ACCOUNTING
demonstrated that full material availability maintained
in a ready-for-issue (RFI) condition is absolutely
Both COMCBPAC and COMCBLANT receive
essential. Otherwise, the ability of the NMCB to
allocations of Operations and Maintenance Navy
perform its mission is downgraded. Additionally,
( O & M N ) f u n d s f r o m t h e i r r e s p e c t ive F l e e t
TOAs portions have been prepositioned at CBCs and
Commander in the form of an Expense Operating
selected advance bases to assure a rapid mount out
Budget (EOB). This EOB is received on a quarterly
capability.
basis via the Resource Allocation Form (NAVCOMPT
2168). The principles and procedures for budget
SHIP'S SERVICE
submission and allocation from the COMCBPAC and
COMCBLANT levels through DOD OPTARS. The
The facilities of a Navy Exchange are available to
C o m m a n d i n g O ffi c e r o f t h e b a t t a l i o n i s t h e n
battalion personnel. Even though these facilities may
responsible for administering these funds in
include such personal services as laundry, barbershop,
accordance with the regulations governing the receipt
tailor shop, etc. Each battalion will normally operate
expenditure and accounting for public monies and
under the functional control of the S-4. Each battalion
stores. The S-4 Officer keeps memorandum records of
is assigned Ship's Serviceman personnel to provide
funds available and expended. The procedures for
these services. Upon establishment of a Ship's Store,
accounting for OPTARS are set forth in Financial
reporting and operating requirements will be followed
Management of Resources, NAVSO P-3013.
under NAVSUP P-485.
The NMCB uses the following cost category
groups for funds accounting:
ENLISTED DINING FACILITY
01
Operations
The largest section under S-4 that administers all
02
Equipment Operations and Maintenance
phases of the battalion messing, including food
storage, food preparation, food services and
03
Camp Maintenance
administration of records and returns. This section
04
Deployment Travel and Per Diem
includes bulk provision storeroom, issue room,
05
Unit Moves (SAAM)
refrigeration spaces, bakeshop, galley, vegetable
preparation room and scullery. Mess Management
07
Civilian Personnel
Specialists (MS) assignments are based on rate
08
Administrative Travel
e x p e r i e n c e , t r a i n i n g a n d a b i l i t y. I n a d d i t i o n
The manner in which the unit's OPTAR is
Master-at-Arms and Food Service Attendant (FSA) are
apportioned internally and whether or not
temporarily detailed from other departments and
departmental budget reports are required is the
companies to assist in the EDF. When deployed CPO
prerogative of the Commanding Officer. If unit
Mess and Wardroom are operated from the EDF.
departmental budget reports are required the supply
officer will be responsible for the maintenance of such
DISBURSING
appropriate records. Details concerning the types of
budgets reports are contained in the Afloat Supply
When battalion is operating at full complement,
Procedures, NAVSUP P-485.
the junior officer Supply Corps serves as Disbursing
Officer; otherwise, the disbursing functions are done
BATTALION ALLOWANCE STOCK
by the S-4. When deployed to an established base, the
LEVELS
disbursing facilities of the base may be used. Battalion
disbursing clerks would then be assigned on a TAD
The effectiveness of deployed battalions is directly
basis to the base. Disbursing clerks assist the S-4 in
related to the proper provisioning, completeness and
maintaining pay records, paying bills for locally
technical adequacy of the battalion Table of Allowance
purchased materials or labor, travel claims and per
(TOA). The maintenance of the NMCB TOA is the
diem, and accounting for disbursement of government
responsibility of the S-4 and is carried in accordance
funds including military pay. The Disbursing Officer
with COMCBPAC and COMCBLANT instructions.
however will not be charged with the handling, custody
Items are ordered to maintain the TOA in a continuing
or accountability for other than public funds.
state of material readiness. Experience has
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