Internal Controls

Family and MWR Business Operations

INTERNAL CONTROLS MANUAL

TABLE OF CONTENTS

1. Current FY Benchmarks and Standards
2. Bar Regulations
3. Beverage Controls
   • Cash Controls
   • Sales Accountability
   • How to Take a Bar Inventory
   • Physical Security
4. Breakage/Spoilage Accountability
5. Cash Deposits and Safe Security
6. Cash Register Operation
   • DA Form 4082
   • Change Fund Issue and Turn In
   • Coverage and Shortage Logs
7. Document Control
8. Draft Beer Accountability
   • Sales Accountability
   • Expected Sales Method
   • Keg Scales
   • Draft Beer Control Meters
   • Flow Meters
   • Beer Foam Control Devices
   • Cooperage
9. Employee Meals
10. Fixed Assets
11. Inventory Control
    • Physical Inventories
    • Perpetual Inventories
    • Sensitive Item Inventories
    • Central Storeroom Requisition
    • Stock Record Cards/Bin Cards
    • Inventory Turnover Rate
12. Key Control
    • Key and Lock Custodian
    • Key Depository
    • Master Inventory List
    • Key Control Register
    • Permanently Issued Keys
    • Inventories
    • Forms
13. The Operational Data Collection and Flash Reports
14. Petty Cash
15. Quick Shot Bingo
16. Retail Merchandise (Other than Food and Beverage) Inventories
17. Sales Accountability
    • Sales Accountability Tests
    • Variances
    • Scatter Sheets
    • Bar Sales Accountability
    • Food Sales Accountability
    • Cover Charge Accountability
18. Surprise Inventory/Cash Counts
19. Standardized recipes and Cost Cards
20. Catering Operations
21. Tip Reporting/Allocation
22. Vending and Amusement Machines
23. Program Evaluation – Food, Beverage and Entertainment/ Catering Facilities
24. Program Evaluation - Bowling
25. Program Evaluation - Golf
26. Form Index