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B Summary
The B summary, figure 4-11, is preparedin
the same way as the A summary. It serves as a
means to provide statistical a c c o u n t i ng
adjustments (nonchargeable) between transferring
and receiving UICs within the same appropriation
accounting classification.
Your most frequent use for the B summary
will be to report the issue of both chargeable-type
and ship’s material to ships of the same TYCOM
that are in the same FYDP or budget activity.
Figure 4-11 reports the transfer of four items from
USS Wichita (AOR-1) to USS Hull (DD-945) and
USS Grey (FF-1054), both assigned to Com-
mander Naval Surface Force Pacific (COM-
NAVSURFPAC). The transfer of chargeable
items between ships of the same TYCOM has no
actual effect on the TYCOM’s operating budget
since the credit was made against funds in the
same operating budget as the charge.
SHIP’S INTERNAL BUDGET
The establishment of a departmental or ship’s
budget provides a method for the most equitable
distribution to the ship’s departments of OPTAR
funds granted to the ship. Although these reports
are not required, they are established at the
discretion of the TYCOM or commanding officer.
The TYCOM’s funding policy and the command-
ing officer’s prior experience will be factors that
will influence which of the reports described in
this section will be used, if any.
OPTAR BY MAJOR BUDGET
CATEGORY REPORT
Some ships receive their OPTAR from the
grantor with separate authorizations by major
categories; for example, repair parts, equipage,
and all others, including consumables. When
funds are received with such targeted restrictions
placed upon them, the ship’s OPTAR by major
budget category report is a handy and useful
method of determining and reporting the status
of these separate categories of funds. This report
is a prerogative of the ship’s commanding officer,
should he or she desire it. The use of this report
is not recommended except in those cases where
the TYCOM issues the ship an OPTAR with
separate authorization or restrictions by material
category. When the report is used, the supply
officer will be responsible for the maintenance of
the records and preparation of the report.
DEPARTMENTAL BUDGET REPORT
When the ship’s departmental budget report
is used, it is prepared by the ship’s supply
department to provide information on the use and
status of the ship’s OPTAR by individual ship
department and for the ship as a whole. The
report shows for each of the ship’s individual
departments the dollar amount of all stock issues
and DTO requisitions made in the current period,
the total amount of OPTAR usage (both issues
from stock and DTO requisitions) made in the
current fiscal year, and the unused amount of the
allocated OPTAR funds presently available for
requisitioning storeroom stock. The ship’s
departmental budget report described in this
paragraph is not required by the FLTCOM or the
official fleet accounting system. However, the use
of either this report or a modification thereof is
recommended. When it is desired to budget for
consumables only at the departmental level, this
report may be modified accordingly.
Since differences calculated by the FAADC
are reported to OPTAR holders in summary
amounts and only line item transactions with
substantial difference amounts are shown, the
differences cannot be determined by individual
ship departments. In addition to providing for the
allocation of a portion of the ship’s OPTAR to
each of the ship’s departments, this report
provides for the allocation of a portion of the
OPTAR grant on a shipwide basis to cover the
differences received. Figure 4-12 shows the
recommended format for preparation of the ship’s
departmental budget report.
When the ship’s departmental budget report
is used, it should be prepared on the 15th and the
last day of the month—concurrent with the
preparation of the current fiscal year’s OPTAR
document transmittal report. It should be
prepared for the commanding officer with a copy
for each of the ship’s departments.
Repair Parts Budget
The departmental budget usually requires two
reports. One of these is the departmental budget
for repair parts. The repair parts budget is usually
made out for only four departments. You could
have more than four departments, it just depends
on what kind of ship you are stationed aboard.
The bigger the ship, the more the departments will
need repair part money. The usual four
departments are commanding officer, operations,
deck, and engineering. The supply department
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