duty travel requirements of units assigned and of their
staff. This requires maintenance of auditable records
that will show the transaction costs incurred and the
balance of the operating budget. Also, it must include
the value of each operating budget granted. Each ship,
aviation squadron, or command is responsible for the
efficient and effective use of the OPTAR. Also, each
activity is responsible for accurate and timely
accounting and reporting of OPTAR. Prompt action
must be taken in research and validation of transactions
reported by the accounting office relative to the status
of each OPTAR held by the command.
REQUISITION/OPTAR LOG. Each ship,
aviation squadron, or command must establish this log
(NAVCOMPT Form 2155). The purpose of the log is to
record OPTAR grants. Also, it is used for recording the
value of transactions incurred as chargeable to the type
commanders operating budget. A separate requisition
log will be established for each OPTAR received. The
requisition/OPTAR log parallels and provides a check
on the official accounting records maintained in the
Defense Accounting Office (DAO). OPTAR grants will
be entered in the requisitioon/OPTAR log.
The value of chargeable requisitions (unfilled
orders) reduces the amount on the OPTAR grant. Record
all chargeable requisitions and purchase orders in the
log. Also record all nonchargeable requisitions in the
log. Nonchargeable requisitions do not affect the
OPTAR balance and do not require submission to DAO.
Requisitioning Appropriations Purchase Account
(APA) material is an example of nonchargeable
requisition. Additionally, differences reported by the
DAO on the Summary Filled Order/Expenditure
Difference Listing (SFOEDL) must be entered in the
log. See subparagraph 4108-6 of NAVSO P-3013-2 for
information about SFOEDL. In SFOEDL, the debit
differences will decrease and the credit differences will
increase the OPTAR balance. For automated OPTAR
holders, see paragraph 4104-7 of NAVSO P-3013-2 for
applicability of log and files. Refer to paragraph 4104
and 4105 of NAVSO P-3013-2 for posting and
maintaining requisition/OPTAR log and holding file
transactions.
HOLDING FILES. Establish tiles by fiscal year
for each OPTAR received. The purpose of the file is to
hold the appropriate accounting documents pending
transmittal to DAO. The following paragraphs list the
types of files and describe their contents.
File 1 is the unfilled order chargeable documents for
transmittal. This file contains the accounting copy
(green copy) of the DD Form 1348(6 pt). Also, it may
contain a copy of DD Form 1149, DD Form 282 (DOD
Printing Requisition), or Standard Form 44. Also
included are price adjustment documents that increase
the estimated chargeable costs. Do not place requisitions
for APA or nonchargeable material in holding file 1.
Transmit documents in this file to DAO for matching
with expenditure documents from the supplying or
paying activity.
File 2 is the unfilled order cancellation documents/
list for transmittal. This file contains documents that
decrease the estimated cost chargeables (credit
adjustments) of the OPTAR. These documents cancel or
adjust unfilled orders previously established through the
submission of holding file 1 documents. These
documents are as follows:
List of confirmed cancellations or copies of each
cancellation documents.
Advance downward price adjustments.
Copies or list of administrative cancellations of
above threshold untilled orders.
Optionally administrative cancellations of below
threshold-untilled orders.
All the documents in this file must have the unit and
extended price. Enter a transaction for each document
in the estimated cost chargeable section of the
requisition/OPTAR log. The transaction entry must be
for the period involved with an increase to the OPTAR
balance. Transmit documents in this file to the DAO.
Holding file 3 is no longer used because the
financial OPTAR holder listings or response sheets for
transactions being challenged are to be sent directly to
DAO as soon as they have been processed.
OPTAR DOCUMENT TRANSMITTAL
REPORT. To maintain currency of accounting
records, transmit proper transaction documents to DAO
on time. The transaction documents include unfilled
orders, cancellation documents, and processed listings.
OPTAR holders that use manual procedures must
submit a transmittal report to DAO on the 15th and last
day of each month for the current fiscal year OPTAR.
Transmittal reports must include documents in holding
files 1 and 2. OPTAR holders operating under
automated (SNAP II) procedures must submit the report
on the 15th and last day of each month for current fiscal
year OPTAR. Automated activities must submit the
mechanized unfilled order documents undercover of an
OPTAR Document Transmittal Letter (Report 26) to
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