canceled. Once an unfilled order is listed in the AUOL, 3 months will pass before it will be listed again (if still unmatched). When the material or services have been received, this indicates that either the DAO has not received the expenditure document, a number has been transposed thereby prohibiting a match and has been directly threshold charged, or the issuing activity has failed to forward an expenditure document. For SUADPS-RT activities, the same principles and procedures used by manual OPTAR holders apply with some exceptions. For supplies and equipage (S&E) and aviation fleet maintenance (AFM) OPTARs, only cognizance symbol 99 will appear on the AUOL. For flight operations FLTOPs) OPTARS, the aviation fuel obligations will not appear because they are not recorded in detail at the DAO. All other obligations will appear on the AUOL in detail for OPTAR holders operating under one of the various versions of SUADPS. Refer to NAVSO P-3013-2, paragraph 4108-3, for detailed procedures of processing the AUOL. Summary Filled Order/Expenditure Difference Listing (SFOEDL) The SFOEDL is forwarded monthly by the DAO to OPTAR holders for whom they perform OPTAR accounting. The listing is distributed for the 1st through 24th report months and then quarterly thereafter through the 33rd report month. Each SFOEDL contains the result of monthly reconciliations performed by the DAO since the last SFOEDL. The transactions are listed by document number sequence for each OPTAR on both monthly and quarterly transmittals of this report. The listing is a report of all filled orders with a difference of 0 or more. The OPTAR holders must accept and post to the requisition/OPTAR log all differences shown on the SFOEDL. After posting the differences, the OPTAR holder reviews the listing and annotates transactions considered invalid with an appropriate rejection code. Rejection codes are listed in the NAVSO P-3013, paragraph 4108. The valid rejections are reversed with a correction transaction by the DAO and will appear on the later SFOEDL. Differences of ,000 or more are researched by the DAO before being included to the SFOEDL and therefore should normally be valid differences. The OPTAR holders should carefully investigate before assigning rejection codes to these differences. Refer to paragraph 4108-6 of NAVSO P-3013-2 for detailed procedures in processing the SFOEDL. Unmatched Expenditure Listing Only the ships and aviation operating force units that have a reimbursable OPTAR will receive this listing. The unmatched expenditure listing itemizes expenditure documents received by DAO that have not matched with an unfilled order. The unmatched expenditure listing is forwarded quarterly, when applicable, by the DAO to the individual OPTAR holders. Each item on the list is reviewed in conjunction with the AUOL and the requisition/OPTAR log for validity. Detailed procedures for processing unmatched expenditure listings are described in NAVSO P-3013-2, paragraph 4108-4. COST ACCOUNTING The purpose of accounting material expenditures is to provide for fund adjustment between appropriations, subheads, or operating budgets where applicable. It also provides for cost (statistical) adjustment between unit identification codes for expense accumulation and reporting. Transactions by SAC 207 activities will not involve the use of summaries, except for A and B summaries for Repair of Other Vessels (ROV). This is because transfers from these activities are treated as stock fund issues. Sales of Material and Services The sales of material or services to foreign governments or private parties are normally handled as cash sales. When approved by the commanding officer, material may be transferred to government departments with an approved requisition. These government departments include the Army, Air Force, vessels of Maritime Administration, and other government departments. The requisition must cite the appropriation of the department that will pay the cost and the fiscal office that will perform the reimbursement. Sales to merchant vessels in distress maybe made when naval supplies can be spared. This transaction requires a written approval by the commanding officer of the selling ship. Refer to paragraph 6103-2 of NAVSO P-3013-2 for additional information on sales to merchant vessels. 6-21