Quantcast Figure  3-4.—Flow  of  accounting  data.

Click Here to
Order this information in Print

Click Here to
Order this information on CD-ROM

Click Here to
Download this information in PDF Format

 

Click here to make tpub.com your Home Page

Page Title: Figure 3-4.—Flow of accounting data.
Back | Up | Next

Click here for a printable version

Google


Web
www.tpub.com

Home

   
Information Categories
.... Administration
Advancement
Aerographer
Automotive
Aviation
Combat
Construction
Diving
Draftsman
Engineering
Electronics
Food and Cooking
Math
Medical
Music
Nuclear Fundamentals
Photography
Religion
USMC
   
Products
  Educational CD-ROM's
Printed Manuals
Downloadable Books

   


 

Share on Google+Share on FacebookShare on LinkedInShare on TwitterShare on DiggShare on Stumble Upon
Back
OPTAR Accounting - 14241_62
Up
Storekeeper 1 & C - Manual for watching over inventory and other things needed in a store
Next
Citation of Fund Codes or Accounting Data on Requisitions
available   balance   of   the   operating   budget, including  the  amount  of  each  OPTAR  granted. Additionally,   budget   submissions   require   the reporting  of  expenses  incurred  by  expense  and other  designated  elements.  To  accomplish  these accounting   and   reporting   requirements,   each OPTAR  holder  should  submit  copies  of  charge- able requisitions (unfilled orders) as per paragraph 4106  of  the  NAVSO  P-3013-2  to  the  designated fleet   accounting   office   for   reconciliation   with corresponding  expenditures.  During  the  second monthly   reconciliation   process,   unmatched expenditure  documents  for  material  or  services below  a  dollar  threshold  established  by  the FLTCOM  will  be  automatically  recorded  (thres- hold   charged)   to   the   OPTAR   by   the   fleet accounting office as a difference. Above threshold unmatched  expenditures  for  this  same  process period will be recorded to the OPTAR in a similar manner.  Expenditures  applicable  to  reimbursable OPTARs are exceptions to the threshold concept and   require   reconciliation   with   corresponding unfilled orders in every case. Since the threshold charge  procedure  has  the  effect  of  reducing  the OPTAR  balances,  threshold  procedures  are  also applied to aged unfilled orders that allow for the reclamation  of  OPTAR  funds.  Therefore,  upon receipt  of  the  various  transaction  listings  from  the fleet   accounting   office,   the   OPTAR   holder   is required to validate and take specified action to make  sure  the  maximum  use  is  made  of  the OPTAR  funds  provided.  The  accuracy  and  the timeliness  of  OPTAR  recordkeeping  and  re- porting  determine  the  accuracy  and  the  time- liness   of   financial   management   information available  to  each  successive  level  of  command for  management  of  available  resources.  See  figure 3-4. Figure  3-4.—Flow  of  accounting  data. 3-9

Privacy Statement - Press Release - Copyright Information. - Contact Us - Support Integrated Publishing

Integrated Publishing, Inc.