submission deadlines for Aircraft Accounting preparation procedures. Instructions for the message Audit Reports. outline are shown in figure 7-7. Each  reporting  custodian  (including  detachments of   operating   commands)   prepares   the   aircraft accounting audit report (fig. 7-6) four times each year. The report provides for automatic audit and correction of the controlling custodian and the CNO data banks. The  report  should  be  prepared  by  each  reporting custodian in message format. Required Content of Report The Aircraft Record "A" Card provides all of the detailed information required by the audit report. Each aircraft in the reporting custody of the unit at 2400 on the reporting date (31 August, 30 November, 28 or 29 February, or 31 May) must be included in the report. Aircraft  received  after  or  transferred  before  the reporting date are excluded. Refer to figures 7-4 and The completed report will be submitted by message not later than 1600 on the third working day following the date of the report. Aircraft Accounting Audit Report Correction Procedures To correct a previously submitted audit report by using  the  message  format,  report  the  complete  incorrect line entry (previously submitted). Follow the report of the incorrect line entry by the correct line entry as indicated in OPNAV 5442.2. Method  of  Transmission Submit  the  completed  report  by  naval  message.  Do not combine Aircraft Accounting Audit Reports and End of Quarter Engine Reports. 7-5 while reading aircraft accounting audit report FROM: Name of report originator TO^.. Appropriate Aircraft Controlling Custodian (ACC) (for example, COMNAVAIRLANT, COMNAVAIRPAC) INFO: When Deployed Under Commander in Chief, Atlantic Fleet, (CINCLANTFLT) Operational Control, COMNAVAIRPAC and Commander, Naval Air Reserve Force (COMNAVAIRESFOR) Reporting Custodians Will Info COMNAVAIRLANT. Conversely, COMNAVAIRLANT or COMNAVAIRESFOR Reporting Custodians Under Commander in Chief, Pacific Fleet (CINCPACFLT) Operational Control Will Info COMNAVAIRPAC. In Addition, COMNAVAIRSYSCOM, Cognizant Wing or Commanding General, Fleet Marine Force (CGFMF) and Marine Aircraft Group (MAG) if a Marine Corps Unit Will Also Be Info Addresses. UNCLAS  //N05442// SUBJ: AIRCRAFT ACCOUNTING AUDIT REPORT (OPNAV 5442-6) 1. Unit Name, Report Date “MMDDYY”, PUC 000001 A. Bureau Number. C. Date of Action. E. Status Code. F.  Model  Designation. G. Period Number. H. Period End Date. L.    Aircraft Service Period Adjustment/Paint and Corrosion Evaluation (ASPA/PACE). M. Operating Service Months. W. Flying Hours In Period. X. Flying Hours In Life. Z.    Delete/Correct (if necessary). Figure 7-7.—Aircraft Accounting Audit Report message outline. 7-21