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Storekeeper 3 & 2 - Manual for watching over inventory and other things needed in a store
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OPTAR Accounting - 14242_154
CHAPTER 10 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 OPTAR    accounting. 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  recordkeeper’s actions. These action’s include: recording  requisitions  and  receipts, processing   cancellations   and   advance adjustments, 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   Recordkeeper’s 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. FLEET COMMANDERS 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   commander’s 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. TYPE  COMMANDERS 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  commander’s  command.  This responsibility  includes  financial  planning,  analysis  of operating budget, unfilled orders and expenditures, expenses,  and  performance  reporting. Ships and commands under a type commander’s 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 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. 10-1

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