scope:

Purpose. Under the authority of references (a) and (b) , this instruction :

a. Establishes the overarching accountability and management policy for Operating Materials and Supplies (OM&S) .

b. Assigns roles and responsibilities within the Department of the Navy (DON) for all DON OM&S (see enclosure (2)) .

c. Aligns DON policies for OM&S with Department of Defense (DoD) policies .

d. Establishes a structure for OM&S accountability and management policies to ensure maximum OM&S visibility , management , and traceability resulting in maximum reutilization and disposition of OM&S .

e. Provides a framework for logistics and financial reports supporting total asset visibility and financial compliance (see enclosures (3) through (6)) .

f. Establishes standard taxonomy for OM&S in enclosure (7) and provides a list of OM&S related acronyms in enclosure (8) .

Applicability

a. This instruction applies to the Office of the Secretary of the Navy (SECNAV), the Chief of Naval Operations (CNO), the Commandant of the Marine Corps (CMC), and all U.S. Navy and U.S. Marine Corps entities within the DON.

b. This instruction refers to all OM&S to which the government holds title, regardless of who has custody. OM&S consists of tangible personal property to be consumed in normal operations. A detailed definition and partial list of types of material both held as and specifically excluded from OM&S can be found in enclosure (7).

(1) Per reference (c), OM&S shall be categorized as:

(a) Material Held for Use

(b) Material Held in Reserve for Future Use

(c) Material Held as Excess, Obsolete, and Unserviceable

(d) Material Held for Repair or Remanufacture

(2) Per enclosure (5), OM&S shall be further characterized as:

(a) Ordnance

(b) Uninstalled Aircraft Engines

(c) Production

(d) Risk Mitigation

(e) Spares

(f) Other