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1721804, the 17 refers to the Department of Navy,
the 2 refers to the fiscal year 1992, and the 1804
refers to the type of appropriation—O&MN in
this case.
Subhead Symbol
The four-character subhead symbol for the
O&MN appropriation identifies the major
claimant and major program of the FYDP. The
first two characters are the last two characters of
the major claimant’s UIC. The third character is
the major program of the FYDP or budget
activity. The fourth character is a zero at the
major claimant (fleet) level. For example, in
subhead symbol (17xxxxx.)6020, the 60 refers to
the major claimant’s last two characters of the
UIC (COMNAVLANTFLT), the 2 refers to the
number of FYDP (General-Purpose Forces), and
the 0 refers to fleet level.
Expense Limitation
An expense limitation will cite the same
subhead from which issued except that the fourth
character of the four-character symbol will be a
significant alphabetic or numeric character
assigned by the major claimant to identify the
expense limitation holder. Expense limitations
are issued on a Resource Authorization, NAV-
COMPT Form 2168-1. In the subhead symbol
602E, the first three characters mean the same as
explained in the Subhead Symbol section just
covered; however, the E in the fourth character
identifies the expense limitation holder, or
Commander, Naval Air Force, U.S. Atlantic Fleet
in this case.
Operating Budget
Operating budgets are issued from expense
limitations to responsibility centers on a resource
authorization and are designated by the UIC
of the responsibility center. Fleet and type
commanders issue operating budgets to them-
selves for centrally managed programs and for
their subordinate cost centers (units). When more
than one operating budget is issued to a
responsibility center from the same expense
limitation, the operating budgets are distinguished
by appending a one-character alphabetic or
numeric suffix (for example, 57014R) to the
operating budget number. To simplify the
identification of the specific operating budget
chargeable on each requisition or other financial
document, two-character fund codes are estab-
lished by the Office of the Comptroller of the
Navy. Fund codes used by the Operating Forces
are contained in appendix II of NAVSO P-3013-2.
Operating Target
Operating budget holders will establish
OPTARs as required to separately identify costs
and to permit command and management to
follow the same channels. OPTARs will not be
issued for other operating targets, but will be
issued direct from an operating budget by the
operating budget holder down through one or
more levels in the command structure. OPTARs
are not designated with a distinguishing
identification number. The combination of the
applicable fiscal year service designator (R for
Pacific Fleet units and V for Atlantic Fleet units),
UIC of the OPTAR holder, and the fund code
applicable to the operating budget provides the
complete accounting classification. (See fig. 3-2.)
Reimbursable Orders
A reimbursable order is a request for work or
services to be performed on a reimbursable basis
Figure 3-2.—Format of accounting data.
3-3
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