Commander in Chief, U.S.
operating form OPTAR accounting, the AAA is the
UIC of the DFAS.
Program 2, General Purpose
Commander, Naval Air Force,
Transaction-type codes are identified by a
U.S. Atlantic Fleet
two-character code. This permits easy identification in
data processing systems of stores accounting, travel
Figure 8-3.--Expense Limitation Subhead Symbol.
a d va n c e s , a n d o t h e r s p e c i a l i n t e r e s t c a t eg o r y
transactions. The codes and an explanation of their use
are contained in NAVCOMPT Manual, Volume 2.
Operating Budget (Bureau Control Number)
Property Accounting Activity (PAA)
The C N O h a s fi s c a l r e s p o n s i b i l i t y f o r t h e
appropriation 1751804 for operation and maintenance
For the Operating Forces material or service
of Navy forces. In discussing appropriations, you saw
requisitions, the service designator code and unit
how they might be apportioned. The responsibility for
identification code (UIC) of the requisitioner will be
administrating the appropriation is shown by subhead.
shown. In these cases the PAA is used as an extension
However, it is not possible for one office to efficiently
of the cost code. In some cases the UIC of an activity
control all charges to this appropriation. It is allocated
assigned to perform formal "stores" or "property"
to subordinate commands to administer.
accounting is cited as the PAA. Unit identification
codes (UICs) are assigned by the Comptroller of the
For example, one of these commands is
Navy to ships, aircraft units, shore activities, divisions
CINCPACFLT. It is still impractical for the one office
of shore activities, bureaus and offices, contractors'
to administer the appropriation to the hundreds of ships
plants, and in some instances to functions or other
under command. Portions of the appropriation then,
specialized elements for identification.
a r e g r a n t e d t o PA C F LT T Y C O M S ( e . g . ,
COMNAVSURFPAC, COMNAVAIRPAC, etc.) in the
UICs are prefixed by a service designator code. It
is a single-character code that identifies a service or
form of operating budgets. An operating budget
element of the service. The letters R, V, and N have
number identifies operating budgets, which is always
been established to identify naval requisitioning
the unit identification code (UIC) of the activity
receiving the operating budget grant. For example, the
operating budget number for a grant to
All UICs currently assigned are listed in
COMNAVSURFPAC would be 53824.
NAVCOMPT Manual, Volume 2. You should become
familiar with this reference because you will have
Suballotment/Operation Budget suffix
many occasions to use it. Assume, for example, you are
transferring stores to another ship. You must know the
When a budget holder has two or more operating
unit identification code to show it on the expenditure
budgets, then a suffix is used to identify the different
document so that the receiving ship will be charged.
operating budgets. For example, CINCPACFLT
Remember, it is the responsibility of the ship or activity
receives two operating budgets. One for ship repair, the
preparing the accounting papers to make sure that the
other for fuel. Both under operating budget number
UIC is correct.
00070 and subhead 702A. To identify the separate
grants, CINCPACFLT assigns operating budget suffix
code R to identify charges for ship overhaul and
The cost code consists of 12 characters and may be
operating budget suffix code F to identify charges for
alphabetic, numeric, or both. This code provides
ship's propulsion fuel.
information to further classify transactions or in some
cases, aid in identifying a specific transaction. In most
Authorization Accounting Activity
cases the information to be used for this data element is
The Authorization Accounting Activity (AAA) is
determined locally by the administrator of the funds in
the UIC of the activity that performs the accounting for
conjunction with the accounting activity. NAVCOMPT
Manual, Volume 2, provides information on the
a n o p e r a t i n g bu d g e t / f u n d . I n c o n n e c t i o n w i t h