APPENDIX II GLOSSARY ACCOUNTABILITY—The   obligation   im- posed upon any person authorized to have public property in custody or possession, or to produce the  property,  or  evidence  of  its  authorized  disposi- tion  when  directed  by  proper  authority  or  upon proper   occasion.   A   final   conclusion   on   any question  of  accountability  generally  depends  upon the  facts  involved  in  that  particular  case. ACCOUNTABLE   ACTIVITY—An   activity that receives and issues material in and out of a stores   account   (Navy   Stock   Account   or   Ap- propriation  Purchases  Account),  such  as  special accounting  class  (SAC)  207  activities. ACCOUNTABLE   OFFICER—An   individual appointed by proper authority who maintains in- ventory or financial records or both in connection with  government  property,  whether  the  property  is in that individual’s possession for use or storage or in the possession of others to whom it has been officially entrusted for use or care and safekeeping. ACCOUNTING  PERIOD—A  definite  period of time, the beginning of which is freed either by law or by administrative action, for assembling, recording,  or  reporting  accounting  data. ACTIVITY   ADDRESS   CODE—A   six- character code, consisting of the service code (N, R,  or  V)  and  the  unit  identification  code  (UIC), that identifies a specific activity and translates to a clear text address. AERONAUTICAL   EQUIPMENT—Aircraft, support   equipment,   aviator’s   equipment,   and other  similar  devices. AERONAUTICAL   MATERIAL—All   the material used in the operation and maintenance of  aircraft. AIRCRAFI’  CONTROLLING  CUSTODIAN (ACC)—The   air   commands   and   Naval   Air Systems   Command   (NAVAIR)   that   exercise administrative   control   of   assignment,   employ- ment, and logistics support of certain aircraft and aircraft  engines  as  specified  by  the  CNO. AIRCRAFT   EQUIPMENT   CONFIGURA- TION   LIST—A   listing   of   the   avionics   com- ponents  installed  in  aircraft,  cross-referenced  to applicable allowance requirements registers, that contain  the  support  requirements  for  outfitting purposes. ALLOWANCE ITEMS—Items that appear in authorized   allowance   documents,   such   as COSAL,  SHORCAL,  and  AVCAL  with  an allowed  quantity. ALLOWED   ITEMS—Items,   both   allowance and  nonallowance,  that  qualify  for  local  stock, or  items  authorized  to  be  procured  as  DTO material  for  immediate  or  planned  use. APPOINTING   OFFICIAL—An   individual designated  in  writing  by  the  approving  official. When  authorized,  the  appointing  official  approves or disapproves reports of survey only when there is   no   evidence   of   negligence   or   abuse.   The appointing  official  is  normally  senior  to  the responsible   officer,   accountable   officer,   and survey  officer.  For  supply  system  stocks  held  in SAC 207, the appointing official is normally the supply  officer.  The  appointing  official  may  act as  the  survey  officer. APPROVING   OFFICIAL—The   individual who approves or disapproves the report of survey and makes a determination to relieve all concerned from  responsibility  and/or  accountability  or  to approve   assessment   of   financial   liability.   The approving  official  appoints  the  survey  officer  in writing.   The   approving   official’s   responsibility cannot  be  delegated  and  must  remain  with  the commanding  officer  when  there  is  evidence  of personal  responsibility  or  the  adjustment  involves classified  or  sensitive  items,  arms,  ammunition, or  explosives. AUDIT—A   periodic   evaluation   of   detailed plans,  policies,  procedures,  products,  directives, and  records  as  applied  to  a  Quality  Assurance Program. AII-1