BUDGET OPTAR REPORT (BOR)

NAVSUP P-485, CH 9 Financial Management

The BOR is submitted monthly for the current fiscal year and for the first 6 months following the close of the fiscal year. Thereafter, BORs are to be submitted for the remaining 18 months of the shipboard accounting cycle only when there has been a change to the obligation value.

A separate report is generated for each fiscal year (i.e., current, first prior, and second prior). The BOR will be submitted by message to DFAS and to the Type Commander no later than the first working day of the month being reported.

A final BOR may be submitted by the activity for its OPTARs if the latest SFOEDL shows no unmatched expenditures, the latest UOL shows no unfilled orders, and the activities Requisition File shows no outstanding chargeable requisitions applicable to that OPTAR.

When a final BOR is submitted, the statement's "Last SFOEDL and UOL show this OPTAR has no unfilled orders and no unmatched expenditures" and "This is a final BOR" should be included on the report.

All BORs will be submitted by naval message. Current and prior fiscal year BORs and related information may be included in one message, but each OPTAR will be reported in a separate paragraph of the message.

KEY POINTS:

- The BOR is submitted monthly for the current fiscal year and for the first 6 months following the close of the fiscal year.
- All BORs will be submitted by naval message.
- A final BOR may be submitted by the activity for its OPTARs if the latest SFOEDL shows no unmatched expenditures, the latest UOL shows no unfilled orders, and the activity's Requisition File shows no outstanding chargeable requisitions applicable to that OPTAR.

STANDARD SUBJECT IDENTIFICATION CODES

SECNAV 5210.11