CHAPTER 33 NPF FOOD SERVICES ACCOUNT
INTRODUCTION
1. This chapter outlines the controls and procedures applicable to
the NPF Food Services Account and expands on the policy in CFAO 65-7
(Food Services Revenue and Expenditure Accounting). It does not apply to
food services operations operated by CANEX.
POLICY
2. Except for public rations provided for personnel on ration
strength, food services revenue and expenditures are classified as non-
public funds and shall be accounted for through the principal mess or
entity which supports the kitchen concerned. The Base Food Services
Officer (B Food Svcs O) is responsible for the expenditure and control
of the Food Services Account. The NPFAO is responsible to monitor and
account for the Food Services Account.
3. Revenue includes proceeds from the sale of meals, extra messing
assessments, specific appropriations from the general fund, charges
assessed for food, non-food items and labour provided to base/mess
functions, and Ration Cash Allowance (RCA).
4. Expenditures include all food items purchased, wages applicable to
the sale or serving of meals and all other consumable expenditures
applicable to Food Services operations. Expenditures for capital or non-
consumable items shall not be made from the Food Services Account. Such
purchases may be made from General Mess Funds on the approval of the
PMC, Mess Committee or by general mess resolution as the case may be.
5. Losses of cutlery and crockery in excess of the tableware
allowance is normally chargeable to the General Account of the mess or
Base Fund, as applicable, except that, when the BComd is satisfied that
the loss is directly related to normal Food Services operations, he may
direct that the loss be charged to the Food Services account.
ACCOUNTING RECORDS
6. For each Food Services facility in operation, accounts, as shown
in Chapter 13, shall be maintained in the accounting records of the
principal mess or entity with which it is affiliated.
7. The revenue and expense accounts shall be closed-out at the end of
each fiscal year and the net income or loss shall be closed to the NPF
Food Services account of the mess or entity. This account shall be shown
on the Balance Sheet as indicated in Chapter 14. The Income Statement
must also be in the format indicated in Chapter 14.
CONTROL OF REVENUE
8. Revenue accruing from food services activities shall be controlled
and accounted for as follows:
a. Meals Sales. Sales will be controlled by serially numbered
tickets obtained from the NPFAO. The serial numbers of
tickets issued and the signature of the person receiving the
tickets shall be maintained by the NPFAO. Each time
responsibility for sale of tickets changes, or not less
frequently than twice each month, the unsold tickets shall
be returned to the NPFAO who shall record in the register
the last serial number(s) of tickets sold and verify the
proceeds. Proceeds shall be credited to revenue. Where the
entity's bar cash register is capable of issuing dated cash
register receipts through a separate key on the register and
can issue daily control totals, the cash register can be
used as the revenue control in lieu of the ticket system.
b. Extra Messing Assessments (where applicable). These shall be
credited to the appropriate revenue account and shown
separately on the Income Statement.
c. Specific Appropriations from the general account for food
services. These shall be journalized as a credit to a
revenue account. The amount of the appropriation shall be
shown separately on the food services statement.
d. NPF Function Revenue. The B Food Svcs O shall prepare a
listing of all food and supplies provided for each special
function or catering commitment and obtain the signature of
an appropriate person in acknowledgement of the food and
services. The requisitioning organization shall bear the
full cost of the food, supplies, wages and employee benefits
involved. Expense items shall be priced to ensure that no
costs accrue to the Food Services account. The completed
listing and covering form CF 603 shall be attached to the
applicable Entertainment Recapitulation Voucher and
forwarded to the NPFAO (see Chapter 38). The NPFAO shall
charge the total cost to the requisitioning organization and
credit the appropriate Food Services revenue account.
e. Ration Cash Allowance (RCA). This is a monetary supplement
to Ration Scale RS 1, and shall be accounted for as revenue:
(1) The B Food Svcs O shall:
(a) Obtain from the officer responsible for
maintenance of ration entitlement accounting
records, a certificate recording the current
month's ration strength, and compute thereon the
value of RCA;
(b) Prepare form CF 52, General Allowance Claim, in
triplicate, indicating the Base/ Station Fund as
payee, bearing the following certification:
Amount
Claimed_____________
Certified that this claim does not exceed the RCA
entitlement nor the cost of food purchased and received in
the month for which this claim is made, and that invoices
equal to or exceeding this total have been processed for
payment.
__________________
B Food Svcs O
(c) Pass the completed claim to the NPFAO;
(2) The NPFAO shall prepare the necessary journal vouchers
to credit the amount claimed to appropriate messes and
institutes; and
(3) Forward the claim to the Accounting Officer for
payment.
NOTE
RCA shall be shown as a separate revenue item on the Income
Statement.
PURCHASING
9. The B Food Svcs O shall be purchasing officer for food and
miscellaneous nonfood requirements for all mess kitchens at a base.
Purchases shall be made by using forms CF 601, Mess and Institute
Purchase Order and Receipt, obtained from NPFAO. When placing orders the
B Food Svcs O shall:
a. Prepare and sign forms CF 601 in triplicate and endorse all
copies:
"Charge to CFB ______________, _____________(applicable
mess) Food Services Account. Deliver to _________________
(applicable mess). Invoice in triplicate, one copy to be
included with the shipment"; and
b. Forward the original to the supplier and pass the duplicate
and triplicate copies to the NCM i/c food services of the
kitchen concerned.
10. On receipt of the commodities, the B Food Svcs O shall:
a. Check the items received against the duplicate copy of the
form CF 601 and the advance copy of the invoice included
with the shipment;
b. Complete the last three columns of the duplicate copy of the
form CF 601 and sign in the space provided on each copy of
the form;
c. Record the expenditures in the Record of Daily Revenue and
Expenditure and pass the completed duplicate copy of the
form CF 601 with the advance copy of the invoice to the B
Food Svcs O for transmission to the NPFAO; and
d. Retain the triplicate for food services records.
STANDING ORDERS
11. When, because of the number of deliveries involved, the use of
standing orders is considered warranted, the procedures detailed in
paragraphs 9 and 10 shall be modified as follows:
a. The endorsement on forms CF 601 shall include "as required
by _________________ (applicable kitchen) during the month
of ____________ 19 ___;
b. The duplicate copy of form CF 601 shall be retained by the
B Food Svcs O who shall enter the total of the invoice on
the form CF 601 as deliveries are received, sign the invoice
as having received the goods;
c. When all supplies for the month have been received, pass the
duplicate copy of form CF 601 through the B Food Svcs O to
the NPFAO; and
d. Retain the triplicate copy of form CF 601 for food services
records.
ACCOUNTING
12. On receipt of the invoices from suppliers during the month, the
NPFAO shall:
a. Match the invoices with the applicable duplicate of forms CF
601; and
b. Retain for payment action.
13. On receipt of the advance copy of the invoices covering purchases
made in accordance with paragraph 11, the NPFAO shall:
a. Compare the advance copies with the invoices received direct
from the supplier; and
b. Attach, the advance copy to the duplicate copy of the
invoice for payment action.
CONTROL OF EXPENDITURES
14. The BComd shall ensure that sufficient control is exercised over
food services revenue and expenditures (ie, the account is self-
supporting and that revenue is not excessive in relation to
expenditures). In this regard, the B Food Svcs O shall:
a. From the Rations Entitlement Advice Voucher, received in
accordance with CFAO 36-21, calculate the approximate
monthly RCA for each kitchen from day to day;
b. Regularly check the information in a. (together with known
and contemplated revenue from NPF sources) to expenditures;
c. Maintain a record of revenue and expenditures;
d. Ensure that stock on hand is maintained at a reasonable
level; and
e. Ensure that in sorting food and supplies in the storerooms,
all possible care is taken to separate public rations from
those purchased in accordance with this order.
STOCKTAKING
15. In each kitchen, a stocktaking of NPF food service commodities on
hand shall be conducted at the month end. The stocktaking shall be used
to reconcile the food services account each month and in the preparation
of food services account statements as applicable.
