l l l l l Commandant of the Marine Corps Various naval offices and bureaus Navy systems commands Fleet commands Other commands that report to the CNO ASHORE In the supply department ashore, civilian personnel perform the budget process. Budget execution/ administration at the shore activity level is primarily oriented toward measuring the activity’s performance against its previously submitted budget plan. Major claimants/subclaimants are responsible for preparing operating budget estimates for higher authority. They also issue specific planning data and budgetary guidelines to their shore activities. The activities use the guidelines for submitting operating budgets based on the guidance published annually in the office of the Comptroller of the Navy. Commanding officers prepare operating budgets based on this guidance. The size of the activity determines the method commanding officers use to develop the budget. In huge activities where there are sizable cost centers, it maybe necessary to develop the estimates in the cost centers. In a smaller activity, it may be feasible and economical to develop the operating budget in the budget office. The development of a local operating budget is a process of determining requirements at the lowest echelon. his level may be at the cost center or subcost renter. AFLOAT The fleet commanders are major claimants. They provide the designated expense limitation holders and responsibility y centers under their command with instructions and guidance for budget preparation and submission. If your input is required, it will be formatted according to the instruction. SUMMARY In this chapter we discussed   your role and responsibilities as an AK supervisor. We also discussed the skills and knowledge required of a supervisor. You must have greater skills and knowledge than the personnel you supervise to be able to assess the efficiency of the work center. Since work environment changes, your leadership behavior and skills may also require changes to maintain its effectiveness. To cope with changes, you must play a role in doing the changes. There are various management techniques that you may use. To be effective, use the one that will promote production and personnel welfare and support the overall mission of your command. The efficiency of a work center depends upon the performance of its personnel. A work center with well-trained personnel results in improved production of both quantity and quality. You must have a training program in place to develop your personnel to the highest level of performance. Each completed training session must be recorded in the individual’s record for future reference. The material control or supply department work centers are customer-oriented areas. The AK supervising these are as must be aware of the customer’s needs to provide the best service. To help you improve customer service, we discussed the check list that you can use to identify the items that need improvement. Very few AK supervisors will be directly involved with the command’s budget process. However, you should be familiar with the overall budget development process in case your services are needed to develop them. Inmost cases, you will only need to provide input for the command’s budget process. This input may include the annual budget needed to sustain operations of your work center or needed material for supply department stock When performing the budgeting process, follow the instructions and guidance provided by your fleet commander or major claimant. 1-20