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NAVCOMPT  Publications
Storekeeper 3 & 2 - Manual for watching over inventory and other things needed in a store
Stock Lists and Catalogs
the Navy. This chapter may be filed in a separate binder. This manual will help you determine the classification of operating and maintenance costs. NAVCOMPT Manual, Vol. 3,  Appropriation,  Cost, and  Property  Accounting  (Field),  contains   accounting procedures for field activities of the Navy. NAVCOMPT Manual, Vol. 4,  Disbursing,  contains information  covering  the  responsibilities,  duties,  and accountability of disbursing officers ashore and afloat. NAVSO  Publication  3013  (P-3013),   Financial Management of Resources. This publication contains accounting  procedures  for  operating  budget,  operating target  (OPTAR),  inventory  and  property,  and  cost accounting for the Operating Forces and designated ashore activities. As a manual of the Navy accounting system,  it  establishes  the  methods  and  procedures  for the Operating Forces and designated ashore activities in accounting   for   and   reporting   of   receipts   and expenditures  of  Navy  resources. NAVSO Publication 3073 (P-3073),  Afloat  OPTAR Recordkeeper’s Guide.  It is published to help personnel assigned  to  OPTAR  record-keeping  duties.  It  is  a  highly detailed   and   illustrated   coverage   of   the   OPTAR recordkeeper’s actions in recording requisitions and advance  adjustments,  preparing  OPTAR  document transmittals and OPTAR reports, and processing the various OPTAR holder transaction listings. ORGANIZATION  MANUALS In addition to the publications above, your ship also prepares   manuals   for   use   of   personnel   in   the performance of their duties. The Ship’s  Organization  and  Regulations  Manual is  issued   by   the   CO   and   outlines   the   military organization   of   the   ship.   It   lists   the   duties   and responsibilities   of   the   various   departments   and divisions  of  the  ship.  It  shows  the  personnel  allowances of  the  departments,  and  the  billets  assigned  to  the emergency  bills  (general  quarters,  abandon  ship,  fire, etc.). Supply  Department  Organization  Manual  is prepared   by   the   supply   officer   to   cover   the responsibilities  of  the  supply  department.  It  may contain any or all of the following subject areas: Organization of the department into divisions Professional  duties  and  responsibilities  of personnel    Machinery operating instructions precautions The  flow  of  work  and  authority department and  safety within  the You  should  read  and  become  familiar  with  the supply department manual. It will give you a better understanding of the specific responsibilities of your department  and  division. It will also help you do a better  job. COSAL Coordinated Shipboard Allowance List (COSAL) establishes equipage allowances for the ship and the storeroom  allowance  of  repair  parts  for  installed equipment.  It  covers  all  electronic,  ordnance,  electrical, and mechanical equipment on board your ship. You must learn to use the COSAL since it is one of the most important publications used in identification of material and inventory management. It is a technical and supply management document designed to enable ships to achieve maximum operating capability for extended periods  of  time,  independent  of  external  logistics support. Before  we  go  any  further,  let’s  examine  that opening paragraph and see just what it means to you. The COSAL is a technical document because it provides  the: nomenclature, operating  characteristics, technical  manuals, specifications, parts  lists, technical  data  for  installed  equipment  and machinery,  and equipage and tools required to operate and maintain  the  ship  and  its  equipment. The COSAL is a supply management document because it tells the supply officer how much and what type of material to stock. It also tells the quantity of each item of equipage that must be carried aboard ship. During  peacetime  operations,  the  ship’s  operating schedule  is  usually  known.  Supply  officers  are  able  to replenish  the  storerooms  for  an  operation  because  they know where the ship is going, how long it will be gone, and  what  supply  support  will  be  available  during  the 3-7

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