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4-16. The Requisition/OPTAR Log is a primary
source document for what reason?
1. It reflects all transactions
affecting OPTAR funds
2. It shows all transactions affecting
all of a ship’s funds
3. It lists all obligations incurred
by the ship
4. It is a record of all accounting
adjustments affecting OPTAR funds
4-17. The first step in auditing the
Requisition/OPTAR Log is to
1. prove each entry in the log
2. total each column of the log
3. obtain a supporting document for
each log entry
4. enter the total of all obligations
issued during the period being
audited and compute the balance
4-18. The Requisition/OPTAR Log is regularly
balanced on what days of the month?
1. 1st, 15th, and 30th of the month
2. 1st and last day of the month
3. 15th and last day of the month
4. 10th, 20th, and last day of the
month
4-19. What is the balance of the
Requisition/OPTAR Log that shows
the following column totals?
OPTAR Grant:
$25,000.00
Cumulative estimated
cost of chargeable
columns:
$8,661.43
Cumulative total of
difference columns: Plus
$135.70
1. $33,525.73
2.
$16,474.27
3.
$8,792.13
4.
$202.87
IN ANSWERING QUESTIONS 4-20 THROUGH 4-22,
SELECT THE APPROPRIATE HOLDING FILE FROM
COLUMN B FOR EACH TRANSACTION DOCUMENT IN
COLUMN A.
A.
DOCUMENTS B. HOLDING FILES
4-20. FAADC financial 1.
Holding file 1
listing
4-21. Copies of
2.
Holding file 2
requisitions for
NSA material
4-22. Cancellation of
obligations
4-23.
4-24.
Which of the following information is
NOT necessary on the Document
Transmittal Report?
1. The number of supporting documents
for each caption is reported
correctly
2. Each caption total is supported by
a verified adding machine tape
3. Each document submitted under
caption 3 is itemized in the
Remarks block
4. The beginning date of the current
report is identical to the closing
date of the previous report
While auditing the Document
Transmittal Report, you find that the
Total Net Money Value figure on the
report does not equal the total
obtained when balancing the
Requisition/OPTAR Log. What action,
if any, should you take to correct
the difference?
1. Recheck all entries made in the
log against documents in holding
files 1 and 2 only
2. Recheck all entries made in the
log against documents in holding
files 1 and 3 only
3. Recheck all entries made in the
log against documents in holding
files 1, 2, and 3
4. None, NRFC will audit and correct
the report
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