Figure  2-6.-Distribution  of  OPTAR  funds. aviation  fleet  maintenance  (AFM)  OPTARs  to cover  the  cost  of  aircraft  maintenance.  Aviation squadrons   receive   flight   operations   (FLTOPs) OPTARs  to  cover  the  cost  of  flight  operations maintenance. To   determine   the   authorized   charges   to each  of  the  above  mentioned  OPTARs,  refer  to NAVSO  P-3013. OPTAR   ACCOUNTING Procedures for the accounting of an activity’s OPTAR  are  explained  in  detail  in   Financial Management   of   Resources   (Operating   Forces.), NAVSO  P-3013;  Automated  Snap  I  Supply  Pro- cedures,  volume  2;   and  SUADPS-RT   Support Procedures,   Financial   Management   Subsystem, volume III. All these publications are important background  references  for  AKs  involved  in  OP- TAR  accounting. THRESHOLD  CONCEPT Much  time  and  effort  has  been  spent  by  the OPTAR  holders  and  the  FAADC  in  researching and  verifying  or  correcting  all  transactions  appear- ing in the various transaction listings. Due to the volume   of   transactions,   significant   processing delays by both parties have in the past resulted in   unworkable   backlogs   of   corrections   to   the official  accounting  records.  Therefore,  threshold procedures   have   been   established   to   prevent spending  undue  time  and  effort  on  small  dollar transactions   for   operation   and   maintenance material  and  services.  The  dollar  level  at  which the  threshold  is  established  is  a  management prerogative  of  the  fleet  commanders.  Currently, the  threshold  is  $100  per  order  in  both  Atlantic and  Pacific  Fleets.  Under  this  procedure,  when a below threshold category expenditure document ($100  and  less)  does  not  match  with  a  cor- responding  unfilled  order  document  during  the second   monthly   reconciliation   process,   the FAADC is authorized to lodge the charge against the  OPTAR  holder  without  achieving  a  match. Expenditure  documents  above  threshold  ($100 and  above)  are  charged  to  the  OPTAR  under similar  procedures,    if   remaining   unmatched during the second monthly reconciliation process. These   above   and   below   threshold   charged expenditures  are  reported  to  the  OPTAR  holder as  part  of  the  difference  by  the  FAADC  on  the Summary   Filled   Order/Expenditure   Difference Listing  (SFO/EDL).  In  addition,  the  OPTAR holder  is  authorized  to  administratively  cancel  un- filled orders when material has been received 60 days before the date of the Aged Unfilled Order Listing,  thereby  permitting  recoupment  of  OP- TAR  funds  on  the  assumption  that  either  the expenditure  has  been  threshold  charged  or  that no  expenditure  document  will  be  received.  The $100  value  per  line  item  has  equal  application in  the  review  and  validation  or  rejection  of expenditures  charged  to  open  operating  budget transactions. GENERAL   FUNDING AND  ACCOUNTING The TYCOMs issue an operating budget from the  applicable  FYDP  expense  limitation  to  finance the operations, maintenance, administrative, and temporary additional duty (TAD) travel require- ments  of  their  own  staff  and  of  units  assigned. Records  are  maintained  to  show  the  value  of transactions  incurred  and  the  available  balance of the operating budget, including the values for each  OPTAR  granted.  In  addition,  submissions of   budget   reports   are   required   to   report   the expenditures incurred by expense elements, Each ship,  aviation  squadron,  or  command  issued  an OPTAR   is   responsible   for   the   efficient   and effective   use   including   accurate   and   timely accounting and reporting according to procedures outlined in NAVSO P-3013. Prompt action must be taken in the search and validation of transac- tions reported by the FAADC relative to the status of  each  OPTAR  held  by  the  command. To accomplish these accounting and reporting requirements,  copies  of  chargeable  requisitions (unfilled  orders)  are  forwarded  by  each  OPTAR holder  to  the  designated  FAADC  for  reconcilia- tion with corresponding expenditures. During the 2-9