Board Questions Flashcards
The Captain has asked you to procure a new type of body armour for upper deck sentries for Force Protection purposes. He says, “Pay, these Vietnam era flak vests just don’t do the job. They’re heavy and hot. I was watching the Discovery Channel the other day and there is a new “Black” lightweight body armour available that would be much cooler and offers more protection than the current stuff and the other ships will see us coming when it’s time to board them. The DeckO has done some research on the Internet and he’s found that the price of the ones I saw on TV is well within our budget at $3,500 a piece. I’d like you buy twenty sets.”
References: a. CFCD 108 The Naval Boarding Operations Manual
b. CFAO 71-12 Unsatisfactory Condition Report
c. MARCORD 100-1
Answer: The immediate answer is no, but over the longer term it could occur. Body armour as identified in the CFCD 108 is centrally controlled and can therefore not be purchased locally. If the CO is dissatisfied with the current vests, an Unsatisfactory Condition Report (UCR) should be raised to address this concern. For this new equipment to be placed on the MAST, the unit must justify the entitlement and submit a Material Authorization Change Request (MACR). Once approved, the Life Cycle Material Manager (LCMM) can issue the new vests through the CFSS, if it’s available. The LCMM may request you submit a formal Maritime Evaluation request if the item is not in the CFSS.
At 8am on a Sunday, while your ship is in homeport, the OOD calls you at home to inform you that your Chief Clerk died unexpectedly of a heart attack while at home. (The Chief Clerk’s wife informed the ship upon her return from the hospital). What actions do you take?
References: A. CFAO 203-5;
B. Aide-Memoire-Casualty Death Benefits;
C. CBI 210.20;
D. QR&O 25.01
- If the OOD has not already done so, inform the XO/CO. Liaise with the OOD to ensure that the Casualty Reporting-CASREP message;
- As his wife notified the ship, there is no official requirement to ensure NOK notification;
- Notify the Duty Padre;
- Locate the will/will certificate and forward to NDHQ for onward transfer to the executor;
- As Accounting Officer ensure payment of Supplementary Death Benefits which may require an increase in your WCF (SDB payouts can reach up to $250,000);
- The CO will appoint an Assisting Officer who will liaise directly with the member’s NOK to administer/explain the benefits entitled to the NOK;
- The CO will prepare a letter of condolence to the NOK;
- The CO will also order a Summary Investigation - Terms of Reference are in the Aide-Memoire for Casualty/Death benefits;
- The CO will also convene a Committee of Adjustment. Typically composed of the unit XO, the Accounting Officer (LOG O in this case) and another member, preferably a RMS clerk. The Committee of Adjustment ensures the proper administration of the service estate and personal belongings of the member;
- Ensure all URS requirements as per Casualty/Death Administration manual are met;
- All pay activity ceases for the 1st day of the following month from the death. Pay Guide is annotated with casualty message. ALT PON is given to DAPPP;
- Complete a leave audit/pension forecast and print pay screens and retain for pers file;
- The Cox’n will make details of the funeral/parade instructions; and
Due to the fact that the member in question was your Chief Clerk, you may request additional assistance from MARLANT and/or Fleet personnel if required. Depending on upcoming operational requirements of the ship, contact the MOC Advisor to seek a replacement.
The Commanding Officer tells you that he had a leadership-bonding weekend with his Command Team (XO; CBTO and Cox’n) in White Point Beach Lodge in Liverpool and hands over the bills for the weekend and directs you to complete the claims in order for them to be reimbursed. When you ask the Commanding Officer to supply you with the TD approval authority from the Fleet Commander, he gets upset and tells you that he didn’t request any authorization since it is his ship and he will decide the way his TD funds are expended. He directs you once again to make payment, which in your opinion, as Logistics Officer, is contrary to the regulations or orders. What action would you take? As a follow-up question, the candidate should be asked to offer a solution for reimbursing some of these expenses.
Inform the Commanding Officer that the payment order is contrary to regulations or orders under DOAD since all such strategic planning sessions or WG must be approved before hand by the Formation Cdr (i.e. The CO in this case is not allowed to approve the expenditures for the XO, CBTO and Cox’n either);
b. You should advise the CO that he could seek approval after the fact with significant substantiation but that he is likely get the Fleet Cdr upset and that the Fleet Cdr could deny his request. Explain to the CO that he could use his NPF CO’s fund to cover some expenses;
c. If the Commanding Officer insists that payment be made by PF, explain the situation to the XO and get him to explain the situation to the CO. If the CO insists, obtain written direction from him (Attach a copy of the written objections and the Commanding Officer’s written directions to original copy of the paid documents);
Having just completed the ship’s LCI, the Formation Comptroller sends a letter to the Commanding Officer stating that he should be concerned about the state of NPF operations on board. Further, the Formation Comptroller would like to have the Supply Officer explain in writing how he/she is going to turn things around.
Explain to the Board what are the problems with this particular Balance Sheet and how you will correct the situation. Of note, your ship will be alongside for the next 3 months.
The candidate should pick up quite quickly that he/she has a cash flow problem. There is not enough money in the Bank to pay its large Accounts Payable. He/She should also notice that there is a fair amount of money owed to the ship ($5,130) in Accounts Receivable. In addition, he/she should point out that the inventory level is too high (This in itself could be acceptable if the ship is about to deploy for a long period, which could explain why the Accounts Payable is high. However, if the ship is not going anywhere, then the inventory level is a big factor that will need to be rectified).
The candidate should also be able to notice that the Ship’s Fund has a negative equity balance resulting from very high entertainment expenses.
The candidate should also notice that there has been a significant error in profit distribution (more profit distributed), thereby affecting the capital.
Of a more minor nature, he/she should be able to mention that the Reading Room Grant is in debit balance, and that the Ship’s Fund Gift Fund is in Dr Balance (which should never be overdrawn).
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Corrective actions: 1. Need to lower the inventory ASAP in order to bring cash in
(Through sales to other ships or return merchandise to suppliers);
2. Hastened Account Receivable to raise cash;
3. Top sales to messes or lower Imprests to raise cash;
4. Reimburse/Pay your suppliers (lower A/P)
5. Have CO/XO order an Emergency Ship’s Fund meeting in order to deflect more profit distribution towards Ship’s Fund until SF is out of the red;
6. Recover/re-adjust Profit Dist in order to bring Capital back to $40K;
7. Of a more minor nature, transfer expenditures from the Reading Room Acct to the Reference Library Grant.
HMCS Never Sail Balance Sheet As At 29 May 12
ASSETS
Cash 2,698.47 Petty Cash 0.00 Bank 231.80 Temporary Investment 0.00 Suspense 0.00 Advances (376.96) Accounts Receivable 5,130.45 Total Liquid Assets 7,683.76 Wardroom - Imprest 3,000.00 C&PO's Mess - Imprest 3,500.00 MS&B Mess - Imprest 7,000.00 Canteen - Imprest 6,000.00 Total Imprests 19,500.00 Inventory 76,894.48 Internal Transfer 0.00 Total Assets 104,078.24
TOTAL ASSETS 104,078.24
LIABILITIES
Accounts Payable 17,221.90 EI Payable 62.65 CPP Payable 25.96 Federal Income Tax Payable 358.44 Retained Salaries Payable 59.15 GST Payable 0.00 PST Payable 0.00 Total Liabilities 17,728.10
Grants and Trust Accounts Physical Fitness Maintenance Grant 10,002.81 Fighting Efficiency Fund 635.11 Reading Room Grant (75.96) Reference Library Grant 232.04 Total Grants 10,794.00 Charity Fund (1,458.32) Compassionate Travel Fund 1,970.81 Commanding Officer's Fund 105.23
Wardroom Gift Fund 3,949.70 C&PO's Gift Fund (578.19) MS&B Gift Fund 4,450.12 Ship's Fund Gift Fund (6.28) Total Trust Accounts 8,433.07
Total Grants and Trust Accounts 19,227.07
Equity Accounts
Wardroom - Opening Equity 4,365.52
Wardroom - P & L from Exchange 3,061.83
Wardroom - Mess Subscriptions 1,508.75
Wardroom - Misc. Revenue 95.56
Wardroom - Salaries & Wages 0.00
Wardroom - Entertainment Expense (8,026.41)
Wardroom - Misc. Expense (1,241.05)
Wardroom Equity (235.80)
C&PO’s Mess - Opening Equity 2,883.31
C&PO’s Mess - P & L from Exchange 4,592.83
C&PO’s Mess - Mess Subscriptions 5,545.75
C&PO’s Mess - Misc. Revenue 1,040.95
C&PO’s Mess - Salaries & Wages (2,320.77)
C&PO’s Mess - Entertainment Expense (3,231.78)
C&PO’s Mess - Misc. Expense (609.84)
C&PO’s Mess Equity 7,900.45
MS&B Mess - Opening Equity 13,207.61
MS&B Mess - P & L from Exchange 7,654.74
MS&B Mess - Mess Subscriptions 10,818.76
MS&B Mess - Misc. Revenue 87.90
MS&B Mess - Salaries & Wages (3,112.23)
MS&B Mess - Entertainment Expense (8,276.91)
MS&B Mess - Misc. Expense (1,258.32)
MS&B Mess Equity 19,121.55
Ship’s Fund - Opening Equity 2,215.90
Ship’s Fund - P & L from Exchange 1,716.76
Ship’s Fund - Misc. Revenue 10,490.15
Ship’s Fund - Salaries & Wages (2,754.09)
Ship’s Fund - Entertainment Expense (6,244.00)
Ship’s Fund - Representational Exp. (1,896.37)
Ship’s Fund - Misc. Expense (1,150.99)
Ship’s Fund Equity 2,377.36
Total Equities 29,163.56
Transfer Accounts Transfers to Ship's Fund & Messes 0.00 GST Suspense 558.72 Total Transfer Accounts 558.72 TOTAL LIABILITIES 66,677.45
EQUITY
Capital Net Profit from Income Statement 25,908.11 Distributed Net Profit (30,079.80) Exchange Operating Capital 40,000.00 Total Capital 35,828.31
TOTAL EQUITY 35,828.31
LIABILITIES AND EQUITY 102,505.76
The CO has recently been posted back to sea after 8 years away from the coast (4 at NDHQ and 4 overseas). He calls you in and says: “Pay, I always hear the Commodore say GLC here and GLC there…” Tell me what the hell is this GLC all about and how does it affect my ship?
- The Group Logistics Coordinator (GLC) is the afloat Comd’s expert advisor on Logistics. His tasks are to monitor and coordinate the logistics requirements and to advise the Task Group Commander on the impact of logistic deficiencies and the resulting priorities for follow-on support arrangements for the Task Group. In a large Task Force of several Task Groups, GLCs are coordinated by a Force Logistics Coordinator (FLC). The GLC should normally be on the TG commander’s staff, or the Supply Officer of the TG commander’s ship.
- Plans and executes logistic policy for the TG commander (promulgated by msg OPTASKLOG GLC)
- Establishes logistic requirements and monitors task group logistic readiness.
- Plans and coordinates in close cooperation with the Operations Staff any actions needed to correct readiness problems or to rectify logistic deficiencies that involve the transfer of supplies or personnel within the TG or to and from shore. This includes:
- the handling and evacuation of casualties,
- underway replenishments of ammunition, POL, etc.
- coordinating search for emergency repair parts (EMREQ / OPSTAT)
- Controls the movement of passengers, mail, and cargo (PMC) into, within, and out of the task group.
- May task other ships in TG to perform subordinate GLC tasks such as (or for small TG would perform functions himself):
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- Local Air Logistics Coordinator
- Materiel Control Officer (MATCONOFF)
- Underway Replenishment Coordinator (URC)
- Prioritizes and coordinates the employment of all common logistic assets within the task group (e.g. helo delivery service);
- Contact point for coordination of logistics activities with shore-based support elements (NSE; ALSS, FLS and FLC) if appointed;
- Keeps higher authorities informed of logistics readiness and deficiencies of TG through daily LOGASSESSREPs.
What is a Commanding Officer’s Power of Write-Off in NPF for any single instance occurrence?
Reference NPF Manual, Volume 1, Chapter 5, Article 508
Answer: $250,000.00, which includes Exchange Inventory, Imprests, Petty Cash Funds and Property.
Question What is the next level of write-off approval if greater than $250,000.00?
Answer Fleet Commander - $500,000.00
Formation Commander - $1,000,000.00
You’ve been alongside for three months now and will not go to sea for another 6 weeks. You are getting more and more over expended on your ration budget. Explain why this may be happening, and what you can do to solve the problem, while maintaining nutritional standards?
The following may be occurring:
a. You may be providing too many 'free' meals, such as receptions, luncheons, or food items left out in the cafeteria, etc. without the necessary recovery action being taken, b. You may be feeding shore based personnel who show up for lunch every day but are not entitled to a casual meal chit and don't buy a meal ticket; c. The portions being served may be much greater than the standard portion size as stipulated in the UNITRAK directive; d. Your cooks may just be making too much food for each meal and gashing the leftovers; e. You may not be getting the ration entitlement you should be from the coxswain; f. You may be exceeding the standard required (i.e.: the standard is for four freshly prepared salads, four desserts including fresh fruits, etc); g. Your cook may be accepting poor quality foodstuffs from the stores rather than the stores personnel writing it off, or,
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h. Your cook may be purchasing too many expensive out-sourced items.
Question: Part II: To correct this situation the following immediate action must be taken:
Answer: a. Stop all feeding of unauthorized personnel. You may have to solicit the XO or CO’s assistance for this. Don’t put all the weight of refusing food to diners on your cooks; implement a system to recognize who is or is not entitled to meals (such as meal cards);
b. Check the amount of food being served and the plate returns for waste. Ensure the Chief Cook follows the portion standard; c. Control the amounts of food left out in the cafeteria, provide full financial support for functions, and ensure that it is not being misappropriated; d. Review the production control charts to ensure that the cooks are not over-producing. Ensure that there is an indication of the PCC of how leftovers are being used. Review cyclical menus to ensure that leftovers are taken into account (i.e.: leftover turkey used for club sandwiches, etc); e. Review the Ration Entitlement Advice Vouchers (REAVs) that the Chief Cook receives from the Coxswain. Have the cook compare his/her diner attendance to the REAV and ensure that the REAV calculations are double-checked against the number of repayment meal tickets sold; and f. Review the production control charts, menus and dessert and salad tables to ensure that the menu pattern is not exceeded.
While briefing the XO on the budget he asks you A) what is the WCF you are always mentioning? and B) he also wants to know how you come up with the WCF requirements in preparation for a long deployment
A. The WCF stands for Working Capital Fund, which is an accountable advance assigned to an Accounting Officer (AO) for issuing other accountable advances and for making payments of pay and allowances, travel expenses and other expenditures authorized by service regulations and orders.
B. After a review of the ship’s OPSCHED, discussions with the other HODs and CHODs, discussions with other LOG Os who may have deployed in the same region, and a review of MARPIF (Maritime Port Information Folio), the LOG O should estimate expected disbursements in the following areas:
1. Military Pay (including Deployed Benefits); 2. Replenishment of Provisions; 3. POL; 4. Laundry requirements; 5. Miscellaneous procurement; 6. Transportation Rental; 7. TD Travel/Postings/Repat; 8. Public Grants; 9. LTA/HLTA travel; 10. Port Services; 11. Telephone Benefits
C. Estimate expected NPF revenues that can be transferred to the WCF; and
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D. Estimate any amount you can expect to be able to charge the AMEX or procurement credit card, or for which you will be able to write a DBA cheque;
E. The total of “A” minus “B” minus “C” should be carried as a combination of cash (in Canadian and Foreign currencies) or AMEX traveller’s cheques
At a Log luncheon at the Mess you run into a Sea-Log Cdr posted back to the coast (from Ottawa) that completed his sea tours back in the 1990(s). He starts telling salty dips about upgrading a code 2 to an IOR, and how the CHOD made him sign the 2302. You figure you need to bring into the 21st century, so you begin to regale him your extensive supply knowledge. What would you tell him about MPC(s), ensuring that you provide him with a detailed explanation for each category?
Reference: CF Supply Manual (A-LM-007-014/AG-001)
The MPC is a hierarchy of risk designated by a one character numerical code: 1, 2, 3 or 4 within the CFSS that assigns an operational risk of not delivering the requisitioned materiel on or before the Required Delivery Date - RDD.
MPC 0 – This priority code shall be used to demand High Priority Requisitions (HPRs) which are
demands for materiel that are required immediately in order to satisfy critical operational
requirements. It is limited to materiel or equipment failures that will impede operational
readiness or the completion of an operational or training for operation tasks.
2.13 This priority code is strictly for materiel that is required immediately to satisfy critical
operational requirements that meet one of the following strict criteria:
a. the materiel is critically required to ensure uninterrupted performance of an assigned
international or domestic mission, including training and other critical preparations
for those missions performance of an assigned operational mission or task;
b. the materiel is required to repair or replace damaged or inoperative major equipment
in support of critical operational imperatives;
c. the materiel is required to repair or replace minor equipment without which critical
major equipment cannot meet mission commitments;
d. the materiel is required to repair or replace critical operational telecommunication
equipment;
e. the materiel is required in support of civil emergency purposes; and
f. the materiel requirement does not meet one of the above criteria but the criticality of
obtaining the item on an immediate basis has been authorized in writing by the
Commanding Officer (CO) or their delegated representative. RDD 1-2 Days
MPC 1 – This priority code shall be used to demand urgently required materiel, needed within 3 to 6
days, for major equipment undergoing maintenance, repair, overhaul or modification,
provided that the scheduled date of release of the major equipment will be delayed solely
because of lack of parts and that this major equipment is required for operational or
operational training use. It shall also be used to demand essential materiel required to
ensure unimpaired operational capability. As in the case of MPC 0 demands, shipping shall
be provided by the quickest most efficient means possible.
This is an HPR with RDD = 3 – 6 days.
MPC 2- Essential. This MPC is used to designate all materiel requirements that do not meet the criteria for
MPC 1 and failure to deliver the materiel by the RDD may significantly impact mission
mounting operations or exercises; and static operations where maintenance planning and
force generation tasks will be significantly affected by the failure to deliver on the
requisitioned materiel requirements. Premium shipping is not authorized for MPC 2
requirements. Depots, when and where possible, will ship on next scheduled freight run.
RDD of 7-14 days
MPC 3 – Routine: This MPC is used for typically describes the day-to-day static operational and training
requirements. Materiel requirements for routine, training exercises and scheduled
maintenance should be processed by routine demands, which is RDD between 15 and 30
days since they will be known well in advance. This MPC is also used for routine
sustainment and system replenishment both in Canada and overseas and they have a
replenishment of 30 days. Premium shipping is not authorized for MPC 3 requirements. RDD = 15 – 30 days.
MPC 4 – Sustainment/Replenishment/ planning: This MPC is used to order material for planned activities with longer lead times. It
identifies the needs of material for upcoming operational, training and work periods which
can then be used to extrapolate future materiel requirements. This MPC is used to ensure
the necessary materiel is in the right location at the right time. Premium shipping is not
authorized for MPC 4 requirements. RDD = 30 day plus.
You have been posted to HMCS TORONTO as the Log O since July. You have just found out that your ship, along with PRE and VDQ, will be deploying to the Gulf of Mexico as part of OP CARIBE and to show the flag in Central America. Port visits are expensive and have a significant Official Hospitality focus. The CO has tasked all HODs to make preparations to depart in 30 days. He expects you to brief him on your cunning Logistics preparations and plans tomorrow. Prepare your brief for the CO. Explain your actions following the warning order up to and including your brief.
Coord with Cbt O and other HODs, and meet with your Section Heads. Make necessary contact with shore authorities, to include N02VP, FLog, N7, N8, and F4Log. Areas to be covered in the brief should include:
Candidate should recognize it is during hurricane season, which potentially will impact his storing.
Personnel
- Verify who will be deploying, search for replacements
- Give personnel a checklist to fill out
- Identify personnel who may have problems
- Refresher trg
Equipment
- Galley
- WR Scullery
- CO’s Pantry
- Cash Counter
- IT requirements
Admin
- Plan and Commence DAG process
- Ensure that PeopleSoft entries are up to date
- Coordinate Family Briefing by CO
- Passports / Wills /
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- PEN Forms
- Power of Attorney
- Pers Files
- PP & S
- XEROX/Facsimile Supplies
Public Funds
- WCF level
- Foreign currency requirements
- Cdn currency requirements
- American currency requirements
- Currency exchanges
- Review allotments
- Printout of pay records, initiate manual pay accounting if required.
- Confirm CCPS Access to CSO(Dockyard) Transfer point
Non-Public Funds
- CFCF loan requirements
- CAVs
- Coordinate Duty Free/NPF storing requirements
- Arrange for Bank Deposits
- Plan for Grants
Supply
- Storing Dates
- Critical Spares, replenishment of SSS / Pack ups (Helo, NEO etc)
- Rations
- Paper
- Consignment Stores – Lube Oil, NPF stores, paper, etc.
- CBRN kit
- Force Protection Kit
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Food Services
- Menus, including morale or special meals
- Stwd Services/Official Functions
- Approval requests for official functions DAOD 1017–1 Annex A
- napkins, sterno, chafing dishes, etc
General
- Contact chandler/ship’s agents
- Contact embassy
- Discuss FLS possibilities with Flog and F4Log
On completion of a materiel stocktaking/verification surpluses or deficiencies are often identified. How do we account for these items and make the necessary adjustments to balance the inventory or individual accounts to reflect the actual quantities held?
References: A-LM-007-014/AG-001 Vol 3, Chapter 3 Sect B Adjustment Transactions
Through the use of Certificate Receipt Vouchers (CRV) and Certificate Issue Vouchers (CIV).
- CRVs are used to bring on charge the following:
a. surplus materiel not already on charge to a warehouse or supply customer account
b. materiel issued off charge in error from a warehouse or supply customer account
c. scrap accumulation. - CIVs are used to:
a. action write-off of deficient materiel from a warehouse account or SCA,
b. issue materiel off charge, that has been brought to charge in error on a warehouse account or SCA,
c. document specific transactions as may be directed in current supply instructions.
You are preparing for the upcoming TGEX, and looking forward to being away from the wall for six weeks, when your Senior Cook and Steward advise you that you will be sailing three cooks and three stewards short. Although your staff is very dedicated, this will cause a definite strain on the sections and the department. What can you do?
Normally, shortage of cooks and stewards is not considered a manpower shortage that will prevent the ship from sailing. Therefore, you must look for ways to lighten their workload wherever possible.
As part of your efforts to find personnel:
- Have the Dept Coordinator contact the MOC Advisors
- Canvass other ships to swap personnel, i.e. – our cooks may not be fit for sea, but may be very capable to work alongside. If a ship is not sailing, it may be possible to do a one for one swap. Or they may simply loan us people for the trip since it is short
- Release a Critical Manning Msg
Additional considerations include:
- Consider reducing menu selections
- Sr Cook and Stwd working on the line
- Make sure that CO and XO are aware of the situation and do not place extra demands on this section, i.e. spiffy dins, banyans, etc.
- See if CO will do without a dedicated steward
- Reduce table service or full cafeteria svc in Wardroom
- Stewards are trained in short-order cooking (grilling, breakfasts, etc.) and as such may help the cooks from time to time
- Review W&SB to reduce extra ship’s duties as much as possible for these two trades (HQ1 watch keeper MS, PO2, PO1, etc)
- Make ship’s company aware of the situation so that they can ease the burdens they may place on the galley
- Ask for volunteers for theme nights – i.e. – Hull Tech Steak Night.
While participating in an exercise off Boston your ship was involved in a minor collision with another Canadian Naval Ship. The damage sustained is not considered serious, but upon arrival in port, the victualling storeroom was found to be flooded and a crack was discovered in the ship’s hull. The Engineer advised the CO that the crack can be repaired by underwater welding and estimates job completion within 48 hours thus, allowing the ship to complete scheduled exercises. The repair cost is estimated at $50,000. The CO knows that this is not covered in the ship’s budget. What advice do you give him concerning payment of these costs?
Advise the CO that his authority for competitive essential services (i.e. repairs) outside Canada is $400K and $75K for non-competitive services. DAOD 1004-1 Annex A;
Obtain estimates from both civilian and military (USN) repair facilities;
Inform MARLANTHQ and obtain financial coding from N34;
Prepare proper documentation (i.e. Government of Canada Purchase Order). CFSS A-LM-007-014/AG-001; and
Arrange for payment of the charges IAW FAM Vol 3 Chap 46 and
CFAO 223-2, Annex A.
Review DLSSSOs
At the end of an exceptional cocktail party, you notice that you have two unopened bottles of rum and three unopened bottles of vodka. The PO1 Steward tells you that he secured the leftover alcohol in the spirit locker. That night you hear the C&POs partying hard until the wee hours of the morning. Since you are right above them, you can clearly hear the Cox’n carrying on in a loud inebriated manner.
The next morning your PO1 Steward, looking rather worse for wear, approaches you and tells you that the Cox’n ordered him take the extra booze to the C&PO’s Mess and that they and their guests drank it all.
How do you proceed?
Reference: MARCORD 27-1, DAOD 5019-4 Remedial Measures
The candidate should assume the events are correct and proceed by:
- The Log O should inform the PO1 Steward that he has mishandled Public Funds and that future incidents will not be tolerated and may involve remedial measures. He should then instruct the PO2 Steward Exchange Manager to replace all alcohol consumed by charging all bottles to the C&PO’s Mess and setting bottles of the same brand aside for future public functions.
- The Log O should then notify the XO of what has transpired and recommend further investigation into the incident. The Log O should also inform the XO as to how he has replaced the consumed bottles and how he plans to keep similar incidents from recurring.
The candidate should outline that Remedial Measures include:
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IC (Initial Counseling) is the first level of administrative action usually for first time a deficiency is identified but is not mandatory based on the nature or severity of the deficiency.
RW is the second last attempt to salvage a member’s career, and identifies/provides guidance on how the member shall overcome his deficiencies. RW stays permanently on a member’ UPF. Should the member fail to overcome his deficiencies, the member will then be placed on Counseling and Probation.
Counseling and Probation is the final attempt to salvage a member’s career. Although C&P is usually preceded by RW, in exceptional circumstances, it may be appropriate to proceed directly to C&P. Discuss administrative action with XO and CO to determine what (if any) action should be taken.
During TGEX 2/11 you are embarked in PRE and have been assigned the responsibilities of GLC for a TG that includes three FFH. The TG has been at sea for two weeks and is currently sailing toward home off the coast of Virginia. PRE is tasked to deploy immediately to Colon, Panama to conduct a NEO mission for some two hundred Canadian nationals caught up in what could soon be a Panamanian civil war. PRE’s mission is to bring them from Colon Panama to Kingston, Jamaica where they will be flown home. (Approximately 1.5 days transit). Your CO informs you and your fellow HODs at 2000 hrs. He wants a brief from you at 2130.
What are your initial actions, what are your major considerations and what do you brief to your CO.
As GLC:
● turn over any TG responsibilities to the Log O of the senior ship
● clear PRE’s dispersal area of any PMC that may be held for other ships.
● There will be a requirement to embark additional stores to assist in embarking the civilians including VIPs (e.g. Ambassadors/consular staff)?
● Recognize that the best place to prepare for this mission would likely be Norfolk, which is the closest USN base to their present location.
● As the ship has not been alongside for some time, they will require victualling and other storing for the transit to Colon (approx 5 days), then to Kingston (1.5 days) and home (4-5 days).
● Coord with the 3 FFH to build a basic pack up that will allow PRE to sustain 200 additional pers, including sleeping, messing, hygiene, comfort, baggage, security screening, etc.
● Meet with Section Heads to consider all LOG disciplines in a logical and systematic fashion (PF, NPF, Admin, Supply, Food Svcs, and Stwd Svcs).
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● Investigate underway replenishment options with USN AORs,
● Contact Flog/Bluewater to coord chandler or agent for Kingston
● Brief the CO on your support plan both in terms of the ships extended time away and specific requirements to support the civilians.
You are discussing the upcoming HCM/FELEX DWP with the XO and he asks you what are the cash security requirements for the:
(i) Canteen servers who normally hold cash not in excess of $1,000.00;
(ii) The Jr Paywriter and Exchange Manager who will definitely hold cash in excess of $1,000.00;
(iii) The Sr Paywriter who holds the WCF, which includes cash or negotiable instruments and cash vouchers in exceeds of $50,000.00; and
(iv) And what is your contingency if the approved safes/storage devices will not be available until 3 weeks after the move to the shore office.
Reference: CFAO 202-2 Security of Public Funds
Approved security containers shall be provided for the safekeeping of public funds as follows:
(i) Cash, negotiable instruments and cash vouchers not in excess of $1,000 stored in a “Protected Area” in an approved filing cabinet with built-in hasp or equipped with an approved locking bar set and approved padlock.
(ii) Cash, negotiable instruments and cash vouchers in excess of $1,000 stored in a “Protected Area” shall be kept in an approved safe. The Base Military Police should be consulted for assistance in determining the most suitable container.
(iii) amount of cash, negotiable instruments and cash vouchers exceeds $50,000 additional security measures to including intrusion alarms, more frequent checks during silent hours, etc.
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(iv) Notwithstanding subparagraphs b and c above for short-term storage and when an approved safe is not available or warranted on a full-time basis, public funds in the form of Receiver General cheques in any aggregate amount may be stored within a protected area in an approved filing cabinet with built-in hasp or equipped with an approved locking bar set and secured with an approved padlock rated S2/83.
The ship is returning to homeport after a six-month deployment off the coast of Africa. While the ship was in Djibouti you were able to arrange some very good deals for the ship’s company on electronics equipment, sports gear and photography kit. In accordance with MARCORD 27-1, you have prepared a list of all items of an individual value of $100 or greater purchased by the canteen and sold to individuals. Upon completion of the paper work for clearing the ship through customs you present the completed package to the CO for explanation and appropriate signature.
After examining the reports, the CO tells you to delete his name from the list, as he has no intention of declaring the $2,700 Mac Pro and Calloway clubs he purchased. He explains that he purchased these items from the canteen (a Canadian store) and that if any duties or taxes are payable, the ship is responsible for them. How would you handle this situation?
Tactfully explain that goods purchased outside Canada are required to be declared upon return to Canada and appropriate duty and taxes paid. By using publications (QR&Os, CFAOs, and MARCORDs) show the CO that it is his responsibility to ensure personnel comply with established customs regulations. Further, explain that the Ship’s Exchange is only responsible to declare and pay tax and duty on items remaining in stock on their return. There is no right or wrong answer but logic must dictate.
Follow-up Question: After spending a great deal of time explaining all this to the CO, he says, “I don’t care what the regulations are “Pay”, I do not intend to declare these purchases.” Now what action would you take knowing that you would be guilty of an offence if you do what the CO has ordered?
Answer: a) Discuss the matter with the XO who may be able to get the
CO to comply with the regulations (especially to CFAO
19-5 on breaches of customs regulations which treats smuggling as a serious breach of Service Discipline), or
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he may decide to refer the matter to the Fleet Commander if it is warranted;
b) The LOG O should carry on with the preparation to clear the ship through customs with the exception of the CO. All personnel declaring more than $750.00 are required to see customs officials personally as additional paperwork is required depending on items purchased;
c) Inform the CO that he will have to see the customs official himself and that it will be his decision as to what he wants to declare, but you intend submitting the original list prepared as a due diligence responsibility. (This will probably convince the CO) He may order you not to at which time you should ask for his direction in writing;
d) You should keep a written account of all dealings on the matter, and keep the XO informed.
Having just completed the ship’s LCI, the Formation Comptroller sends a letter to the Commanding Officer stating that he should be concerned about the state of NPF operations on board. Further, the Formation Comptroller would like to have the Supply Officer explain in writing how he/she is going to turn things around.
Explain to the Board what are the problems with this particular Balance Sheet and how you will correct the situation? Of note, your ship will be alongside for the next 6 months.
The candidate should pick up quite quickly that he/she has a cash flow problem. There is not enough money in the Bank to pay its large Accounts Payable. He/She should also notice that there is a fair amount of money owed to the ship ($6898.76) in Accounts Receivable. In addition, he/she should point out that the inventory level might be too high (normally it is $40K and with the ship not going anywhere, then the inventory level is a big factor that should be rectified).
The candidate should also be able to notice that the Ship’s Fund has a negative equity balance resulting from very high entertainment and salary expenses.
The candidate should also notice that there has been a significant error in profit distribution (more profit distributed), thereby affecting the capital.
The candidate should also notice that the C&POs and MS& B messes are not paying salaries. The Ship’s Fund and Wrdrm are paying salaries (particularly for the Wardroom as they have no employees).
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Of a more minor nature, he/she should be able to mention that outstanding advances are of note and the CO’s Fund is in the red.
Corrective actions: 1. Need to lower the inventory in order to bring cash in (Through sales to other ships, seek CO’s approval to sell slow or dead stock items at cost);
- Hastened Account Receivables from the exchange mgr and imprests to raise cash;
- Reimburse/Pay your suppliers (lower A/P)
- Have CO/XO order an Emergency Ship’s Fund meeting in order to deflect more profit distribution towards Ship’s Fund until SF is out of the red;
- Recover/re-adjust Profit Dist in order to bring Capital back to $40K;
Follow-up question: There is a possibility to add an ethical twist to the CO’s fund issue.
The candidate could be tasked by the CO to replenish his fund via a bogus “Official Entertainment Claim” that he will sign or by ordering the XO (Chairman of the Ship’s Fund) to divert Ship’s Fund dollars to his fund IOT put the CO’s fund back into the black.
HMCS Never Sail Balance Sheet As At 29 May 2012 ASSETS Current Assets Cash 3,471.04 Petty Cash 100 Bank 3,130.55 Temporary Investment 0.00 Suspense 0.00 Advances (377.86) Accounts Receivable 6,898.76 Total Liquid Assets 13,222.49 Wardroom - Imprest 3,000.00 C&PO's Mess - Imprest 3,000.00 MS&B Mess - Imprest 3,500.00 Canteen - Imprest 6,000.00 Total Imprests 15,500.00 Inventory 58,364.34 Internal Transfer 0.00 Total Current Assets 87,086.83
TOTAL ASSETS 87,086.83
LIABILITIES Current Liabilities Accounts Payable 12,210.90 EI Payable 62.65 CPP Payable 25.96 Federal Income Tax Payable 358.44 Retained Salaries Payable 59.15 HST Payable 0.00 Total Current Liabilities 12,717.10
Grants and Trust Accounts Physical Fitness Maintenance Grant 10,119.28 Fighting Efficiency Fund 635.11 Reading Room Grant 0.00 Reference Library Grant 307.10 Total Grants 11,061.49 Charity Fund 1,886.44 Compassionate Travel Fund 1,970.81 Commanding Officer's Fund (16.10) Wardroom Gift Fund 3,949.70 C&PO's Gift Fund 2,364.22 MS&B Gift Fund 4,450.12 Ship's Fund Gift Fund 6.28 Total Trust Accounts 14,611.47
Total Grants and Trust Accounts 25,672.96
Equity Accounts
Wardroom - Opening Equity 4,265.52
Wardroom - P & L from Exchange 3,061.83
Wardroom - Mess Subscriptions 5,508.75
Wardroom - Misc. Revenue 95.56
Wardroom - Salaries & Wages (6,622.00)
Wardroom - Entertainment Expense (9,226.41)
Wardroom - Misc. Expense (1,241.05)
Wardroom Equity (4,157.80)
C&PO’s Mess - Opening Equity 883.01
C&PO’s Mess - P & L from Exchange 4,592.83
C&PO’s Mess - Mess Subscriptions 5,545.75
C&PO’s Mess - Misc. Revenue 1,040.95
C&PO’s Mess - Salaries & Wages 0.00
C&PO’s Mess - Entertainment Expense (3,231.78)
C&PO’s Mess - Misc. Expense (609.84)
C&PO’s Mess Equity 8,220.92
MS&B Mess - Opening Equity 10,000.61
MS&B Mess - P & L from Exchange 7,654.74
MS&B Mess - Mess Subscriptions 10,818.76
MS&B Mess - Misc. Revenue 85.34
MS&B Mess - Salaries & Wages 0.00
MS&B Mess - Entertainment Expense (8,276.91)
MS&B Mess - Misc. Expense (1,258.32)
MS&B Mess Equity 19,024.22
Ship’s Fund - Opening Equity 215.90
Ship’s Fund - P & L from Exchange 1,716.76
Ship’s Fund - Misc. Revenue 10,490.15
Ship’s Fund - Salaries & Wages (9,661.36)
Ship’s Fund - Entertainment Expense (6,622.00)
Ship’s Fund - Representational Exp. (1,596.37)
Ship’s Fund - Misc. Expense (1,150.99)
Ship’s Fund Equity (6,607.91)
Total Equities 16,479.43
Transfer Accounts Transfers to Ship's Fund & Messes 0.00 GST Suspense 558.72 Total Transfer Accounts 558.72 TOTAL LIABILITIES 55,428.21
EQUITY
Capital Net Profit from Income Statement 25,908.11 Distributed Net Profit (30,079.80) Exchange Operating Capital 40,000.00 Total Capital 35,828.31
TOTAL EQUITY 35,828.31
LIABILITIES AND EQUITY 91,256.52
Your CO just got posted to his ship from DMRS at NDHQ (his last ship was a NIPIGON class) and calls you to his cabin: “Pay, I was looking at your PDR and notice that you are responsible for HAZMAT on board. I have a call to make can you come back in a few minutes and explain to me your Department’s responsibilities towards HAZMAT onboard ship?
Reference: MARCORD 66-5
The Logistics Officer is designated as the ship’s HAZMAT Coordinator. A Supply Tech Petty Officer will normally be designated as the ship’s WHMIS Coordinator. The Logistics Department shall:
- Maintain an accurate HAZMAT Guide detailing all relevant information regarding all hazardous materials stored on board, including the location of each;
- Ensure that all HAZMAT received are properly labeled and remain so until receipted by the end user;
- Direct the safe stowage of all HAZMAT on board which includes signage on spaces containing HAZMAT;
- Ensure that HAZMAT is properly packaged, labeled and that a manifest is raised before being sent for disposal;
- Arrange for the safe disposal of HAZMAT;
- Ensure as part of pre-sailing checks that no HAZMAT has been left on the jetty;
- Conduct periodical verifications of departmentally held HAZMAT to ensure regulations are complied with; and
- Ensure that all MSDS listings for compartments, in conjunction with other HODs, are updated on a regular basis and that the OOD Brow Pack and the Stores Office copies of the MSDS Master Listing are updated not less than annually
You are deployed on OP ALTAIR as part of multi-national TG which includes ships from US, Britain, Netherland, Germany and France. The EO comes running up to you stating that the starboard GT is down hard and the Cbt O advised him that in addition to being plane guard for a USN Aircraft Carrier it is expected to conduct MIO ops in the next 3 days. The CO wants all engineering systems available within 36 hours. Describe what you would do in this instance?
The candidate should mention that he/she would double check on board stocks to ensure that a spare part is indeed not on board. (Board Sponsor should then confirm that the part is not on board).
The candidate should then state that he/she would send an EMREQ/UMS (Urgent Materiel Screen Msg (USN system)) message to the ships in Company. An EMREQ is a process used at sea to obtain materiel to fix a situation that directly affects the mobility, ship safety, fighting equipment or communications. Ships shall respond within two hours to indicate whether or not the item is available for transfer. The GLC directs the transfer to the requisitioning ship. (The Board Sponsor should then tell the individual that everyone replies (except the Germans) that they do not have the part).
The candidate should then explain to the board that after 2 hours, he/she would coord with the MSEO to ensure the OPDEF and HPR messages are sent concurrently.
The candidate should explain that a High Priority Requisition (HPR) message shall detail the requirements with the appropriate Required Delivery Date (RDD), CFSS Materiel Priority Code (MPC: 1, 2, 3, or 4) and shall provide sufficient information to permit substitution. Refer to the Supply Manual, MIMS Applications, MIMS Deployed.
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(The Board Sponsor may want to ask the candidate to briefly outline what are an OPDEF and the categories).
The candidate should explain that if the associated defect/deficiency is not rectified within 24 hours, an Operational Deficiency Report (OPDEF) will have to be raised IAW MARCORD G-3.
OPDEFs fall into three categories, the criterion for each is:
CAT 1 - Immediate rectification action is required as defect has major effect on unit’s combat capability, safety or will have a direct adverse affect on the immediate operational programme;
CAT 2 - Rectification action is required as soon as possible, within the operational programme to maintain the unit’s combat capability;
CAT 3 - Rectification action can wait until next programmed alongside period and/or has minor implications on the unit’s combat capability;
(Once he/she has explained this, the Board Sponsor should tell the candidate that the German Ship has finally replied to the EMREQ/UMS and that they indeed have the part on board, which they are ready to let go for $US 5K and a keg of Canadian Beer).
The individual should recognize that this is well within the CO’s authority but should tell the board that he would try to liaise with the Germans to trade them the part that will be coming out of Canada as a HPR, telling the Germans that they would indeed get the keg of beer. (The Board Sponsor should then tell the candidate that the Germans are only interested in money).
Hopefully then, the candidate will say that he/she would check the CGCS (Canadian Government Cataloguing System) to check how much the part costs. (The Board Sponsor says that it is US$ 5K)
Question: What is CTA (Compassionate Travel Assistance) and when is it used?
Reference: CBI 209.51
An officer or non-commissioned member who is granted compassionate leave under article 16.17 of the QR&O due to the serious illness or death of an immediate family member is entitled to transportation at public expense for themselves and their current spouse or common-law partner, by the most economical and expeditious means possible, to and from the location in Canada where their presence is required. An officer or non-commissioned member who submits a claim for the serious illness or injury of an immediate family member shall provide a statement in writing from a qualified medical practitioner as to the nature of the illness/injury and the immediate danger to the life of that person at the time that the presence of the member or their spouse or common-law partner was required as a result of the serious illness or injury.
“Immediate family” means the spouse or common-law partner of an officer or non-commissioned member and any person who stands in one of the following relationships to the member or their spouse or common-law partner: child, father or mother or their spouse or common-law partner, brother or sister or a person or step parent who has undertaken the responsibilities and fulfilled the duties of a father or mother to the member or their spouse or common-law partner. (proche parent)
Your LS Cook asks for an interview and behind close doors she reveals that she has been subjected to harassment. What are her rights and your responsibilities? What are the types of resolution methods available to resolve this issue?
References: DAOD 5012-0; MARCORDS 19-39 (Harassment) and 19-40 (Workplace Conflict and Resolution)
First take note of the complaint and consult the references to familiarize yourself with the resolution processes.
Advise the XO and consult with the Cox’n and Dept Coordinator to get members implicated separated in the workplace until the matter is resolved.
Advise the member that all CF members and DND employees have the right to be treated fairly, respectfully and with dignity in a workplace free of harassment, and they have the responsibility to treat others in the same manner.
Tell the member that he/she has the right to access information regarding harassment prevention and resolution.
Consult with the member the resolution processes proposed by DAOD 5012-0 and by the Harassment Prevention and Resolution Guidelines. These resolution processes include the self-help method, as well as the informal and formal resolution processes.
Advise the member that he/she has the right to access assistance from a person in a position of responsibility. This includes a supervisor, a specialist officer, such as a medical doctor, a social worker, padre or personnel selection officer.
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Tell the member that he/she has the right to get help preparing their complaint from an assisting officer.
The following agencies may also be able to help you:
Employee Assistance Program (EAP) 1-800-268-7708
Canadian Forces Member Assistance Program (CFMAP) 1-800-268-7708
You may wish to document any actions and attempts you have taken to resolve the matter.
Having just completed a LCI on board, the Formation Comptroller sends a letter to the Commanding Officer stating that he should be concerned about the state of NPF operations on board. Further, the Formation Comptroller would like to have the Supply Officer explain in writing how he/she is going to turn things around.
Explain to the Board what the problems with this particular Balance Sheet are and how you will correct the situation. Of note, your ship will be alongside for the next 3 months.
The candidate should pick up quite quickly that there is no cash flow problem. But, he/she should point out that the inventory level might be too high particularly if the imprests are primarily stock (This in itself could be acceptable if the ship is about to deploy for a long period, However, if the ship is not going anywhere, then the inventory level is a big factor that will need to be rectified). If the imprests are not holding stock then there is definitely to much cash.
The candidate should also be able to notice that the Ship’s Fund has a negative equity balance resulting from very high entertainment expenses and paying the salaries of all employees.
The candidate should also notice that there has been a significant error in profit distribution (more profit distributed), thereby affecting the capital.
Corrective actions: 1. Need to investigate high imprests in combination with inventory ASAP as it is above recommended 40K (Reduce holdings via sale to other ships, etc);
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- Messes are not paying salaries and wages therefore have to make correction which will help improve profit distribution towards Ship’s Fund;
- Recover/re-adjust Profit Dist in order to bring Capital back to $40K;
- Of a more minor nature, investigate equity in CPO’s Expense Account and make adjusting entry. Investigate Account Receivable and hasten as require
Follow-up question: There is a possibility to add an ethical twist to the CO’s fund issue. The candidate could be tasked by the CO to replenish his fund via a bogus “Official Entertainment Claim” that he will sign or by ordering the XO (Chairman of the Ship’s Fund) to divert Ship’s Fund dollars to his fund IOT put the CO’s fund back into the black.
HMCS Never Sail Balance Sheet As At 12/18/01 ASSETS Current Assets Cash 12,698.47 Petty Cash 0.00 Bank 231.80 Temporary Investment 0.00 Suspense 0.00 Advances (376.96) Accounts Receivable 5,130.45 Total Liquid Assets 17,683.76 Wardroom - Imprest 6,000.00 C&PO's Mess - Imprest 7,000.00 MS&B Mess - Imprest 14,000.00 Canteen - Imprest 12,000.00 Total Imprests 39,000.00 Inventory 46,394.48 Internal Transfer 0.00 Total Current Assets 103,078.24
TOTAL ASSETS 103,078.24
LIABILITIES Current Liabilities Accounts Payable 1,221.90 EI Payable 62.65 CPP Payable 25.96 Federal Income Tax Payable 358.44 Retained Salaries Payable 59.15 HST Payable 0.00 Total Current Liabilities 1,728.10
Grants and Trust Accounts Physical Fitness Maintenance Grant 1,019.25 Fighting Efficiency Fund 635.11 Reading Room Grant 75.96 Reference Library Grant 232.04 Total Grants 1,962.36 Charity Fund 9,644.44 Compassionate Travel Fund 1,970.81 Commanding Officer's Fund (383.90) Wardroom Gift Fund 3,949.70 C&PO's Gift Fund 2,364.22 MS&B Gift Fund 4,450.12 Ship's Fund Gift Fund (6.28) Total Trust Accounts 21,989.11
Total Grants and Trust Accounts 23,951.47
Equity Accounts
Wardroom - Opening Equity 4,265.52
Wardroom - P & L from Exchange 3,061.83
Wardroom - Mess Subscriptions 5,508.75
Wardroom - Misc. Revenue 95.56
Wardroom - Salaries & Wages 0.00
Wardroom - Entertainment Expense (9,226.41)
Wardroom - Misc. Expense (1,241.05)
Wardroom Equity 2,464.20
C&PO’s Mess - Opening Equity 2,883.31
C&PO’s Mess - P & L from Exchange 4,592.83
C&PO’s Mess - Mess Subscriptions 5,545.75
C&PO’s Mess - Misc. Revenue 1,040.95
C&PO’s Mess - Salaries & Wages 0.00
C&PO’s Mess - Entertainment Expense 16,090.57
C&PO’s Mess - Misc. Expense (609.84)
C&PO’s Mess Equity 29,543.57
MS&B Mess - Opening Equity 13,207.61
MS&B Mess - P & L from Exchange 7,654.74
MS&B Mess - Mess Subscriptions 10,818.76
MS&B Mess - Misc. Revenue 87.90
MS&B Mess - Salaries & Wages 0.00
MS&B Mess - Entertainment Expense (8,276.91)
MS&B Mess - Misc. Expense (1,258.32)
MS&B Mess Equity 22,233.78
Ship’s Fund - Opening Equity 215.90
Ship’s Fund - P & L from Exchange 1,716.76
Ship’s Fund - Misc. Revenue 10,490.15
Ship’s Fund - Salaries & Wages (9,661.36)
Ship’s Fund - Entertainment Expense (13,244.00)
Ship’s Fund - Representational Exp. (1,596.37)
Ship’s Fund - Misc. Expense (1,150.99)
Ship’s Fund Equity (13,229.91)
Total Equities 41,011.64
Transfer Accounts Transfers to Ship's Fund & Messes 0.00 GST Suspense 558.72 Total Transfer Accounts 558.72 TOTAL LIABILITIES 67,249.93
EQUITY Capital Net Profit from Income Statement 25,908.11 Distributed Net Profit (30,079.80) Exchange Operating Capital 40,000.00 Total Capital 35,828.31
TOTAL EQUITY 35,828.31
LIABILITIES AND EQUITY 103,078.24
Your Senior Cook has just brought you the latest revised edition of his menu for review. What will you look for prior to sending them to the CO for approval and signature?
Reference: Food Services Guide
a. Do they fit the standard menu pattern and do they fall within Canada’s Food Guide?
b. Are the food choices varied from day to day - week to week (i.e. colour, texture, taste, shape, technique etc)?
c. Are the meals appealing in appearance?
d. Is there a low calorie, high fibre choice available at each meal?
e. Will they have a positive influence on the morale such that personnel will look forward to meals?
f. Do they allow for an equal workload for each day?
g. Are rations effectively used and the food dollar spent wisely?
h. Can they be produced with the equipment and space available?
i. Are they flexible enough to allow for changing operational and climatic conditions?
j. Has the senior cook made wise use of the galley available so that the cooks and equipment are not being over tasked?
You are the Log O of HMCS HALIFAX deployed on OP SAIPH off the coast of Africa. You are piped to the Ops room and the Cbt O tells you that they received intelligence that a pirate ship in the area possesses a “dirty bomb” (if required inform the candidate that a dirty bomb is one which although not nuclear uses nuclear waste products in its construction). At that moment you hear the following pipe:
“CBRN Threat Warning White, Chemical. Assume MOPP 0. The BCW Survival Rule is in effect. Contamination Control Organization and Section Base teams close up. Assume Damage Control Condition Yankee Bravo.”
Provide and discuss the list of actions required when Damage Control Yankee Bravo is ordered.
Reference: CFCD 516 Chapter 1 and Chapter 18
Ensure all necessary CBRN equipment is issued. CAMs should not be pre-positioned in the Cleansing Stations due to the extended period of time the ship could be in this position;
- Rig Cleansing Stations. This should be given priority as it is the evolution that requires the most time and the CCOT would not achieve Yankee Bravo until the Cleansing Stations are completely rigged and confirmed by a communication check with CCHQ;
- Set-up CCHQ in the after Gyro Room. The following equipment shall be fitted or readily available in the CCHQ: Updated CBRN reference material, CCOT Checklists, CCOT incident board, event board, plotting material, dosage control board, detailed interior and exterior survey boards, back-up Communication (PRCs), Commander’s Guide to work/rest slide ruler, time piece and emergency lighting;
- Set up Cleansing Posts and ensure they are de-isolated;
- Ensure Door Sentries, provided by Section Base Teams, are briefed on their duties and responsibilities;
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- Conduct a time check with OOW;
- Conduct Communication Checks with Command/Cleansing Stations;
- Discuss pre-wet policy with Command (5 minutes on/15 minutes off, to allow the fitted detection systems to operate) and discuss the requirement for violent maneuvering to wash off excess water from the upper decks;
- Ensure Decon equipment is pre-positioned outside the Citadel in a designated location. This equipment is usually positioned in the Port Breezeway and secured for sea;
- Confirm with the EO that Pre-wet and Citadel pressures are tested (500Kpa is acceptable);
- Acquire a Threat Brief from the ORO. Inquire about the following information: the type of agent (persistent/non-persistent); intelligence about time of possible attack; method of attack; time to enter threat area and transit time; weather considerations; and ship’s mission;
- Brief the CCOT and the Briefer on the nature of threat and the Ship’s mission;
- Conduct a Casualty Clearing brief;
- Prompt Command to make an informational pipe on the BCW Survival rule (AROUSE) and to order personnel to check their Individual Protective Equipment (Name tags and Blood Types to be taped on Chem suits); and
- Review the unmasking procedure with Command and discuss that the unmasking procedure may be by-passed if fwd/aft plenums are confirmed to be clear of contaminants.
Inform the XO when all the preparations are complete and CCOT is in CBRN Condition “Bravo”. The above list of requirements and achieving CBRN Condition “Bravo” will necessitate time (45 minutes). It is important to always brief Command on time expectations when dealing with CBRN.
How often are you required to complete an examination of cash? How often must the WCF be reconciled? Besides ensuring all the cash and vouchers are in balance, what else should you be checking?
Reference: FAM Chapter 75 & 76
Answer: Cash to be verified daily by paywriter. The XO is responsible to assign an individual to conduct a surprise cash count monthly. SYO must ensure this is done.
The Log O must also:
reconcile the WCF at least once each quarter.
Check DND 432 advances for purpose and dates.
Check Acquittance Rolls for purpose and timely processing.
The ship is in Hamilton Bermuda and you happen to be standing on the AX, when you see the PO2 Steward being dropped of by a limosine. As he walks across he has what appears to be brand new golf clubs slung over his shoulder and you over hear his comment to the QM that the agent and chandler are very generous.
What are the regulations in respect of gifts, hospitality and other benefits?
What are examples of items or benefits that DND members may, without prior written approval, accept and not be considered as conflict of interest?
Reference: DAOD 7021-3 Acceptance of Gifts, Hospitality and Other Benefits
DND employees and CF members may accept gifts, hospitality or other benefits without written approval if they:
● are infrequent and of minimal value (low-cost promotional objects, simple meals or souvenirs with no cash value);
● arise out of activities or events related to the official duties of the DND employee or CF member;
● are within the normal standards of courtesy, hospitality or protocol; and
● do not compromise or appear to compromise in any way the integrity of the DND employee or CF member concerned or the DND or the CF.
Examples: The following are examples of offers that may be accepted by a DND employee or CF member without written approval:
● an incidental gift, e.g., a calendar, mug, pen, T-shirt, cultural article, figurine or other culturally representative artwork, of minimal value;
● an occasional dinner or lunch at the expense of a contractor or foreign representative to discuss business or defence affairs as long as the associated costs are reasonable;
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● an invitation to a corporate or association reception that is modest, infrequent and to which a representational cross-section of the private sector and Government of Canada is invited;
● an invitation to a conference or professional development activity if there is a mutual benefit that respects the above criteria, particularly as to nominal value, infrequency and business context; or
● an invitation to a government-sanctioned event, e.g., the Vimy Awards or the Information Technology Awards, if there is a significant benefit to the Government of Canada, the DND or the CF.
You are Supply Officer of HMCS TORONTO and preparing for a six month deployment. Your Exchange Manager approaches you with his Exchange Order of what he wants to carry in inventory for the trip. The total of the order is approximately $40,000. You have just over $10,000 in the bank and won’t be able to pay the supplier until you sell the inventory. What avenue do you have to assist you financially?
Answer: CFCF Working Capital Loan
Follow up question - Briefly explain the application and repayment procedure for a CFCF working capital loan.
Answer: a) An application for a CFCF working capital loan may be submitted to CFPSA OTTAWA/CFO through the FCompt.
b) The application shall include a properly substantiated Ship’s Non-Public Funds Capital Expenditure request, with the following supporting documentation:
i. Trial Balance
ii. Inventory valuation report (Summary Format) and;
iii. Description of the exchange inventory purchasing requirements (i.e. commodities, quantities and cost)
c. Ship’s must repay the loan 30 days after the end of the deployment. Loans will normally be interest-free up to this period and will be interest bearing at the established annual rate calculated on the balance of the loan remaining at each month-end, based on the number of days in the month.
d. Any service charges shall be absorbed by the Ship’s Exchange as a Miscellaneous Expense.
e. Upon approval by CFPSA, funds will be made available 15 days prior to departure barring substantiated request for earlier transfer.
Terms of repayment will be promulgated by CFPSA OTTAWA by message.
While storing ship in homeport you witness LS Smith suffer serious lacerations to his arm when his NCD jacket caught in the conveyer belt. The mbr was rushed to the hospital by the duty watch and is expected to make a full recovery. What are your concerns with respect to administration following a serious accident such as this?
References: A. DAOD 7002 series; B. QR&O Chapter 21; C. CFAO 24-6
D. MARLANTORD 4-13, 21-1
Identify all witnesses to the accident, and have them complete a written statement of what they saw.
Ensure the member completes a CF-98 (Report on Injuries or Exposure to Toxic Material) and CF 663 (General Safety Accident Prevention Report_.
Inform the CO and the XO.
The CO will order a Summary Investigation by providing Terms of Reference (TOR) to the Investigating Officer. The TOR will identify the Investigating Officer, as well as the specific details that she/he is to investigate.
In the case of serious injury, this may include: the cause of the injury, if the member was on duty at that time, if there were any outside causes for the injury, if the injury is attributable to military service, the nature and extent of the injury and the likelihood of permanent disability.
The Investigating Officer then conducts the investigation as per the TOR.
The Investigating Officer then submits a draft report to the CO that outlines the background of the incident, any applicable statements made
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by witnesses, findings and final recommendations. Once finalized, the CO will note his concurrence/non-concurrence with the report.
At this point, any actions within the power of the CO may be taken, and the report is submitted to the Reviewing Authority. In the case of serious injuries, the Reviewing Authority is N02-Formation Executive Services, and the Closing Authority is Directorate Casualty Support Administration (DCSA)
You are approximately three days from deploying on what promises to be the biggest multinational exercise in the Atlantic since MARCOT 98. The exercise will involve 8 nationalities and will include four distinct Tasks Groups in two Tasks Forces, all commanded by different nations. Worse still, it’s a joint exercise, and there are several army units ashore. Your CO has just returned from a three year posting to the Embassy in Moscow, and is not at all comfortable with the concept of logistic support in a multi national operation such as this. He has just returned from meeting with the Fleet Commander, and his head is full to the brim with terminology he is no longer familiar with. He calls you into his cabin and says, “Pay, I feel like I just gave birth to a Logistician, and my head is filled with strange four letter acronyms that were used. I want you to explain the following terms to me, and then I want you to use that white board over there to draw me a picture that graphically shows how it all works together”
ALSS, FLS, LCC, FLOG; GLC, FLC, HNS, PMC, MATCONOFF, MLOC, JTFSE (CANOSCOM GS in AOR)
ALSS: Advance Logistics Support Site; FLS: Forward Logistics Site; FLOG: Formation Logistics MLOC: Maritime Logistics Operations Centre GLC: Group Logistics Coordinator; FLC: Force Logistics Coordinator; HNS: Host Nation Support; PMC: Personnel, Mail & Cargo; MATCONOFF: Materiel Control Officer; LCC: Logistics Coordination Centre; JTFSE: Joint Task Force Support Element (Responsible to the Operational Commander in Theatre for providing general support to tactical units in Theatre (JTFSE will usually be set up by CANOSCOM).
Since budget devolution, and the resulting increased procurement authority and widespread use of acquisition credit cards (ACC), the control of procurement and payment processes have become increasingly important in the ship. Outline for the Board the Ship’s local procurement authority in homeport, requirement for quotes and list the methods of payment available for public fund procurement in homeport.
$5,000 local procurement authority, competitive or non-competitive;
b. $1,000 - $2,500 - two quotes; and
c. $2,500 - $5,000 – three quotes.
The methods of payments in MARLANT are: ACC, FMAS invoice process.
As with all CF material management there are rules governing Ammo Verification on HMC Ships? When are verifications required and what can the CO implement if he wishes to have Ammunition Stocktakings conducted more regularly?
IAW the Supply Manual, Physical Ammunition verifications are required annually, on handover of the Magazine Custodian/Magazine Yeoman, or as required by the CO. It is recommended that a COTM be raised stating that physical Ammunition Stocktaking’s shall be conducted more frequently.
Follow Up Question:
As a result of Ammunition Stocktaking aboard HMCS IROQUOIS it was found that there was a shortage of Small Arms Ammunition.
The LOG O immediately reported this to the CO who called the Military Police and ordered a Summary Investigation to be conducted. The CO also raised an incident report IAW A-GG-040-006/AG-002 DND Ammunition Accident, Incident, Defect and Malfunction Report. Was this correct/necessary?
Follow Up Answer – No. The correct steps are as follows:
a. Order a second count and advise the superior of the situation;
b. The second count is to be completed ASAP and NLT 24 hours after the first;
c. If a 2nd count also indicates a shortage, the LOG O and CSEO are to be immediately advised. That officer will in turn advise the CO that a stocktaking discrepancy is being investigated. This notification is intended to be advisory only and, unless there is evidence of theft or tampering, the
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CO should be advised that, pending the results of a detailed stocktaking investigation, formal action on his part is not yet required
d. Thorough investigation is to be carried out and all transactions involving the particular lot or lots concerned are to be traced; and
e. If, within seven days, the discrepancy cannot be reconciled, the CO shall be so advised to permit the CO to decide whether to order a Military Police or Summary Investigation. The matter is to be reported as an ammunition incident IAW A-GG-040-006/AG-002.
Your ship is tasked as host ship for a USN warship scheduled to visit your homeport. Your CO wishes to hold a luncheon onboard for six USN officers and six CDN hosts. This event will include the serving of alcohol and the CO feels it is important to have fresh flowers on the table. You estimate the total cost of this event will be $300. Who may approve this Official Hospitality event? Outline other funding options.
Reference: DAOD 1017-1
Because flowers are exceptional hospitality, this event requires the pre-approval of the DM. If flowers were not included but alcohol is to be provided, MND approval would be required. Another option would be to fund flowers and alcohol using the CO’s Fund or representational funds, and hence enable the CO to approve Official Hospitality for the meal (less than $500) only, providing that he does not attend lunch. If the CO is scheduled to attend the lunch, the Formation Commander shall approve the hospitality request.
While chatting with a fellow Log O the topic of Rations Write-offs comes up. It occurs to you that you haven’t seen a Rations Write-off request in four months for either the Galley or the storerooms. Describe the complete procedure for write-off of rations from the Galley, as well as from the storerooms, and explain whether ration write-offs are a good thing or not.
References: Food Services Manual
CF Supply Manual, Chap 24, Sect 5
Ration write-offs from the Galley:
When rations are issued to the galley, they may become unfit for human consumption while in the galley. The procedure: Commodities found unfit shall be recorded by the Senior Cook on a CF 1009. At least monthly, this “running” CF 1009 shall be forwarded to the Senior Storesman who shall cost the CF 1009. The Supply Officer must certify that the food was unfit for human consumption (with reason) and that destruction/disposal action was taken. A CF 152 Report of Write-off summarizing the Certificate Issue shall be prepared, approved and entered in the Write-off Register for inclusion in the Supply Food Services Expenditures quarterly report. The CF 152 Report of Write-off is the document where the CO approves the Certificate Issue action. The finalized CF 1009 must be provided to the Senior Cook so that the non-usable rations may be included as a minus (-) expenditure on the Galley Expenditure Ledger. Input from the Ship’s Physician’s Attendant (PA) should be sought in all matters where food is deemed unfit for consumption.
Answer: Rations write-offs from storerooms:
Same as for the Galley, except the Victualler reports shelf life expired items.
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Ration write-offs are a good thing, as food commodities can become unfit for human consumption, and “best-before” dates will frequently be exceeded. Inventory sitting on shelves represents money that is unavailable to be spent, and can also pose a health risk the longer it sits on shelves.
You are deployed on OP ALTAIR as part of multi-national TG and includes ships from US, Britain, Netherland, Germany and France. The EO comes running up to you stating that the starboard DG is down hard and since the ship is acting as plane guard for a USN Aircraft Carrier in 3 days, he needs to have all engineering systems available within 36 hours. Describe what you would do in this instance?
The candidate should mention that he/she would double check on board stocks to ensure that a spare part is indeed not on board. (Board Sponsor should then confirm that the part is not on board).
The candidate should then state that he/she would send an EMREQ/UMS (Urgent Materiel Screen Msg (USN system)) message to the ships in Company. An EMREQ is a process used at sea to obtain materiel to fix a situation that directly affects the mobility, ship safety, fighting equipment or communications. Ships shall respond within two hours to indicate whether or not the item is available for transfer. The GLC directs the transfer to the requisitioning ship. (The Board Sponsor should then tell the individual that everyone replies (except the Germans) that they do not have the part).
The candidate should then explain to the board that after 2 hours, he/she would coord with the MSEO to ensure the OPDEF and HPR messages are sent concurrently.
The candidate should explain that a High Priority Requisition (HPR) message shall detail the requirements with the appropriate Required Delivery Date (RDD), CFSS Materiel Priority Code (MPC:0, 1, 2, 3, or 4) and shall provide sufficient information to permit substitution. Refer to the Supply Manual, MIMS Applications, MIMS Deployed.
(The Board Sponsor may ask the candidate to briefly outline what is an OPDEF and the categories).
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The candidate should explain that if the associated defect/deficiency is not rectified within 24 hours, an Operational Deficiency Report (OPDEF) will have to be raised IAW MARCORD G-3.
OPDEFs fall into three categories, the criterion for each is:
CAT 1 - Immediate rectification action is required as defect has major effect on unit’s combat capability, safety or will have a direct adverse affect on the immediate operational programme;
CAT 2 - Rectification action is required as soon as possible, within the operational programme to maintain the unit’s combat capability;
CAT 3 - Rectification action can wait until next programmed alongside period and/or has minor implications on the unit’s combat capability;
(Once he/she has explained this, the Board Sponsor should tell the candidate that the German Ship has finally replied to the EMREQ/UMS and that they indeed have the part on board, which they are ready to let go for $US 5K and a keg of Canadian Beer).
The individual should recognize that this is well within the CO’s authority but should tell the board that he would try to liaise with the Germans to trade them the part that will be coming out of Canada as a HPR, telling the Germans that they would indeed get the keg of beer. (The Board Sponsor should then tell the candidate that the Germans are only interested in money).
Hopefully then, the candidate will say that he/she would check the CGCS (Canadian Government Cataloguing System) to check how much the part costs. (The Board Sponsor says that it is US$ 5K)
Under the Financial Administration Act, there are three types of financial signing authority. Name them and explain what they represent.
Reference: DAOD 1016-0 Expenditure Management
Expenditure planning and initiation (FAA section 32) - known as spending authority. It includes expenditure initiation, commitment control and contracting. All three elements must be performed prior to making a decision to spend public funds;
Account verification (FAA section 34) - a verification performed to ensure that all the terms of the contract or agreement that gave rise to the payment are satisfied and all aspects of the account are correct; and
Payment (FAA section 33) - a final review performed by a finance officer to ensure the accuracy and legality of the account to be paid
During a NATO deployment, your CO discovered that other ships on SNMG have little, if any, knowledge of the Supply Support System used in HMC Ships. He has since expressed his concerns and volunteered your services to provide the other COs with a full brief on the Canadian system of re-supply for HMC Ships. After your heart attack, the CO relents somewhat and agrees to limit your brief to HPRs. However, he does want you to cover the spectrum. Specifically, you are to describe in detail what happens from the time the demand is passed to your stores department until the part is received by the ship in foreign port. You know you can wing part of it, but you decide you had better note in point format what exactly does happen to the demand and how it is satisfied by the CFSS.
References: MARCORD 36-21; CF Supply Manual A-LM-007-014/AG-001
- Supply techs will check the system for stock
- If no stock on board, an EMREQ is sent to the TG/Fleet
- If no stock in the TG/Fleet, End User creates an OPDEF Part 1 and provides a requisition for the part required to the Supply Techs;
- Supply creates an OPDEF Pt 2(HPR Msg Demand) and sends to FLOG HPR/MLOC
- FLOG Checks for stock and availability of item
- If no stock found a message requisition is sent to the Item Mgr who locates stock or provides procurement lead time
- If stock is located a manual requisition is raised to issue the part in DRMIS (MIMS if DRMIS has not been rolled out to the ship) and the part is typically sent to Halifax for shipment consolidation and forwarding to the next Port of Call.
- Once received at port, the supply techs will receipt in DRMIS (MIMS) and Issue the part/item to the end user
- Send a confirmation HPR RECEIPT MSG to FLOG
- Once a week a report is generated from Base Supply HPR Cell that states the HPR status. This information is briefed to the CO.
Note – if the item is restricted, the item manager will be contacted and requested to release the item
You have just been appointed as the Assisting Officer (AO) for a LS that is scheduled for a Summary Trial in one week. Can the accused request that another Assisting Officer be appointed?
Reference: QR&O 108.14; Guide for Accused and Assisting Officers – A-LG-050-000/AF-001
Yes. An accused may request that a particular officer be appointed to act as the assisting officer and that officer shall be made available if the officer is willing to act and the exigencies of the service permit.
Question: Assuming that you are the first choice of the accused, describe your role and how you will execute this duty.
Answer: The role of the assisting officer is to assist the accused, to the extent that the accused desires, in the preparation and presentation of his case.
Important facets are:
- To assist the accused to understand the nature of the proceedings during both the pre-trial and trial stages; and
- To assist the accused in making an informed election
Prior to the accused making an election with respect to trial by court martial, the AO shall ensure that the accused is aware of:
- The nature and gravity of any offence with which the accused has been charged; and
- The differences between trial by court martial and trial by summary trial, including the differences between:
- The explain to the accused the powers of punishment under a court martial and a summary trial,
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- The accused’s right to representation at a court martial and assistance at a summary trial,
- The rules governing reception of evidence at a court martial and a summary trial, and
- The accused’s right to appeal the finding and sentence of a court martial and to submit a request for review of a summary trial.
Having just completed the ship’s LCI, the Formation Comptroller sends a letter to the Commanding Officer stating that he should be concerned about the state of NPF operations on board. Further, the Formation Comptroller would like to have the Supply Officer explain in writing how he/she is going to turn things around.
Explain to the Board what are the problems with this particular Balance Sheet and how you will correct the situation? Of note, your ship will be alongside for the next 3 months.
The candidate should pick up quite quickly that he/she has a cash flow problem. There is not enough money in the Bank to pay its large Accounts Payable. He/She should also notice that there is a fair amount of money owed to the ship ($5,130) in Accounts Receivable. In addition, he/she should point out that the inventory level is too high (This in itself could be acceptable if the ship is about to deploy for a long period, which could explain why the Accounts Payable is high. However, if the ship is not going anywhere, then the inventory level is a big factor that will need to be rectified).
The candidate should also be able to notice that the Ship’s Fund has a negative equity balance resulting from very high entertainment expenses.
The candidate should also notice that there has been a significant error in profit distribution (more profit distributed), thereby affecting the capital.
Of a more minor nature, he/she should be able to mention that the Reading Room Grant is in debit balance, and that the Ship’s Fund Gift Fund is in Dr Balance (which should never be overdrawn).
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Corrective actions: 1. Need to lower the inventory ASAP in order to bring cash in
(Through sales to other ships or return merchandise to suppliers);
8. Hastened Account Receivable to raise cash;
9. Top sales to messes or lower Imprests to raise cash;
10. Reimburse/Pay your suppliers (lower A/P)
11. Have CO/XO order an Emergency Ship’s Fund meeting in order to deflect more profit distribution towards Ship’s Fund until SF is out of the red;
12. Recover/re-adjust Profit Dist in order to bring Capital back to $40K;
13. Of a more minor nature, transfer expenditures from the Reading Room Acct to the Reference Library Grant.
HMCS Never Sail Balance Sheet As At 29 May 12 ASSETS Cash 2,698.47 Petty Cash 0.00 Bank 231.80 Temporary Investment 0.00 Suspense 0.00 Advances (376.96) Accounts Receivable 5,130.45 Total Liquid Assets 7,683.76 Wardroom - Imprest 3,000.00 C&PO's Mess - Imprest 3,500.00 MS&B Mess - Imprest 7,000.00 Canteen - Imprest 6,000.00 Total Imprests 19,500.00 Inventory 76,894.48 Internal Transfer 0.00 Total Assets 104,078.24
TOTAL ASSETS 104,078.24
LIABILITIES Accounts Payable 17,221.90 EI Payable 62.65 CPP Payable 25.96 Federal Income Tax Payable 358.44 Retained Salaries Payable 59.15 GST Payable 0.00 PST Payable 0.00 Total Liabilities 17,728.10
Grants and Trust Accounts Physical Fitness Maintenance Grant 10,002.81 Fighting Efficiency Fund 635.11 Reading Room Grant (75.96) Reference Library Grant 232.04 Total Grants 10,794.00 Charity Fund (1,458.32) Compassionate Travel Fund 1,970.81 Commanding Officer's Fund 105.23 Wardroom Gift Fund 3,949.70 C&PO's Gift Fund (578.19) MS&B Gift Fund 4,450.12 Ship's Fund Gift Fund (6.28) Total Trust Accounts 8,433.07
Total Grants and Trust Accounts 19,227.07
Equity Accounts
Wardroom - Opening Equity 4,365.52
Wardroom - P & L from Exchange 3,061.83
Wardroom - Mess Subscriptions 1,508.75
Wardroom - Misc. Revenue 95.56
Wardroom - Salaries & Wages 0.00
Wardroom - Entertainment Expense (8,026.41)
Wardroom - Misc. Expense (1,241.05)
Wardroom Equity (235.80)
C&PO’s Mess - Opening Equity 2,883.31
C&PO’s Mess - P & L from Exchange 4,592.83
C&PO’s Mess - Mess Subscriptions 5,545.75
C&PO’s Mess - Misc. Revenue 1,040.95
C&PO’s Mess - Salaries & Wages (2,320.77)
C&PO’s Mess - Entertainment Expense (3,231.78)
C&PO’s Mess - Misc. Expense (609.84)
C&PO’s Mess Equity 7,900.45
MS&B Mess - Opening Equity 13,207.61
MS&B Mess - P & L from Exchange 7,654.74
MS&B Mess - Mess Subscriptions 10,818.76
MS&B Mess - Misc. Revenue 87.90
MS&B Mess - Salaries & Wages (3,112.23)
MS&B Mess - Entertainment Expense (8,276.91)
MS&B Mess - Misc. Expense (1,258.32)
MS&B Mess Equity 19,121.55
Ship’s Fund - Opening Equity 2,215.90
Ship’s Fund - P & L from Exchange 1,716.76
Ship’s Fund - Misc. Revenue 10,490.15
Ship’s Fund - Salaries & Wages (2,754.09)
Ship’s Fund - Entertainment Expense (6,244.00)
Ship’s Fund - Representational Exp. (1,896.37)
Ship’s Fund - Misc. Expense (1,150.99)
Ship’s Fund Equity 2,377.36
Total Equities 29,163.56
Transfer Accounts Transfers to Ship's Fund & Messes 0.00 GST Suspense 558.72 Total Transfer Accounts 558.72 TOTAL LIABILITIES 66,677.45
EQUITY Capital Net Profit from Income Statement 25,908.11 Distributed Net Profit (30,079.80) Exchange Operating Capital 40,000.00 Total Capital 35,828.31
TOTAL EQUITY 35,828.31
LIABILITIES AND EQUITY 102,505.76
You are the new Log O of HMCS FREDRICTON. During your short time onboard you have come to greatly admire your Combat O. His mentoring approach has provided invaluable assistance to you in the past month, and all of your fellow Wardroom members appear to worship the ground he walks on. He has been acting XO for the past month and there is a rumor that as a shining star of the fleet, will soon be promoted and appointed the XO of HMCS CHARLOTTETOWN within the next two months.
As Officer of the Day you are completing your rounds when the Combat O’s cabin door opens. It is one of your RMS clerks, LS Benue, and she appears to be buttoning her shirt. She sees you and quickly shuts the door. You knock on the door but no one answers.
How do you proceed?
Reference: DAOD 5019-1
Don’t jump to conclusions. She could very well be talking about her section head, divisional officer, you the Logistics O, or a personal matter.
- At the next opportunity talk to the Combat O about the incident and what you saw. He tells you to mind your own business and to get out of his cabin.
- Before leaving remind him of the regulations on personal relationships and recommend that he bring it to the attention of the XO and CO if that is the case. Also, make him aware of the fact that while acting XO, LS Benue falls under his chain of command and that such could be considered an abuse of authority. He tells you he will do no such thing and explicitly tells you not to mention this matter to the CO. What do you do?
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- Advise him that you will be speaking to the XO upon his return, and interviewing LS Benue with Section Head and if necessary will be briefed on the regulations on fraternization. Have your Departmental Coord consult with her MOC advisor to consider the option of attach posting and/or posting her ashore. Technically, if they are engaged in a consensual relationship, the CO must be informed and either the CO or DGMC will decide who will be posted, until then a TD ashore might prove to be a short-term solution.
HMCS ST. JOHN’S has submitted a request for one time capital funding to buy a piece of equipment. The cost of the item is $42, 000.00 Does this request meet criteria for miscellaneous requirement funding? If so, what category of MR funding is this requirement?
Reference: MARCORD 1-02 CMS MISCELLANEOUS REQUIREMENTS (MR) GUIDELINES
Yes
Local MRs – The one-time acquisition of minor capital items that provide a new capability or update/enhance an existing capability with a cost of less than $100K (net-of-GST) and that does not affect ship capability, ship configuration, or impact on individual operator/maintainer training.
The ship is returning to homeport after a six-month deployment off the coast of Africa. While the ship was in Djibouti you were able to arrange some very good deals for the ship’s company on electronics equipment, sports gear and photography kit. In accordance with MARCORD 27-1, you have prepared a list of all items of an individual value of $100 or greater purchased by the canteen and sold to individuals. Upon completion of the paper work for clearing the ship through customs you present the completed package to the CO for explanation and appropriate signature.
After examining the reports, the CO tells you to delete his name from the list, as he has no intention of declaring the $2,700 Mac Pro and Calloway clubs he purchased. He explains that he purchased these items from the canteen (a Canadian store) and that if any duties or taxes are payable, the ship is responsible for them. How would you handle this situation?
Tactfully explain that goods purchased outside Canada are required to be declared upon return to Canada and appropriate duty and taxes paid. By using publications (QR&O’s, CFAO’s, and MARCORD’s) show the CO that it is his responsibility to ensure personnel comply with established customs regulations. Further, explain that the Ship’s Exchange is only responsible to declare and pay tax and duty on items remaining in stock on their return. There is no right or wrong answer but logic must dictate.
Follow-up Question: After spending a great deal of time explaining all this to the CO, he says, “I don’t care what the regulations are “Pay”, I do not intend to declare these purchases.” Now what action would you take knowing that you would be guilty of an offence if you do what the CO has ordered?
Answer: a) Discuss the matter with the XO who may be able to get the
CO to comply with the regulations (especially to CFAO
19-5 on breaches of customs regulations which treats smuggling as a serious breach of Service Discipline), or
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he may decide to refer the matter to the Fleet Commander if it is warranted;
d) The LOG O should carry on with the preparation to clear the ship through customs with the exception of the CO. All personnel declaring more than $750.00 are required to see customs officials personally as additional paperwork is required depending on items purchased;
e) Inform the CO that he will have to see the customs official himself and that it will be his decision as to what he wants to declare, but you intend submitting the original list prepared as a due diligence responsibility. (This will probably convince the CO) He may order you not to at which time you should ask for his direction in writing;
d) You should keep a written account of all dealings on the matter, and keep the XO informed.
You are preparing for the upcoming TGEX, and looking forward to being away from the wall for six weeks, when your Senior Cook and Steward advise you that you will be sailing three cooks and three stewards short. Although your staff is very dedicated staff, this will cause a definite strain on the sections and the department. What can you do?
Normally, shortage of cooks and stewards is not considered a manpower shortage that will prevent the ship from sailing. Therefore, you must look for ways to lighten their workload wherever possible.
As part of your efforts to find personnel:
- Have the Dept Coordinator’s contact the MOC Advisors
- Canvass other ships to swap personnel, i.e. – our cooks may not be fit for sea, but may be very capable to work alongside. If a ship is not sailing, it may be possible to do a one for one swap. Or they may simply loan us people for the trip since it is short
- Release a Critical Manning Msg
Additional considerations include:
- Consider reducing menu selections
- Sr Cook and Stwd working on the line
- Make sure that CO and XO are aware of the situation and do not place extra demands on this section, ie spiffy dins, banyans, etc.
- See if CO will do without a dedicated steward
- Reduce table service or full cafeteria svc in Wardroom
- Stewards are trained in short-order cooking (grilling, breakfasts, etc.) and as such may help the cooks from time to time
- Review W&SB to reduce extra ship’s duties as much as possible for these two trades (HQ1 watch keeper MS, PO2, PO1, etc)
- Make ship’s company aware of the situation so that they can ease the burdens they may place on the galley
- Ask for volunteers for theme nights – ie – Hull Tech Steak Night.
Having just completed the ship’s LCI, the Formation Comptroller sends a letter to the Commanding Officer stating that he should be concerned about the state of NPF operations on board. Further, the Formation Comptroller would like to have the Supply Officer explain in writing how he/she is going to turn things around.
Explain to the Board what are the problems with this particular Balance Sheet and how you will correct the situation? Of note, your ship will be alongside for the next 6 months.
The candidate should pick up quite quickly that he/she has a cash flow problem. There is not enough money in the Bank to pay its large Accounts Payable. He/She should also notice that there is a fair amount of money owed to the ship ($6898.76) in Accounts Receivable. In addition, he/she should point out that the inventory level might be too high (normally it is $40K and with the ship not going anywhere, then the inventory level is a big factor that should be rectified).
The candidate should also be able to notice that the Ship’s Fund has a negative equity balance resulting from very high entertainment and salary expenses.
The candidate should also notice that there has been a significant error in profit distribution (more profit distributed), thereby affecting the capital.
The candidate should also notice that the C&POs and MS& B messes are not paying salaries. The Ship’s Fund and Wrdrm are paying salaries (particularly for the Wardroom as they have no employees).
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Of a more minor nature, he/she should be able to mention that outstanding advances are of note and the CO’s Fund is in the red.
Corrective actions: 1. Need to lower the inventory in order to bring cash in (Through sales to other ships, seek CO’s approval to sell slow or dead stock items at cost);
- Hastened Account Receivables from the exchange mgr and imprests to raise cash;
- Reimburse/Pay your suppliers (lower A/P)
- Have CO/XO order an Emergency Ship’s Fund meeting in order to deflect more profit distribution towards Ship’s Fund until SF is out of the red;
- Recover/re-adjust Profit Dist in order to bring Capital back to $40K;
Follow-up question: There is a possibility to add an ethical twist to the CO’s fund issue.
The candidate could be tasked by the CO to replenish his fund via a bogus “Official Entertainment Claim” that he will sign or by ordering the XO (Chairman of the Ship’s Fund) to divert Ship’s Fund dollars to his fund IOT put the CO’s fund back into the black.
HMCS Never Sail Balance Sheet As At 29 May 2012 ASSETS Current Assets Cash 3,471.04 Petty Cash 100 Bank 3,130.55 Temporary Investment 0.00 Suspense 0.00 Advances (377.86) Accounts Receivable 6,898.76 Total Liquid Assets 13,222.49 Wardroom - Imprest 3,000.00 C&PO's Mess - Imprest 3,000.00 MS&B Mess - Imprest 3,500.00 Canteen - Imprest 6,000.00 Total Imprests 15,500.00 Inventory 58,364.34 Internal Transfer 0.00 Total Current Assets 87,086.83
TOTAL ASSETS 87,086.83
LIABILITIES Current Liabilities Accounts Payable 12,210.90 EI Payable 62.65 CPP Payable 25.96 Federal Income Tax Payable 358.44 Retained Salaries Payable 59.15 HST Payable 0.00 Total Current Liabilities 12,717.10
Grants and Trust Accounts Physical Fitness Maintenance Grant 10,119.28 Fighting Efficiency Fund 635.11 Reading Room Grant 0.00 Reference Library Grant 307.10 Total Grants 11,061.49 Charity Fund 1,886.44 Compassionate Travel Fund 1,970.81 Commanding Officer's Fund (16.10) Wardroom Gift Fund 3,949.70 C&PO's Gift Fund 2,364.22 MS&B Gift Fund 4,450.12 Ship's Fund Gift Fund 6.28 Total Trust Accounts 14,611.47
Total Grants and Trust Accounts 25,672.96
Equity Accounts
Wardroom - Opening Equity 4,265.52
Wardroom - P & L from Exchange 3,061.83
Wardroom - Mess Subscriptions 5,508.75
Wardroom - Misc. Revenue 95.56
Wardroom - Salaries & Wages (6,622.00)
Wardroom - Entertainment Expense (9,226.41)
Wardroom - Misc. Expense (1,241.05)
Wardroom Equity (4,157.80)
C&PO’s Mess - Opening Equity 883.01
C&PO’s Mess - P & L from Exchange 4,592.83
C&PO’s Mess - Mess Subscriptions 5,545.75
C&PO’s Mess - Misc. Revenue 1,040.95
C&PO’s Mess - Salaries & Wages 0.00
C&PO’s Mess - Entertainment Expense (3,231.78)
C&PO’s Mess - Misc. Expense (609.84)
C&PO’s Mess Equity 8,220.92
MS&B Mess - Opening Equity 10,000.61
MS&B Mess - P & L from Exchange 7,654.74
MS&B Mess - Mess Subscriptions 10,818.76
MS&B Mess - Misc. Revenue 85.34
MS&B Mess - Salaries & Wages 0.00
MS&B Mess - Entertainment Expense (8,276.91)
MS&B Mess - Misc. Expense (1,258.32)
MS&B Mess Equity 19,024.22
Ship’s Fund - Opening Equity 215.90
Ship’s Fund - P & L from Exchange 1,716.76
Ship’s Fund - Misc. Revenue 10,490.15
Ship’s Fund - Salaries & Wages (9,661.36)
Ship’s Fund - Entertainment Expense (6,622.00)
Ship’s Fund - Representational Exp. (1,596.37)
Ship’s Fund - Misc. Expense (1,150.99)
Ship’s Fund Equity (6,607.91)
Total Equities 16,479.43
Transfer Accounts Transfers to Ship's Fund & Messes 0.00 GST Suspense 558.72 Total Transfer Accounts 558.72 TOTAL LIABILITIES 55,428.21
EQUITY
Capital Net Profit from Income Statement 25,908.11 Distributed Net Profit (30,079.80) Exchange Operating Capital 40,000.00 Total Capital 35,828.31
TOTAL EQUITY 35,828.31
LIABILITIES AND EQUITY 91,256.52
It has been almost two years since passing your board and although you have enjoyed the posting to DGMEPM on the CSC project you are beginning to wonder if you will get your HOD tour. Just then the CM calls and you are being posted to HMCS CHARLOTTETOWN. You conclude your supersession and within a few weeks and deploy on EX JOINT WARRIOR with participating ships from the US, Britain, Netherland, Germany and France. You are currently operating 200 NM from continental Europe and you know that your ship is scheduled for a Harpoon shoot in two days when the CSEO comes to report to the CO, in a panic state, that a circuit card required for the shoot is U/S and that there are none on board.
The CO wants to know how you, as the Log O, are going to solve this issue. The CO wants his shoot to happen.
: The candidate should mention that he/she would double check on board stocks to ensure that a spare circuit card is indeed not on board. (Board Sponsor should then confirm that the part is not on board). The candidate should then state that he/she would send an EMREQ/UMS (Urgent Materiel Screen Msg (USN system)) message to the ships in Company to inquire about this particular part (explaining that ships have 2 hours to reply). (The Board Sponsor should then tell the individual that everyone replies (except the Brits) that they do not have the part).
The candidate should then explain to the board that after 2 hours, he/she would coord with the CSEO to ensure the OPDEF and HPR messages are sent concurrently (explaining that there are 2 parts to the OPDEF messages – engineering component and supply). (Once he/she has explained this, the Board Sponsor should tell the candidate that the British Ship has finally replied to the EMREQ/UMS and that they indeed have the part on board, which they are ready to let go for $US 135K and a case of Lamb’s Navy Rum).
The individual should then tell the board that he would would check for any MOUs (There is none). They he should try to liaise with the Brits to trade them the part that will be coming out of Canada as a HPR, telling the Brits that they would indeed get the case of Rum if they were to accept this deal. (The Board Sponsor should then tell the candidate that the Brits are only interested in money).
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Hopefully then, the candidate will say that he/she would check the CGCS (Canadian Government Cataloguing System) to check how much the part costs. (The Board Sponsor says that it is US$ 85K and asks: “Pay can I buy it?”). The candidate should recognize they are outside of Canada and but the CO has contracting limits for goods and services while deployed.
Answer: The candidate should then tell the CO could procure it, as his procurement authority is $400K for specific goods (competitive), and requires 3 quotes (i.e. Aussies, Brits and from the US Navy). However it is a controlled item and the candidate should recommend to the CO to get MARLANT’s/MARPAC’s concurrence before paying the Brits.
Printing - 10K.
Specific Goods - Competitive - 400K for essential goods only. Amendment authority not to exceed an additional 200K.
Specific Goods - Non - Competitive - 25K for essential goods only. Subsequent amendment authority shall not exceed 5K.
Goods - Local Procurement - 5K.
Specific Services - Competitive - 400K for essential services, accommodations , and labour only. Subsequent amendment authority shall not exceed 200K.
Specific Services - Non-competitive - 25K. Subsequent amendment authority shall not exceed 5K.
Services (Competitive) - General - 25K
Services (Non-Competitive) - General - 25K
Emergency Conditions - 40K
What is a Commanding Officer’s Power of Write-Off in NPF for any single instance occurrence?
Reference NPF Manual, Volume 1, Chapter 5, Article 508
$250,000.00, which includes Exchange Inventory, Imprests, Petty Cash Funds and Property.
Question What is the next level of write-off approval if greater than $250,000.00?
Answer Fleet Commander - $500,000.00
Formation Commander - $1,000,000.00
You’ve been alongside for three months now and will not go to sea for another 6 weeks. You are getting more and more over expended on your ration budget. Explain why this may be happening, and what you can do to solve the problem, while maintaining nutritional standards?
The following may be occurring:
a. You may be providing too many 'free' meals, such as receptions, luncheons, or food items left out in the cafeteria, etc. without the necessary recovery action being taken, b. You may be feeding shore based personnel who show up for lunch every day but are not entitled to a casual meal chit and don't buy a meal ticket; c. The portions being served may be much greater than the standard portion size as stipulated in the UNITRAK directive; d. Your cooks may just be making too much food for each meal and gashing the leftovers; e. You may not be getting the ration entitlement you should be from the coxswain; f. You may be exceeding the standard required (i.e.: the standard is for four freshly prepared salads, four desserts including fresh fruits, etc); g. Your cook may be accepting poor quality foodstuffs from the stores rather than the stores personnel writing it off, or,
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h. Your cook may be purchasing too many expensive out-sourced items.
Question: Part II: To correct this situation the following immediate action must be taken:
Answer: a. Stop all feeding of unauthorized personnel. You may have to solicit the XO or CO’s assistance for this. Don’t put all the weight of refusing food to diners on your cooks; implement a system to recognize who is or is not entitled to meals (such as meal cards);
b. Check the amount of food being served and the plate returns for waste. Ensure the Chief Cook follows the portion standard; c. Control the amounts of food left out in the cafeteria, provide full financial support for functions, and ensure that it is not being misappropriated; d. Review the production control charts to ensure that the cooks are not over-producing. Ensure that there is an indication of the PCC of how leftovers are being used. Review cyclical menus to ensure that leftovers are taken into account (i.e.: leftover turkey used for club sandwiches, etc); e. Review the Ration Entitlement Advice Vouchers (REAVs) that the Chief Cook receives from the Coxswain. Have the cook compare his/her diner attendance to the REAV and ensure that the REAV calculations are double-checked against the number of repayment meal tickets sold; and f. Review the production control charts, menus and dessert and salad tables to ensure that the menu pattern is not exceeded.
While briefing the XO on the budget he asks you A) what is the WCF you are always mentioning? and B) he also wants to know how you come up with the WCF requirements in preparation for a long deployment?
A. The WCF stands for Working Capital Fund, which is an accountable advance assigned to an Accounting Officer (AO) for issuing other accountable advances and for making payments of pay and allowances, travel expenses and other expenditures authorized by service regulations and orders.
B. After a review of the ship’s OPSCHED, discussions with the other HODs and CHODs, discussions with other LOG Os who may have deployed in the same region, and a review of MARPIF (Maritime Port Information Folio), the LOG O should estimate expected disbursements in the following areas:
1. Military Pay (including Deployed Benefits); 2. Replenishment of Provisions; 3. POL; 12. Laundry requirements; 13. Miscellaneous procurement; 14. Transportation Rental; 15. TD Travel/Postings/Repat; 16. Public Grants; 17. LTA/HLTA travel; 18. Port Services; 19. Telephone Benefits
C. Estimate expected NPF revenues that can be transferred to the WCF; and
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D. Estimate any amount you can expect to be able to charge the AMEX or procurement credit card, or for which you will be able to write a DBA cheque;
E. The total of “A” minus “B” minus “C” should be carried as a combination of cash (in Canadian and Foreign currencies) or AMEX traveller’s cheques
At a Log luncheon at the Mess you run into a Sea-Log Cdr posted back to the coast (from Ottawa) that completed his sea tours back in the 1990(s). He starts telling salty dips about upgrading a code 2 to an IOR, and how the CHOD made him sign the 2302. You figure you need to bring into the 21st century, so you begin to regale him your extensive supply knowledge. What would you tell him about MPC(s), ensuring that you provide him with a detailed explanation for each category?
Reference: CF Supply Manual (A-LM-007-014/AG-001)
The MPC is a hierarchy of risk designated by a one character numerical code: 1, 2, 3 or 4 within the CFSS that assigns an operational risk of not delivering the requisitioned materiel on or before the Required Delivery Date - RDD.
MPC 0 – This priority code shall be used to demand High Priority Requisitions (HPRs) which are
demands for materiel that are required immediately in order to satisfy critical operational
requirements. It is limited to materiel or equipment failures that will impede operational
readiness or the completion of an operational or training for operation tasks.
2.13 This priority code is strictly for materiel that is required immediately to satisfy critical
operational requirements that meet one of the following strict criteria:
a. the materiel is critically required to ensure uninterrupted performance of an assigned
international or domestic mission, including training and other critical preparations
for those missions performance of an assigned operational mission or task;
b. the materiel is required to repair or replace damaged or inoperative major equipment
in support of critical operational imperatives;
c. the materiel is required to repair or replace minor equipment without which critical
major equipment cannot meet mission commitments;
d. the materiel is required to repair or replace critical operational telecommunication
equipment;
e. the materiel is required in support of civil emergency purposes; and
f. the materiel requirement does not meet one of the above criteria but the criticality of
obtaining the item on an immediate basis has been authorized in writing by the
Commanding Officer (CO) or their delegated representative. RDD 1-2 Days
MPC 1 – This priority code shall be used to demand urgently required materiel, needed within 3 to 6
days, for major equipment undergoing maintenance, repair, overhaul or modification,
provided that the scheduled date of release of the major equipment will be delayed solely
because of lack of parts and that this major equipment is required for operational or
operational training use. It shall also be used to demand essential materiel required to
ensure unimpaired operational capability. As in the case of MPC 0 demands, shipping shall
be provided by the quickest most efficient means possible.
This is an HPR with RDD = 3 – 6 days.
MPC 2- Essential. This MPC is used to designate all materiel requirements that do not meet the criteria for
MPC 1 and failure to deliver the materiel by the RDD may significantly impact mission
mounting operations or exercises; and static operations where maintenance planning and
force generation tasks will be significantly affected by the failure to deliver on the
requisitioned materiel requirements. Premium shipping is not authorized for MPC 2
requirements. Depots, when and where possible, will ship on next scheduled freight run.
RDD of 7-14 days
MPC 3 – Routine: This MPC is used for typically describes the day-to-day static operational and training
requirements. Materiel requirements for routine, training exercises and scheduled
maintenance should be processed by routine demands, which is RDD between 15 and 30
days since they will be known well in advance. This MPC is also used for routine
sustainment and system replenishment both in Canada and overseas and they have a
replenishment of 30 days. Premium shipping is not authorized for MPC 3 requirements. RDD = 15 – 30 days.
MPC 4 – Sustainment/Replenishment/ planning: This MPC is used to order material for planned activities with longer lead times. It
identifies the needs of material for upcoming operational, training and work periods which
can then be used to extrapolate future materiel requirements. This MPC is used to ensure
the necessary materiel is in the right location at the right time. Premium shipping is not
authorized for MPC 4 requirements. RDD = 30 day plus.
You have been posted to HMCS TORONTO as the Log O since July. You have just found out that your ship, along with PRE and VDQ, will be deploying to the Gulf of Mexico as part of OP CARIBE and to show the flag in Central America. Port visits are expensive and have a significant Official Hospitality focus. The CO has tasked all HODs to make preparations to depart in 30 days. He expects you to brief him on your cunning Logistics preparations and plans tomorrow. Prepare your brief for the CO. Explain your actions following the warning order up to and including your brief.
Coord with Cbt O and other HODs, and meet with your Section Heads. Make necessary contact with shore authorities, to include N02VP, FLog, N7, N8, and F4Log. Areas to be covered in the brief should include:
Candidate should recognize it is during hurricane season, which potentially will impact his storing.
Personnel
- Verify who will be deploying, search for replacements
- Give personnel a checklist to fill out
- Identify personnel who may have problems
- Refresher trg
Equipment
- Galley
- WR Scullery
- CO’s Pantry
- Cash Counter
- IT requirements
Admin
- Plan and Commence DAG process
- Ensure that PeopleSoft entries are up to date
- Coordinate Family Briefing by CO
- Passports / Wills /
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- PEN Forms
- Power of Attorney
- Pers Files
- PP & S
- XEROX/Facsimile Supplies
Public Funds
- WCF level
- Foreign currency requirements
- Cdn currency requirements
- American currency requirements
- Currency exchanges
- Review allotments
- Printout of pay records, initiate manual pay accounting if required.
- Confirm CCPS Access to CSO(Dockyard) Transfer point
Non-Public Funds
- CFCF loan requirements
- CAVs
- Coordinate Duty Free/NPF storing requirements
- Arrange for Bank Deposits
- Plan for Grants
Supply
- Storing Dates
- Critical Spares, replenishment of SSS / Pack ups (Helo, NEO etc)
- Rations
- Paper
- Consignment Stores – Lube Oil, NPF stores, paper, etc.
- CBRN kit
- Force Protection Kit
continued
Food Services
- Menus, including morale or special meals
- Stwd Services/Official Functions
- Approval requests for official functions DAOD 1017–1 Annex A
- napkins, sterno, chafing dishes, etc
General
- Contact chandler/ship’s agents
- Contact embassy
- Discuss FLS possibilities with Flog and F4Log
What is the process to request an increase to the WCF (Working Capital Fund) and how does one obtain the funds?
The option 1: would be to buy the cash from the bank (Ref: MARLANTORD 202-2). The process consists of determine how much cash is to be ordered and break it down into denomination and number of bundles required:
- For example if $100,000.00 is required, it could be broken down as follows
a. 10 bundles of 50$ = $50,000.00
b. 20 bundles of 20$ = $40,000.00
c. 5 bundles of 10$ = $ 5,000.00
d. 10 bundles of 5$ = $5,000.00
- Have the Logistics Officer approval and contact N8
- Phone the bank. The bank (Royal Bank) requires at 3 days notice for Canadian funds and 2 weeks’ notice for US funds and 3 weeks notice for other foreign currencies.
- The bank will need the delivery of the cheque to the bank by noon on the day prior to delivery and the bank arrange for the money to be delivered
- Complete the cheque payable to the Senior Paywriter and the cheque should be endorsed when dropped at the bank. Proper identification will be required by the bank and do not input in the ACS (Automatic Cashier System) until the cash is delivered.
- Contact FLOG to request call-up against Standing Offer for cash delivery.
The option 2: would be to buy the funds from another ship. The following procedures are to be followed:
- A MP (Military Police) escort must be arranged
- The supplying ship will issue R-Series advances and the receiving ship will buy them in ACS
- The supplying ship will issue WCF receipt (DND 508) and the receiving ship will clear the advances using the WCF receipt. It will appear that the Senior Paywriter is paying back the advances which will increase the WCF
- Finalize the receipt and add to SA (System Adjustment).
The Senior Paywriter has received the cash on board? What should be done next?
- When Securicor personnel arrive on board, someone from the Pay Office must go up to the brow to sign for delivery. Securicor personnel are not authorized to proceed below decks carrying weapons
- Counting of the currency must be witnessed in the presence of a CPO2 or higher rand, in case there are errors. If there is an error, ensure the paper band is kept and contact the bank. They will request that the paper band be returned to the bank and the missing denomination will then be replaced.
What is the purpose of cashier upload?
The purpose of cashier upload is to transfer KRs and SAs from ACS to DRMIS for inputting on proper FIN CODINGS
How do you process KRs paperwork after the cashier upload has been completed?
There is not requirement to process any paperwork for KRs.
What type of forms are used in Pay Office?
- CF 106 – Acquitance Rolls;
- CF 52 – General Allowance Claims;
- DND 99 – Travel Order Claims;
- DND 508 – Financial Receipt;
- DND 432 – Accountable advances of public fund;
- CF 370 – MTEC (Minor Travel Expenses Claims); and
- CF 78 – Moving Expense Claims
What is the procedure to take over the WCF?
- Review Senior Paywriter Supersession checklist and read duty of cashier (CFAO 202-2 and FAM chap 68)
- Cash count of Junior and Senior Paywriter
- ACS/DRMIS reconciliation
- Review outstanding vouchers (travel, advances, claims etc…)
- Review pay record for debit balance and pay voucher file
- Sign hand over certificate and send to N7 within 5 working days and
- Change the safe combination and send the new combination to Stad AO for safekeeping
What is the purpose of the debit/credit report in CCPS
The purpose of these reports is to review members pay records for credit/debit balances. These reports are to be done monthly for the Logistics Officer’s review and also for the SYO’s quarterly Cash count
The CF member comes see you and states that he really needs a loan of $1,000.00. As his DivO, what do you do? What if it would be $1,500.00? What should be your course of action?
I would advise the member to make an appointment with SISIP in order get appropriate information about CFPAF (Canadian Forces Personnel Assistance Fund) loan. There are different type of loan available ranging from $500 to $4,000.00 and the member does not required an approval from the Chain of Command
The $1,000.00 versus $1,500.00 does not matter anymore. It used to be when ships were allocated $4,000.00 per month for loans. Ships are not allocated this amount anymore. It’s all being done through SISIP now.
Your Sub-cashier is posted out. There is a new Sub-cashier that is taking his/her place. What should you ensure as a Logistics Officer to be completed?
- Outgoing Sub-cashier returns standing advance (cash vouchers and cash totaling full amount of standing advances) to Head-cashier.
- Head-cashier issues a WCF receipt, original given to the outgoing Sub-cashier and then process a WCF receipt in ACS, which will zero out the standing advance
- Safe combination must be changed immediately
- Sub-cashier signs statement of duties memo and reads applicable references (CFAO 201-1 and FAM chap 75)
- Annex A to statement of duties memo must also be signed and a copy retained by incoming Sub-cashier and
- Form DND 432 is raised and signed on completion of the new Sub-cashier verifying the standing advance.
What are the duties of the Head-cashier during the turn over of the Sub-cashier (Junior Paywriter)?
- Head-cashier retains original of standing advance
- Copy of combination change is given to the Logistics Officer for retention
- Ensures Pay note is placed in CCPS for standing advance for the incoming Junior Paywriter and deleted for the outgoing Junior Paywriter
- If the new Sub-cashier is below the rank of LS/Cpl, they must be appointed in writing iaw para 3 of CFAO 201-1.
Can a member on SE (Separation Expense) entitle to Foreign Port Incidental? How about someone on TD (Temporary Duty)? How much are the incidentals inside and outside Canada? How long to you have to be gone to qualify?
- Yes member on SE is entitled to Foreign Port Incidental
- No member on TD is not entitled to Foreign Port Incidental
- Foreign Port Incidental inside Canada is $4 CND and $4 US outside Canada per day.
- It has to be for deployment exceeding 60 days.
How do you raise an OPAS (Operational Amenities Support) claim?
- The Senior Steward is responsible for raising the OPAS claims. It’s processed on CF 52 general allowance claim and the calculation is as follow: number of personnel on board X number of days at sea X 8 or 10 cents (depending if personnel are above/below 250 crew). First and last day at sea more than 6 hours do count as a full day.
- The CO’s vendor code used
- Fin Code: 0100AD L101 4418
- Processed in ACS as a claim paid by cash to the NPF Manager.
What is the procedure to get PF (Public Grants) for NPF?
- Claim is created at beginning of each fiscal year
- CF 52 is completed by NPF
- Paid out to NPF either as cash, cheque, DFT and
- Processed in the ACS
A function including 150 people took place on board your ship. How do you proceed with the claim as a Senior Paywriter?
Procedure for processing Official Entertainment claim is as follows:
- CF 52 will be submitted by NPF Manager/Logistics Officer recording the expenses;
- Invoices for meal from the Senior Cook and invoices for beverages and alcohol from the Exchange Manager will be summarized by NPF Manager and submitted to the people involved.
- NPF Manager will be paid and at his turn, he will bring the money for meal to the Pay Office to be reimbursed to the ration Fin coding and the money for beverage/alcohol to Exchange Manager.
- Claims will be paid out to NPF, they will provide a NPF receipt (CF 602) to be attached to the claim and
- Copy of finalized claim must be forwarded to MARLANT HQ/VP
How are the R&R (Rest and Recreation) claim processed?
- R&R are for CEFCOM (Canadian Expeditionary Forces Command) deployment;
- Ship must be deployed 4 months and plus;
- Member must be on theatre at least 60 days to be eligible
- R&R funds are provided to CEFCOM deployed operations for the purpose of enhancing the morale, well being and quality of life of deployed members
- Ships tasked for deployment where these funds apply will be briefed directly by CEFCOM staff and have direct liaison with CFPSA via CEFCOM J8 for the management of these funds. The predeployment briefing will provide all the required directives.
To process to claim R&R Fund the following rules apply:
a. The amount payable to each member will be determined by the ship
b. The amount is prorated for those members who join the ship late or depart the ship early; example: if a total amount claimable is $250 for a 6 months deployment and a member is only deployed for 3 months, then $250/6= $41.66 max claimable per month. The member is entitle to $41.66 x 3 = $125.
c. Example of claimable items with receipts are: Hotel accommodation, Transportation, Meals, Tours.
d. Items that can not be reimbursed are those purchased for personal use such as clothing, electronic, souvenir or gifts.
e. Alcohol can not be claimed
f. Receipts must be provided
g. Money will not be cashed out to members if R&R not used
Procedure for processing R&R Fund claims is as follows:
a. Member provides receipts to Sub-cashier for reimbursement
b. Sub-cashier completes the Unit’s R&R form and obtains the member’s signature for receipt of the money
c. Sub-cashier then sells the R&R form and receipts to the Senior Paywriter who then compiles all receipts and generates a CF52
d. Claims is generates using Vendor Code for CO and
e. Claim is then processed in the ACS
A CF’s member has separated from his wife. They had 2 children together. There is no indication that him and his wife will be coming back together. According to a financial support order, the member is to pay his wife $800/month for child support. What should the Senior Paywriter/Logistics Officer do?
When a compulsory payment has been ordered against a CF member in the Halifax area, the following actions must be taken, regardless of where the member is serving:
- When the garnishment documentation is received:
a. The Senior Paywriter must date stamp the document. This is very important as the CF has only 30 days from the date of receipt to action the documentation. Otherwise an Officer commanding a Command has to order the payment iaw QR&O 207.
b. Fax the document to the Legal Assistant at DJA (Deputy Judge Advocate) Greenwood, with the following information:i. Member’s SN, Rank, Name, Initial, Mosid
ii. Unit and unit’s CO
iii. Comment on whether the documents held are original, copies or certified true copies.- No action is to be taken against the member’s pay account until a written response is received from the DJA (Deputy Judge Advocate), who will rule on the legality of the payment order. Once this is received, Ship’s Pay Office staff must complete Annex A and B to FAM chap 108 for the CO to order the payment
3 Once the annex A and B to FAM chap 108 are completed and the CO has served the individual the appropriate documents, the compulsory payment is entered in the CCPS for payment.
- No action is to be taken against the member’s pay account until a written response is received from the DJA (Deputy Judge Advocate), who will rule on the legality of the payment order. Once this is received, Ship’s Pay Office staff must complete Annex A and B to FAM chap 108 for the CO to order the payment
CF’s member has separated from his wife. They had 2 children together. There is no indication that him and his wife will be coming back together. It’s been a year now that they have been separated. According to the wife, she should be receiving enough child support for their 2 children, but she doesn’t. A mere $300 is just not enough. A financial support order is then ordered against the member for the amount of $550. She claims that not only she wants to receive $550/month iaw the court order, but she also wants to claim the money she should had been given; difference between $550 and $300 for the past year. Can she do that? If not, what she must do? What the CO must do?
- No, she can not do that. If the wife is seeking for a compulsory payment in relation to arrears owing pursuant to a Financial Support Order, she must first obtain a judgment for the amount of the arrears if not addressed specifically in the Financial Support Order, and then request a compulsory payment for a judgment debt in accordance with QR&O 207.
- The CO must do the same as the question above, upon receiving the written response from DJA (Deputy Judge Advocate), who will rule on the legality of the payment order
Who has been tasked in the Atlantic Region with reviewing all compulsory payment matter?
The DJA (Deputy Judge Advocate) at 14 Wing Greenwood has been tasked with reviewing all compulsory payment matters in the Atlantic Region. He/she provides legal advices and recommendations to the CO of the member concerned. Can be reached at the DJA (Deputy Judge Advocate) Greenwood Office at 902-765-1494 extension 5623.
The NPF Manager desires to DFT (Direct Fund Transfer) $25,000.00 in the NPF account. How would you do it from the Pay Office?
- NPF will request the Head cashier to deposit the funds in the NPF bank account via DFT
- The Senior Paywriter will raise an advance in the name of the Senior Steward given that the NPF banking information should already be inputted in ACS;
- The Senior Paywriter inputs advance in ACS. The method of payment is DFT
- Senior Paywriter sends the DFT to DMPAP (Directorate Military Pay Accounting Processing)
- Once confirmation has been received that funds have been deposited to the NPF bank account, Senior Paywriter accepts cash from the Senior Steward and raises DND 508 receipt, input and finalize the receipt in ACS and
- The pink copy of the receipt and advance is placed with DFT file while the Senior Steward retains the yellow copy of the receipt.
What the 2 types of PF (Public Funds) receipts and what are they used for:
- WCF (Working Capital Fund) – used when a member is paying back an advance and
- RGDF (Receiver General Deposit Facility) – used when money is going to be charged against a Fin Code; example; NPF Manager giving money to rations coding or member crediting money to his pay guide.
Why would you want to process an SA (System Adjustment) against PAYE (Payable At Year End)?
A was inputted using new fiscal year instead of old fiscal year
What are Statutory set-offs for?
Statutory set-offs are most commonly issued by the CRA (Canada Revenue Agency) to collect money from a member for income tax arrears. 15 days to process after the ship receives it.
What is the WCF control report 6173 used for?
The purpose of the 6173 Report is to reconcile DRMIS to ACS using your daily balance sheet. The 6173 report is used to identify items that have been uploaded from ACS to DRMIS ( SAs and KRs) and it is done daily
The ship is leaving for 36 hours, roughly. 10 people all together had to come in early to do flash up. Are they entitled to being reimbursed?
No, it has to be for more than 48 hours
As a Logistics Officer, you’ve just got a new Paywriter. How long does he/she have to forward the supersession documents to MARLANT HQ/N71 Formation Comptroller?
5 working days
Your ship is at sea and will arrive in Portsmouth, England in 5 days. As Logistics Officer, you count the cash and find to your surprise that you require an additional $10k to pay the ship’s company prior to arriving to port. How do you sort out this problem?
- If NPF Manager has enough fund available on his holding, ask him to do a deposit;
- If sailing in company with other Canadian ships, arrange for fund transfer between ships. Inform the GLC who will then coordinate the transfer based on availability of delivery means and the current operation;
- Request fund from the ship’s agent;
- Arrange for an electronic transfer of fund via email with Halifax Base and the local bank;
- Routine Order’s entries requesting that crew members that have cash to deposit to their pay account to do so; and
- Contact Canadian embassy if all fails.
A week prior to sailing, one of your most efficient cooks declared personal bankruptcy and all his pay except for $500 month has been assigned to a trustee. A month later, you received a letter from a bank in Vancouver saying that the same cook owes them $1500 and unless he makes immediate arrangements to settle the debt, the bank will take your cook to court. What should you do?
- It’s obvious that the cook has a problem financially speaking. Bankruptcy is a serious endeavor because it puts the member in a situation where he won’t be able to borrow or have a credit card for the next few years. Since we are sailing in a week, arrange meeting with the member and his supervisor to find out why he owes so much money. Then, make an appointment with SISIP (Service Income Security Insurance Program) where the member will be able to meet a financial advisor. From there SISIP will provide the member with various plans or options, which may include remedial, preventive or informative counseling, a CFPAF (Canadian Forces Personnel Assistance Fund) loan or grant, recommendation to third party professionals for assistance with debt consolidation, orderly payment of debts, consumer proposal or assignment in bankruptcy. If you suspect the member to have an addiction problem such as gambling, refer to CF Hospital Services.
- Since we are sailing in a week, see if you can land the member. Contact CPO1 Hann (MOC advisor for the Cooks) to see if we could get another cook.
- And of course, in the process, the CO and XO must be kept fully informed
Define WCF (Working Capital Fund)?
WCF is an accountable advance like a Line of Credit to an accounting Officer for issuing other accountable advances & for making payments of pay & allowance, travel & moving expenses, & other expenditures authorized by service regulations & orders. Ref: FAM 70 para 3
In addition to the Accounting Officer, who may countersign a CDBA (Central Department Bank of Canda) cheque?
Where possible every CDBA cheque drawn shall bear the signature of the Accounting Officer or another finance Officer at the unit, and the signature of another commissioned Officer authorized by the comptroller to a maximum of 6 signatures. In circumstances where a commissioned Officer is not available, PO1, CPO1&2 may be authorized to sign CDBA cheque. NCM can only sign for a maximum amount of $250k. This means that they will have a signing authority with the bank. Ref: FAM 79 para 26-27
When would you see a negative SA (System Adjustment)?
An SA could increase if a member is putting money on his pay guide; therefore the deposit cash and have a negative SA.
Having cashed a DBA (Departmental Bank Account) cheque at a local bank, you discover that the bank has applied a $20 service charge for the transaction because the account has placed the DBA in an overdraft position. Is the service charge an authorized expenditure? If not, what action are you obligated to take and can you resolve the overdraft position?
- Section 99 of FAA (Financial Administration Act) prohibits banks from charging for cashing cheques or other negotiable instruments. Accounting Officer should be careful that such charges are not accepted
- A DBA (Departmental Bank Account) shall not normally be placed in an overdraft position. If an overdraft occurs and an overdraft charge is levied, the Accounting Officer shall try to have the bank cancel the charge. If these efforts fail, full particulars of the amount and reasons for the overdraft shall be provided to DPS (Directorate Pay Service) through Command HQ. DPS will either attempt to have the charge cancelled, or will authorize payment of the charge from public funds ( providing the appropriate Fin Code as well direction, if required, on the administrative recovery of the charge for the Accounting Officer)
When should the cashier prepare an SA (System Adjustment)?
- Daily, when the accumulated value of paid disbursement voucher exceeds $5000
- Under the supervision of the verifying officer, when the WCF account is verified; and
- At least weekly
What is an SA (System Adjustment)?
- When any travel, moving, general allowance, acquittance roll, and miscellaneous claims, that may be paid by an Accounting Officer as prescribed in various DND orders and regulations are compiled together for the Logistics Officer’s signature of section 34.
- And the cashier can not have access to the SAs after they have received section 33 approval
A CF’s member is in process of clearing out the ship through the ship’s office when you , as the Logistics Officer of STJ, overhear one the clerks asking him about a not on his pay guide indicating that he was the advance holder for $3000. He advises the clerk that the note can be deleted because the advance was turned over to his replacement. Did the member follow the proper procedure? If not, how should the turnover have been completed?
No, the member did not follow the proper procedure. A standing advance shall not be handed over from one person to another. The transfer will be made by a refund of the existing advance by the present holder and the issue of a new advance to the new holder.
When conducting cash verification, how are outstanding advances treated?
Outstanding DND 432 for standing advances shall be totaled and included in the total cash vouchers
In delegating the duties of Accounting Officer, what specific duties can not be delegated by the Logistics Officer?
- Determine all levels of the WCF
- Ensuring that all claims and petty cash statement contain necessary certification before payment; and
- Checking and certifying all related requisitions for payment and SAs
What the Junior Paywriter responsibilities?
- The custody and disbursement of public fund – cash
- The submission of paid vouchers to the Senior Paywriter
- The daily balancing of public fund in ACS
Can a PO2/Sgt be appointed to conduct monthly cash verification?
Yes
While sitting in your cabin, your Head-cashier knocks on the door and reports to you that his Junior cashier is short $2500. Assume no criminal act was suspected, what action is the unit required to take?
- Report the incident immediately to the CO
- CO may then authorize a reporting delay up to 72 hours to investigate/reconcile
- If not reconcile within 72 hours, can not find the error send message of loss of public fund to NDHQ DGFIN and info MARLANT HQ and N71
- CO is required to call an BOI (Board Of Investigation)
- A copy of all supporting financial documents held by the Logistics Officer shall be submitted to DMPAP (Director Military Pay Accounting Processing) and info Formation Comptroller within 90 calendar days of the date the loss of public funds was discovered;
- All the SI/BOI findings must be forwarded to NDHQ and info Formation HQ within 21 days; and
What if criminal activity was involved in the previous scenario? - The CO shall contact the MP (Military Police) immediately;
- BOI will be delayed when investigation interfere with MP investigation
- DMPAP, N71, RCN and CCFL must contacted
What if you count the money twice and the money is still not there. You decide to recount the money a 3rd time using different people, verifying all financial vouchers a 3rd time and daily balance sheet. Well, you know that the Junior Paywriter had to be left alone in the Pay Office while looking for a 3rd party to do a 3rd recount. Now magically, the money is all there. What do you do?
- Talk to XO/CO about your findings. Obviously stealing occurred
- Where a criminal act is involved and the perpetrator admits guilt, the requirement to conduct a SI or BOI may be waived at the CO’s discretion
- Relieve the member from his duties
- Administer a disciplinary action and remedial measures;
- Financial counseling for the member if in financial distress to prevent recurrence
- Inform DMPAP, N71, RCN and CCFL of the incidence, including any disciplinary action taken and any action taken to prevent recurrence;
- D Military C, and Career Manager should be informed
What is a disbursement voucher?
Any claims or acquittance roll paid by the Head-cashier
When is the form DND 432 request for accountable advance of public fund considered a cash voucher?
When still outstanding; example: as soon as an accountable advance is paid, the DND 432 becomes a cash voucher and the original copy must be safeguarded as cash.
How often does the Logistics Officer check staff pay guide?
Quarterly
What should you do upon receiving your acquisition card statement?
Upon reception of the invoice from Mastercard, compare with purchase register attached and all attached invoices, assign Fin Code in DRMIS and verify section 34 statement and this is done monthly.
How do you recover an overpayment, how long is the recovery period, can it be extended and on whose authority?
- A member who has been overpaid can have his wage garnished for a full recovery, however to ease potential financial burden, the CO can authorize an extended recovery period for up to a year. Anything longer has to go a higher authority.
- An Officer or non-commissioned member shall normally make refund of the amount of an overpayment in either one lump sum or by monthly deductions in the pay account in amounts not less than the monthly rate at which the overpayment was made.
When should you do an ACS SA uploads?
Weekly at a minimum or when the total of your SAs documents is equal or greater than $5000
What do you check in SA?
- Reasonable expenditure
- Proper signatories
- Accuracy
- No math errors
How often to you reconcile the WCF?
Monthly
What is LCPA?
- Local Control Purchase Authority
- LCPA is local procurement and it is material purchased directly from trade or through PWGSC (Public Work Gorvement Service Canada)
What is a PAYE, how is it established and for what?
- Payable At Year End
- PAYEs are created for goods/services received prior to or on 31 March old fiscal year such that the cost is reflected and used by old year funds
- Must have supporting documenents
- All PAYEs must be closed by 31 Jan of the current fiscal year.
Name restricted items that you can not purchase via normal contracting or with your acquisition card?
- Major equipment
- Military pattern footwear/clothing
- IT
- Communication equipment
- Furniture
- CBRN (Chemical, Biological, Radiation, Nuclear) equipment
- Weapons
- Ammunition
- Fuel
What is commitment control?
- Commitment control is a budgetary concept use at local and national level to have the best picture possible of the free balance of a budget allocation;
- A commitment must be recorded once an obligation is created. However, it is recommended that recording begins as soon as an intent involving the expenditure of public fund is initiated. The DRIMS is the preferred departmental system of recording commitments and intent of expenditures;
- However, other systems such as spreadsheet and manual records may be used for lower value transaction. In a financial language we are talking about soft commitment when we refer to fund reservation(that is the normal practice on board the ship) and hard commitment when there is a commitment number assigned to an expenditure for important expenditure;
- As a minimum, commitment records must contain the following information:
a. Purpose/nature of the transaction
b. Name of the vendor or payee
c. Amount of the transaction
d. Financial coding; and
e. If applicable, details of multi-year commitments;
- Seniors Managers must be able to asses the availability of funds (free balance) that could be used to address changing priorities. The information must be timely and easily accessible regardless of the recording method selected. Resource Managers must review and monitor their budgets at minimum, on a monthly basis to ensure their commitments and expenditures are accurately recorded and do not exceed their approved budget. Commitments should be reviewed periodically and adjusted to reflect any contract or timing changes and to ensure that accuracy of the free balance is maintained.
How long should a recovery of advance be?
Temporary advances shall be accounted for not later than 15 days after the purpose for which the advance was issued.
What are some methods use to pay for invoices?
- First section 34 must be applied; and
- Payment can be done by:
a. Cash
b. DRMIS (before FMAS)
c. Acquisition card
d. Fin Code provided
e. Cheque
d. Thru Flog (Formation Logistics) customer support cell
e. Ship’s agent/chandler
How do you proceed with a cash examination/verification? Is there any differences?
- The difference between a monthly cash examination and quarterly cash verification is that the RICE is conducted by anyone who is above the rank of PO2/Sgt. The quarterly cash verification however is conducted by the Logistics Officer. These verification should always be started before the pay office is opened for business as the pay office should balance prior to starting the verification;
- Monthly – XO responsibility assigned to a Junior Officer or PO2 & above;
- Quarterly – the Logistics Officer responsibility and what to look for:
- Report 6173;
- Check debit/credit balances;
- Uploads are occurring weekly or at 5k;
- Combination lock change every 6 months or as required if compromised;
- Review open ARs (Acquittance Rolls);
- Examine outstanding vouchers, advances and claims;
- Standing advance – call in the member to verify and that it is annotated on their pay guide and advances are finalized within 15 days from the last day of leave/TD, etc
- Acquisition cards for members are annotated on the member’s pay guide; and
- Daily cash counts are conducted.
- CCPS, pay guide check for:
• Check clerks pay guide to ensure that they have not tampered with own pay;
• Debit balance;
• Excessive number of casual payments;
• Pay office clerk pay guide are annotated and check for casual payment on their pay guide; and
• All imprest holder annotated, and check Junior Paywriter standing advances. - Look in out basket, overall pay office is clean and in order.
How can a Junior/Senior Paywriters steal moner?
- Cashier could give himself an advances. This is just a matter of filling out the advance form and taking the cash. The WCF would continue to balance. Therefore, the only way that the auditor could discover the misappropriation of public funds is by carefully analyzing the advances and ensuring that they are legitimate. Signature would have to be closely examined to ensure forgery was not occurring. It would be prudent to check the due date of advances to ensure that none have been outstanding past the date;
- Cashier could write a claim to him and forge section 34 signature (Logistics Officer’s signature). It could pass detection if the claim appeared legitimate;
- Cashier could dip into his safe on Friday and replace it after the week end. The only way to detect that would be to do a surprise cash count on Monday morning;
- Cashier, knowing the tendency of member, could forge the member’s signature on ARs (Acquittance Rolls) therefore small quantities of cash, which overtime add up to a significant amount. This would be very difficult to detect. The only person who would notice it would be the member himself through analysis of his pay guide;
- Cashier submits receipts more than one; and
- Invoices resubmitted/created false ones.
How can you ensure that Junior/Senior Paywriter don’t steal money?
- Ensure once the SAs (System Adjustments) have been entered, completed and reviewed, the Paywriters don’t have access anymore;
- Review claims/advances etc…very carefully;
- Doing daily balances;
- Quarterly/monthly verification are done;
- Inspect pay guide monthly;
- Verify signatures on advances/claims/ARs; and
- Bring in advances holders to verify advances
How does rate of exchange affect cash and when is the rate of exchange changed, what happens when the Senior Paywriter changes it and what should he/she do
- The rate of exchange is set twice/month by DMPAP (Director Military Pay Accounting Processing) based on the Bank of Canada;
- To buy 100 USD x rate of exchange (1.14) = 114 CDN
• If the rate of exchange increases, it costs more to buy 100 USD therefore loss on exchange
• If the rate of exchange decreases, it costs less to buy 100 USD, therefore profit on exchange - An SA (System Adjustment) is automatically created in DRMIS
- All claims should be processed before changing rate of exchange, as well bring back any advance from the sub-cashier. It is recommended that after SA or rate of exchange, issue another advance to the sub-cashier.
You are operating independently, and have just arrived in a foreign port for a 5 days visit. Your cash reserves are low. Too low to service an incoming payday. Previous plans called for a cash replenishment at a bank at the next port, however the CO has informed you that operational requirements will delay the arrival in the next port until well after payday. How are you going to pay the ship’s company?
You should immediately determine how much money you are going to need to make payday. One requirements are known, the following courses of action are suggested and keeping the XO/CO fully informed throughout the process:
- The problem can be quickly resolved if Royal Bank has a correspondent at the port now being visited. If Royal Bank in the current foreign port accepts to change a DCBA (Departmental Central Bank of Canada) cheque from the Senior Paywriter, then there is no necessity to contact Ottawa to make arrangements. But if there is no agent available to facilitate the transaction with the bank, then, contact Ottawa through N71 who can deposit money under the Senior Paywriter’s name in a bank where the ship is actually docked and the Senior Paywriter can get the money once the moneyis ready. In ordor to do so, port authorities must be informed because an armed guard will be required to escort the money to the ship.
- Use the agent if borned to get the money delivered to the ship’s upon arrival (what we do in Nuuk, Greenland during Ops Nanook)
- Another option would be to use helo/Rhib transfer if not too far from the port that the ship will missed to get the money and of course this option will based on operation requirement;
- If all fail, engage the NPF Manager and see how much cash he has available and ask him to make a bank deposit and use that cash to pay the ship’s company;
- As a last resort, inform the ship’s company that payday will be held in 2 instalments – a part prior to entry into the port and the remainder after receipt of money in foreign port.
How does high WCF level affects the Fleet?
- The money borrowed at a higher interest rate set by TB (Treasury Board), which means the more money borrowed the more expense to the CF. therefore, there is a strict guidelines referring to acceptable WCF levels. For example, appropriate level of WCF should be driven by OPSKED (Operational Schedule) and there must be a rational into wanting to increase WCF level for every unit in the Fleet. Furthermore, higher WCF level may cause the number of fraud, theft to occur and other misappropriation of public funds.
- Basically, too high WCF = government incur an expense on the interest;
