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