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Transcript of 1992 Us Army Conduct Inventories & Maintain Dining Facilities 42p
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SUBCOURSE EDITION
QM6139 A
CONDUCT INVENTORIES AND MAINTAIN
DINING FACILITY FILES
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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 learnhow 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 unlessotherwise 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.
CONDITIONS: You will have access to information from AR 30-1 and AR
25-400-2.
STANDARD: You will conduct inventories and maintain dining
facility files in accordance with AR 30-1) and AR 25-
400-2.
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TABLE OF CONTENTS
Section Page
Subcourse Overview .............................................. i
Lesson: Conduct Inventories and Maintain
Dining Facility Files ............................... 1
Part A: Conduct Inventories and Process
Inventory Records ........................... 2
Part B: Maintain Dining Facility Files
and Accounting Records ...................... 16
Practice Exercise ................................... 28
Answer Key and Feedback .............................. 36
The passing score for this subcourse is 70%.
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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: Perform the procedures to conduct inventories and the
procedures required to maintain dining facility files.
CONDITIONS: You will be given access to information from AR 30-1 and AR
25-400-2.
STANDARD: Conducting inventories and maintaining dining facility files
will be in accordance with AR 30-1, and AR 25-400-2.
REFERENCES: 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.
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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 withfood 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-the-
accounting-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 forverifying the quantities of all sensitive and high dollar subsistence
items as recorded on DA Form 3234-R (Inventory Record) and DA Form 3234-1-
R (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 3234-
1-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 Assist the FSS in rotating stocks to reduce spoilage,
deterioration, or misappropriation of subsistence.
o Assist in requisitioning only those items required to meet menurequirements.
o Assist in identifying items that are excess to requirements and
should be integrated into the menu or returned the Troop Issue
Subsistence Activity (TISA).
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o Alert food service advisory personnel and commanders as to the
efficiency of the operation.
3. 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) No of Pages. Enter the total number of pages of the DA
Form 3234-R.
(3) Organization. Enter the full unit designation to include
the installation and zip code.
(4) Month. Enter the accounting month covered by this
inventory record.
(5) Year. 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)), opencontainers (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.
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(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.
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Figure 3. Unit Price and Quantity Columns of DA Form 3234-R.
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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 DAForm 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. Enter the date the inventory was taken as recorded on DA
Form 3234-R.
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.
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Figure 4. Value Column of DA Form 3234-R.
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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.
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Figure 6. Completed DA Form 3234-R.
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Figure 7. Page of Pages Column, DA Form 3234-1-R.
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Figure 8. Perishables Column, DA Form 3234-1-R.
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Figure 9. Semiperishables Column, DA Form 3234-1-R.
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Figure 10. Total Column, DA Form 3234-1-R.
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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.
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Figure 13. Completed DA Form 3234-R-1.
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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.
o 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 itcould 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 The MARKS number for each record series maintained in the
office.
o The title of each MARKS number on the list and, when needed forclarity, a brief description of the actual documents included
under that number.
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Figure 14. Sample List of File Numbers.
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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.
o 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 orinitialing, and he keeps a copy of all approved lists. These retained
copies are used by the RMO to--
o Prepare for records management program evaluations.
o Identify records to be transferred to the records holding
area (RHA) or retired into the Federal Records Center (FRC)
System.
o 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.
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o 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 25-
400-2. A sample label is shown in Figure 15.
Figure 15. Sample Label.
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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'sdiscretion, 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 onthe 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.
o 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 forcash and documents reflecting collections. Included are cash meal payment
sheets, cash collection vouchers, cash register tapes, memorandum book
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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 15-
6 (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 theMaster 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-,
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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 inoffice 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 filescontain 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 andarrange alphabetically. For example, subdivide Organizational History
Files into Assumption of Command, Ceremonies, Honors, Lineage, and
Newspaper Clippings.
(b) Name. Records are arranged by the name of persons,
places, or organizations. This arrangement is principally used in
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organizing personnel-type records. The following are examples of the name
arrangement method:
o Personal Names. File by surname, then by first
name and middle initial. Example: BROWN, Robert
J.; DOE, John L.
o Place Names. File first by the name of the
larger place, then by specific location.Example: ALABAMA, Montgomery; COLORADO, Estes
Park; UTAH, Provo.
o 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.
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Figure 16. Sample Dummy Folder.
Figure 17. Sample Expanded File.
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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 dispositioninstructions 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. Thedisposition 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." Thedisposition on the inactive label would read, "INACTIVE. COFF 31 Dec 87,
DEST Jan 90."
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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 legalproceedings 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 Dining Facility operations Files.
o 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. These files have one-year cut-off and
destroy dates.
o Dining Facility Account Review Files.
o Military Food Establishment Reporting Files.
o 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. Files with two-year cut-off and destroy
dates are as follows:
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o 30, General Food Program Correspondence (Action
Documents).
o 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. Destroy these files
when superseded or when necessary.
o 30-1b, Menu files.
o 310-2d, Policy and precedent files.
o 310-2e, Reference publication files.
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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. Each Monday prior to 0600 hours.
B. Every third Friday after 2300 hours.
C. The last day of each accounting month.
D. 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 Quantity Unit Price
1. COFFEE, 3 LB CAN 12 LB 1.75
2. HAM, CANNED 56 5 LB CN 7.85
3. TURKEY, WHOLE 104 LB .85
4. BACON 48 LB 1.29
5. CHICKEN, WH RTC 112 LB .57
6. CARROTS, 1 LB CELLO 7 LB .20
7. POTATOES, (WHT) 8 LB .25
8. ONION, DRY (YELLOW) 2 LB .25
9. CELERY, STALK 5 LB .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.
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Figure 18. DA Form 3234-R.
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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. The original cost of the item.
B. The cost for the current month.
C. The current cost less 5 percent.
D. The original cost plus 3 percent.
3. What amount did you enter for ham in the VALUE column?
A. $430.05.
B. $439.60.
C. $440.00.
D. $441.50.
4. What did you enter for turkey in the QTY column?
A. 104.
B. 108.
C. 112.D. 129.
5. What did you enter for bacon in the UNIT column?
A. PKG.
B. OZ.
C. CN.
D. LB.
6. What amount did you enter for carrots in the VALUE column?
A. $ .20.
B. $1.00.
C. $1.40.
D. $1.45.
7. What did you enter for potatoes in the QTY column?
A. 2.
B. 5.
C. 7.
D. 8.
8. What did you enter for onions in the UNIT column?
A. PKG.
B. OZ.
C. CN.
D. LB.
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9. What did you enter for celery in the VALUE column?
A. $3.25.
B. $3.50.
C. $3.75.
D. $4.00.
10. What figure did you enter as the SHEET TOTAL?
A. $660.31.
B. $677.75.
C. $681.91.
D. $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.
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Figure 19. DA Form 3234-1-R.
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11. What date did you enter at the top of the page?
A. The date the verifying person signed DA Form 3234-R.
B. The date you completed the inventory.
C. The date the food advisor received DA Form 3234-R.
D. The first working day of the following month.
12. What amount did you enter in the PERISHABLES column?
A. $660.91.
B. $672.89.
C. $681.91.
D. $702.38.
13. What amount did you enter in the SEMIPERISHABLES column?
A. $14.35.
B. $17.60.
C. $19.00.
D. $21.00.
14. What amount did you enter in the TOTAL column?
A. $529.67.
B. $593.41.
C. $681.91.
D. $702.91.
15. What amount did you enter as the GRAND TOTAL?
A. $521.72.
B. $681.91.
C. $702.95.
D. $712.81.
16. The "Dollar Value of First Issue" is $504.84. What do you enter as
the "Net Verified Inventory Value"?
A. $177.07.
B. $210.04.
C. $521.00.
D. $681.91.
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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. Reference and publications.
B. General office files.
C. Office organization files.
D. 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. File it with anything similar in content.
B. Create a special unidentified file.
C. Define and request a new file number.
D. 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. Anywhere there is open space.
B. At the bottom center margin.
C. In the right-hand margin.
D. 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. Records for information only that require no action.
B. Cash Meal Payment Plan Sheets.
C. Summary of account status review sheets.
D. Signature Headcount Sheets.
21. Which record do you place in the 30-1c Dining Facility Account Review
files?
A. Records for information only that require no action.B. Cash Meal Payment Plan Sheets.
C. Equipment Improvement Reports.
D. Signature Headcount Sheets.
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22. You have a copy of an SF 368 (Quality Deficiency Report) which you
must file. In which file do you place it?
A. Field Ration Requisition Files.
B. Food Establishment Report Files.
C. Dining Facility Operations Files.
D. Dining Facility Account Review Files
Figure 20. Sample File Label.
23. What is missing in the sample file label illustrated in Figure 20?
A. File title.B. File number.
C. File disposition.
D. Year of accumulation.
24. What are the only two COFF dates you would use in a six- month fiscal
year file?
A. 31 Jan and 30 Jun.
B. 31 Mar and 30 Sep.
C. 30 Apr and 30 Oct.
D. 30 Jun and 30 Dec.
25. Which is a six-month file?
A. 30-1a, Cash Receipt Files.
B. 310-2d, Policy and Precedent Files.
C. 30-1d, Dining Facility Operations Files.
D. 30-1i, Military Food Establishment Reporting Files.
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PRACTICE EXERCISE
ANSWER KEY AND FEEDBACK
Item Correct Answer and Feedback
1. C. The last day of each accounting month.
You conduct a physical inventory of all on hand subsistence onthe 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. $1.40.
Multiply the unit price ($ .20) by the quantity (7 1b)). The
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))
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9. A. $3.25.
Multiply the unit price ($ .65) by the quantity (5 1b). The
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 ananswer of $177.07. (Page 8, para 4h)
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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 forfiling 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. (Page21, para 2a(3)(d))
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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. 310-
2d, Policy and Precedent Files is to be destroyed when no longerneeded for current operations. (Page 21, para 2a(3)(e))