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Figure 4-9.—Decision chart showing when a Budget/OPTAR Report is required to be submitted.
SUMMARIES
The preparation of summaries is the method
used to effect necessary adjustments between
appropriations, subheads, operating budgets, and
cost centers. There are two types of summaries
in use by operating units and they are A and B
summaries.
All summaries are prepared on the Summary
of Material Receipts/Expenditures, NAVCOMPT
Form 176. It must be received at the FAADC on
or before the 5th of the month, following the
month that the issues or transfers were made.
A Summary
The A summary is
between appropriations,
used to adjust funds
subheads, or operating
budgets. The submission of an A summary results
in the FAADC making a credit adjustment to the
operating budget of the TYCOM of the unit mak-
ing the issue and charging the TYCOM operating
budgets of the ships receiving the material. While
there are many transaction types that would result
in the preparation of an A summary, the ones you
will most likely encounter are the issue of charge-
able-type ship’s material to a ship, unit, another
fleet, TYCOM, or to embarked aviation units.
Figure 4-10 illustrates an A summary prepared
by USS America (CV-66), UIC V03366, charging
the OPTAR of USS Marion Francis (LPA-249),
UIC V01771, for issues made to them during the
preceding month. While the credit entry indicates
that USS America made the material issue, it will
be the TYCOM’s operating budget that actually
receives the credit.
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