l l l l l Commandant of the Marine Corps Various  naval  offices  and  bureaus Navy systems commands Fleet  commands Other  commands  that  report  to  the  CNO ASHORE In the supply department ashore, civilian personnel perform   the   budget   process.   Budget   execution/ administration  at  the  shore  activity  level  is  primarily oriented  toward  measuring  the  activity’s  performance against its previously submitted budget plan. Major claimants/subclaimants  are  responsible  for  preparing operating  budget  estimates  for  higher  authority.  They also   issue   specific   planning   data   and   budgetary guidelines to their shore activities. The activities use the guidelines  for  submitting  operating  budgets  based  on the guidance published annually in the office of the Comptroller of the Navy. Commanding officers prepare operating  budgets  based  on  this  guidance.  The  size  of the  activity  determines  the  method  commanding officers use to develop the budget. In huge activities where there are sizable cost centers, it maybe necessary to develop the estimates in the cost centers. In a smaller activity,  it  may  be  feasible  and  economical  to  develop the operating budget in the budget office. The development of a local operating budget is a process  of  determining  requirements  at  the  lowest echelon. his level may be at the cost center or subcost renter. AFLOAT The  fleet  commanders  are  major  claimants.  They provide the designated expense limitation holders and responsibility  y  centers  under  their  command  with instructions  and  guidance  for  budget  preparation  and submission.  If  your  input  is  required,  it  will  be formatted  according  to  the  instruction. SUMMARY In   this   chapter   we   discussed   your  role  and responsibilities  as  an  AK  supervisor.  We  also  discussed the skills and knowledge required of a supervisor. You must  have  greater  skills  and  knowledge  than  the personnel  you  supervise  to  be  able  to  assess  the efficiency  of  the  work  center.  Since  work  environment changes, your leadership behavior and skills may also require  changes  to  maintain  its  effectiveness.  To  cope with changes, you must play a role in doing the changes. There are various management techniques that you may use. To be effective, use the one that will promote production  and  personnel  welfare  and  support  the overall  mission  of  your  command. The  efficiency  of  a  work  center  depends  upon  the performance  of  its  personnel.  A  work  center  with well-trained  personnel  results  in  improved  production of both quantity and quality. You must have a training program  in  place  to  develop  your  personnel  to  the highest level of performance. Each completed training session must be recorded in the individual’s record for future  reference. The material control or supply department work centers   are   customer-oriented   areas. The   AK supervising these are as must be aware of the customer’s needs to provide the best service. To help you improve customer service, we discussed the check list that you can use to identify the items that need improvement. Very  few  AK  supervisors  will  be  directly  involved with  the  command’s  budget  process.  However,  you should  be  familiar  with  the  overall  budget  development process in case your services are needed to develop them. Inmost cases, you will only need to provide input for  the  command’s  budget  process.  This  input  may include the annual budget needed to sustain operations of  your  work  center  or  needed  material  for  supply department  stock  When  performing  the  budgeting process, follow the instructions and guidance provided by your fleet commander or major claimant. 1-20