The NAVCOMPT Form 2157 report is divided in 3 parts. Manual OPTAR holders are not required to use part I of the form. Parts II and III data must be filled out and submitted to DAO and the type commander. Refer to NAVSO P-3013 for detailed instructions in preparing the NAVCOMPT Form 2157. BALANCING THE BOR.— After completing the report, balance the BOR by subtracting the total amount (block 24, part II of BOR) from the OPTAR grant (FYTD) amount (remarks block of the BOR). The result should equal the balance column total of the requisition/OPTAR log. BOR UNDER SUADPS-RT.— The SUADPS-RT system is capable of preparing the BOR automatically when the monthly financial report is processed. Some versions of SUADPS are not currently able to separate end-use obligation from the DBOF (NSA) stores returns when an early cut-off date is required for the submission of the returns. Accordingly, some SUADPS activities are not able to separate reporting of end-use obligations (preparation of BOR separate from DBOF returns). The NAVSO P-3013-2 describes the reporting methods and procedures that should be used in each situation. TRANSACTION LISTINGS FROM DAO The designated DAOs, as the authorization accounting activities, perform the official accounting for OPTARs granted to ships, aviation squadrons, and other commands. One part of the accounting process performed for each OPTAR holder is the matching of unfilled order documents transmitted by OPTAR holders with the corresponding expenditure documents received from supply activities. The reconciliation process results in the production of listings that provide a report of transactions affecting the OPTAR holder’s funds. Some of these listings are submitted to the OPTAR holder for review and processing. Copies of the listings, annotated with the action taken, are returned by the OPTAR holder to the DAO so that the official accounting records can be correctly maintained. These transaction listings are as follows: . Aged unfilled order listing (AUOL) l Unmatched expenditure listing (this listing is not received by ships or aviation operating force units unless a reimbursable OPTAR has been received) . Summary filled order/expenditure difference listing (SFOEDL) The above listings, as applicable, are submitted to the OPTAR holder for review immediately upon receipt. The copies of the listing, annotated with the action taken, or the response sheet are returned to the DAO. The annotated listing or response sheet should be sent separately from the OPTAR/document transmittal report (NAVCOMPT Form 2156). The detail filled order/expenditure listing is for backup purposes only and is retained by the DAO. Threshold Concept In the past, great time and effort have been expended by the OPTAR holders and accounting offices in performing financial transactions. The sheer volume of transactions and disproportionate amount of effort required to review and process the relatively small dollar value transactions resulted in delays and backlogs. Therefore, threshold concept was established to save time and effort. The major features of the threshold concept are as follows: 1. Expenditures that do not match an unfilled order document in file at the DAO in 2 months of unsuccessful attempts will be threshold charged. The dollar value is calculated to make the unfilled order and the expenditure values match. If the expenditure is ,000 or greater, the transaction is printed on the Excessive Difference Listing. The prices in this listing are verified by the accounting system. If the transaction price is correct, the transaction will be included in the SFOEDL the following month. 2. Matched and unmatched expenditures for transactions with a value of 0.00 or less will not be sent to the OPTAR holders for review. The adjustment dollar amount will be threshold charged by the DAO against the OPTAR. 3. The OPTAR holders are authorized to administratively cancel unfilled orders when the material has been received 60 days before the date of the AUOL. This permits recoupment of OPTAR funds on assumption that either the expenditure has been threshold charged or no expenditure will be received. Aged Unfilled Order Listing (AUOL) The AUOL is distributed monthly for the 4th month through the 15th month of the reporting period. It is distributed six times quarterly from 18th through the 33rd report month. The AUOL lists unfilled orders that are 3 or more months old but have not been matched with related expenditure documents and have not been 6-20