AR 215-1 - Soldier Support Institute - U.S. Army

F–3. Assignment
a. The basic three-character code (garrison and fund/entity) is used to identify each NAFI/entity worldwide and will
be assigned only by FMWRC (IMWR–PO). Requests to establish NAFIs/entities are submitted to Commander, Family
and Morale, Welfare and Recreation Command, ATTN: IMWR–PO, 4700 King Street, Alexandria, VA 22302–4419.
b. Program codes and department codes are administered by HQDA. The applicability of use of existing program
and department codes is determined at the local level based on published FMWRC guidance. Requests for additional
program and department codes will be addressed to Commander, Family and Morale, Welfare and Recreation
Command, ATTN: IMWR–FM–C, 4700 King Street, Alexandria, VA 22302–4406.
Appendix G
Cash Inventory and Retail Sales Accountability (Controls and Procedures)
G–1. Cash controls
a. Cash control is based on immediate recording of cash received at the point of sale, depositing cash in banks, and
controlling change and petty cash funds to preclude undetected loss or theft. Accountable forms such as sales slips,
guest checks, vouchers, and receipts will be part of the control system administered by the CAO, FMD, services
division or equivalent, based on garrison needs. All such forms will be prenumbered. Control numbers are not assigned
by using activities. The first and last numbers of each series of forms used are reported to the CAO or other
administrator at the end of each month. Used accountable forms will be received by the administrator before the
monthly accounting closeout.
b. Cash receipts will be recorded on prenumbered receipt vouchers when cash registers are not available or
operational. Receipt vouchers will also be used to record cash received from miscellaneous sources. DA Form 1992
(NAF Receipt Voucher) is used for this purpose and controlled and accounted for the same as change funds.
Procedures for using receipt vouchers are explained in DOD 7000.14–R, volume 13.
c. Cash controls will include a clear separation of duties between those persons preparing deposits, cash receipts
journal, disbursements journal, bank reconciliations, and persons with signatory powers.
G–2. Cash registers
a. The use of mechanical, electrical, or electronic cash registers that are capable of permanently recording the
amount of each sale is the method preferred for immediate recording of cash receipts. Receipts will be recorded either
by continuous paper tape or an internal memory that permits storage and recall of receipt data.
b. Amount of sales will be clearly visible to each customer.
c . P r e n u m b e r e d c a s h c o n t r o l d o c u m e n t s w i l l s u p p o r t r e g i s t e r r e c e i p t d a t a t o t h e m a x i m u m p r a c t i c a l e x t e n t .
Specifically—
(1) Food and beverage customers will receive guest checks.
(2) Other customers will receive a sales receipt, guest check, or register tape.
d. Cash register change fund controls are listed below.
(1) Register operator will sign for operating change funds on DA Form 4082 (Daily Cashier’s Record).
(2) Prenumbered cash control documents will be issued to register operators at the same time as change funds, using
the applicable portion of DA Form 4082.
(3) As receipt for cash received, signed DA Forms 4082 will be placed in a safe or where remaining change funds
are kept.
e. Operation controls are listed below.
(1) Only one person will be assigned to each cash register drawer, except for head cashiers in the performance of
their duties. If cash registers have more than one drawer, there will be separate access keys for each operator.
(2) Overrings (ringing up more than the transaction amount) or underrings (ringing up less than the transaction
amount) are verified and voided on cash register tapes by the operator and initialed by the supervisor. To correct an
error, the correct amount will be subtracted from sales, explained on DA Form 4082, and forwarded with voided tape
to the CAO. Locally developed, over-/underring slips with signature of affected customers will be required for each
correction. Adjustment by overcharging or undercharging a subsequent sale is prohibited.
(3) Cash register drawers will be closed after each transaction.
(4) At the close of business, cash registers will be emptied of cash, drawers are left open, and register controls are
locked.
f. Only the manager or a designated representative may close out registers. Procedures will be as follows:
(1) Subtotal the register. Subtract the previous reading from the closing reading to determine total daily sales. Clear
register totals only at the end of the month.
(2) On the register tape, identify the register, date, and person taking the reading.
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