ADJUSTMENT TRANSACTIONS.— There will be conditions when an adjustment to the obligated dollar value must be made to NAVCOMPT Form 2155 and the official accounting records at DAO. Adjustments are performed for price adjustments, change of cognizance symbols (from APA to NSA or vice versa), or amendments to continuing services. Refer to NAVSO P-3013 for detailed procedures in processing adjustment transactions. BALANCING THE REQUISITION/OPTAR LOG.— The requisition/OPTAR log must be balanced on the 15th and last day of each month. This is accomplished concurrently with the preparation of the OPTAR Document Transmittal Report (NAVCOMPT 2156). Balancing is done by adding the individual columns and using the total to verify the accuracy of the requisition/OPTAR log. The following process is used in balancing the log: 1. Get the cumulative total of the OPTAR increase or decrease column. 2. Get the cumulative total of each fund code column of the estimated cost chargeable section. 3. Get the net cumulative total of the difference section. 4. Check the accuracy of the log requisition/ OPtAR log and running total of the balance column as follows: a. b. c. d. Note the total of increase or decrease column. Compute the net total of each column of the estimated cost chargeable section. Subtract the result of net total of each column of the estimated chargeable section (4b above) nom the total of increase or decrease column (4a above). Compute a net total of the difference section. If the cumulative difference is a credit (minus value), add the results to the result in item 4c above. However, if the cumulative total is a debit (plus value), subtract the results from the results of item 4c above. The result of any of the above computations should equal the balance column total of the Requisition/OPTAR log. When using the above formula, remember that credit differences correct overestimates of the unfilled orders and debit differences correct under estimates of unfilled orders. The recording of the differences will adjust the value of the unfilled orders to agree with the expenditures. After the accuracy of the requisition/OPTAR log has been verified, the balance column total represents the current available balance of the OPTAR. RULING THE REQUISITION/OPTAR LoG.— After balancing and verifying, the requisition/OPTAR log must be ruled. The totals of each columns will be used as the opening balance for the next transactions. At the end of each month, the requisition/OPTAR log must also be ruled. The remainder of the page (at the end of the month) will be left blank and the totals are carried forward to the next page. The ruled and balanced requisition/OPTAR log totals are the basis for the preparation of the Budget/OPTAR report (NAVCOMPT Form 2157). OPTAR REPORTS The reports required by the NAVSO P-3013 are the Budget OPTAR Report (BOR) and the OPTAR Document Transmittal Report. The document used for submitting the BOR is NAVCOMPT Form 2157. The NAVCOMPT Form 2156 is used for submitting the transmittal report. OPTAR Document Transmittal Report All unfilled orders, cancellation documents, processed DAO listings (or detail cards), and other transaction documents that affect the status of the OPTAR are transmitted to the DAO on an accurate and timely basis to permit the up-to-date maintenance of the official amounting records of the TYCOM or other operating budget holders. Activities using manual procedures submit the OPTAR document transmittal report on the 15th and last day of each month for the current fiscal year OPTAR. The documents in the holding files 1 and 2 are removed, assembled, and submitted to the DAO with the OPTAR document transmittal report. The OPTAR holders operating under SUADPS-RT submit the mechanized unfilled order (obligation) documents along with an OPTAR document transmittal report on the last day of each month for current fiscal year OPTAR. If no transactions have taken place since the last transmittal, a transmittal will not be made for such period or periods. Assembling the Holding File Documents Make separate adding machine tapes for documents in holding file 1 and in holding file 2. The net total of these two tapes should be equal to the difference 6-18