Attachment__8_-_AFMAN_34-240_Food_Service_Program_Managment.pdf

Administrative Changes to AFMAN 34-240, Food Service Program Management

OPR: HQ AFSVA/SVOFO

References to HQ USAF/ILV changed to AF/A1S throughout the publication.

Reference to Mr. Arthur J. Myers should be changed to Mr. Charles E. Milam.

References to HQ AFSVA/SVOHF should be changed to HQ AFSVA/SVOFO throughout the publication.

References to FSO/superintendent should be changed to FSO/Food Service Section Chief throughout the publication.

Page 9, Paragraph 2.1.2., Line 6. Change “The accountant…” to read “The FSO/Food Service Section Chief…”

Page 9, Paragraph 2.1.2., Line 7. Change “The accountant will make corrections daily in the FB database to ensure the information is current.”…” to read “They must ensure corrections are made daily in the FB database to ensure the information is current and correct.”

References to AFH 32-1084, Standard Facility Requirements Handbook, should be changed to AFH 32-1084, Facility Requirements, throughout the publication.

Page 33, Paragraph 9.5.7.4. Change “Services commander” to read “Force Support Squadron Commander or Director”.

Reference to DONALD J. WETEKAM, Lt General, USAF, DCS/Installations and Logistics should be changed to RICHARD Y. NEWTON III, Lieutenant General, USAF, DCS, Manpower and Personnel for the publications approving authority signature block.

Page 41, Attachment 1, GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION, Abbreviations and Acronyms. Change MAJCOM/SV to read MAJCOM/A1S.

Page 42, Attachment 1, GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION, Abbreviations and Acronyms. Change “SVOHF” to read “SVOFO”.

11 May 2010

BY ORDER OF THE

SECRETARY OF THE AIR FORCE

AIR FORCE MANUAL 34-240

2 MAY 2005

Services

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 or ordering.

RELEASABILITY: There are no releasability restrictions on this publication.

OPR: HQ AFSVA/SVOHF Certified by: HQ USAF/ILV (Mr. Arthur J. Myers) Supersedes AFMAN 34-240, 1 April 1998 Pages: 60

This manual implements Air Force Instruction 34-239, Food Service Management Program. It outlines how to requisition, prepare, account for, order, and inventory food in appropriated fund food facilities. It does not apply to hospital dining facilities. Major commands (MAJCOM) can supplement this manual.

This instruction directs collecting and maintaining information subject to the Privacy Act of 1974 autho-rized by 10 U.S.C. 8013. Ensure that all records created as a result of processes prescribed in this publica-tion are maintained in accordance with AFMAN 37-123, Management of Records and disposed of in accordance with the Air Force Records Disposition Schedule (RDS) located at https:// webrims.amc.af.mil/

SUMMARY OF CHANGES

This document is substantially revised and must be completely reviewed.

This is the second revision of AFMAN 34-240. Revisions incorporate Corporate Food Service (CFS) pro-cedures. Additionally, references to Troop Support Operating procedures are deleted since their elimina-tion in September 1999. A bar ( | ) indicates a revision from the previous edition.

Chapter 1— FOOD SERVICE PROGRAM MANAGEMENT 6

1.1. Evaluating Food Service

1.2. Five-Year Facility and Equipment Improvement Plan

1.3. Guest Feedback

1.4. Recommendations for Improvement

1.5. Revisions to Air Force Menu

1.6. Posting Menus

1.7. Computer Malfunction

Certified Current 23 October 2009 https://webrims.amc.af.mil/ https://webrims.amc.af.mil/ http://www.e-publishing.af.mil

2 AFMAN34-240 2 MAY 2005

1.8. Menu Item Pricing

1.9. Who Can Eat in Appropriated Fund Dining Facilities

1.10. Emergency Situations

1.11. Special Operational Rations for Major Disasters and Emergencies

1.12. Unannounced Spot-Check of Cashier

1.13. Funds Protection

Chapter 2— GUEST IDENTIFICATION 9

2.1. Identifying Dining Facility Guests

Chapter 3— CONTROL OF SIGNATURE FORMS AND CASH 10

3.1. Forms

3.2. Cash Turn In

3.3. Accounting for Funds Collected from Local National Personnel Overseas

Chapter 4— MANUAL FOOD SERVICE ACCOUNTING 14

4.1. Manual Sales Form

4.2. Manual Monthly Monetary Report

4.3. Meals from a Dining Facility for Consumption Elsewhere

4.4. Fire Station Kitchens

4.5. Field Feeding Accounting Procedures

4.6. Issuing Meals-Ready-to Eat (MRE) from Food Service

4.7. Meals, Ready-to-Eat (MREs) Positioned on Aircraft for Emergency Purposes

4.8. MREs in Processing Lines

Chapter 5— CORPORATE FOOD SERVICE ACCOUNTING 18

5.1. Collection of Headcount

5.2. Sales Offset Report

5.3. Sales Item List

5.4. Sales and Cost Report (RCS: HAF-SV(M)0311

5.5. Corporate Reporting

5.6. Uncosted Inventory Items Report

5.7. Financial Summary

AFMAN34-240 2 MAY 2005 3

Chapter 6— ORDERING AND INVENTORY FOR ALL FOOD SERVICE

OPERATIONS (DINING HALL, FLIGHT KITCHEN, CENTRAL PREP,

AND FIELD FEEDING) 19

6.1. General Procedures:

6.2. Subsistence Evaluation

6.3. Production Log

6.4. Automated Ordering Procedures

6.5. Vendor and Inventory Items

6.6. Call Number

6.7. Confirmations

6.8. Cost Corrections

6.9. Thaw Report

6.10. Adjustment Entries

6.11. Manual Ordering Procedures

6.12. Food Service Inventory Transfer Receipt

6.13. Transfer Reconciliation

6.14. Inventory

6.15. Inventory Levels

6.16. Government Purchase Card (GPC)

6.17. Purchase Reconciliation

Chapter 7— CENTRAL PREPARATION KITCHENS 24

7.1. Central Pastry Kitchens

7.2. Dining Facility Pastry Kitchens

7.3. Subsistence and Monetary Controls

7.4. Pastry during AEF

Chapter 8— FLIGHT MEAL SERVICE 25

8.1. Authorized Meal Service

8.2. Expanded Flight Kitchens

8.3. Menu Patterns

8.4. Types of Flight Meals and Allowances

8.5. Reimbursements for Meals

8.6. Inventory Controls

4 AFMAN34-240 2 MAY 2005

8.7. Request for Flight Meals

8.8. Issue of Flight Meals

8.9. Cash Controls

8.10. Cash Refund Procedures for Flight Meals

8.11. Unsafe Food Items

8.12. Excess or Surplus Flight Meals Aboard Military Aircraft

8.13. Unused Food Aboard Military Aircraft

8.14. Flight Meal Questionnaire

8.15. Flight Meals Prepared in Dining Facilities

8.16. Transportation Working Capital Fund (TWCF)

8.17. Fleet and Passenger Services

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

Chapter 9— WAR RESERVE MATERIEL (WRM) 31

9.1. General

9.2. WRM Subsistence Authorizations

9.3. WRM Requirements

9.4. Responsibilities

9.5. Replacement of Operational Rations

9.6. Stock Replacement

9.7. Storage of WRM Rations

9.8. Accountability for Pre-positioned Rations

9.9. Survival Food Packets

9.10. Canned/Pouch Drinking Water

9.11. Unitized Group Rations

9.12. Purchase of Water using O&M Monies

Chapter 10— BIOLOGICAL, CHEMICAL AND CONVENTIONAL DEFENSE

OPERATION AND STANDARDS (NBCC) FOR FOOD SERVICE 37

10.1. Services

Chapter 11— FORMS 38

11.1. Prescribed Forms

11.2. Adopted Forms

AFMAN34-240 2 MAY 2005 5

Attachment 1— GLOSSARY OF REFERENCES AND SUPPORTING INFORMATION 39

Attachment 2— AF FORM 1038 GUIDELINES 46

6 AFMAN34-240 2 MAY 2005

Chapter 1

FOOD SERVICE PROGRAM MANAGEMENT

1.1. Evaluating Food Service. The Food Service officer (FSO) uses one copy of AF Form 1038, Food Service Evaluation Record, to rate food service operations quarterly. Keep a copy of the checklist until the next evaluation. See the checklist at Attachment 2.

1.2. Five-Year Facility and Equipment Improvement Plan. The purpose of the five-year program is to provide a comprehensive, phased improvement program that serves as a management tool for the Food Service officer. The objective is to achieve comparability with generally accepted commercial food ser-vice standards. Achievement of the objective is dependent on a well-planned program of identifying facil-ity deficiencies and efficient use of limited funds in implementing the program. All new projects or facility upgrade projects must be reviewed and approved by the Major Command (MAJCOM) and Head-quarters, Air Force Services Agency, Air Force Food Service Branch (HQ AFSVA/SVOHF). FSOs are encouraged to use the Food Service Annual Operations & Maintenance Budget spreadsheet.

1.3. Guest Feedback. Use AF Form 27, Food Service Customer Survey, base, or MAJCOM approved form to get feedback from your guests. Make forms available to all dining facility guests. The dining facility manager should respond to guest’s concerns, usually with a telephone call. Make notes of the con-versation on the backside of the form used and file for future reference.

1.3.1. The FSO must establish a forum to discuss food service issues with base Essential Station Messing (ESM) guests formerly, Subsistence-in-Kind (SIK) guests. As a minimum, attempt to have ESM representatives from each organization, Military Public Health, the Prime Vendor, and Health Promotions officials attend the meeting. Use results from the meeting to improve the Food Service program.

1.4. Recommendations for Improvement. Let your MAJCOM counterpart know if you have sugges-tions to improve the Air Force Food Service management program.

1.5. Revisions to Air Force Menu. Make revisions for the following reasons only satisfy the prefer-ences of your guests with due validation, provide choices to accommodate religious observances, and add culturally diverse, specialty meals, or increase menu variety.

1.6. Posting Menus. Post menus in locations where your guest can see them when entering the service area. Post the price of each item.

1.7. Computer Malfunction. Food Service managers and cashiers must be aware of contingency plans to be used in the event that computers or point of sales (POS) are down. Keep a complete set of manual forms and current Sales Item Listing on hand in case automated operations cease. Recommend the follow-ing options when POS or computers are down:

1.7.1. If only one of several POS system is not functioning, route all Basic Allowance for Subsistence (BAS) and guests paying cash through the operating registers and all meal card guests through a sec-ond line to sign AF Form 79, Headcount Record.

AFMAN34-240 2 MAY 2005 7

1.7.2. Use adding machines or hand calculators to determine the amount of each purchase by guests paying cash. Also, total the amount of each purchase by meal card guests unless this will slow the line speed beyond a tolerable rate.

1.7.3. As a last resort, revert to the standard Department of Defense (DoD) meal rates.

1.7.4. For ESM customers at all locations, the facility manager will use 40% of the current meal cost allowance. Contact HQ AFSVA/SVOHF for the current meal cost allowance.

1.7.5. At automated locations, the dining facility manager manually inputs the ESM and cash data in Sales Entry when the system comes back up. The facility manager must track food items consumed.

Take the number of servings prepared and subtract the number of servings leftover or discarded. This will provide the amount to sell for manual sales items. Exact procedures can be found in the Corporate Food Service (CFS) Handbook.

1.8. Menu Item Pricing. At automated dining facilities, the recipe cost and selling price is calculated for individual portions of each menu item. Each price is based on current inventory item numbers and pur-chase prices. HQ AFSVA/SVOHF, commonly referred to as Corporate Food Service (CFS), maintains all files, which contain recipes, inventory items, portion sizes, and sales items. Complete details of all stan-dard recipes and methods used by Air Force activities are found in the Air Force Food Service Recipe System, distributed by Headquarters, Air Force Services Agency, Contractor Support Branch (HQ

AFSVA/SVSDA).

1.8.1. The automated pricing system adds an additional 20% to the basic cost per portion of all items served in Appropriated Fund (APF) food activities. This addition is intended to cover condiments and shortening that are not recipe ingredients and food preparation losses from spillage, burning, dis-carded, etc. Do not charge for condiments, gravy, or sandwich toppings.

1.9. Who Can Eat in Appropriated Fund Dining Facilities. See AFI 34-239, Food Service Manage-ment Program, attachment 9.

1.10. Emergency Situations. Installation commanders can allow off-base civilians, noncombatant evac-uees, and family members evacuated from other Department of Defense (DoD) installations to eat in the base dining facilities during emergencies.

1.10.1. During disaster or emergency conditions, these instructions apply to all Food Service activi-ties:

1.10.1.1. The installation commander provides the Mission Support Group Commander with a statement in writing describing the emergency and the persons to whom it is essential that the Air Force furnish food for a limited time.

1.10.1.2. Use AF Form 79 to record signatures and collect cash.

1.10.1.3. Collect cash from persons able and required to pay for meals. Ask those persons unable to pay for meals to sign AF Form 79 as receiving a meal without charge.

1.10.1.4. If it is not feasible to obtain signatures, the Mission Support Group Commander certifies the number of meals furnished and takes credit for the meals served. Give written justification for service of meals without charge or signatures. Keep documentation supporting the entries on AF Form 1119-1, Manual Monthly Monetary Report (RCS: HAF-SVS(M)9122). The FSO will

8 AFMAN34-240 2 MAY 2005

forward all documentation to the MAJCOM and HQ AFSVA/SVOHF for approval. This proce-dure applies only to all personnel involved in disasters or emergencies.

1.10.1.5. At automated locations, the dining facility manager manually inputs the ESM and cash data in Sales Entry for that day. Find exact procedures in the Corporate Food Service (CFS) Hand-book. This procedure applies only to all personnel involved in disasters or emergencies.

1.11. Special Operational Rations for Major Disasters and Emergencies. Food Service operations are authorized to purchase and store Meals Ready to Eat (MREs) in support of major disasters and emer-gencies. Purchase a maximum of a 2-day supply of MREs per ESM patron (example: 100 ESM members x 3 meals per day x 2 days = 600 MREs purchased to support this requirement). Units requiring these rations will contact HQ AFSVA/SVOHF before ordering any MREs for this purpose.

1.12. Unannounced Spot-Check of Cashier. Use AF Form 282, Unannounced Spot-Check of Cash-ier, at least monthly to spot check each cashier function to make sure cashiers are using proper procedures in cash collection and forms control. Prepare one copy and send to Food Service officer for review and corrective action.

1.13. Funds Protection. See AFI 31-101, The Air Force Installation Security Program and the Installa-tion Security Plan (ISP) for funds protection in a Food Service facility.

AFMAN34-240 2 MAY 2005 9

Chapter 2

GUEST IDENTIFICATION

2.1. Identifying Dining Facility Guests.

2.1.1. At Corporate Food Service (CFS) bases, ESM guests use DD Form 714, Meal Card, or DD Form 2, Armed Forces of the United States Geneva Conventions Identification Card commonly refer to as a Common Access Card (CAC) for identification. The cashier enters the meal card number or social security number into the cash register.

2.1.2. At automated bases, an individual's social security number (SSN) is used from DD Form 2 to verify the meal card entitlement. The accountant inputs this data in the main dining facility computer database using Frequent Buyer (FB). If the guest's number is not in the Frequent Buyer database, the cashier obtains their name, rank, squadron, telephone number, and SSN. The cashier records this information legibly on AF Form 1469, Essential Station Messing (ESM) Invalid Entitlements Log.

The facility manager will turn in the form(s) to the accountant every day. The accountant must research each signature on the AF Form 1469, to ensure that only those authorized ESM receive meals at government expense. The accountant will make corrections daily in the FB database to ensure the information is current. The Food Service accountant normally keeps this record on file with ESM reg-isters.

2.1.3. ESM personnel not on leave or temporary duty (TDY) status may use their meal card from their permanently assigned base to eat at other Air Force bases. The FSO will include instructions to be used by visiting ESM members in the cashiers' procedures.

2.1.4. Air Force Reserve Officer Training Corp (ROTC) students in training status are identified by DD Forms 714 (stamped ROTC), training rosters, or special orders.

2.1.5. Enlisted personnel of the Air Force Reserve or Air National Guard on training status are iden-tified by DD Form 2AF (RES). At automated locations, input the name and entire SSN of each Reserve and Guard member into the Frequent Buyer database for the point of sales (POS). This devel-ops a report that eliminates the need for these guests to sign an AF Form 79.

2.1.6. Members of other active duty services stationed on or attached to a non-automated base use DD Forms 714 with "COMMON SERVICE" stamped in bold letters across the front.

2.1.7. Enlisted members of the Reserve forces and National Guard in annual training status show the cashier a copy of their TDY orders. All reserve forces receive standard rate (type S) BAS. The codes on orders may read FG, the standard rate of BAS for enlisted or FH rations in kind not available. Refer to AFI 34-239, attachment 9, for special circumstances.

2.1.8. Personnel in a TDY status must present identification and a copy of their orders if they are not paying the standard rate.

2.1.9. Members of Reserve forces and National Guard of other services (e.g., Army National Guard, Marine Reserves, etc.) are no longer cross-billed. However, continue to process these guests at the cash register as described above.

2.1.10. Active duty Air Force Office of Special Investigations TDY members identify themselves to cashiers using the DD Form 1173, US Uniformed Services Identification and Privilege Card.

Block 11 of the card will indicate that the member is active duty.

10 AFMAN34-240 2 MAY 2005

Chapter 3

CONTROL OF SIGNATURE FORMS AND CASH

3.1. Forms.

3.1.1. Control of Headcount Records. Use AF Form 1254, Register of Headcount Record, to control the receipt and issue of AF Form 79, Headcount Record.

3.1.1.1. The Food Service accountant prints the forms, assigns the serial numbers in numerical order, and stores them in a locked area. The Food Service accountant enters the serial numbers in numerical order on the first column of the applicable AF Form 1254. Make entries on the AF Form 79’s serial number in blue or black ink or stamped.

3.1.1.2. If issuing a single form, have the receiver sign and date the AF Form 1254 opposite the assigned number.

3.1.1.3. If issuing a block of numbered forms, draw a diagonal line through the signature column from the top line of the first number issued down and across to the bottom line of the last number issued.

3.1.1.4. The issuing official picks up AF Form 79. Upon completion, enter the date returned across from the serial numbers that apply on AF Form 1254. Investigate any missing serial num-bers. Enter the amount of cash collected for each sheet in the appropriate columns.

3.1.1.5. After all forms are checked for accuracy, the person picking up the forms and money (if applicable) signs in the "cash received" column of AF Form 1254.

3.1.2. The Food Service accountant travels to dining facilities, obtains funds and controlled forms using AF Form 1305, Receipt for Transfer of Cash and Vouchers to document the transfer of responsibility.

3.1.2.1. The individual collecting cash from dining facilities, consolidates the collection and pre-pares DD Form 1131, Cash Collection Voucher. They turn in the consolidated cash to the accounting and finance officer who assigns a voucher number to DD Form 1131 and closes out the transaction. Record the voucher number in the last column of AF Form 1254 opposite the number of each AF Form 79 supporting the turn-in not later than two workdays after receiving it from finance.

3.1.3. Headcount Record. AF Form 79 is the basic record used for collecting and accounting for cash received from the sale of meals by cash and ESM customers. It is also used to identify personnel served and support headcount. All manual operations will use this form regardless of the type of facil-ity. Automated bases will use this form as defined in paragraph 1.7. Make all entries on the AF Form 79 in black or blue ink.

3.1.3.1. The cashier obtains only one signature from each person for each meal consumed. If sec-ond servings are available, they are considered part of the same meal. Except at automated facili-ties, patrons will sign AF Form 79 as follows:

3.1.3.2. An ESM member assigned to the base enters a payroll signature, grade, and last four dig-its of the meal card number or social security number.

AFMAN34-240 2 MAY 2005 11

3.1.3.3. An Air Force transient enters a payroll signature, grade, and a short abbreviation of the parent organization (such as 482 CSS). Enlisted members of other services use their branch of ser-vice, instead of meal card numbers. Change the social security number column to read "Org" (for organization) if the form is used for transients.

3.1.3.4. Individuals on common service status sign the AF Form 79 marked for their branch of service and enter short abbreviations of their unit organization (such as 41NFBN) instead of meal card numbers. Change the social security number column to read "Org" if used for common ser-vice personnel.

3.1.3.5. Individuals on cross-service status sign the AF Form 79 marked for their category. They enter short abbreviations of their organization instead of meal card numbers. Change the social security number column to read "Org."

3.1.3.6. If the total number of ESM meals served averages less than 100 meals a day, use the same form for the whole day. Separate the signatures that apply to each meal by a dividing line between each meal or by a margin notation. Because the form provides supporting headcount data for daily sales, use a separate AF Form 79 for each day. Exceptions are small units where daily posting of headcount data is not required. In these instances, divide AF Forms 79 by using lines to reflect more than one day's use. Use a separate form for each of the special categories of personnel served.

3.1.4. If the number of guests who pay cash is small, the form may be used for the whole day by inserting a heavy dividing line after the last signature for each meal.

3.1.4.1. 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 AF Form 79. They block out unsigned lines on the forms and turn over all funds collected to the din-ing facility manager. The manager verifies the totals, records any cash overage or shortage, and explains any differences on the form in the explanation block. The cashier signs their name and grade as the person making collections. The manager also signs to certify the collection and to relieve the cashier of responsibility for the cash and forms.

3.1.4.2. Situations when a designated person may sign and pay for other members:

3.1.4.2.1. If it is necessary to feed a group within a specified time period, such as at training centers and special schools.

3.1.4.2.2. Under emergency conditions.

3.1.5. Receipt for Transfer of Cash and Vouchers. Use AF Form 1305 for transferring cash and con-trolled forms between facilities, managers, shift leaders, and cashiers. A completed and signed AF Form 1305, showing breakdown of cash by denominations, must be on file in the funds storage con-tainer whenever cash or controlled forms are removed. Also, use this form to transfer daily receipts collected by cashiers after each meal. Complete the form in two copies, one for the person accepting the cash and forms and one for the remitter.

12 AFMAN34-240 2 MAY 2005

3.2. Cash Turn In.

3.2.1. In manual operations, each workday the Food Service accountant collects AF Forms 79, and the total cash collected for the previous day from each dining facility. Document the transfer on AF Form 1305. The FSO or a designated representative:

3.2.1.1. Verifies and reconciles AF Forms 79 and DD Form 1131 entries against cash.

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

3.2.1.3. Annotates AF Form 1254 to show the date that each AF Form 79 was returned, the amount collected, and certifies with his/her signature.

3.2.1.4. Verifies missing forms and prepares a report of survey, if necessary.

3.2.1.5. For assessing value use the current DoD lunch meal rate for each line of the form. Such loss by a contractor is processed according to contract provisions.

3.2.2. Cash Turn-In from automated dining facilities. Food Service accountants or other representa-tive designated by FSO travel to dining facilities to collect cash, the Sales Offset Report, cash regis-ter receipts, and any controlled forms. Use AF Form 1305 to record the transfer.

3.2.3. Form Preparation for Cash Turn-In. At bases that have both automated and manually operated dining facilities, key manual data into Form Flow or other automated form program to produce a com-puter-generated DD Form 1131 to submit to Accounting and Finance Office.

3.2.4. Cash Turn-In to Accounting and Finance Office. The FSO or contractor prepares DD Form 1131 in duplicate. The original is kept by the accounting and finance officer. File the copy in the Food Service office along with supporting documentation. In contract operations, contractors may keep a third copy for their records.

3.2.5. Accounting Classification. Enter the detailed accounting classification obtained from account-ing and finance. Also, enter the accounting classification for operating charge funds collected. For full Food Service contract bases, deposit 100 percent of this money into the base or Services Operation and Maintenance (O&M) account, to assist in funding the contract. For bases with Food Service atten-dant contracts or no contracts at all, credit operating charge funds collected to the financing appropri-ation, Operation and Maintenance (O&M), and Air Force Military Personnel Appropriation (MPA), based on the percentage of local dining facilities military and civilian manpower authorizations.

Deposit the percentage that results from military authorizations in the MPA appropriation and the deposit civilian percentage in the O&M appropriation. HQ AFSVA/SVF publishes these accounting classifications in a signed memo yearly.

3.2.6. 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 collec-tions were received" column. Use the following accounting classifications for overages: 57R 1060 ******. Obtain numbers for the asterisks from the base Accounting & Finance office. All shortages will have the ESM accounting classification published by HQ AFSVA/SVF. Total all amounts at the bottom of DD Form 1131.

3.2.7. The Turn-in Copy. Food Service uses the turn-in copy of DD Form 1131, which serves at the voucher. Use DD Form 1131 as a cover sheet for the AF Forms 79 (as applicable), Sales Offset Report, cash register receipts, and for multiple automated operations, the Cash Reconciliation Report

AFMAN34-240 2 MAY 2005 13

from Corporate Reporting. The FSO enters the voucher number in the last column of AF Form 1254, opposite each AF Form 79, as applicable.

3.2.8. Verifying the Cash Collection. The FSO verifies the cash collected on each DD Form 1131 using supporting documentation such as AF Forms 79, as applicable, point of sales (POS) register tapes, and/or the Sales Offset Report. In addition, the FSO:

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

3.2.8.2. Totals the amounts collected and ensures the correct funds were turned in on DD Form 1131.

3.2.8.3. Verifies the accounting and finance office has stamped DD Form 1131 with the time, date, and amount deposited. Under the Integrating Paying and Collecting system (IPC), make sure the finance cashier has signed or initialed the cash collection voucher.

3.2.8.4. After verifying, initial the DD Form 1131 in the "total" item.

3.2.8.5. At least monthly, check totals on DD Form 1131 with Finance to ensure proper amounts are turned in.

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

3.3.1. Meal reimbursement charges apply to direct hire local nationals at Air Force or overseas, appropriated fund Food Service facilities operated by local nationals, unless existing agreements establish other rates. In those cases, rates for these personnel are established locally and require HQ AFSVA/SVOHF approval.

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

3.3.3. At non-automated activities, local national personnel paying cash for meals (reduced or full payment) or not paying for meals sign AF Form 79. When meals are sold at a reduced rate, the facility manager takes full credit regardless of the amount of payment. On DD Form 1131, the manager shows cash collected from these personnel as a separate entry to avoid double credit. When collections are not in US currency, the accountant prepares a separate DD Form 1131.

3.3.4. If at all possible, the next revision of the memorandum of understanding (MOU) should indi-cate that cross service reimbursement be discontinued and require all members and local nationals to pay cash when eating in the dining facility.

14 AFMAN34-240 2 MAY 2005

Chapter 4

MANUAL FOOD SERVICE ACCOUNTING

4.1. Manual Sales Form. AF Form 1650b, Manual Sales form must be maintained for each manual din-ing facility. The Food Service manager uses one copy of this form to recap the number of meals served to each category of personnel authorized to subsist. Satellite facilities furnish AF Form 1650b, Manual Sales (with backup data of AF Forms 79, DD Forms 1131, and cash) to the parent dining facility. Once the day is closed, send the form to the Food Service office along with AF Forms 79.

4.1.1. Guests at satellite Food Service locations order food from priced menus provided by the sup-porting dining facility. Meals may be consumed at the site or consumed away from the facility. Each person orders a meal and signs an AF Form 79. The Food Service manager certifies ESM and BAS status, completes the form, and collects the cash indicated from BAS personnel before providing the meal.

4.1.2. The manager returns completed forms and cash to the supporting dining facility. Attach the forms as documentation of entries in the parent dining facility. Manual operations will input the sup-porting data on AF Form 1119-1. The parent facility will add AF Form 79 data on the consolidated DD Form 1131. Automated operations will input manual sales at the parent facility. Manual Sales Entry can be found in the CFS Handbook.

4.1.3. Each unit, authorized by the combat support flight chief to use AF Form 79, establishes its requirements for the form through publication and distribution channels.

4.2. Manual Monthly Monetary Report. Use AF Form 1119-1, Manual Monthly Monetary Report, at all manual locations to keep a daily standing of sales versus food cost. Close out the form as of the last day of each accounting period. Send the form to the Food Service office. The Food Service officer or superintendent will use the following crosscheck procedures:

4.2.1. Column E, Total Sales. Column B + Column D = Column H

4.2.2. EOM Total for Column E, Total Sales. Add the Column downward.

4.2.3. Authorized Tolerance. Column H times 3 percent.

4.2.4. Column I, Total Food Costs (theoretical)/Issues to Kitchen. Opening inventory or purchases + or – Column G – Column H, inventory value.

4.2.5. Gain/(Loss). Column E (Total) – Column I.

4.3. Meals from a Dining Facility for Consumption Elsewhere.

4.3.1. Two types of flight meals (small and large) are offered from a dining facility or a flight kitchen.

This permits paying guests a choice of meal prices. The selling price is based on the current fiscal year DoD meal rates.

4.3.2. If the combat support flight chief agrees it is not practical for individuals to pick up their own meals for consumption away from the dining facility, use the following procedures:

4.3.2.1. The FSO provides written procedures to the requesting activity specifying the advance notice required, the menus available, and the time and location for pickup.

AFMAN34-240 2 MAY 2005 15

4.3.2.2. The noncommissioned officer in charge (NCOIC) of the activity requesting meals will:

4.3.2.2.1. Give advance notice of the number and types of meals ordered as required by the

FSO.

4.3.2.2.2. Prepare an AF Form 79, indicating the name, grade, and meal card or SSN of each person who desires a meal and is authorized to eat at government expense. Indicate the spe-cific section and squadron requesting the meals in the organization block.

4.3.2.2.3. Send the completed forms and money collected to the dining facility.

4.3.3. The dining facility manager will:

4.3.3.1. Review forms for accuracy and use to support entries on AF Forms 79.

4.3.3.2. Instruct the person who picks up the meals to sign AF Forms 79 certifying receipt of the meals.

4.3.3.3. Use the type of meals that are picked up to determine the cash collection rates and the meal credit allowances.

4.4. Fire Station Kitchens. If the mission support group commander decides food service will be pro-vided at the fire station, the level of service will be hot meals for lunch and dinner seven days a week. The FSO will establish and coordinate procedures to have food served on a schedule basis. These procedures must be approved by USAF/ILV, Director of Services, before implementation.

4.4.1. The facility manager will:

4.4.1.1. Provide the menus to the fire chief each evening so firefighters can select menu items for the next day.

4.4.1.2. Use a Food Service attendant to serve food as well as drive the vehicle to transport meals to the fire station.

4.4.1.3. Provide the equipment necessary to transport food, including the vehicle. Under contract operations, the contractor may provide the vehicle.

4.4.2. The Fire Chief will:

4.4.2.1. Provide enough space for a serving area, ware-washing area, and a dining area.

4.4.2.2. Maintain and secure the serving and dining areas during non-serving hours as required by the Director of Base Medical Services.

4.4.2.3. Notify Food Service of menu choices at least two hours before the beginning of the serv-ing period.

4.5. Field Feeding Accounting Procedures. The field-feeding environment during exercises and at Ser-vices Combat Training Sites (SCTS) no longer requires modified accounting and reporting procedures.

Use a special field ration meal allowance in lieu of a meal allowance. Use only one type of allowance for the entire exercise or contingency operation. HQ AFSVA/SVOHF provides this allowance to the MAJ- COM quarterly.

4.5.1. The following procedures do not apply to field/contingency operations. These procedures apply to local base exercises only.

16 AFMAN34-240 2 MAY 2005

4.5.1.1. Automated operations will transfer the food to an “AF Exercise” in Inventory Control (CFS). Input the name of the exercise in the remark section of the adjustment entry. The transfer is the beginning inventory for the exercise.

4.5.1.2. During the exercise collect signatures and cash on AF Form 79, Headcount Record, which consolidates all types of meals for both Essential Station Messing (ESM) and cash custom-ers. This information will help the manager complete AF Form 1650b.

4.5.1.3. At the end of the exercise, conduct a complete physical inventory. The total will be what you will transfer back in to the dining facility. Subtract the beginning inventory from the ending inventory and this will be the dollar value of what was used during the exercise. This total should also match the transfers. Take the transfer out and subtract the transfer in - the total should match what was used. Make sure the facility manager and NCOIC of the field feeding operation sign all the documentation (transfers).

4.5.1.4. Take your cash collected, and AF Form 1650b for manually entering the data into the first sales day after the exercise. After the front of house EOD on the day you are manually enter-ing the exercise information, follow the guidance for manual sales entry in the CFS Handbook.

4.5.2. SCTS and field/contingency will use a single copy of AF Form 1650b, Manual Sales on a weekly basis to recap the meals served. Post AF Form 1119-1, Manual Monthly Monetary Report weekly and the last day of each month.

4.5.3. Each base Food Service activity conducting field feeding (whether part of a large scale exercise or contingency) will carry forward gains/losses each month throughout the fiscal year. The organiza-tion responsible for providing the subsistence and making purchases must submit AF Form 1119-1, Manual Monthly Monetary Report for the exercise/contingency, and then each month following, provide AF Form 1119-1 until either the gain/loss is zero, or the end of the fiscal year occurs. If no feeding occurs on subsequent months, only report the carryover and/or inventory on AF Form 1119-1.

Investigate any gains/losses exceeding 3% of the total income versus purchases and forward the inves-tigation results with the AF Form 1119-1.

4.5.4. HQ AFSVA/SVOHF must approve all requests for operational rations. Each base must use an 80-digit Military Standard Requisitioning and Issue Procedures (MILSTRIP) requisition format. Do not use base O&M funds to purchase operational rations.

4.5.5. Use the dining facility Production Log, as the plan for food preparation.

4.5.6. Use AF Form 35l4, Inventory Count Worksheet, to record weekly and monthly inventories.

After the end of field exercises, return all unused rations in unopened cases to the supporting base activity.

4.6. Issuing Meals-Ready-to Eat (MRE) from Food Service.

4.6.1. 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 Sheet. One individual from that unit must sign for the rations, account for meals sold, and turn in remaining rations and paperwork to the Food Service office. Manual operations will complete the field accounting in accor-dance with (IAW) paragraph 4.5.1. If the unit does not return to the base providing the rations, the Food Service section at their home base completes the accounting and forwards through their MAJ-

AFMAN34-240 2 MAY 2005 17

COM. Coordination between these units is essential to ensure all operational rations are accounted for properly.

4.6.2. When MREs are used in local exercises by organizations other than Services, the following applies:

4.6.2.1. The base FSO obtains MREs and puts them on AF Form 28, War Reserve Materiel (WRM) Ration Report (RCS: HAF-SV(M)9601. The FSO or designated representative trans-fers the rations from AF Form 28 to the requesting organization on AF Form 3516.

4.6.2.2. The FSO provides the using organization with AF Forms 79 and current meal rates. The FSO advises the organization that the rations are accountable. When the exercise is concluded, all rations not documented as issued or sold on AF Form 79 must be immediately returned to Food Service, with the turn-in of cash collected and/or ESM signatures on AF Form 79.

4.6.2.3. Once all meals, forms, and cash have been received, manual operations will complete AF Form 1119-1 to account for the use of meals during the exercise. For automated Food Service operations, input the manual sales in Inventory Control. Follow instructions in the CFS Handbook for Manual Sales Entry procedures.

4.6.3. Account for individual meals (MREs) in Inventory Control for automated locations or AF Form 1119-1 for manual operations. Transfer whole cases of MREs to the AF Form 28.

4.7. Meals, Ready-to-Eat (MREs) Positioned on Aircraft for Emergency Purposes. The following guidance is provided in the event MREs are required to be placed on Air Mobility Command (AMC) air-craft for emergency consumption - i.e., aircraft diverted to a location without access to subsistence.

4.7.1. Food Service will transfer the required MREs to the aircraft via AF Form 1297, Temporary Issue Receipt. If the MREs are consumed on the aircraft, the members will sign for them on an AF Form 79, Headcount Record. The individual who signs the AF Form 1297 must inform the members when issuing the MREs to claim them as government-furnished meals on their travel voucher so their per diem can be reduced accordingly.

4.7.2. Upon return to home station or arrival at another Air Force base with a Food Service operation, the accountable individual will turn in the unused MREs, the AF Forms 79 and 1297, and the collected cash. The automated Food Service operation will receive all rations in as a transfer-in and then enter the sales manually in Inventory Control (instructions in the CFS Handbook.

4.7.3. Do not charge MREs to organizational funds when issued for consumption or potential con-sumption. Members in TDY status receive per diem for travel days. Members must pay for the MREs or claim them on their travel voucher as a meal provided at no cost. If box lunches/MREs are issued to members on the processing line, they must pay for them.

4.8. MREs in Processing Lines. Members in TDY status receive per diem for travel days. Members must pay for the MREs or claim them on their travel voucher as a meal provided at no cost. If box lunches/MREs are issued to members on the line, they must pay for them. Orders must state Meals Pro-vided at Government Expense. Members in Group Travel Status--Enlisted Members provide meals at Government Expense--Officers/Civilians pay the Discount Rate. Remember the Finance Officer/Comp-troller answers questions on entitlements. Please ensure you coordinate with the Accounting and Finance Office (AFO).

18 AFMAN34-240 2 MAY 2005

Chapter 5

CORPORATE FOOD SERVICE ACCOUNTING

5.1. Collection of Headcount. In automated operations, the cashier rings each customer through the Point of Sales (POS) system. Sales, formerly known as earned income, are calculated based on food cost for each item a customer purchases. ESM sales are also calculated based on food cost for each item the customer chooses. Refer to paragraph 1.6. for computer malfunctions.

5.2. Sales Offset Report. Bases with one dining facility will print the Sales Offset Report from Aloha Back Office. The report lists general ledger activity resulting from processed sales transactions for the entire day. It also provides supporting documentation for the DD Form 1131. The manager must print this report daily to verify the total dollar amount received at the registers. The report will be included as sup-porting documentation for DD Form 1131.

5.2.1. Cash Reconciliation Report. For bases with more than one operation, this report is available in Corporate Reporting (normally in superintendent/account office). Use the report to compare dol-lar amounts with deposit slips and cash register receipts. Print the report daily and attach to DD Form 1131, Cash Collection Voucher. The Food Service Officer (FSO) must verify the proper amounts on DD Form 1131 at least monthly.

5.3. Sales Item List. This lists the item names, how each item is sold through the point-of-sales (POS), and the selling price for each item. An item is sold either by a recipe or directly out of the inventory. The manager should print this list monthly in case of computer malfunctions.

5.4. Sales and Cost Report (RCS: HAF-SV(M)0311. This report summarizes the results from pro-cessed sales and item transactions. It lists sales, costs, gross profit amounts, and percentages for a variety of meal periods. Managers will use this report to keep a daily standing of sales versus theoretical food cost. Cost percentages should be between 75% and 85% (80% being the target). The CFS Handbook pro-vides exact procedures for interpretation of this report. Food Service accountants must print this report monthly.

5.5. Corporate Reporting. Corporate Reporting gathers data from all facilities on base and provides centralized reporting for the Food Service superintendent or Food Service officer. The Food Service officer or superintendent will use the Corporate Sales and Cost Report to determine the financial status of the Food Service operation. Further, Corporate Reporting eliminates the need of manual printed reports through automatic data roll-ups to HQ AFSVA/SVOHF. If a base does not report for more than seven days, the facility manager will accomplish manual accounting procedures until the system is back on-line.

5.6. Uncosted Inventory Items Report. Uncosted on-hand quantities for inventory items result when the system detects usage of an item that exceeds the on-hand inventory. This essentially means that you have used products that are not accounted for in the inventory. (Selling more than what you actually have on hand, according to the computer). Managers must review and take corrective action as defined in the CFS Handbook at least daily.

5.7. Financial Summary. The food manager must try to keep each food account within three percent of the total income versus total purchases.

AFMAN34-240 2 MAY 2005 19

Chapter 6

ORDERING AND INVENTORY FOR ALL FOOD SERVICE OPERATIONS (DINING HALL,

FLIGHT KITCHEN, CENTRAL PREP, AND FIELD FEEDING)

6.1. General Procedures:

6.1.1. Full Food Service contract operations follow the procedures in the Performance Work State-ment (PWS).

6.1.2. Military operations:

6.1.2.1. The FSO designates in writing, by name and duty title, the persons responsible for the security of food in each facility.

6.1.2.2. Storeroom personnel will weigh and count all food received, thawed, issued, or returned to the storeroom.

6.1.2.3. Storeroom managers must ensure the code dates are posted for vendor items and that deliveries are checked for freshness and contract compliance. The storeroom manager requests assistance from the Military Public Health (MPH) inspector when necessary and advises the Defense Supply Center, Philadelphia (DSCP) account manager when the requirements of the con-tract are not met.

6.1.2.4. Use base organizational Operations and Maintenance (O&M) funds (3400) to purchase ice; items such as paper products, plastic ware, charcoal or lighter fluid; and beverage dispensing equipment leasing and service. Do not use ESM funds to purchase these items.

6.2. Subsistence Evaluation. The dining facility manager documents and reports unsatisfactory subsis-tence annually. Complete the survey found on Defense Supply Center Philadelphia (DSCP) Subsistence web site www.dscp.dla.mil/subs/pvsurvey/subsurv.htm. Print the screen before sending.

6.2.1. If storeroom personnel experience problems throughout the year, contact the DSCP account manager within the region. If the problem is not resolved in a reasonable amount of time, contact the MAJCOM or HQ AFSVA/SVOHF. Make sure documentation of the problem, recommended solu-tions and point of contact is included in all requests.

6.3. Production Log. The Production Log dictates Food Service production. The facility manager com-pletes a Production Log for each meal, based on the 14-day menu. The Production Log lists items to be served for a particular meal, who will prepare the item, temperature checks, taste testing initials, recipe numbers, sale item numbers, serving sizes and utensils used on the serving line, and progressive cooking time and amounts. Use a separate Production Log for each meal and separate each short order, salad, and pastry Production Log. Accurate information in this form is vital to ensure ordering and forecasting pro-grams operate effectively.

6.4. Automated Ordering Procedures.

6.4.1. For automated locations, order food from Prime Vendor using CFS automation. Prime Vendor, the DSCP account manager, and the Food Service staff set the schedule frequency for ordering and delivery of subsistence. Normal ordering timeframes are within 48-72 hours before the issue date.

www.dscp.dla.mil/subs/pvsurvey/subsurv.htm

20 AFMAN34-240 2 MAY 2005

6.4.2. The storeroom manager will prepare a separate order for each type of vendor. The facility man-ager must ensure the headcount projected and quantities to prepare for the ordering period are accu-rate. In addition, the facility manager must verify order quantities before transmission to DSCP. Use the purchase order as the back dock receipt when receiving the subsistence. If food is purchased from the Defense Commissary Agency (DeCA), use the Government Purchase Card (GPC). See paragraph

6.16. for more information on GPC use. Find exact automated ordering procedures in the CFS Hand-book.

6.5. Vendor and Inventory Items. Every item in the inventory has a six-digit number assigned to it.

Link all items in use to a Vendor Item contained in a vendor catalog. Some Inventory Items have multiple Vendor Items. These are nested items such as Soda Fountain. DSCP assigns a 13-digit national stock number (NSN) to each vendor’s product(s). At a minimum, DSCP sends the catalog via e-mail to all auto-mated facilities weekly.

6.5.1. The storeroom manager will ensure each inventory item number in use is linked to a vendor item number. Once a catalog is imported, the storeroom manager must verify the conversion for the purchase unit of measure for all linked items. Verify the effective date on all catalog imports by select-ing the “hide quote” button under vendor items.

6.6. Call Number. Inventory Control will automatically assign a reference number to every purchase order. DSCP/STORES web assigns a call number to all orders processed through CFS automation.