Fund codes and accounting classifications for use  by  the  Operating  Forces  are  contained  in appendix  II  of  NAVSO  P-3013. OPTAR  RECORDS,  LOGS,  AND  FILES Refer to Financial Management of Resources, NAVSO  P-3013,  for  detailed  procedures  in  the preparation  of  OPTAR  records,  logs,  and  files. Requisition/OPTAR  Log Each  activity  establishes  a  Requisition/OP- TAR   Log,   NAVCOMPT   Form   2155,   to   record OPTAR   grants   and   the   value   of   transactions authorized  to  be  incurred  as  chargeable  to  the TYCOM  operating  budget.  A  separate  requisi- tion/OPTAR  log  is  established  for  each  OPTAR received.  Aviation  Consolidated  Allowance  List (AVCAL)  holders  maintain  an  AVCAL  Requisi- tion/OPTAR   Log,   NAVCOMPT   Form   2206,   as an  AVCAL  account.  The  AVCAL  OPTAR  log is maintained by SUADPS-RT processing. When consolidated  accounting  is  authorized,  the  com- mand  establishes  a  requisition/OPTAR  log  for each ship, aviation squadron, or unit concerned. The   requisition/OPTAR   log   parallels   and   pro- vides  a  check  on  the  official  accounting  records maintained  by  the  FAADC.  OPTAR  grants  are entered  on  the  log  and  reduced  by  the  value  of chargeable  requisitions  (unfilled  orders).  All chargeable  requisitions  and  purchase  orders  must be recorded. All nonchargeable requisitions such as appropriation purchases account (APA) or free issue  material  are  also  entered;  however,  these documents have no effect on the OPTAR balance. In  addition,  all  differences  (increases  or  decreases) reported  by  the  FAADC  on  the  SFO/EDL  must be  entered  in  the  log  and  the  OPTAR  balance adjusted.  A  mechanized  requisition/OPTAR  log with   data   files   maintained   according   to   data processing  approved  by  the  TYCOM  (and  Office of  the  Comptroller  of  the  Navy,  if  applicable) satisfies the requirements of the requisition/OP- TAR  log. OPTAR Holding Files OPTAR holding files are established by fiscal year   for   each   OPTAR   received   to   hold   the appropriate  accounting  documents  and  listings pending transmittal to the FAADC. The contents of  the  holding  files  are  as  follows: File 1. Unfilled Order Chargeable Documents for Transmittal. This file contains the accounting copy   DD   Form   1348   green   copy,   DD   Form 1348m, and DD Form 1149. Underway replenish- ment   requisitions   and   all   debit   adjustment documents   that   increase   the   estimated   cost chargeable based on an advance price change are also included. Requisitions for no-cost items are not placed in this file. All documents are priced, extended,  and  entered  in  the  Estimated  Cost Chargeable section of the requisition/OPTAR log for  the  period  involved,  with  a  decrease  to  the  OP- TAR   balance. File   2.   Unfilled   Order   Cancellation   Docu- ments/Lists  for  Transmittal.  This  file  contains lists   of   confirmed   cancellations   or   copies   of individual   cancellation   documents,   advance downward price adjustments, and copies or lists of  administrative  cancellations  of  above  threshold unfilled  orders  that  decrease  the  estimated  cost chargeable  (credit  adjustments).  All  documents are  priced,  extended,  and  entered  in  the  estimated cost chargeable section of the requisition/OPTAR log for the period involved, with a corresponding increase  to  the  OPTAR  balance. OPTAR   TRANSMITTALS AND  REPORTS The required transmittals and reports are the OPTAR  Document  Transmittal  Report  and  the Budget/OPTAR   Report.   These   reports   may be  produced  manually  or  by  the  automated SUADPS-RT   system. OPTAR Document Transmittal Report, NAVCOMPT Form 2156 All  unfilled  orders,  cancellation  documents, processed  FAADC  listings  (or  detailed  cards),  and other  transaction  documents  that  affect  the  status of the OPTAR are transmitted to the FAADC on an accurate and timely basis to permit the up-to- date   maintenance   of   the   official   accounting records of the TYCOM or other operating budget holder, Manual (nonautomated) OPTAR holders will remove the documents in holding files 1 and 2 and transmit  them  to  the  appropriate  FAADC  with the  OPTAR  Document  Transmittal  Report, NAVCOMPT  Form  2156,  on  the  15th  and  last day  of  each  month  for  current  fiscal  year  OP- TARs.   OPTAR   holders   operating   under   the automated  SUADPS  procedures  will  submit  to  the appropriate  FAADC  mechanized  unfilled  order (obligation)  documents  along  with  an  OPTAR 2-12