAVMC-582-SD as illustrated in Figure 51. 18.

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8. The aggregate value of all subsistence stores issued to a command as a unit, or a mess, will be determined and such aggregate will be entered on a certificate of issues as illustrated in Figure 51-16. The original certificate of issues will constitute a voucher to the return of subsistence stores, and the monetary value thereof will be entered as a credit on Form NAVMC-581-SD.


1. A complete inventory of subsistence storerooms and storage facilities of Food Service Directors will be taken at the end of each month or upon detachment or relief of the accountable officer, on Form NAVMC582-SD. The inventory will be taken personally by the supply officer or his authorized representative.

2. When change of accountable officers occurs, transfer of accountability will be made at the end of the month, if practicable. When change in accountable officers occurs during the month, a joint inventory will be taken by the accountable officer being relieved and his relief. The inventory will be compared wih the stock record and if no differences exist, the relieving officer will receipt for the stores on Form NAVMC582-SD as illustrated in Figure 51-17. If differences between the inventory and stock record account are found which cannot be reconciled, the instructions contained in Section II, Part E, Chapter 54 will be followed.

3. Partial subsistence returns will not be submitted when an accountable officer is relieved between accounting periods. The relieving officer will continue the return for the balance of the month and submit the complete return over his signature.

8. Form NAVMC-582-SD will be prepared in duplicate, the original to constitute a voucher to the return of subsistence stores, except when

used to effect relief of accountable officers, and the mone. ta ry value thereof will be entered as

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