OPNAVINST  4790.4A.  For  special  information on  maintenance  of  ship’s  store  equipment,  con- sult  your  NAVSUP  P-487. COORDINATED   SHIPBOARD 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. SUPPLY   MANAGEMENT INSPECTION 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 regulations. INTERNAL  INSPECTION AND   AUDIT As a senior petty officer in the ship’s store divi- sion, you will be expected to help the ship’s 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  ship’s 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 ship’s 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   process—not   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 DISBURSING CENTERS (FAADCS)   AUDIT The  fleet  accounting  and  disbursing  centers (FAADCs) are the organizations that conduct the audits  of  a  ship’s  store  returns.  The  captions  of 3-25