Cost Documentation


Select from the list of cost documentation forms on the right,
or download any of the additional resources below.


General Information

Resource Documentation TOPs The Technical Operating Procedures (TOPs) for Resource Documentation contains detailed instructions on completing required cost documentation and submitting the project's Final Financial Report to the NPFC as well as copies of the forms themselves.          


Standard Rates

The Coast Guard Commandant Standard Rates Instruction (COMDTINST 7310.1U) provides guidance and sets standard rates to be used by Coast Guard units and personnel when required to compute reimbursable charges. This instruction was last revised March 28. 2020.

OSLTF Disbursements: Internal Controls and Audits This NPFC document provides guidance on documentation and approval requirements for disbursements from the OSLTF, which are subject to random audits. It discusses the 5 areas that are subject to auditing, describes what types of documents may meet those requirements, and summarizes record retention policies


US Code


Clean Water Act

33 U.S.C. 1251-1387

The Clean Water Act (CWA), as amended by the Oil Pollution Act of 1990, provides the basic statutory authority for pollution prevention, contingency planning, and response activities within the 200-mile Exclusive Economic Zone for oil and hazardous substances.



42 U.S.C. 9601-9675

The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), also known as Superfund, extends the response provisions of the Clean Water Act to a wide range of "hazardous substances, pollutants, and contaminants" and to releases that threaten not only coastal or navigable waters but also those that may threaten other environments, such as the air or ground. Read More....

Title I of Oil Pollution Act of 1990

33 U.S.C. 2701-2761

26 U.S.C. 9509 (OSLTF)

The Oil Pollution Act of 1990, which amended the Clean Water Act, addresses a wide range of issues associated with preventing, responding to, and paying for oil pollution. Title I of OPA established oil spill liability and compensation requirements, including the Oil Spill Liability Trust Fund (OSLTF), to help facilitate cleanup activities and compensate for damages from oil spills. In 1991, the United States Coast Guard created the National Pollution Funds Center (NPFC) to implement Title I of OPA, administer the OSLTF, and ensure effective response and recovery. Read More....

Title 46 Shipping Laws

Title 46 

The Shipping Laws provide a broad basis for vessel and maritime personnel standards, federal regulations, inspection and examination, issuance of certificates and licenses, casualty investigations, and personnel actions, including subpoena authority. 

Stafford Act 42 U.S.C. 5121 et seq.

The Robert T. Stafford Disaster Relief and Emergency Assistance Act supports state and local governments and their citizens when disasters overwhelm them. This law establishes a process for requesting and obtaining a Presidential disaster declaration, defines the type and scope of assistance available, and sets the conditions for obtaining that assistance. Read More....

CFO Act Public Law 101-576

The Chief Financial Officers (CFO) Act lays a foundation for comprehensive reform of Federal financial management. The act establishes a leadership structure, provides for long-range planning, requires audited financial statements, and strengthens accountability reporting.

Debt Collection Act of 1982 15 U.S.C. 1692

This act, which was amended and renamed the Debt Collection Improvement Act of 1996, governs how Federal entities collect debt and how interest and fees are to be applied.

Energy Policy Act of 2005 Public Law 109-58

This act increased the size of the Oil Spill Liability Trust Fund to $2.7 billion and revived a 5-cents-per-barrel tax, effective April 2006.


Title VI of the USCG and Maritime Transportation Act of 2006

Public Law 109-241

This act amended the limits of liability for oil removal costs and damages that result from discharges or substantial threats of discharge of oil from vessels. Read More....