R 051711Z SEP 12

ALCGFINANCE 030/12
SUBJ: INTERIM FINANCIAL POLICY AND PROCEDURES - MANUAL JOURNAL
VOUCHER (JV) AND ON-TOP ADJUSTMENT (OTA) APPROVAL
A. FINANCIAL RESOURCE MANAGEMENT MANUAL (FRMM) COMDINST M7100.3
(SERIES)
B. DELEGATION OF AUTHORITY TO ISSUE INTERIM FINANCIAL MANAGEMENT
POLICY AND PROCEDURES, CFO MEMO DTD 09 FEB 2011
C. INTERIM FINANCIAL POLICY AND PROCEDURES - MANUAL JOURNAL
VOUCHER/ON-TOP ADJUSTMENT APPROVAL, CG-8C MEMO DTD 20 AUG 2012
D. FINANCIAL RESOURCE MANAGEMENT MANUAL - PROCEDURES (FRMM-P)
COMDINST M7100.4 (SERIES)
1. PURPOSE: THIS MESSAGE PROVIDES INTERIM MANUAL JOURNAL VOUCHER AND
ON-TOP ADJUSTMENT APPROVAL POLICY AND PROCEDURES.
2. BACKGROUND: IMPLEMENTATION OF THE INTERIM POLICY AND PROCEDURES
WILL ASSIST THE COAST GUARD IN MEETING ACCOUNTING STANDARDS AND
REQUIREMENTS AND SUPPORT SUSTAINMENT IN THE FINANCIAL REPORTING AUDIT
FOCUS AREA.
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 POLICY AND PROCEDURES FOR
MANUAL JV AND OTA APPROVAL.
4. ACTION: ALL COAST GUARD ENTITIES WHO ARE INVOLVED IN THE REVIEW
AND APPROVAL OF MANUAL JVS AND OTAS SHALL ADHERE TO REFERENCE (C).
PAPER DISTRIBUTION OF THE INTERIM POLICY AND 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://CGPORTAL.USCG.MIL/CTL/R89BMV.
5. REFERENCE (C) WILL REMAIN IN EFFECT UNTIL ITS INCORPORATION INTO A
FUTURE REVISION OF REFERENCE (D).
6. FOR QUESTIONS REGARDING THE INTERIM POLICY AND 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.