responsible for administering the appropriation, the fiscal year, and the specific appropriation. Subhead Symbol The four-digit subhead symbol for the O&MN appropriation identifies the major claimant and major program of the 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. The following 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 assigned by the major claimant to identify the expense limitation holder. The following is an example of an expense limitation subhead symbol: Operating Budget Operating budgets are issued from expense limitations to responsibility centers on a Resource Authorization, NAVCOMPT Form 2168-1, and are designated by the UIC of the responsibility center. Fleet and type commanders issue operating budgets to themselves for centrally managed programs and for their subordinate cost centers (units). When more than one operating budget is issued to a responsibility center from the same expense limitation, the operating budgets are distinguished by appending a one-character alphabetic or numeric suffix to the operating budget number. To simplify the identification of the specific operating budget chargeable on each requisition or other financial document, two-digit fund codes are established by the Office of the Comptroller of the Navy. Fund codes used by the operating forces are contained in appendix II of NAVSO P-3013. Operating Target (OPTAR) Operating budget holders establish OPTARs as required to identify costs separately and to permit command and management to follow the same channels. OPTARs are not issued from other operating targets, but are issued direct from an operating budget by the operating budget holder down through one or more levels in the command structure. OPTARs are not designated with a distinguishing identification number. The combination of the applicable fiscal year, service designator (R for Pacific Fleet units and V for Atlantic Fleet units), UIC of the OPTAR holder, and the fund code applicable to the operating budget provides the complete accounting classification for a requisition. For example, the requisition number R0336550051004 and the fund code LC identify the following: Appropriation: Subhead: Operating Budget Operating Target Expense Element Accounting Office: 1751804, Operation and Main- tenance, Navy, Fiscal Year 1995 (fiscal year determined from Julian date 5005) 702E, FYDP budget activity 2—(General-Purpose Forces), Pacific Fleet COMNAVAIR- PAC’S expense limitation 57025 B, COMNAVAIRPAC’s operating budget for ship operations Supplies and Equipage OPTAR of UIC R03365, USS Enter- prise (CVN-65) Consumable material Defense Accounting Office, San Diego Reimbursable Orders A reimbursable order is a request for work or services to be performed on a reimbursable basis by one responsibility center for another, or for another government department, or for a nonfederal activity. The receipt and acceptance of a reimbursable order for performance by a fleet responsibility center has the effect of automatically increasing the amount of the 6-9