Exhibit F AFMAN 34-240.pdf

BY ORDER OF THE SECRETARY

OF THE AIR FORCE

AIR FORCE MANUAL 34-240

19 APRIL 2019

Services

APPROPRIATED FUND (APF) FOOD

SERVICE PROGRAM MANAGEMENT

COMPLIANCE WITH THIS PUBLICATION IS MANDATORY

ACCESSIBILITY: Publications and forms are available on the e-Publishing website at www.e-Publishing.af.mil for downloading and ordering

RELEASABILITY: There are no reliability restrictions on this publication

OPR: AF/A1SO

Supersedes: AFMAN34-240, 2 May 2005;

AFI34-239, 14 August 2018

Certified by: SAF/MR

Pages: 73

This manual implements Department of Defense Instruction (DoDI) 1338.10, Department of

Defense Food Service Program, Department of Defense Manual (DoDM) 1338.10, DoD Food

Service Program, and Air Force Policy Directive (AFPD) 34-1, Air Force Services. It provides directive guidance and procedures on requisition, ordering, accounting, preparation and inventory of food in appropriated fund (APF) food facilities including dining facilities, flight kitchens, missile feeding, field feeding and on the essential station messing (ESM) program. It does not apply to hospital dining facilities. In collaboration with the Chief of Air Force Reserve (AF/RE) and the Director of the Air National Guard (NGB/CF), the Deputy Chief of Staff for Manpower, Personnel, and Services (AF/A1) develops personnel policy for Food Service Program

Management and Essential Station Messing that applies to all regular Air Force members, members of the Air Force Reserve Command and members of the Air National Guard. Ensure that all records created as a result of processes prescribed in this publication are maintained in accordance with Air Force Manual 33-363, and disposed of in accordance with the Air Force

Records Disposition Schedule in the Air Force Records Information Management System. Refer recommended changes and questions about this publication to the office of primary responsibility using Air Force Form 847, Recommendation for Change of Publication; route Air Force Forms

847 from the field through the appropriate functional chain of command. The authorities to waive wing/unit level requirements in this publication are identified with a Tier (“T-0, T-1, T-2, T-3”) number following the compliance statement. See Air Force Instruction (AFI) 33-360, Publications and Forms Management, for a description of the authorities associated with the Tier numbers.

Submit requests for waivers through the chain of command to the appropriate Tier waiver approval http://www.e-publishing.af.mil/

2 AFMAN34-240 19 APRIL 2019

authority, or alternately, to the Publication OPR for non-tiered compliance items. This reference to, or incorporation of, non-Federal entity names, logos, brands, industry standards and training regimes does not constitute actual or implied endorsement by the Department of Defense or the

US Air Force. This manual requires the collection and or maintenance of information protected by the Privacy Act of 1974 authorized by Title 10 United States Code (USC) Section 8013, Secretary of the Air Force, Title 37 USC Pay and Allowances of the Uniformed Services Chapter 7, Allowances Other than Travel and Transportation Allowances, § 402 Basic allowance for subsistence, and Executive Order 13478, Amendments to Executive Order 9397 Relating to

Federal Agency Use of Social Security Numbers.

SUMMARY OF CHANGES

This document has been revised completely and must be reviewed thoroughly. It incorporates Air

Force Instruction (AFI) 34-239 (which incorporated AFI 34-145, Essential Station Messing), reflects the standup of the Air Force Installation Command, adds Chapter 10 (Food Service

Uniforms), and references AFMAN 65-605, Volume 1, Budget Guidance and Technical

Procedures formerly known as AFI 65-601, Volume 1, Budget Guidance and Procedures.

Chapter 1— FOOD SERVICE PROGRAM MANAGEMENT 8

1.1. Objective

1.2. Guidance on Uses of Food Service, Dining Facilities and Essential Station

Messing Entitlements

1.3. Authorized Users

1.4. Emergency Situations

1.5. Support for Medical Facilities

1.6. Essential Station Messing

1.7. Mission Essential Beverages

1.8. Nutritional Standards:

1.9. Evaluating Food Service

1.10. Customer Feedback:

1.11. Revisions to Air Force Menu

1.12. Posting Menus

1.13. Menu Item Pricing

1.14. Computer Malfunction

1.15. Unannounced Spot-Check of Cashier

AFMAN34-240 19 APRIL 2019 3

1.16. Five-year Facility and Equipment Improvement Plan

1.17. Dining Facility Closures

1.18. Food Service Contracts

1.19. Food Service Uniforms:

Chapter 2— ROLES AND RESPONSIBILITIES 13

2.1. Headquarters Air Force Services Directorate (AF/A1S):

2.2. Air Force Installation and Mission Support Center (AFIMSC):

2.3. Air Force Services Activity (AFSVA):

2.4. AFSVA, Food and Beverage Operations Division (AFSVA/SVOF):

2.5. AFSVA, Financial Management and Comptroller (AFSVA/FM):

2.6. AFSVA, Installation Support Division (AFSVA/SVI):

2.7. Major Command (MAJCOM)/A1R (Includes Component MAJCOMS and

NAFs):

2.8. Installation Commander:

2.9. Force Support Squadron Commander (FSS/CC) or Director (FSS/CL):

2.10. Food Service Officer/Food Service Section Chief (FSO/FSSC):

2.11. Food Service Personnel:

Chapter 3— FOOD SERVICE ACCOUNTING 18

3.1. Overview

3.2. FSO:

3.3. DFAC Manager:

3.4. The Food Service Accountant:

3.5. Control of Funds and Signature Forms

3.6. Headcount Record

3.7. Receipt for Transfer of Cash and Vouchers

3.8. Cash Turn In from Non-automated Dining Facilities

3.9. Cash Turn In from Automated Dining Facilities

3.10. Form Preparation for Cash Turn In

3.11. The Turn In Copy

4 AFMAN34-240 19 APRIL 2019

3.12. Verifying the Cash Collection

3.13. Gains and Losses

3.14. Accounting for Funds Collected Overseas from Local National Personnel

3.15. Issuing MREs from Food Service

3.16. Accounting for

3.17. MREs in Processing Lines

3.18. Field Feeding

3.19. Meals for Off-Premise Consumption

3.20. Emergency Situations

3.21. Air National Guard Cost Index

Chapter 4— FOOD AUTOMATED AND NON AUTOMATED SYSTEM ACCOUNTING 27

4.1. Collection of Headcount

4.2. Cash Reconciliation

4.3. Menu Item Prices Report

4.4. Sale prices and POS

4.5. Corporate Reporting

4.6. Financial Summary

4.7. Field Feeding Automated Accounting Procedures

4.8. Manual Sales Form

4.9. Satellite Food Service

4.10. Non-automated operations input the supporting data on AF Form 1119-1, Field

Feeding Monthly Monetary Record

Chapter 5— ORDERING AND INVENTORY FOR ALL FOOD SERVICE OPERATIONS

(DINING FACILITY, FLIGHT KITCHEN, CENTRAL PREP AND FIELD

FEEDING) 29

5.1. General Procedures

5.2. Ordering

5.3. Reconciliation

5.4. Storeroom

5.5. Subsistence Evaluation

AFMAN34-240 19 APRIL 2019 5

5.6. Production Log

5.7. Automated Ordering Procedures

5.8. Vendor and Inventory Items

5.9. DLA Order Processing

5.10. Adjustment Entries

5.11. Non-automated Ordering Procedures

5.12. Food Service Inventory Transfer Receipt

5.13. Physical Inventory

5.14. End of Fiscal Year Physical Inventory

5.15. Inventory/Menu Price Adjustments

5.16. Inventory Levels

5.17. Government Purchase Card (GPC)

5.18. Purchase Reconciliation

Chapter 6— PREPARATION KITCHENS 35

6.1. Central Preparation Kitchen

6.2. Co-located Preparation Kitchens

6.3. Subsistence and Monetary Controls

Chapter 7— FLIGHT MEAL SERVICE 36

7.1. Authorized Meal Service

7.2. Flight Kitchens

7.3. Menu Standards

7.4. Flight Meals and Allowances

7.5. Reimbursements for Meals

7.6. Inventory Controls

7.7. Request for Flight Meals

7.8. Issuing Flight Meals

7.9. Cash Controls

7.10. Cash Refund Procedures for Flight Meals

7.11. Unsafe Food Items

6 AFMAN34-240 19 APRIL 2019

7.12. Excess or Extended Surplus Flight Meals Aboard Military Aircraft

7.13. Flight Meal Questionnaire

7.14. Co-located Flight Kitchens

7.15. Transportation Working Capital Fund (TWCF)

7.16. Fleet and Passenger Services

Chapter 8— WAR RESERVE MATERIEL (WRM) 41

8.1. General

8.2. WRM Subsistence Authorizations

8.3. WRM Requirements

8.4. Responsibilities

8.5. Issues and Transfers

8.6. Rotation

8.7. Inventory

8.8. Revaluation

8.9. Replacement of WRM Rations

8.10. Stock Replacement

8.11. Storage of WRM Rations

8.12. Accountability for Pre-positioned Rations

8.13. Survival Food Packets

8.14. Canned/Pouch Drinking Water

8.15. Unitized Group Rations (UGR)

8.16. Purchase of Water

Chapter 9— NUCLEAR, BIOLOGICAL, CHEMICAL AND CONVENTIONAL

DEFENSE OPERATION AND STANDARDS FOR FOOD SERVICE 49

9.1. Overview

9.2. Food and Potable Water Considerations

Chapter 10— FOOD SERVICE UNIFORM 50

10.1. Food Service uniforms are distinctive and functional clothing items that meet unique requirements for food service duties

AFMAN34-240 19 APRIL 2019 7

10.2. Chef’s Coat

10.3. Rank Insignia

10.4. Apron (Optional)

10.5. Belt and Buckle

10.6. Socks (male and female)

10.7. Low Quarters

10.8. Combat Boots (Black)

10.9. Chef’s Cap

10.10. Ball Cap

10.11. Flight Cap

10.12. Outer Garments

Chapter 11— MISSION ESSENTIAL BEVERAGES 52

11.1. Mission Essential Beverages (Liquid Coffee/Tea or Hot Chocolate) for Essential

Station Messing (ESM)

11.2. Containerized beverages, such as sports drinks or bottled water, shall not be purchased using the 3500 Appropriation for Subsistence-in-Kind fund. (T-0)

Chapter 12— MISSILE FEEDING 53

12.1. Overview

Attachment 1— GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION 54

Attachment 2— AUTHORIZED USE OF AIR FORCE APPROPRIATED FUND DINING

FACILITIES 62

Attachment 3— WHAT ELIGIBLE CUSTOMERS IN APPROPRIATED FUND (APF)

FACILITIES ARE CHARGED 64

Attachment 4— TYPES OF FLIGHT MEALS AND CREDIT ALLOWANCES 67

Attachment 5— MONTHLY FOOD SERVICE REPORTS TO BE SUBMITTED TO

AFSVA 68

Attachment 6— SAMPLE MEMORANDUM OF UNDERSTANDING (MOU) FOR

RATIONS/THIS DOCUMENT ESTABLISHES A MOU BETWEEN THE

(UNIT) AND THE FOOD SERVICE ACTIVITY. 69

Attachment 7— ESSENTIAL STATION MESSING (ESM) AND CAMPUS DINING

GUIDANCE 72

8 AFMAN34-240 19 APRIL 2019

Chapter 1

FOOD SERVICE PROGRAM MANAGEMENT

1.1. Objective. The Food Service Program provides appropriated fund feeding operations to improve resiliency and readiness, optimize Airman performance, and ensure Airmen are fit to fight.

1.2. Guidance on Uses of Food Service, Dining Facilities and Essential Station Messing

Entitlements.

1.2.1. Title 37, United States Code, Section 402 authorizes subsistence and instructs the

Secretary of Defense, in consultation with the Secretaries concerned, to prescribe policies regarding use of dining and field messing facilities of the uniformed services.

1.2.2. Department of Defense (DoD) Directive 1418.05, Basic Allowance for Subsistence

(BAS) Policy, and AFMAN 65-116V2, Defense Joint Military Pay System (DJMS) Unit

Procedures Excluding FSO, establish policy and assign responsibilities for military personnel subsistence.

1.2.3. Department of Defense Financial Management Regulation Volume 7A, Chapter 25, provides subsistence entitlement, eligibility, restrictions, and special provisions to include meal collections and rates.

1.2.3.1. A military member being paid BAS must pay for all meals or rations received from a government mess or provided on behalf of the government (except when a patient in a hospital). (T-0). This is a personal obligation of the individual.

1.2.3.2. With the exception of basic trainees and certain categories of personnel, all military members draw BAS. Formerly known as meal cards, Essential Station Messing

(ESM) is messing declared by the installation, base, or station commander responsible for single government quarters that is essential to operate the government mess efficiently and economically, or that is necessary for the health and safety of enlisted personnel permanently assigned to single quarters. Those categories of enlisted members included in essential station messing are charged for all meals made available whether eaten or not, except for approved missed meals.

1.2.4. Authorized Use of Air Force appropriated fund Dining Facilities (DFAC). Refer to paragraph 1.3 and Attachment 2.

1.2.5. Paragraph 1.4 provides guidance for emergencies when installation commanders can allow off-base civilians, noncombatant evacuees, and family members evacuated from other

Department of Defense (DoD) installations to eat in the base dining facilities.

1.2.6. Do not use appropriated fund (APF) food from food service for social activities. (T-0).

1.2.7. Flight Meal Types and Allowances. Refer to Attachment 4 for the types of authorized meals to support flight operations. Credit allowances are used to account for the differences in actual food costs and discounted rates for operational meals.

AFMAN34-240 19 APRIL 2019 9

1.3. Authorized Users. The Air Force operates dining facilities to meet the mission feeding requirements of the installation. These dining operations provide subsistence entitlements to enlisted members who reside in dormitories. They also provide on-the-job training for food service personnel to meet our war-fighting missions, and daily installation operations.

1.3.1. The Installation Commander may authorize other guests to use the facility when it is determined to be in the best interest of the Air Force. The authorization must be in writing. (T-

3). See attachment 2 for further guidance.

1.3.2. The commander has the discretion to open the DFAC on certain days (e.g., Thanksgiving, Christmas) for cash-paying guests.

1.3.3. Additional details on identifying DFAC guests can be found on the Air Force Services

Activity (AFSVA) Installation Support Portal.

1.4. Emergency Situations. Installation Commanders may allow off-base civilians, noncombatant evacuees, and family members evacuated from other DoD installations to eat in base dining facilities during emergencies. Paragraph 3.20 details accounting procedures during disaster or emergency conditions.

1.5. Support for Medical Facilities. Follow the guidance in AFMAN 44-144, Nutritional

Medicine, for procedures on supporting medical facilities and dietetic sharing agreements.

1.6. Essential Station Messing.

1.6.1. Air Force members placed in ESM status for subsistence are provided rations, at government expense, through the installations DoD Food Service Program. Commanders may assign enlisted members in grades E1-E6 who permanently reside in dorms to ESM. Members on ESM receive meals at the dining facility at no additional charge.

1.6.1.1. Anyone who is placed on ESM must show his or her military identification card and/or a copy of their orders as validation of the ESM status in the Aloha Loyalty Database.

Individuals who are not enrolled or are showing as invalid for ESM will pay for meals until the ESM status is validated by their Unit Commander. (T-0).

1.6.1.2. ESM personnel of other Services assigned or attached to Air Force installations are authorized ESM privileges in accordance with Department of Defense Instruction

(DoDI) 1338.10, Department of Defense Food Service Program.

1.6.1.3. Air Force Reserve Officers Training Corps cadets in paid training status who are on ESM status can use the DoD Form 714, Meal Card, as identification.

1.6.1.4. Proper control is maintained by the installation commander who approved the schedule for the recall and reissue of ESM. Refer to Attachment 7, for additional guidance on Air Force Food Service ESM.

1.6.1.5. The unit commander or designee will verify the roster monthly and return a signed copy to Force Support Food Service Officer. (T-3). Air National Guard (ANG) full time

Services representative will verify roster from Military Personnel Data System quarterly.

(T-3).

1.6.2. Starting, stopping and verifying essential station messing.

10 AFMAN34-240 19 APRIL 2019

1.6.2.1. Members request to start or stop ESM privileges through their unit commander.

ESM control officers initiate an AF Form 220, Request, Authorization, and Pay Order

Basic Allowance for Subsistence (BAS), to start or stop ESM. Unit Commanders determine member’s eligibility, sign the AF Form 220 and, within three days, forward the original to the base finance office, a copy to the food service office, a copy to the member and maintain a copy. Member then submits request to the Force Support Squadron (FSS) Food Service

Office within 3 duty days of the member’s change of status. Commanders will require members to provide accurate information regarding eligibility such as residence location and duty hours. (T-3).

1.6.2.2. The Unit ESM control officer prepares ESM addition/deletion request letter with the following information: member’s rank, name, Electronic Data Interchange Personal

Identifier (EDIPI) number and the start or stop date for ESM.

1.6.2.3. The Unit ESM Control Officer forwards addition/deletion requests to Food

Service Officer (FSO) and maintains a copy for future validation. Air Force Reserve

Command and Air National Guard full time Services representatives control addition and deletion requests.

1.6.2.4. The FSO or designee updates the Aloha Loyalty database.

1.6.2.5. The FSO or designee provides the Unit ESM Control Officer a monthly ESM validation list. The Unit ESM Control Officer reviews the list and indicate on the ESM listing the rank, name, and Electronic Data Interchange Personal Identifier (EDIPI) number of individuals that need to be added or removed from the listing.

1.6.2.6. The Unit ESM Control Officer signs essential station messing listing. The FSO reviews and signs the monthly ESM listing.

1.6.2.7. File a copy and forward the original to the FSO whom also maintains the original copy of the ESM listing. Air National Guard Full time Services representative maintains the file copy and original ESM listing.

1.6.3. Personnel not placed on ESM status include members living in temporary quarters and authorized Temporary Lodging Allowance or Temporary Lodging Expense are entitled to the

BAS and are not authorized ESM. Members placed on ESM are not authorized to use the

DFAC or Mission Essential Feeding Facilities at government expense while on leave and on temporary duty status. Furthermore, these members are not authorized to purchase meals at government expense for another member or individual.

1.6.4. Joint Basing Installations. Members assigned to a Joint Base rather than an Air Force organization follow the instruction or regulation of receiving ESM privileges from their respective service. However, while dining in an Air Force Dining Facility or Mission Essential

Feeding Facility, sister service members not assigned to an Air Force organization present a

DD Form 714, Meal Card, to the cashier. The cashier has them sign the ESM Invalid

Entitlement Log.

1.6.5. Members assigned to a Food 2.0 installation follow the instructions or regulations of receiving ESM privileges from their respective service. Refer to Attachment 7, for additional guidance on Air Force Food Service ESM.

AFMAN34-240 19 APRIL 2019 11

1.7. Mission Essential Beverages. Operation and Maintenance (O&M) funds may not be used to provide free beverages (coffee, tea or hot chocolate) to military or civilian employees. (T-1).

Members who are exposed to the elements for extended periods, have no reasonable access to refreshment sources, and require beverages to remain alert are authorized mission essential beverages provided at government expense using 3500 Appropriation for Subsistence in Kind funds. AFMAN 65-605V1, Chapter 4, paragraph 4.58, provides guidance for the use of organization appropriated funds for food and drink to include containerized beverages, such as water and sports beverages. Sports beverages and bottled water used as Mission Essential

Beverages for essential station messing cannot be purchased with 3500 Appropriation for

Subsistence in Kind funds. Sports beverages and bottled water not supporting a meal can be purchased using Organizational O&M funds in accordance with paragraph 8.16. Organizations comply with AFMAN65-605V1, paragraph 4.58.6, Sports Beverages. Note: 3500 Appropriation for Subsistence in Kind funds are only to be used to purchase bottled water in support of Flight

Meals and Carry-out meals from a DFAC. (T-1).

1.8. Nutritional Standards: Refer to AFI 40-104, Health Promotion Nutrition, for specific information on meeting recommended nutritional standards.

1.9. Evaluating Food Service. The FSO or designated representative uses one copy of the AF

Form 1038, to rate food service operations quarterly, at a minimum.

1.10. Customer Feedback: Use AF Form 27, Food Service Customer Survey, installation or Air

Force Services Activity-approved system to solicit feedback from customers in all appropriated fund DFACs. Customer feedback forms only request official duty phone and email addresses (not personal phone number or email). The DFAC manager should respond to guests’ concerns by telephone followed up with an email (if provided) within 48 hours. The DFAC manager should annotate notes from the conversation on the backside of the form used and file for future reference.

1.11. Revisions to Air Force Menu. Menu revisions should be made to satisfy guest preferences. Menu revisions should accommodate religious observances, cultural diversity, specialty means, and menu variety. FSO uses quarterly menu board meetings and customer feedback as supporting documents for menu revisions.

1.12. Posting Menus. Post menus and prices in locations where guests can see them when entering the food service area.

1.13. Menu Item Pricing.

1.13.1. The recipe cost and selling price is calculated for individual portions of each menu item. Pricing is centrally managed at AFSVA/SVOF.

1.13.2. AFSVA/SVOF sets pricing 20% above the basic cost per portion for all items served in APF food activities. This covers the cost of condiments, shortening and food preparation losses (spillage, burning, discarding, etc.). Do not charge for sauces, gravies, or condiments used for sandwich toppings.

1.14. Computer Malfunction. DFAC managers and cashiers must develop contingency plans for those times that computers or Point of Sale (POS) systems are inoperable. (T-3). Keep a complete set of non-automated forms and current Sales Item Listing on-hand in case the automated operations cease. Refer to the AFSVA Installation Support Portal for a range of options POS or computers are down.

12 AFMAN34-240 19 APRIL 2019

1.15. Unannounced Spot-Check of Cashier. Use AF Form 282, Unannounced Spot-Check of

Cashier, at least monthly to spot-check each cashier function to make sure cashiers are using proper procedures in cash collection and forms control. Ensure one copy is available for the FSO for review and corrective action.

1.16. Five-year Facility and Equipment Improvement Plan. The FSO is required to develop a five-year plan. (T-3). The purpose of the five-year plan is to provide a comprehensive, phased improvement program that serves as a management tool. The objective is to achieve comparability with generally accepted commercial food service standards. Achievement of the objective is dependent on a well-planned program of identifying facility deficiencies and efficient use of limited funds in implementing the program. Installation commanders must obtain respective Major

Commands (MAJCOMs) and AFSVA approval of new facilities or upgrade projects. (T-2).

1.17. Dining Facility Closures. Commanders have a responsibility to ensure their Airmen have access to affordable, nutritious meals. Commanders should perform due diligence before deciding to close a primary dining facility, which includes implementing a viable plan for maintaining an installation feeding capability that provides adequate meal service for Airmen. Commanders will obtain Air Force Manpower and Reserve Affairs (SAF/MR) approval prior to permanently closing dining facilities. (T-1). Commanders should contact AFSVA for guidance on temporary closure for renovation. Installation leadership will include an appropriate feeding capability plan that meets mission requirements and provides adequate consideration for the needs of Airmen in closure requests. (T-0).

1.18. Food Service Contracts. DFACs with food service contracts must have contingency service plans in the event the contractor fails to meet the conditions of the contract. (T-2). A template for an installation-level contingency plan is available from AFSVA/SVOF, which should then be tailored/adapted to address unique needs for each installation.

1.18.1. AFSVA/SVO maintains copies of all food service contracts. The Food Service Officer or Chief provides a copy of each food service contract and any amendment to the contract to

AFSVA/SVO upon issuance.

1.18.2. AFSVA/SVOF develops and maintains a standard Statement of Work for Air Force food service contracts. Food service managers request and utilize the standard Statement of

Work for new or replacement contract solicitations. AFSVA/SVO is approval authority for the standard statement of work.

1.18.3. Force Support Squadron Commanders/Directors should request guidance from

AFSVA/SVOF for contingency operations to support installation deployments.

1.19. Food Service Uniforms: Food Service personnel engaged in preparation and serving of food shall be attired in food service uniforms as prescribed in Chapter 10 of this manual. (T-2).

AFMAN34-240 19 APRIL 2019 13

Chapter 2

ROLES AND RESPONSIBILITIES

2.1. Headquarters Air Force Services Directorate (AF/A1S):

2.2.1. Provides oversight and issues policy for conducting the Air Force Food Service

Program.

2.2.2. Advocates for food service budgets and funding.

2.2.3. Coordinates food service policy with the other military departments and Department of

Defense.

2.2.4. Maintains contact with other government agencies and industrial associations.

2.2. Air Force Installation and Mission Support Center (AFIMSC):

2.2.1. Is responsible for Program Objective Memorandum (POM) submissions and advocates on behalf of the installations to ensure sufficient appropriated fund support for the Food

Service Program.

2.2.2. Develops appropriated fund resourcing strategy and consolidate, validates and distributes Food Service appropriated funds support to installations and AFSVA.

2.2.3. Manages the Food Service Air Force Common Output Level Standards Program.

2.3. Air Force Services Activity (AFSVA):

2.3.1. Provides command, control and oversight of the Food Service Program.

2.3.2. Advocates on behalf of the installations to ensure sufficient appropriated fund support for the Food Service Program.

2.3.3. Works with Air Force Installation and Mission Support Center to determine installation war reserve materiel (WRM) ration levels and reporting requirements.

2.4. AFSVA, Food and Beverage Operations Division (AFSVA/SVOF):

2.4.1. Manages the Air Force Food Service Program.

2.4.2. Serves as program manager for 3500 Appropriation for Subsistence in Kind funds

(military subsistence account) and WRM subsistence requirements using this account.

2.4.3. Administers, publishes, distributes, and provides technical assistance and guidance to

Major Commands, Executive Advisors, and installations on food service matters.

2.4.4. Oversees the Hennessy Trophy Awards Program to promote excellence in Air Force food service (information found on the Air Force Services Activity Food and Beverage Portal).

2.4.5. Develops operational and customer service standards.

2.4.6. Coordinates Food Service Program with the other military departments and DoD.

Maintains contact with other government agencies and industrial associations.

2.4.7. Develops food management program procedures.

14 AFMAN34-240 19 APRIL 2019

2.4.8. Coordinates and approves food specifications and resolves problems involving food quality and service.

2.4.9. Develops, updates, and posts the Air Force Worldwide Menu on the Air Force Services

Activity Food and Beverage Portal. Sets requirements for and approve menus used for Food

2.0.

2.4.10. Develops and implements training workshops for DFAC managers.

2.4.11. Reviews plans for food service modification, renovation, and construction projects for functional adequacy and sizing.

2.4.12. Establishes and monitors new food item tests and acceptability studies.

2.4.13. Provides functional expertise for developing and using state-of-the-art automated food service systems.

2.4.14. Performs installation Food Management Assistance Team and staff assistance visits.

Trains food service personnel during Food Management Assistance Team and staff assistance visits at installation food service operations.

2.4.15. Prepares Statements of Work, quality assurance plans and other guidelines for food service contracts.

2.4.16. Serves as the Air Force subject matter expert for coordination and maintenance of the

Armed Forces Recipe Service.

2.4.17. Maintains centrally-managed database of food service operational and financial data.

2.4.18. Coordinates supply of subsistence with Defense Logistics Agency Troop Support and deployed units.

2.4.19. Monitors installations inventory to sales ratios, inventory levels and gain or loss tolerances.

2.4.20. Coordinates nutritional awareness programs.

2.4.21. Manages Air Force Food Service WRM program.

2.4.21.1. Conducts adaptive and crisis planning regarding operational ration requirements.

2.4.21.2. Determines WRM ration levels based on operational planning in coordination with the Major Command A4L office.

2.4.21.3. Obtains WRM and food service ration reports from assigned food service activities and produces consolidated report of food service WRM assets.

2.4.22. Oversees Intercontinental Ballistic Missile (ICBM) Chef Working Group; determines dates and location of the annual working group.

2.4.23. Analyzes and validates command problems and gain or loss tolerances.

2.4.24. Acts as the AFSVA focal point on subsistence matters with deployed units during wartime, contingencies, exercises and emergencies.

2.4.25. Advises AFSVA/SVO of significant financial and subsistence problems.

AFMAN34-240 19 APRIL 2019 15

2.5. AFSVA, Financial Management and Comptroller (AFSVA/FM):

2.5.1. Submits and advocates requirements for the Food Service Essential Station Messing

Military Subsistence Account (3500) budget, to include WRM requirements.

2.5.2. Submits and advocates for Second Destination Transportation funding for overseas shipment and excess subsistence and WRM rations rotation.

2.5.3. Updates and maintains the accuracy of the tables listed on the Defense Travel

Management Office home page and makes changes concerning meal availability, as required upon receipt of change notices from installations.

2.6. AFSVA, Installation Support Division (AFSVA/SVI): Maintains liaison with installation commanders.

2.7. Major Command (MAJCOM)/A1R (Includes Component MAJCOMS and NAFs):

2.7.1. Conducts adaptive and crisis planning regarding operational ration requirements.

2.7.2. Determines WRM ration levels based on operational planning.

2.7.3. Reports requirements for WRM and Wartime Consumable Distribution Objective

(WCDO) to Air Force Food and Beverage Operations Division annually.

2.8. Installation Commander:

2.8.1. Provides adequate facilities for storage of food (perishable, semi-perishable and operational, food service equipment, and supplies) to include WRM funded rations.

2.8.2. Provides funding for food service equipment and supplies.

2.8.3. Responsible for quality of Missile Alert Field Feeding Operations, food service management and training within the missile complexes at Malmstrom, F.E. Warren and Minot

Air Force Bases.

2.9. Force Support Squadron Commander (FSS/CC) or Director (FSS/CL):

2.9.1. Serves as the accountable officer for all food service subsistence and WRM stocks.

2.9.2. Oversees operation of food service activities.

2.9.3. Advises AFSVA/SVOF of significant subsistence problems.

2.9.4. Will submit a budget for all food service equipment and supplies in accordance with installation and AFIMSC procedures. (T-3).

2.9.5. Will ensure the accuracy of meals availability data on the Defense Travel Management

Office (DTMO) home page and report any change in the installation’s data. (T-0). Reports any changes or updates via email to afsva.svf.distro@us.af.mil. Reports as soon as a firm closure or opening date are known. This does not include temporary conditions (e.g., a change lasting less than three months).

2.9.6. At Malmstrom, F.E. Warren, and Minot Air Force Bases: Provides fully trained and functional Intercontinental Ballistic Missile (ICBM) chefs to maintain 100% coverage of

Missile Alert Facilities.

mailto:afsva.svf.distro@us.af.mil

16 AFMAN34-240 19 APRIL 2019

2.10. Food Service Officer/Food Service Section Chief (FSO/FSSC):

2.10.1. Oversees the installation appropriated fund Food Service Program.

2.10.2. Develops a program for replacing equipment (five-year plan) and upgrading facilities.

2.10.3. Ensures non-automated procedures are available for continued operations if the point-of-sales system or back of house computer system is inoperative. (T-3).

2.10.4. Provides DFAC cashiers written instructions and training on safeguarding cash and forms, customer identification and meal charges.

2.10.5. Trains food service staff.

2.10.6. Performs and submits results of quarterly inspections utilizing the AF Form 1038, Food Service Evaluation Record, to rate the food service operation.

2.10.7. Certifies, signs, and is accountable for the AF Form 1119, Monthly Monetary Record.

2.10.8. Reviews and approves food service requisitions before submission to the DLA Troop

Support or other sources of subsistence supply.

2.10.9. Reviews and forwards WRM and ration reports to the AFSVA/SVOF.

2.10.10. Provides instructions with the appropriate forms to organizations requesting Meals

Ready to Eat (MREs).

2.10.11. Ensures Hazard Analysis Critical Control Point (HACCP) procedures are used for subsistence to include storage, food preparation, cooking, serving and holding food products.

2.10.12. Develops manning schematics for military and appropriated fund civilian personnel.

2.10.13. Ensures the essential station messing roster is updated on a daily basis.

2.10.14. Ensures quality assurance evaluations are conducted on all food service contract requirements.

2.10.15. Reviews and approves new or replacement equipment budget requests.

2.10.16. Ensures the required monthly reports are uploaded in the data call section for

Sustainment on the AFSVA Portal.

2.11. Food Service Personnel:

2.11.1. Prepare and serve meals in accordance with approved recipe guidelines in the automated food enterprise system. Deployed locations without automated system support will use Air Force Joint Manual (AFJMAN) 34-606.

2.11.2. Will clean work station after every meal period or in accordance with established operational instructions. (T-3).

2.11.3. Order, receive, store, transfer, and issue subsistence to authorized activities.

2.11.4. Establish controls for issue of subsistence to appropriated fund customers.

2.11.5. Maintain inventories within approved variances to support current and projected needs.

AFMAN34-240 19 APRIL 2019 17

2.11.6. Input all requisition, receipt, transfer, issue, and other documents affecting inventory into the management information system by close of business daily.

2.11.7. Forward requisitions to the DFAC manager for review and approval before submitting to DLA Troop Support.

2.11.8. Establish a schedule for submission of food orders.

2.11.9. Comply with procedures contained in AFJMAN 23-210, Joint Service Manual (JSM) for Storage and Material Handling. (T-1).

2.11.10. Monitor inventory balances, date-of-pack, rotation and expiration dates of all subsistence.

2.11.11. Follow the preface to the Worldwide Menu on the Air Force Services portal.

18 AFMAN34-240 19 APRIL 2019

Chapter 3

FOOD SERVICE ACCOUNTING

3.1. Overview. Food service accounting involves careful and accurate documentation of the number of meals served and the handling of cash receipts. The Food Service Officer (FSO) and

Dining Facility (DFAC) managers have important roles and responsibilities in accountability including control of signature forms and cash. The following paragraphs describe the required accounting actions, forms and standards. Complete all forms in blue or black ink or stamp.

3.2. FSO:

3.2.1. Safeguards the AF Form 79, Head Count Record, and cash receipts.

3.2.2. Uses the AF Form 1254, Register for Cash Collection Sheets, to control the receipt and issue of the AF Forms 79.

3.2.3. Investigates and reports to squadron leadership when controlled forms are missing.

3.2.4. Daily, verifies the amount of cash collected and deposit in to the appropriate financial institute.

3.2.5. Prepares AF Form 1119-1, Manual Monthly Monetary Report (RCS: HAF-SVS (M)

9122), for all meals. The AF Form 1119-1 is submitted NLT the 10th of every month via the

AFSVA Food and Beverage Portal.

3.2.6. EXCEPTION: ANG completes and sends AF Form 1119-1 electronically monthly to

NGB/A1S via the Food Services Expenditures website.

3.2.7. Uses the AF Form 282, Unannounced Spot-Check of Cashier, each month to spot check cashier functions for accurate customer headcount along with cash control procedures.

3.3. DFAC Manager:

3.3.1. Issues forms and cash to cashiers; accounts for forms and cash on the AF Form 1305, Receipt for Transfer of Cash and Vouchers.

3.3.2. Reports cash overages or shortages on DD Form 1131, Cash Collection Voucher.

3.3.3. Annotates number of meals served and subsistence purchases for all dining facility operations on the Air Force Form 1119-1.

3.3.4. Accounts for flight meals and record cash collected on AF Form 79 or Point of Sale system.

3.3.5. Uses the production log to record all instructions for subsistence ordering and production management.

3.3.6. Records raw (Inventory) and finished (Recipe) waste on the waste log.

3.3.7. Refers to Attachment 5 for monthly reporting requirements.

3.4. The Food Service Accountant:

3.4.1. Uses the AF Form 1254, Register of Cash Collection Sheet, to control the receipt and issue of the AF Form 79.

AFMAN34-240 19 APRIL 2019 19

3.4.2. Prints the AF Form 1254, assigns serial numbers in numerical order, and stores the form in a locked area.

3.4.3. Enters the AF Forms 79 serial numbers in numerical order on the first column of the applicable AF Form 1254.

3.4.4. Ensures receiver signs and dates the AF Form 1254 on the opposite side of the assigned number when issuing a single form.

3.4.5. Draws a line through the signature column from the top line of the first number issued diagonally to the bottom line of the last number issued when issuing a block of numbered forms.

3.4.6. Accounts for returned/completed forms by entering the return date on the AF Form 1254 across from the applicable serial numbers and the amount of cash collected in the “cash received by” column.

3.4.7. Investigates any missing serial numbers.

3.5. Control of Funds and Signature Forms. The Food Service accountant records the transfer of responsibility of funds and controlled forms using the AF Form 1305, Receipt for Transfer of

Cash and Vouchers. The Food Service accountant consolidates the collection, prepares the DD

Form 1131, Cash Collection Voucher, and gives it with the consolidated cash to the accounting and finance officer. The accounting and finance officer assigns a voucher number to the DD Form

1131 and closes out the transaction. The Food Service accountant records the voucher number in the last column of AF Form 1254 opposite the number of each AF Form 79 supporting the turn in within two workdays after receiving it from the accounting and finance officer.

3.6. Headcount Record. The AF Form 79 is the record used for collecting and accounting for cash received from the sale of meals by cash paying and Essential Station Messing (ESM) customers. In addition, it is used to identify number of personnel served and support headcount.

All non-automated operations use this form regardless of the type of facility.

3.6.1. The cashier obtains one signature from each individual for each meal consumed.

3.6.1.1. ESM customers assigned to the installation enter payroll signature, grade, and last four digits of their Electronic Data Interchange Personal Identifier (EDIPI) number.

3.6.1.2. Enlisted members of other services or cross-service status sign the AF Form 79 marked for their branch of service or category and enter short abbreviations of their unit organization (such as 41NFBN) instead of meal card numbers. The cashier changes the

“social security number” column to read "Org" (for organization) when the form is used for transient diners.

3.6.2. Generally, a separate AF Form 79 is used for each meal; however, where the number of

Essential Station Messing (ESM) meals served averages less than 100 meals per day, use one form for the whole day. Separate the signatures that apply to each meal with either a dividing line between each meal or by a margin notation. Use a separate AF Form 79 for each day since the form provides supporting headcount data for daily sales. Exceptions are small units where daily posting of headcount data is not required. In these instances, divide the AF Form 79 with lines that reflect each day's use. Use a separate form for each of the special categories of personnel served as outlined in the annual meal rate letter located on the AFSVA Food and

Beverage Portal and distributed by AFSVA/SVOF to all APF food operations.

20 AFMAN34-240 19 APRIL 2019

3.6.3. In the event the number of guests who pay cash is small, use the form for the whole day by inserting a dividing line after the last signature for each meal.

3.6.4. The cashier requires the entry of each guest's signature, grade, meal charge, and operating charge in the appropriate columns. At the end of the meal, day, or duty shift, the cashier totals the columns, brings forward the balances, and determines the total collections due, as specified on the AF Form 79. Block out unsigned lines on the forms and give all funds collected to the DFAC manager who verifies the totals, records any cash overage or shortage and explains any differences on the form in the explanation block. The cashier signs his/her name and grade as the individual making collections. The DFAC manager signs to certify the collection and to relieve the cashier of responsibility for the cash and forms.

3.6.5. Generally, members sign and pay for their own meals. A member may sign and pay for other members under the following circumstances:

3.6.5.1. While feeding a group within a specified period such as at training centers and schools.

3.6.5.2. Under emergency conditions.

3.7. Receipt for Transfer of Cash and Vouchers. DFAC managers, shift leaders, and cashiers ensure AF Form 1305, showing breakdown of cash by denominations, is accurately completed and filed in the funds storage container whenever cash or controlled forms are removed. DFAC manager or a designee completes the AF Form 1305 in duplicate to transfer daily receipts collected by cashiers after each meal to the funds storage container; each party retains a copy of the AF

Form 1305 – the individual turning in the cash and the individual accepting.

3.8. Cash Turn In from Non-automated Dining Facilities.

3.8.1. Daily, the Food Service Accountant:

3.8.1.1. Collects the previous day’s AF Forms 79 and total cash collected from the DFAC manager(s).

3.8.1.2. Documents the transfer of forms and cash on the AF Form 1305.

3.8.2. The FSO or a designated representative:

3.8.2.1. Verifies and reconciles the AF Forms 79 and DD Form 1131 entries against cash on hand.

3.8.2.2. Determines whether reported cash overages or shortages are reasonable.

3.8.2.3. Annotates the AF Form 1254 to indicate the date each AF Form 79 was returned and the amount collected.

3.8.2.4. Certifies the completed AF Form 1254 with his/her signature.

3.8.2.5. Verifies missing forms and prepare a report of survey, if necessary. Assesses the value of the loss using the current DoD lunch meal rate for each line on the form. This type of loss by a contractor is processed according to contract provisions.

AFMAN34-240 19 APRIL 2019 21

3.9. Cash Turn In from Automated Dining Facilities. The Food Service Accountant, or FSO-appointed designee, travels to DFAC(s) to collect cash, POS system receipts, and all controlled forms. The Food Service Accountant records the transfer of cash, receipts and forms on the AF

Form 1305.

3.10. Form Preparation for Cash Turn In.

3.10.1. The FSO or contractor manually keys data into the DD Form 1131 to produce the form to submit to the Accounting and Finance Office. Produce the form in triplicate. The original remains with the accounting and finance officer. File a copy in the FSO office with supporting documentation. In contract operations, contractors keep a third copy for their records

EXCEPTION: Food Transformation Initiative operations use the AF Form 1876, Consolidated Cost Center Report, to deposit funds at the nonappropriated fund accounting office located in the FSS. See contract guidelines for accounting guidance on full food service and food service attendant contracts.

3.10.2. The FSO enters the accounting classification obtained from the accounting and finance officer. EXCEPTION: Operating charge funds require a separate accounting classification.

AFSVA/SVOF publishes these accounting classifications annually in a signed memo.

3.10.3. FSO ensures collected operating charge funds (surcharge) are credited to the appropriate financing appropriation. Deposit funds into the Food Service O&M account used to purchase expendables, equipment, and uniforms to support DFAC operations.

3.10.4. Cash Overages and Shortages. For control and information purposes, enter the consolidation of cash overages or shortages in the lower part of the "detailed description of purpose for which collections were received" column. Use the following accounting classifications for overages: 57R 1060. Asterisks will appear; obtain numbers for the asterisks from the base Accounting & Finance office. The FSO or contractor will ensure all shortages have the Essential Station Messing (ESM) accounting classification published by

AFSVA/SVOF. (T-2). Add all amounts at the bottom of DD Form 1131.

3.11. The Turn In Copy. The “turn in” copy of DD Form 1131 serves as the voucher. Use the

DD Form 1131 as a cover sheet for the AF Forms 79 (as applicable), POS system receipts, and for multiple automated operations, the Cash Reconciliation Report from the automated system. The

FSO enters the voucher number in the last column of AF Form 1254 opposite each AF Form 79 as applicable.

3.12. Verifying the Cash Collection. The FSO verifies the cash collected on each DD Form

1131 using supporting documentation such as the AF Form 79 and POS register tapes. In addition, the FSO:

3.12.1. Verifies the number of collection sheets used to make up the voucher.

3.12.2. Totals the amounts collected and ensures the correct funds are turned in on DD Form

1131.

3.12.3. Verifies the accounting and finance office has stamped DD Form 1131 with the time, date, and amount deposited. Ensures the finance cashier has signed or initialed the cash collection voucher in accordance with DoD 7000.14R, Financial Management Regulation Vol

5: Dispersing Policy, Chapter 8 Collections. (T-0).

3.12.4. After verifying, initials the DD Form 1131 in the "total" item.

22 AFMAN34-240 19 APRIL 2019

3.12.5. Checks totals once a month on DD Form 1131 with finance to ensure proper amounts are turned in.

3.13. Gains and Losses. DFAC managers will maintain each food account within three percent of the monthly-earned income (T-2). Food 2.0 locations will maintain Air Force cost of goods standards. (T-2).

3.13.1. Air National Guard (ANG) gains and losses tolerances are based on the number of days of operations on the reporting month. During Unit Training Assembly (UTA) or any other one or two-day lunch feeding operations, ANG units are authorized 10% gain or loss as reported on the AF Form 1119-1. During Annual Training periods or feeding operations of three days up to 17 days, the unit is authorized 5% gain or loss on the AF Form 1119-1. If feeding operations exceed 17 days, units are required to maintain a 3% gain or loss on the AF

Form 1119-1. (T-2).

3.13.2. If a food service operation fails to maintain the required standards for three consecutive months, the following actions are taken (T-2):

3.13.2.1. The FSS/CC or FSS/CL investigates the account and takes appropriate action to include a report of survey. The commander or director informs the Mission Support Group

Commander (MSG/CC) and provides a summary of the deficiencies and the corrective actions taken to bring the food account back within authorized gain or loss tolerance.

3.13.2.2. The MSG/CC will inform AFSVA/SVOF of actions taken to correct the problem.

3.14. Accounting for Funds Collected Overseas from Local National Personnel .

3.14.1. FSO collects standard meal reimbursement charges from direct hire local nationals at overseas appropriated fund Food Service facilities. Installations with existing Memorandum of Understanding (MOU) agreements that establish local national employee meal rates require

AFSVA/SVOF coordination and approval. (T-2).

3.14.2. The difference between the amounts paid by local national employee and the meal charges specified is paid from the appropriation from which local national personnel salaries are paid. Commanders establish internal accounting controls and budget for funds to provide the difference so that full reimbursement is made to the subsistence fund.

3.14.3. At non-automated activities, all local national personnel paying cash for meals sign a separate, shared AF Form 79 (see paragraph 3.6 above). When collections are not in US currency, the accountant prepares a separate DD Form 1131.

3.14.4. If at all possible, the next revision of the Memorandum of Understanding should indicate that cross-service reimbursement be discontinued and require all members and local nationals to pay cash when eating in the DFAC.

3.15. Issuing MREs from Food Service .

3.15.1. If another unit needs operational rations, food service purchases the rations and transfers them to the receiving unit using AF Form 3516, Food Service Inventory Transfer

Receipt. One individual from that unit signs for the rations, accounts for meals sold, and turns in remaining rations and paperwork to the food service office. Non-automated operations

AFMAN34-240 19 APRIL 2019 23

complete the field accounting in accordance with paragraph 4.8. If the unit is not returning to the base issuing the rations, the food service section at receiving base completes the accounting/documentation and forwards to their AFSVA Installations Support Portal.

Coordination between these units is…