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 $3,000 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 $100.00 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 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 $100 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 $3,000 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.

Funded Transfers

Funded transfers are those transfers or issues of end-use material between nonstock funded ships or units whose financial support is provided by different _{operating budgets.} The units under the same type commander, but classified under different Five-Year Defense Programs or a budget activity, are financed by different operating budgets. The A summary is used to report the transfer/issue of material that result in charges to the receiving activity's fund and credit to the transferring activity's operating budget. The A summary credits are applied to the operating budget level (e.g., type commander) only and not to the applicable ship or unit's mission support operating target.

Cost Transfers

Cost (statistical) transfers or issues of end-use material between nonstock funded ships or units generally occur when both the receiving and transferring activity is funded by the same operating budget. The B summary results in a cost adjustment between the unit identification codes of the activities. The B summary transactions have no effect on the operating target of the transferring or receiving activities.

Transfers to Other Ships or Afloat Units

Material transfers to other ships or units must be approved by the commanding officer. Each transaction is covered by an individually priced invoice. The transferring activity obtains a copy of the receipt document from the receiving activity. However, receipts are not required for material transferred by supply ships during underway replenishment. The original invoice will be held for summarization (discussed later in this chapter).

The categories of material involved in transfers are the DBOF (formerly Navy Stock Fund [NSF]) and the Navy Stock Account (NSA).