OPTAR GRANT.- When received, the OPTAR grants, advances, augmentations, or withdrawals must be posted in the Increase or Decrease and Balance column of NAVCOMPT Form 2155. The type of authority (for example, grant) and the method and date of transmittal (message or letter) should be referenced in the Description column.

CHARGEABLE UNFILLED ORDER TRANSACTIONS.- Upon preparation of document(s) for material or services that are chargeable to the OPTAR held by the command, the information must be entered in NAVCOMPT Form 2155. For mechanized activities, these transactions are recorded automatically by the computer. For manual activities, use the following procedures:

1. Detach a legible copy of the requisition (green copy of DD Form 1348 [6-pt], when used).

2. Compute and insert on the detached copy the total estimated price in the remarks block U of the DD Form 1348 [6-pt].

Note: The mechanized documents received from replenishment ships during underway replenishment will contain the extended price on each document. The OPTAR holders do not have to insert any additional data.

3. Record the unfilled order to the NAVCOMPT Form 2155. Enter the estimated cost to the fund code column of the Estimated Cost Chargeable section corresponding to the fund code cited. The information on the listing received from the replenishment ship is used for recording in this section. A one-line entry may be made from the totals provided on the listing. Discrepancies, if any, must be resolved according to the procedures set forth in NAVSUP P-485.

4. Place the unfilled order in holding file 1 pending the next submission of the OPTAR transmittal report to DAO. All mechanized documents received from the

replenishment ship (except those indicated as not carried [NC] or not in stock [NIS]) must also be placed in holding file 1.

NONCHARGEABLE TRANSACTIONS.-

These are transactions that do not affect the OPTAR balance and a copy of the document is not filed in holding file 1 nor transmitted to the DAO. Some examples of nonchargeable transactions are as follows l Requisitions for initial outfitting material . Appropriations purchase account (APA)

material l Intra-type commander transfers

The transactions described above can be entered and annotated as nonchargeable in NAVCOMPT Form 2155.

UNFILLED ORDER CANCELLATION TRANSACTIONS.- When a confirmed cancellation is received from a supply activity, perform the following actions (applies to transactions above threshold):

1. On the original unfilled order entry line of the NAVCOMPT Form 2155, annotate CANC in the Date Material Received column. In the Remarks column, write CANC and the Julian date of the annotation.

2. On the next available line of the NAVCOMPT Form 2155, enter credit (negative) amount in the Estimated Cost Chargeable column corresponding to the fund code column used for the original unfilled order. Annotate in the Description and in the Remarks column with CANC and the complete document number of the requisition canceled.

3. Increase the OPTAR Balance column by the amount of the cancellation. Unless otherwise changed, the amount of the credit is the same as the original unfilled order recorded in NAVCOMPT Form 2155.

4. Prepare a list of canceled documents. The list should have the document number, quantity canceled, unit of issue, fund code, canceled value, and whether it is a partial or total cancellation. Ensure that the document number and the fund is the same as the original unfilled order.

5. File the cancellation list in file 2 for submission to DAO with the next OPTAR Document Transmittal Report, This action will financially cancel the unfilled order held at the DAO. Ensure that holding file 2 is separated by each particular fiscal year (current year, prior year 1, prior year 2).

ADJUSTMENT TRANSACTIONS.- There will be conditions when an adjustment to the obligated dollar value must be made to NAVCOMPT Form 2155 and the official accounting records at DAO. Adjustments are performed for price adjustments, change of cognizance symbols (from APA to NSA or vice versa), or amendments to continuing services. Refer to NAVSO P-3013 for detailed procedures in processing adjustment transactions.

BALANCING THE REQUISITION/OPTAR LOG.- The requisition/OPTAR log must be balanced on the 15th and last day of each month. This is accomplished concurrently with the preparation of the OPTAR Document Transmittal Report (NAVCOMPT 2156). Balancing is done by adding the individual columns and using the total to verify the accuracy of the requisition/OPTAR log. The following process is used in balancing the log:

1. Get the cumulative total of the OPTAR increase or decrease column.

2. Get the cumulative total of each fund code column of the estimated cost chargeable section.

3. Get the net cumulative total of the difference section.

4. Check the accuracy of the log requisition/ OPtAR log and running total of the balance column as follows:

a. Note the total of increase or decrease column.

b. Compute the net total of each column of the estimated cost chargeable section.

c. Subtract the result of net total of each column of the estimated chargeable section (4b above) nom the total of increase or decrease column (4a above).

d. Compute a net total of the difference section. If the cumulative difference is a credit (minus value), add the results to the result in item 4c above. However, if the cumulative total is a debit (plus value), subtract the results from the results of item 4c above. The result of any of the above computations should equal the balance column total of the Requisition/OPTAR log.

When using the above formula, remember that credit differences correct overestimates of the unfilled orders and debit differences correct under estimates of unfilled orders. The recording of the differences will

adjust the value of the unfilled orders to agree with the expenditures.

After the accuracy of the requisition/OPTAR log has been verified, the balance column total represents the current available balance of the OPTAR.

RULING THE REQUISITION/OPTAR LoG.- After balancing and verifying, the requisition/OPTAR log must be ruled. The totals of each columns will be used as the opening balance for the next transactions. At the end of each month, the requisition/OPTAR log must also be ruled. The remainder of the page (at the end of the month) will be left blank and the totals are carried forward to the next page. The ruled and balanced requisition/OPTAR log totals are the basis for the preparation of the Budget/OPTAR report (NAVCOMPT Form 2157).