operating budget. Each reimbursable order accepted requires special identification coding to guarantee the proper acummulation of costs. These special codes can be obtained from paragraph 4200 of NAVSO P-3013. FUND ADMINISTRATION FOR OPERATING FORCES LEVEL The operating forces discussed in this chapter are the ship and aviation operating forces. The ship operating forces include the active fleet ships, reserve training ships assigned to an active fleet, oceanographic units, amphibious construction battalions and units, staffs, and commands. The aviation operating forces include the squadrons, units, staffs, ships supporting aircraft (for aviation funds only), and fleet marine force aviation commands (for Navy funds only). These operating forces are assigned to the Defense Accounting Office of the Atlantic or Pacific fleet for accounting purposes. RESPONSIBILITY Each type commander (or equivalent) is responsible for the development of resource requirements, administration of available funds, and continuous analyses of the status of OPTARs issued, including the efficient and effective use of them. Corrective action is taken, where necessary, in the research and reconciliation of unfilled orders, unmatched expenditures, and expenses incurred. The OPTAR holder is responsible for the efficient and effective use of OPTAR. The OPTAR holder is also responsible for accurate and timely accounting and reporting of funds. Prompt action must be taken in performing research and validation of transactions reported by the accounting office. FINANCIAL RECORDS The duties and responsibilities of the financial recordskeeper are vitally important, especially at Shipboard Uniform Automated Data Processing System-Real Time (SUADPS-RT) activities. The financial recordskeeper performs both end-use OPTAR accounting and Defense Business Operations Fund (DBOF) accounting. TYCOMs issue separate OPTARs for the operation and maintenance of the activity, for the repair of other vessels, and for flight operations. These OPTARS are administered and reported as prescribed by the Financial Management of Resources Operating Procedures (Operating Forces), NAVSO P-3013. The DBOF is administered and reported as prescribed by various Naval Supply Systems Command (NAVSUP), Navy Comptroller (NAVCOMPT), and DFAS-CL manuals. The financial recordskeeper must recognize that the OPTAR funds are separate from the DBOF. However, there is a relationship between these two funds that must be understood. DEFENSE BUSINESS OPERATIONS FUND (DBOF) The DBOF is a consolidation of the Navy Stock Fund (NSF) and the Navy Industrial Fund (NIF). The term DBOF replaces the terms NSF, NIF, and Navy Stock Account (NSA). However, other documentation, reports and associated correspondence may continue to refer to NSA, NSF, or NIF. The DBOF is a revolving fund established by Congress to purchase material carried in stock ashore as inventory by the Navy stock points, and material carried afloat by destroyer tenders (ADs), repair ships (ARs), submarine tenders (ASs), combat stores ships (AFSs), aircraft carriers (CVs), nuclear-powered aircraft carriers (CVNs), amphibious assault ships (LPHs), helicopter assault landing ships (LHAs), and marine air groups (MAGs). These activities spend DBOF dollars to procure items expended to an end-use customer. The fund is reimbursed when material is requisitioned for use by charging the customer’s OPTAR and crediting the DBOF. This transaction returns the money to the DBOF so that replacement material may be purchased and the revolving fund continued, as shown in figure 6-3. The DBOF also finances the operations that were previously managed under the Navy Industrial Fund (NIF). These are the operations of all industrial-type or commercial-type activities approved by the Secretary of Defense as specific projects under the fund. The operations of the DBOF are governed by the regulations of the Office of Secretary of Defense. Any request for exceptions is submitted to the Comptroller of the Navy via the Naval Supply Systems Command (NAVSUPSYSCOM). SPECIAL ACCOUNTING CLASS (SAC) 207 The activities operating under SUADPS-RT procedures are considered intermediate supply facilities. These SUADPS-RT activities are authorized to carry DBOF items as inventory material. This material is categorized as SAC-207 material to separate 6-10