Just curious (not up for LCDR for a while), but what exactly does SECNAV do with it other than approve it? Are there briefings on the results and manning? Can he say "screw it, do it over" if he wants?
I don't think that's ever happened. It probably has more to do with adjusting things such as the promotion phasing plan, e.g. who gets promoted throughout the year, and who waits until 1 September. My suspicion is that stuff is probably figured out by the time it gets to SECNAV.