Material control records OPTAR grants and transactions on which form?

The correct choice is NAVCOMPT 2155, also known as the OPTAR LOG, because it specifically serves as a record of Operating Target (OPTAR) grants and transactions within Navy logistics. This form is crucial for tracking budget expenditures and ensuring that logistics specialists can manage their allocated funds effectively.

The NAVCOMPT 2155 allows for the accurate accounting of supply transactions and budgetary actions taken against the OPTAR. It provides a clear overview of funds available and those that have been committed to various logistical needs, thereby helping in maintaining proper budgetary controls and ensuring compliance with financial management regulations within the Navy.

Other options represent different forms used in logistics and procurement processes but do not specifically focus on the material control records concerning OPTAR transactions. For instance, DD 1348-6 is primarily used for requisitioning and tracking inventory items but does not reflect the fiscal aspects tied to OPTAR. SF 44 is a purchase order that allows for a simpler procurement process, while NAVCOMPT 10000 focuses on general accounting rather than specific OPTAR tracking. Each of these forms serves its specific purpose, but none encapsulates the detailed requirements and functionalities as provided by the OPTAR LOG.