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Authorized Accounting Activity
Figure 9-6.-Examples of various fund symbols. ACCOUNTING FOR APPROPRIATIONS 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 these  expenditures. 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 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 CONTROL NUMBER) 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. SUBALLOTMENT/OPERATION BUDGET SUFFIX When  a  budget  holder  has  two  or  more  operating budgets,  then  a  suffix  is  used  to  identify  the  different operating   budgets. 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 ship’s  propulsion  fuel. Figure 9-7.-Format of  accounting data.. 9-7

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