R 131450Z FEB 12

ALCOAST 071/12
COMDTNOTE 7100
SUBJ: PROGRAM ELEMENT STATUS RECONCILIATION HANDBOOK
1. PURPOSE: THIS MESSAGE PROMULGATES THE PROGRAM ELEMENT STATUS (PES)
RECONCILIATION HANDBOOK. THE PRIMARY PURPOSE OF PES RECONCILIATION IS
TO PROVIDE AN INTERNAL CONTROL THROUGH WHICH FINANCIAL MANAGERS
ENSURE THAT LOCAL LEDGER TRANSACTIONS RECONCILE WITH THE TRANSACTIONS
POSTED IN THE CORE ACCOUNTING SYSTEM (CAS) GENERAL LEDGER (GL). THIS
PROCESS ALSO HELPS TO ENSURE THAT ALL TRANSACTIONS ARE PROPERLY
SUPPORTED AND ANY DIFFERENCES ARE EXPLAINED OR RESOLVED.
2. BACKGROUND: A NEED FOR A PES RECONCILIATION HANDBOOK WAS
IDENTIFIED DURING THE FY 2011 CFO AUDIT BY RECONICILERS THROUGHOUT
THE COAST GUARD. COMDT (CG-8) ESTABLISHED A WORKING GROUP CONSISTING
OF RECONCILIATION EXPERTS WITH THE GOAL OF CREATING A PES
RECONCILIATION HANDBOOK. TO ENSURE DIVERSITY IN THE WORKING GROUP,
THESE EXPERTS INCLUDED PERSONNEL FROM HEADQUARTERS, FINCEN, RESOURCE
MANAGEMENT OFFICES, BSU COMPTROLLER OFFICES, FIELD UNITS, THE
STOREKEEPER RATING (SK) A-SCHOOL AND THE SK RATING FORCE MASTER
CHIEF.
3. THE PES RECONCILIATION HANDBOOK CAN BE FOUND AT
HTTP://CGWEB.FINCEN.USCG.MIL/LUFS(UNDERSCORE)WEB/TRAINING/LUFSNT(UNDE
RSCORE)CRSE(UNDERSCORE)MTL.HTM
(MUST BE ENTERED AS LOWERCASE). IT IS IMPORTANT TO NOTE THAT THIS
GUIDE DOES NOT COVER EVERY POTENTIAL RECONCILIATION ISSUE. CHAPTERS
MAY BE ADDED IN THE FUTURE TO INCLUDE TROUBLESHOOTING COMPLEX
TRANSACTIONS. SUBJECT MATTER EXPERTS SUCH AS THE OFFICE OF RESOURCE
MANAGEMENT (CG-83), FINANCIAL PROCUREMENT DESKTOP (FPD)
RECONCILIATION SCHOOL INSTRUCTORS, SK A-SCHOOL INSTRUCTORS, THE
FINANCE CENTER PES SECTION, ETC. CONTINUE TO BE AN EXCELLENT RESOURCE
FOR MORE COMPLICATED TRANSACTIONS.
4. FOR QUESTIONS REGARDING THIS GUIDANCE CONTACT COMDT (CG-831) CDR
JOHN HALLMAN AT (202) 372-3555, JOHN.E.HALLMAN(AT)USCG.MIL OR COMDT
(CG-852) LCDR AMY FLORENTINO AT (202) 372-3422,
AMY.E.FLORENTINO(AT)USCG.MIL.
5. MS. M. SHERIDAN, DIRECTOR OF FINANCIAL OPERATIONS/COMPTROLLER
SENDS.
6. INTERNET RELEASE AUTHORIZED.