The amount of the NWCF is determined by
SPECIAL ACCOUNTING CLASS 207
Congress and, when approved, is passed down
through the chain of command to the Department of
When SUADPS-RT activities requisition material
the Navy, as shown in figure 8-10. Within the
for stock or direct turnover (DTO), they use NWCF
Department of the Navy, the Naval Supply Systems
money by citing the SAC 207 fund code on the external
Command (NAVSUPSYSCOM) is responsible for
requisition. When the material is received, it is recorded
the overall administration of the NWCF.
as a receipt in the NSA.
NAVY STOCK ACCOUNT
When this material is issued to departments for use,
OPTAR funds are used to reimburse the NWCF. This is
For accountability, material procured with Navy
done by citing the activity's unit identification code
Stock Account (NSA) money is classified as NSA
(UIC) and the TYCOM's fund code on the issue
material, and activities that stock this material are
document, resulting in a charge to the OPTAR fund and
called NSA activities. The primary mission of afloat
a reimbursement to the NWCF. For DTO receipts, the
units such as tenders, repair ships, and combat stores
SUADPS-RT computer processes the receipt into the
ships is repair and/or supply support. Although the
SAC 207 fund and generates a charge to the end user's
primary mission of aircraft carriers, amphibious
assault ships, and MAGs is combat, they also are
FLOW OF FUNDS
assigned a supply support function. Therefore, these
a c t iv i t i e s a r e c o n s i d e r e d i n t e r m e d i a t e s u p p l y
It is a policy of the Secretary of the Navy
facilities and are authorized to carry NSA material as
(SECNAV) that the accounting effort performed by
inventory. Material carried in inventory aboard these
Navy Operating Forces is kept to the absolute minimum.
activities is in special accounting class (SAC) 207to
The responsibility y for formal accounting is to be
differentiate it from NSA material at other stock points
placed ashore. All material and services requisitioned
as shown in figure 8-11.
b y a N av y s q u a d r o n u l t i m a t e l y c o s t t h e U . S .
DEPARTMENT OF DEFENSE
DEPARTMENT OF THE NAVY (NAVSUP)
THE ACTIVITY* CITES THESE ALLOTMENTS
FOR PURCHASES FROM COMMERCIAL SOURCES.
Figure 8-10.--Typical distribution of the Navy Working Capital Fund.