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DOCUMENT RESUME
04808 - [BC2 5106] (Rstricted)
Procedu,'es Followed by' Coast Guard in Developing Costs for
Selectea Proqrams. CED-78-35; B-115336. January 19, 1978. 14 pp.
+ 3 enclosures (4 pp,).
Report to Fep. Mario Bioaggi, Chairman, House Committee on
Lerchant Marine rnd Fisheries: Coast Guard and Navigatior.
Subcommittee; by Elmer B. Staats, Coeptroller General.
Issue Area: Program a 'Budget Information for Congressional Use
(3400) ; Accounting and Financial Reporting: Government
Operations and Useful Information (2811).
Contact: Community and Economic Development Div.
Budget Function: Commerce and Transportation: Water
Transportation (406); Miscellaneous: Automatic Data
Processing (1001 ; Law Enforcement and Justice: Federal Law
Enforcement and 4rosecution (751).
Organization Concerned: Department of Transportation; Coast
Guard.
Conqressiornal Relevance: House Committee on MercLant Marine and
Fisheries: Coast'Guard and Navigation Subcommittee. Rep.
Mario Biaq7i.
The Coast G'-ard uses two basic methods for accumulating
costs. For the Operating Expense and Reserve Traixking
Appropriations, costs are collected by cost centcrs which are
usually operating facflities or organizational units. For the
Acquisition, Construrtion, and Improvements Appzopriat~in and
the Research, Development, Test, and Evaluation Appropriation,
costs are collected by project since these appropri3tions are
managed on a project basis. Each operating unit has been
assiqned at least one cost center, and special cost centers have
teen established for costs incurred by divisions and offices at
the district, area, and headquarters level. within each cost
center, costs are categorized by object classes which are based
on the 24 standard classes prescribed by the Oftice of
Management and Budg%=t. Cost accounting deta are summarized
quarterly on a cumulative basis and a report prepared by cost
centers and showing qqsts for object classes within each center.
Cost reports are also prepared for each district. For budget
presentation, costs must be summarized by programs; the Coast
Guard has 13 operatio44! and 12 nonoperational programs. A
computer program allgqqates the costs cf the 2,500 cost centers
to the 25 programs b s, on the principle of apportioning costs
on the basis of actu4 time -r estimated percentage of effort
devoted to a program. Program costs for the Marine Environmental
Protection Program and the Enforcement of Laws and Treaties
Program, requested by the subcommittee, were estimated since the
Coast Guard does not allocate costs below the level of the 13
maijor operating programs. (HTW)](ViewImageLocal?handle=hein.gao/gaobaawod0001&div=1&collection=&method=preview&ext=.png&size=3)