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Figure 10-41.—Aged Unfilled Order processing checkoff list.
and cost accounting adjustments. The Summary of
Summary credits are applied to the type commander by
Material Receipts/expenditures, (NAVCOMPT Form
176) or automated format, is prepared and submitted by
the 5th of each month following the month in which the
transfers were made. An example of a prepared
“Summary” is shown in figure 10-42.
A separate report must be made for each type
summary explained in the following paragraphs. Each
summary must be substantiated with the original or
legible copy of each invoice (DD Form 1348, DD Form
1348-1, DD Form 1149, or detailed automated listing),
grouped and taped by operating budget, unit
identification code charged, and fund code.
SHIP’S MATERIAL AND
COST TRANSFERS
The A and B Summaries apply to ship’s material
and cost transfers. The original summary with
substantiating documents is submitted to the servicing
DFAS.
The A Summary
The A Summary is used to effect funded
(chargeable) adjustments between appropriations,
subheads, and operating budgets.
budgets within an appropriation
Or between operating
and subhead. The A
the DAO. Examples of transactions reportable on the
A Summary are:
Issues of chargeable-type ship’s material to ships
of other fleets (Service Designator Code differs),
type commander (first position of fund code
differs), or other Five Year Defense Program
(third position of subheasd differs).
Issues of chargeable-type ship’s material to an
operating budget funding other requirements,
such as aviation operations and maintenance.
Transfer of the material cost of repairs of other
vessels (ROV) from a tender, repair ship, or
equivalent command to a ship which is assigned
to a different fleet, and/or a different Five Year
Defense Program.
Transfer of the material cost of ROV performed
for CNO area coordinators, sea frontier
commands, and other activities.
Material, services, or repair to ships funded
under the Military Assistance Program.
Transfer of ship’s end-use material to a
reimbursable work order.
10-37
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