ACN 113/18 - OCT 2018 USCG IMPLEMENTATION OF THE DHS COMMON APPROPRIATIONS STRUCTURE (CAS) – FINANCIAL POLICY CHANGE

united states coast guard

ALCOAST COMMANDANT NOTICE                                     CANCEL DATE   02 OCT 2019


R 031313 OCT 18
FM COMDT COGARD WASHINGTON DC//CG-8//
TO ALCOAST
UNCLAS //N07101//
ACN 113/18
SUBJ:  USCG IMPLEMENTATION OF THE DHS COMMON APPROPRIATIONS STRUCTURE (CAS) –
FINANCIAL POLICY CHANGE
A. COMDT COGARD WASHINGTON DC 250956 SEP 18/ALCOAST 328/18
B. Financial Resource Management Manual (FRMM), COMDTINST M7100.3E
1. Per REF (A), the Congress has modified the Coast Guard’s appropriations structure
as part of the Department of Homeland Security (DHS) Common Appropriations Structure (CAS)
initiative. This ACN modifies REF (B) to reflect these changes.
2. Effective 01 Oct 18 REF (B) is modified as follows:
    a. The “Operating Expenses" (OE) appropriation is renamed “Operations & Support” (O&S).
    b. The “Acquisition, Construction, & Improvement” (AC&I) appropriation is renamed
“Procurement, Construction, & Improvement” (PC&I).
    c. All references to the AC&I personnel compensation & benefits program/
project/activity (PPA) within the AC&I appropriation are hereby cancelled. Personnel
associated with capital acquisitions now receive their salaries from the “Military Pay &
Allowances” or the “Civilian Pay & Benefits” PPA within O&S effective 01 Oct 18. COMDT (CG-84)
shall continue to capitalize the salaries of personnel associated with capital acquisitions
for financial reporting purposes per Paragraph 10.2.5 through 10.2.7 of REF (B).
    d. The “Research, Development, Testing & Evaluation” (RDT&E) appropriation is renamed
“Research & Development” R&D.
    e. “Reserve Training” (RT) is no longer its own appropriation, but now is the seventh
PPA within the O&S appropriation.
3. These changes will be incorporated into the next revision of REF (B), which will be
released within the next year.
4. Point of Contact: LCDR Justin H. Gordon, COMDT (CG-831), 202-372-3569.
5. Released by RDML T. G. Allan, Jr., Assistant Commandant for Resources and Chief
Financial Officer.
6. Internet release is authorized.