authority. Some of the functions of the planning division are as follows: . Develops procedures for the preparation and administration of the supply department’s budget. . Estimates and recommends allocations of funds within the supply department. . Reviews and analyzes usage of funds to ensure maximum economy in such payments. . Prepares and maintains structural and organi- zational charts, and recommends changes to them. . Coordinates remedial action needed to correct discrepancies as a result of official inspections. . Analyzes operating procedures, including equipment and internal forms. Ensures that operating procedures are followed and requests for deviations processed. ADMINISTRATIVE DIVISION.— This division performs personnel and office services functions for the supply department. The Administrative division is made up of the Personnel branch and Services branch. The Personnel branch performs personnel functions and maintains assigned civilian personnel records. The Services branch provides mail, central files, office supplies, and other related common services to parts of the supply department. TECHNICAL DIVISION.— The Technical division maintains a current technical library on Navy material required by the mission of the activity. It also distributes technical information and screens command and inventory manager bulletins. When needed, it helps in identifying material or items on requisitions. At naval air activities, a Technical division is established only when considered necessary. If not established, technical research may be performed in other sections of the department as appropriate. INVENTORY DIVISION.— The Inventory division conducts inventories according to established schedules and requests. It reconciles the stock records and money value differences between the actual physical count and stock record balances. The Inventory division consists of the Count branch and the Audit branch. The Count branch performs the following functions: l Conducts physical count and recount, when necessary, on all inventories . Controls receipt, issue, and transfer documents not processed before inventory cut-off date l Tallies receipts and issues made during the inventory period. Uses tally result as source data in reconciling quantities in stock records and count cards The Audit branch reconciles inventory count with stock records. CONTROL DIVISION.— The Control division processes procurements, receipts, and issue documents. It maintains the stock records and serves as liaison between the supply department and supported activities. There are three branches in the Control division. They are the Issue, Stock and Receipt Control branches. MATERIAL DIVISION.— This division is responsible for receiving, storing, and issuing material. The following paragraphs describe the branches under the Material division. The Traffic branch of the Material division is responsible for receiving and inspecting incoming material for shipment. The packing and preservation of material for shipment are done in this division. It arranges shipment and delivery of material, including contact with commercial carriers concerning the shipment of material. The Receiving branch of the Material division plans and directs the operations necessary to receive and control incoming material. The three sections that make up the Receiving branch are the Receipt Processing section, Receiving Operations section, and Returned Material section. The Receipt Processing section sets up and maintains the requisitions and order files for receipts from redistribution sources. This section also maintains the open order files for receipts from purchases. The Receiving Operations section receives, checks, and inspects (when required) all incoming material. This section segregates material for transshipment or for storage and performs investigation of overages, shortages, damaged, and rejected material. It also maintains advance and completed government bill of lading tiles and carrier’s freight bill files. The Returned Material section receives, checks, and identifies returned material. It arranges for the inspection of material, as necessary, and the disposition of material to stock, other activities, or to DRMO. STORAGE BRANCH.— This branch receives and stores material until requested. It maintains proper storage and care of material, including fuel and 1-10