Figure 8-3.-Funding chain of command.
Annually, Congress enacts an Operation and
Maintenance, Navy (O&MN) appropriation. At the
squadron-level in the chain of command, the O&MN is
known as OPTAR. The squadrons aircraft controlling
custodian (ACC) or TYCOM gives the squadron a
portion of the OPTAR each fiscal quarter. Squadrons
should get the OPTAR in the beginning of October,
January, April, and July. Figure 8-3 illustrate the flow of
funds for O&MN.
The Defense Business Operating Fund (DBOF),
formerly known as Navy Stock Fund (NSF), finances
aviation depot repairable (AVDLRs). Under this
process, the end user finances the depot-level repair and
procurement of 7R Cog items. The end user does this
through local replenishment of repairable items that
were BCM, lost, or missing. Although squadrons initiate
repairable demands, the IMA has primary control over
whether the transaction results in a DBOF charge. Thus,
the IMA or station will retain control of the AVDLR
replenishment OPTAR and corresponding accounting
Aviation squadrons use two types of funds. They are
the Flight Operation Fund (OFC-01) and Aviation Fleet
Maintenance (AFM) Fund (OFC-50). OFC stands for
OPTAR functional categories.
Flight Operations Funds
Flight operation funds, also known as OPTAR
funds, are for buying supplies and services not used in
direct support of maintenance. OPTAR is the amount of
money required by a unit to perform its mission.
Appendix 2 of NAVSO P-3013-2 lists the fund codes
used for buying specific items. You should be familiar
with this list to order supplies. The following texts list
some of the expense-type transactions that are proper
charges to the OPTAR.
. Aviation fuels consumed in flight operations.
. Initial and replacement issues of authorized
items listed in NAVAIR Allowance List 0035QH series.
It does not include items used by maintenance
l Consumable office supplies for squadrons.