The Authorization Accounting Activity (AAA) is
the UIC of the activity which performs the accounting
for an operating budget/fund. In connection with
operating form OPTAR accounting, the AAA is the
UIC of the DFAS.
Transaction-type codes are identified by a
two-character code. This permits easy identification in
data processing systems of stores accounting, travel
advances, and other special interest category
transactions. The codes and an explanation of their use
are contained in NAVCOMPT Manual, Volume 2.
For the Operating Forces material or service
requisitions, the service designator code and unit
identification code (UIC) of the requisitioner will be
shown. In these cases the PAA is used as an extension
of the cost code. In some cases the UIC of an activity
assigned to perform formal stores or property
accounting is cited as the PAA. Unit identification
codes (UICs) are assigned by the Comptroller of the
Navy to ships, aircraft units, shore activities, divisions
of shore activities, bureaus and offices, contractors
plants, and in some instances to functions or other
specialized elements for identification.
UICs are prefixed by a service designator code. It is
of the service. The letters R, V, and N have been
established to identify naval requisitioning activities.
All UICs currently assigned are listed in
NAVCOMPT Manual, Volume 2. You should become
familiar with this reference because you will have many
occasions to use it. Assume, for example, you are
transferring stores to another ship. You must know the
unit identification code in order to show it on the
expenditure document so that the receiving ship will be
charged. Remember, it is the responsibility of the ship
or activity preparing the accounting papers to make sure
that the UIC is correct.
The cost code consists of 12 characters and may be
alphabetic, numeric, or both. This code provides
information to further classify transactions or in some
cases, aid in identifying a specific transaction. In most
cases the information to be used for this data element is
determined locally by the administrator of the funds in
conjunction with the accounting activity. NAVCOMPT
Manual, Volume 2, provides information on the
structure of cost codes based on the purpose for which
used. The cost code in figure 9-7 is the most common
code structure used by afloat units in requisitions for
material and services. The cost code consists of two
zeros followed by the four-digit Julian date, the
four-character serial number and the two-character fund
code. As you will be using fund codes almost daily, a
a Single-character code that identifies a service or element
further explanation is provided.
Figure 9-8.-Fund codes assigned to units of the Pafic Fleet.