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- ments. • Unit operating schedule, scheduled regular overhaul, maintenance availability, and scheduled inspections. • 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 authority. PREPARATION OF THE DIVISIONAL BUDGET 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 command’s 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 them. 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. Divisional Goals 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 command. 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. 4-3