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Page Title: Accounting and Reporting Responsibilities
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ACCOUNTING  AND  REPORTING RESPONSIBILITIES The  OPTAR  accounting  and  reporting procedures  are  contained  in  the  NAVSO  P-3013-2, categorized  by  the  types  of  funding  or  funding levels. The intent of these procedures is to make sure the accounting and reporting performed by the   Operating   Forces   will   require   only   the minimum  of  effort  and  complexity  necessary  to meet  the  requirements  of  higher  authority. All funds are accounted for over a full 3-year cycle.  This  3-year  period  consists  of  the  current fiscal  year  (from  October  through  September)  and the 2 previous years. The year before the current fiscal or OPTAR year is called prior year 1 and the year before prior year 1 is known as prior year 2. Although full OPTAR and appropriation fund accounting  is  done  over  this  3-year  period,  the frequency and extent of operating force OPTAR holder involvement become less in the latter part of this 3-year time frame. Generally, the operating force   OPTAR   holders   receive   and   process OPTAR  holder  listings  monthly  for  the  first  2 years   and   quarterly   thereafter.   The   financial reports   (listings)   sent   to   OPTAR   holders   are explained later in this chapter. Type  Commander The  TYCOM,  as  the  expense  limitation holder,  is  legally  liable  for  the  proper  expenditure of  funds  granted  to  them  by  higher  authority.  The two principal legal statutes that are involved are as  follows: 31  U.S.  CODE  1517—Deals  with  irregularities in  funds  administration  and  states  that  when operating   budgets   (TYCOM   level)   are overobligated, the   individual   personally responsible for the violation should be identified and,  if  warranted,  punished. 31  U.S.  CODE  1301—A  violation  of  this statute occurs when funds are spent on items other than those for which the funds were appropriated. When this violation occurs, the financial records must be corrected and that can or may result in violation  of  U.S.  Code  1517. Additional   TYCOM   responsibilities   in administering  funds  include  equitably  evaluating requirements  and  distribution  of  funds responsibly and, also, effectively monitoring the management of funds within the type command and developing justification to support request to the  FLTCOM  for  additional  funds. Immediate Unit Commander Group and squadron commanders are respon- sible to TYCOMs for the proper management of funds  granted  for  support  of  their  own  staffs. They   are   also   responsible   for   the   proper management  and  expenditure  of  funds  granted  by TYCOMs directly to ships and units under their command.  So,  the  commanding  officers  must  be aware  of  their  units  requirements  and  manage- ment   effectiveness.   The   commanding   officers must  make  sure  of  consistent  application  of published   policy   and   procedures   for   financial management  of  funds  and  policy.  The  com- manding officers are to take action as necessary to  keep  the  TYCOMs  fully  informed  about  the readiness  of  the  ships  and  units  as  affected  by funding  policies  and  grants. Commanding  Officers Commanding officers are responsible for the proper  use  of  funds  allocated  to  their  ships  or units. Proper  use  of  funds  requires  that expenditures be made consistent with the objective of  maximum  readiness  of  their  ships  or  units. Commanding  officers  must  make  sure  funding policies   and   procedures   are   implemented   per TYCOM instructions and any related directives. If the commanding officers detect any deviation from established policies, it should be corrected and adequately reviewed to make sure no potential fraud,  waste,  or  abuse  of  government  funds  or material  has  occurred.  Also,  overobligation  of funds   granted   by   TYCOMs   is   not   permitted except  where  authorized  by  TYCOM  instructions. In carrying out his or her responsibilities for sound  financial  management,  the  commanding officer will make sure the ship or unit has a sound annual financial management plan. He or she will review the monthly reports and make sure there is  no  needless  abuse  or  waste  of  ship’s  money. Department Heads As  the  commanding  officer’s  senior  managers, department   heads   are   key   elements   in   the development  and  execution  of  the  command financial  management  plan.  Constant  vigilance  is 3-6

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