NAVFAC P-300 Management of Transportation Equipment

the direct labor necessary to maintain units in a safe and reliable condition throughout
their economic service life. These standards include the necessary labor hours to
lubricate, service, clean, wash, install tires and batteries, remove, repair, and replace
major/minor components, subassemblies, parts, and accessories, except those
resulting from accidents. The standards do not cover extensive one-time major repair
or overhaul of a complete unit of equipment.
4-1.8.3 Transportation Reports. The primary formal information systems available to
transportation management are the NAVCOMPT Form 2168, Operating
Budget/Expense Report (Figure 4-1-1) and the NAVCOMPT Form 2169, Performance
Statement (Figure 4-1-2). Details of these reports are provided in NAVSO P-3006.
These or other similar reports should be provided monthly by the activity
comptroller/fiscal officer from the activity accounting system as required by NAVSO
P-3006. The essential information provided by these reports and their recommended
functional use by the transportation managers are as follows.
4-1.8.4 Evaluation of Reports
a. Operating Budget/Expense Report, (NAVCOMPT Form 2168). The
NAVCOMPT Form 2168 provides management with details as to work units completed,
man-hours, and accrued expenses, cumulative-to-date by cost account code. Using
the monthly NAVCOMPT Form 2168 and records maintained by the activity
transportation organization, i.e., IO, inventory, work units, downtime, etc., an analysis
can be made to determine if the transportation organization is meeting the plan and
what elements may be causing a deviation from the approved budget plan. A
suggested budget troubleshooting chart (Figure 4-1-3) is provided to aid the
transportation director in analyzing the budget performance.
b. Performance Statement, (NAVCOMPT Form 2169). The NAVCOMPT
Form 2169 (Figure 4-1-2) is designed to provide management with the actual fiscal
year to date totals for accrued expenses and work units which are compared with the
approved annual operating budget for each cost account code. In theory, a uniform
expenditure rate is about 8.3 percent per month. While the actual expenditures for
individual cost accounts may vary from the uniform rate, the transportation director
should analyze the significance of any variance from the uniform rate and take
corrective action when appropriate. Similarly, the report provides the number of work
units performed for each cost account code and the to-date percentage of the planned
work units related to the budget. For example, in theory if 8.3 percent of funds for
maintenance were expended in the first month, then in theory 8.3 percent of the
planned work units (miles/hours) should also have been accomplished, since this was
the basis of the budget amount. Here again the transportation director must analyze
the variance and take necessary corrective action.
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