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NAVY COMPTROLLER MANUAL

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the original and one copy for each item of controlled equipage in the custody of each depart- ment head. Department heads, at their discretion, may prepare additional duplicate custody records for ‘any signature required item such as binoculars, watches, and so on, when it is desired to assign custodial responsibility for the same item to more than one individual. MAINTENANCE OF NAVSUP FORM 306 The originals of the NAVSUP Form 306 are maintained in a space designated as most conve- nient by the supply officer and, when not in use, must be kept in a locked file. Entries relative to receipts, expenditures, and inventories are posted to NAVSUP Form 306 according to Afloat Supply Procedures, NAVSUP P-485, paragraph 6092. When a new NAVSUP Form 306 is required, the information from the old card is duplicated and after the balance is brought forward to the new NAVSUP 306, the old NAV- SUP Form 306 must be kept for 36 months from the date of the last inventory entry appearing in the inventory record section. When items are designated as controlled equipage by the commanding officer or TYCOM according to NAVSUP P485, paragraph 6091-3, the notation CO designated item or TYCOM designated item, as appropriate, must be entered in the top or bottom margin of the NAVSUP Form 306. PHYSICAL INVENTORY OF CONTROLLED EQUIPAGE All controlled equipage items must be in- ventoried annually during the period 15 February through 15 March. Other inventories, which must be completed within 30 days after the commence- ment date, are listed as follows: 1. On commissioning, inactivation, or re- activation of the ship 2. On relief of a head of department, for those items in the custody of the department concerned 3. On change of command, at the discretion of the relieving commanding officer When a shipwide inventory of all controlled equipage has been taken during the 6-month period preceding 15 February, the annual inventory requirement for the current year is con- sidered satisfied. PUBLICATIONS Normally, the technical library for the supply department is established within the supply support center (SSC). As the AK assigned management responsibility for the technical research unit, you must determine the technical manuals and publications required to support the organization and maintain receipt and distribu- tion control. You must also be responsible for making sure changes and revisions are incorporated to keep the publications current and up to date. Once established, the majority of the manuals and publications are placed on automatic distribution to your activity. There are many general use manuals, publica- tions, and directives that are used by aviation supply personnel to determine standard supply operating procedures and to obtain management data relative to material identification, material requisitioning, and processing of repairable components. The manuals and publications that should be maintained in a technical library are covered in the following paragraphs. NAVY COMPTROLLER MANUAL The Navy Comptroller (NAVCOMPT) Man- ual provides policy, regulation, and procedures within the area of primary support responsibility and technical guidance of the Comptroller of the Navy. There are 10 volumes of the NAVCOMPT Manual. Volumes 2 and 3 are of primary concern for the technical library. Accounting Classification, volume 2. This volume is a reference book that contains the classification necessary to report the receipt and expenditures of public funds in each of the three phases of the Navy accounting system. It also includes appropriation, cost, and property accounting. Unit Identification Codes, volume 2, chapter 5. This chapter includes unit identification codes (UICs) for all activities, ships, aviation units, and other organizational components of the Navy. This chapter is issued as a separate volume. Appropriation, Cost, and Property Account- ing, volume 3. This volume prescribes accounting procedures in connection with appropriation, cost, and property accounting for field activities. As a manual of the Navy accounting system, this 1-12



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