Additionally, budget submission requirements provide
for reporting obligations by material categories, and
fund codes have been assigned to these categories.
DEFENSE FINANCE AND
The Defense Finance and Accounting System
(DFAS) performs the official accounting and reporting
for operating budgets granted for operation and
maintenance of ships and ship commands. Also for
administrative expenses of staff and headquarters
commands. Atlantic Fleet ships and commands report
obligation data to DFAS, Norfolk, and Pacific Fleet
ships and commands report to DFAS, San Diego. Each
DFAS maintains records of each ships obligations. As
requisitioned material is supplied and vouchers paid,
they match them with the expenditure documents
received from supply activities and disbursing offices.
The listings resulting from this matching process is
reported to the ship monthly. This enables the OPTAR
recordskeeper to make corrections to the appropriate
records and report any errors to the DFAS.
As has been previously stated, the commanding
officer is responsible for the effective and economical
use of OPTAR funds and for making sure the
obligational authority is not exceeded. The supply
officer is responsible for maintaining required records
and submitting status and transactions reports to the
commanding officer, type commander, and DFAS. In
discharging this responsibility, the supply officer relies
on the OPTAR recordskeeper to maintain the
Requisition/ OPTAR Log (NAVCOMPT Form 2155),
prepare reports, and informs the supply officer of any
You, as the OPTAR
recordskeeper, must assume a degree of responsibility
for the proper use of funds. This is because you will be
posting all transactions to accounting records and can
review them for accurate fund codes and completeness.
Fund codes are established by the Comptroller of
the Navy and assigned to the various type commanders.
Of the fund codes assigned, the type commanders
designate those that may be cited by afloat units. The
OPTAR grant may be allocated to these fund codes.
Since fund codes are the primary source of accounting
data, it is essential that they be assigned correctly. If the
stock record cards have been annotated to indicate
equipage, repair parts, and consumables the stock
records Storekeeper will be able to verify fund codes
during the process of posting the NAVSUP Form
1250-1. This occurs before they are passed to you for
posting to the accounting records. All fund codes
currently assigned are listed in NAVSO P-3013-2.
Each ship and command must establish a
Requisition/OPTAR Log, NAVCOMPT Form 2155, in
which all documents are recorded. The log is the
principal shipboard financial control device. The
Storekeeper who maintains it and its supporting files is
known as the OPTAR recordskeeper. Most of the
columns in the OPTAR Log are self-explanatory.
However, the following general rules should be
All entries should be legible, and in ink.
The ships name and hull number should be
written in the space provided in the upper
right-hand comer of each page.
Each page should be numbered in sequence.
The fiscal year should be entered on each page
(fiscal year OPTAR granted).
As the OPTAR recordskeeper, you have the
responsibility of maintaining the OPTAR logs for your
ship. For the first 6 months of any fiscal year, you must
maintain two separate logs at the same time. One is for
the current year and the other for the immediate
preceding year. After Match, the DAO will take over
OPTAR accounting and reporting for the remainder of
the 36-monthlife cycle of the appropriation. Details for
accounting and reporting procedures for the current and
subsequent years for O&MN funds are promulgated in
Financial Management of Resources (Operating
Forces}, NAVSO P-3013-2 and Afloat OPTAR
Recordskeepers Guide, NAVSO P-3073.
The OPTAR amount established by the type
commander must be entered on the Requisition/OPTAR
Log. This amount is then reduced by the value of each
Not all transactions are
chargeable to the OPTAR. Requisitions citing
nonchargeable fund codes are recorded in the log for the
purpose of maintaining requisition number control,
although they will not have an effect on the OPTAR
balance. Some nonchargeable requisitions may have to
be completed as chargeable at a later date. Various