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Fleet Accounting And Disbursing Centers Transaction Listings
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Aged Unfilled Order Listing (Monthly for the 4th through 15th Month and Quarterly Thereafter)
or   required,   will   be   returned   by   the   OPTAR holder  to  the  fleet  accounting  office  so  that  the official   accounting   records   can   be   correctly maintained.   These   transaction   listings   and respective  frequencies  include  the  following: .  Aged  Unfilled  Order  Listing  (monthly  for the  4th  through  the  15th  month  and  quarterly thereafter) .  Unmatched  Expenditure  Listing  (quar- terly) .   Summary   Filled   Order/Expenditure/ Difference  Listing  (monthly) .   Detail   Filled   Order/Expenditure   Listing (monthly) These listings, as applicable, will be submitted to the   OPTAR   holder   and   should   be   reviewed immediately   upon   receipt.   Validation   or correction  action  should  be  taken  and  returned under   cover   of   the   next   OPTAR   Document Transmittal Report, NAVCOMPT Form 2156, to the  fleet  accounting  office.  (NOTE:  Except  for reimbursable OPTAR temporary additional duty transactions   and   certain   fleet   command   level funds,  these  listings  are  submitted  each  month  for a  3-year  period  based  on  fiscal  year  appro- priations.)  Listings  applicable  to  reimbursable OPTARs  and  other  excepted  funds  or  transactions are  submitted  for  the  3-year  life  cycle  of  the appropriation. The  Detail  Filled  Order/Expenditure  Listing is used for backup purposes only and is retained by  the  fleet  accounting  office.  The  Unmatched Expenditure Listing is applicable only to certain OPTARs and transactions. Refer to figure 3-6 to see the distribution cycle for all transaction listings discussed in this section. Threshold Concept Much  time  and  effort  are  expended  by  the OPTAR  holders  and  the  fleet  accounting  offices in  researching  and  verifying  or  correcting  all transactions  appearing  in  the  various  transaction listings.  Due  to  sheer  volume  of  transactions, significant  processing  delays  by  both  parties  have in  the  past  resulted  in  unworkable  backlogs  of corrections   to   the   official   accounting   records. Consequently,  threshold  procedures  have  been established to prevent undue time and effort being spent on small dollar transactions for operation and   maintenance   material   and   services.   The threshold concept does not apply to reimbursable OPTARs.  The  level  (dollar  value)  at  which  the threshold is established is a management choice of  the  FLTCOMs.  Currently,  the  threshold  is  $100 per  order.  Under  this  procedure  when  a  “below threshold” category expenditure document ($100 or  less)  does  not  match  with  a  corresponding unfilled   order   document   during   the   second monthly   reconciliation   process,   the   fleet accounting   office   is   authorized   to   charge   the OPTAR   holder   without   achieving   a   match. Expenditure   documents   “above   threshold” (greater  than  $100)  are  charged  to  the  OPTAR under  similar  procedures  if  they  remain Figure 3-6.—Fleet accounting activity submission cycle. 3-12

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