| |
or required, will be returned by the OPTAR
holder to the fleet accounting office so that the
official accounting records can be correctly
maintained. These transaction listings and
respective frequencies include the following:
. Aged Unfilled Order Listing (monthly for
the 4th through the 15th month and quarterly
thereafter)
. Unmatched Expenditure Listing (quar-
terly)
. Summary Filled Order/Expenditure/
Difference Listing (monthly)
. Detail Filled Order/Expenditure Listing
(monthly)
These listings, as applicable, will be submitted to
the OPTAR holder and should be reviewed
immediately upon receipt. Validation or
correction action should be taken and returned
under cover of the next OPTAR Document
Transmittal Report, NAVCOMPT Form 2156, to
the fleet accounting office. (NOTE: Except for
reimbursable OPTAR temporary additional duty
transactions and certain fleet command level
funds, these listings are submitted each month for
a 3-year period based on fiscal year appro-
priations.) Listings applicable to reimbursable
OPTARs and other excepted funds or transactions
are submitted for the 3-year life cycle of the
appropriation.
The Detail Filled Order/Expenditure Listing
is used for backup purposes only and is retained
by the fleet accounting office. The Unmatched
Expenditure Listing is applicable only to certain
OPTARs and transactions. Refer to figure 3-6 to
see the distribution cycle for all transaction listings
discussed in this section.
Threshold Concept
Much time and effort are expended by the
OPTAR holders and the fleet accounting offices
in researching and verifying or correcting all
transactions appearing in the various transaction
listings. Due to sheer volume of transactions,
significant processing delays by both parties have
in the past resulted in unworkable backlogs of
corrections to the official accounting records.
Consequently, threshold procedures have been
established to prevent undue time and effort being
spent on small dollar transactions for operation
and maintenance material and services. The
threshold concept does not apply to reimbursable
OPTARs. The level (dollar value) at which the
threshold is established is a management choice
of the FLTCOMs. Currently, the threshold is $100
per order. Under this procedure when a “below
threshold” category expenditure document ($100
or less) does not match with a corresponding
unfilled order document during the second
monthly reconciliation process, the fleet
accounting office is authorized to charge the
OPTAR holder without achieving a match.
Expenditure documents “above threshold”
(greater than $100) are charged to the OPTAR
under similar procedures if they remain
Figure 3-6.—Fleet accounting activity submission cycle.
3-12
|
