nine data fields of a complete line of accounting data
OPTAR Holding Files
and blocks printed with the term c o u n t r y are to be left
OPTAR holding files are established by fiscal
blank. The disbursing office assigns the country codes
year for each OPTAR received to hold the appropriate
according to the N AV C O M P T M a n u a l .
accounting documents and listings pending
Fund codes and accounting classifications for use
transmittal to the DFAS. The contents of the holding
by the Operating Forces are contained in appendix II
files are as follows:
of NAVSO P-3013.
File 1. Unfilled Order Chargeable Documents for
OPERATING TARGET RECORDS,
Transmittal. This file contains the accounting copy
LOGS, AND FILES
DD Form 1348 green copy, DD Form 1348m, and DD
Form 1149. Underway replenishment requisitions
and all debit adjustment documents that increase the
Learning Objective: Recognize the proper
estimated cost chargeable based on an advance price
OPTAR procedures to record, balance and
change are also included. Requisitions for no-cost
report with accuracy to sustain optimum
items are not placed in this file. All documents are
financial resources.
priced, extended, and entered in the Estimated Cost
Refer to Financial Management of Resources,
Chargeable section of the requisition/OPTAR log for
NAVSO P-3013, for detailed procedures in the
the period involved, with a decrease to the OPTAR
preparation of OPTAR records, logs, and files.
balance.
File 2. Unfilled Order Cancellation Documents/
Requisition/OPTAR Log
Lists for Transmittal. This file contains lists of
confirmed cancellations or copies of individual
Each activity establishes a Requisition/OPTAR
cancellation documents, advance downward price
Log, NAVCOMPT Form 2155, to record OPTAR
adjustments, and copies or lists of administrative
grants and the value of transactions authorized to be
cancellations of above threshold unfilled orders that
incurred as chargeable to the TYCOM operating
decrease the estimated cost chargeable (credit
bu d g e t . A s e p a r a t e r e q u i s i t i o n / O P TA R l o g i s
adjustments). All documents are priced, extended,
established for each OPTAR received. Aviation
and entered in the estimated cost chargeable section
Consolidated Allowance List (AVCAL) holders
of the requisition/OPTAR log for the period involved,
maintain an AVCAL Requisition/OPTAR Log,
with a corresponding increase to the OPTAR balance.
NAVCOMPT Form 2206, as an AVCAL account. The
AVCAL OPTAR log is maintained by SUADPS-RT
OPTAR TRANSMITTALS AND REPORTS
processing. When consolidated accounting is
authorized, the command establishes a
The required transmittals and reports are the
requisition/OPTAR log for each ship, aviation
OPTAR Document Transmittal Report and the
squadron, or unit concerned. The requisition/OPTAR
B u d g e t / O P TA R R e p o r t . T h e s e r e p o r t s m a y b e
log parallels and provides a check on the official
produced manually or by the automated SUADPS-RT
accounting records maintained by the DFAS. OPTAR
or R-Supply system.
grants are entered on the log and reduced by the value
of chargeable requisitions (unfilled orders). All
OPTAR Document Transmittal Report,
chargeable requisitions and purchase orders must be
NAVCOMPT Form 2156
recorded. All nonchargeable requisitions such as
appropriation purchases account (APA) or free issue
All unfilled orders, cancellation documents,
material is also entered; however, these documents
processed DFAS listings (or detailed cards), and other
have no effect on the OPTAR balance. In addition, all
transaction documents that affect the status of the
differences (increases or decreases) reported by the
OPTAR are transmitted to the DFAS on an accurate
DFAS on the SFOEDL must be entered in the log and
and timely basis to permit the up-to-date maintenance
t h e O P TA R b a l a n c e a d j u s t e d . A m e c h a n i z e d
of the official accounting records of the TYCOM or
requisition/OPTAR log with data files maintained
other operating budget holder.
according to data processing approved by the
TYCOM (and Office of the Comptroller of the Navy,
Manual (non-automated) OPTAR holders will
if applicable) satisfies the requirements of the
remove the documents in holding files 1 and 2 and
requisition/OPTAR log.
transmit them to the appropriate DFAS with the
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