Operating Target (OPTAR)

Operating budget holders establish OPTARs as required to identify costs separately and to permit command and management to follow the same channels. OPTARs are not issued from other operating targets, but are issued direct from an operating budget by the operating budget holder down through one or more levels in the command structure. OPTARs are not designated with a distinguishing identification number. The combination of the applicable fiscal year, service designator (R for Pacific Fleet units and V for Atlantic Fleet units), UIC of the OPTAR holder, and the fund code applicable to the operating budget provides the complete accounting classification for a requisition. For example, the requisition number R0336550051004 and the fund code LC identify the following:

Appropriation:

Subhead:

Operating Budget

Operating Target

Expense Element Accounting Office:

1751804, Operation and Maintenance, Navy, Fiscal Year 1995 (fiscal year determined from Julian date 5005)

702E, FYDP budget activity 2-(General-Purpose Forces), Pacific Fleet COMNAVAIR-PAC'S expense limitation

57025 B, COMNAVAIRPAC's operating budget for ship operations

Supplies and Equipage OPTAR of UIC R03365, USS Enterprise (CVN-65)

Consumable material

Defense Accounting Office, San Diego

Reimbursable Orders

A reimbursable order is a request for work or services to be performed on a reimbursable basis by one responsibility center for another, or for another government department, or for a nonfederal activity. The receipt and acceptance of a reimbursable order for performance by a fleet responsibility center has the effect of automatically increasing the amount of the

operating budget. Each reimbursable order accepted requires special identification coding to guarantee the proper acummulation of costs. These special codes can be obtained from paragraph 4200 of NAVSO P-3013.

FUND ADMINISTRATION FOR OPERATING FORCES LEVEL

The operating forces discussed in this chapter are the ship and aviation operating forces. The ship operating forces include the active fleet ships, reserve training ships assigned to an active fleet, oceanographic units, amphibious construction battalions and units, staffs, and commands. The aviation operating forces include the squadrons, units, staffs, ships supporting aircraft (for aviation funds only), and fleet marine force aviation commands (for Navy funds only). These operating forces are assigned to the Defense Accounting Office of the Atlantic or Pacific fleet for accounting purposes.

RESPONSIBILITY

Each type commander (or equivalent) is responsible for the development of resource requirements, administration of available funds, and continuous analyses of the status of OPTARs issued, including the efficient and effective use of them. Corrective action is taken, where necessary, in the research and reconciliation of unfilled orders, unmatched expenditures, and expenses incurred.

The OPTAR holder is responsible for the efficient and effective use of OPTAR. The OPTAR holder is also responsible for accurate and timely accounting and reporting of funds. Prompt action must be taken in performing research and validation of transactions reported by the accounting office.