TE_CA_03-10 _IMCOM_PR_G9_IC_SOP_-_Sales_Accountability_Updated_04.23.2013.docx

Chapter 10

Sales Accountability

SALES ACCOUNTABILITY

REFERENCE: AR 210-1, Military Morale, Welfare, and Recreation and Nonappropriated Fund Instrumentalities, Appendix G, Cash Inventory and Retail Sales Accountability (Controls and Procedures)

1. Sales accountability tests are an important element of the system of management controls to protect resale merchandise and sales receipts. Results of comparing sales records to actual receipts and applying standard accounting tests, based on inventory use, will be used to identify significant variances and responsibility for fraud and embezzlement. Sales accountability tests involve:

a. Determining expected sales based on inventory use.

b. Determining actual sales based on sales records.

c. Comparing expected sales with actual sales and identifying any variances.

2. Sales accountability tests compare actual sales recorded in the cash control system with expected sales that are calculated based on inventory usages. Variances between actual and expected sales based on inventory sold are considered significant when they exceed:

a. Two (2) percent for alcohol or food and beverage service.

b. One (1) percent for all other sales.

c. $450 of any food and beverage or alcoholic product.

3. If expected sales exceed actual sales by a significant margin, managers must investigate the circumstances and take the appropriate corrective actions. Some reasons for significant differences are:

a. Inaccurate beginning or ending physical inventories.

b. Theft or other loss of inventory.

c. Failure to record sales or other manipulation of sales documentation and the diversion of cash proceeds.

4. When sales accountability tests show significant variances between actual and expected sales, managers must thoroughly investigate the causes for the variance and take all necessary corrective actions.

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a. Shortages and overages will be recorded in accounting records separately.

For example, $200 overage and a $100 shortage will be recorded individually instead of a collective or net $100 overage. Overages and shortages should be posted to the approved automated system or Stock Record Cards.

b. If the allowable variance (1%) or a total of $450 is exceeded, a report is forwarded through the appropriate Division Chief or Director, Family and Morale, Welfare and Recreation (DFMWR) to the activity Manager for explanation and correction.

c. Monthly variances greater than $450 require an investigation and should be immediately reported to the DFMWR.

d. The Pacific Region Single Fund Manager will be provided copies of all investigations of variances greater than $450.

5. If the net difference between the physical count and the recorded inventory balances on hand is five percent of the total inventory value or exceeds $2,500, physical inventories of the merchandise being maintained must be taken as of the last business day of each month until the difference is within 1% for two consecutive months.

6. Automated systems (i.e. FoodTrak, RecTrac, GolfTrac, etc.) will be used to maintain perpetual inventory stock records. Only with an exception from IMCOM G9, may stock record cards be utilized.

7. Inventory Control.

a. End of the month (EOM) inventories will be conducted and listed separately for each department. EOM inventories will be taken at the close of business on the last day of the month or before opening on the first day of the following month.

b. Effective dates of retail price changes will be coordinated with inventory schedules to ensure accuracy of recorded retail values.

c. Cutoff date for sales, issues, returns, adjustments, and transfers between departments is the last day of the month so the inventory lists will be accurate.

d. Merchandise delivered during the inventory will not be counted unless the purchase and payment have been or will be recorded as of the inventory cutoff dates.

e. Merchandise sold during the inventory will be included in the inventory count unless the related sale and receivable or money received have been or will be recorded as of the inventory cutoff date.

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f. Two people working in pairs will conduct inventories.

(1) One person will inspect and count the items; the other will enter the count on the list.

(2) The person designated to inventory should be a disinterested individual ( i.e., pro shop inventory should be taken by someone other than the clerk who works in the shop). However, the clerk should help conduct the inventory in his or her respective area of responsibility.

g. Open and partial containers (such as coffee, spices, etc.) in the kitchen production areas will not be included on the monthly inventory.

h. Bar condiments and garnishes are charged to cost of goods at the time of issue.

i. To arrive at unit prices, use the moving average method or the first-in, first-out method.

j. If you have more than one food department, you will use a central warehouse or establish a home base department to TBA items to and from. A Central Storeroom Requisition sheet is used to issue all food and bar items from the appropriate storeroom. Personnel authorized to issue food and bar items should be limited to not less than the minimum necessary for operation requirements.

k. All issues should be posted to FoodTrak or DA Form 1991 (Stock Record Card) on a daily basis. This will create a perpetual inventory. While merchandise is in the storeroom, it will be maintained and documented by FoodTrak or on Stock Record Cards.

l. Sensitive item inventories are used to control high cost or high use items. This method of daily record keeping will give the current balance for a particular item or items.

(1) The number of items controlled should be between 5 and 10 within a food operation.

(2) Inventory documents must be reviewed daily.

(3) Variances must be investigated and explained in writing. The Manager must sign the form and indicate the type of corrective action taken when applicable.

(4) The form should be completed by kitchen personnel and reconciled with the scatter sheet by administrative personnel.

(5) The manager should make a physical count at least once per week.

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(6) Retain the completed form on file for future reference and audits.

m. The acceptable inventory turnover rate for food and beverage is 1 to 1. This measures the efficiency of inventory control. A ratio of 1 to 1 means that the entire inventory is turned over once within the month. High inventories unnecessarily tie up operating funds, cause excessive storage costs, make monthly inventories more difficult and may result in stock becoming outdated.

8. Bar Sales Accountability.

a. Bar Sales Accountability is a process for management to monitor each bartender’s effectiveness in maintaining established standards.

b. A bar is a clearly identified set of bottles of liquor, beer and/or beverages for resale. Each bar should be considered as a separate operation with its own sales accountability control. No products should be transferred without properly completing a Transfer Between Activities (TBA). All TBA’s are to be forwarded to the Financial Manager or the Central Accounting Office (CAO) for processing within two working days.

c. Bar inventory usage figures determine expected sales:

(1) Beg Inv + Issues In – Transfers Out – End Inv = Expected Inventory Utilization

(2) Expected Inventory Utilization x Sales Price = Expected Sales

d. The dollar difference between expected sales and actual sales is considered an overage or shortage.

e. A bartender’s performance evaluation will be made according to a 2% standard variance in dollars between actual recorded sales and expected sales. The bartender’s performance evaluations serve a dual purpose: while enforcing desired quality standards, it also provides a form of inventory and sales accountability on beverage sales.

f. Bartender performance evaluations will be done on an unannounced or “surprise” basis.

g. Each bartender will be checked at least once during an accounting period (monthly).

h. Bar inventories are taken upon change of bartender; more often if variances warrant. Inventories must be conducted monthly at a minimum.

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i. To ensure an accurate, fair evaluation, the manager or designee will inventory the beverage stock to be used prior to the start of the shift being evaluated. The inventory will be verified by another disinterested individual (not the bartender who is to be checked). At the end of the evaluation period, the manager or his/her representative will inventory the beverage stock a second time. The bartender being evaluated will verify this ending inventory. Results of this usage inventory will be compared to actual sales. The 2% variance standard will be applied.

j. The requirement to ensure that bartenders meet minimum performance standards achieves the same goal as daily bar inventories and replaces that previous requirement.

This check does not prevent the manager from performing more frequent inventories if he/she desires.

k. If, however, the cost of goods in the bar exceeds the Army benchmark, or there is a monthly fluctuation of 2% or greater in the COGS, daily sales accountability tests will be required to determine the cause. These tests will be performed until variances are not exceeded for two months.

l. Cost of goods percentages that are abnormally high or constantly fluctuating month to month is an indication to management that they have a potentially serious condition. Management should conduct an investigation to determine possible causes such as theft or incorrect pricing.

9. Beverage Controls

a. Bar sales accountability controls permit management to monitor each bartender’s effectiveness in maintaining established standards.

b. Bar inventory usage figures determine expected sales. The dollar difference between expected sales and actual sales is considered overage or shortage.

Beg Inv + Issues In – Transfers Out – End Inv = Expected Sales

c. Each bar should be considered as a separate operation with its own sales accountability. No bartender will share an inventory or a cash drawer with another bartender.

d. Maximum allowable variance for alcoholic beverage sales vs. price of inventory sold is 2%.

e. Bar Sales Accountability Forms (Encl 10-1 blank and complete) are to, at a minimum, include:

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(1) Bar, Date, and Bartender’s Signature showing his/her acceptance of responsibility for the inventory during the period for which the sales accountability is to be determined.

(2) Bottle weight in ounces (tare weight) The ounce content of a 750 ml bottle is 25 and a litter bottle is 33. This number indicates the tare setting number. To determine the tare weight of a bottle, place the bottle on a mechanical bar inventory weighting scale. Considering the bottle size (750 ml, 1 lt, etc.) rotate the outer ring of the scale until the ounce contents number of the bottle (25 or 33) lines up with the indicated “0”. Use the red graduations for distilled spirits and the green graduations for liqueurs and cordials. The indicator reading is the tare weight for the bottle. Tare weights should be recomputed periodically.

(3) Brand Name of the beverage.

(4) Beginning Inventory of each item.

Beginning Bottles x 33 + Beginning Ounces = Beginning Inventory

(5) Units Received/Transferred items are those that have been issued to or transferred out of the bar during that specific operating period. Any items deemed as spillage should be entered as a negative in the Unit Received column to remove it from the inventory.

(6) Ending Inventory of each item.

Ending Full Bottles x 33 + Ending Ounces = Ending Inventory

(7) Ounces Used:

Beg Inv + Issues In – Transfers Out – End Inv = Ounces Used

(8) Sales Price is the sales price per shot.

(9) Sales Total is the total amount sold in dollars for a particular item. All totals added together should equal the amount of sales in the POS.

Units Used in Ounces x Sales Price = Sales Total

(10) Cost Price is the cost per oz. to the activity.

(11) Cost Total is the total cost of items consumed in dollars to the activity.

Used Ounces x Cost Price = Cost Total

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(12) POS Sales is the units sold per item as entered into the POS system. This total is taken from the register reading.

(13) Sales Per Register is the total amount in dollars per item that should be accounted for in the register.

POS Sales x Sales Price per Ounce = Sales Per Register

(14) Inventory Overage/Shortage is the difference between sales per register and expected sales per inventory in units.

POS Sales – Used Ounces = Inventory Overage/Shortage

(15) Overage/Shortage is the total dollar amount the Individual Register Operators drawer is either over and short as compared to the POS reading.

Sales Per Register – Sales Total = Overage and Shortage

(16) Spillage includes those items that are deemed unusable during the shift to include broken bottles or incorrectly poured drinks. The dollar amount is noted in the column next to the item and it is automatically subtracted from the Closing Reading in the Adjustment block of the spreadsheet. The item unit that is recorded under spillage must also be entered as a negative in the Unit Received column to remove it from the inventory.

(17) POS Sales Report is the POS report that is printed at the end of a shift and indicates the total sales and items sold or consumed.

(18) Adjustments include items from the Spillage section. The dollar amount is transferred from spillage to this block.

(19) Overall Total Sales is the total amount in dollars sold as indicated by the POS report and includes all beverages.

(20) Expected Sales per Inventory figure is taken from the total sales column of the bar inventory.

(21) Inventoried By is the signature of the person conducting the inventory. Although the bartender may assist in conducting the inventory, someone should take the inventory other than the person tending the bar during the accountability period.

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f. A bartender’s variance log is maintained for each bartender. This log contains the data that is pertinent to the operation, to include name, location, and date or bar operation, cash overages or shortages and results of bartender inventories. A variance log identifies bartender trends and is an effective management tool when evaluating performance.

g. A number of factors can cause a discrepancy between expected and actual bar sales:

(1) Incorrect serving size.

(2) Lack of accountability on soft drink sales.

(3) Spillage.

(4) Improper documentation of errors or returned drinks.

(5) Tare weight inconsistencies.

(6) Incorrect pricing.

(7) Non-standard bar recipes.

(8) Incorrect inventory or extension.

(9) Poorly calibrated scales.

h. Causes of discrepancies should be determined and documented on the sales accountability statement. Bartenders who do not perform within acceptable standards should be counseled and rechecked on their next shift. Continued shortages/overages in excess of the maximum variance (2%) warrant further counseling and a personnel action in accordance with Civilian Personnel Office guidelines.

i. Bar beverages and supplies should be stored under lock and key. The keys to the bar areas should be controlled through the use of a key control log and accessible only by authorized employees.

j. A perpetual inventory is maintained for sensitive and high dollar value items.

This includes all beer, wine, and liquor items. (See Inventory Control).

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10. Draft Beer Accountability:

a. When determining draft beer accountability needs, several things need to be taken into consideration, size of facility, number of taps, and volume of draft beer. In a small operation, the cost of a system may exceed the amount lost through waste and pilferage. There are many methods of accounting for draft beer; some are more labor intensive and some are more costly.

b. Expected Sales Method.

(1) Accountability factors:

(a). ½ barrel (usually referred to as a “keg”) = 15 ½ gallons = 1984 fluid ounces.

(b) Type of draft beer used: Brand A x $56.00

(c) Type of glassware:

(i) 12-ounce glass with ½ foam head or 10 ounces of beer per glass.

(ii) 60-ounce pitcher with ¾ inch foam head or 50 fluid ounces of beer per pitcher.

(d) Waste Factor = 5%.

(e) Computation of Expected Sales:

(i) Total expected fluid ounces from 1 keg:

95% yield x 1984 ounces/keg = 1885 ounces

(ii) Expected glasses from 1 keg:

1885 fl. oz. = 1885 = 189 glasses # fl. oz./glass 10

(iii) Revenue per keg = 189 x 1.00/glass = $189.

(2) Sales accountability for draft beer will be based on the total number of glasses drawn from the total of beer kegs from start to finish of the keg. This is documented in a logbook for accountability. For daily retail sales accountability purposes, the draft beer sales per register will be compared to the total expected sales.

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(3) When a keg runs dry and a new keg is brought on line, the register will be rung out. The closing and opening readings for the draft beer key will be recorded in the logbook along with the date, time and manager’s initial. Draft beer sales will be rung up on the designated key. Each keg line will be separately tracked in the logbook. At the close of a shift, when the register is rung out, the closing reading for the draft beer key will be computed by taking the closing reading less the opening reading to determine draft beer sales. Total draft beer sales will be divided by the glass selling price for that shift to determine the number of glasses used for that shift. The total usage for the shift will be recorded in the usage column in the logbook.

c. Keg Scales:

(1) A keg platform scale is needed for this process.

(2) Total weight of a keg is approximately 162 lbs., including the weight of the container.

(3) Weight of beer only is 1984 fl. oz. = 124 lbs.

16 fl. oz.

(4) Expected revenue per lb. of beer sold = $189 = $1.54 124 lbs.

(5) The bar inventory clerk enters the weight of the keg beer tapped on beginning column.

(6) Any additional full kegs that must be added to the inventory during the bartender’s shift will be recorded at 124 pounds received.

(7) After the bar is closed, the bar inventory clerk will weigh the total number of pounds of draft beer tapped subtracting the weight of the container from the total weight.

(8) The difference between the beginning inventory, plus kegs received, minus ending inventory, is the amount used. Multiply the number of pounds to the ending inventory, is the amount used.

(9) Compare the expected sales against the cash register total draft beer sales.

The difference is the variance. If the variance exceeds 5% for draft beer sales, it must be explained in writing and appropriate disciplinary action taken.

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d. Draft Beer Counters.

(1) Draft Beer Counters can eliminate careless pouring, unauthorized free beer, and bartender theft. They are used to count the number of ounces dispensed rather than the number of beer containers dispensed. This does not require a bartender to hit a button prior to pouring. Whatever draft beer is poured and counted throughout the shift is what the bartender is accountable for. The draft beer counters replace the existing beer faucets and are easily installed.

(2) Meter readings are taken manually at the end of the bartender’s shift and compare to actual sales using an automated spreadsheet (Encl -10-2, 10-3).

(3) Once managers are aware of how much draft is poured every shift, they can compare it to how much draft beer is sold every shift. Any unacceptable variance between the cash register readings and the Draft Beer Counter readings should be cause for concern.

(4) Managers are expected to determine if variances are by wild beer (foamy beer poured down the drain) or wild bartenders (sloppy pouring, unauthorized beers, cash skimming or personal consumption). If the problem is with foamy beer, have the beer distributor correct the problem. If the problem is with employees, they should be re trained and disciplined appropriately to prevent similar occurrences in the future.

(5) Draft Beer Counters work well for a direct draw dispensing system (cooler behind the bar with kegs stored below the taps) and are also recommended for facilities with eight or fewer taps that use a remote dispensing system.

(6) Draft beer counters work very well in conjunction with draft foam control detectors for remote dispensing systems.

e. Flow Meters.

(1) Small turbine-style flow meters are installed in the cooler onto the beer lines, out of sight from the customer. The meters accurately register the amount of beer dispensed through each faucet for every shift. Managers take cash readings and compare the amount of beer sold to the amount of beer poured from the reports generated by the control system.

(2) A flow meter-based draft beer metering system is recommended for facilities with eight or more taps.

(3) This system requires professional installation.

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f. Mechanical Beer System

This is probably the most accurate method for maintaining draft beer accountability. Each beer is portioned, controlled and metered. The meter records how many beers have been drawn and this can be compared with cash register reports to determine sales accountability. This system also allows management to determine the size of foam head to be poured with every size of glass or by pitchers. A turn of the key secures the device; preventing tampering by unauthorized personnel.

g. Draft Foam Control Detectors:

(1) The Draft Foam Control (DFC) prevents CO2 from entering the beer line at the end of a keg. This device will keep the line filled with beer when the keg becomes empty. When a new keg is tapped and the DFC is reset, liquid beer will pour foam-free as soon as the faucet is opened (Encl 10-4)

(2) The DFC will stop beer from foaming when a new keg is tapped. It will not, however, cure foamy beer problems caused by warm temperatures, improper CO2 pressure, dirty beer lines, or worn parts.

h. Draft Beer Tap Locks:

Draft beer tap locks are used to prevent the theft of draft beer when the bar is closed. Tap locks are recommended for any draft beer system that does not have the capabilities of turning the beer on and off and is not located in a secure area.

i. Cooperage:

When kegs are delivered to a facility, a deposit is paid for the actual keg container. This fee varies from state to state, by distributor. When kegs are returned to the vendor, a credit is issued. This must be broken out when posting to the General Ledger Accounts (GLAC’s). If not, the cost of the deposit/credit is incorporated into the

COGS.

j. Review the invoices carefully to determine amounts of charges and credits in connection with returnable containers.

(1) Debit GLAC 128 with the charges of deposits.

(2) Credit GLAC 128 with returns to vendors.

(3) Credit GLAC 128 for any containers sold to customers.

(4) Debit GLAC 128 for any returns by customers.

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k. At month end, NFS/CAO will adjust the ending balance to the dollar value of the physical inventory of containers taken by the NAFI. GLAC 741, Deposits Lost Expense, will be debited for any amount lost on containers due to breakage or loss.

l. Holding Bartenders Accountable:

Once managers are aware of how much is POURED every shift, they can compare how much draft beer is SOLD every shift. Any unacceptable variances between cash register readings and the Draft Beer Counter readings should be cause for concern. Managers are expected to determine if variances are created by Wild Beer (foamy beer poured down the drain) or Wild Bartenders (sloppy pouring, unauthorized free beers, cash skimming or personal consumption). If the problem is with foamy beer, have your beer distributor correct the problem. If the problem is with employees pilfering cash, drinking on the job, pouring carelessly or giving away beer to solicit bigger tips, they should be re-trained and disciplined appropriately to prevent similar occurrences in the future.

11. Food Sales Accountability:

a. To account for the amount of food that leaves the kitchen to be served to the guests and to account for sales that are realized from the food served, guest checks or POS with detailed reporting capabilities are used.

b. When guest checks are used, they will be issued in numerical sequence to the servers on DA Form 4082 (Daily Cashier’s Record) as accountable forms. The use of guest checks will be reconciled for every shift issued.

c. On completion of their shift, servers will turn in unused guest checks to the manager on duty, who will record them on the DA Form 4082. To account for all copies of the guest checks, an independent person will reconcile the duplicate copy submitted to the kitchen to order a meal with the original copy (cashier’s copy). This ensures that the food orders that left the kitchen were the same as those paid for by the guest.

d. Detailed POS reports will give this information as well. If using the POS for reports; also run a void report at the end of the shift.

e. DA Form 5053 (Scatter Sheet) (Encl 10-5) or a POS Daily Item Sales report is used to record the number of menu items sold, to determine the portion count, to measure menu trends and to forecast sales.

f. When DA Form 5053 is filled out, the total sales column should be compared to the cash on the POS total sales reading and sales variances explained.

g. Completed DA Form 5053, should be furnished to the manager. The numbers are transferred to DA Form 5053-1 (Scatter Sheet Recap) (Encl 10-6).

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h. POS with detailed reporting capabilities can compile the required data into reports and eliminate the need for a manual scatter sheet.

12. Cover Charge Accountability:

a. When charging an entrance fee to a facility for a special event or regular programming, sales accountability testing must be completed.

b. One method is to use numerically controlled wristbands. Wristbands are issued as a controlled item to a cashier and are signed for on a DA Form 4082.

c. At the end of the shift, the cashier is responsible for the funds that were collected while the individual who signed for the wristbands will return all that were not used. The manager on duty will reconcile these on the DA Form 4082. The number of tickets that were given out should match the amount of money that was received.

13. Storage Space Accountability.

a. MWR programs that provide space for patrons to store their personal property, such as boats, motor homes, trailers, etc., will require patrons to sign a contract outlining program/user responsibilities, including proof of insurance.

b. The contract will include a specified period (monthly, quarterly, or annually).

c. Payment will be made when the contract is signed and a copy of the payment receipt is attached to the contract.

d. The MWR program will send a contract expiration notice to the patron at least 10 days prior to the expiration date.

e. A master list indicating the total spaces available, the number occupied/vacant, and total amount of money due and collected will be kept current daily and compared with the contract file at the end of each month. Variance will be researched and provided to the appropriate Division Chief for further action.

14. Other Retail Sales Accountability.

a. All activities that have resale operations other than food and beverage will use accountability controls regardless of volume.

b. Sales accountability tests will be performed monthly in coordination with monthly inventories.

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c. Employees under the direct supervision of the activity manager or a designated representative will perform physical inventories for resale merchandise and consumable supplies.

d. Physical resale inventories are required on the last business day of each month.

e. Retail Sales Accountability Form will be utilized to conduct inventory:

(1) Item Name for each item for sale in the activity.

(2) Beginning Inventory of each item.

(3) Purchases from vendors. Record the quantity of items received from receiving reports or vendor invoices.

(4) Transferred In items are those that have been transferred in from other activities or departments using the Transfer Between Activities (TBA) form (DA Form 4080) during that specific operating period.

(5) Transferred Out items are those that have been transferred out of the resale activity or used for other than retail sales (i.e., items transferred out from program use) using the TBA (DA Form 4080) during that specific operating period.

(6) Total Available Units.

Beginning Inventory + Purchases + Transfers In –Transfers Out.

(7) Ending Inventory of the items. This is taken from physical inventory count recorded at the end of the sales period.

(8) Units Sold is the number of a particular item sold in a time period.

Beg Inv + Purchases + Transfers In – Transfers Out – End Inv = Units Sold

(9) Unit Cost is the cost of an individual item to the activity.

(10) Total Cost = Unit Cost X Units Used.

(11) Retail = Price is the price advertised to the customer.

(12) Retail Sales Total = Sales Price X Units Sold.

(13) Sales Per Register is the total sales amount per item as indicated by Point of Sales System.

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(14) Inventory Overage is when expected sales per register exceed expected sales per inventory.

(15) Inventory Shortage is when expected sales per inventory exceed sales per register.

(16) Total Cost = the sum of Column J.

(17) Total Retail Sales = the sum of Column L.

(18) Total Inventory Overage = the sum of Column N.

(19) Total Inventory Shortage = the sum of Column O.

(20) COGS % is determined by dividing Total Cost (Column P) by Total Retail Sales (Column Q).

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Encl 10-1 10-17

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10-19

ENCL 10-2

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ENCL 10-3

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ENCL 10-4

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Encl 10-5 10-23

Encl 10-6 10-24 image3.wmf

Microsoft_Office_Excel_97-2003_Worksheet1.xls Standards

ARMY BENCHMARKS AND STANDARDS

CATEGORY C ACTIVITIES

FOOD AND BEVERAGE FY 03 BOWLING FY 03

COST OF GOODS SOLD (COGS) COST OF GOODS SOLD (COGS)

DINING 40% PRO SHOP ** 70%

SNACK BAR 35%

CATERED FOOD 35% LABOR ** 50%

BAR 25%

CATERED BAR 25% NIBD * 18%

LABOR

DINING 42%

SNACK BAR 35% GOLF

CATERED FOOD 35%

BAR 30% COST OF GOODS SOLD (COGS)

CATERED BAR 30% PRO SHOP ** 75%

OOE LABOR ** 45%

DINING 10%

SNACK BAR 15% NIBD * 18%

CATERED FOOD 10%

BAR 10%

CATERED BAR 10%

BINGO

NIBD

DINING 8% NIBD ** 20%

SNACK BAR 15%

CATERED FOOD 15%

BAR 35% FOOD PROGRAMS (ALL)

CATERED BAR 35%

NIBD ** 8%

TOTAL CLUB AND FBE

COGS 40%

LABOR 40%

OOE 12% * = BOD STANDARD

NIBD * 8% ** = SOUTHEAST REGION STANDARD

Encl 3-1 (P1)

SPORTS USA BAR:

BAR INVENTORY DATE: A

BARTENDER:

B C D E F G H I J K L M tare BEG UNIT END USED SALES COST SALES OVER/ wgt DESCRIPTION INV REC INV OZ OZ TOTAL OZ TOTAL PER REG SHORT

18 r Bacardi Silver 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

22 r Canadian Club 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

17 r Cutty Sark 0 $ 2.00 $ - 0 $ 0.38 $ - 0 $ - 0 $ - 0

15 r E & J Brandy 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

22 r Jim Beam 0 $ 2.00 $ - 0 $ 0.23 $ - 0 $ - 0 $ - 0

22 r Sauza Gold Teq 0 $ 2.00 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

18 r Seagrams Gin 0 $ 2.00 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

22 r Smirnoff Vodka 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

24 r Absolut Vodka 0 $ 2.50 $ - 0 $ 0.44 $ - 0 $ - 0 $ - 0

26 g Amaretto 0 $ 2.50 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

18 g Buternips 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

20 r Captain Morgan 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

21 g Carolans Irish Cr. 0 $ 2.50 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

19 r Chivas Regal 0 $ 2.50 $ - 0 $ 0.61 $ - 0 $ - 0 $ - 0

18 g Cinnamon Schps 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Crown Royal 0 $ 2.50 $ - 0 $ 0.86 $ - 0 $ - 0 $ - 0

21 g Grand Marnier 0 $ 2.50 $ - 0 $ 0.85 $ - 0 $ - 0 $ - 0

22 r Hornitos Teq 0 $ 2.50 $ - 0 $ 0.44 $ - 0 $ - 0 $ - 0

22 r Jack Daniels 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

26 g Kahlua 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

19 r Makers Mark 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

20 g Midori 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

19 g Peach Schnapps 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

19 g Peppermint Schp 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Remy Martin 0 $ 2.50 $ - 0 $ 0.60 $ - 0 $ - 0 $ - 0

19 g Sloe Gin 0 $ 2.50 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

19 g Souther Comfort 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

22 r Tanqueray 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

20 g Yukon Jack 0 $ 2.50 $ - 0 $ 0.34 $ - 0 $ - 0 $ - 0

Page 1 TOTALS $ - 0 $ - 0 $ - 0 $ - 0

SPILLAGE: ITEM AMOUNT ITEM AMOUNT

N

TOTAL $ - 0

Encl 3-1 (P2) image4.wmf

Microsoft_Office_Excel_97-2003_Worksheet2.xls Standards

ARMY BENCHMARKS AND STANDARDS

CATEGORY C ACTIVITIES

FOOD AND BEVERAGE FY 03 BOWLING FY 03

COST OF GOODS SOLD (COGS) COST OF GOODS SOLD (COGS)

DINING 40% PRO SHOP ** 70%

SNACK BAR 35%

CATERED FOOD 35% LABOR ** 50%

BAR 25%

CATERED BAR 25% NIBD * 18%

LABOR

DINING 42%

SNACK BAR 35% GOLF

CATERED FOOD 35%

BAR 30% COST OF GOODS SOLD (COGS)

CATERED BAR 30% PRO SHOP ** 75%

OOE LABOR ** 45%

DINING 10%

SNACK BAR 15% NIBD * 18%

CATERED FOOD 10%

BAR 10%

CATERED BAR 10%

BINGO

NIBD

DINING 8% NIBD ** 20%

SNACK BAR 15%

CATERED FOOD 15%

BAR 35% FOOD PROGRAMS (ALL)

CATERED BAR 35%

NIBD ** 8%

TOTAL CLUB AND FBE

COGS 40%

LABOR 40%

OOE 12% * = BOD STANDARD

NIBD * 8% ** = SOUTHEAST REGION STANDARD

Encl 3-1 (P1)

SPORTS USA BAR:

BAR INVENTORY DATE: A

BARTENDER:

B C D E F G H I J K L M tare BEG UNIT END USED SALES COST SALES OVER/ wgt DESCRIPTION INV REC INV OZ OZ TOTAL OZ TOTAL PER REG SHORT

18 r Bacardi Silver 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

22 r Canadian Club 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

17 r Cutty Sark 0 $ 2.00 $ - 0 $ 0.38 $ - 0 $ - 0 $ - 0

15 r E & J Brandy 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

22 r Jim Beam 0 $ 2.00 $ - 0 $ 0.23 $ - 0 $ - 0 $ - 0

22 r Sauza Gold Teq 0 $ 2.00 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

18 r Seagrams Gin 0 $ 2.00 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

22 r Smirnoff Vodka 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

24 r Absolut Vodka 0 $ 2.50 $ - 0 $ 0.44 $ - 0 $ - 0 $ - 0

26 g Amaretto 0 $ 2.50 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

18 g Buternips 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

20 r Captain Morgan 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

21 g Carolans Irish Cr. 0 $ 2.50 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

19 r Chivas Regal 0 $ 2.50 $ - 0 $ 0.61 $ - 0 $ - 0 $ - 0

18 g Cinnamon Schps 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Crown Royal 0 $ 2.50 $ - 0 $ 0.86 $ - 0 $ - 0 $ - 0

21 g Grand Marnier 0 $ 2.50 $ - 0 $ 0.85 $ - 0 $ - 0 $ - 0

22 r Hornitos Teq 0 $ 2.50 $ - 0 $ 0.44 $ - 0 $ - 0 $ - 0

22 r Jack Daniels 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

26 g Kahlua 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

19 r Makers Mark 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

20 g Midori 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

19 g Peach Schnapps 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

19 g Peppermint Schp 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Remy Martin 0 $ 2.50 $ - 0 $ 0.60 $ - 0 $ - 0 $ - 0

19 g Sloe Gin 0 $ 2.50 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

19 g Souther Comfort 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

22 r Tanqueray 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

20 g Yukon Jack 0 $ 2.50 $ - 0 $ 0.34 $ - 0 $ - 0 $ - 0

Page 1 TOTALS $ - 0 $ - 0 $ - 0 $ - 0

SPILLAGE: ITEM AMOUNT ITEM AMOUNT

N

TOTAL $ - 0

Encl 3-1 (P2)

SPORTS USA BAR:

BAR INVENTORY - Page 2 DATE: A

BARTENDER:

C D E F G H I J K L M

BEG UNIT END USED SALES COST SALES OVER/

DESCRIPTION INV REC INV OZ OZ TOTAL OZ TOTAL PER REG SHORT

Bud Ice 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

Bud Light 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Budweiser 0 $ 2.00 $ - 0 $ 0.38 $ - 0 $ - 0 $ - 0

Coors Light 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Ice House 0 $ 2.00 $ - 0 $ 0.23 $ - 0 $ - 0 $ - 0

MGD 0 $ 2.00 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

Miller Light 0 $ 2.00 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

O'Doules-G 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Corona 0 $ 2.50 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Heinken 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

Rolling Rock 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

Sam Adams 0 $ 2.50 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

Tequiza 0 $ 2.50 $ - 0 $ 0.61 $ - 0 $ - 0 $ - 0

Zima 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Jello Shots 0 $ 1.50 $ - 0 $ 0.85 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Fuzzy Navel 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

Wild Berries 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Chardonnay 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

White Zin 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

PAGE TOTALS: $ - 0 $ - 0 $ - 0 $ - 0

TOTALS: $ - 0 $ - 0 $ - 0 $ - 0

CLOSING READINGS O $ - 0 COGS $ $ - 0

ADJUSTMENTS P $ - 0 COGS % 0.00%

TOTAL SALES Q $ - 0

EXPECTED SALES PER INVENTORY R $ - 0 MTD REG

DRAFT BEER $ - 0 MTD INV

TOTAL INVENTORY SALES $ - 0 MTD (-/+)

OVER/SHORT M $ - 0 0.00% MTD COGS

Encl 3-2 (P1)

SPORTS USA BAR: Main Bar 1

BAR INVENTORY DATE: 1-Oct-02

BARTENDER: Kevin Smith

B C D E F G H I J K L M tare BEG UNIT END USED SALES COST SALES OVER/ wgt DESCRIPTION INV REC INV OZ OZ TOTAL OZ TOTAL PER REG SHORT

18 r Bacardi Silver 25 25 15 35 $ 2.00 $ 70.00 $ 0.24 $ 8.40 $ 70.00 $ - 0

22 r Canadian Club 25 20 5 $ 2.00 $ 10.00 $ 0.22 $ 1.10 $ 8.00 $ (2.00)

17 r Cutty Sark 25 22 3 $ 2.00 $ 6.00 $ 0.38 $ 1.14 $ 6.00 $ - 0

15 r E & J Brandy 25 25 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

22 r Jim Beam 25 8 17 $ 2.00 $ 34.00 $ 0.23 $ 3.91 $ 32.00 $ (2.00)

22 r Sauza Gold Teq 25 25 5 45 $ 2.00 $ 90.00 $ 0.29 $ 13.05 $ 94.00 $ 4.00

18 r Seagrams Gin 25 15 10 $ 2.00 $ 20.00 $ 0.18 $ 1.80 $ 18.00 $ (2.00)

22 r Smirnoff Vodka 25 25 10 40 $ 2.00 $ 80.00 $ 0.24 $ 9.60 $ 80.00 $ - 0

24 r Absolut Vodka 25 15 10 $ 2.50 $ 25.00 $ 0.44 $ 4.40 $ 25.00 $ - 0

26 g Amaretto 25 23 2 $ 2.50 $ 5.00 $ 0.22 $ 0.44 $ 5.00 $ - 0

18 g Buternips 25 23 2 $ 2.50 $ 5.00 $ 0.15 $ 0.30 $ 5.00 $ - 0

20 r Captain Morgan 25 25 30 20 $ 2.50 $ 50.00 $ 0.24 $ 4.80 $ 50.00 $ - 0

21 g Carolans Irish Cr. 25 20 5 $ 2.50 $ 12.50 $ 0.29 $ 1.45 $ 12.50 $ - 0

19 r Chivas Regal 25 20 5 $ 2.50 $ 12.50 $ 0.61 $ 3.05 $ 12.50 $ - 0

18 g Cinnamon Schps 25 25 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Crown Royal 25 25 33 17 $ 2.50 $ 42.50 $ 0.86 $ 14.62 $ 40.00 $ (2.50)

21 g Grand Marnier 25 25 30 20 $ 2.50 $ 50.00 $ 0.85 $ 17.00 $ 50.00 $ - 0

22 r Hornitos Teq 25 25 2 48 $ 2.50 $ 120.00 $ 0.44 $ 21.12 $ 120.00 $ - 0

22 r Jack Daniels 25 19 6 $ 2.50 $ 15.00 $ 0.37 $ 2.22 $ 15.00 $ - 0

26 g Kahlua 25 10 15 $ 2.50 $ 37.50 $ 0.40 $ 6.00 $ 40.00 $ 2.50

19 r Makers Mark 25 15 10 $ 2.50 $ 25.00 $ 0.40 $ 4.00 $ 20.00 $ (5.00)

20 g Midori 25 19 6 $ 2.50 $ 15.00 $ 0.40 $ 2.40 $ 17.50 $ 2.50

19 g Peach Schnapps 25 25 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

19 g Peppermint Schp 25 25 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

18 r Remy Martin 25 10 15 $ 2.50 $ 37.50 $ 0.60 $ 9.00 $ 37.50 $ - 0

19 g Sloe Gin 25 25 0 $ 2.50 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

19 g Souther Comfort 25 23 2 $ 2.50 $ 5.00 $ 0.24 $ 0.48 $ 5.00 $ - 0

22 r Tanqueray 25 18 7 $ 2.50 $ 17.50 $ 0.37 $ 2.59 $ 15.00 $ (2.50)

20 g Yukon Jack 25 23 2 $ 2.50 $ 5.00 $ 0.34 $ 0.68 $ - 0 $ (5.00)

Page 1 TOTALS $ 790.00 $ 133.55 $ 778.00 $ (12.00)

SPILLAGE: ITEM AMOUNT ITEM AMOUNT

1 BTL MGD Broken $ (2.00)

N

TOTAL $ (2.00)

A

Encl 3-2 (P2)

SPORTS USA BAR: Main Bar 1

BAR INVENTORY - Page 2 DATE: 1-Oct-02

BARTENDER: Kevin Smith

C D E F G H I J K L M

BEG UNIT END USED SALES COST SALES OVER/

DESCRIPTION INV REC INV OZ OZ TOTAL OZ TOTAL PER REG SHORT

Bud Ice 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

Bud Light 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Budweiser 0 $ 2.00 $ - 0 $ 0.38 $ - 0 $ - 0 $ - 0

Coors Light 0 $ 2.00 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Ice House 0 $ 2.00 $ - 0 $ 0.23 $ - 0 $ - 0 $ - 0

MGD 0 $ 2.00 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

Miller Light 0 $ 2.00 $ - 0 $ 0.18 $ - 0 $ - 0 $ - 0

O'Doules-G 0 $ 2.00 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Corona 0 $ 2.50 $ - 0 $ 0.22 $ - 0 $ - 0 $ - 0

Heinken 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

Rolling Rock 0 $ 2.50 $ - 0 $ 0.24 $ - 0 $ - 0 $ - 0

Sam Adams 0 $ 2.50 $ - 0 $ 0.29 $ - 0 $ - 0 $ - 0

Tequiza 0 $ 2.50 $ - 0 $ 0.61 $ - 0 $ - 0 $ - 0

Zima 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Jello Shots 0 $ 1.50 $ - 0 $ 0.85 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Fuzzy Navel 0 $ 2.50 $ - 0 $ 0.37 $ - 0 $ - 0 $ - 0

Wild Berries 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

Chardonnay 0 $ 2.50 $ - 0 $ 0.40 $ - 0 $ - 0 $ - 0

White Zin 0 $ 2.50 $ - 0 $ 0.15 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0 $ - 0

PAGE TOTALS: $ - 0 $ - 0 $ - 0 $ - 0

TOTALS: $ - 0 $ - 0 $ - 0 $ - 0

CLOSING READINGS O $ - 0 COGS $ $ - 0

ADJUSTMENTS P $ - 0 COGS % 0.00%

TOTAL SALES Q $ - 0

EXPECTED SALES PER INVENTORY R $ - 0 MTD REG

DRAFT BEER $ - 0 MTD INV

TOTAL INVENTORY SALES $ - 0 MTD (-/+)

OVER/SHORT M $ - 0 0.00% MTD COGS

A image5.wmf image6.png image7.png image8.png image9.png image10.png image1.jpeg image2.jpeg