TE_CA_03-05 _IMCOM_PR_G9_-_Breakage_and_Spoilage_Accountability_Updated_04.23.2013.docx

Chapter 5

Breakage and Spoilage

BREAKAGE AND SPOILAGE

REFERENCE: AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities, Appendix G, Cash Inventory and Retail Sales Accountability (Controls and Procedures)

1. In the event Breakage and/or Spoilage is found in the storage, kitchen or bar area, DA Form 4080, Transfer Between Activities (TBA) (Encl 5-1) or FoodTrak TBA will be used to properly record the loss.

a. The TBA must be signed by the Activity Manager and approved by the Division Chief

b. The TBA is forwarded to NFS or CAO as appropriate.

2. In the case of broken or spoilage storeroom stocks, an audit trail must be established. FoodTrak or bin cards must be adjusted indicating the amounts broken or spoiled and a DA Form 4080 initiated.

3. Food and beverage items not prepared for sale and that are thought to be spoiled will be inspected by the Garrison Veterinarian. The veterinary certification will be included with the Daily Activity Report (DAR) and sent to NFS or servicing CAO for adjustment of accountability. Spoiled products will be destroyed as prescribed by the Activity Manager.

4. When unprepared food is judged spoiled, a Garrison Veterinarian statement will be obtained and attached to the DA Form 4080.

5. Leftovers will NOT be transferred to spoilage. This is a direct result of improper forecasting and/or planning.

6. Trimmings from meat and vegetables will be absorbed into the cost of doing business and will NOT be transferred to spoilage.

7. The issuing and receiving activity will keep file copies of the DA Form 4080.

8. Management must ensure that all breakage and spoilage items are discarded the day they are written off.

5-1

FORM

1 JUN 73

DA

ENCL 5-1

5-2 image4.emf

Microsoft_Office_Excel_97-2003_Worksheet1.xls Sheet1

TRANSFERS BETWEEN ACTIVITIES For use of this form, see AR 215-5; the proponent agency is USAFAC FUND . 010 TRANSFER NUMBER 555

INSTALLATION (Name and address)

STOCK NUMBER DESCRIPTION UNIT QUAN-TITY UNIT PRICE AMOUNT

NA Ground Beef lbs. 20 1 00 20 00

NA Hamburger Buns Pkg 10 40 4 01

24 02

DATE ISSUING ACTIVITY . SIGNATURE OF MANAGER .

DATE . ISSUING ACTIVITY . SIGNATURE OF MANAGER .

DATE . ISSUING ACTIVITY SIGNATURE OF MANAGER .

Food Cost of Goods

Breakage & Spoilage

Bowling Center Manager

Bill Smith

Mark Miller

B. W. Wilson

1 Oct 13

1 Oct 13

1 Oct 13

Sheet2

Sheet3 image1.jpeg image2.png image3.jpeg