Defence catering manual: catering accounting regulations: guidance (JSP 456 part 2, volume 2)

Accounting regulations for those working in armed forces catering.


Definition of service catering

Sources of supply (updated June 2016)

Public funded messing (updated August 2016)

Demands and expenditure (updated June 2016)

Messing entitlement and charges (updated June 2016)

Supplementary income (updated June 2016)

Cash in lieu of rations (CILOR) (updated 30 November 2016)

Hospital, rehabilitation and medical reception centre messing (updated June 2016)

Non-public messing (updated June 2016)

Stock accounting and audits (updated June 2016)

Cash/stores losses (updated June 2016)

Operational ration packs and survival rations (updated June 2016)

Service schools

Cadet forces (updated September 2015)

Reserve forces

Accounting for military working dogs (June 2016)

In-flight catering (updated August 2016)

Royal Navy catering accounting procedures (updated 9 January 2017)

Army catering accounting procedures (June 2016)

RAF catering accounting procedures (June 2016)


The Defence catering manual, Joint Service Publication (JSP) 456, provides regulations, instructions and guidance for all those working in catering for the UK armed forces.

Volume 2 covers catering accounting regulations.

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