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Figure 10-29.óMessage OPTAR Report (paragraph 2).
Storekeeper 3 & 2 - Manual for watching over inventory and other things needed in a store
Figure 10-30. Summary Filled Order/Expenditure Listing.
the ship’s communications center sends a copy of the actual  message  to  the  supply  office,  the  OPTAR recordskeeper should compare it with the draft, item for item,  to  make  sure  that  the  message  was  transmitted exactly as drafted. If there is any mistake, the OPTAR recordskeeper should bring it to the attention of the supply   officer   immediately. The   OPTAR recordskeeper’s final step is to file a correct copy of the message  with  the  retained  copy  or  copies  of  the Budget/OPTAR  Report  (NAVCOMPT  Form  2157). DEFENSE  ACCOUNTING  OFFICE LISTINGS The DAO serves as a clearinghouse in the flow of funds  and  accounting  data  between  ships  and  supplying activities. It  matches  the  supplying  activities’ expenditure  documents  to  the  ships’  chargeable  unfilled orders. This matching process serves three purposes: it validates the expenditures that have been made to the supplying  activities  on  the  ship’s  behalf,  it  makes reconciliation  of  the  DAOs  and  ship’s  accounting records  possible,  and  it  calculates  “differences”  or adjustments. For example, when the estimated price differs  from  the  actual  expenditure  cost.  Refer  to NAVSO P-3073 for detailed procedures used by the DAO in processing unmatched expenditure documents. THRESHOLD  CONCEPT To  reduce  the  time  and  effort  spent  by  OPTAR holders and the DAO in verifying transaction listing data,  threshold  procedures  have  been  established. When a threshold category expenditure document does not match a corresponding unfilled order document, and the expenditure is below an established “threshold” dollar  value,  the  DAO  is  authorized  to  lodge  the  charge against  the  OPTAR  holder  without  a  match.  Such “threshold  charged”  expenditures  are  reported  to  the OPTAR holder as part of the “differences” by the DAO on  the  SFOEDL. FILLED  ORDER/EXPENDITURE DIFFERENCES Introduction    to    the    Summary    Filled Order/Expenditure  Listing:  From  October  through March,   shipboard   OPTAR   holders   receive   two Summary  Filled  Order/Expenditure  Listings  one  for  the current fiscal year’s OPTAR and one for the last fiscal year’s  OPTAR.  However,  for  the  April  through September report months, only one Summary Filled Order/ Expenditure Listing will be received for the “current”  fiscal  year’s  OPTAR. The  Expense  Limitation  and  Operating  Budget numbers  identify  the  OPTAR  grantor.  Interpretation  of these numbers can be found in the NAVSO P-3013. In figure  10-30,  the  OPTAR  grantor  is  OB  57017 (COMNAVSURFPAC).  The  OPTAR  holder  number  is simply  the  ship’s  unit  identification  code.  In  figure 10-30, the OPTAR holder is USS  Duarte, a Pacific Fleet destroyer. Refer to NAVSO P-3073, for the description of  each  column  m  figure  10-30. Posting difference totals to the OPTAR Log: When an  SFOEDL  is  received,  the  OPTAR  recordskeeper  first posts the net difference totals shown at the end of the listing  to  the  OPTAR  Log.  These  amounts  must  be posted to the OPTAR Log exactly as they are carried on the listing, no shipboard-adjustment of these figures is allowed. Note that the difference amounts in figure 10-31 are set apart according to these “Difference” columns  in  the  OPTAR  Log.  Also  note  that  one  of  the difference amounts is annotated “CR” this means that this  amount  is  to  increase  the  OPTAR  balance  rather than  reduce  it  (the  OPTAR  recordskeeper  circles  this amount or writes it in red ink when entering it in the OPTAR Log). Figure 10-31 shows how the difference totals are posted to the OPTAR Log. Normally   the   OPTAR   recordskeeper   is   not concerned with the other totals shown at the end of the listing. An explanation of these totals can be found in NAVSOP-3013. Investigating  an  itemized  transaction,  (see  figure 10-32):  If  the  monetary  difference  between  a  filled order  (an  unfilled  order  that  matched  an  expenditure document)  and  its  expenditure  document  counterpart  is over $100, the transaction is itemized on the SFOEDL. Expenditure  documents  over  the  “threshold  for  which the DAO has not been able to find a corresponding unfilled order in two monthly attempts are also shown on this listing with a difference equal to the entire expenditure  amount.  The  purpose  is  to  provide  the  ship an opportunity to examine these transactions in light of information held aboard ship but not at the DAO. If shipboard investigation proves the differences to be correct, the OPTAR recordskeeper need not take further action. If   the   differences   are   incorrect,   the recordskeeper annotations the listing as described in the NAVSOP-3073. The transitions itemized onthis listing fall into the following   categories: 1.  DIFFERENCES—a  pricing  difference 10-28

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