FUND IDENTIFICATION
The fund identification system is broken down
into several elements. These elements are discussed
in the following paragraphs.
Appropriation Symbol
An appropriation symbol consists of a seven-
digit number identifying the government agency
responsible for administering the appropriation,
the fiscal year, and the specific appropriation.
Table 2-1 is an example of an appropriation
symbol.
Subhead Symbol
The four-digit subhead symbol for the O&MN
appropriation identifies the major program of the
Five-Year Defense Plan (FYDP). The first two
digits represent the last two digits of the major
claimant’s UIC. The third digit identifies the
major program or budget activity of the FYDP.
The fourth digit is a zero at the major claimant
(fleet) level. Table 2-2 is an example of a subhead
symbol.
Expense Limitation
An expense limitation cites the same subhead
from which it is issued, except that the fourth digit
is an alphabetic or numeric character by the major
claimant to identify the expense limitation holder.
Table 2-3 is an example of an expense limitation
subhead symbol.
OPTAR FUNDS
The term operating target (OPTAR) is defined
as an estimate of the amount of money that will
Table 2-1.-Appropriation Symbol
Table 2-2.—Subhead Symbol
be required by an operating ship, staff, squadron,
or other unit to perform assigned tasks and
functions.
Each year Congress enacts an O&MN ap-
propriation that authorizes the Navy to buy
needed material and services. A portion of
this appropriation is passed down through
the chain of command to the activity in the
form of an OPTAR grant. As shown in fig-
ure 2-6, SUADPS-RT activities receive OP-
TAR grants from the TYCOMs. The number
and type of OPTAR grants provided these
activities depend on the mission of the
activity. All SUADPS-RT activities (except
MAGs) receive supplies and equipage (S&E)
OPTAR grants to cover the operation and
maintenance of the activity. They may also
receive a reimbursable OPTAR when a re-
quirement exists to provide work or services to
another TYCOM or government department as
directed by the activity’s TYCOM. Tenders and
repair ships receive repair of other vessels OP-
TARs to finance the material or services used in
the repair of other ships. Aircraft carriers,
amphibious assault ships, and MAGs receive
Table 2-3.—Expense Limitation Subhead Symbol
2-8
