the commanding officer in the accounting and
reporting of expenditures. Commanding officers
usually delegate the authority to approve
expenditures to the department head.
We have now arrived at the point in the budget
process where you become involved. Department
heads, like commanding officers, need help in
identifying budget priorities. Division officers and
leading chief petty officers need to determine both
the long- and short -term needs of their division.
Some of the factors you should consider when
planning a budget are as follows:
The number of personnel assigned, planned
losses, leave schedules, and school assign-
Unit operating schedule, scheduled regular
overhaul, maintenance availability, and
Can your division do the work or be trained
to do the work? Should you have an inter-
mediate maintenance activity, shipyard, or
contractor do the work?
Availability of OPTAR funding, or the
availability of special funding provided by
type commander (TYCOM) or higher
PREPARATION OF THE
In preparing the divisional budget, you must
have an idea of the command and departmental
goals and objectives. A good place to start is the
commands five-year plan. The period 01 October
through 30 September in the coming year should
indicate upcoming events with a fair degree of
certainty. The events indicated are the upcoming
goals that the command must meet. Budget these
items first. Remember that the budget is a
control device used to measure performance and
includes manpower, material, time, and cost.
Next, budget the command objectives. The
objectives could be receiving the Golden Anchor
Award, the Meritorious Unit Citation, or passing
all inspections with no major discrepancies. Talk
with the division officer, department head, and
command master chief to find out what the
objectives are and what you need to do to meet
You should have a feel for what type of repairs
will be necessary in your division in the coming
year. Things like replacing bunk curtains, mattress
covers, lagging, and tile or painting are routine
tasks that should be budgeted to make sure
funding is available. Other types of periodic
repairs include time-based maintenance. Engines,
pumps, and life critical systems are examples of
items to be replaced on a recurring basis. Certain
operating equipment has a life cycle. Items such
as typewriters, computers, and printers need to
be replaced every 3 to 5 years.
The last items to budget are non-essential
items. These are things you would like to have
if the money is available, but could live without.
Examples include replacing worn but serviceable
furniture or purchasing servmart items in excess
of absolutely essential quantities.
The remainder of this section will be devoted
to divisional goals and types of budgeting. An
understanding of these two topics will assist you
in the preparation of your budget.
Knowing the divisional goals is essential to
effective supervision of your division. Many of
the goals will be imposed by the department head,
commanding officer, or higher authority. Again,
look to the five-year plan, yearly plan, and
quarterly plan to define goals of the command.
Your goals should be the same as those for the
Examples of concurrent goals include passing
a supply department inspection even though you
are in engineering department. How? you might
ask. You could assist supply by making sure your
pre-expended bins have the required number
parts, your ready service spares are accounted for,
and you have turned in all required repairable
items that you are accountable for. Another
example is helping the medical department pass
their inspection. Have all of your subordinates
had their shot records updated? Have all medical
records been returned? You get the idea. Your
division plays a role in assisting other divisions
and departments meet their goals.
DEVELOPING. Why should you develop
divisional goals if the Navy and the command
have already established them for you? The Navy
and command goals discussed in this chapter and
chapter 3 have been part of the big picture.
That is to say, they are broad and general in
nature. To help the Navy and command reach
their goals, you should focus on the specific steps
you need to take within your division.