transactions affecting the OPTAR holder's funds.
OPTAR Document Transmittal Report (NAVCOMPT
Some of these listings are submitted to the OPTAR
Form 2156).
holder for review and processing. The OPTAR holder
BUDGET/OPTAR REPORT.--Under normal
returns the completed listing (or listing response
circumstances, activities submit the Budget/OPTAR
sheet) to DFAS to correct the records. The annotated
Report (BOR) by message. Activities or units in the
listing or response sheet will be sent separately from
vicinity of the DFAS, or during the periods of message
t h e O P TA R D o c u m e n t T r a n s m i t t a l R e p o r t
minimize, are required to submit the report on
( N AV C O M P T F o r m 2 1 5 6 ) . T h e f o l l o w i n g
NAVCOMPT Form 2157. When prepared, submit the
paragraphs describe these transaction OPTAR holder
BOR to DFAS by not later than the first workday of the
listings.
month following the month to be reported. Also,
SUMMARY FILLED ORDER/ EXPENDITURE
submit a copy of the BOR to the appropriate type
DIFFERENCE LISTING.--The DFAS sends this
commander. When a message report is submitted, the
listing to OPTAR holders. The Summary Filled
Budget/ OPTAR Report will not be submitted. The
Order/Expenditure Difference Listing (SFOEDL) is
requisition/OPTAR log is a principal source of data
distributed monthly for the 1st through 24th report
needed to prepare the BOR for manual OPTAR
months. Afterwards, it is distributed quarterly
holders. Before preparation of the BOR, the
through the 33rd report month. Each SFOEDL, sent
requisition/OPTAR log will be balanced. Refer to
by DFAS, will contain the results of the monthly
paragraph 4107 of NAVSO P-301 3-2 for additional
reconciliation since the last SFOEDL distributed to
information about the BOR. Table 9-3 illustrates the
the OPTAR holder. The transactions will be printed in
frequency for submitting the BOR.
document number sequence for each OPTAR on both
monthly and quarterly transmittals of this report.
Transaction Listings Received from DFAS
OPTAR holders will accept and post all differences in
T h e d e s i g n a t e d a c c o u n t i n g o ffi c e s ( D FA S )
the SFOEDL to the Requisition/OPTAR Log. After
perform the official accounting for OPTAR granted to
posting, the OPTAR holder will review the listing and
ships, aviation squadrons, and other commands. One
annotate transactions considered invalid with the
part of the accounting process for each OPTAR holder
proper rejection code. DFAS will reverse valid
is matching the obligations with the bills from supply
rejections with a correction transaction, and it will
sources. This matching process results in the
appear on a later SFOEDL. The DFAS performs
research on differences of ,000 or more before
production of listings that provide a report of
Table 9-3.--Decision Chart for Submitting BOR
A Budget OPTAR Report will be prepared and submitted as follows:
Monthly (by the first workday of the month following the month being reported
Current Fiscal Year OPTAR
upon.)
Last Fiscal Year OPTAR (prior 1
(1) For the report months of October, November, December, January, February, and
year)
March:
MONTHLY (by the first workday of the month being reported upon.)
(2) For the report months of April, May, June, July, August and September:
ONLY for the months in which there is a change in gross obligations (see note).
Fiscal Year before the last OPTAR
Only for the months in which there is a change in gross obligations (see note).
(prior 2 year)
Note: There is a change in gross obligations when there has been a change in the Estimated Cost Chargeable portion of
the Requisition/OPTAR Log (NAVCOMPT Form 2155) and therefore, also Block 22 of the BOR.
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