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