NAVSUP Form 338

1. NAVSUP Form 338 - CS1(SS) Foster

2. Learning Objectives • Discuss the purpose of the 338 • Explain the different sections and their uses • Discuss the required procedures for completion of the 338

3. NAVSUP Form 338

4. NAVSUP Form 338 • Noun name is General Mess Control Record • A running “check & balance” of GM financials • Records of all financials based on money allowed from RIK, meals sold for credit and money expended via food cost • Also tracks how the menu is doing overall by recording how far above/below are allowed monetary allowance the GM is at all times

5. Meals Sold for Cash

6. Meals Sold for Cash • Headcounts from 1292 are recorded along with the daily monetary total of meals sold (BDFA) plus surcharges (if applicable) • GM Cashier collects cash from patrons and deposits at the conclusion of the meal • Totals on 338 are for the entire day (all meals) • The BDFA is divided between Breakfast, Lunch and Dinner on a 20%, 40%, 40% basis. • Midnight Meals do not have a monetary allowance.

7. Rations-in-Kind (RIK)

8. Rations-in-Kind (RIK) • Persons entitled to RIK: Active Duty Navy not on COMRATS. Generally determined by type of meal pass (1105) or CAC card (automated shore facilities) • RIK patrons are given a month food allowance (BAS) which is deducted from their pay • The XO/Personnel Officer gives the allowed number to the LCS, which gives you your monetary allowace (Allowed x [BDFA + Special & Supp. Allowances])

9. Ration Credit (RIK/Cash Sales)

10. Ration Credit (RIK/Cash Sales) • Based on the cost of the food expended in a full day’s service, the Ration Credit is how much it costs to feed one patron for an entire day (all meals) • This number is not the allowed (BDFA+Allowances) but the actual • This varies day to day based on the cost of that days menu and the watch standers ability to control food usage (waste)

11. Monetary Allowance • This is the amount of money NAVSUP allocates based on the number of patrons a GM serves • This is determined by the number of patrons that are ALLOWED (allowance) • The number is usually the sailing list, which is provided by the XO/Personnel Officer and is multiplied by the BDFA + Allowances • This number accumulates over time in the “cumulative” column

12. Food Cost – Over/Under Issue

13. Food Cost • Cost of food served during a full day (all meals) • This is the number that is affected by the watches ability to control usage (waste) • This number accumulates over time in the “cumulative” column

14. Over/Under Issue • This number is the Monetary Allowance – Food Cost. • This is a great tool for gauging whether your menu overall, or specific menu days are too cheap/expensive • This is the number that must be as close to 0 as possible at the end of the fiscal year (Sept. 30th)

15. Signature Page • There are 3 required signatures on the 338 at the end of the report. The first is the Record’s Keeper, who generates the report. the LCS then signs that they have reviewed the report. The FSO signs the last block.

16. Summary • The NAVSUP Form 338 is the balancing of the GM check book during an accounting period • It is the form used to track GM financials as an accounting period unfolds • It also helps evaluate the fiscal soundness of your menu • Keeping accurate records in all respects affects this form severely; and others, so take care to always be precise!

17. Questions?

18. Questions?