Which document is critical for financial management operating procedures?

The document that is critical for financial management operating procedures is NAVSO P-3013-2. This guide provides comprehensive information regarding budgeting, financial procedures, and accounting practices within the Navy. It serves as a procedural framework that helps ensure compliance with federal financial management regulations and Navy directives, which are essential for maintaining proper financial oversight and management.

Understanding this document's significance is crucial for Logistics Specialist Second Class Petty Officers, as it directly impacts how they manage funds and financial records within their units. Proper adherence to the guidelines laid out in NAVSO P-3013-2 enables effective financial planning, reporting, and execution of financial operations, which is vital for the success of logistics and supply chain management in a military context.