ALCOAST 037/21 - FEB 2021 MARCH 2021 CG-WIDE PHYSICAL INVENTORY OF REAL PROPERTY - WARNING ORDER

R 021622Z FEB 21
FM COMDT COGARD WASHINGTON DC
TO ALCOAST

UNCLAS
ALCOAST 037/21
SSIC 4500
SUBJ:  MARCH 2021 CG-WIDE PHYSICAL INVENTORY OF REAL PROPERTY -
WARNING ORDER
A. Financial Resource Management Manual-Procedures (FRMM-P),
COMDTINST M7100.4 (series)
B. U.S. Coast Guard Real Property Management Manual,
COMDTINST M11011.11 (series)
C. U.S. Coast Guard Personal Property Management Manual,
COMDTINST M4500.5 (series)
1. The real property physical inventory will be conducted
in the months of March and August. For capitalized personal
property, the physical inventory will be conducted in August
only.
2. All units must continue to follow established procedures
in REFs (A) through (C) for timely reporting of changes to
all of their accountable property both capitalized and Non-
capitalized (e.g. reporting new assets, improvements, transfers,
disposals, retirements, etc.). By eliminating the Spring
capitalized personal property inventory, we are reducing
administrative requirements on field units and are accepting
a higher level of risk for financial reporting, property
accountability, and audit. COMDT (CG-84) will continue to
monitor timeliness and completeness of all accountable asset
enrollment/retirement activity to ensure there are no increased
risks or spikes in non-compliance. Our shared goal should
be to sustain the commendable progress the Coast Guard has
made in property accountability, without backsliding, so
there will be no reason to reinstate a semi-annual physical
inventory at a later time.
3. IAW REFs (A) and (B), the CG will conduct a physical
inventory of selected CG real property assets
01 MAR - 15 MAR 2021.
   a. Inventory focus: Validate existence of selected capital
and leased real property assets.
   b. Validate completeness of financial records of capital
and leased real property assets.
4. Responsibilities:
   a. Commanding Officers, Officers-in-Charge, and Directors
are responsible for ensuring their unit has the appropriate
personnel available and trained prior to the count phase of
the inventory.
   b. Accountable Property Officers (APO) are responsible
for reviewing the real property inventory procedures,
completing the required training and verifying all count
team members have individually completed the training.
APOs must monitor the real property sampled asset list
posted (http://cglink.uscg.mil/9923c8e4) to the CGPortal
to identify whether any of their unit assets have been
selected for testing during this inventory period. For
Business Process Re-engineering (BPR) integrated units,
the APO Designation Tracker (http://cglink.uscg.mil/e40671d)
on the Coast Guard Common Core (CGCC) will be used as the
primary source for APO designations for the Real Property
Inventory. It is the responsibility of the Regional Property
Support Officer (RPSO) to ensure the CGCC APO Designation
Tracker is up to date. For non-BPR integrated units, COMDT
(CG-845) will work with those units individually to designate
the APO for the Real Property Inventory.
   c. COMDTs (CG-43) and (CG-1333) are responsible for
ensuring all program managed assets are reviewed and listed
properly within SAM and HMIS.
5. Timeline for CG-wide physical inventory of real property
assets:
   a. 15 FEB–28 FEB 2021: Preparation Phase. Commanding
Officers, Officers-in-Charge, Directors, and APOs are
directed to review the updated real property inventory
procedures. APOs must complete the required training and
verify that all count team members have individually
completed the required training by 28 FEB 2021. All materials
will be posted NLT 15 FEB 2021 to the CG Property Inventory
CGPortal site.
   b. 01 MAR – 15 MAR 2021: Count Phase. Selected units are
directed to conduct a real property physical inventory of
sampled items. All units must submit all appropriate final
physical inventory certification packages NLT COB 15 MAR 2021
to the appropriate submission site identified in the inventory
procedures.
   c. 15 MAR – 31 MAR 2021: Processing Phase. COMDT (CG-84)
will review physical inventory package submissions. System
of record owners will make necessary updates to the subsidiary
systems. FINCEN will make all required changes of capitalized
assets to OFA.
6. Central source of information: The CG Property Inventory
portal sites will remain the one-stop shop for all physical
inventory needs. The portal includes all documents necessary
to facilitate an inventory. Real Property inventory guidance
can be found here:
http://cglink.uscg.mil/9923c8e4.
7. Communicating questions and issues: Direct all questions
and report all issues for real property inventory via e-mail
to HQS-SMB-CG-REALPROP-INV@uscg.mil. This account will be
monitored throughout the inventory. For faster service,
please add “REAL PROPERTY_ (insert OPFAC number)” to the
subject line to ensure quick delivery to the correct team.
8. Underway and deployed units: Underway and deployed units
are still required to submit inventory packages using the
inventory submission message and email it to the
HQS-SMB-CG-REALPROP-INV@uscg.mil inbox. A template is posted
on the CG Portal site.
9. Preparation activities: In preparation for the March 2021
physical inventory:
   a. To ensure completeness of real property records,
ALL units must ensure real property assets on-site have
been identified and recorded in the appropriate subsidiary
systems. Units should pay particular attention to newly
delivered, constructed, or found assets and to real
property assets with missing tag numbers. Contact your
real property accountability specialist (RPAS) or
servicing Civil Engineering Unit for assistance with
a copy to HQS-SMB-CG-REALPROP-INV@uscg.mil, subject line
“REAL PROPERTY-OFA/TAG NUMBER DISCREPANCIES,” and follow
procedures for enrolling new/found assets.
10. BPR Units: Units that are under the BPR construct and
supported by a RPSO will follow supplemental directions
and timelines provided by their RPSO in order to meet the
15 MAR 2021 inventory package submission deadline.
11. Real Property Inventory Process Improvement: The Real
Property Inventory sampling methodology will again ensure
all buildings and structures with over $200K in remaining
Net Book Value (NBV) are verified for existence annually,
over the two semi-annual inventories. Additionally, there
will be a more targeted sample of high risk assets under
the $200K NBV threshold. As a result, we should achieve
even greater confidence in the Coast Guard’s reported NBV
of land, buildings, and structures. Updated webcast training
and real property inventory procedures will be posted to the
enhanced Real Property Inventory
portal site: http://cglink.uscg.mil/9923c8e4.
12. Points of Contact:
    a. Real Property Lead, Mr. Allen Ellerbe, COMDT (CG-845),
Allen.Ellerbe@uscg.mil.
    b. Real Property Team Chief, MECS Bryan Atkinson,
COMDT (CG-845), Bryan.J.Atkinson@uscg.mil.
    c. Real Property Team Chief, SKC Kari M Brubaker,
COMDT (CG-845), Kari.M.Brubaker@uscg.mil.
    d. Additional POCs for execution of the inventory
will be provided in the Action Order.
13. Ms. Jane B. Kiggins, Director of Financial Operations/Comptroller
(CG-8C), sends.
14. Internet release is authorized.