COMDTINST 7132.5
23 JUN 1994
3.
DISCUSSION. Budget models and Spending Plans help to fulfill four financial management
objectives as follows: (1) they provide the entire chain of command with a better
understanding of the Coast Guard's Operating Expenses (OE) base; (2) they highlight the
importance of the proper stewardship of CG monies; (3) they enhance financial integrity across
Allotment Fund Codes (AFC's) and appropriations; and (4) they provide information with
which to more intelligently set funding priorities across AFC's and Administrative Target Units
(ATU's). Thus, they are tools which enable CG managers to more wisely allocate limited
funds and enhance the stewardship of CG monies.
/s/ KENT H. WILLIAMS
Chief of Staff
Encl: (1)
Budget Model Guidance
(2)
District Budget Model Description
(3)
Spending Plan Guidance
(4)
Spending Plan Budget Categories
(5)
Sample IBUDS Submission
(6)
Sample Budget Category Format
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