repair tenders (ASs), combat stores ships (AFs),
aircraft carriers (CVs), nuclear-powered carriers
(CVNs), amphibious assault ships (LPHs),
helicopter assault landing ships (LHAs), and
marine air groups (MAGs). These activities spend
NSF dollars to procure items expended to art end-
use customer. The fund is reimbursed when
material is requisitioned for use by charging the
customer’s OPTAR and crediting the NSF. This
transaction returns the money to the NSF so
replacement material may be purchased and the
revolving fund continued, as shown in figure 2-2.
The amount of the NSF is determined by
Congress and, when approved, is passed down
through the chain of command to the Department
of the Navy, as shown in figure 2-3. Within the
Department of the Navy, the Naval Supply
Systems Command (NAVSUPSYSCOM) is
responsible for the overall administration of the
NSF.
NAVY STOCK ACCOUNT
For accountability, material procured with
Navy Stock Account (NSA) money is classified
as NSA material, and activities that stock this
material are called NSA activities. The primary
mission of afloat units such as tenders, repair
ships, and combat stores ships is repair and/or
supply support. Although the primary mission of
aircraft carriers, amphibious assault ships, and
MAGs is combat, they also are assigned a supply
support function. Therefore, these activities are
considered intermediate supply facilities and are
authorized to carry NSA material as inventory.
Material carried in inventory aboard these
activities is in special accounting class (SAC) 207
Figure 2-3.—Distribution of the Navy Stock Fund.
2-5
