G L O S S A R Y
ACCOUNTABILITYThe obligation imposed on
anyone authorized to have custody or possession
of public property, to produce the property or
evidence of authorized disposition when directed.
ACCOUNTABLE ACTIVITYActivities that
receive and issue materials in and out of a stores
account (NSA or APA), maintain required
records, and submit returns that reflect current
ACCOUNTABLE OFFICERAn officer charged
by law, regulation, or lawful order with the
responsibility for public funds or property. In
Milling this responsibility he/she must maintain
accurate records, ensure that the funds or property
are properly used, and submit periodic returns that
reflect current inventory status.
ACCOUNTING PERIODA definite period of
time fixed by law or administrative action, for
assembling, recording, or reporting accounting
AELAllowance Equipage List. Contains the
onboard allowance of equipage and supplies to
support the ships mission.
A F L O A T C O N S U M P T I O N C O S T A N D
E F F E C T I V E N E S S
S U R V E I L L A N C E
SYSTEM (ACCESS)A system that uses
automatic data processing equipment to collect
and summarize basic consumption data It is
generated during the course of supply operations
afloat. The data collected comes from issue
documents used in shipboard supply systems.
ACCESS also collects obligation and deficiency
data from fiscal operations and other Navy
programs. ACCESS provides fleet commanders,
type commanders, and ships with information
about the overall supply operation. Reports are
tailored to the needs of management at each level
of command. That way attention can be placed on
the data that is of greatest importance.
Identification of problem areas is one example of
how the reports may be used.
ALLOWANCE ITEMSItems that appear in
authorized allowance documents (e.g., COSAL,
APL, and ISL) with an allowed quantity.
ALLOWED ITEMSAllowance and nonallowance
items that qualify for local stocking, or be
procured as DTO material for immediate or
APAAppropriations Purchase Account. Material
purchased by a bureau or command that has been
charged to appropriated funds. The material is
then available for issue to end-users without
charge to operating funds.
APPROPRIATIONAn authorization from
Congress to obligate public funds (known as
obligations) for specific purposes and to make
payments from the treasury to pay those
obligations. The making of these obligations and
payments are restricted by time and monetary
APPROPRIATION SYMBOLA symbol used to
identify a specific appropriation on accounting
ASSEMBLY.When repairable are returned from
the user for shipment to the designated overhead
point (DOP), you must sort out and tally the
weight of items to be packaged or that are already
unit-packaged. This is the ASSEMBLY process.
It is at this point that light and fragile items are
segregated from heavy, rugged items and that the
type of packaging necessary for each is
AUTHORIZATION ACCOUNTING ACTIVITY
The activity designated to perform allotment
accounting for a ship or another activity.
Allotment accounting does not include OPTAR
AUTOMATED SHIPSShips equipped with an
electronic digital computer (EDC) system that
processes supply and accounting documents and
AVERAGE ENDURANCE LEVELThe quantity
of on hand material required to sustain operations