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 commander’s 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 8-13