Encl. (2) to COMDTINST 5700.10
USCG Key Processes and Sub-Processes for Financial Reporting
Budgetary Resources
Process covers budget submission and execution including process controls, monitoring, and
reporting on the management and execution of budget authority.
Key Process Manager: CG-83
Supporting Process Manager: CG-82
Budget Submission
Appropriation distribution and use
Undelivered orders/pipeline
Financial Reporting
Process covers activities necessary for accurate and complete external reporting of financial
information.
Key Process Manager: FINCEN
Supporting Process Manager: CG-842
General ledger maintenance
Financial statement and footnote preparation
Intra-governmental and intra-departmental accounts/eliminations
Account analysis and reconciliations
Management and external financial reporting
Risk Management
Process covers recording and reporting of environmental liabilities, legal liabilities and other
contingent liabilities.
Key Process Manager: CG-4
Supporting Process Manager: G-LGL
Environmental exposures (CG-4)
Legal liabilities (G-LGL)
Other miscellaneous commitments and contingencies
Procurement Management
The process of acquiring goods, supplies, and services.
Key Process Manager: CG-85
Vendor master file maintenance
Payables Management
Requisitions
Purchase orders and awards
Goods/services receipting
Invoice processing
Contract administration
Purchase card
1
Previous Page
