Commandant United States Coast Guard

2100 Second Street, S.W. Washington, DC 20593-0001 (202) 267-0716

COMDTNOTE 7300 2 SEP 1988 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED:1 MAR 1989

CH-16 to COMDTINST M7300.4 Accounting Manual. This notice provides changes and updates to COMDTINST

PURPOSE: M7300.4.

SUMMARY OF CHANGES: Significant changes are marked with a vertical line in the left margin. Editorial changes are not marked. The title of COMDTINST M7300.4 has been changed from the Comptroller Manual, Volume I, Accounting to the Accounting Manual. Part XVII, Chapter 3, Synopsis of Comptroller General (CG) Decisions and Coast Guard Disbursement Guidelines is a new addition to the manual. The following is a brief summary of the significant changes: a. Part II, paragraph 2-B-1. CG Facility Design and Construction Center (LANT), Norfolk, VA is now funded through ATU 32 and supported by the 5th CG District. CG Facility Design and Construction Center (PAC), Seattle, WA is now funded through ATU 33 and supported by MLC Pacific. Part II, paragraph 3-F-2. Deletes Operating Guide (OG-46.00) Ocean Engineering Program, MILSTRIP fund code F. Part II, paragraph 3-K-3. Expenses for Unmanned Aids to Navigation (ATON) - Afloat are now funded from OG-30. Part II, paragraph 3-K-5. Transportation Charges for material and equipment formerly funded from OG-46 are now funded from OG-30.

b. c. d.

COMDTNOTE 7300 2 SEP 1988 2. e. Part II, paragraph 3-K-5.bb. Object Class 2200 Transportation of Things is further expanded to include AtoN material and equipment formerly funded from OG-46 now funded from OG-30. Object Class 2572 Services MER Equipment formerly funded from OG-46 is now funded from OG-30. Object Class 2575 formerly Services - Ocean Engineering Program - Other funded from OG-46 is now titled Services - Other and funded from OG-30. Object Class 2673 Supplies and Materials - ATON - Moorings formerly chargeable to OG-46 is now funded from OG-30. Object Class 3168 Equipment Capitalized - ATON Buoys and Object Class 3182 Equipment - Not Capitalized - MER formerly funded from OG-46 are now funded from OG-30. Part II, paragraph 3-N through 3-N-6.c.(15)(2). OG-43 Shore Unit Program is expanded to fund cost associated with Fixed ATON Structures and Large Navigational Buoys (LNBs), Marine Environmental Response (MER) Programs and Environmental Compliance Programs (ECP); as well as, Short Range ATON charges. OG-43 is further expanded to fund casualty charges resulting from extraordinary events formerly funded from OG-46. Object Class 2571 Services - ATON - Large Navigational Buoys, 2572 Services MER Equipment, 2573 Services - ATON Facilities, 2535 Services - Environmental Compliance Program, 2671 Supplies and Materials ATON, 2672 Supplies and Materials - MER Equipment, 2675 Supplies and Materials - Procured for APA Inventory or Special Projects, 2685 Supplies and Materials - Environmental Compliance Program, 3160 Equipment Capitalized - MER Equipment, 3165 Equipment Capitalized - Environmental Compliance Program, 3169 Equipment - Fixed ATON Systems, and 3183 Equipment not Capitalized Environmental Compliance Program, were all formerly funded from OG-46, but are now funded from OG-43. Part II, paragraph 4-B through 4-B-2.a. Disestablishes the Office of the Comptroller. Establishes cost center 70035 for the Resource Director/Comptroller (G-CRC), 70041 for the Procurement Management Division (G-CPM), 70070 for the Accounting Division (G-CAC), and 70075 for the Finance Center Special Staff (G-CCS-3). Establishes cost center 70195 for the Readiness Budget and Administrative Staff (G-RE). Establishes cost center 70362 for the Logistics Management Division (G-ELM). Deletes cost center 70490 for the Financial Responsibility Division (G-MFR). Disestablishes the Office of Boating, Public and Consumer Affairs (G-B). Part II, paragraph 4-B-4. Establishes the following district offices cost center numbers, 70145 - Information Resource Management (C3/IRM) Staff, 71416 - Marine Environmental Protection Branch (mep), 71417 - Port Safety Branch (mps), and 71418 - Merchant Vessel Safety Branch (mvs). 2

f.

g.

h.

COMDTNOTE 7300 2 SEP 1988 2. i. Part II, paragraph 4-C-1. Deletes cost center number 79835 OPSAIL FY-86. Establishes cost center numbers 79845, 79846, and 79847. Part II, paragraph 7-A-1.a.(3). Deletes General Ledger Account 5930 Other Liabilities - Mortgage Payable - Capehart Housing. Part II, paragraph 8-E-2. Establishes Multiple Year Appropriation and fund account symbol 698/20240 for AC&I fiscal year 1988 through 1992. Establishes Clearing Account Symbol 69F3879(02) for Budget Clearing - Disbursement Statement of Difference/Over 6 months Old and 69F3880(02) for Unavailable Check Cancellation Refunds. Deletes Trust Fund Receipt Account Symbol 24X8135.8 Appropriation Symbol K. Part IV, paragraph 4-A through 4-B-12.d.(2). Updates requirements and procedures concerning Payment of Interest on Overdue Commercial Invoices. Part IV, paragraph 4-L. Revises Payment of Counsel Fees and Court Costs for Active Duty Personnel in Foreign Countries by including Coast Guard Civilian personnel in foreign countries. Part IV, paragraph 7-F-2.b.(4) through 7-F-4.d. debt collection procedures. Updates CG

j.

k.

l.

m.

n. o.

Part IV, paragraph 7-G through 7-H-2.C.(2). Establishes CG procedures for determining the appropriateness of using a credit reporting agency. Part V, paragraph 1-A.2. Industrial Base. Deletes Base Honolulu as an

p. q. r.

Part X, paragraph 2-B.1.a. Revises the cost basis and service life capitalization criteria. Part VII, Chapter 2. Changes the chapter title from Chart and Definition of General Ledger Accounts to Yard Fund General Ledger Accounts. Part XVII, paragraph 3-A through 3-G. Establishes a synopsis of Comptroller General (CG) decisions and CG disbursement guidelines. Remove and insert the following: Insert Cover and Spine, CH-16 Table of Contents, i and ii, CH-16 Table of Contents, v and vi, CH-16 Table of Contents, xi and xii, CH-16 Table of contents, xvii through xix, CH-16 3

s.

3.

ACTION.

Remove Cover and Spine Table of Contents, i and ii Table of Contents, v and vi Table of Contents, xi and xii Table of Contents, xvii and xviii

COMDTNOTE 7300 2 SEP 1988 Remove II-i and II-ii II-2-3 and II-2-4 II-3-11 and II-3-12 II-3-15 through II-3-16a/16b II-3-17 and II-3-18 II-3-21a and II-3-22 II-3-29 through II-3-54 II-3-61 through II-3-128 II-4-1 through II-4-8 II-4-13 and II-4-14 II-4-19 and II-4-20 II-4-31 and II-4-32 II-4-39 through II-4-44 II-4-47 through II-4-50 II-7-1 and II-7-2 II-7-5 and II-7-6 II-7-21 AND II-7-22 II-7-31 and II-7-32 II-8-7 and II-8-8 IV-iii and IV-iv IV-1-1 through IV-1-3 IV-2-1 and IV-2-2 IV-2-5 and IV-2-6 IV-2-9 and IV-2-10 IV-2-17a/b IV-4-1 through IV-4-10 IV-4-17 and IV-4-18 IV-4-47 and IV-4-48 IV-7-13 through IV-7-22 IV-7-25 through IV-7-38 V-1-1 and V-1-2 VI-10-3 through VI-10-7 VII-2-1 and VII-2-2 VIII-1-5 VIII-3-1 through VIII-3-4 VIII-9-1 and VIII-9-2 X-1-1 and X-1-2 X-2-1 and X-2-2 X-3-1 and X-3-2 XI-3-5 and XI-3-6 XVII-i g-3 through g-6 i-19 through i-21 4 Insert II-i and II-ii, CH-16 II-2-3 and II-2-4, CH-16 II-3-11 and II-3-12, CH-16 II-3-15 through II-3-16a/16b CH-16 II-3-17 and II-3-18, CH-16 II-3-21a and II-3-22, CH-16 II-3-29 through II-3-53/54, CH-16 II-3-61 through II-3-124, CH-16 II-4-1 through II-4-8, CH-16 II-4-13 and II-4-14, CH-16 II-4-19 and II-4-20, CH-16 II-4-31 and II-4-32, CH-16 II-4-39 through II-4-44, CH-16 II-4-47 through II-4-50, CH-16 II-7-1 and II-7-2, CH-16 II-7-5 and II-7-6, CH-16 II-7-21 AND II-7-22, CH-16 II-7-31 and II-7-32, CH-16 II-8-7 and II-8-8, CH-16 IV-iii and IV-iv, CH-16 IV-1-1 through IV-1-3, CH-16 IV-2-1 and IV-2-2, CH-16 IV-2-5 and IV-2-6, CH-16 IV-2-9 and IV-2-10, CH-16 IV-2-17 and IV-2-18, CH-16 IV-4-1 through IV-4-10, CH-16 IV-4-17 and IV-4-18, CH-16 IV-4-47 and IV-4-48, CH-16 IV-7-13 through IV-7-22, CH-16 IV-7-25 through IV-7-46, CH-16 V-1-1 and V-1-2, CH-16 VI-10-3 through VI-10-7, CH-16 VII-2-1 and VII-2-2, CH-16 VIII-1-5, CH-16 VIII-3-1 through VIII-3-4, CH-16 VIII-9-1 and VIII-9-2, CH-16 X-1-1 and X-1-2, CH-16 X-2-1 and X-2-2, CH-16 X-3-1 and X-3-2, CH-16 XI-3-5 and XI-3-6, CH-16 XVII-i and XVII-ii, CH-16 XVII-3-1 and XVII-3-2, CH-16 g-3 through g-6, CH-16 i-19 through i-21, CH-16

COMDTNOTE 7300 2 SEP 1988 4. REPORTS AND FORMS REQUIRED. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless otherwise specified by an *. Ordering instructions are in the Catalog of Forms (COMDTINST M5213.6A): CG-3089 - Miscellaneous Obligation CG-3652 - Report of Changes to Federal Real Property (May be procured from Headquarters G-CAC) CG-4412 - Journal Voucher for Transfers - Appropriations Fund and Receipt Accounts CG-4263 - Allotment Journal Voucher CG-4827 - FINAIDS Inter-Office Transfer Voucher CG-5269 - Report of Survey CG ACAD-102 - Cadet Account Control (May be procured from the CG Academy) * DD-1155 - Order For Supplies or Services / Request For Quotations (May be procured from the Department of Navy) * DD-1348 - DOD Single Line Item Requisition System Document (May be procured from the Department of Navy) SF-215 - Deposit Ticket SF-224 - Statement of Transactions (RCS-G-CAC-1135) SF-1080 - Voucher for Transfers Between Appropriations and/or Funds SF-1081 - Voucher and Schedule of Withdrawals and Credits SF-1166 - Voucher and Schedule of Payments * GSA-1166 - Quarterly Report of Real Property Owned or Leased by the United States (RCS-0315-GSA-QU) (May be procured from the General Services Administration) NAVCOMPT-2277 - Voucher for Disbursement and/or Collection (May be procured from the Department of Navy)

*

/s/ M. E. GILBERT RESOURCE DIRECTOR/COMPTROLLER Encl: (1) CH-16 to COMDTINST M7300.4

NON-STANDARD DISTRIBUTION: B:c MLC LANT, MLC PAC (6 extra) Cd: New Orleans (1); Ce: San Francisco (1); Ci: San Francisco, Gloucester, Indian River Inlet (1); Dd: Boston, South Portland, Southwest Harbor, Woods Hole, Long Island Sound, New York, Baltimore, Hampton Roads, Charleston, Humboldt Bay, Milwaukee, Buffalo (1)

5

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 267-0649 COMDTNOTE 7300 17 FEB 1988 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 17 AUG 1988

CH-15 to COMDTINST M7300.4, Comptroller Manual, Volume I, Accounting. This notice provides updates and changes to COMDTINST

PURPOSE: M7300.4.

SUMMARY OF CHANGES: Significant changes are marked with a vertical line in the left margin. Editorial changes are marked with a vertical line Accounting - Coast Guard Academy, Formerly Section M of old CG-264 dated February 24, 1959 is a new addition to the manual and is not marked. The following is a brief overview of the significant changes: a. Part II, paragraph 2-A-3. Establishes Administrative Target Unit (ATU) 23 for the CG Resident Inspection Office, Bath, Maine. Disestablishes ATU 28 CG Resident Inspection Office, Tacoma, WA. Part II, paragraph 2-B-1. Establishes the CG Facility Design and Construction Center (Pacific), Seattle, WA as a Headquarters Unit and the MLC Pacific as the Supporting Unit. Assigns Headquarters as the Supporting Unit for the newly established marine Safety Center (G-MSC), Washington, DC. Establishes the CG Facility Design and Construction Center (East), Norfolk, VA as a Headquarters Unit and the 5th CG District as the Supporting Unit. Establishes the CG Aviation Technical Training Center, Elizabeth City, NC as a Headquarters Unit; the AR&SC will continue to serve as the Supporting Unit. Establishes the Pacific Area Strike Team, San Francisco, CA as a Headquarters Unit and the MLC ] Pacific as the Supporting Unit. Establishes the Atlantic Area Strike Team, Mobile, AL as a Headquarters Unit and the 8th CG District as the Supporting Unit. Part II, 3-K-5.y. Transfers to OG-57, deletes from OG-30, modifies or includes in both OG-30 and OG-57 most of the Object Classes related to Medical Care, Supplies and Equipment.

b.

c.

COMDTNOTE 7300 17 FEB 1988 2. d. Part II, 3-S-1 through 3-S-5. Identifies OG-57 as the principal Operating Guide responsible for funding Medical Care, Supplies and Equipment needed to support health services for all CG members and dependents. Part II, 4-B-2.a. Establishes Cost Center Number 70411 for overall cost associated with the marine Safety Center (G-MSC). Part II, 4.B-2.b. Establishes Cost Center Number 77269 for cost associated with Headquarters directed travel for members of G-MSC. Establishes Cost Center Number 77268 for cost associated with Headquarters directed travel for members of the Office of Acquisition (G-A). Part II, 4-C-1. Establishes Cost Center Number 79710 for operating expenses associated with General Support - Cutter Support (CS) and Cost Center Number 79711 for operating expenses associated with General Support - Aviation Support (AS), Cost Center 79855 General Support - Training for REadiness (PTE) and Cost Center 79856 General Support - Air Interdiction (PTE). Part II, 7-A-1.a.(2). Adds General Ledger (G/L) Account 4101 - Special Payments to Military Members, 4812 - Military Payroll Clearing Account and 4850 - Special Pay Clearing Account. Part IV, 14-F. Adds procedures to record the transfer of Imprest Funds between ATU's. Part IV, 14-G Recording Loss of Imprest Funds. Revises this section to show pro forma entries to record establishment of A/R and replenishment of the Imprest Fund, to record a liquidation by collection and to record relief by writing-off Imprest Fund loss. Part IX. Accounting - Aircraft Repair and Supply Center, formerly Section K of old CG-264 dated February 9, 1960 appears in the Table of Contents, but the text will be published as part of CH-16 to COMDTINST M7300.4. The draft is being reviewed by the Aircraft Repair and Supply Center (AR&SC). Part XI. Adds Accounting - Coast Guard Academy, formerly Section M of old CG-264 dated February 24, 1959.

e.

f.

g.

h.

i. j.

k.

l.

2

COMDTNOTE 7300 17 FEB 1988 3. ACTION. Remove and insert the following: Insert Table of Contents, vii through xviii, CH-15 II-2-1 through II-2-4, CH-15 II-3-18a/b, CH-15 II-3-41/43 through II-3-48, CH-15 II-3-91 through II-3-92a/b, CH-15 II-4-3 through II-4-8, CH-15 II-4-41 through II-4-44, CH-15 II-7-3 and II-7-4, CH-15 II-7-18a/b through II-7-22,CH-15 IV-iii and IV-iv, CH-15 IV-2-17a/b, CH-15 Already removed, change 14 IV-14-1 through IV-14-3, CH-15 VI-i and VI-ii, CH-15 VI-5-1 through VI-5-10, CH-15 VI-10-3 and VI-10-4, CH-15 XI-i through XI-6-4, CH-15 g-1 through g-6, CH-15 i-15 and i-16, CH-15 i-19 and i-20, CH-15

Remove Table of Contents, vii through xvii II-2-1 through II-2-4 II-3-18 (Reverse Blank) II-3-41 through II-3-48 II-3-91 and II-3-92 II-4-3 through II-4-8 II-4-41 through II-4-44 II-7-3 and II-7-4 II-7-18a/b through II-7-21/22 IV-iii and IV-iv IV-2-17 and IV-2-18 Figure 2-1 through 2-4 (Part IV Chap 2) IV-14-1 and IV-14-2 VI-i and VI-ii VI-5-1 through Figure 5-7 (Part VI Chapter 5) VI-10-3 and VI-10-4 XI-1-i g-1 through g-6 i-15 and i-16 i-19 and i-20 4.

REPORTS AND FORMS REQUIRED. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless otherwise specified by an *. Ordering instructions are in the Catalog of Forms (COMDTINST M5213.6A): CG ACAD-101 - Documents Lot Sheet CG ACAD-102 Account Control

CG ACAD-113 - Balance Sheet Statement CG ACAD-114 - Statement of Funds CG-3090 - Miscellaneous Accrued Expenditure CG-3117 - Accounts Payable Voucher CG-3144 - Collection Register CG-4386 - General Ledger Trial Balance (RCS-G-FAC-6016) CG-4409 - Cash Control - Appropriate Repayments

3

COMDTNOTE 7300 17 FEB 1988 4. CG-4411 - Cash Control - Deposit Funds and Other Accounts CG-4412 - Transfers - Appropriations Fund and Receipt Accounts CG-4520 - Report of Unavailable Allotments with General Ledger Trail Balance CG-4521 - Accounts Payable, Accrued Liabilities and Unexpended Balances CG-4522 - Sale of Materials and Services CG-4523 - Reimbursement Revenue with Funds Deposited CG-4524 - Reimbursable Receipts Realized Plus Potential Receipts by Fiscal Year CG-4827 - FINAIDS Inter-Office Transfer Voucher SF-215 - Deposit Ticket SF-224 - Statement of Transactions (RCS-G-FAC-6024) SF-1017G - Journal Voucher SF-1166 - Voucher and Schedule of Payments SF-1081 - Voucher and Schedule of Withdrawals and Credits SF-1098 - Schedules of Cancelled Checks SF-1220 - Statement of Tranactions * TFS-6653 - Undisbursed Appropriation Account Ledger (May be procured from the Department of Treasury)

/s/R. I. Rybacki Comptroller Encl: (1) CH-15 to COMDTINST M7300.4

4

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 267-0649 COMDTNOTE 7300 23 SEP 1987 COMMANDANT NOTICE 7300 SUBJ: 1. 2. CANCELLED: 22 MAR 1988

CH-14 To Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. This notice provides updates and changes to COMDTINST M7300.4.

PURPOSE:

SUMMARY OF CHANGES: Changes are marked with a vertical line in the left margin. Editorial changes contained in Parts II, IV and VI are not marked. The following is a brief overview of the significant changes: a. Part II, paragraph 2-A-3. Establishes the Maintenance and Logistics Command (MLC) Pacific as the Accounting Office for CG's Facility Design and Construction Center, Seattle, WA for expenses entered into on/after 1 October 1987; and also establishes MLC Pacific as the Accounting Office for the CG Training Center, Petaluma, CA. Establishes two MLCs - one for the Atlantic Region (ATU - 32) and the other for the Pacific Region (ATU - 33); merges the 12th Coast Guard (CG) district into the 11th CG district and divides the 3rd CG district between the 1st and the 5th CG districts. The point of demarcation is Toms River, NJ. All CG offices north of Toms River will merge with the 1st CG district and all CG offices south of Toms River will merge with the 5th CG district. Part II, paragraph 2-B-1 (cont'd). Establishes the MLC Atlantic as the Supporting Unit for the CG Training Center, Governers Island, NY and for the Atlantic Area Office; establishes the MLC Pacific as the Supporting Unit for the Pacific Area Office and for the Administration Law Judges located in Long Beach and San Francisco, CA. MLC Pacific will also serve as the Supporting Unit for the Pacific Strike Team, San Francisco, CA, the Resident Inspection Office located in Fountain Valley, CA and for the Facility Design and Construction Center located in Seattle, WA. Deletes the Command Display and Control (COMDAC) Software Management Organization (SMO) Silver Spring, MD and adds the COMDAC Support Facility (CSF), Portsmouth, VA.

b.

COMDTNOTE 7300 23 SEP 1987 2. c. d. e. Part II, paragraph 3-H-7. (cont'd). Changes the office symbol of the district commander from (f) to (a). Part II, paragraph 3-I-4. Allowance (RITA). Explains the Relocation Income Tax

Part II, paragraph 3-I-5.a. Retitles Object Class Number 1111 to Full-Time With Permanent Appointments, 1132 to Part-Time Permanent Appointments and 1133 to Intermittent. Establishes Object Class 1227 - Federal Employees Retirement System (FERS), 1228 - FERS - Special Employees and 1229 - FERS - Thrift Savings Plan. Part II, paragraph 3-K-5.y. Establishes Object Class 2606 Fuel Aircraft -- HH-60J and 2613 Fuel Aircraft -- E-2C and changes the MILSTRIP Fund Code for Object Class 3173. Part II, paragraph 4-B-2.a. (cont'd). Merges the Office of Research and Development with the Office of Engineering, creating the Office of Engineering and Development and the Research and Development Staff. Establishes a Cost Center for the Waterways Management Division (G-NSS) and for the Procurement Management Division (G-FPM). Renamed a few other offices/divisions in this Part as authorized by the Chief of Staff. Part II, paragraph 4-B-4 and 4-B-4 (cont'd). Establishes CG district Cost Center Numbers (for offices expenses entered into on/or after 1 July 1987 under the recent realignment and establishes a Cost Center Number for the Intelligence Division (Ai). Part II, paragraph 4-B-7 through 4-B-9 (cont'd). Establishes Cost Center Numbers for the two Maintenance and Logistics Commands (MLC Atlantic Region and MLC Pacific Region); also establishes Cost Center Numbers to classify all MLC offices expenses. These Cost Center Numbers will be used for offices expenses entered into on/or after 1 July 1987. Part II, paragraph 4-B-26.b. through 4-B-26.b. (cont'd). Merges the 12th CG district into the 11th CG district and divides the 3rd CG district between the 1st and 5th CG districts for the costs of operation and maintenance of housing complexes. Toms River is the point of demarcation. CG offices north of Toms River, NJ will merge with the 1st CG district and CG offices south of Toms River, NJ will merge with the 5th CG district. Establishes a Cost Center Number for Group Eastern Shore Housing, Wallops Island, VA.

f.

g.

h.

i.

j.

k. Part II, paragraph 4-F-3. Establishes Cost Center Numbers for Aircraft Models HH-60J and E-2C and changes the Aircraft Model of the SRR Helicopter to HH-65A. 2

COMDTNOTE 7300 23 SEP 1987 2. l. m. n. Part IV, paragraph 3-G. Provides updated procedures for processing the expenditures for civilian payroll. Part VI, paragraph 3-B-4.a.(6). Revises procedures on how to prepare report for AC&I appropriation. Part VI, Figures VI-10-1 through VI-10-4. Provides updates to the Annual Standard Personnel Salary Costs and the Standard Personnel Support Costs. Remove and insert the following pages: Insert II-2-1 through II-2-4 II-3-17 through II-3-24 II-3-45 and II-3-46 II-3-51 and II-3-52 II-4-1 through II-4-51 IV-2-17 and IV-2-18 IV-3-17 through IV-3-24 IV-8-29 and IV-8-30 VI-3-1 and VI-3-2 VI-10-4 through VI-10-7 g-1 and g-7

3.

ACTION.

Remove II-2-1 through II-2-3 II-3-17 through II-3-24 II-3-45 and II-3-46 II-3-51 and II-3-52 II-4-1 through II-4-45 IV-2-17 and IV-2-18 Figure 2-1 through 2-4 IV-3-17 through IV-3-24b VI-3-1 and VI-3-2 Figure VI-10-1 through VI-10-4 g-1 and g-6 4.

FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center Brooklyn. Ordering instructions are in the Catalog of Forms (COMDTINST M5213.6A): CG-3090 CG-4193 CG-4242 CG-4243 CG-4244 CG-4521 Miscellaneous Accrued Expenditure Expenditure Adjustment Disbursement and Expenditure Document Expenditure Document - Journal Voucher Disbursement Document Reconciliation of Available Funds with Accounts Payable, Accrued Liabilities and Unexpended Balances SF-1103 - U.S. Government Bill of Lading SF-1113a - Public Voucher for Transportation Charges SF-1166OCR - Voucher and Schedule of Payments (OCR) SF-1169 - U.S. Government Transportation Request -

/s/R. I. Rybacki Comptroller Encl: (1) CH-14 to COMDTINST M7300.4

3

(G-FAD-4) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 JAN 7 1986 COMMANDANT NOTICE 7300 SUBJ: 1. 2. CANCELLED: 7 JUL 1986

CH-11 to Comptroller Manual (COMDTINST M7300.4) Volume I, Accounting. This notice provides updates and changes to COMDTINST M7300.4.

PURPOSE:

SUMMARY OF CHANGES: Changes are marked with a vertical line in the left margin with the exception of Part III, Chapter 9, and Part IV, Chapter 6 which are not marked. Summary of significant changes are: a. Part II, paragraph 4-B-2.b. Adds three (3) new Headquarters Directed (HD) OG-30 Travel Cost Centers to the Office of Operations. Part II, paragraph 4-B-3. Adds Cost Center 71720 - Auxiliary Administration with narrative description for use. Part II, paragraph 4-B-11. Adds Cost Centers 61224 - Family Service Representative; 61228 - Command and Enlisted Advisor and Substance Abuse Program; 61229 - Pay/Prsonnel Support Branch; and 61237 - Instructor Support. Part II, paragraph 4-C-1. Adds Cost Centers 73500 - Auxiliary Operations with narrative description for use; 79805 - General Support to the CG Band and Drill Team; and 79833 - General Support to the Presidential Inaugural. Part IV, paragraph 4-A-7. early payments. Part VI, paragraph 6-C-2. explains its use. Revises reporting procedures involving Introduces new IRS Form 1099-G and

b. c.

d.

e. f.

COMDTNOTE 7300 JAN 7 1986 2. g. h. Part VI, paragraph 6-E. of IRS Form 1099-G. Instructions on preparations and use

Part XVII, paragraph 2-U-1. Provides GL codes in the accounting process of cashing personal or government checks for afloat and remote units. Remove and insert the following pages: INSERT List of effective pages 1 through 7 Table of Contents iii through vi ix and x II-4-3 through II-4-6a/6b II-4-9 and II-4-10 II-4-27 and II 4-28 II-4-35 through II-4-38 III-i through III-ii III-9-1 through III-9-4 IV-iii and IV-iv IV-4-9 and IV-4-10 IV-4-17 through IV-4-20 IV-6-1 through IV-6-12 VI-i and VI-ii VI-6-1 through VI-6-9 XVII-2-15 and XVII-2-16

3.

ACTION.

REMOVE List of effective pages 1 through 7 Table of Contents iii through vi ix and x II-4-3 through II-4-6 II-4-9 and II-4-10 II-4-27 and II-4-28 II-4-35 through II-4-38 III-i through III-ii III-9-1 through III-9-19 IV-iii and IV-iv IV-4-9 and IV-4-10 IV-4-17 through IV-4-20 IV-6-1 through IV-6-10 VI-i and VI-ii VI-6-1 through VI-6-6 XVII-2-15 and XVII -2-16 4.

FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless otherwise specified. Ordering Instructions are in the Catalog of Forms (COMDTINST M5213.6): CG-5420 - Travel Repayment Control Form DOT F 1500.2 - Application and Account for Advance of Funds SF-1098 - Schedule of Cancelled Checks SF-1166 OCR - Voucher and Schedule of Payments IRS Form 1096 - Annual Summary and Transmittal of U.S. Information Returns IRS Form 1099-G - Statement for Recipients of Certain Government Payments IRS Form 1099-NEC - Commissions and Fees IRS Form 1099-Misc - Miscellaneous Income

/s/W. P. KOZLOWSKY Comptroller Encl: (1) CH 11 to COMDTINST M7300.4

2

(G-FAD-4) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 NOV 13 1985 COMMANDANT NOTICE 7300 SUBJ: 1. 2. CANCELLED: 12 MAY 1986

CH-10 To Comptroller Manual (COMDTINST M7300.4) Volume I, Accounting.

PURPOSE: This notice provides updates, changes and additions to COMDTINST M7300.4. DIRECTIVES AFFECTED: Part XVII, Chapter I, Authorized Certifying Officer, and Chapter 2, Cashier Operations, formerly published in Comptroller Manual (COMDTINST M7220.27A), Volume II, Disbursing, have been incorporated into Volume I. SUMMARY OF CHANGES: Significant changes are marked with a vertical line on the left margin. Editorial changes are not marked. a. b. c. d. e. Part II, paragraph 3-F-3. Part II, paragraph 4-C-1. Revises the standard object classes. Adds Cost Center 79835, OPSAIL FY-86.

3.

Part IV, paragraph 3-J-2.h. Adds criteria for services procured under commercial forms in lieu of GBLs. Part IV, paragraph 3-J-3. Redefines payment and control procedures for commercial bills. Part IV, paragraph 4-D-9. Adds procedures for requests from other government agencies for offset of government debts from amounts due Coast Guard contractors.

COMDTNOTE 7300 NOV 13 1985 3. f. Part IV, Chapter 4-M. Payment to vendors under Fast Pay Procedures; Chapter 7, Accounts Receivable - Processing and Collection; and Part X, Chapter 3, Fixed Assets - Other General Purpose Property have been completely revised and are not marked. Part IV, Chapter 12-C. Acceptance Policy. Adds Foreign Gifts and Decorations,

g. h.

Part VIII, Chapter 1-V and Chapter 7-D, revises Inventory Accounting for fuel for newly commissioned cutters over the 180 foot class. Part XVII, Chapter U. Authorizes imprest fund cashiers located on afloat units to cash personal or government checks. Part XVII, Chapter X. Incorporates procedures to follow during a DOT Inspector General surprise audit. Part XVII, Chapter Y. Authorizes imprest fund cashiers to make emergency payroll payments to members remotely located from an imprest fund. Remove and insert the following pages: INSERT v through viii xv and xvi List of effective pages 1 thru 7 II-3-1 and II-3-2 II-3-11 and II-3-12 II-3-111 through II-3-116 II-4-37 and II-4-38 II-7-19 and II-7-20 IV-i through IV-iv IV-3-25 through IV-3-26 Figure 3-4 IV-4-27 and IV-4-28 IV-4-31 through IV-4-32 IV-4-49 through IV-4-52 IV-7-1 through IV-7-19 Figure 7-1 through Figure 7-8 IV-8-7 and IV-8-8 IV-12-1 through IV-12-12 Figure 12-1 VIII-1-5 VIII-7-24 X-3-1 through X-3-8

i.

j. k.

4.

ACTION.

REMOVE v through viii xv and xvi List of effective pages 1 thru 7 II-3-1 and II-3-2 II-3-11 and II-3-12 II-3-111 through II-3-116 II-4-37 and II-4-38 II-7-19 and II-7-20 IV-i through IV-iv IV-3-25 through IV-3-26 IV-4-27 and IV-4-28 IV-4-31 through IV-4-32 IV-4-49 through IV-4-52 IV-7-1 through IV-7-16 Figure 7-1 through Figure 7-8 IV-8-7 and IV-8-8 IV-12-1 through IV-12-8 VIII-1-5 VIII-7-24 X-3-1 through X-3-3

2

COMDTNOTE 7300 NOV 13 1985 4. (cont'd). XVII-i XVII-1- through XVII-1-4 XVII-2-1 through XVII-2-27 g-1 through g-6 i-1 through i-21

g-1 through g-6 i-1 through i-20 5.

REPORTS/FORMS REQUIRED. The report, Statement of Receipt/Acceptance of Foreign Gifts, Travel/Transportation, CG-5418 (8-85), RCS-G-FLP-6267, referenced in Part IV of this Manual will not be a stock item. Initial issue will be made to district offices and all Headquarters units. This form may be reproduced locally.

/s/W.P. KOZLOVSKY Comptroller Encl: (1) CH-10 to COMDTINST M7300

3

(G-FAD-4) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 27 AUG 1985 COMMANDANT NOTICE 7300 SUBJ: 1. 2. CANCELLED: 26 FEB 1986

CH-9 TO COMPTROLLER MANUAL (COMDTINST M7300.4), VOLUME I, ACCOUNTING This notice provides additions and changes to COMDTINST

PURPOSE. M7300.4.

SUMMARY OF CHANGES. Changes are marked with a vertical line in the left margin. Editorial changes made on Parts IV, VIII and XVI are not marked. Summary of significant changes are: a. Part II, paragraphs 3-H-5 and 3-W-6. Eliminates Special Active Duty for Training (SADT) for Reserve Commissioned Officers, Commissioned Warrant and Warrant Officers, and Enlisted Personnel. Part II, paragraph 3-J-2-b. Eliminates Sub-Account 20.20 Officers, and Sub-Account 20.30 - Enlisted. Part II, paragraph 3-J-2-c. Revises guidelines concerning the charging of costs of PCS travel for Military Members and for Civilian Employees. Part II, paragraph 4-B-3. Reporting Unit (persru). Adds Cost Center 71680 - Personnel

b. c.

d. e.

Part IV, paragraph 4-A-6-c.(4). Redefines "meat" and "meat products" to include edible fresh or frozen poultry meat, perishable poultry meat food products, fresh eggs and perishable egg products. Part IV, paragraph 4-A-6.d. Revises the provisions for payment of bills. Also revises the definition of early payments to include all payments made more than 2 days before the due date.

f.

COMDTNOTE 7300 27 AUG 1985 2. g. h. Part IV, paragraph 4-E-2-b. Revises Object Class on Claim for Reimbursement for Notary Commission from 2556 to 1200. Part IV, paragraph 4-F-2. Revises guidelines concerning the charging of costs of Temporary Additional Duty/Temporary Duty. Part VI, Chapter 10. Standard Personnel Costs (SPC). Covers the purpose, procedures, and distribution of SPC funds. Part VI, Figure 10-1. Reflects the FY 1985 Annual Standard Personnel Salary Costs. Part VI, Figures 10-2 through 10-4. Provides FY-1985, FY-1986 and FY-1987 Standard Personnel Support Costs, respectively. Part VIII, Figure 8-2. Revises Form CG-3096, Consolidated Coast Guard Dining Facility (CGDF) Operating Statement. Remove and insert the following pages: INSERT list of effective pages 1 through 7 Table of Contents x through xii II-3-13 and II-3-14 II-3-23 and II-3-24 II-3-45 and II-3-46 II-3-103 and II-3-104 II-4-5 and II-4-6 IV-4-5 and IV-4-6 IV-4-31 through IV-4-34 VI-i and VI-ii VI-10-1 through VI-10-3 Figure VI-10-1 through VU-10-4 VIII-i and VIII-ii VIII-1-3 and VIII-1-4 VIII-3-1 through VIII-3-8 VIII-3-11 through VIII-3-16 VIII-5-1 and VIII-5-2 VIII-6-3 and VIII-6-4 VIII-7-1 and VIII-7-2 VIII-7-19 through VIII-7-22 VIII-8-1 through VIII-8-3 Figure 8-1 and Figure 8-2 VIII-9-1 and VIII-9-2 XVI-3-1 and XVI-3-2

i.

j. k.

l. 3.

ACTION.

REMOVE List of effective pages-1 through 7 Table of Contents x through xii II-3-13 and II-3-14 II-3-23 and II-3-24 II-3-45 and II-3-46 II-3-103 and II-3-104 II-4-5 and II-4-6 IV-4-5 and IV-4-6 IV-4-31 through IV-4-34 VI-i and VI-ii ----VIII-i and VIII-ii VIII-1-3 and VIII-1-4 VIII-3-1 through VIII-3-8 VIII-3-11 through VIII-3-16 VIII-5-1 and VIII-5-2 VIII-6-3 and VIII-6-4 VIII-4-1 and VIII-7-2 VIII-7-19 through VIII-7-22 VIII-8-1 through VIII-8-3 Figure 8-1 and Figure 8-2 VIII-9-1 and VIII-9-2 XVI-3-1 and XVI-3-2

2

COMDTNOTE 7300 27 AUG 1985 4. REPORTS/FORMS REQUIRED. The report, Consolidated Coast Guard Dining Facility (CGDF) Operating Statement CG-3096, RCS-G-FAC-6020, referenced in Part VIII of this Manual will not be a stock item. Initial issue will be made to district offices and all headquarters units with Coast Guard Dining Facilities. This form may be reproduced locally.

/s/ W.P. KOZLOVSKY Comptroller Encl: (1) CH-9 to COMDTINST M7300.4

3

(G-FAD-4) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 10 MAY 1985 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 9 NOV 1985

CH-8 to Comptroller Manual (COMDTINST M7300.4), Volume 1, Accounting. This notice provides updates and changes to COMDTINST

PURPOSE. M7300.4.

DIRECTIVES AFFECTED. This change incorporates Transfer of Accountability (COMDTNOTE 7202), dated October 1984 and cancels Recording Assets and Liabilities in the Accounting Records Relative to Lost or Damaged Personal Property of Coast Guard Personnel (COMDTINST 7240.3), dated October 1981 which was published in Change 6. SUMMARY OF CHANGES. Significant changes are marked with a vertical line in the left margin. Editorial changes are not marked. Summary of significant changes follow: a. b. c. d. Part II, paragraph 3-K-5.y. Includes Fund Codes HI, GW and GJ for Object Class Codes 2551, 3164 and 3173 respectively. Part II, paragraph 4-B-2. Adds Headquarters Directed (HD) OG-30 travel for inclusion in ATU 98. Part II, paragraph 4-B-2.b. used for HD travel. Establishes Cost Centers to be

3.

Part II, paragraph 7-A and 7-B. (1) (2) Redesignates General Ledger (GL) account 2150 from "Imprest Funds" to "Advances to Cashiers." Adds GL account 2340 - "Accounts Receivable - Agent Cashier Losses."

COMDTNOTE 7300 10 MAY 1985 3. e. f. g. Part II, paragraph 7-D. Deletes GL account 5650 "Imprest Fund Advances." Part II, paragraph 8-E-2. "Boat Safety Account." Part II, paragraph 8-E-3. (1) Redesignates Receipt Account 2463 - "Rent of Real Property Not Otherwise Classified" to Receipt Account 3220. Redesignates Receipt Account 2463 - "Sale of Power and Other Utilities" to Receipt Account 3220. Redesignates Receipt Account 2463 - "Fees and Other Charges for Landing and Other Transportation Services" to Receipt Account 3220. Deletes Receipt Account 8535 - "Special Statistical Work, Coast Guard (Available) (49 USC 1657) (n)." Adds Appropriation 69X8149 -

(2) (3)

(4) h. i. j. k. l. m. n. o. p.

Part IV, paragraph 3-P. Adds new paragraph, "Headquarters Directed (HD) OG-30 Travel." Part IV, paragraph 6-G. Adds new paragraph, "Voucher Schedules for Advance Payments to Cashiers." Part IV, paragraph 7-F-4.b. Changes the schedule for Aging of Account Receivables. Part IV, paragraph 8-E-3.a. Redesignates Receipt Account 692419.2 for certification services to 693220. Part IV, Chapter 14. Cashier Advances." Adds new chapter "Accounting for Revises reporting format and

Part VI, paragraph 2-A-3. establishes Figure 2-1.

Part VI, paragraph 9-B-3.a(3). Adds instructions on reporting of Cash Advances to Cashiers. Part X, paragraph 2-B-1.a. Increases capitalization criteria from $300 to $1,000. Part X, paragraph 3-C. from $300 to $1,000. Increases capitalization criteria

COMDTNOTE 7300 10 MAY 1985 3. q. r. 4. Part XIII, paragraph 4-A-1. Code (USC) reference. Part XIII, paragraph 4-A-2. Updated the United States Updated the USC reference.

ACTION.

Remove and insert the following pages: INSERT Table of Contents v through xv II-3-37 through II-3-42 II-3-45 through II-3-46 II-3-51 through II-3-52 II-4-1 through II-4-6 II-7-1 through II-7-2 II-7-5 through II-7-6 II-7-9 through II-7-12 II-7-29 through II-7-30 II-8-7 through II-8-13 III-1-1 through III-1-2 IV-i through IV-iv IV-1-3 IV-341 through IV-3-46 IV-4-41 through IV-4-42 IV-6-8a/8b IV-7-3 through IV-7-4 IV-7-11 through IV-7-12 IV-8-1 through IV-8-2 IV-8-9 through IV-8-10 IV-14-1 through IV-14-2 VI-2-1 through VI-2-3 VI-9-1 through VI-9-2a/2b VIII-8-1 through VIII-8-2 VIII-9-1 through VIII-9-2 X-2-1 through X-2-2 X-3-1 through X-3-2 XIII-2-1 through XIII-2-2 XIII-4-1 through XIII-4-2 g-3 through g-4 i-1 through i-20

REMOVE Table of Contents v through xv II-3-37 through II-3-42 II-3-45 through II-3-46 II-3-51 through II-3-52 II-4-1 through II-4-6 II-7-1 through II-7-2 II-7-5 through II-7-6 II-7-9 through II-7-12 II-7-29 through II-7-30 II-8-7 through II-8-13 III-1-1 through III-1-2 IV-i through IV-iv IV-1-3 IV-3-41 through IV-3-44 IV-4-41 through IV-4-42 -----------------------IV-7-3 through IV-7-4 IV-7-11 through IV-7-12 IV-8-1 through IV-8-2 IV-8-9 through IV-8-10 ---------------------VI-2-1 VI-9-1 through VI-9-2 VIII-8-1 through VIII-8-2 VIII-9-1 through VIII--9-2 X-2-1 through X-2-2 X-3-1 through X-3-2 XIII-2-1 through XIII-2-2 XIII-4-1 through XIII-4-2 g-3 through g-4 i-1 through i-20 5.

FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless otherwise specified. Ordering instructions are in the Catalog of Forms (COMDTINST M5213.6). CG-2688 - Collection Receipt CG-3089 - Miscellaneous Obligations CG-3096 - Consolidated General Mess Operating Statement

COMDTNOTE 7300 10 MAY 1985 5. (cont'd). CG-4144 - Operating Guide Summary of Budget Estimates CG-4263 - Allotment Journal Voucher CG-4386 - General Ledger Trial Balance CG-4391 - General Ledger Journal Voucher CG-4412 - Journal Voucher for Transfer-Appropriation Funds and Receipt Accounts CG-4580 - Summary of Stores Transaction CG Supply Fund DOT F 2770.2 - Record of Cash Receipts GSA-789 - Statement, Voucher and Schedule of Withdrawal and Credits (GSA) SF-215 -- Deposit Ticket SF-224 -- Statement of Transaction SF-1081 - Voucher and Schedule of Withdrawal and Credits (GSA) SF-1166 - Voucher and Schedule of Payments SF-1170 - Redemption of Unused Tickets SF-5515 - Debit Voucher TFS-6653 - Undisbursed Appropriation Account 6. REQUIRED REPORTS. RCS: G-FAC-6016 - General Ledger Trial Balance Report RCS: G-FAC-6019 - Operating Cost Reports RCS: G-FAC-6020 - Consolidated Commissary Report RCS: G-FAC-6024 - Statement of Transactions Report RCS: G-FAC-6032 - Summary of Stores Transaction RCS: G-FAC-6185 - Monthly Status Report of Obligations and Outlays Encl: (1) CH-8 to COMDTINST M7300.4 /s/ W.P KOZLOVSKY Comptroller

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 3 JAN 1985 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 2 JUL 1985

CH-7 to Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. This notice provides additions and changes to COMDTINST M7300.4.

PURPOSE.

SUMMARY OF CHANGES. Changes are marked with a vertical line in the left margin. Coast Guard Supply Fund, Part VIII, chapters 1, 3, 7 and 9 have been substantially revised and are not marked with vertical lines. Editorial changes are not marked. Summary of changes are: a. Part I, paragraph 2-G. Refers to Comptroller Manual (COMDTINST M4400.13), Volume III, Supply/Property and Transportation, Part I, chapter 1, which shows an outline of how to conduct Internal Control Reviews as required by OMB Circular A-123 and the Federal Managers' Financial Integrity Act of 1982. Part II, paragraph 2-A-3. Coordination Center. Adds ATU-54 - CG Intelligence

b. c.

Part II, paragraph 3-D-1. Adds object class 2155 "Emergency Leave" and realigns various 216X - "Travel" object class codes. Part II, paragraph 3-H-3. only. Adds OG-01.00 for use with JUMPS

d. e. f.

Part II, paragraph 3-H-5. Adds object class 1302 "Unemployment Compensation-State." Part II, paragraph 3-H-7. for JUMPS. Adds various object class codes

COMDTNOTE 7300 3 JAN 1985 2. g. Part II, paragraph 3-K-5.y. Adds following object class codes: (1) 2204 - Transportation of DOD Excess Personal Property. (2) 2515 - Services - Charges for NAFA Stocking of Uniform Clothing. (3) 2567 - Services - Damage to Private Auxiliary Facilities. Part II, paragraph 3-X. Adds object class code 2131 "Travel for Training (TD, TAD) - Officers." Part II, paragraph 4-B-2.a. (1) Adds several new cost centers for Office of Reserve. (2) Changes NAFA Management Division (G-FNM) to Financial Resale Systems Division (G-FRS). (3) Adds cost center 70260 - A-76 Task Force (G-FP). Part II, paragraph 4-B-24.a. Includes "inadequate" housing to family housing cost centers. Part II, paragraph 4-B-25. housing. Part II, paragraph 4-D-1. Readiness Exercises." Includes inadequate family Adds cost center 87221 - "SADT

h. i.

j. k. l. m.

Part IV, paragraph 3-J-2/3. Adds "Criteria for Transportation Services Procured Under Commercial Forms in lieu of GBLs." Includes Figures 3-1 and 3-2. Part IV, paragraph 4-A-6.a. Includes necessity for progress payment provisions in contracts, if applicable. Part IV, paragraph 4-A-6.c. Adds, progress payment requests are considered proper invoices, when authorized. Part IV, paragraph 9-C-2.e. Provides that costs of less than $100 except for travel items, are not to be transferred. Part XIII, paragraph 8-C-1. Adds accrued expenditure billing status codes and Figures for Pollution Fund. Part XVI, paragraph 2-C-3. Changes procedure for processing auxiliary claims. Part XVI, paragraph 2-C-4. Charges expenditures for repair of damages to auxiliary vessels to OG-30. 2

n. o. p. q. r. s.

COMDTNOTE 7300 3 JAN 1983 3. ACTION. Remove and insert the following pages: Insert Table of Contents i and ii vii through xii I-i I-2-1 through I-2-4 II-i and II-ii II-2-1 and II-2-2 II-3-5 through II-3-8/10 II-3-13 through II-3-18 II-3-31 through II-3-34 II-3-37 through II-3-42b II-3-67 through II-3-72 II-3-105 and II-3-106 II-4-1 and II-4-2 II-4-15 and II-4-16 II-4-21 through II-4-24 II-4-39 and II-4-40 III-i and III-ii IV-i through IV-iv IV-3-25 through IV-3-38 IV-3-41 through IV-3-44 IV-4-3 through IV-4-6 IV-9-7 and IV-9-8 IV-10-1 through IV-10-11 V-i VI-i and VI-ii VIII-i and VIII-ii VIII-1-1 through VIII-3-2 VIII-3-11 through VIII-3-18 VIII-7-1 through VIII-7-27 -------VIII-9-3 and VIII-9-4 X-i XII-i XIII-i and XIII-ii XIII-8-5 through XIII-8-8 -------XVI-i XVI-2-1 and XVI-2-2 g-1 through g-6 i-3 through i-14

Remove Table of Contents i and ii vii through xii I and i vii through I-2-3 Part II - i and ii II-2-1 and II-2-2 II-3-5 through II-3-8/10 II-3-13 through II-3-18 II-3- 1 through II-3-34 II-3- 7 through II-3-42 II-3- 7 through II-3-72 II-3-105 and II-3-106 II-4-1 and II-4-2 II-4-15 and II-4-16 II-4-21 through II-4-24 II-4-39 and II-4-40 Part III - i and ii Part IV - i through iv IV-3-25 through IV-3-28 IV-3-41 IV-4-3 through IV-4-6 IV-9-7 and IV-9-8 IV-10-1 through IV-10-11 Part V - i Part VI - i and ii Part VIII - i and ii VIII-1-1 through VIII-3-2 VIII-3-11 through VIII-3-18 VIII-7-1 through VIII-7-12 Figures 7-1 and 7-2 VIII-9-3 Part X - i Part XII - i Part XIII - i and ii XIII-8-5 and XIII-8-6 Figure 8-1 Part XVI - i XVI-2-1 and XVI-2-2 g-1 through g-6 i-3 through i-14

3

COMDTNOTE 7300 3 JAN 1983 4. FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless specified. Ordering instructions are in the Catalog of Forms (COMDTINST M5213.6). CG-2576 CG-2688 CG-3089 CG-3095 CG-3096 CG-3097 CG-3114 CG-3116 CG-3312A CG-3624 CG-4140 CG-4193 CG-4232 CG-4242 CG-4243 CG-4244 CG-4245 CG-4263 CG-4275 CG-4386 CG-4391 CG-4408 CG-4412 CG-4482 CG-4519 CG-4520 CG-4521 CG-4522 CG-4523 CG-4524 CG-4525 CG Dining Facility Operating Statement Collection Receipt Miscellaneous Obligations Daily Summary of Receipt Transactions General Mess Operating Statement Daily Summary of Expenditure Transaction Adjustment Form Stores Account Balance Sheet Personnel Action Schedule of Military Payrolls HHG Shipment Record Expenditure Adjustment Reconciliation of Work-in-Progress GL Account 4400 Expenditure and Disbursement Document Expenditure Document-Journal Voucher Disbursement Document Obligation Journal Voucher Journal Voucher MILSTRIP Bill Processing Sheet GL Trial Balance GL JV Cash Control-Appropriation Disbursements Journal Voucher for Transfer Capital Authorization Control Reconciliation of Deposit Fund Accounts Reconciliation of Allotment Status Report and Report of Unavailable Allotments with GL Trial Balance Sheet Reconciliation of Available Funds with Account Payable Accrued Liability and Unexpended Balances Reconciliation of GL Account 8210, Reimbursable Costs of OE with GL Accounts 7710, 7720 and 7730, Sale of Materials and Services Reconciliation of Reimbursable Revenue with Funds Deposited Comparison of Expenditures Charged to OG-80.00 with Reimbursable Receipts Realized Plus Potential Receipts by Fiscal Year Reconciliation of General Fund and Trust Fund Revenue with Funds Deposited Inter-Office Transfer Voucher Meal Ticket Uniform Services Order for Supplies and Services Release/Receipt Document Transportation Control and Movement Document

CG-4827 DD-652 DD-1155 DD-1348-1DD-1384 -

4

COMDTNOTE 7300 3 JAN 1985 4. (cont'd).. GSA-1166 F-347 SFAnnual Report of Real Property Owned by U.S. Government - Order for Supplies and Services - Statement of Transactions - Voucher for Transfer Between Appropriation and/or Funds

5.

REQUIRED REPORTS. -FAC-6022 -FAC-6248 Certification of Year-End Status Pollution Fund Receivables Report

/s/W.P. KOZLOVSKY COMPTROLLER Encl: (1) CH-7 to COMDTINST M7300.4

Non-Standard Distribution: Bb: Atlantic only (1) Bc: 2nd (1); 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Code (1) extra Cd: Miami (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, Portland, Southwest Harbor, Woods Hole, Long Island Sound, New York, Baltimore, Hampton Roads, Charleston, and Humboldt Bay only (1) Dx: Kaneohe only (1) Others: M-80 (4)

5

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 24 AUG 1984 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 23 GEB 1985

CH-6 to Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. This notice provides additions and changes to COMDTINST

PURPOSE. M7300.4.

DIRECTIVES AFFECTED. This is to reaffirm that Comptroller Manual (CG-264), Volume 1, is cancelled in its entirety. All accounting information is now contained in COMDTINST M7300.4. SUMMARY OF CHANGES. Significant changes are marked with a vertical line in the left margin. Part III, chapter 9; Part IV, chapter 13 and sections 4-Q and 6-F; and Part VI, chapter 9 are new. Editorial changes are not marked. Summary of significant changes are: a. Part II, paragraph 3-C-1. (1) Adds "leased housing" to object class 1920. (2) Adds Temporary Active Duty (TEMAC) to object class 1932. Part II, paragraph 3-F-3. Adds object class 2162 - "Travel Commercial - Emergency Leave - (Foreign and Domestic)." Part II, paragraph 3-K-5.j. Changes "boats" to "small craft" to include certain boats, barges and amphibious craft. Part II, paragraph 3-K-5.y. Adds object class 3164 "Equipment Capitalized - Boats, Barges adn Amphibious Craft." Deleted from section 3-O-5.

3.

b. c. d.

COMDTNOTE 7300 24 AUG 1984 e. f. g. h. i. Part II, paragraph 3-K-5.y. Adds narrative for "Unvouchered Expenditures for Confidential Investigation." Part II, paragraph 3-O-4.f. to 3-K-5.y. Part II, paragraph 8-E-3. receipt accounts. Deleted "small craft" and added

Changes several general fund

Part III, chapter 9. The control of military Permanent Change of Station (PCS) travel advances is incorporated. Part IV, paragraphs 3-J-1.c through 3-J-1.e. Expands explanation for "Excess Costs" and spells out responsibilities for authorized certifying officer (ACO) and transportation officer (TO). Part IV, paragraph 4-A-6.a.(3). Requires procurement documents processed under provisions of Packers and Stockyard or Perishable Agricultural Commoditites Act be flagged with a "special handling" notation. Part IV, paragraph 4-A-6.c.(3)(a) and (b). and courtesy payments from $25 to $100. Changes waiver

j.

k. l.

Part IV, section 4-Q. This section introduces the payment of claims involving the liability of the Coast Guard relating to loss or damage to personal property of Coast Guard personnel. Part IV, section 6-F. This section incorporates the processing of payments through the Treasury Financial Communication Systems (TFCS). Part IV, paragraph 8-E-1. from $500 to $1,000. Changes daily transmittal maximum

m.

n. o. p. q.

Part IV, section 8-H. Refers to procedure for the establishment of a Treasury's General Account (TGA). Part IV, paragraph 8-K-1.b. Includes new clearing account for unreconciled deposit differences (69F3878)(02). Part IV, paragraph 9-E-7.c. Expands "Advances and Payments Between Agencies" to include Statement, Voucher and Schedule of Withdrawals and Credits (GSA-789) and additional clarifications. Part IV, chapter 13. The procedure on unavailable check cancelation and recertification of payments is incorporated. Part IV, paragraphs 6-C-3 and 6-C-4. Relates to reporting of interest penalties to IRS if amount exceeds $600 in a calendar year. Part IV, chapter 9. This chapter covers the Statement of Transaction Report (SF-224). 2

r. s.

t.

COMDTNOTE 7300 24 AUG 1984 3. ACTION. Remove and insert the following pages: Insert Table of Contents - i through xv Part I - i Part II - i and ii II-3-3 through II-3-14 II-3-23 thourgh II-3-26 II-3-29 through II-3-128 II-4-3 through II-4-6 II-4-9 through II-4-14 II-4-21 through II-4-45 II-7-1 and II-7-21/22 II-7-45 II-8-5 through II-8-13 Part III - i III-9-1 through III-9-19 Part IV - i through iv IV-2-11 and IV-2-12 IV-3-1 and IV-3-2 IV-3-7 and IV-3-8 IV-3-11 through IV-3-16 IV-3-25 through IV-3-41 IV-4-1 through IV-4-57 IV-6-5 through IV-6-10 IV-7-1 and IV-7-16 IV-8-1 through IV-8-31 -------IV-9-7 through IV-9-18b IV-13-1 through IV-13-3 Part V - i V-1-1 through V-1-2 Part VI - i and ii VI-5-3 and VI-5-4 VI-5-13 (Figure 5-8) VI-6-1 through VI-6-6 -------VI-9-1 through VI-9-4 Part X - i GLOSSARY TAB g-1 through g-6 INDEX TAB i-1 through i-20

Remove Table of Contents - i through iii Part I - i Part II - i and ii II-3-3 through II-3-14 II-3-23 through II-3-26 II-3-29 through II-3-123 II-4-3 through II-4-6 II-4-9 through II-4-14 II-4-21 through II-4-47 II-7-1 and II-7-22 II-7-45 II-8-5 through II-8-14 Part III - i -------Part IV - i through iv IV-2-11 and IV-2-12 IV-3-1 and IV-3-2 IV-3-7 and IV-3-8 IV-3-11 through IV-3-16 IV-3-25 through IV-3-40 IV-4-1 through IV-4-51 -------IV-7-1 and IV-7-16 IV-8-1 through IV-8-22 Figures 8-1 through 8-5 IV-9-7 through IV-9-18 -------Part V - i V-1-1 through V-1-2 Part VI - i and ii VI-5-3 and VI-5-4 -------VI-6-1 through VI-6-4 Figures 6-1 and 6-2 -------Part X - i -----------------------------

3

COMDTNOTE 7300 24 AUG 1984 4. FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless otherwise specified. Ordering instructions are in the Catalog of Forms (CG-218). CG-2688 CG-4263 CG-4386 CG-4408 CG-4409 CG-4411 CG-4412 CG-4519 CG-4525 CG-5215 DD-1155 DD-1348 DOT F 1500.2 DOT F 2770.2 GSA 789 Collection Report Journal Voucher GL Account Trial Balance Cash Control - Appropriations Disbursements Cash Control - Appropriations Repayments Cash Control - Deposit Funds and Other Accounts Journal Voucher for Transfer - Appropriations Fund and Receipt Accounts The Reconciliation of Deposit Fund Accounts The Reconciliation of General Fund and Trust Fund Reconciliation for the Balance of GL Account 2120 with FY Activity Reported Order for Supplies or Services (Navy) Single Line Item Requisitioning System Document (Manual) (Navy) Application and Account for Advance of Funds Record of Cash Receipts Statements, Voucher and Schedule of Withdrawals and Credits (GSA) Summary Transmittal (IRS) Miscellaneous Income (IRS) Interest Income (IRS) Apportionment and Reapportionment Schedule (GSA) Deposit Ticket (GSA) Statement of Transactions Public Voucher for Refunds (GSA) Voucher and Schedule of Withdrawal and Credits (GSA) Voucher and Schedule to Effect Correction of Errors (GSA) Voucher and Schedule of Payments (GSA) Request for Stop Payment (GSA) Request for Removal of Stop Payment (GSA) Unavailable Check Cancellation (GSA) Debit Voucher (GSA) Adjustment of Agency Deposits/Debit Voucher Statement of Differences Undisbursed Appropriation Account

IRS Form 1096 IRS Form 1099 IRS Form 1099 SF-132 SF-215 SF-224 SF-1047 SF-1081 SF-1097 SF-1166 SF-1180 SF-1181 SF-1184 SF-5515 TFS Form 5901 TFS Form 6652 TFS Form 6653 Note:

TFS forms are available from the below source of supply: Supply and Property Management Branch Division of Facilities Management Bureau of Government Financial Operations Department of the Treasury Franklin and Union Streets Ford Plant, Bldg #12, Room 13 Alexandria, VA 22314 Tel: (703) 566-6710 4

COMDTNOTE 7300 24 AUG 1984 5. REQUIRED REPORTS. RCS:G-FAC-6017 - The Reconciliation of Deposit Fund Accounts RCS:G-FAC-6017 - The Reconciliation of General Fund and Trust Fund Revenue with Funds Deposited RCS:G-FAC-6024 - Statement of Transaction Report RCS:G-FAC-6236 - Reconciliation of the Balance of CG-5215 GL Account 2120 w/FY Activity RCS:G-FAC-6257 - Interest Penalty Payments Report - Prompt Payment Act

/s/ T. P. SCHAEFER Acting Comptroller Encl: (1) CH-6 to COMDTINST M7300.4

Non-Standard Distribution: Bb: Atlantic only (1) Bc: 2nd (1); 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Code (1) extra Cd: Miami (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, Portland, Southwest Harbor, Woods Hole, Long Island Sound, New York, Baltimore, Hampton Roads, Charleston, and Humboldt Bay only (1) Dx: Kaneohe only (1)

5

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 4266091 COMDTNOTE 7300 9 DEC 1983 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 8 JUN 1984

CH-5 to Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. This notice provides additions and changes to COMDTINST

PURPOSE. M7300.4.

DIRECTIVES AFFECTED. This change cancels Management and Control of International Transactions (COMDTINST 4230.1E), dated 10/79. It also incorporates the information from Payment of Incorrectly Addressed Invoices (COMDTNOTE 7240), dated 6/80; and Semi-Annual Reporting of Outstanding Debts (COMDTNOTE 7330), dated 3/81. SUMMARY OF CHANGES. Significant changes are marked with a vertical line in the left margin. Part VI, chapters 7 and 8, are new. Editorial changes are not marked. Summary of significant changes follow: a. Part II, paragraph 3-K-5.x. (1) Changes object class 2572 title from "Service - Champus Outpatient" to "Services - Champus Inpatient". (2) Adds object class 2592 with narrative description. Part II, paragraphs 3-Y-2 and 3-Y-4. designator 72.0X to 73.0X. Changes operating guide

3.

b. c.

Part II, paragraph 4-B-2.a. (1) Adds cost center 70303. (2) Changes cost center 70010 to 70710. Part II, paragraph 4-B-24.b. Adds cost center 71947.

d.

COMDTNOTE 7300 9 DEC 1983 3. e. f. g. h. 4. Part IV, paragraph 4-A-5.h. Expands explanation of Packers and Stockyard and Perishable Agriculture Commodities Acts: Part IV, paragraph 4-A-6.a(3). procedures. Expands procurement

Part IV, paragraph 4-A-6.c(3). Adds procedure for incorrectly addressed invoices. Part IV, paragraph 4-A-6.d(2). Adds timeframes for scheduling currency payments to U.S. Treasury. Remove and insert the following pages: Insert I-1-1 I-2-1 through I-2-3 II-3-1 through II-3-4 II-3-9 through II-3-10 II-3-13 through II-3-18 II-3-21 through II-3-24 II-3-29 through II-3-32 II-3-39 through II-3-123 II-4-1 through II-4-47 II-7-1 through II-7-45 II-8-1 through II-8-10 IV-4-1 through IV-4-8 IV-9-3 through IV-9-6 VI Table of Contents VI-7-1 through VI-7-9 VI-8-1 through VI-8-5 Brown cover Part VI tab - Reports and Reconciliations

ACTION.

Remove I-1-1 I-2-1 through I-2-3 II-3-1 through II-3-4 II-3-9 through II-3-10 II-3-13 through II-3-18 II-3-21 through II-3-24 II-3-29 through II-3-32 II-3-39 through II-3-122 II-4-1 through II-4-48 II-7-1 through II-7-48 II-8-1 through II-8-10 IV-4-1 through IV-4-7 IV-9-3 through IV-9-6 VI Table of Contents Yellow cover Part VI tab - Supply Fund 5.

FORMS AVAILABILITY. The following forms referenced in this change are available from the Coast Guard Supply Center, Brooklyn, unless specified. Ordering instructions are in the Catalog of Forms (CG-218). CG-3624 CG-3652 CG-4243 CG-4263 DD-113 DD-1348 Schedule of Military Payrolls Report of Changes to Federal Property Expenditure Document and Journal Voucher Allotment Journal Voucher Military Pay Records DoD Single Line Item Requisition System Document (MILSTRIP) DD-1348-1 - DoD Single Line/Release Receipt Document GSA-1166 - Annual Report of Real Property Owned by the U.S. Government OF-1017G - Journal Voucher SF-2806 - Individual Retirement Record II-1-1 II-1-1 II-2-1 thru II-2-3 2 II thru 23-3 -

COMDTNOTE 7300 9 DEC 1993 6. REQUIRED REPORTS. Annual Report of Quarters Hired Under 14 USC 475 (RCS:G-PS-5130)

/s/ W.P. KOLWOSKY Comptroller Non-Standard Distribution Bc: 2nd (1); 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, South Portland, Southwest Harbor, Woods Hole, Long Island, New York, Baltimore, Portsmouth, Charleston, and Humboldt Bay only (1)

3

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 30 JUN 1983 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 30 DEC 1983

CH-4 to Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. CH-4 provides additions to COMDTINST M7300.4.

PURPOSE.

DIRECTIVES AFFECTED. This manual change supersedes section F of Comptroller Manual (CG-264) and includes new section Part XIV. With CH-4, Comptroller Manual (CG-264), Volume 1, is cancelled in its entirety. ACTION. Remove from CG-264 Insert in COMDTINST M7300.4 Section F Part VI --------Part XIV

3.

COMDTNOTE 7300 30 JUN 1983 4. FORMS AVAILABILITY. The following forms referenced in this manual are available from the Coast Guard Supply Center, Brooklyn, unless specified. Ordering instructions are contained in the Catalog of Forms (CG-218): CG-3067 CG-3319 CG-3652 CG-4263 CG-4386 CG-4391 CG-4519 CG-4520 CG-4521 CG-4522 CG-4523 CG-4524 CG-4525 CG-5215 SF-133 SF-224 SF-1081 OF 1017g IRS Form IRS Form IRS Form Allotment Control. Change in Financial Plan. Report of Changes to Federal Real Property. Allotment Journal Voucher. General Trial Balance. General Ledger Journal Voucher. Reconciliation of Deposit Fund Accounts. Reconciliation of Allotment Status Report and Report of Unavailable Allotments with General Ledger Trail Balances. - Reconciliation of Available Funds with Accounts. Payable, Accrued Liabilities and Unexpended Balances. - Reconciliation of GL Account 8210 - Reimbursable Costs, Operating Expense - with GL Accounts 7710, 7720, 7730 - Sale of Material and Services. - Reconciliation of Reimbursable Revenue with Funds Deposited. - Comparison of Expenditures Charged to OG-80.00 with Reimbursable Receipts Realized plus Potential Receipts by Fiscal Year. - Reconciliation of General Fund and Trust Fund Revenue with Funds Deposited. - Reconciliation of the Balance of GL Account 2120 with Fiscal Year Activity Report. - Report of Budget Execution. - Statement of Transactions. - Voucher and Schedule of Withdrawals and Credits. - Journal Voucher. 1096 - Annual Summary and Transmittal of U.S. Information Returns. 1099 - Miscellaneous - Information Returns (Rents) TD (IRS). 1099 - NEC - Information Returns (Rents) TD (IRS).

2

COMDTNOTE 7300 30 JUN 1983 5. REQUIRED REPORTS. RCS:G-FAC-6014 RCS:G-FAC-6016 RCS:G-FAC-6017 RCS:G-FAC-6019 RCS:G-FAC-6185 RCS:G-FAC-6236 Allotment Status. General Trial Balance. Reconciliation Statement. Operating Cost. Status Report of Obligations and Outlays. Reconciliation of the Balance of CG-5215 - GL Account 2120 with Fiscal Year Acitivty.

/s/W.P. KOXLOYSKY Comptroller Encl: CH-4 to COMDTINST M7300.4

Non-Standard Distribution: Bb: Atlantic only (1) Bc: 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Cod (1) extra Cd: Miami (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, South Portland, Southwest Harbor, Woods Hole, Long Island, New York, Baltimore, Portsmouth, Charleston, and Humbolt Bay only (1) Dx: Kaneohe only (1)

3

(G-FAD) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 426-6091 COMDTNOTE 7300 1 JUL 1983 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 30 DEC 1983

CH-3 to Comptroller Manual (COMDTINST M7300.4), Volume I, Accounting. CH-3 provides additions to COMDTINST M7300.4.

PURPOSE.

DIRECTIVES AFFECTED. This manual change supersedes only Sections C, D, J and P of Comptroller Manual (CG-264). Sections F, H, K and M of CG-264 remain in effect. ACTION Remove from CG-264 Section C Section D Section J Section P Insert in COMDTINST M7300.4 Part III Part IV Part VIII Part XIII

3.

COMDTNOTE 7300 1 JUL 1983 4. FORMS AVAILABILITY. The following forms referenced in this manual are available from the Coast Guard Supply Center, Brooklyn, unless specified. Ordering instructions are contained in the Catalog of Forms (CG-218): CG-2576 CG-2688 CG-3019 CG-3019A CG-3067 CG-3079 CG-3089 CG-3090 CG-3095 CG-3096 CG-3097 CG-3114 CG-3116 CG-3319 CG-3621 CG-3624 CG-3650 CG-3651 CG-4144 CG-4180 CG-4193 CG-4232 CG-4242 CG-4244 CG-4243 CG-4245 CG-4254 CG-4263 CG-4273 CG-4275 CG-4306 CG-4385 CG-4386 CG-4391 CG-4408 CG-4409 CG-4410 CG-4411 CG-4412 CG-4433 CG-4482 CG-4519 General Mess Operating Statement. Collection Receipt. Receipt for Clothing - Small Stores (Male). Receipt for Clothing - Small Stores (Female). Allotment Control. Money List. Miscellaneous Obligations. Micellaneous Accrued Expenditures. Daily Summary of Receipt Transactions. Consolidated General Mess Operating Statement. Daily Summary of Expenditure Transactions. Adjustment Form. Stores Account Balance Sheet. Change in Financial Plan. Billing for Sale of Material or Services. Schedule of Military Payrolls. Accounts Receivable Register - Revenue. Accounts Receivable Register - Reimbursements. Operating Guide Summary of Budget Estimates. Toll/Long Distance Telephone Call Authorization. Expenditure Adjustment. Reconciliation of Work-in-Process GL Account 4400. Expenditure and Disbursement Document. Disbursement Document. Expenditure Document and Journal Voucher. Obligation Journal Voucher. Expenditure Account. Allotment Journal Vouchers. Reconciliation of General Ledger Inventory Accounts with Stores Statement. MILSTRIP Bill Processing Sheet. Unfunded Excess Inventory Transfers Coast Guard Supply Fund Account 4920. General Ledger Account. General Ledger Trial Balance. General Ledger Journal Voucher. Cash Control - Appropriation Disbursements. Cash Control - Appropriation Repayment. Cash Control - General Fund Receipt Accounts. Cash Control - Deposit Funds and Other Accounts. Journal Voucher for Transfers - Appropriation Fund and Receipt Account. Allotment - Expenditure Control. Supply Fund Capital Authorization Control. Reconciliation of Deposit Fund Accounts. 2

COMDTNOTE 7300 1 JUL 1983 4. (cont'd) CG-4520 CG-4521 CG-4522 CG-4523 CG-4524 CG-4525 CG-4827 CG-4590 Reconciliation of Allotment Status Report and Report of Unavailable Allotments with General Ledger Trial Balance Sheet. Reconciliation of Available Funds with Accounts Payable, Accrued Liability and Unexpended Balances. Reconciliation of GL Account 8210, Reimbursable Costs of OE with GL Accounts 7710, 7720 and 7730, Sale of Materials and Services. Reconciliation of Reimbursable Revenue with Funds Deposited. Comparison of Expenditures Charged to OG-80.00 with Reimbursable Receipts Realized Plus Potential Receipts by Fiscal Year. Reconciliation of General Fund and Trust Fund Revenue with Funds Deposited. Inter-office Transfer Voucher. Summary of Stores Transactions for Coast Guard Supply Fund. Communication Service Authorization. Deserter/Absentee Wanted by the Armed Services. Uniform Service Meal Ticket. Order for Supplies or Services. Travel Voucher or Sub-voucher. Transportation Control and Movement Document. Purchase Order - Invoice - Voucher. Deposit Ticket. Statement of Transaction. Simplified Inter-Governmental Billing and Collection (SIBAC) System Adjustment Voucher for Charge-backs. Public Voucher for Purchases and Services Other than Personal. Public Voucher for Refunds. Voucher for Transfers Between Appropriations and/or Funds. Voucher and Schedule of Withdrawals and Credits. Voucher and Schedule to Effect Correction or Errors. U.S. Government Bill of Lading. Public Voucher for Transportation Charges. Reimbursement Voucher. Non-expenditure Transfer Authorization. Claim for Fees and Mileage of Witness. Claim for Reimbursement for Expenditure on Official Business.

DD-428 DD-553 DD-652 DD-1155 DD-1351-2DD-1384 SF-44 SF-215 SF-224 SF-238 SF-1034 SF-1047 SF-1080 SF-1081 SF-1097 SF-1103 SF-1113 SF-1129 SF-1151 SF-1157 SF-1164 -

3

COMDTNOTE 7300 1 JUL 1983 4. (cont'd).. SF-1166 SF-1169 SF-1170 SF-1219 SF-5515 GSA-1166 Voucher and Schedule of Payments. Transportation Request. Redemption of Unused Tickets. Statement of Accountability. Debit Voucher. Annual Report of Real Property Owned by U.S. Government. DOT-2270.2- Record of Cash Receipts. 5. REQUIRED REPORTS. RCS:G-FAC-6014 RCS:G-FAC-6015 RCS:G-FAC-6016 RCS:G-FAC-6017 RCS:G-FAC-6019 RCS:G-FAC-6022 Allotment Status. Administrative Reservations. General Ledger Trial Balance. Reconciliation Statements. Operating Cost. Certification of Year-end Receivable and Unpaid Obligations. Summary of Stores Transactions. Requirement for Semi-Annual Report of Coast Guard Expenditures for Presdiential Security. Pollution Fund Receivables Report. Interest Penalty Payments Report - Prompt Payment Act. -

RCS:G-FAC-6032 RCS:G-FAC-6210 RCS:G-FAC-6248 RCS:G-FAC-6257 -

/s/ W.P. KOZLOVSKY Comptroller Non-Standard Distribution: Bb: Atlantic only (1) Bc: 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Cod (1) extra Cd: Miami (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, South Portland, Southwest Harbor, Woods Hole, Long Island, New York, Baltimore, Portsmouth, Charleston, and Humboldt Bay only (1) Dx: Kaneohe only (1)

4

(G-FAC) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 755-7667 COMDTNOTE 7300 28 APR 1983 COMMANDANT NOTICE 7300 Subj: 1. 2. CANCELLED: 28 OCT 1983

CH-2 to Comptroller Manual (COMDTINST M7300.4), Volume I.

PURPOSE. CH-2 provides additions to and a substitution to Volume I (Accounting) of the Comptroller Manual. DIRECTIVES AFFECTED. This manual change supersedes only Sections E, H, K, L, M, N, R, and S of Volume I of the Comptroller Manual (CG-264). Sections C, D, F, J, and P of CG-264 remain in effect. Part IV will be published in CH-3. Until CH-3 is received, refer to Part D of CG-264 for the information cited in these references. REFERENCE TO THE MANUAL INSTRUCTION. Reference to the material contained in this manual will be made to specific part, chapter, section, and paragraphs. For example, "paragraph 5-B-3. of Part II" refers to Part II, chapter 5, section B, paragraph 3. ACTION Remove II-2-2 Section E Section H Section K Section L Section M Section N Section R Section S Replace with II-2-2 Part V Part VII Part IX Part X Part XI Part XII Part XV Part XVI

3.

4.

COMDTNOTE 7300 28 APR 1983 5. 6. SIGNIFICANT CHANGES. Part X, Property Accounting, is a complete rewrite of Section L, CG-264. FORMS AVAILABILITY. Forms referenced in this manual are available from Coast Guard Supply Center, Brooklyn, unless specified. Ordering instructions are contained in Catalog of Forms (CG-218): a. b. c. d. e. f. g. h. i. j. k. l. m. n. o. p. q. r. s. t. u. CG-2582 CG-3079 CG-3089 CG-3095 CG-3097 CG-3103 CG-3116 CG-3168 CG-3415 CG-3652 Proceedings of a Board of Survey Money List Miscellaneous Obligation Document Daily Summary of Receipt Transactions Daily Summary of Expenditure Transactions Work Order Store Account Balance Sheet Work Order Control Recapitulation of Work Order Costs Report of Changes to Federal Real Property Acquisition CG-3913 - Industrial Operating Cost Report CG-3914 - Analysis of Industrial Work Order CG-4231 - Industrial Travel Cost Report CG-4232 - Reconciliation of Work-in-Process Account CG-4243 - Expenditure Document - Journal Voucher CG-4244 - Disbursement Document CG-4273 - Reconciliation of GL Inventory Accounts with Stores Statements CG-4327 - Vehicle Acquisition Disposal Report CG-4827 - Inter-office Transfer Voucher DOT Form 4200.1.1 - Procurement Request SF-1080 - Voucher for Transfer Between Appropriations and/or Funds (Disbursement) (available from GSA) -

2

COMDTNOTE 7300 CH-2 28 APR 1983 7. REPORTS. a. b. c. 8. RCS: RCS: RCS: The following reports are listed in this manual: G-FAC-6200 - Industrial Operating Cost Report G-FAC-6202 - Analysis of Work Order Costs by Class of Unit G-FAC-6203 - Analysis of Industrial Work Orders

COMPTROLLER MANUAL BINDERS. Special 3-ring binders for the new Comptroller Manual series are available from the Coast Guard Supply Center, Brooklyn. Stock number 7510-01-114-3612 applies. Nomenclature is BINDER, COMPT MAN 2 IN. Cost is $7.50 each. Two binders are required to hold all parts of the completed Volume I.

/s/W. P. KOZOVSKY COMPTROLLER Encl. (1) CH-2 to COMDTNOTE 7300 Non-Standard Distribution Bb: Atlantic only (1) Bc: 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Cod (1) extra Cd: Miami (1) extra Ce: Alameda only (1) Ci: Fort Point only (1) Dd: Boston, Portland, Southwest Harbor, Woods Hole, Long Island Sound, New York, Baltimore, Hampton Roads, Charleston, and Humboldt Bay only (1) Dx: Kaneohe only (1)

3

(G-FAC) 2100 Second Street, S.W. Washington, DC 20593-0001 (202) 755-7667 COMDTINST M7300.4 20 JAN 1983 COMMANDANT INSTRUCTION M7300.4 (Old CG-264) Subj: 1. Comptroller Manual, Volume I (Accounting)

PURPOSE. Commandant Instruction M7300.4 is an official publication of the U.S. Coast Guard consisting of detailed administrative instructions and procedures concerning accounting principles and objectives in the U.S. Coast Guard. DIRECTIVES AFFECTED. This Manual supersedes only Sections A and B of Volume I of the Comptroller Manual (CG-264). All other sections of CG-264 remain in effect. REFERENCE TO THE MANUAL INSTRUCTION Reference to the material contained in this Manual will be made to specific part, chapter, section, and paragraphs. For example, "Paragraph 5-B-3. of Part II" refers to Part II, Chapter 5, Section B, Paragraph 3. ACTION. District commanders and unit commanding officers shall ensure compliance with the provisions of this Manual. CHANGES. Changes to this Manual will be consecutively numbered and will include reprinted pages, when necessary. Comments and recommendations pertaining to this Manual shall be addressed to Commandant (G-FAC).

2.

3.

4. 5.

2

COMDTINST M7300.4

7.

FORMS AVAILABILITY. The following forms referenced in this manual are available from Coast Guard Supply Center, Brooklyn. Ordering instructions are contained in Catalog of Forms (CG-218): a. b. c. d. e. f. g. h. CG-4243 CG-4263 CG-3652 CG-4412 Expenditure Document - Journal Voucher. Allotment Journal Voucher. Report of Changes to Federal Real Property. Journal Voucher for Transfer - Appropriation Fund & Receipt Accounts. DOD Single Line Item Requisitioning System Document. - DOD Single Line Item Release/Receipt Document. Voucher for Transfers Between Appropriations and/or Funds (Disbursement). - Journal Voucher

DD-1348 DD-1348-1 SF-1080 OF-1017-G

/s/W. P. KOZOVSKY COMPTROLLER Non-Standard Distribution Bb: Atlantic only (1) Bc: 3rd (6); 1st, 14th (4); 5th, 7th, 8th, 9th (3); 17th (2); 13th (1) extra Ca: Cape Cod (1) extra Cd: Miami (1) extra Ce: San Francisco only (1) Ci: San Francisco only (1) Dd: Boston, South Portland, Southwest Harbor, Woods Hole, Long Island, New York, Baltimore, Portsmouth, Charleston, and Humboldt Bay only (1) Dx: Kaneohe only (1)

3

COMPTROLLER MANUAL (COMDTINST 7300.4) VOLUME I, ACCOUNTING LIST OF EFFECTIVE PAGES The following is a list of pages in force through Change Number 12 to Volume I, Accounting. After the sheets of this change been carefully inserted, use it to verify the accuracy of the Volume. Refer to Directives, Publications and Reports Index (COMDTNOTE 5600) for ordering instructions and source of procurement. _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ i ii iii iv v vi vii viii ix x xi xii xiii xiv xv xvi xvii I-i I-1-1 I-2-1 I-2-2 I-2-3 I-2-4 II-i II-ii II-1-1 II-2-1 II-2-2 II-2-3 II-3-1 II-3-2 II-3-3 II-3-4 II-3-5 II-3-6 II-3-7 7 7 6 11 10 11 12 10 8 11 12 12 12 12 12 12 12 7 5 7 7 7 7 7 7 5 7 7 5 10 10 6 5 6 7 7 II-3-8/10 II-3-11 II-3-12 II-3-13 II-3-14 II-3-15 II-3-16 II-3-16a/16b II-3-17 II-3-18 II-3-19 II-3-20 II-3-21 II-3-22 II-3-23 II-3-24 II-3-25 II-3-26 II-3-27 II-3-28 II-3-29 II-3-30 II-3-31 II-3-32 II-3-33 II-3-34 II-3-35 II-3-36 II-3-37 II-3-38 II-3-39 II-3-40 II-3-41 II-3-42 II-3-42a/42b II-3-43 6 10 10 9 9 7 7 7 7 7 --5 5 5 9 6 6 --6 6 7 7 7 7 6 6 12 12 8 7 8 7 7 6 II-3-44 II-3-45 II-3-46 II-3-47 II-3-48 II-3-49 II-3-50 II-3-51 II-3-52 II-3-53 II-3-54 II-3-55 II-3-56 II-3-57 II-3-58 II-3-59 II-3-60 II-3-61 II-3-62 II-3-63 II-3-64 II-3-65 II-3-66 II-3-67 II-3-68 II-3-69 II-3-70 II-3-71 II-3-72 II-3-73 II-3-74 II-3-75 II-3-76 II-3-77 II-3-78 II-3-79 6 9 9 6 6 5 6 6 8 6 6 6 6 6 6 6 6 6 6 6 6 6 6 7 7 7 7 7 7 6 6 6 6 6 6 6

1

CH-12

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ II-3-80 II-3-81 II-3-82 II-3-83 II-3-84 II-3-85 II-3-86 II-3-87 II-3-88 II-3-89 II-3-90 II-3-91 II-3-92 II-3-93 II-3-94 II-3-95 II-3-96 II-3-97 II-3-98 II-3-99 II-3-100 II-3-101 II-3-102 II-3-103 II-3-104 II-3-105 II-3-106 II-3-107 II-3-108 II-3-109 II-3-110 II-3-111 II-3-112 II-3-113 II-3-114 II-3-115 II-3-116 II-3-117 II-3-118 II-3-119 II-3-120 II-3-121 II-3-122 II-3-123 II-3-124 II-3-125 II-3-126 CH-12 6 6 6 6 6 6 6 6 6 6 6 6 2 6 6 6 6 6 8 6 6 6 6 12 12 7 7 6 6 6 6 10 10 10 10 10 10 6 6 6 6 6 6 6 6 6 6 II-3-127 II-3-128 II-4-1 II-4-2 II-4-3 II-4-4 II-4-4a/4b II-4-5 II-4-6 II-4-6a/6b II-4-7 II-4-8 II-4-9 II-4-10 II-4-11 II-4-12 II-4-13 II-4-14 II-4-15 II-4-16 II-4-17 11-4-18 II-4-19 II-4-20 II-4-21 II-4-22 II-4-22a/22b II-4-23 II-4-24 II-4-25 II-4-26 II-4-27 11-4-28 II-4-29 II-4-30 II-4-31 II-4-32 II-4-33 II-4-34 II-4-35 II-4-36 II-4-37 II-4-38 II-4-39 II-4-40 II-4-41 II-4-42 2 6 6 8 7 12 11 11 8 11 11 5 5 11 6 6 6 6 6 7 7 5 5 5 5 7 7 7 7 7 6 6 6 11 6 6 6 6 6 6 6 11 11 11 7 7 6 6 II-4-43 II-4-44 II-4-45 II-5-1 II-6-1 II-7-1 II-7-2 II-7-3 II-7-4 II-7-5 II-7-6 II-7-7 II-7-8 II-7-9 II-7-10 II-7-11 II-7-12 II-7-13 II-7-14 II-7-15 II-7-16 II-7-17 II-7-18 II-7-19 II-7-20 II-7-21/22 II-7-23 II-7-24 II-7-25 II-7-26 II-7-27 II-7-28 II-7-29 II-7-30 II-7-31 II-7-32 II-7-33 II-7-34 II-7-35 II-7-36 II-7-37 II-7-38 II-7-39 II-7-40 II-7-41 II-7-42 II-7-43 6 6 6 --8 6 6 6 8 6 6 6 8 8 8 8 6 6 6 6 12 6 10 10 6 5 5 5 5 5 5 8 8 5 5 5 5 5 5 5 5 5 12 12 5 5

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ II-7-44 II-7-45 II-8-1 II-8-2 II-8-3 II-8-4 II-8-5 II-8-6 II-8-7 II-8-8 II-8-9 II-8-10 II-8-11 II-8-12 II-8-13 II-9-1 II-9-2 II-9-3 III-i III-ii II-1-1 III-1-2 Figure 1-1 Figure 1-2 Figure 1-3 III-2-1 III-3-1 III-3-2 III-3-3 III-4-1 Figure 4-1 Figure 4-2 Figure 4-3 III-5-1 III-6-1 III-7-1 III-8-1 Figure 8-1 Figure 8-2 III-9-1 III-9-2 III-9-3 III-9-4 IV-i IV-ii IV-iii IV-iv 5 6 5 5 5 5 6 6 8 6 6 8 8 6 8 ---7 11 8 8 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 11 11 11 11 8 10 11 10 IV-1-1 IV-1-2 IV-1-3 IV-2-1 IV-2-2 IV-2-3 IV-2-4 IV-2-5 IV-2-6 IV-2-7 IV-2-8 IV-2-9 IV-2-10 IV-2-11 IV-2-12 IV-2-13 IV-2-14 IV-2-15 IV-2-16 IV-2-17 IV-2-19 IV-2-20 IV-2-21 IV-2-22 IV-2-23 IV-2-24 IV-2-25 IV-2-26 IV-2-27 IV-2-28 IV-2-29 IV-2-30 Figure 2-1 Figure 2-2 Figure 2-3 Figure 2-4 IV-3-1 IV-3-2 IV-3-3 IV-3-4 IV-3-5 IV-3-6 IV-3-7 IV-3-8 IV-3-9 IV-3-10 IV-3-11 3 3 8 3 3 3 3 3 3 3 3 3 3 6 6 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 6 6 3 3 3 3 6 6 3 3 6 IV-3-12 IV-3-13 IV-3-14 IV-3-15 IV-3-16 IV-3-17 IV-3-18 IV-3-19 IV-3-20 IV-3-21 IV-3-22 IV-3-23 IV-3-24 IV-3-24a IV-3-24b IV-3-25 IV-3-25a IV-3-25b IV-3-26 IV-3-27 IV--28 IV-3-29 IV-3-30 IV-3-31 IV-3-32 IV-3-33 IV-3-34 IV-3-35 IV-3-36 IV-3-37 IV-3-38 IV-3-39 IV-3-40 IV-3-41 IV-3-42 IV-3-43 IV-3-44 IV-3-45 IV-3-46 Figure 3-4 IV-4-1 IV-4-2 IV-4-3 IV-4-4 IV-4-5 IV-4-6 IV-4-7 6 6 6 6 6 3 3 3 3 3 3 12 3 12 12 10 10 10 10 7 6 6 6 6 6 6 6 6 6 6 6 6 6 8 8 8 8 8 8 10 6 6 7 12 9 9 6

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LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ IV-4-8 IV-4-9 IV-4-10 IV-4-11 IV-4-12 IV-4-13 IV-4-13a IV-4-13b IV-4-13c IV-4-13d IV-4-13e IV-4-13f IV-4-13g IV-4-13h IV-4-13i IV-4-13j IV-4-13k IV-4-13l IV-4-14 IV-4-15 IV-4-16 IV-4-17 IV-4-18 IV-4-19 IV-4-20 IV-4-21 IV-4-22 IV-4-23 IV-4-24 IV-4-25 IV-4-26 IV-4-27 IV-4-28 IV-4-29 IV-4-30 IV-4-31 IV-4-31a IV-4-31b IV-4-32 IV-4-33 IV-4-34 IV-4-35 IV-4-36 IV-4-37 IV-4-38 IV-4-39 IV-4-40 CH-12 6 11 6 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 6 6 6 11 11 11 11 6 6 6 6 6 6 10 10 6 6 12 12 10 10 9 9 6 6 6 6 6 6 IV-4-41 IV-4-42 IV-4-43 IV-4-44 IV-4-45 IV-4-46 IV-4-47 IV-4-48 IV-4-49 IV-4-50 IV-4-51 IV-4-52 IV-4-53 IV-4-54 IV-4-55 IV-4-56 IV-4-57 IV-5-1 IV-5-2 IV-5-3 IV-5-4 IV-5-5 Figure 5-1 Figure 5-2 Figure 5-3 IV-6-1 IV-6-2 IV-6-3 IV-6-4 IV-6-5 IV-6-6 IV-6-7 IV-6-8 IV-6-9 IV-6-10 IV-6-11 IV-6-12 IV-7-1 IV-7-2 IV-7-3 IV-7-4 IV-7-5 IV-7-6 IV-7-7 IV-7-8 IV-7-9 IV-7-10 4 8 8 8 6 6 6 6 6 12 10 10 6 6 6 6 6 6 3 3 3 3 3 3 3 3 11 11 11 3 11 11 11 11 11 11 11 11 10 10 10 10 10 10 10 10 10 10 IV-7-11 IV-7-12 IV-7-13 IV-7-14 IV-7-15 IV-7-16 IV-7-17 IV-7-18 IV-7-19 Figure 7-1 Figure 7-2 Attachment A Figure 7-3 Figure 7-4 Figure 7-5 Figure 7-6 Figure 7-7 Figure 7-8 IV-8-1 IV-8-2 IV-8-3 IV-8-4 IV-8-5 IV-8-6 IV-8-7 IV-8-8 IV-8-9 IV-8-10 IV-8-11 IV-8-12 IV-8-13 IV-8-14 IV-8-15 IV-8-16 IV-8-17 IV-8-18 IV-8-19 IV-8-20 IV-8-21 IV-8-22 IV-8-23 IV-8-24 IV-8-25 IV-8-26 IV-8-27 IV-8-28 IV-8-29 10 10 10 10 10 10 10 10 10 10 10 -10 10 10 10 10 10 8 6 6 6 6 6 10 10 8 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 -6

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH

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IV-8-30 IV-8-31 IV-9-1 IV-9-2 IV-9-3 IV-9-4 IV-9-5 IV-9-6 IV-9-7 IV-9-8 IV-9-9 IV-9-10 IV-9-11 IV-9-12 IV-9-13 IV-9-14 IV-9-15 IV-9-16 IV-9-17 IV-9-18 IV-9-18a IV-9-18b IV-9-19 IV-9-20 IV-9-21 IV-9-22 IV-9-23 IV-9-24 IV-9-25 IV-9-26 IV-9-27 IV-9-28 IV-9-29 IV-9-30 IV-9-31 IV-9-32 IV-9-33 IV-9-34 Figure 9-1 Figure 9-2 IV-10-1 IV-10-2 IV-10-3 IV-10-4 IV-10-5 IV-10-6 IV-10-7

6 6 3 3 5 5 5 5 7 7 6 6 6 6 6 6 12 6 12 6 6 6 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 7 7 7 7 7 7 7

IV-10-8 IV-10-9 IV-10-10 IV-10-11 IV-11-1 IV-11-2 IV-11-3 IV-11-4 IV-11-5 IV-11-6 IV-11-7 IV-11-8 IV-11-9 IV-11-10 IV-11-11 IV-11-12 IV-11-13 IV-11-14 IV-11-15 IV-12-1 IV-12-2 IV-12-3 IV-12-4 IV-12-5 IV-12-6 IV-12-7 IV-12-8 IV-12-9 IV-12-10 IV-12-11 IV-12-12 Figure 12-1 IV-13-1 IV-13-2 IV-13-3 IV-14-1 IV-14-2 V-i V-1-1 V-1-2 V-1-3 V-1-4 V-1-5 V-1-6 V-1-7 V-1-8 V-l-9 5

7 7 7 7 12 3 3 3 3 3 3 3 3 3 3 3 3 3 3 10 10 10 10 10 10 10 10 10 10 10 10 10 6 6 6 8 8 7 6 6 2 2 2 2 2 2 2

V-1-10 V-1-11 V-1-12 V-1-13 V-1-14 V-1-15 V-1-16 V-1-17 V-1-18 V-1-19 V-1-20 V-1-21 V-1-22 V-1-23 V-1-24 V-1-25 V-1-26 V-1-27 V-1-28 V-1-29 V-1-30 V-1-31 V-1-32 V-2-1 V-2-2 V-2-3 V-2-4 V-2-5 V-2-6 V-2-7 V-2-8 V-2-9 V-2-10 V-2-11 V-2-12 V-2-13 V-2-14 V-2-15 V-2-16 V-2-17 VI-i VI-ii VI-1-1 VI-1-2 VI-1-3 Figure 1-1 VI-2-1

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 11 11 4 4 4 -12 CH-12

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH

_______________________________________________________________ VI-2-2 VI-2-3 VI-3-1 VI-3-2 VI-3-3 Figure 3-1 Figure 3-2 VI-4-1 VI-4-2 Figure 4-1 VI-5-1 VI-5-2 VI-5-3 VI-5-4 Figure 5-1 Figure 5-2 Figure 5-3 Figure 5-4 Figure 5-5 Figure 5-6 Figure 5-7 VI-5-13 VI-6-1 VI-6-2 VI-6-3 VI-6-4 VI-6-5 VI-6-6 VI-6-7 VI-6-8 VI-6-9 VI-7-1 VI-7-2 VI-7-3 VI-7-4 VI-7-6 VI-7-7 VI-7-8 VI-7-9 VI-8-1 VI-8-3 VI-8-5 VI-9-1 VI-9-2 VI-9-2a/2b VI-9-3 VI-9-4 CH-12 8 8 4 4 4 4 4 4 4 -4 4 6 6 -------6 11 11 11 11 11 11 11 11 11 5 5 5 5 5 --5 5 5 5 6 8 8 6 6 VI-10-1 VI-10-2 VI-10-3 Figure 10-1 Figure 10-2 Figure 10-3 Figure 10-4 VII-i VII-1-1 VII-1-2 VII-1-3 VII-2-1 VII-2-3 VII-2-4 VII-2-5 VII-2-6 VII-2-7 VII-2-8 VII-2-9 VII-2-10 VII-2-11 VII-2-12 VII-2-13 VII-2-14 VII-2-15 VII-2-16 VII-2-17 VII-2-18 VII-2-19 VIII-i VIII-ii VIII-1-1 VIII-1-2 VIII-1-3 VIII-1-4 VIII-1-5 VIII-2-1 VIII-3-1 VII-3-2 VIII-3-3 VIII-3-4 VIII-3-5 VIII-3-6 VIII-3-7 VIII-3-8 VIII-3-9 VIII-3-10 9 12 9 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 9 9 7 7 9 9 10 7 9 9 9 9 9 9 9 9 3 3 6 VIII-3-11 VIII-3-12 VII-3-13 VIII-3-14 VIII-3-15 VIII-3-16 VIII-3-17 VIII-3-18 VIII-4-1 VIII-5-1 VIII-5-2 VIII-5-3 VIII-6-1 VIII-6-2 VIII-6-3 VIII-6-4 VIII-6-5 VIII-7-1 VIII-7-2 VIII-7-3 VIII-7-4 VIII-7-5 VIII-7-6 VIII-7-7 VIII-7-8 VIII-7-9 VIII-7-10 VIII-7-11 VIII-7-12 VIII-7-13 VIII-7-14 VIII-7-15 VIII-7-16 VIII-7-17 VIII-7-18 VIII-7-19 VIII-7-20 VIII-7-21 VIII-7-22 VIII-7-23 VIII-7-24 VIII-7-25 VIII-7-26 VIII-7-27 VIII-8-1 VIII-8-2 VIII-8-3 9 9 9 9 9 9 7 7 3 3 9 3 3 3 9 9 3 9 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 7 9 9 7 7 10 7 7 7 8 9 9

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ Figure 8-1 Figure 8-2 VIII-9-1 VIII-9-2 VIII-9-3 VIII-9-4 IX-1-1 X-i X-1-1 X-1-2 X-1-3 X-1-4 X-2-1 X-2-2 X-2-3 X-2-4 X-2-5 X-2-6 X-2-7 X-2-8 X-2-9 X-3-1 X-3-2 X-3-3 X-3-4 X-3-5 X-3-6 X-3-7 X-3-8 X-4-1 X-4-2 X-4-3 X-4-4 X-4-5 X-4-6 XI-1-1 XII-i XII-1-1 XII-2-1 XII-2-2 XIII-i XIII-ii XIII-1-1 XIII-1-2 XIII-1-3 XIII-1-4 XIII-1-5 3 9 9 9 7 7 2 7 2 2 2 2 8 8 2 2 2 2 2 2 2 10 10 10 10 10 10 10 10 2 2 12 12 2 2 2 7 2 2 2 7 7 3 3 3 3 3 XIII-1-6 XIII-1-7 XIII-1-8 XIII-1-9 Figures 1-1 & 2 Figure 1-3 XIII-1-10 XIII-2-1 XIII-2-2 XIII-2-3 XIII-3-1 XIII-3-2 XIII-3-3 XIII-3-4 XIII-3-5 XIII-3-6 XIII-3-7 XIII-3-8 XIII-3-9 XIII-3-10 XIII-3-11 XIII-3-12 XIII-3-13 XIII-4-1 XIII-4-2 XIII-5-1 XIII-5-2 XIII-5-3 XIII-6-1 XIII-6-2 XIII-7-1 XIII-8-1 XIII-8-2 XIII-8-3 XIII-8-4 XIII-8-5 XIII-8-6 XIII-8-7 XIII-8-8 XIII-9-1 XIII-10-1 XIII-10-2 XIII-10-3 XIII-11-1 XIV-1-1 XV-1-1 XVI-i 7 3 3 3 3 3 3 3 8 8 3 3 3 3 3 3 3 3 3 3 3 3 3 3 8 8 3 3 3 3 3 3 3 3 3 3 7 7 7 7 3 3 3 3 3 4 2 7 XVI-1-1 XVI-2-1 XVI-2-2 XVI-3-1 XVI-3-2 XVII-i XVII-1-1 XVII-1-2 XVII-1-3 XVII-1-4 XVII-2-1 XVII-2-2 XVII-2-3 XVII-2-4 XVII-2-5 XVII-2-6 XVII-2-7 XVII-2-8 XVII-2-9 XVII-2-10 XVII-2-11 XVII-2-12 XVII-2-13 XVII-2-14 XVII-2-15 XVII-2-16 XVII-2-17 XVII-2-18 XVII-2-19 XVII-2-20 XVII-2-21 XVII-2-22 XVII-2-23 XVII-2-24 XVII-2-25 XVII-2-26 XVII-2-27 g-1 g-2 g-3 g-4 g-5 g-6 i-1 i-2 i-3 i-4 2 7 7 2 9 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 11 10 10 10 10 10 10 10 10 10 10 10 10 12 12 12 12 12 12 10 10 10 10 CH-12

LIST OF EFFECTIVE PAGES (cont'd) _______________________________________________________________ PAGE CH PAGE CH PAGE CH _______________________________________________________________ i-5 i-6 i-7 i-8 i-9 i-10 i-11 i-12 i-13 i-14 i-15 i-16 i-17 i-18 i-19 i-20 i-21 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10

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TABLE OF CONTENTS PART I - ACCOUNTING PRINCIPLES AND OBJECTIVES CHAPTER 1 - INTRODUCTION Section A - Statutory Responsibility Section B - Principles CHAPTER 2 - OBJECTIVES Section Section Section Section Section Section Section Section Section A B C D E F G H I Accounting System Principal Features Cost Accounting Industrial Accounting Inventory Accounting Financial Reporting Internal Control Review Cash Management Policies and Objectives Applicability I-2-1 I-2-1 I-2-1 I-2-2 I-2-2 I-2-2 I-2-2 I-2-3 I-2-4 I-1-1 I-1-1

PART II - TYPES OF ACCOUNT CLASSIFICATIONS CHAPTER 1 - BUDGETARY CLASSIFICATIONS Section A - Administrative Targets Section B - Obligation and Expenditure Classifications Section C - Other Accounting Classifications CHAPTER 2 - ADMINISTRATIVE TARGET UNITS Section A - Administrative Target Unit Identification Section B - Headquarters Units Funded by Other Units CHAPTER 3 - BUDGETARY AND EXPENDITURE CLASSIFICATIONS Section Section Section Section Section Section Section Section A B C D E F G H - Operating Guide and Project Identification - Expenditure Classifications - Special Object Classes - Standard Object Classes for Travel and Transportation - MILSTRIP Fund Codes - Operating Expense Appropriation - Vacant - Operating Guide 01.00 Military Pay and Allowances - Operating Guide 08.00 Civilian Salaried Personnel - Operating Guide 20.00 Permanent Change of Station (PCS) Program - Operating Guide 30.00 Operating and Maintenance Costs (Codes G, H and S) II-3-1 II-3-2 II-3-2 II-3-3 II-3-7 II-3-11 II-3-12 II-3-13 II-3-17 II-3-23 II-3-28 II-2-1 II-2-3 II-1-1 II-1-1 II-1-1

Section I Section J Section K

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TABLE OF CONTENTS (cont'd).. Section L - Operating Guide 41.00 Aircraft Program28 (Code J) Section M - Operating Guide 42.00 Electronics Program (Code K) Section N - Operating Guide 43.00 Shore Unit Program (Code L) Section O - Operating Guide 45.00 Vessel Program (Code M) Section Q - Operating Guide 54.00 Ammunition and Small Arms (Code Q) Section R - Operating Guide 56.00 Personnel Training and Procurement (Code R) Section S - Operating Guide 57.00 Medical Equipment (Code E) Section T - Operating Guide 80.00 Reimbursements (Code T) Section U - Operating Guide 88.00 Reimbursements Special Purpose Account (Code I) Section V - Reserve Training (RT) Appropriation Section W - Operating Guide 90.00 Reserve Program Expense (Codes P and U) Section X - Operating Guide 94.00 Reserve Program Reimbursements Section Y - Retired Pay Appropriation Section Z - Acquisition, Construction and Improvements Appropriation (Codes W, O and B) Section AA - Research, Development, Test and Evaluation Appropriation CHAPTER 4 - OPERATING COST DISTRIBUTION Section Section Section Section Section Section A B C D E F Operating Unit Cost Centers Special Cost Centers Operating Expense Program Cost Centers Reserve Training Program Cost Centers Transfer or Redesignation of Unit Collection of Aircraft Costs II-4-1 II-4-1 II-4-24 II-4-38 II-4-41 II-4-41 II-3-55 II-3-59 II-3-62 II-3-68 II-3-82 II-3-85 II-3-91 II-3-92 II-3-95 II-3-96 II-3-98 II-3-105 II-3-106 II-3-111 II-3-121

CHAPTER 5 - VACANT CHAPTER 6 - VACANT CHAPTER 7 - CHART AND DEFINITION OF GENERAL LEDGER ACCOUNTS Section Section Section Section A B C D - General Ledger Accounts - Asset Accounts 2000 - 3999 - Miscellaneous Accounts 4000 - 4999 - Liability, Valuation Reserve, Credit Balance, and Statistical Accounts 5000 - 5999 II-7-1 II-7-9 II-7-18 II-7-24

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TABLE OF CONTENTS (cont'd).. Section Section Section Section E F G H Capital Accounts 6000 - 6999 Revenue Accounts 7000 - 7999 Expenditure Accounts 8000 - 8999 Reciprocal Accounts 9000 - 9999 II-7-32 II-7-38 II-7-40 II-7-44

CHAPTER 8 - APPROPRIATION, FUND AND RECEIPT ACCOUNTS Section Section Section Section Section A B C D E Introduction Definition of Terms Classification of Accounts Appropriation Warrants Account Symbols and Titles II-8-1 II-8-1 II-8-4 II-8-5 II-8-6

CHAPTER 9 - DI