Finance Center Standard Operating Procedures

Listed here are updates to our on-line SOP through Feb 2021.

The complete SOP is available for download. The SOP files are divided into a number of small ZIP files for easy download.


Financial Resource Management Manual (FRMM)


NOTE: The SOP files below are in PDF format. You will require Adobe Acrobat Reader to view them.

Table of Contents
Cover Letter
Table of Contents
  Chapter 1 General Introduction
  Chapter 2 Introduction to USCG Finance and Accounting
  Chapter 3 Overview of Accounting
  Chapter 4 Accounting Line Data
  Chapter 5 Document Numbering
  Chapter 6 Program Element Status (PES) Reports
  Chapter 7 Problem Resolution
  Chapter 8 Coast Guard Funds Management
  Chapter 9  Procedures for Receivables, Collections and Lockbox
  Chapter 10 Special Headquarters Procedures
  Chapter 11 Accounting Procedure Topics
  Chapter 12 Updated Document Processing
  Appendix A DAFIS Agency and Region/District Codes
  Appendix B Appropriation Codes
  Appendix C Appropriation Limitation Codes
  Appendix D Allotment Fund Control Codes
  Appendix E Cost Center Codes
  Appendix F Object Class Codes
  Appendix G Document Type Codes
  Appendix H  Coast Guard Procurement Office Designator Number
  Appendix I Supply Fund Control Codes
  Appendix J Forms Cross Reference Table
  Appendix K Consolidated List of Applicable Regulations, Directives, Manuals, and DOT Orders
  Appendix L FINCEN Office Symbols
Vendor Information Package