R 032053Z JAN 12

ALCGFINANCE 001/12
SUBJ: INTERIM COAST GUARD DINING FACILITY PURCHASE PROCEDURES
A. 14 U.S.C. 650, COAST GUARD SUPPLY FUND
B. COAST GUARD FOOD SERVICE MANUAL, COMDTINST M4061.5 (SERIES)
C. SUPPLY POLICY AND PROCEDURES MANUAL (SPPM), COMDTINST M4400.19
(SERIES)
D. FINANCIAL RESOURCE MANAGEMENT MANUAL-PROCEDURES (FRMM-P),
COMDTINST M7100.4 (SERIES)
E. DELEGATION OF AUTHORITY TO ISSUE INTERIM FINANCIAL MANAGEMENT
POLICY AND PROCEDURES, CFO MEMO DTD 09 FEB 2011
1. PURPOSE: THIS MESSAGE PROVIDES INTERIM COAST GUARD DINING FACILITY
(CGDF) PURCHASE PROCEDURES PROMULGATED BY CG-8C MEMO DTD 01 JAN 2012.
2. BACKGROUND: THE COAST GUARDS INTERNAL CONTROL REVIEWS-INCLUDING
RECENT PURCHASE CARD AUDITS-HAVE DEMONSTRATED THAT DIFFERENT DINING
FACILITIES USE DIFFERENT PROCEDURES TO DOCUMENT PURCHASES.  IN LINE
WITH REFERENCES A-D, FOOD SERVICE OFFICERS (FSOS) ARE REQUIRED TO
MEET COAST GUARD-WIDE PROCEDURES TO CONSISTENTLY EXERCISE APPROPRIATE
INTERNAL CONTROLS OVER SUPPLY FUND ASSETS, INCLUDING PROPER REVIEW
AND AUTHORIZATION OF TRANSACTIONS AND THE RETENTION OF ADEQUATE
SUPPORTING DOCUMENTATION.  THE IMPLEMENTATION OF THIS INTERIM
GUIDANCE WILL ASSIST THE COAST GUARD IN MEETING OUR STEWARDSHIP
DUTIES.
3. INTERIM POLICY: REFERENCE (D) IS THE COAST GUARD FINANCIAL
MANAGEMENT PROCEDURES.  REFERENCE (E) DELEGATED AUTHORITY FROM THE
CFO TO THE COMPTROLLER TO ISSUE INTERIM FINANCIAL MANAGEMENT POLICIES
AND PROCEDURES.
4. SIGNIFICANT CHANGES: FSOS SHALL PREPARE A PROCUREMENT REQUEST (PR)
IN ADVANCE OF ANY PURCHASES.  THESE PRS WILL NOT BE RECORDED IN THE
FINANCE AND PROCUREMENT DESKTOP (FPD).  THE PRS WILL REMAIN AT THE
CGDF LOCATION AS DOCUMENTATION AND BE USED FOR MANAGEMENT PLANNING
PURPOSES.  FOR PERISHABLE FOOD ITEMS, RELATED SUPPLIES, AND
REPLENISHMENTS, PRS SHALL BE ESTABLISHED AS "NOT-TO-EXCEED" A CERTAIN
DOLLAR AMOUNT.  THIS NOT-TO-EXCEED PR PROVIDES FLEXIBILITY TO THE
CGDF, WHILE MAINTAINING APPROPRIATE INTERNAL CONTROLS.
5. ACTION: ALL COAST GUARD OFFICES CHARGED WITH MANAGING DINING
FACILITIES SHALL ADHERE TO THESE INTERIM COAST GUARD DINING FACILITY
PURCHASE PROCEDURES.  PAPER DISTRIBUTION OF THESE INTERIM PROCEDURES
WILL NOT BE MADE.  THEY CAN BE ACCESSED ELECTRONICALLY IN THE INTERIM
POLICY FOLDER LOCATED ON THE COMMANDANT (CG-84) PORTAL SITE AT
HTTPS://CGPORTAL.USCG.MIL/CTL/1T0H039.
6. INTERIM COAST GUARD DINING FACILITY PURCHASE PROCEDURES WILL
REMAIN IN EFFECT UNTIL A FUTURE CHANGE TO REFERENCE (B).
7. FOR QUESTIONS REGARDING THESE PROCEDURES, PLEASE CONTACT COMDT
(CG-843) JOHN NICHOLSON, 202-372-3667, JOHN.P.NICHOLSON(AT)USCG.MIL.
8. MS. M. SHERIDAN, COMPTROLLER AND DIRECTOR OF FINANCIAL OPERATIONS,
SENDS.
9. INTERNET RELEASE AUTHORIZED.