NAVY STOCK ACCOUNT MATERIAL
OTHER STOCK ACCOUNT
MATERIAL
SPECIAL
ACCOUNTING
CLASS 207
THE MATERIAL CARRIED AS INVENTORY ABOARD
TENDERS, REPAIR SHIPS, COMBAT STORES
SHIPS, AIRCRAFT CARRIERS, AMPHIBIOUS
ASSAULT SHIPS, AND MARINE AIR GROUPS
IS IDENTIFIED AS SPECIAL ACCOUNTING
CLASS 207.
SKf08011
Figure 8-11. --Navy Stock Account and SAC 207.
OPTARs issued by the TYCOM. The DFAS establish
Government money. Since the requirement for these
items originates in the squadron, it follows that financial
the necessary controls to maintain and prove the
responsibility starts there as well. The next higher level
accuracy and propriety of transactions. These controls
of financial responsibility is the aircraft controlling
include the required document files and related
custodian (ACC) or TYCOM (fig 8-12). The SK does
accounting records.
not get involved with funding above the ACC or
TYCOM level. Therefore, for the purposes of this
The DFAS maintain records of each obligation
NRTC, a discussion of funding is limited to the ACC or
document and, as requisitioned material is supplied and
TYCOM and the cost center.
vouchers paid, match them to the expenditure
documents received from the supply activities and
DEFENSE FINANCE ACCOUNTING
SERVICE MANAGEMENT REPORTS
disbursing office. The result is reported to the ship or
squadron by listings prepared on data processing
The defense finance accounting service (DFAS)
equipment. The listings allow OPTAR SKs to make
performs the official accounting and reporting for
8-13
