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									                                                                                                                                 DeCAM 70-2.3
                                                                                                                              November 30, 2009


                                                          TABLE OF CONTENTS

REFERENCES............................................................................................................................................ 3

Chapter 1 - RESPONSIBILITIES

      1-1         Zone Manager............................................................................................................................ 4
      1-2         Managers’ Internal Control Program (ICP)............................................................................... 4
      1-3         DeCA Inspector General Office ................................................................................................ 4
      1-4         Headquarters (HQ), Performance and Policy Directorate (DO) and Regional Offices............. 4


Appendices
   Appendix A                Checklist Questions for Zone Manager Testing............................................................ 5
   Appendix B                Data Collection and Reporting Templates and Instructions........................................ 16

Glossary
   Acronyms ............................................................................................................................................. 30




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                                         REFERENCES

(a) DeCA Directive 70-2, “Internal Control Program,” December 17, 2007
(b) Office of Management and Budget Circular No. A-123, Revised, “Management’s Responsibility for
    Internal Control,” December 21, 2004
(c) DoD Instruction 5010.40, “Managers’ Internal Control (MIC) Program Procedures,” January 4, 2006
(d) DoD Directive 5105.55, “Defense Commissary Agency (DeCA),” March 12, 2008




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                                               CHAPTER 1

                                           RESPONSIBILITES

1-1. ZONE MANAGER. The zone manager shall:

    a. Test internal controls at each store utilizing 31 of the reconfigured Inspector General (IG) test
questions (Appendix A) to determine overall store management; customer service; grocery, meat, and
produce department’s efficiency; and compliance to applicable guidance, procedures, and laws.

    b. Test at least three stores annually (a maximum of one store per quarter) until all stores are tested
within their zones in a 3-year cycle. Testing will be accomplished by zone managers only. No peer
review teams or special teams will be developed to perform the testing. This is the zone manager’s
responsibility.

    c. Utilize the documentation gathered by the store department managers to facilitate testing. All
department managers must ensure no Privacy Act information is stored in the department manager’s
administrative boxes or folders unless all requirements of the Privacy Act have been complied with for
storage and security. Managers will be responsible for coordinating the collection of this documentation
with the regions.

    d. Document testing results using a standardized process to facilitate consistency across all stores in
data collection and reporting (Appendix B).

    e. Upload test results no later than the end of each fiscal year quarter (December, March, June, and
September) to the Managers’ Internal Control Program (ICP) Web site at
https://sharepoint/A123/default.aspx.


1-2. MANAGERS’ INTERNAL CONTROL PROGRAM (ICP). The ICP staff shall:

   a. Review data collection documents to determine if modifications are necessary to the test
methodology and data collection documentation.

   b. Advise regions on any questions pertaining to execution of this Manual relative to gathering and
maintaining the appropriate documentation.

    c. Train for testing implementation, the development of supporting documentation, results collection,
and reporting to facilitate standardization of testing methods and results reporting.

    d. DeCA Managers’ ICP program office shall update this Manual, as needed.


1-3. DeCA INSPECTOR GENERAL OFFICE. The IG shall advise regions on any questions
pertaining to execution of this Manual relative to gathering and maintaining the appropriate
documentation.


1-4. HEADQUARTERS (HQ), PERFORMANCE AND POLICY DIRECTORATE (DO) AND
REGIONAL OFFICES. HQ, DO and regional offices shall have access to test results.



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                                              APPENDIX A

                  CHECKLIST QUESTIONS FOR ZONE MANAGER TESTING

A-1. PERSONNEL RECORDS REVIEW.

    a. Question 1 – Protecting Commissary Funds. Have all regularly assigned and auxiliary
cashiers received initial and annual Detection of Counterfeit Currency Training, and is training
documented on DeCA Form (DeCAF) 40-132, Part A, Commissary Orientation/PJT Program, or
similar record?

         S - The store director (SD) will ensure all employees with the responsibility for handling funds
receive initial and annual training in the detection of counterfeit currency and actions to be taken upon
discovery of suspected counterfeit. The customer service department (CSD) manager will provide initial
Detection of Counterfeit Currency Training. All regularly assigned and auxiliary cashiers will, on a
continuing basis, receive training annually for a minimum of 2 hours, and all training recorded on the
cashier’s training record. This training shall include produce recognition; register accuracy and speed,
policies and procedures related to the handling of cash and other media; departmental recording; and
actions, voids, security, safety, identification process, recognition, and acceptance of different forms of
payment, visitor policy, refund procedures, and customer courtesies. (DeCAD 30-18, paragraphs 5-14
and 5-14.a.; DeCAD 40-6, paragraph 2-2.a.)

         M - Randomly review 15 personnel records (if available) to ensure Detection of Counterfeit
Currency Training is provided to all employees with the responsibility of handling funds during initial
orientation, and annually thereafter. Review associate training form DeCAF 40-132, Part A, for all CSD
employees to ensure training was conducted within specified time.

    b. Question 2 – Performance Plans. Do all employees have performance plans with identified
critical/non-critical elements? Are all required document blocks properly annotated to include
signatures? Do all employee performance plans include at least one output linked to the goals and
objectives in the Agency’s Strategic Plan?

         S - Rating officials must develop (generally in concert with employees) performance plans. Each
performance plan must contain at least four performance elements. Employees must have at least one
noncritical element as part of their performance standards. The critical elements must total more than
one-half of the total of critical and noncritical elements. It is absolutely essential and simply good
business to make certain each individual in the Agency understands his or her role in supporting and
accomplishing the strategic goals, objectives, and mission of DeCA. It is important that each and every
employee has ownership of, and can identify with, one or more of the key outputs DeCA measures.
These outputs need to be clearly identified and detailed in employee performance plans. (DeCAD 50-7,
paragraph 2-4.a.; Memorandum, DeCA/HRR, January 9, 2002, Subject: Incorporation of Strategic Goals,
Objectives and Responsibilities into Employee Performance Plans; and Memorandum, DeCA/HRR,
December 20, 2004, Subject: Incorporation of Strategic Goals, Objectives and Responsibilities into
Employee Performance Plans)

         M - Randomly review 15 (non-NSPS) personnel records (if available). Assure each performance
plan is linked to the Agency’s Strategic Plan and mission.




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   c. Question 3 – Personal Training. Have all DeCA personnel received appropriate
Occupational Safety and Health (OSH) Training, and is the training documented on DeCAF 30-72,
Employee Safety and Health Training Record?

        S - Appropriate OSH training will be provided for all DeCA personnel to enable each person to
perform work in a safe and healthful manner. This training will be given initially to all assigned
personnel and annually thereafter, or whenever there is a change in equipment, procedures, processes, or
job assignment that could affect the safety of employees, contractors, or patrons. As a minimum, it will
inform employees about required safe work practices and relevant OSH standards that apply,
requirements for personal protective equipment, hazards associated with any materials used in the
workplace, accident and hazard reporting procedures, emergency procedures, and personal rights
regarding safety in the workplace. (DeCAD 30-17, paragraphs 4-2.a. and 2-3.i.(1))

        M - Randomly review 15 personnel records (if available) for documentation and employee
signatures on DeCAF 30-72 (if available) for DeCA personnel.

    d. Question 4 – Personal Training. Does the commissary have documentation to validate that
all DeCA personnel received their initial and annual Level I Antiterrorism (AT) Awareness
Training?

         S - Training is an interactive process where the employee receiving training has the opportunity
to ask questions of any concepts not understood. Reading the local written security policies or DeCAD
30-18, “DeCA Security Programs” is not considered training without additional reinforcement. Initial
training will be provided within the first 30 days of assignment, unless specified otherwise. Annual
training will be provided within 12-calendar months from the previous instance of the training. It is
recommended that each DeCA activity establish an anniversary date to conduct recurring training. All
new employees must receive initial Level I AT/Force Protection Training. Subsequent Level I training is
required annually by all outside the continental United States (OCONUS)-based DeCA personnel;
annually to all continental United States (CONUS)-based DeCA personnel who are eligible for OCONUS
travel; annually to all CONUS-based DeCA personnel, regardless of duty status, if the CONUS Terrorism
Threat Level is promulgated above “MODERATE.” (DeCAD 30-18, paragraphs 1-8.a.)

        M - Randomly review 15 personnel records (if available) for training certificates.

    e. Question 5 – PIT Training. Have powered industrial truck (PIT) operators been properly
trained in the operation of PITs to include certification of this training?

         S - Documentation of training will be recorded on DeCAF 30-72, Section 4. An evaluation of
each PIT operator’s performance shall be conducted at least once every 3 years. All operational and
safety practices for PIT will be followed. Vehicles and powered materials handling equipment (MHE)
shall be inspected by the operator at the start of each shift. Document these inspections on DeCAF 30-
105, Vehicle/MHE Operational Certification. (DeCAD 30-17, paragraphs 10-4.b. and 12-7; title 29 Code
of Federal Regulations section 1910.178 1(4) (iii))

        M - Randomly review 15 personnel records (if available) for training documentation and DeCAF
30-105 for each unit of PIT in use.




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   f. Question 6 – Personal. Have all employees signed consent forms agreeing to spot checks of
hand-carried items?

        S - The SD will obtain signatures of all commissary employees, vendors, vendor stockers,
contract employees, and baggers acknowledging they understand the procedure and accept it as a
condition of gaining entry into the commissary. (DeCAD 30-18, paragraph 3-7.a.(1) and Figure 3-1)

         M - Randomly review 15 personnel records (if available) for signed Figure 3-1 (Memorandum:
Notification of Spot Check Hand Carried Items). Assure each personnel record contains signature of
commissary employee consenting to spot-checks. NOTE: If local inability or reported prohibition
prevents compliance with a security requirement, review of an approved deviation is required. All
deviations from security criteria must include a statement of compensatory measures to mitigate the risks;
be coordinated through the supporting DeCA field security representative with a recommendation for
approval or disapproval, in writing, rendered; approved by a HQ director/staff office chief or region
director with an information copy of the approved deviation furnished to the HQ DeCA Security Office.


A-2. CUSTOMER SERVICE DEPARTMENT.

    a. Question 1 – Change Fund. Is the change fund verified at the close of business and before
the start of the next day, recorded in a log, signed, and dated? Are memoranda on file appointing
the change fund primary and alternate(s) custodians?

         S - At the beginning and close of each business day, the change fund will be verified and
recorded in a log by the custodians responsible for performing the counts for any funds being distributed.
The total amount will be recorded in a locally devised log, along with the date and time the count was
completed, and will be signed by the custodian. The SD will designate, in writing, the change fund
custodian, who is usually the CSD manager or lead teller. The SD may authorize/delegate, in writing,
additional personnel as alternate change fund custodians due to the nature of commissary operations.
This delegation carries full responsibility for the same knowledge, control, and safeguarding of funds as
required of the change fund custodian. The delegation of authority must be maintained on file and posted
in the cash control office. (DeCAD 40-6, paragraphs 5-1.a. and 5-5)

         M - Review one month’s change fund logs and the delegation of authority appointment letter
identifying change fund custodian(s). Validate that only authorized personnel are conducting the
counting of the change fund as evidenced by the log.

   b. Question 2 – Protecting Commissary Funds. Is the CSD manager keeping control of all
personnel in the cash handling and funds storage areas?

         S - All cash handling areas will be limited access areas and conspicuously marked
“AUTHORIZED PERSONNEL ONLY.” Unescorted entry will be limited to those personnel authorized,
in writing, by the SD. An authorized access list will be posted on the inside of the entrance to the cashier
cage or cash handling area. DeCA Poster (DeCAP) 30-95, Limited Access Area Authorized Personnel
Only, will be posted on the exterior side of the entrance. Visitors will sign in and out of the area on
DeCAF 30-83, Defense Commissary Agency Visitor Log. (DeCAD 30-18, paragraphs 5-3.a. and 5-3.b.)

        M - Review authorized personnel list, DeCAP 30-95, and DeCAF 30-83.




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    c. Question 3 – Protecting Commissary Funds. Do more than four persons have knowledge of
the safe combination and access to the safe?

         S - Limit knowledge of the safe combination and access to the safe to four persons, unless
extenuating circumstances exist. When installation safe maintenance personnel or contract personnel
assist in changing safe combinations, they will instruct the safe custodian on how to accomplish the
combination change. However, they will not actually install the new combination on the safe or be given
the new combination. (DeCAD 30-18, paragraphs 5-12 and 5-12.a.)

        M - Review safe access list. If more than four people have access to the safe, an approved
waiver, signed by the region director or designee, must be available for review.

    d. Question 4 – Protecting Commissary Funds. Are records maintained for the opening and
closing of the safe and are approved personnel initialing the unlocking/opening of the safe?

        S - Standard Form (SF) 702, Security Container Check Sheet, will be affixed to the exterior of
each funds container. Record each opening and closing of the funds container. Only one end-of-day final
check of a funds container is required. Retain SF 702 at least 1 year following the last entry. (DeCAD 30-
18, paragraph 5-5.a.)

        M - Review current SF 702 to verify funds container is checked daily. Review SF 702s to verify
they are on file for at least 1 year.

   e. Question 5a – Coupon Operating Procedures. Is the coupon cut-off date in DeCA Interactive
Business System (DIBS) used effectively to not exceed the $20,000 limit (except for case lot sales) on
each box of coupons shipped, and are the coupons mailed, in a timely manner, at least twice a
month with only coupons from the current month included?

       Question 5b – Coupon Operating Procedures. Is the commissary maintaining proof of
shipment (USPS Form 3817, Certificate of Mailing, provided by the Post Office or commercial
shipper documentation) on coupon boxes shipped to the National Clearing House?

         S - Coupons must be shipped at least twice monthly. The maximum number of calendar days a
commissary will include in a shipment is the 1st through the 15th, and the 16th through the end of the
month. Different months MUST NOT be comingled. Monthly cut-off date for shipment is after close of
business of the last business day of the month. Shipments will not exceed $20,000 in value. The office of
the SD will place the coupon transmittal report in the box, seal the box securely to prevent damage during
shipment, and mail the box within two business days after the coupon cut-off date. Send all shipments
prepaid and obtain a copy of USPS Form 3817 from the Post Office, or proof of shipment documentation
by commercial shipping service. Attach the USPS Form 3817 or proof of shipment documentation to the
commissary’s copy of the transmittal form to substantiate any loss in transit. OCONUS commissaries
will ship FIRST CLASS/PRIORITY and will also obtain the USPS Form 3817. Do not use certified,
registered, special handling, or overnight services for coupons. (DeCAD 70-6, paragraphs 9-3.a.(1), (2),
(3); 9-3.b.; 9-3.c.; 9-3.f.; 9-3.g.)

         M - Sample automated transmittal forms for cut-off amounts and dates for previous quarter.
There should be no instances where different months are included on one transmittal form. Validate the
correct applicable shipment documentation is attached to the commissary transmittal copy.




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   f. Question 6 – Safety Education and Training. Are all quarterly safety meetings conducted
and documented?

        S - Heads of DeCA activities will ensure safety meetings are conducted at least quarterly in each
functional department of the activity. These meetings may be formal or informal and may be held more
frequently. Meeting subjects and attendance will be documented and retained by supervisors for 1 year.
(DeCAD 30-17, paragraphs 2-3.h.(5) and 4-9)

        M - Check department safety meeting minutes for the past year.

    g. Question 7 – Detecting Front-End Fraud. Is the customer service department supervisor
using daily CARTS EXCEPTION report to monitor each cashier’s progress?

        S - The customer service department supervisor shall keep track of each cashier’s performance.
The supervisor will use Point of Sale and management reports to monitor each cashier’s progress. The
cashier performance measures to be watched are: (DeCAD 40-6, paragraph 2-3)

            a. Number of customer transactions.
            b. Total daily sales.
            c. Hourly sales.
            d. Time register is open.
            e. Dollar value short/over.
            f. Coupon audits.
            g. Number and amount of voided transactions
            h. Number of valid/substantiated customer complaints and compliments.
            i. Courtesy to customers.
            j. Items scanned versus manual entry.
            k. No sales.
            l. Compliance with sanitation, safety, and security requirements.

        M - Review last 2 weeks for evidence that CARTS exception report is reviewed daily and
supervisor is tracking performance.


A-3. MANAGEMENT.

   a. Question 1 – Unannounced Spot Checks. Have unannounced spot checks of commissary
employees, vendors, vendor stockers, contract employees, and baggers hand-carried items been
conducted at least monthly?

        S - Unannounced random spot checks of employee hand-carried items will be conducted at least
once per month and also at the discretion of the Central Distribution Center (CDC) manager or SD.
Pocketbooks, briefcases, and other hand-carried packages or parcels of commissary employees, baggers,
contract employees, vendors, and vendor stockers will be checked as such persons leave the CDC or
commissary. Spot checks will be conducted under the supervision of the CDC manager, SD, or other
designated commissary manager, and witnessed by a third party. (DeCAD 30-18, paragraph 3-7)

         M - Review the last 6 months of memoranda for the record for monthly spot-checks (except
OCONUS where prohibited). NOTE: If local inability or reported prohibition prevents compliance with
a security requirement, review of an approved deviation is required. All deviations from security criteria
must include a statement of compensatory measures to mitigate the risks; be coordinated through the
supporting DeCA field security representative with a recommendation for approval or disapproval, in

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writing, rendered; approved by a HQ director/staff office chief or region director, with an information
copy of the approved deviation furnished to the HQ DeCA Security Office.

    b. Question 2 – Time and Attendance. Is time and attendance correctly recorded (to include
signatures) on DeCAF 70-4, Individual Daily Time and Attendance Record? Is leave taken on
DeCAF 50-63, Request for Leave or Approved Absence, and overtime/compensatory time worked
properly supported DeCAF 70-5, Request for Overtime Authorization?


        S - The timekeeper and employee are required to sign DeCAF 70-4. The certifier should annotate
on each accepted computer printout for DeCAF 70-4, with the words “Certified By,” signature and date.
Exception to normal work schedule will be reported in 15-minute increments and converted to
hundredths. (DeCAD 70-9, paragraphs 4-4.e., 4-4.f., 4-6.b.) All leave taken must be recorded on DeCAF
50-63 (or equivalent) and overtime worked must be approved on DeCAF 70-5.

        M - Review 15 employees’ timesheets for employee and timekeeper signatures. Review
corresponding certifying signature. If leave was taken make sure there is a signed leave request. If
overtime/compensatory time was worked, make sure there was an approved compensatory time approval.

   c. Question 3 – Detection of Front-End Fraud. Is the appropriate person completing the Front-
End Audit Guide worksheet timely?

        S - The Front-End Audit Guide provides a method to assess suspect occurrences through the use
of refunds, suspended transactions, and coupons. By the next business day, the SD or store administrator
must complete a worksheet for the previous business day. (Memorandum, DeCA/DOB, May 27, 2008,
Subject: Indicators for Detecting Front-End Fraud)

        M - Review 1 week of Front-End Audit Guide worksheets for timeliness and that approved
person is checking.

    d. Question 4 – Proof of Delivery for GPC Purchases. Are Government Purchase Card (GPC)
account holders obtaining written proof of delivery by someone other than the cardholder for every
transaction they have authorized?

         S - Regulation requires that prior to issuing payment, the Government ensure and document that
delivery has been inspected and fully received. This action provides vital assurance that what is paid for
is actually received. In order to comply with required separation of duties, proof of delivery will be
provided in writing by someone other than the GPC cardholder. Proof of delivery may be documented by
someone other than the cardholder writing “received” and signing and dating an invoice, packing slip, or
cash register. (Federal Acquisition Regulation 32.905(c), DoD Government Charge Card Guidebook for
Establishing and Managing Purchase, Travel, and Fuel Card Programs, DeCAH 10-4).

        M - Randomly review the documentation for 10 purchases (if available) to inspect for written
proof of delivery provided by a Government employee other than the cardholder.




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A-4. GROCERY DEPARTMENT.

        a. Question 1 – Shelf Labels. Do shelf labels reflect the correct scanning price?

         S - Maintaining a quality shelf label program is of great importance. An accurate shelf label is
the tool for communicating prices to customers. Customers have the right to expect a readable, highly
visible shelf label with the correct selling price. Customers should never have to worry that the register
will not charge the price that is on the label. When discrepancies occur between the displayed shelf price
and the scanning price, the customer will pay the lower of the two prices. The discrepancy will be
corrected immediately. An outstanding shelf label management program conveys a positive image of the
store to the patron. Sloppy shelf labels and poor price management reflect badly on commissary
management. (DeCAD 40-5, paragraph 6-1)

        M - Check a random sample of 25 shelf labels against the scanning price to verify shelf labels are
accurate.

    b. Question 2 – Self-Inspection. Is a DeCA employee conducting weekly sanitation self-
inspections and recording results on DeCAF 40-85, DeCA Self-Inspection Food Hazard Control
Checklist - Grocery Department, and maintaining them on file? Is the condition of the grocery
department compatible with the most recent findings on the self-inspection?

          S - The entire grocery department will be inspected at least once a week to ensure a high standard
of sanitation exists. The weekly self-inspection will be recorded on DeCAF 40-85, which will be kept on
file for a period of 1 year. Cleaning schedules should be established locally, or in accordance with the
Commercial Activities Performance Work Statement (CA PWS), if applicable. (DeCAD 40-5, paragraphs
9-4 and 9-5).

           M - Verify weekly sanitation and self-inspection results are documented and DeCAF 40-85 is on
file.

   c. Question 3 – Self-Inspection. Are weekly sanitation self-inspections conducted on the bakery
and results recorded and maintained on file? Is DeCAF 40-92, DeCA Self-Inspection Food Hazard
Control Checklist Deli (D), Bakery (B), Fish & Seafood (S), completed by commissary personnel?

         S - The perishable department manager, or designated DeCA manager or store associate, will
inspect the entire deli, bakery, pizza, hot foods, fresh fish market, other specialty departments, and all
equipment at least once a week to ensure a high standard of sanitation. The weekly self-inspection will be
recorded on DeCA Form 40-92. Retain on file for 1 year. (DeCAD 40-28, paragraph 4-8)

           M - Verify weekly sanitation and self-inspection results are documented and DeCAD 40-92 are
on file.

    d. Question 4 – Eye Wash Fountains. Are functional eyewash fountains (to include portable
units) properly maintained? Are functional eyewash fountains located in close proximity to where
PIT and batteries are serviced?

        S - Eyewash fountains will be properly installed and maintained. An eyewash fountain will be in
close proximity to the immediate work area where batteries are serviced or the potential for a chemical
eye injury exists. Emergency eyewash units must be activated weekly to a minimum of 3 minutes
continuously to flush the lines and verify operation (DeCAD 30-17, paragraphs 11-10.i. (1)(a), (b) and
(c))


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       M - Operationally test eyewash fountains and review the previous 6 months test logs. Confirm
eyewash fountains are in close proximity to the immediate work area.


A-5. MEAT DEPARTMENT.

   a. Question 1 – Record of Operations. Is the monthly meat department Record of Operations
(RO) result within the allowable tolerance for gains and losses?

      S - Monthly tolerances shall not exceed 2 percent plus or minus, to be considered in-compliance.
(DeCAD 40-3, paragraph 10-2; DeCAD 40-21, paragraph 1-6.b.)

        M - Review the most recent RO.

    b. Question 2 – Record of Operations. Is the cumulative meat department RO result within the
allowable tolerance?

        S - Cumulative meat account tolerance shall not exceed three-tenths of 1 percent gain with no loss
to be considered in-compliance. (DeCAD 40-3, paragraph 10-2; DeCAD 40-21, paragraph 4-10)

        M - Review the most recent RO and evaluate the results against the cumulative operational
standard. If accountability inventory has occurred within the last 90 days (3 operating months), this
question will be “not applicable.”

    c. Question 3 – Meat Display Prices. Are meat display prices consistent with the approved
price list, processed item test, or those found on the DeCA approved Automated Meat Cutting Test
Program’s price list titled Retail Cuts Pricing Report (except DeCA Europe)?

         S - The meat department manager, leader, and/or designated meat associate will establish and
maintain a current price list on all processed and nonprocessed items. All price lists must be approved in
signature and dated by the SD or authorized designated representative. The current automated retail cuts
report, extracted from the Automated Cutting Test Program, which is located within the meat department
data files, can be used as the processed item price list. NOTE: The price on the label in the display case
will agree with the approved price list. (DeCAD 40-3, paragraph 5-4)

        M - Compare the most current DeCA automated price list to prices on 25 different packaged meat
items in the case.

    d. Question 4 – Meat Cutting Test and Price. Is the monthly automated meat cutting test
completed correctly, approved by a different person than conducted the test, and does the price on
resale meat labels (including ground beef) reflect a markup of up to 5 percent (except DeCA
Europe)?

         S - A markup of up to 5 percent is authorized to compensate for losses resulting from product
shrink. Ensure the person who computed the consolidated test signs in the block “Results Computed By.”
Have the SD or designated approving official sign in the block “Test Approved By” to indicate approval
of the consolidated cutting test. (DeCAD 40-3, paragraphs 5-3.a. and 5-7.e.)

        M - Review the approved cutting tests and ensure markup does not exceed 5 percent. The
individual who approved the meat cutting test cannot be the same person that conducted the test.

    e. Question 5 – Ground Beef. Is ground beef processed daily, and has a fat analysis test been

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conducted on each variety processed from table trim and the findings recorded on DeCAF 40-8, Fat
Analysis Record for Ground Beef, and were nonconforming products properly reduced in price for
quick sale (except DeCA Europe)?

        S - Meat department management, leader and/or designated meat associates will conduct a fat
analysis test on each variety and batch of market generated trimmings processed into ground beef.
Record the findings on DeCAF 40-8. Nonconforming products will be reduced in price, 2 cents per
pound, for each percent of nonconformance, and displayed for quick sale. Documentation supporting
price reductions should be retained on file. (DeCAD 40-3, paragraphs 5-8.f. and g).

       M - Review DeCAF 40-8 for the last 2 months.

    f. Question 6 – Processed Beef. Are the minimum selections of processed beef items properly
displayed and available for sale at all times?

          Fresh Ground Beef 93 percent
          Beef for Stew
          Cube Steak
          Thin Sliced Round
          Bone In or Boneless, Korean Style Short Ribs or Flanken
          T-Bone Steak
          Boneless Rib Eye Steak
          Boneless Strip Steak
          Tenderloin Steak or Roast
          Chuck Steak
          Chuck Roast
          Bottom Round Roast
          Rump Roast
          Top Round Roast
          Top Round Steak
          Rib Roast (Bone In or Boneless)
          Top Sirloin Steak
          Family Pack Beef (Bone In or boneless, at least two selections)


       S - As stated. Memorandum, DeCA/PSMK, December 27, 2005, Subject: Standardization of
Beef and Pork Cuts. (DeCAD 40-3, paragraph 2-1.a.)

       M - Observe condition of meat display cases and document date of review and condition.




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   g. Question 7 – Pork Items. Are the minimum selections of pork items (processed and case
ready) properly displayed and available for sale at all times?


           Assorted Center Cut Chops (Bone In)
           Boneless Chops
           Boneless Thin Sliced (Scaloppini/Breakfast Cutlet)
           Country Style Ribs (Bone In or Boneless)
           Bone In Pork Roast (Sirloin or Blade)
           Ground Pork
           Spareribs
           Baby Back Ribs
           Smoked Pork (at least one selection)
           Pork Tenderloin (Whole or Medallion Cut Chops)
           Marinated/Seasoned Pre-Packaged Pork (at least one selection)
           Pork Chops Family Pack (Bone In or Boneless at least two selections)

       S - As stated. Memorandum, DeCA/PSMK, December 27, 2005, Subject: Standardization of
Beef and Pork Cuts. (DeCAD 40-3, paragraph 2-1.a.)

        M - Observe condition of meat display cases and document date of review and condition.

   h. Question 8a – Self-Inspections. Are weekly sanitation self-inspections conducted on the meat
department?

       Question 8b – Self-Inspections. Is the condition of the meat department compatible with the
findings annotated on the most recent DeCAF 40-89, DeCA Self Inspection Food Hazard Control
Checklist – Meat Department?

        S - Each department will conduct weekly self-inspections using DeCAF 40-89. (DeCAD 40-3,
paragraph 14-1; DeCAD 30-17, paragraph 11-11)

        M -Verify weekly sanitation and self-inspection results are documented and DeCAF 40-89 are on
file.


A-6. PRODUCE DEPARTMENT.

   a. Question 1 – Prices. Are prices on display correct and within the maximum allowable
markup and the same as the produce look-up (PLU) file?

         S - Always ensure that prices on display are correct. All weekly prices must be changed and
posted prior to the store opening for business. Check prices against PLU file. A markup of up to 7
percent may be applied to the cost price of all nonorganic items directed by the region director; a markup
of up to 15 percent may be applied to all certified organics. (DeCAM 40-4.1, paragraphs 7-1 and 7-2.a.)

         M - Check 25 display prices against their catalog report/receipt documents and the current price
list for maximum markup, and validate the 25 prices against the PLU file and display signs.




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                                                                                        DeCAM 70-2.3
                                                                                     November 30, 2009

    b. Question 2 – Product. Is product that is unsightly or in a deteriorated state removed from
the display periodically throughout the day to ensure that only product of the highest quality
available is displayed for patron selection?

        S - Make frequent checks of all display areas to remove any unsightly or deteriorated product.
Throughout the day, ensure personnel continuously cull product as needed to remove bruised, spoiled, or
otherwise deteriorated items. (DeCAM 40-4.1, paragraph 4-6)

        M - Observe condition of produce display cases and document date of review and condition.

    c. Question 3 – Produce Never Out Items. Are the produce core items in stock throughout
scheduled operating hours?

        S - When determining order requirements, be sure to consider the recommended minimum
number and variety of core items as listed in DeCAM 40-4.1, Appendix A. The following items are
designated as core items: (DeCAM 40-4.1, paragraph 1-2.h. and Appendix A)

                                         Produce Core Items
       Apples                               Lemons
       Bananas                              Lettuce
       Broccoli                             Limes
       Cabbage                              Mushrooms
       Carrots                              Onions
       Cauliflower                          Oranges
       Celery                               Peppers
       Cucumbers                            Potatoes
       Grapefruits                          Tomatoes

        M - Observation of produce display at various times throughout the inspection.




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                                                                                          DeCAM 70-2.3
                                                                                       November 30, 2009

                                             APPENDIX B

                      DATA COLLECTION AND REPORTING TEMPLATES
                                 AND INSTRUCTIONS

B-1. INSTRUCTIONS TO ACCESS TEMPLATE.

    a. Access to the template is available at DeCA’s Internal Controls Web site:
https://moss.apps.deca.mil/function/administrative/budget/A123/default.aspx

         (1) Access OneNet through Internet Explorer.
         (2) Type the following on the address line:
https://moss.apps.deca.mil/function/administrative/budget/A123/default.aspx
         (3) Press enter.
         (4) Left click Zone Managers from the left table.
         (5) Place the pointer over the Zone Managers Test Template. A drop down arrow will appear.
         (6) Left click the arrow. A drop down menu will appear.
         (7) Select Edit in Microsoft Office Excel.
         (8) A dialogue box will appear. Left click OK.
         (9) Template will appear.
         (10) Save template to your hard drive as zone number and store (example: Zone 28 Fort Lee
Commissary).

    b. Complete the template to document your test results, then Save your test results to your hard drive.


B-2. INSTRUCTIONS TO UPLOAD TEST RESULTS.

    a. Uploading test results to DeCA’s Internal Controls Web site:
https://moss.apps.deca.mil/function/administrative/budget/A123/default.aspx

         (1) Access OneNet through Internet Explorer.
         (2) Type the following on the address line:
https://moss.apps.deca.mil/function/administrative/budget/A123/default.aspx
         (3) Press enter.
         (4) Left click Zone Managers.
         (5) Place arrow over the Upload Document, it will turn into a pointer.
         (6) Left click upload document.
         (7) Place the arrow over browse, left click browse.
         (8) Locate your document.
         (9) Left click the document name so it will automatically fill the dialogue box.
         (10) Place the arrow/pointer over Upload Multiple Files.
         (11) Left click on the box, a check mark will appear.
         (12) Click Save and Close. Your document will save to the SharePoint as your Zone Number
and Store Name.




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                                                   DeCAM 70-2.3
                                                November 30, 2009

DATA COLLECTION AND REPORTING TEMPLATES




Test Results FY 2010 Personnel Records Review



                     17
                                                   DeCAM 70-2.3
                                                November 30, 2009




Test Results FY 2010 Personnel Records Review




                     18
                                                            DeCAM 70-2.3
                                                         November 30, 2009




Test Results FY 2010 Personnel Records Review (cont’d)



                         19
                                     DeCAM 70-2.3
                                  November 30, 2009




Timesheet Review – Question 10b
              20
                                                      DeCAM 70-2.3
                                                   November 30, 2009




Test Results FY 2010 Customer Service Department


                      21
                                                               DeCAM 70-2.3
                                                            November 30, 2009




Test Results FY 2010 Customer Service Department (cont’d)

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                                     DeCAM 70-2.3
                                  November 30, 2009




Test Results FY 2010 Management

              23
                                            DeCAM 70-2.3
                                         November 30, 2009




Test Results FY2010 Grocery Department


                 24
                                          DeCAM 70-2.3
                                       November 30, 2009




Test Results FY 2010 Meat Department


                25
                                                   DeCAM 70-2.3
                                                November 30, 2009




Test Results FY 2010 Meat Department (Cont’d)



                     26
                                                   DeCAM 70-2.3
                                                November 30, 2009




Test Results FY 2010 Meat Department (Cont’d)




                     27
                                             DeCAM 70-2.3
                                          November 30, 2009




Test Results FY 2010 Produce Department
                  28
                                                     DeCAM 70-2.3
                                                  November 30, 2009




Test Results FY2010 Produce Department (cont’d)

                      29
                                                     DeCAM 70-2.3
                                                  November 30, 2009


                                       ACRONYMS


AT       antiterrorism

CDC      central distribution center
CONUS    continental United States
CSD      customer service department

DeCA     Defense Commissary Agency
DeCAD    Defense Commissary Agency Directive
DeCAF    Defense Commissary Agency Form
DeCAP    Defense Commissary Agency Poster

GPC      Government Purchase Card

HQ       headquarters

ICP      Internal Control Program
IG       Inspector General

MCRC     Management Control Review Checklist
MHE      materials handling equipment

OCONUS   outside the continental United States
OSH      Occupational Safety and Health

PIT      powered industrial truck
PLU      product look-up

RO       record of operations

SD       store director
SF       Standard Form




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