THE B SUMMARY.— This summary is used to
effect statistical accounting
adjustments
(nonchargeable) between appropriation accounting
classifications including adjustments between UICs.
For example, transfer of DBOF material between
activities under the same type commander will be
included in the B summary and is nonchargeable.
SUMMARY
The duties and responsibilities of financial
recordskeepers and supervisors aboard ships and ashore
are vitally important. Personnel working with financial
records must be familiar with the OPTAR, DBOF, and
end-use accounting. The AK must learn the procedures
for the different OPTARs. The TYCOM issues
OPTARs for the operations and maintenance of the
activity and for the flight operations (for aviation
squadrons). Few AKs get involved with the OPTAR
used for repair of other vessels (ROV). These OPTARs
are administered and reported as prescribed for by the
Financial Management of Resources Operating
Pmcedures (Operating Forces), NAVSO P-3013. The
DBOF is administered and reported as prescribed by
various NAVSUP, NAVCOMPT, and DFAS-CL
manuals. In this chapter, we discussed the basic
principles, procedures, and verifications supervisors
must know in financial management. We discussed the
DB OF and OPTAR funds as separate entities and their
relationships to each other.
The list of terms and definitions will help you
understand the procedures and reporting requirements
in financial management. The flow of funds and
budgeting procedures will give you an idea of how the
activities get funded for required material and services.
We discussed the symbols and codes used in
appropriations, funds, and reports. You will become
more familiar with these codes and symbols as you use
them.
We discussed the procedures used for managing the
DBOF by SAC 207 activities. We also discussed the
different FIRs carried in the SAC 207 and the reports
generated by the DAO to reconcile the transactions that
affect them. We described the different documents that
will help you conduct the performance analysis in your
activity.
We discussed the procedures, required files, records
and logs, and the responsibilities of personnel in
maintaining the aviation squadron’s OPTAR. As the
material control supervisor or senior enlisted person in
the squadron, you will be responsible for OPTAR
maintenance. This chapter will help you understand
your responsibilities to ensure that the OPTAR is
properly used, documented, and reported.
You should refer to the publications and manuals
discussed in this chapter for the current information and
procedures.
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