Which document serves as a basis for budgetary planning and operational expenses?

The OPTAR Report (NAVCOMPT 2157) is essential for budgetary planning and operational expenses in the Navy. This document establishes the Operating Target (OPTAR) for various departments, detailing the financial resources allocated to them for operational support. By presenting a comprehensive overview of expenditures against the approved budget, the OPTAR Report allows for effective monitoring and management of available funds. It helps ensure that all operational costs are tracked and managed efficiently, which is crucial in maintaining fiscal accountability within military operations. Ultimately, it provides the framework for making informed decisions about resource allocation and financial planning, directly influencing how funds are utilized throughout the fiscal year.