AFLOAT ACCOUNTING AND REPORTING
We have previously discussed the accounting
classifications used in appropriation and cost
accounting in the Navy. You will assign those
classifications to various documents. The accounting is
actually performed by the Defense Finance and
Accounting System (DFAS). These centers are located
at Norfolk, Virginia (for Atlantic Fleet ships and
commands), and San Diego, California (for Pacific
Fleet ships and commands). Located within each DFAS
is an office that has primary responsibility for fleet
It is called the Defense
Accounting Office (DAO). As a general rule, you will
be involved only m OPTAR accounting.
This chapter discusses the role of fleet
commanders, type commanders, and commanding
officers of active fleet ships in the administration of and
accounting for supplies and equipage funds assigned to
forces afloat. It also covers the OPTAR recordkeepers
actions. These actions include:
recording requisitions and receipts,
processing cancellations and advance
preparing OPTAR document transmittals and
OPTAR reports, and
processing the various transaction listings
aboard nonautomated ships.
Detailed instructions are contained in Financial
Management of Resources, (Operating Forces)
NAVSO P-3013, and Afloat OPTAR Recordkeepers
Guide, NAVSO P-3073.
HOW THE FLEET IS FUNDED
It is the policy of SECNAV that the accounting
effort performed by Navy Operating Forces be kept to
an absolute minimum. The responsibility for formal
mounting is placed ashore.
To understand the duties and functions of
Storekeepers in afloat accounting and reporting, you
must know how the fleet commander, type commander,
and commanding officers of ships administer and
account for supplies and equipage funds assigned to
forces afloat. Under current procedures, OPTAR
accounting includes only supplies and equipage funds.
Funds are allocated under the appropriation for
operation and maintenance, Navy, to each fleet
commander for financing supplies and equipage
requirements and tender availability.
Fleet commanders are responsible for
administering and accounting for funds allocated to
them. Also they must maintain official accounting
records and submit reports as required. They issue
expense limitation operating budgets to type
commanders. These include funds to finance supplies
and equipage requirements and tender availabilities of
all ships and flags under the type commanders
command. Type commanders issue responsibility
center operating budgets to themselves (from expense
limitations) to cover operating costs of the ships, units,
and staffs for which they are responsible.
Each type commander is responsible for the
administration of his responsibility center operating
budget and the financial management of all ships and
staffs under the type commanders command. This
responsibility includes financial planning, analysis of
operating budget, unfilled orders and expenditures,
expenses, and performance reporting.
Ships and commands under a type commanders
control are authorized by the type commander to cite
his operating budget for materials and for certain
services. This authorized obligation is referred to as an
operating target or OPTAR.
Commanding officers are responsible for the
effective use of OPTAR funds Statute requires that
each transactoin affecting the available balance of an
operating budget must be recorded on official records.
It is, necessary for the Storekeeper to maintain
shipboard records that show the value of chargeable
requisitions incurred and to report them to the DFAS.