DEPARTMENT OF THE NAVY
OFFICE OF THE CHIEF OF NAVAL OPERATIONS
2000 NAVY PENTAGON
WASHINGTON DC 20350-2000
OPNAVINST 4440.26B
N41
26 Apr 2021
OPNAV INSTRUCTION 4440.26B
From: Chief of Naval Operations
Subj: OPERATING MATERIALS AND SUPPLIES, ACCOUNTABILITY MANAGEMENT
& GOVERNMENT FURNISHED PROPERTY, ACCOUNTABILITY AND
MANAGEMENT
Ref: See Enclosure (1)
Encl: (1) References
(2) Glossary of Terms
(3) Acronyms Appendix
1. Purpose.
a. Establish policy, procedures and responsibilities governing the management of Operating
Materials and Supplies and Government furnished property (GFP) per references (a) through (z)
within enclosure (1).
b. Detail accountability and management of Operating Materials and Supplies in the
custody of both the U.S. Navy and a third-party, to ensure visibility, auditability, readiness and
lethality.
c. Establish standard taxonomy and business practices for managing, reutilizing and
reporting Operating Materials and Supplies and GFP.
2. Cancellation. OPNAVINST 4440. 26A.
3. Scope and Applicability.
a. This instruction applies to the U.S. Navy to include, but not limited to, budget submitting
offices (BSO), program executive offices (PEO) and government agencies that perform the
functions in this instruction on behalf of U.S. Navy. The U.S. Navy and government agencies
must include appropriate clauses and language in contracts to ensure contractor facilities are
aligned with U.S. Navy policy.
b. This instruction provides requirements for Operating Materials and Supplies and GFP.
c. This instruction applies to all Operating Materials and Supplies to which the government
owns title. There are four Operating Materials and Supplies segments. They include:
