R 121907Z DEC 11

ALCGFINANCE 045/11
SUBJ: POLLUTION RESPONSE LINE OF ACCOUNTING CHANGE FOR FINANCIAL
MANAGEMENT
A. COMDTINST M7100.3D FINANCIAL RESOURCE MANAGEMENT MANUAL
1.  THIS MESSAGE APPLIES TO FEDERAL ON-SCENE COORDINATORS (FOSC) WHEN
EXECUTING FUNDS PROVIDED BY NATIONAL POLLUTION FUNDS CENTER (NPFC)
FOR POLLUTION RESPONSE CASES: OIL SPILL LIABILITY TRUST FUND (OSLTF),
COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION AND LIABILITY ACT
(CERCLA), AND EMERGENCY SUPPORT FUNCTION (ESF-10).
2.  PER PARA 3.H.10 OF REFERENCE (A), THE PROGRAM ELEMENT MANAGER IS
THE PERSON TO WHOM THE ALLOWANCE MANAGER HAS DELEGATED AUTHORITY TO
CONTROL FUNDS PROVIDED. BUDGET AUTHORITY IS PROVIDED TO THE FOSC FOR
POLLUTION AND HAZARDOUS MATERIALS RESPONSE BY THE ALLOWANCE MANAGER
(NPFC). TO REITERATE EXISTING POLICY, THE RESPONDING FOSC IS
DESIGNATED AS THE PROGRAM ELEMENT MANAGER FOR EACH LINE OF ACCOUNTING
(LOA) ASSIGNED.
3.  PROGRAM ELEMENT MANAGERS FOR LOAS ISSUED IAW PARAGRAPH (2) MUST
ADHERE TO THE SAME REQUIREMENTS AS ANY OTHER MANAGED PROGRAM ELEMENT,
INCLUDING RECONCILIATION OF PROGRAM ELEMENT STATUS (PES) REPORTS,
ACTIVE MANAGEMENT OF UNDELIVERED ORDERS, AND ACCOUNT CERTIFICATION.
4.  IN PREVIOUS YEARS POLLUTION RESPONSE ACCOUNTS WERE NOT ALWAYS
RECONCILED. THIS HAS LED TO A BACKLOG OF OVER 10,000 UNRECONCILED
ACCOUNTS. GOING FORWARD IT IS VITALLY IMPORTANT THAT THE FOSC
PROPERLY RECONCILE THIS LINE OF ACCOUNTING. THE FINANCE SECTION CHIEF
OR ORGANIC RESOURCES MAY BE USED AS THE FOSC BEST SEES FIT FOR THE
PARTICULAR RESPONSE.
5.  NPFC WILL CHANGE THE REGION AND ATU ON THE LINES OF ACCOUNTING TO
BE THAT OF THE RESPONDING UNIT. THIS CHANGE WILL GO INTO EFFECT UPON
A CANAPS SYSTEM UPGRADE, BUT NOT BEFORE 1 JANUARY 2012.
ADDITIONALLY, THE CANAPS MESSAGE FROM NPFC WILL HAVE THE COGNIZANT
DISTRICT BUDGET OFFICE COPIED. THIS WILL PROVIDE DISTRICT BUDGET
OFFICERS THE ABILITY TO MONITOR ACCOUNTS TO WHICH DISTRICT PERSONNEL
HAVE BEEN PROVIDED BUDGET AUTHORITY TO EXECUTE FUNDS.
6.  THE NPFC USER REFERENCE GUIDE (URG) HAS BEEN UPDATED TO INCLUDE
CURRENT FINANCIAL DOCUMENT PROCESSING THAT WILL AID IN SMOOTHER
RECONCILIATION AT THE FOSC. IT ALSO PROVIDES SPECIFIC GUIDANCE
REGARDING ACCESS TO NPFC MANAGED POLLUTION FUNDS.  THE URG CAN BE
FOUND AT HTTP://WWW.USCG.MIL/NPFC/RESPONSE/.
7.  FOR QUESTIONS REGARDING THIS GUIDANCE CONTACT MR. PAUL GUINEE AT
(202) 493-6800, PAUL.F.GUINEE(AT)USCG.MIL OR COMDT (CG-852) LCDR AMY
FLORENTINO AT (202) 372-3422, AMY.E.FLORENTINO(AT)USCG.MIL.
8.  MS. M. SHERIDAN, DIRECTOR OF FINANCIAL OPERATIONS/COMPTROLLER
SENDS.
9.  INTERNET RELEASE AUTHORIZED.