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m. Privileges may be extended to civilian officers, and employees of the Armed Services and to other persons when specifically authorized by the Secretary of the Navy and when it is impracticable for the said civilian officers and employees and other persons to procure such stores from civilian agencies without impairing the efficient operation of the installation.

n. Retired officers and crews of vessels of the Lighthouse Service and retired light keepers and depot keepers of the Lighthouse Service.

2. All requests for the extension of commissary store privileges to persons who are not civilian officers or employees of the United States, shall be referred to the Secretary of the Navy for approval, via the Commandant of the Marine Corps (Code CSI). Such requests shall include information as to the availability and adequacy of commercial facilities, and such other data as may be necessary to justify the extension of such privileges.

3. All requests for the extension of commissary store privileges to civilian officers and employees of the United States on duty within the continental limits of the United States shall be submitted to the Secretary of the Navy for approval, via the Commandant of the Marine Corps (Code CSI). Such requests shall include information necessary for the Secretary of the Navy to find, as required by the Act of March 3, 1909, as amended (34 U. S. Code 533), “that it is impracticable for the said civilian officers and employees

to procure such stores from private agencies without impairing the efficient operation of the stations.

mitted to designate one adult mem family as his agent for the purpose purchases on his behalf. Upon the a of the patron, an individual commiss bearing the same number as the pa be issued to the designated agent. tional permit shall bear the signat designated agent. All permits shall at least once each year. Prior to the e tion of each sale, the signature of each agent appearing on the commissary pe be verified with the signature of t making the purchase. Commissar shall be valid only in the commissarwhich issued. An alphabetical file tions for permits and a numerical reco mits issued will be maintained in there may be an accurate record of a missary permits available.

2. At overseas bases, Commissary mits issued by one service may be ! the commissary stores of other serv authorized by the overseas commar cerned.

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1. All purchases by individual pat be made for cash, except where charg specifically authorized in overseas ar Secretary of the Navy.

2. Charge sales may be made to offic izations and other resale activities o concessionaires, which are in operatio or station for uniformed personnel duty.

3. All requests for authority to ma sales to individual patrons of commiss shall be referred to the Secretary of for approval, via the Commandar Marine Corps (Code CSI).

51215 COMMISSARY STORE PERMITS

51217 RESTRICTION OF TELEPH

ORDERS AND DELIVERIE

1. Any individual who seeks to make a purchase from a commissary store shall be positively identified as an authorized patron prior to entering the store. The uniform itself is not sufficient identification. No one except a person to whom a commissary store permit has been issued will be admitted to the store. Sales shall be made only to authorized patrons. Authorized patrons of commissary stores shall be identified by a Commissary Store Permit. Each permit shall be serially numbered and shall bear the signature of the person to whom it is issued. Each authorized patron shall be per

1. In the interest of economical ac tion of commissary stores, telepho from patrons and deliveries of co orders to patrons by personnel employ commissary stores is prohibited, excep gencies.

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51218

51219

51218

FINANCIAL POLICY OF
COMMISSARY STORES

METHOD OF DETERMINING
SALES PRICE

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1. Markup of items for sale in commissary stores is the direct responsibility of the commissary store officer. Prior to the establishment of prices, a determination should be made of the over-all markup necessary to cover the cost of merchandise, operating expenses and desired profit.

2. Prices should be established to generate sufficient profit to cover operating expenses and to further accumulate profits up to the amount authorized for retention in the commissary store

reserve.

1. Commissary stores shall be operated on a self-sustaining basis with respect to purchases of operating equipment and supplies, and shall reimburse the Government for the cost of heat, light, power, water and other utilities furnished by the Government. Commissary stores may utilize other equipment of the Government, when available, provided that all operating and maintenance costs of such equipment are paid by the commissary stores.

2. General repair and maintenance of the buildings in which commissary stores are located is not considered a portion of the operating cost. However, such expenses as may

be incurred for the sole purpose of adapting or bettering commissary store facilities for operation as a store are regarded as properly chargeable to profits generated by such store.

3. Profits from sales in commissary stores will be regulated so that there will be no undue accumulation over and above authorized profit reserve and store operating costs.

4. In order to justify the replacement of equipment from current appropriations, an accumulated profit reserve will be maintained nearly as possible, in accordance with the following table: Average yearly

Accumulated profit total sales

reserve Less than $40,000 --

$3,000 $50,000 to $100,000.

$4,000 $100,000 to $150,000.

$5,000 $150,000 to $200,000_

$6,000 $200,000 to $250,000_

$7,000 $250,000 to $300,000_

$8,000 $300,000 to $500,000_

$12, 000 Over $500,000_

$15,000 Where expenditures for services, supplies and equipment exceed the amount of profits for the month concerned, the excess will be charged to the accumulated profits, thereby effecting a temporary reduction in the reserve authorized above.

3. Meat cuts will be sold at prices determined by cutting tests, cost price and the required mark-up deemed necessary in the judgment of the commissary store officer and the necessity of moving slow-moving items in order to avoid a total loss.

4. Sales prices on fresh fruits and vegetables will be determined by the commissary store officer after taking into consideration loss through spoilage, trimming of vegetables, etc. After making allowances for such losses, the commissary store officer will increase the cost price of fresh fruits and vegetables to allow for the required profit deemed necessary. When necessary to avoid excessive surveys on fresh fruits and vegetables, decrease in prices is authorized. The amount of decrease will be left to the judgment of the commissary store officer.

5. Bread and other products manufactured in post bakeries may be transferred to commissary stores for sales purposes at cost price. To the cost price will be added the required mark-up deemed necessary in the judgment of the commissary store officer.

51220 PROCUREMENT OF SUBSISTENCE

STORES FOR RESALE PURPOSES 1. Procurement of subsistence stores for resale in commissary stores will be effected by the following methods:

a. Transfer of stock from issue commissary to commissary stores.

5. Where profits are accumulated over the amounts authorized herein, adjustment of the accumulated profit reserve will be directed by the Quartermaster General of the Marine Corps.

Ch.2 7/51

(1) Transfer of stock will be made at cost price. An Invoice and Receipt, Form NAVMC 33-SD, will be prepared showing the items transferred and will be completely extended in money value, showing the unit cost, total cost and the total money value of all items appearing on the invoice.

(2) Housekeeping items (brooms, mops, soaps, etc.) ordinarily stocked in the general supply sections of Marine Corps depots may be similarly transferred.

(2) Distribution of copies of purchase notice agreements will be the responsibility of the Quartermaster General of the Marine Corps. Any inquiries concerning purchase notice agreements will be addressed to the Commandant of the Marine Corps (Code CSI).

(3) To obtain products listed under purchase notice agreements, a Purchase Order, Form NAVMC 18-SD, will be prepared showing the following information:

(a) Name of contractor and address.

(b) Purchase notice agreement number.

(c) Delivery point.

(d) Description of product, item, brand, size, price, etc., as specified in paragraph (3) of purchase notice agreement.

(e) Allotment or purchases authority number as furnished by the Quartermaster General of the Marine Corps.

b. Procurement through Army market centers.

(1) Commissary store officers are authorized to procure through Army market centers any or all items of perishable foods listed below:

(a) meat products.
(b) dairy products (butter, eggs,

cheese).

(c) frozen fruits and vegetables.
(d) fresh fruits and vegetables.

(e) sea foods (fish, oysters, etc.).

(2) Requisitions for items listed in the preceding paragraph will be coordinated with the requirements of the issue commissary. A consolidated requisition will be submitted to the Army market of both the issue and commissary store

. Requisitions will be divided into five sections to cover the items listed in the preceding paragraph, and will be submitted to arrive at the Army market center not later than twenty days before delivery is required.

(3) Formal acknowledgement of the receipt of requisitions will not be made by the Army market center. However, a copy of action documents originating at the market center as a part of the process of killing the requisitions will be received by the requisitioning activity. c. Purchase notice agreements.

(1) The Quartermaster General, Department of the Army, enters into “open end” contracts with food processors and manufacturers for sale of food products to commissary stores for resale purposes. These agreements have been made available for use by the Marine

d. Procurement through open purchase.

(1) Procurement through open purchase will be made in accordance with the Armed Services Procurement Regulations.

(2) Requests for allotment of funds to cover purchases of subsistence stores for resale purposes through open purchase will be submitted each quarter to the Commandant of the Marine Corps (Code CSI).

(3) The authority number assigned the approved allotment of funds by the Quartermaster General of the Marine Corps and the expenditure account number will be shown on all public vouchers and related correspondence pertaining to procurement of subsistence stores by open-purchase.

(4) When it is found that sufficient demand exists at posts or stations for brand names not listed in purchase notice agreement supply bulletins, such brands may be obtained through open-purchase.

(5) Local purchases of all types of perishable items including fresh fruits and vegetables, meats, dairy products, etc., is authorized when in the judgment of the commissary store officer procurement through Army market centers is impracticable.

UNIVERSITY OF MICHIGAN LIBRARIES

Corps.

Ch. 2 7/51

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Marine Corps :
Commissary Store:
Balance sheet..

Form NAVMC 10009-SD. Index of vouchers..

Form NAVMC 10008-SD. Open purchases, surveys, etc. Vouchers (SF 1034a :

NAVMC 17-SD.

NAVMC 33-SD). Record of inventory---

Form NAVMC 582-SD.

1. Where a commissary store is in operation, all sales of issue commissary stocks will be made by the commissary store.

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2. Items which are procured for re-sale by the commissary store will not be transferred to the issue commissary.

51222 ACCOUNTABILITY FOR

COMMISSARY STORES

1. Commissary Store Returns for a fractional part of a month may be merged with the return of the subsequent month upon written authorization of the commanding officer, with the exception of the period ending 30 June which will not be merged with the return for the month beginning 1 July. The original authorization will be submitted with the merged return.

1. The commissary store officer will be accountable for all commissary store supplies and will render the monthly Commissary Store Return to the Commandant of the Marine Corps (Code CSI) via the commanding officer.

51226

BLANK FORMS PERTAINING TO OPERATION OF COMMISSARY STORES

51223 FORWARDING OF

COMMISSARY STORE RETURN

1. The Commissary Store Return will be forwarded to the Commandant of the Marine Corps (Code CSI), via the commanding officer, not later than twenty days after the end of the accounting period to which it pertains.

2. If the commissary store officer finds that he will be unable to forward returns within the authorized time limit, he will request an extension of time, by letter or dispatch, to the Commandant of the Marine Corps (Code CSI), in which he will state the necessity for the delay. The request for extension should be forwarded before the expiration of the authorized time. If the commissary store officer submits his return later than the authorized date without having requested an extension, he will state in his return the necessity for delay and the reason an extension was not requested.

1. The following blank forms pertain to the operation of commissary stores and return of subsistence stores and/or sales :

NAVMC 17-SD-Survey
NA VMC 33-SD-Invoice and Receipt

NAVMC 563-SD-Certificate of Issue and/ or Sales

NAVMC 582-SD-Record of Inventory

NAVMC 585_SD_Record of Articles Received on Contract or Local Purchase

NAVMC 586-SD_Financial Control Record

NAVMC 587–SD—Daily Report of Receipts NAVMC 591-SD—Daily Record of Credits NAVMC 10008-SD-Index of Vouchers NAVMC 10009_SD_Commissary Store Balance Sheet

S. F. 1034-Public Voucher

S. F. 1080—Voucher for adjustment between appropriations and/or funds

51224

COMMISSARY STORE RETURN

1. The Commissary Store Return will be arranged in the following manner for transmittal to the Commandant of the Marine Corps (Code CSI):

51227 PREPARATION OF VOUCHERS,

DOCUMENTS AND INVOICES 1. Vouchers, documents and invoices will be prepared as prescribed in paragraph 51064.

Ch.2 7/51

STATION

COMMISSARY STORE BALANCE SHEET
NAYMC 10009-50 (Rev. 3-511

DATE

December 31, 1

REPORT FOR THE MONTH OF Marine Corps Recruit Depot, Parris Island, S.C.

December 1949 DEBITS

CREDITS 17,028.06 Inventory (Opening

1,360.84 Receipts from Marine Corps Supply Officers.

Transfers to Marine Corps Supply Officers s. Receipts from other appropriations:

Transfers to other appropriations:

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Accumulated profit Reserve from previous accounting period. .

1,500.40 Gross profit during current accounting period

$ PIUS sales of suet and bonos,

.

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64,75

1,565.15

Total gross profit during current accounting period .
Less Expenses

Loss by survey or certificate.

30.20

43.20

Heat ....

Light and power...

73.68
7.50

Water,

Operating Supplies

302.97

19.60

Transportation

Laundry...

14.80

491.95

TOTAL EXPENSES

Not profit during current accounting period

1,073,20 8.921.03

Gross Accumulated profit Reserve. .. less purchase and repair of equipment:

TOTAL

8,921.03

Accumulated Profit Reserve to be carried forward.

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C-2068

FIGURE 51--27.

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