OPTAR RECORDS, LOGS, AND FILES

Refer to Financial Management of Resources, NAVSO P-3013, for detailed procedures in the preparation of OPTAR records, logs, and files.

Requisition/OPTAR Log

Each activity establishes a Requisition/OP-TAR Log, NAVCOMPT Form 2155, to record OPTAR grants and the value of transactions authorized to be incurred as chargeable to the TYCOM operating budget. A separate requisition/OPTAR log is established for each OPTAR received. Aviation Consolidated Allowance List (AVCAL) holders maintain an AVCAL Requisition/OPTAR Log, NAVCOMPT Form 2206, as an AVCAL account. The AVCAL OPTAR log is maintained by SUADPS-RT processing. When consolidated accounting is authorized, the command establishes a requisition/OPTAR log for each ship, aviation squadron, or unit concerned. The requisition/OPTAR log parallels and provides a check on the official accounting records maintained by the FAADC. OPTAR grants are entered on the log and reduced by the value of chargeable requisitions (unfilled orders). All chargeable requisitions and purchase orders must be recorded. All nonchargeable requisitions such as appropriation purchases account (APA) or free issue material are also entered; however, these documents have no effect on the OPTAR balance.

In addition, all differences (increases or decreases) reported by the FAADC on the SFO/EDL must be entered in the log and the OPTAR balance adjusted. A mechanized requisition/OPTAR log with data files maintained according to data processing approved by the TYCOM (and Office of the Comptroller of the Navy, if applicable) satisfies the requirements of the requisition/OP-TAR log.

OPTAR Holding Files

OPTAR holding files are established by fiscal year for each OPTAR received to hold the appropriate accounting documents and listings pending transmittal to the FAADC. The contents of the holding files are as follows:

File 1. Unfilled Order Chargeable Documents for Transmittal. This file contains the accounting copy DD Form 1348 green copy, DD Form 1348m, and DD Form 1149. Underway replenishment requisitions and all debit adjustment documents that increase the estimated cost chargeable based on an advance price change are also included. Requisitions for no-cost items are not placed in this file. All documents are priced, extended, and entered in the Estimated Cost Chargeable section of the requisition/OPTAR log for the period involved, with a decrease to the OP-TAR balance.

File 2. Unfilled Order Cancellation Documents/Lists for Transmittal. This file contains lists of confirmed cancellations or copies of individual cancellation documents, advance downward price adjustments, and copies or lists of administrative cancellations of above threshold unfilled orders that decrease the estimated cost chargeable (credit adjustments). All documents are priced, extended, and entered in the estimated cost chargeable section of the requisition/OPTAR log for the period involved, with a corresponding increase to the OPTAR balance.

OPTAR TRANSMITTALS AND REPORTS

The required transmittals and reports are the OPTAR Document Transmittal Report and the Budget/OPTAR Report. These reports may be produced manually or by the automated SUADPS-RT system.

OPTAR Document Transmittal Report, NAVCOMPT Form 2156

All unfilled orders, cancellation documents, processed FAADC listings (or detailed cards), and other transaction documents that affect the status of the OPTAR are transmitted to the FAADC on an accurate and timely basis to permit the up-todate maintenance of the official accounting records of the TYCOM or other operating budget holder,

Manual (nonautomated) OPTAR holders will remove the documents in holding files 1 and 2 and transmit them to the appropriate FAADC with the OPTAR Document Transmittal Report, NAVCOMPT Form 2156, on the 15th and last day of each month for current fiscal year OP-TARs. OPTAR holders operating under the automated SUADPS procedures will submit to the appropriate FAADC mechanized unfilled order (obligation) documents along with an OPTAR

Figure 2-9.-Frequency of transmittal of the Budget/ OPTAR Report, NAVCOMPT Form 2157.

the frequency of transmittal of the Budget/OP-TAR Report.

FAADC TRANSACTION LISTINGS

The designated fleet accounting offices (FAADCLANT and FAADCPAC), as the authorization accounting activities, perform the official accounting for OPTARs granted to ships, aviation squadrons, and other commands, as assigned. 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 OP-TAR holder for review and processing. Copies of the listings, annotated with the action taken, are returned by the OPTAR holder to the FAADC so the official accounting records can be correctly Document Transmittal Report, NAVCOMPT Form 2156, on the last day of each month for current fiscal year OPTARs. SUADPS OPTAR holders only submit detail unfilled order (obligation) documents for some of their transactions (for example, reimbursable OPTAR transactions, flight operations, and services). Refer to figure 2-8 for the frequency of submission of the OP-TAR document transmittal reports.