OPNAVINST 4790.4A. For special information
on maintenance of ships store equipment, con-
sult your NAVSUP P-487.
ALLOWANCE LIST (COSAL)
In addition to your responsibilities in the
maintenance of the equipment and spaces under
your control, you, as a supervisor, must recognize
the need for an up-to-date Coordinated Shipboard
Allowance List (COSAL). You must make
certain that all current changes to the COSAL
have been made for new equipment or for any
necessary spare parts to the equipment already
under your management.
You will not make changes to the COSAL
yourself. Your main objective in being familiar
with the COSAL is to ensure that all current
changes in effect have been made and that valida-
tions have been completed by the Storekeepers.
This is especially important whenever you have
received new equipment, such as a washer, dryer,
or dry-cleaning machine. New equipment requires
different parts or components, and it is up to you
to ensure that the parts that are on the allowance
list are authorized to be carried and are carried.
If a belt on a washer breaks while you are
deployed, and no spare belts are carried, you are
in big trouble. You should consult chapter 5,
Storekeeper 3 & 2, for detailed information on
the COSAL, Allowance Parts List (APL), and
Allowance Equipage List (AEL).
INSPECTIONS AND AUDITS
Inspections and audits of your sales activities
will be an important part of your job as a super-
visor. The following section discusses the types
of inspections and audits with which you will be
concerned and the responsibilities that you, as a
leading petty officer, will have for maintaining
readiness for such inspections.
A supply management inspection (SMI) is
undertaken to determine whether or not the
supply department is doing its job for the
customers it serves. A supply management inspec-
tion is conducted approximately once each year.
The inspections are conducted by staff supply
officers and senior petty officers of the supply
ratings. Usually, procedures and methods are
examined as to whether or not they are follow-
ing prescribed or approved standards. Records
and reports are also examined as to whether
or not they meet requirements of law and
As a senior petty officer in the ships store divi-
sion, you will be expected to help the ships store
(accountable) officer in establishing an audit
system with which you can maintain the accuracy
of documents, records, and reports. You will also
be expected to initiate an inspection procedure
that will guarantee that the prescribed procedures
and methods are being followed in the operation
of your retail and service activities. Chapters 4
and 5 of this training manual contain informa-
tion on the procedures for auditing procurement,
receipt, and expenditure documents. Chapter 7
also describes the auditing of the closeout of ships
store records and the preparation of returns. The
information in these chapters may help you to
develop an effective inspection plan for the
activities under your control.
In addition, the appendixes in this training
manual are provided to help you in determining
the inspection and audit procedures you will use.
The appendixes include lists of the most common
SMI discrepancies in the ships store and service
activity areas. You can check your procedures
against these lists to make certain your organiza-
tion is not committing the same errors.
You should review reports of any previous
inspections to ensure that previous discrepancies
in your retail and service activities have been
corrected. However, the important thing to
remember in fulfilling your responsibility as an
inspector and auditor is that inspection is a con-
tinuing processnot just a hastily performed
checkup when you learn that an inspection has
been scheduled for your ship. The goal of an
internal inspection and audit is to allow you to
know what deficiencies exist and what you must
do to correct them on a continuing basis.
FLEET ACCOUNTING AND
The fleet accounting and disbursing centers
(FAADCs) are the organizations that conduct the
audits of a ships store returns. The captions of