Figure 9-6.-Examples of various fund symbols.
The receipt and expenditure of a matter of
public record that must be
accounted for and when necessary
justified. This is accomplished by the accounting
classification system. The purpose of the system
is to classify expenditures as to their type or
purpose, and to designate the activity responsible
for recording and maintaining official records of
An explanation of elements that make up the
accounting classification system (commonly referred to
as line of accounting) is given in the following
paragraphs. Study the discussion of the system very
carefully. It will be your responsibility to use the proper
classification on procurement and expenditure
documents that you prepare. See figure 9-7. We have
previously discussed the appropriation and subhead we
will begin with the next element in the line of
accounting, the object class.
Object class codes are three characters long, and are
used only in OPTAR transactions which affect the
international balance of payments. These codes are
contained in NAVCOMPT Manual, Volume 2.
OPERATING BUDGET (BUREAU
The CNO has fiscal responsibility for the
appropriation 1751804 for operation and maintenance
of Navy forces. In discussing appropriations, you saw
how they may be apportioned. The responsibility for
administrating the appropriation is shown by subhead.
However, it is not possible for one office to efficiently
control all charges to this appropriation. It is allocated
to subordinate commands to administer.
For example, one of these commands is
CINCPACFLT. It is still impractical for the one office
to administer the appropriation to the hundreds of ships
under command. Portions of the appropriation then, are
granted to PACFLT TYCOMS (e.g., COMNAVSURF-
PAC, COMNAVAIRPAC, etc.) in the form of operating
budgets. Operating budgets are identified by an
operating budget number which is always the unit
identification code (UIC) of the activity receiving the
operating budget grant. For example, the operating
budget number for a grant to COMNAVSURFPAC
would be 53824.
When a budget holder has two or more operating
budgets, then a suffix is used to identify the different
For example, CINCPACFLT
receives two operating budgets. One for ship repair, the
other for fuel. Both under operating budget number
00070 and subhead 702A. To identify the separate
grants, CINCPACFLT assigns operating budget suffix
code R to identify charges for ship overhaul and
operating budget suffix code F to identify charges for
ships propulsion fuel.
Figure 9-7.-Format of accounting data..