APPENDIX II
GLOSSARY
ACCOUNTABILITY—The obligation im-
posed upon any person authorized to have public
property in custody or possession, or to produce
the property, or evidence of its authorized disposi-
tion when directed by proper authority or upon
proper occasion. A final conclusion on any
question of accountability generally depends upon
the facts involved in that particular case.
ACCOUNTABLE ACTIVITY—An activity
that receives and issues material in and out of a
stores account (Navy Stock Account or Ap-
propriation Purchases Account), such as special
accounting class (SAC) 207 activities.
ACCOUNTABLE OFFICER—An individual
appointed by proper authority who maintains in-
ventory or financial records or both in connection
with government property, whether the property is
in that individual’s possession for use or storage or
in the possession of others to whom it has been
officially entrusted for use or care and safekeeping.
ACCOUNTING PERIOD—A definite period
of time, the beginning of which is freed either by
law or by administrative action, for assembling,
recording, or reporting accounting data.
ACTIVITY ADDRESS CODE—A six-
character code, consisting of the service code (N,
R, or V) and the unit identification code (UIC),
that identifies a specific activity and translates to
a clear text address.
AERONAUTICAL EQUIPMENT—Aircraft,
support equipment, aviator’s equipment, and
other similar devices.
AERONAUTICAL MATERIAL—All the
material used in the operation and maintenance
of aircraft.
AIRCRAFI’ CONTROLLING CUSTODIAN
(ACC)—The air commands and Naval Air
Systems Command (NAVAIR) that exercise
administrative control of assignment, employ-
ment, and logistics support of certain aircraft and
aircraft engines as specified by the CNO.
AIRCRAFT EQUIPMENT CONFIGURA-
TION LIST—A listing of the avionics com-
ponents installed in aircraft, cross-referenced to
applicable allowance requirements registers, that
contain the support requirements for outfitting
purposes.
ALLOWANCE ITEMS—Items that appear in
authorized allowance documents, such as
COSAL, SHORCAL, and AVCAL with an
allowed quantity.
ALLOWED ITEMS—Items, both allowance
and nonallowance, that qualify for local stock,
or items authorized to be procured as DTO
material for immediate or planned use.
APPOINTING OFFICIAL—An individual
designated in writing by the approving official.
When authorized, the appointing official approves
or disapproves reports of survey only when there
is no evidence of negligence or abuse. The
appointing official is normally senior to the
responsible officer, accountable officer, and
survey officer. For supply system stocks held in
SAC 207, the appointing official is normally the
supply officer. The appointing official may act
as the survey officer.
APPROVING OFFICIAL—The individual
who approves or disapproves the report of survey
and makes a determination to relieve all concerned
from responsibility and/or accountability or to
approve assessment of financial liability. The
approving official appoints the survey officer in
writing. The approving official’s responsibility
cannot be delegated and must remain with the
commanding officer when there is evidence of
personal responsibility or the adjustment involves
classified or sensitive items, arms, ammunition,
or explosives.
AUDIT—A periodic evaluation of detailed
plans, policies, procedures, products, directives,
and records as applied to a Quality Assurance
Program.
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