R 182118Z JAN 13

ALCGFINANCE 003/13
SUBJ: INTERIM COAST GUARD ALTERNATE VALUATION AND ALTERNATE
DATE-IN-SERVICE (DIS) DOCUMENTATION PROCEDURES
A. FINANCIAL RESOURCE MANAGEMENT MANUAL (FRMM), COMDTINST M7100.3
(SERIES)
B. DELEGATION OF AUTHORITY TO ISSUE INTERIM FINANCIAL MANAGEMENT
POLICY AND PROCEDURES, CFO MEMO DTD 09 FEB 2011
C. INTERIM PROCEDURES FOR ALTERNATE VALUATION AND ALTERNATE DIS
DOCUMENTATION
D. FINANCIAL RESOURCE MANAGEMENT MANUAL - PROCEDURES (FRMM-P),
COMDTINST M7100.4 (SERIES)
1. PURPOSE: THIS MESSAGE PROVIDES INTERIM PROCEDURES FOR ALTERNATE
VALUATION AND ALTERNATE DATE-IN-SERVICE (DIS) DOCUMENTATION.
2. BACKGROUND: IMPLEMENTATION OF THESE INTERIM PROCEDURES WILL ASSIST
THE COAST GUARD IN MEETING ACCOUNTING STANDARDS, GUIDANCE, AND
REQUIREMENTS FOR OBTAINING AND REVIEWING SUPPORTING DOCUMENTATION
REQUIRED FOR DEVELOPING REASONABLE ESTIMATES OF COST AND DIS WHEN
HISTORICAL DOCUMENTATION IS UNAVAILABLE.
3. INTERIM POLICY: REFERENCE (A) IS THE COAST GUARD FINANCIAL
MANAGEMENT POLICY. REFERENCE (B) DELEGATED AUTHORITY FROM THE CFO TO
THE COMPTROLLER TO ISSUE INTERIM FINANCIAL MANAGEMENT POLICY AND
PROCEDURES. REFERENCE (C) SPECIFIES INTERIM PROCEDURES FOR THE
ALTERNATE VALUATION AND ALTERNATE DIS DOCUMENTATION.
4. ACTION: ALL COAST GUARD ENTITIES THAT ARE INVOLVED IN THE
ADMINISTRATION, COMPLIANCE, REGULATION, ALTERNATE VALUATION, AND
ALTERNATE DIS DOCUMENTATION FOR PERSONAL AND REAL PROPERTY SHALL
ADHERE TO REFERENCE (C). PAPER DISTRIBUTION OF THESE INTERIM
PROCEDURES WILL NOT BE MADE. REFERENCE (C) CAN BE ACCESSED
ELECTRONICALLY IN THE INTERIM POLICY FOLDER LOCATED ON THE COMMANDANT
(CG-84) PORTAL SITE AT https://cglink.uscg.mil/5764ee57.
5. REFERENCE (C) WILL REMAIN IN EFFECT UNTIL ITS INCORPORATION INTO A
FUTURE REVISION OF REFERENCE (D).
6. FOR QUESTIONS REGARDING THESE INTERIM PROCEDURES PLEASE CONTACT
COMDT (CG-843) WANDA FRANCISCO, 202-372-3633,
WANDA.J.FRANCISCO(AT)USCG.MIL.
7. MS. M. SHERIDAN, DIRECTOR OF FINANCIAL OPERATIONS / COMPTROLLER
SENDS.
8. INTERNET RELEASE AUTHORIZED.