Commandant
2100 Second Street, S.W.
United States Coast Guard
Washington, DC 20593-0001
Staff Symbol: G-CFS-2
Phone: (202) 267-6165
FAX: (202)267-4978)
COMDTINST 7400.1
July, 16, 1998
COMMANDANT INSTRUCTION 7400.1
Subj: GUIDELINES FOR ESTABLISHING AND VALIDATING REIMBURSABLE
BILLETS AT USER FEE COLLECTION CENTERS
Ref: (a)
46 U.S.C. 2110
(b)
OMB Circular A-25
1.
PURPOSE. To publish the guidelines to be followed when establishing or validating
reimbursable billets for the collection of user fees.
2.
ACTION. Area and district commanders, commanders of maintenance and logistics
commands, commanding officers of Headquarters units, assistant commandants for
directorates, Chief Counsel and special staff offices at Headquarters shall ensure that the
guidelines prescribed within this instruction are followed.
3.
DIRECTIVES AFFECTED. The contents of this instruction will be incorporated into a future
change to the Financial Resources Management Manual.
4.
BACKGROUND. The Coast Guard charges and collects fees for various services provided to
specifically identifiable users. As stated in reference (a), "A federal agency shall account for
the agency's costs of collecting the fee or charge...as a reimbursable expense, and the costs
shall be credited to the account from which expended." The intent of this instruction is to
provide guidance and clarification on when it is appropriate to classify a user fee-related billet
as reimbursable.
5.
DISCUSSION. Generally speaking, reimbursable billets for the collection and processing of
user fees can be justified under two separate sets of circumstances. In the first case, fees are
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