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available balance of the operating budget,
including the amount of each OPTAR granted.
Additionally, budget submissions require the
reporting of expenses incurred by expense and
other designated elements. To accomplish these
accounting and reporting requirements, each
OPTAR holder should submit copies of charge-
able requisitions (unfilled orders) as per paragraph
4106 of the NAVSO P-3013-2 to the designated
fleet accounting office for reconciliation with
corresponding expenditures. During the second
monthly reconciliation process, unmatched
expenditure documents for material or services
below a dollar threshold established by the
FLTCOM will be automatically recorded (thres-
hold charged) to the OPTAR by the fleet
accounting office as a difference. Above threshold
unmatched expenditures for this same process
period will be recorded to the OPTAR in a similar
manner. Expenditures applicable to reimbursable
OPTARs are exceptions to the threshold concept
and require reconciliation with corresponding
unfilled orders in every case. Since the threshold
charge procedure has the effect of reducing the
OPTAR balances, threshold procedures are also
applied to aged unfilled orders that allow for the
reclamation of OPTAR funds. Therefore, upon
receipt of the various transaction listings from the
fleet accounting office, the OPTAR holder is
required to validate and take specified action to
make sure the maximum use is made of the
OPTAR funds provided. The accuracy and the
timeliness of OPTAR recordkeeping and re-
porting determine the accuracy and the time-
liness of financial management information
available to each successive level of command
for management of available resources. See figure
3-4.
Figure 3-4.—Flow of accounting data.
3-9
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