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Expense  Limitation
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Storekeeper 1 & C - Manual for watching over inventory and other things needed in a store
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OPTAR-Funded Expenses
by one responsibility center for another center or another government department or a nonfederal requester.   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  (as prescribed  in  paragraph  4406  of  NAVSO P-3013-2) to make sure costs accumulate properly. When  the  actual  performance  of  the  work  is required of subordinate commands, reimbursable OPTARs  will  be  granted  under  paragraph  4200 of   NAVSO   P-3013-2. Expense  Elements Expense elements have been established by the Department  of  Defense  to  classify  expenses  for cost accounting and reporting purposes. For the Operating  Forces  the  expense  elements  have  been further   tailored   by   the   Navy   to   provide management  controls  and  alignment  to  funding patterns.   Besides   identifying   accounting classifications, the Navywide assigned fund codes further  identify  specific  Navy  expense  elements and, in many cases, special subdivisions of Navy expense  elements.  Navy  expense  elements  and special  subdivisions  are  used  by  the  Operating Forces  Fleet  Accounting  System  which  provides a  cross-reference  of  the  expense  elements  and special subdivisions to the Navywide fund codes. This  cross-reference  is  provided  in  table  XII  of appendix  II  in  the  NAVSO  P-3013-2. FLEET   COMMANDER/TYPE COMMANDER The  fleet  commanders  (FLTCOMs)  are  the major  claimants  of  budget  funds  received  from the  CNO.  These  funds  are  received  as  expense allocations. The  FLTCOMs  receive  their  expense  alloca- tions   in   separate   subheads.   Those   expense elements  and  major  categories  that  can  best  be administered   at   the   FLTCOM   level   are   also maintained there. The others are distributed to the   type   commanders   (TYCOMs)   under   the control  of  the  FLTCOM  in  the  form  of  expense limitations. The   TYCOMs’   expense   limitations   are handled in much the same way as the FLTCOM allocations.   The   TYCOM   maintains   admini- strative control of those expense elements that are best maintained at TYCOM level. The remaining funds are distributed to the fleet units, aircraft squadrons, or other units under the TYCOM, in the   form   of   OPTARs. Fleet Commander Centrally Controlled Programs Under  the  Department  of  Defense  Resource Management  Systems  concept,  resources  are administered at the command level where resource tradeoff  decisions  can  best  be  made.  Therefore, within  the  Operating  Forces,  resources  for  certain expense elements are retained by the FLTCOM or   TYCOM. Consequently,  cost  associated  with  these expense elements incurred by subordinate units are   not   chargeable   to   the   individual   unit’s OPTAR.   The   following   expense   elements   are currently  centrally  controlled  by  the  FLTCOM: .  Fuel  for  ships .  Ship  overhaul .  Ship restricted and technical availabilities .  Ship utilities .   Minor   construction   projects .  NATO  expenses  (Atlantic  Fleet  only) .  Public  affairs  (external) .  Real  property  maintenance Operating  force  units  will  be  authorized,  if applicable,   to   cite   the   FLTCOM’s   operating budget for these expense elements per directives issued  by  the  FLTCOMs. Type Commander Centrally Controlled Programs In  addition  to  the  FLTCOM’s  centrally controlled   expense   elements,   TYCOMs   retain control  of  funds  for  the  following: .   Military personnel services .   Temporary   additional   duty-travel   of personnel   (except   specifically   authorized   fleet aviation  OPTARs  and  OPTARs  of  the  mobile 3-4

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