identification codes (UIC). These are used to identify
all activities in the Navy. This chapter may be filed in a
Paragraph number
063
1
1a(1)(a)
1
separate binder. This manual will help you determine
the classification of operating and maintenance costs.
Volume
NAVCOMPT Manual, Vol. 3, Appropriation,
Cost, and Property Accounting (Field), contains
Chapter
accounting procedures for field activities of the Navy.
Paragraph
NAV C O M P T M a n u a l , Vo l . 4 , D i s bu r s i n g ,
contains information covering the responsibilities,
duties, and accountability of disbursing officers ashore
Subparagraph
and afloat.
SKf01015
DEPARTMENT OF THE NAVY STAFF
Figure 1-15.--Paragraph numbering system.
OFFICES (NAVSO) PUBLICATIONS
designators. The following is a breakdown of such a
NAVSO Publication 3013 (P-3013), Financial
number.
M a n age m e n t o f R e s o u rc e c o n t a i n s a c c o u n t i n g
Explanation--In the paragraph number cited in the
procedures for operating budget, operating target
example the first digit designates the volume which in
(OPTAR), inventory and property, and cost accounting
this case is volume I; the second digit indicates the
for the Operating Forces and designated ashore
chapter of that volume, which in this case is chapter 1;
activities. As a manual of the Navy accounting system,
the third, fourth, and fifth digits indicate the paragraph
it establishes the methods and procedures for the
of chapter 1 of volume 1, which in this case is
Operating Forces and designated ashore activities in
paragraph 063. The next four digits are subparagraphs
accounting for and reporting of receipts and
of the basic paragraph. There are four volumes of the
expenditures of Navy resources.
NAVSUP Manual. They are discussed in the
NAVSO Publication 3073 (P-3073), Afloat
following paragraphs.
OPTAR Recordkeeper's Guide it is published to help
personnel assigned to OPTAR record-keeping duties.
Supply Ashore, Volume I
It is a highly detailed and illustrated coverage of the
O P TA R r e c o r d k e e p e r 's a c t i o n s i n r e c o r d i n g
This volume contains basic supply principles and
requisitions and advance adjustments, preparing
procedures for supply activities ashore. These
OPTAR document transmittals and OPTAR reports,
procedures include:
and processing the various OPTAR holder transaction
Requisitioning and local procurement
listings.
Material Receipt
NAVAL SUPPLY SYSTEMS COMMAND
Stock Management at field supply points
PUBLICATIONS
Material Expenditure
This section describes some of the manuals and
publications that are published by NAVSUP.
Supply System Management
Storage and Material Handling
NAVAL SUPPLY SYSTEMS COMMAND
MANUAL
Transportation Of Property, Volume V
The Naval Supply Systems Command Manual is
issued for the information and guidance of all persons
This volume contains policy and procedural
in the Department of the Navy. It is designed to
instructions for ashore activities shipping and
standardized supply procedures. The procedures in the
receiving Navy property. This includes the personal
NAVSUP Manual are mandatory unless otherwise
property of military and civilian personnel under
stated. The paragraph numbering system of the
official orders. It contains instructions for shipments
NAVSUP Manual, shown in figure1-15, consists of a
of Navy material by bureaus, offices, and Navy
five-digit paragraph number and its subparagraph
inventory managers. It also implements certain
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