Encl. (3) to COMDTINST 7132.5
SPENDING PLAN GUIDANCE
1.
General. Spending Plans were developed in order to gain a better knowledge and
understanding of how Operating Expenses (OE) monies are budgeted, the costs of certain
programs or projects, and as a tool to manage the base. In addition, a review was necessary to
help validate that planned expenditures are in compliance with appropriation law and
Allotment Fund Code (AFC) definitions.
2.
Policy.
a.
Commanders, maintenance and logistics commands, Area commanders, commanding
officers of Headquarters units, and chiefs of offices and special staff divisions at
Headquarters shall submit Spending Plans for their AFC-30 accounts (For HQ offices, this
includes funds planned for transfer to the field). Also, AFC-56 spending plans shall be
submitted every three years (i.e., FY96 and FY99). Guidance on the categories to be used
will be issued separately by the AFC-56 manager. All Spending Plans from HQ units will
be submitted via the program manager.
b.
The MLC/Area Spending Plans shall include only summary data for field units consisting
of two entries, one consisting of the budgeted recurring amount and one consisting of the
nonrecurring amount.
c.
District commanders shall submit spending plans only for work-life staff AFC-30
accounts.
d.
AFC-41, 42, 43, 45, 54, 56 and 57 managers will submit Spending Plans for all funds
contained in their AFC, including those funds planned for field distribution. The
following format or policy modifications apply:
(1)
AFC-42, 43 and 45 shall submit project lists.
(2)
AFC-54 shall submit ammunition and pyrotechnic requirements and projections.
(3)
AFC-56 shall submit an annual Spending Plan for Headquarters retained funds
which will contain line items for accession training categories (Recruit training,
Class "A" school, Basic Flight, OCS, NAPS, and Cadet Disenrollment) as well as
line items for each program's postgraduate, staff and service-wide training.
(4)
AFC-57 shall provide projected costs for the Coast Guard's health care and delivery
system.
e.
Spending Plan submissions will be based on current Sources of Funds for HQ offices and
the current funding base for field units. Do not include anticipated Cost of Living
Allowance (COLA).
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