second monthly reconciliation process, unmatched
expenditure documents for material or services
below the dollar threshold amount established by
the fleet commander will be automatically
threshold charged to the OPTAR by the FAADC
as a difference. Above threshold unmatched
expenditures will also be recorded to the OPTAR
in the same manner. However, if the expenditure
(debit or credit) is
||content||
,000 or greater, the transac-
tion will be held in suspense pending validation
by the FAADC. Expenditures applicable to
reimbursable OPTARS are exceptions to the
threshold concept and require reconciliation with
corresponding unfilled orders in every case. Since
the threshold charge procedure has the effect of
reducing the OPTAR balances, threshold pro-
cedures are also applied to aged unfilled orders,
which allow for administrative cancellation and
reclamation of OPTAR funds.
Therefore, upon receipt of the various transac-
tion listings from the FAADC, it is necessary
that the OPTAR holder initiate the required
validation and specified action to make sure
the maximum use is made of the OPTAR
funds provided. The accuracy and timeliness
of OPTAR record-keeping and reporting deter-
mine the accuracy and timeliness of financial
management information available to each suc-
cessive level of command for management of
available resources. Figure 2-7 shows the flow of
accounting data.
REQUISITION ACCOUNTING DATA
A fund code is cited on all requisitions to
identify the chargeable operating budget and
expense element. The accounting data is entered
on each purchase document and on all other
supply documents that require a complete field
of accounting data. Travel orders, work requests,
and project orders are not considered as supply
documents and should be prepared according to
paragraph 4403 of the NAVSO P-3013-2. Each
of the nine data fields of a complete line of
accounting requires a specific number of data
elements to complete its data field. When a data
field does not contain sufficient digits to com-
pletely fill the data field, zeros are entered
preceding the first significant digit to complete the
field. When a data field is not required, zeros are
entered to completely fill the data field. Country
codes are NOT considered as one of the nine data
fields of a complete line of accounting data and
blocks printed with the term country are to be left
blank. The disbursing office assigns the country
codes according to the NAVCOMPT Manual,
paragraphs 027002 and 046027.
Here is an example of a complete line of
accounting data (for material or services) with an
explanation of each element.
2-10
