authority. Some of the functions of the planning division are as follows: .  Develops  procedures  for  the  preparation  and administration  of  the  supply  department’s  budget. .  Estimates  and  recommends  allocations  of  funds within  the  supply  department. . Reviews and analyzes usage of funds to ensure maximum economy in such payments. . Prepares and maintains structural and organi- zational  charts,  and  recommends  changes  to  them. . Coordinates remedial action needed to correct discrepancies as a result of official inspections. .   Analyzes   operating   procedures,   including equipment and internal forms. Ensures that operating procedures are followed and requests for deviations processed. ADMINISTRATIVE DIVISION.—  This  division performs  personnel  and  office  services  functions  for  the supply department. The Administrative division is made up of the Personnel branch and Services branch. The Personnel branch performs personnel functions and maintains  assigned  civilian  personnel  records.  The Services  branch  provides  mail,  central  files,  office supplies, and other related common services to parts of the  supply  department. TECHNICAL   DIVISION.—   The   Technical division maintains a current technical library on Navy material required by the mission of the activity. It also distributes  technical  information  and  screens  command and inventory manager bulletins. When needed, it helps in identifying material or items on requisitions. At naval air activities, a Technical division is established only when  considered  necessary.  If  not  established,  technical research may be performed in other sections of the department as appropriate. INVENTORY   DIVISION.—   The   Inventory division  conducts  inventories  according  to  established schedules and requests. It reconciles the stock records and  money  value  differences  between  the  actual physical count and stock record balances. The Inventory division consists of the Count branch and the Audit branch.  The  Count  branch  performs  the  following functions: l  Conducts  physical  count  and  recount,  when necessary,  on  all  inventories .  Controls  receipt,  issue,  and  transfer  documents not processed before inventory cut-off date l  Tallies  receipts  and  issues  made  during  the inventory period. Uses tally result as source data in reconciling quantities in stock records and count cards The  Audit  branch  reconciles  inventory  count  with stock  records. CONTROL DIVISION.—  The Control division processes  procurements,  receipts,  and  issue  documents. It maintains the stock records and serves as liaison between the supply department and supported activities. There are three branches in the Control division. They are the Issue, Stock and Receipt Control branches. MATERIAL   DIVISION.—   This   division   is responsible  for  receiving,  storing,  and  issuing  material. The following paragraphs describe the branches under the  Material  division. The  Traffic  branch  of  the  Material  division  is responsible  for  receiving  and  inspecting  incoming material  for  shipment.  The  packing  and  preservation  of material  for  shipment  are  done  in  this  division.  It arranges shipment and delivery of material, including contact   with   commercial   carriers   concerning   the shipment  of  material. The Receiving branch of the Material division plans and directs the operations necessary to receive and control incoming material. The three sections that make up the Receiving branch are the Receipt Processing section, Receiving Operations section, and Returned Material  section. The   Receipt   Processing   section   sets   up   and maintains  the  requisitions  and  order  files  for  receipts from redistribution sources. This section also maintains the open order files for receipts from purchases. The Receiving Operations section receives, checks, and inspects (when required) all incoming material. This section segregates material for transshipment or for storage   and   performs   investigation   of   overages, shortages,  damaged,  and  rejected  material.  It  also maintains  advance  and  completed  government  bill  of lading  tiles  and  carrier’s  freight  bill  files. The Returned Material section receives, checks, and identifies  returned  material.  It  arranges  for  the inspection of material, as necessary, and the disposition of material to stock, other activities, or to DRMO. STORAGE BRANCH.—  This  branch  receives  and stores material until requested. It maintains proper storage  and  care  of  material,  including  fuel  and 1-10