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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
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