SUBCOURSE

EDITION

QM6139

CONDUCT INVENTORIES AND MAINTAIN DINING FACILITY FILES

CONDUCT INVENTORIES AND MAINTAIN DINING FACILITY FILES Subcourse Number QM6139 EDITION A United States Army Combined Arms Support Command Fort Lee, Virginia 23801-1809 5 Credit Hours Edition Date: December 1992

OVERVIEW This subcourse is designed to teach you how to conduct inventories and maintain dining facility files. You will learn how to both conduct and how to process inventory records. You will also learn how to maintain dining facility files and accounting records using The Modern Army Recordkeeping System (MARKS). There are no prerequisites for this subcourse. This subcourse reflects the doctrine which was current at the time it was prepared. In your own work situation, always refer to the latest publications. The words "he," "him," "his," and "men," when used in this publication, represent both the masculine and feminine genders unless otherwise stated. TERMINAL LEARNING OBJECTIVE TASK: You will be able to conduct inventories to provide an accurate record of the subsistence items on hand. You will also be able to perform the procedures required to maintain dining facility files on a fiscal year basis. You will have access to information from AR 30-1 and AR 25-400-2. You will conduct inventories and maintain dining facility files in accordance with AR 30-1) and AR 25400-2.

CONDITIONS: STANDARD:

QM6139

TABLE OF CONTENTS Section Subcourse Overview .............................................. Lesson: Conduct Inventories and Maintain Dining Facility Files ............................... Part A: Conduct Inventories and Process Inventory Records ........................... Part B: Maintain Dining Facility Files and Accounting Records ...................... Practice Exercise ................................... Answer Key and Feedback .............................. Page i 1 2 16 28 36

The passing score for this subcourse is 70%.

ii

QM6139

LESSON CONDUCT INVENTORIES AND MAINTAIN DINING FACILITY FILES MOS Manual Task: 101-524-3159 101-524-3160 OVERVIEW TASK DESCRIPTION: In this lesson you will learn how to conduct and process inventories and how to maintain dining facility files and accounting records. TASKS: CONDITIONS: STANDARD: REFERENCES: Perform the procedures to conduct inventories and the procedures required to maintain dining facility files. You will be given access to information from AR 30-1 and AR 25-400-2. Conducting inventories and maintaining dining facility files will be in accordance with AR 30-1, and AR 25-400-2. The material contained in this lesson was derived from the following publications: AR 30-1 AR 25-400-2 INTRODUCTION One of the most critical tasks you will perform is to control the amounts of subsistence in your dining facility efficiently. To accomplish this, you will need to conduct a monthly inventory. When you complete this lesson, you will be able to conduct and process inventories at the times specified in AR 30-1 providing an accurate record of subsistence items on hand. Maintaining dining facility files to provide accurate records represents still another important responsibility for you. When you complete this lesson, you will be able to maintain the files for your dining facility on a fiscal year basis.

QM6139

PART A - CONDUCT INVENTORIES AND PROCESS INVENTORY RECORDS 1. Schedule.

You are responsible for conducting a physical inventory of all on-hand subsistence (except open containers, operational rations, and cooked leftovers) on the last day of each accounting month. Schedule a specific time to conduct the inventory, and make sure it does not interfere with food preparation operations. When your dining facility is scheduled for closure before the end of the accounting month (for a break in the training cycle or an extended holiday period), conduct the end-of-theaccounting-month inventory on the dining facility's last operational day. In addition, at the end of each fiscal year, the installation commander designates an individual to verify the year-end physical inventory of all subsistence on hand per the procedures discussed in this course. He verifies the year-end inventory procedures used by the food service sergeant (FSS) and the mathematical accuracy of the inventory in each operational dining facility on the installation. The designated individual is present during the inventory process and is responsible for verifying the quantities of all sensitive and high dollar subsistence items as recorded on DA Form 3234-R (Inventory Record) and DA Form 3234-1R (Monthly Inventory Recap) sheet for DA Form 3234-R. The DA Form 3234-R must be extended before completion of the DA Form 3234-1-R. The food service officer (FSO) verifies the mathematical accuracy and signs DA Form 3234-1-R within two working days after the inventory is taken. The value of the net verified inventory is posted at the beginning inventory on DA Form 3980-R (Dining Facility Account Card) for the following month. Within two working days after the final reconciliation of the dining facility account card, forward a copy of DA Form 3234-R and DA Form 32341-R to the responsible food advisor for review and appropriate action. 2. Purpose of the Inventory.

The purpose of the monthly inventory is to-o o o Assist the FSS in rotating stocks to reduce spoilage, deterioration, or misappropriation of subsistence. Assist in requisitioning only those items required to meet menu requirements. Assist in identifying items that are excess to requirements and should be integrated into the menu or returned the Troop Issue Subsistence Activity (TISA).

QM6139

o 3.

Alert food service advisory personnel and commanders as to the efficiency of the operation.

Prepare DA Form 3234-R.

This paragraph provides detailed instructions on what to record in each block on DA Form 3234-R. a. Fill out the Heading. The heading consists of the Organization, Page Number, No of Pages, Month, and Year sections of DA Form 3234-R. The subparagraphs below discuss what to put in each section of the heading portion. Refer to Figure 1 for an example of a completed heading.

Figure 1.

DA Form 3234-R Heading.

(1) Page No. Beginning with number 1, number each page used to list all items in the inventory. (2) Form 3234-R. No of Pages. Enter the total number of pages of the DA

(3) Organization. Enter the full unit designation to include the installation and zip code. (4) Month. inventory record. (5) Year. Enter the accounting month covered by this Enter the current calendar year.

b. List the Items Inventoried, Prices, and Quantity-. Perform an inventory of all subsistence on hand at the end of the month after the ingredients for the dinner meal for the last day of the month have been issued regardless of whether subsistence was purchased for the current or subsequent month's consumption. The only items that are excluded from the inventory are operational rations (meals, ready-to-eat (MRE)), open containers (except sensitive and high dollar items) for kitchen use, box lunch ingredients, and cooked, prepared leftovers. Record the results of this inventory on DA Form 3234-R.

QM6139

(1) Food Items and Units. List food items that are normally carried in the inventory by groups. For example, sugar and coffee can be grouped under condiments and bakery products can be grouped together. Enter the unit of issue for each item. For example, you have four 10 lb. bags of refined sugar. The unit of issue for this item is 10 lbs. Figure 2 shows a sample of a completed items and unit column on DA Form 3234-R.

Figure 2.

Item and Unit Columns of DA Form 3234-R.

(2) Unit Price and Quantity. Enter the cost at the current month's price regardless of the cost at the time of original purchase. Record in ink the quantity of items inventoried. Figure 3 shows the unit price and quantity column of the Inventory Record.

QM6139

Figure 3.

Unit Price and Quantity Columns of DA Form 3234-R.

QM6139

c.

Complete the Appropriate Computations.

(1) Value. The unit price multiplied by the quantity will equal the value of the inventoried item. Refer to Figure 4 for a sample of a completed value column on DA Form 3234-R. (2) Sheet Total. Sheet total means the cumulative dollar value of all items appearing on that sheet. The sheet total is derived by adding all the figures in the value column. Transfer this total to DA Form 3234-1-R. Figure 5 is an illustration of a completed bottom portion of the Inventory Record. Figure 6 is a completed DA Form 3234-R. d. Enter the Total Number of Pages. The last box that you fill out is the total number of pages you have used to record the inventory. Do not forget to enter the date that you completed the inventory. After completing DA Form 3234-R, ensure that the designated individual reviews your work and then signs it if everything is in order. 4. Prepare Monthly Inventory Recap Sheet (DA Form 3234-1-R)

Use DA Form 3234-1-R to summarize the dollar value of perishable and semiperishable subsistence items that you inventoried on the last day of the accounting period. Complete DA Form 3234-1-R and have it signed by the FSS and verified by the FSO or designated individual for the year-end inventory. a. Date. Form 3234-R. Enter the date the inventory was taken as recorded on DA

b. Page of Pages. Record the total number of pages used to conduct the end-of-the-month inventory and precede that number with "of". When additional sheets are needed, use an additional sheet as a continuation sheet. Refer to Figure 7 for a sample of a completed Page of Pages column. c. Perishables. Enter the total dollar value of perishable subsistence from each DA Form 3234-R page used in the inventory. See Figure 8 for an example of a completed Perishables column.

QM6139

Figure 4.

Value Column of DA Form 3234-R.

QM6139

Figure 5.

Bottom Portion of DA Form 3234-R.

d. Semiperishables. Indicate the total dollar value of semiperishable subsistence from each DA Form 3234-R page used for the inventory in this section. Figure 9 is an illustration of a completed Semiperishables column of DA Form 3234-1-R. e. Total. Enter the dollar value of each line by adding the totals of perishable and semiperishable (if applicable) items. Refer to Figure 10 for a detailed look at the Total column. f. Totals. Record the total dollar value of each column (perishable, semiperishable, and total) in this section. See Figure 11. g. Grand Total. Enter the total dollar value of all sheets used in the inventory. Figure 12 is an illustration of the bottom part of DA Form 3234-1-R. h. Remarks. Use this box to compute the net verified inventory value before submitting to the FSS for his signature. To compute the net verified inventory value, subtract the total dollar value of the first issue for the succeeding month (this dollar value is the subsistence on hand during the inventory process which has not been charged to the dining facility account for the accounting period the inventory is addressing) from the Grand Total. Use the answer as the official end of the month inventory and to represent the total dollar value of subsistence in excess of programmed menu requirements.

QM6139

Figure 6.

Completed DA Form 3234-R. 9 QM6139

Figure 7.

Page of Pages Column, DA Form 3234-1-R.

10

QM6139

Figure 8.

Perishables Column, DA Form 3234-1-R.

11

QM6139

Figure 9.

Semiperishables Column, DA Form 3234-1-R.

12

QM6139

Figure 10.

Total Column, DA Form 3234-1-R.

13

QM6139

Figure 11.

All Columns and Totals Row, DA Form 3234-1-R.

Figure 12.

Bottom Half of DA Form 3234-1-R.

i. FSS Signature. After you complete the form, make sure that the FSS reviews it and signs it for approval. j. FSO/Designated Individual Signature. After checking with the FSS, bring DA Form 3234-R to the FSO or designated individual. The FSO or designated individual enters his signature after verifying all entries transferred from DA Form 3234-R to the perishable and semiperishable columns are correct. He also confirms that all mathematical computations (column totals and grand total) are accurate and the entries in the Remarks section. Refer to Figure 13 to see the whole DA Form 3234-1-R.

14

QM6139

Figure 13.

Completed DA Form 3234-R-1. 15 QM6139

PART B - MAINTAIN DINING FACILITY FILES AND ACCOUNTING RECORDS 1. The Modern Army Recordkeeping System (MARKS).

For the past two decades, Army records maintenance and disposition procedures have been governed by The Army Functional Files System (TAFFS). Users of this system found fault in the following areas: o There was no general correspondence category for records which relate to a major functional area, but which cannot logically be identified with any of the specific file numbers within that area. By using an arbitrary system of file numbers which bears no relationship to the numbering schemes already in existence (for administrative publications, blank forms, and so forth), TAFFS required the user to learn and correlate a different numbering system. Also, under TAFFS, it became impractical to put the file number on a document at the time of its creation because it could be functionally identified under different numbers in different offices.

Because of these drawbacks, the Modern Army Recordkeeping System (MARKS) was established. The two major problems of the TAFFS were eliminated. A general correspondence category was created specifically for the MARKS. Its objective is to categorize documents relating to a major subjective area, but which cannot logically be identified with any of the specific file numbers. The method of numbering files was also redesigned to make it a less tedious task. This new scheme is more efficient and allows for systematic identification, maintenance, retirement, and destruction of Army information. a. Commonly Used File Numbers. Prepare a list of file numbers used in your office. The list should show the records that your office maintains and is an aid for filing and retrieving records. A suggested format for the list is provided in Figure 14. The list must contain the following information: o o The MARKS number for each record series maintained in the office. The title of each MARKS number on the list and, when needed for clarity, a brief description of the actual documents included under that number.

16

QM6139

Figure 14.

Sample List of File Numbers.

17

QM6139

The list may also contain the following information: o The system notice number for records subject to The Privacy Act (5 United States Code 552a). This readily identifies records subject to the Act and promotes awareness of the need to protect personal information in those record series. The system notice number is found directly above the description for those file numbers that are Armywide systems of records. Identification of records that are in other than paper form (microforms and magnetic media). If production of microforms is involved and the microform serves as the record copy in place of other media, the micrographics system number assigned to the approved system is entered.

Keep the list current by making changes as file numbers are added or deleted. The Records Manager Officer (RMO) reviews each list or change and approves the implementation of those that accurately identify the records of the office concerned. The RMO gives his approval by signing or initialing, and he keeps a copy of all approved lists. These retained copies are used by the RMO to-o o Prepare for records management program evaluations. Identify records to be transferred to the records holding area (RHA) or retired into the Federal Records Center (FRC) System. Identify the records that are in other than paper form.

b. Role of the Records Manager. If you cannot identify a record by reference to Appendix B of AR 25-400-2, bring it to the attention of the records manager. The records manager-o Determines what directive prescribes the creation, maintenance, and use of the record.

18

QM6139

Establishes file numbers (and alpha suffixes) based on the number of the prescribing directive and the general format in Appendix B of AR 25-400-2, and furnishes it to the one requesting for interim use pending eventual publication in this regulation or its successor. The disposition instruction will read: Retain in CFA until disposition instructions are published in AR 25-400-2.

c.

Your Responsibilities.

(1) Survey Records. You are in charge of maintaining records. If you spot errors or deficiencies in the records, bring them to the attention of the RMO. After the RMO corrects the mistakes, carry out his recommendations. (2) Ensure Personnel Using MARKS are Properly Trained. If a new man comes to work in your dining facility, train him in the MARKS procedures. You must also make sure that existing personnel are knowledgeable on the system. If not, give them refresher training. 2. Filing Procedures.

Check records received for filing to be sure that they are complete and to eliminate unnecessary material. If a record is incomplete, take the actions necessary to get the missing documents or information. a. Labeling the Files. Label all file folders and record containers. Proper labeling is essential for accurate filing, retrieval, and disposition of records. Type or print labels so they are easy to read. For the title of a file label, you can use any abbreviation that the file custodian will understand. However, for disposition instructions, use only the abbreviations listed in the glossary of AR 25400-2. A sample label is shown in Figure 15.

Figure 15.

Sample Label.

19

QM6139

When written exceptions to disposition instructions have been granted, cite the document authorizing the exception on the label. (1) Number markings. Each file number should correspond to the directive for its creation, maintenance, and use. File records by their numbers and title. For memorandums, endorsements, and comments, enter the file number on the document at the time it is created. For other types of records, the file number may, at the filer's discretion, be placed on the record at the time it is created or it may be marked with the file number at the time of filing. Do not place the file number on nonmilitary correspondence until the time of filing. If a record is self-identifying for filing purposes (reference copies of publications), you do not need to mark the file number on it. (2) Location. Mark the file in the right-hand margin of paper records. For other type records, like microfiche, mark the file number on the envelope in which the fiche are stored. If they are not stored in envelopes, other methods are authorized provided that the number is easily identifiable. (3) Basic Dining Facility Files. This paragraph is a discussion of files that you will maintain as first cook. (a) 30, Food Program. These are general food program files and include items concerning commodities, resources, and services used; facilities operated (including commissaries); and functions performed in the supply and service of food. o General correspondence relating to the food program which cannot logically be filed with the detailed records listed below are filed here. Destroy after two years. File documents relating to the food program that you receive for information only, and require no action. Destroy them when you no longer need them for current operations.

(b) 30-1a, Cash Receipt Files. These are receipts for cash and documents reflecting collections. Included are cash meal payment sheets, cash collection vouchers, cash register tapes, memorandum book

20

QM6139

for recording cash register clearings, control of cash meal payment books, documents pertaining to purchase, billing, and payment of catered meals or unprepared subsistence, reports of investigation in accordance with AR 156 (Procedures for Investigating Officers and Boards of Officers) for missing cash or cash meal payment sheets, meal payment through payroll deduction, and similar information. Destroy these files after two years. Maintain these files on a fiscal year basis. (c) 30-lb, Menu Files. These files contain copies of the Master Menu, cyclic menus, special menus, and proceedings of menu boards. Destroy these files when superseded. (d) 30-1c, Dining Facility Account Review Files. Documents relating to the review of facility operations, inspections, contractor performance evaluations, and reports on unsatisfactory equipment can be found in these files. Included are reports, summary of account status review, quality deficiency (SF 368) and equipment improvement reports (QDRs and EIRs), and related information on findings and recommendations. Destroy these files after one year. (e) 30-1d, Dining Facility Operations Files. These documents pertain to operating the dining facility. Included are cooks' worksheets (production schedule), cooks' status reports, signature headcount sheets, and inventory and similar information. Not included are meal card management records. Maintain these files on a fiscal year basis. The active Army file that is destroyed after six months. Reserve component files are destroyed after one year. (f) 30-1i, Military Food Establishment Report Files. Information relating to the sanitary inspection of military facilities engaged in processing, handling, serving, storing, and reselling subsistence items. Included are sanitary inspection reports, health examination of individuals, correspondence with facility managers and supervisors or commanders relating to inspection reports, and similar information. Destroy these files after one year. (g) 30-16a, Unsatisfactory Subsistence Files. These are documents for reporting subsistence which are discovered to be unsatisfactory for their intended use. Included are DA Form 1608-R, Unsatisfactory Material Report, or similar forms; coordination with veterinarians and TISA, letters or other narrative reports, and similar information. Destroy after one year. (h) 310-2c, Housekeeping Instructions. File memoranda or instructions dealing with internal administrative procedures. (This file number does not apply to instructions issued on an agency-, command-,

21

QM6139

command headquarters-, installation-, or activity-wide basis. Also, this file number does not apply to instructions concerning mission functions.) Destroy when superseded or obsolete. (i) 310-2d, Policy and Precedents. These folders contain extra copies of policy or precedent documents for future and continuing action. Normally, these files are maintained at the operating level. Included are standing operating procedures, statements of policy or procedure, examples of typical cases, and other documents duplicated in office files. Destroy each document when superseded or obsolete. Destroy entire file on discontinuance of organizational element to which it relates. (j) 310-2e, Reference Publications. Publications from any Army element, other government agencies, and nongovernmental organizations kept for reference in an office. Destroy when superseded, obsolete, or no longer needed for reference purposes. Return accountable publications to supply channels. (k) 710-2m, Receipting Authority Files. These files contain DA Forms 1687 (Notice of Delegation of Authority-Receipt for Supplies) or comparable forms or documents identifying individuals authorized to draw or sign for supplies from a supply support activity (SSA) or Self-Service Supply Center (SSSC). Destroy these files upon preparation of new authorization. b. File Arrangement. File folders are arranged numerically by file number. Normally, dining facility files are filed chronologically within the folders. They can also be arranged by any one of the systems discussed below. (1) Date Arrangement. Use this arrangement only for material within folders. When using this type of arrangement, file chronologically. (2) Simple Number Arrangement. Papers are arranged in simple numerical sequence. Records that are filed by unit designation are suited to this arrangement. (3) Alphabetical Arrangement. The two basic methods of arranging records alphabetically are as follows: (a) Subject. Under this method, use subject titles and arrange alphabetically. For example, subdivide Organizational History Files into Assumption of Command, Ceremonies, Honors, Lineage, and Newspaper Clippings. (b) Name. places, or organizations. Records are arranged by the name of persons, This arrangement is principally used in 22 QM6139

organizing personnel-type records. arrangement method: o

The following are examples of the name

Personal Names. File by surname, then by first name and middle initial. Example: BROWN, Robert J.; DOE, John L. Place Names. File first by the name of the larger place, then by specific location. Example: ALABAMA, Montgomery; COLORADO, Estes Park; UTAH, Provo. Organization Names. File first by general name (such as arsenal, battalion, or depot), then file by specific name. Example: ARSENAL, Watervliet; DEPOT, Red River; MILITARY OCEAN TERMINAL, Bayonne. (Files maintained and retrieved by personal identifier must have a privacy act statement.)

c.

Managing Individual Files.

(1) Fastening Files Together. Staple papers relating to an action or case. If the volume is too great for stapling, other fasteners may be used. Fastening methods for documents other than paper differ depending upon the medium. For example, multiple microfiche documenting a single case or action would normally be put into a single microfiche envelope. (2) Dummy folders. When there are several folders within one MARKS number, you may use a dummy folder (see Figure 16) which contains the full label entries. Tape the folder shut so that no documents can be filed in it. Subsequent folder labels need only show the file number, folder contents, and where appropriate, the year of accumulation. Prepare file guides so that you can use these to divide files and to identify subdivisions so that particular records can be easily filed or retrieved. If it is convenient to do so, the guide may be used as a dummy folder. Use folders to keep related records together, to assist in retrieval of records by the label identification, and to protect the records. (3) Expanding a File. A file consisting of one folder may require additional folders during the course of the year, before the file is cut off. When the material in any folder reaches capacity, prepare a second folder and make a notation on each folder to indicate the dividing point as illustrated in Figure 17.

23

QM6139

Figure 16.

Sample Dummy Folder.

Figure 17.

Sample Expanded File. 24 QM6139

3.

Retention Periods and Records Disposition.

This paragraph provides descriptions and instructions for retention and disposing of records created and maintained by Army organizations. When the term office is used, it refers to any place where records are created, maintained, or used. This may be a formal office, a supply room, a dining facility, a command post in the field, or any other entity. a. Standard Procedures. There are three basic types of disposition instructions in MARKS. They are straight time disposition, straight event disposition, and a combination time-event disposition. (1) Straight Time Disposition. With a straight time disposition, a record is cut off at the end of the year, held for the specified period, and then destroyed. Cut off all such records which accumulate during the course of the year at the end of the year, and then the specified retention period begins. As an example, the disposition instruction for file number 600-200b, Promotion Eligibility Rosters, is "Destroy after two years." For the year 1987, the file would be cut off on 31 December 1987, held for two years, and destroyed in January 1990. The disposition on the file label would then read: "COFF 31 Dec 87, DEST Jan 90. (2) Straight Event Disposition. With a straight event disposition, destroy the records upon or immediately after the occurrence of the specified event. There is no waiting period, as with the time disposition. As an example, the disposition instruction for file number 710-2c, Hand Receipts is "Destroy on return or other complete accounting for item." When the item is returned, simply remove the receipt from the file and destroy it. The disposition on the file label would read, "DEST on return or other complete acctg for item." (3) Combination Time-Event Disposition. This type of disposition requires that the record be disposed of a certain period of time after an event takes place. The event is the "trigger" that causes the record to become inactive. The record is then cut off at the end of the year, held for the specified time period, then disposed of. As an example, the disposition instruction for file number 60-10a, Casualty Case Files, is "Destroy 1 year after close of case." The record would remain in an active file until the case is complete; at that time, it would move from the active to the inactive file. The entire inactive file would be cut off at the end of the year, held for two years, then destroyed. The active label file would read, "ACTIVE. PIF on completion of case." The disposition on the inactive label would read, "INACTIVE. COFF 31 Dec 87, DEST Jan 90."

25

QM6139

These combination time-event dispositions call for the creation of two folders -ACTIVE and INACTIVE. The ACTIVE folder does not show a year of accumulation because it contains (in the example given above) all casualty case records that have not yet been completed, some of which may be in process for several years. Once a case is completed, it is moved to the INACTIVE folder, which does show a year of accumulation because it contains all cases that have been completed during a given year. Retain records related to matters involved in administrative or legal proceedings until the Staff Judge Advocate, the legal advisor, or a message from Headquarters, Department of the Army (HQDA) authorizes resumption of normal disposition. b. Series Disposition. Disposition of a record is determined by the cut-off and destroy dates listed on the file label. The series disposition is as follows: (1) Six-Month Files. These are files with six-month cutoff and destroy dates. Examples of this type of file are as follows: o o Dining Facility operations Files. Field Ration Requisition, Issue, and Delivery Files.

Establish cut-off periods for these files twice during the fiscal year. Hold records for six months in the current files area, then destroy. The first period is October through March. This file should read COFF 31 Mar 88 DEST Oct 88. The second period begins in April and ends in September. The file should read COFF 30 Sep 89, DEST Apr 90. (2) One Year Files. destroy dates. o o o These files have one-year cut-off and

Dining Facility Account Review Files. Military Food Establishment Reporting Files. Unsatisfactory Subsistence Files.

October through September files cutoff at the end of the fiscal year. Hold them for one year in the current files area, then destroy. The file should read COFF 30 Sep xx, DEST Oct xx. (3) Two Year Files. dates are as follows: Files with two-year cut-off and destroy

26

QM6139

o o

30, General Food Program Correspondence (Action Documents). 30-la, Cash Receipt Files.

October through September, cut off would be at the end of the fiscal year. Hold the records for two years in the current files area, then destroy. File should read COFF 30 Sep 89, DEST Oct 92. (4) As Superseded and As Needed Files. when superseded or when necessary. o o o 30-1b, Menu files. 310-2d, Policy and precedent files. 310-2e, Reference publication files. Destroy these files

27

QM6139

LESSON PRACTICE EXERCISE The following items will test your knowledge of the material covered in this lesson. There is only one correct answer for each item. When you have completed the exercise, check your answers with the answer key that follows. If you answered any item incorrectly, study again that part of the lesson which contains the portion involved. Situation: You are assigned to the dining facility for the United States Army Quartermaster Center and School, Fort Lee, Virginia. It is your responsibility to conduct and process the inventory. 1. When do you conduct the inventory? A. B. C. D. Each Monday prior to 0600 hours. Every third Friday after 2300 hours. The last day of each accounting month. The first day of each accounting month.

Situation: You have completed the inventory and have made a list of items you inventoried in your facility. The following is a partial list (for the purposes of this exercise) of items you noted as you conducted your inventory. Item 1. 2. 3. 4. 5. 6. 7. 8. 9. COFFEE, 3 LB CAN HAM, CANNED TURKEY, WHOLE BACON CHICKEN, WH RTC CARROTS, 1 LB CELLO POTATOES, (WHT) ONION, DRY (YELLOW) CELERY, STALK Quantity 12 LB 56 5 LB CN 104 LB 48 LB 112 LB 7 LB 8 LB 2 LB 5 LB Unit Price 1.75 7.85 .85 1.29 .57 .20 .25 .25 .65

You are now ready to fill in the Form 3234-R shown in Figure 18. Complete DA Form 3234-R using the information from this situation before you proceed to Question 2. Questions 2 through 10 pertain to this situation.

28

QM6139

Figure 18.

DA Form 3234-R. 29 QM6139

2.

You are entering the UNIT PRICE and find that the cost has changed since you purchased the item. Which cost do you enter? A. B. C. D. The The The The original cost of the item. cost for the current month. current cost less 5 percent. original cost plus 3 percent.

3.

What amount did you enter for ham in the VALUE column? A. B. C. D. $430.05. $439.60. $440.00. $441.50.

4.

What did you enter for turkey in the QTY column? A. B. C. D. 104. 108. 112. 129.

5.

What did you enter for bacon in the UNIT column? A. B. C. D. PKG. OZ. CN. LB.

6.

What amount did you enter for carrots in the VALUE column? A. B. C. D. $ .20. $1.00. $1.40. $1.45.

7.

What did you enter for potatoes in the QTY column? A. B. C. D. 2. 5. 7. 8.

8.

What did you enter for onions in the UNIT column? A. B. C. D. PKG. OZ. CN. LB. 30 QM6139

9.

What did you enter for celery in the VALUE column? A. B. C. D. $3.25. $3.50. $3.75. $4.00.

10.

What figure did you enter as the SHEET TOTAL? A. B. C. D. $660.31. $677.75. $681.91. $711.56.

Situation: You have completed the Inventory Record (DA Form 3234-R) for your dining facility at Fort Lee, Virginia. You use this information to complete the Monthly Inventory Recap Sheet (DA Form 3234-1-R) shown in Figure 19. Complete this DA Form before you proceed to Question 11. Questions 11 through 16 pertain to this recap.

31

QM6139

Figure 19.

DA Form 3234-1-R. 32 QM6139

11.

What date did you enter at the top of the page? A. B. C. D. The The The The date the verifying person signed DA Form 3234-R. date you completed the inventory. date the food advisor received DA Form 3234-R. first working day of the following month.

12.

What amount did you enter in the PERISHABLES column? A. B. C. D. $660.91. $672.89. $681.91. $702.38.

13.

What amount did you enter in the SEMIPERISHABLES column? A. B. C. D. $14.35. $17.60. $19.00. $21.00.

14.

What amount did you enter in the TOTAL column? A. B. C. D. $529.67. $593.41. $681.91. $702.91.

15.

What amount did you enter as the GRAND TOTAL? A. B. C. D. $521.72. $681.91. $702.95. $712.81. What do you enter as

16.

The "Dollar Value of First Issue" is $504.84. the "Net Verified Inventory Value"? A. B. C. D. $177.07. $210.04. $521.00. $681.91.

33

QM6139

17.

The old TAFFS system lacked a category for records that related to a major subject area, but did not fit in any specific file number for that area. MARKS contains which category to alleviate this problem? A. B. C. D. Reference and publications. General office files. Office organization files. General correspondence.

18.

You have a record that you cannot identify either on your list of file numbers or in the Records Disposition Standards. What is your next action? A. B. C. D. File it with anything similar in content. Create a special unidentified file. Define and request a new file number. Refer it to the records manager.

19.

You have a document to be filed, but you must first mark it with a file number. Where on the document do you place this number? A. B. C. D. Anywhere there is open space. At the bottom center margin. In the right-hand margin. In the left-hand margin.

Situation: One of your responsibilities as FSS is to file incoming documents for your dining facility. To do this efficiently, you become thoroughly familiar with the types of documents to be placed in each file. Questions 20 through 22 provide examples. 20. What records do you place in the 30, General Food Program Correspondence file? A. B. C. D. 21. Records for information only that require no action. Cash Meal Payment Plan Sheets. Summary of account status review sheets. Signature Headcount Sheets.

Which record do you place in the 30-1c Dining Facility Account Review files? A. B. C. D. Records for information only that require no action. Cash Meal Payment Plan Sheets. Equipment Improvement Reports. Signature Headcount Sheets.

34

QM6139

22.

You have a copy of an SF 368 (Quality Deficiency Report) which you must file. In which file do you place it? A. B. C. D. Field Ration Requisition Files. Food Establishment Report Files. Dining Facility Operations Files. Dining Facility Account Review Files

Figure 20. 23.

Sample File Label.

What is missing in the sample file label illustrated in Figure 20? A. B. C. D. File File File Year title. number. disposition. of accumulation.

24.

What are the only two COFF dates you would use in a six- month fiscal year file? A. B. C. D. 31 31 30 30 Jan Mar Apr Jun and and and and 30 30 30 30 Jun. Sep. Oct. Dec.

25.

Which is a six-month file? A. B. C. D. 30-1a, Cash Receipt Files. 310-2d, Policy and Precedent Files. 30-1d, Dining Facility Operations Files. 30-1i, Military Food Establishment Reporting Files.

35

QM6139

PRACTICE EXERCISE ANSWER KEY AND FEEDBACK Item 1. Correct Answer and Feedback C. The last day of each accounting month.

You conduct a physical inventory of all on hand subsistence on the last day of each accounting month. (Page 2, para 1) 2. B. The cost for the current month.

You enter the prices from the current accounting month's price list regardless of when the item was purchased. (Page 4, para 3b(2)) 3. B. $439.60.

Multiply the unit price ($7.85) by the quantity (56 5 1b cans). The answer is $439.60. (Page 6, para 3c(1)) 4. A. 104.

You should record in ink the quantity of items inventoried in the QTY column. Thus, you enter the quantity of Turkey, Whole, 104 in this case, in the QTY column. (Page 4, para 3b(2)) 5. D. LB.

You enter the unit of issue for each item in the UNIT column. The turkey is measured in pounds (LB). (Page 4, para 3b(1)) 6. C. $1.40. The

Multiply the unit price ($ .20) by the quantity (7 1b)). answer is $1.40. (Page 6, para 3c(1)) 7. D. 8.

According to the list, you have 8 lb of potatoes so you enter 8 in the QTY column. (Page 4, para 3b(2)) 8. D. LB.

The unit of issue for the onions is pounds so you enter lb in the UNIT column. (Page 4, para 3b(2))

36

QM6139

9.

A.

$3.25. The

Multiply the unit price ($ .65) by the quantity (5 1b). answer is $3.25. (Page 6, para 3c(1)) 10. C. $681.91.

Add all of the figures in the VALUE column for a total of $681.91. (Page 6, para 3c(2)) 11. B. The date you completed the inventory.

You enter the date the inventory was taken, as recorded in DA Form 3234-R. (Page 6, para 4a) 12. A. $660.91.

Enter $660.91, the total dollar value of perishable subsistence from DA Form 3234-R. (Page 6, para 4c) 13. D. $21.00.

Indicate the total dollar value of semiperishable items from DA Form 3234-R. (Page 8, para 4d) 14. C. $681.91.

You determine the TOTAL ($681.91) by adding the totals of the perishable and the semiperishable items. (Page 8, para 4e) 15. B. $681.91.

In this example the TOTAL and the GRAND TOTAL are the same since you only have one page in the inventory. Normally, you would probably have more. In this case, you add the total dollar value of all sheets used in the inventory. (Page 8, para 4g) 16. A. $177.07.

To compute the NET VERIFIED INVENTORY VALUE, you subtract the total dollar value for the first issue of the succeeding month from the GRAND TOTAL. In this case, you subtract $504.84 (DOLLAR VALUE OF FIRST ISSUE) from $681.91 (GRAND TOTAL) for an answer of $177.07. (Page 8, para 4h)

37

QM6139

17.

D.

General correspondence.

The general correspondence category was created specifically for the MARKS. Its objective is to categorize documents relating to a major subjective area, but which cannot logically be identified with any of the specific file numbers. (Page 16, para 1) 18. D. Refer it to the records manager.

If a record cannot be identified after referring to both your list of file numbers and the Records Disposition Standards, it should be referred to the records manager. He will then determine the appropriate directive and establish a new file number based on that directive. (Page 18, para lb) 19. C. The right-hand margin.

The file number will be marked in the right-hand margin of paper records to be filed unless the record is self-identifying for filing purposes. (Page 20, para 2a(2)) 20. A. Records for information only that require no action.

You place documents relating to the food program that are received for information only and on which no action is required in the 30 General Food Program Correspondence file. (Page 20, para 2a(3)(a)) 21. C. Equipment Improvement Reports.

Documents relating to the review of facility operations, inspections, contractor performance evaluations, and reports on unsatisfactory equipment can be found in these files. Included in this category is equipment improvement recommendations. (Page 21, para 2a(3)(d)) 22. D. Dining Facility Account Review Files.

Documents relating to the review of facility operations, inspections, contractor performance evaluations and reports on unsatisfactory equipment can be found in these files. The SF 368, Quality Deficiency Report is one of these records. (Page 21, para 2a(3)(d))

38

QM6139

23.

C.

File disposition.

This file label should be completed as follows: 30-1a Cash Receipt Files (95) COFF 30 SEP 95, DEST OCT 98 (Page 19, para 2a) 24. B. 31 Mar and 30 Sep.

Six-month files are cut off twice a year according to the fiscal year. 31 Mar is the end of the first six-month period and 30 Sep is the end of the second cut-off period. Therefore, these are the only two possibilities. (Page 26, para 3b(l)) 25. C. 30-1d, Dining Facility Operations Files.

30-1d, Dining Facility Operations Files is the six-month file. 30-1i Military Food Establishment Reporting Files is a one-year file. 30-1a, Cash Receipt Files is also a one-year file. 3102d, Policy and Precedent Files is to be destroyed when no longer needed for current operations. (Page 21, para 2a(3)(e))

39

QM6139