Five Year Defense Program of the tender, repair
ship, or equivalent command.
Type commander centrally procured material
distributed to individual ships and units.
AND COST TRANSFERS
Aviation material and cost transfer summaries are
designated as the C and D Summaries. Only the C
Summary has general shipboard applications. The
original C Summary is submitted to the servicing DFAS
with copies of the transfer documents.
The C Summary
The C Summary is used to effect adjustments
between appropriations, subheads, and operating
budgets, or between operating budgets within an
appropriation and subhead. Generally, transactions
reportable on the C Summary are issues and transfers
of chargeable-type aviation material to ships use.
PREPARATION OF SUMMARIES
Summaries are prepared by the transferring activity.
The heading of the Summary of Material
Receipts/Expenditures (NAVCOMPT Form 176)
shows the submitting activity, accounting period
covered, and the type of summary. Columnar entries
are illustrated in figure 10-42.
EFFECT OF TRANSFERS ON
When you receive material from other ships, you
must determine whether the requisition will result in a
charge to your ships OPTAR.
Transfers of material between ships under the same
TYCOM and Five Year Defense Program/Budget
Activity do not reduce the OPTAR balance since this
material has already been charged to the TYCOM
operating budget at the time it was issued to the
OPTAR adjustments may be
authorized in these cases by the TYCOM, and if so, the
procedures are contained in TYCOM instructions.
Transfers of material between ships under different
TYCOMs or a different Five Year Defense
Program/Budget Activity do result in a decrease in the
OPTAR balance of the receiving ship. The A Summary
serves to transfer the charge from the transferring ships
TYCOM to the receiving ships TYCOM. The transfer
does not result in an OPTAR increase for the
transferring ship unless such an increase is specifically
authorized by the TYCOM.
The accounting data creditable is entered below the
chargeable data under column headings.