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accountability of the engineering and facilities maintenance engineering
function. Additional labor class codes could be established to determine
administrative support provided. For simplicity it is recommended that a one
time study updated annually be conducted to determine anticipated monthly
charges.
APPLICATION. The Labor Class Code is recorded on the Daily Time and
4.
Labor Distribution Card, NAVFAC Form 7400/1 (See Figure 5-1 and Procedure
Chart 9, or other appropriate daily records).  The Labor-Class Code must be
entered each time a Job Order Number or Shop Control Number is entered on the
time cards.
INITIAL WORK AUTHORIZATION.  Assistance in determining proper Labor Class
5.
Codes will be provided by the FME Division.  The FME Division will indicate
codes to be used for all productive work, and for rework, on the face of the
work authorization document. Figure 5-2 is an example of a Work
Authorization/Estimate.
MASTER JOB ORDERS FOR HOUSING.  Where costs must be accumulated by
6.
functional accounts and/or group classification of work (for example, certain
types of quarters for which NAVFAC P-930, Navy Family Housing Manual,
establishes expenditure limitations), some job order paper work can be reduced
to a single master job order.  This job order will cover several functional
accounts performed simultaneously, or which are based on the same work request
or inspection report.  For example, all of the work shown in Table 5-2
normally would be written up as seven separate job orders, but may be combined
into one job order as follows:
a.  Issue one master job order with two digits reserved for group
classification (group code) in the master job order number.
b.  An additional column (See Figure 5-3) should then be drawn on the job
order so that the two-digit group code (See Table 5-2) can be entered opposite
each item of work.
NOTE:
The shops would thus receive one document specifying all the work to
be accomplished and identifying the particular job order number and
functional account to be used for each job. All labor and materials
for a particular job would be reported by the master job order number
(Table 5-3) adjusted for the particular group classification code for
the 00 digits reserved in the master job order number for this
purpose. For example, the job order number for "roof repair" would
be 48042122; similarly, the job order number for "trimming shrubs"
would be 48043222. Only one Labor Class Code should be applied to
the master job order and the component jobs. This should be the
labor class code of the predominant job. Activities may adapt all or
portions of this method provided it is compatible with the local
fiscal office accounting capabilities.
5-5








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