Source: NPFC [JA-5-4-1] 01 DEC 2013

U. S. Coast Guard

National Pollution Funds Center

01 December 2013

ICS Job Aid

ACCOUNTING DATA

FOR POLLUTION RESPONSE FUNDS

 - - - - - -

 OIL SPILL (OPA/CWA)

&

 HAZCHEM (CERCLA)

& 

 DISASTER - Stafford Act - ESF-10
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-2] 01 DEC 2013

TABLE OF CONTENTS

Accounting Strings for Oil Spill Response Funding & OPA Claims......................3

Accounting Strings for CERCLA & ESF-10 Disaster Response Funding..............4

Document Control Numbers for FPN, CPN & DPN Transactions..........................5

Appendix A -- Region and Administrative Target Units (ATUs) .........................6

Appendix B -- OPFAC Numbers ..........................................................................7

Appendix C -- Selected Object Class Codes .........................................................8

Appendix D -- Selected Document Types ............................................................9

Appendix E -- Procurement Site Codes ..............................................................10

Appendix F -- NPFC Special Program Element Codes.......................................11

Appendix G -- Project Number Construction (all types) ............................. 12-15
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-3] 01 DEC 2013

ACCOUNTING STRINGS FOR OIL SPILL RESPONSE FUNDING*

&

OPA CLAIMS

FORMAT:

2 X XX 1XX XX 0 XXXXXX XXXXX XXXX

 (1) (2) (3) (4) (5) (6) (7) (8) (9)

(1) Agency 1 character = “2” (USCG)

(2) District/Region 1 character = Varies: 1/24/12 & Future (See Appendix A)

= “V” for FY-09 to 1-23-2012

= “H” for FY-08 & before 

(3) Appropriation 2 characters = “SZ” for Oil Response; INRDA

= “SX” for OPA Claim

(4) Appropriation 3 characters #1 = “1” (direct funds)

Limitation Code #2-3 = FOSC’s ATU (1/24/12 & Future)

(LIM Code) #2-3 = “72” (FY-09 to 1/23/12)

#2-3 = FOSC’s ATU (Before FY-09)

 (See Appendix A)

(5) Allotment Fund 2 characters = “95” for Oil Response; INRDA

Control (AFC) = “00” for OPA Claim

(6) Allotment Level 1 character = “0”

Indicator (ALI) (This field is not used by USCG)

(7) Program Element 6 characters = the Assigned FPN

= Claim Proj. No. for orphan claim

(8) Cost Center 5 characters = OPFAC No. of the FOSC who is

 assigned the funds

 (See Appendix B)

= “74100” (NPFC) for INRDA

 & when EPA is the FOSC; 

(9) Object Class 4 characters = Std. USCG Object Class Code 

 (See Appendix C)

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* The Account line for oil response funds is supplied in the official FPN Notification Message 

from NPFC or CANAPS.
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-4] 01 DEC 2013

ACCOUNTING STRINGS FOR CERCLA & ESF-10 DISASTER RESPONSE 

FUNDING*

FORMAT:

2 X X01 8XX 80 0 XXXXXX XXXXX XXXX

(1) (2) (3) (4) (5) (6) (7) (8) (9)

(1) Agency 1 character = “2” (Coast Guard)

(2) District/Region 1 character = Varies: 1/24/12 & Future (See Appendix A)

= “V” for FY-09 to 1-23-2012

= “H” for FY-08 & before 

(3) Appropriation 3 characters #1 = Last digit of current FY

#2-3 = “01” (Operating Expense)

(4) Appropriation 3 characters #1 = “8” (reimbursable funds)

Limitation Code #2-3 = FOSC’s ATU (1/24/12 & Future)

(LIM Code) #2-3 = “72” (FY-09 to 1/23/12)

#2-3 = FOSC’s ATU (Before FY-09)

 (See Appendix A)

 

(5) Allotment Fund 2 characters = “80” (reimbursable funds)

Control (AFC) 

(6) Allotment Level 1 character = “0”

Indicator (ALI) (This field is not used by USCG)

(7) Program Element 6 characters = CPN for a CERCLA Case

= DPN for a Disaster Case

(8) Cost Center 5 characters = OPFAC # of the FOSC who is

assigned the funds (Appendix B)

(9) Object Class 4 characters = Std. USCG Code (Appendix C)

Reimbursable Agreement Number (RAN): Use the CPN or DPN assigned.

The RAN is a required part of a reimbursable Account Line in FPD. It goes in the System Data Field. It is the 

same as the CPN or DPN. For Cases that extend across Fiscal Years, the RAN is the CPN or DPN with the 

newer Fiscal Year Appropriation Code added at the end.( Eg, 2008 case C08049 becomes RAN C08049901 in 

2009). The system needs an “R” in the front and the “R” should already be in the FPD window. Enter the CPN 

or DPN in the RAN window and click the “”. The same CPN or DPN should appear in the window that 

opens. Select it and accept it. You may see a long list of RANs in the window that opens. Carefully select the 

same CPN or DPN assigned to your case.

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* The Account line for CERCLA or ESF-10 Disaster response funds is supplied in the official 

FPN Notification Message from NPFC or CANAPS
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-5] 01 DEC 2013

DOCUMENT CONTROL NUMBERS

For OSLTF (FPN), CERCLA (CPN) & ESF-10 Disasters (DPN) Transactions

FORMAT:

XX XX XX X X XX XXX

 (1) (2) (3) (4) (5) (6) (7)

(1) Document Type 2 characters = Std. FINCEN document type

 (See Appendix D)

(2) Fiscal Year 2 digits = Last two digits of current

(Funding Year) fiscal year or funding year.

(3) Procurement 2 characters (See Appendix E)

Site Code

(4) Fiscal Year 1 digit = Last digit of the year of

 initial contract award 

 (normally the same FY)

(5) Region/District 1 character = Varies: 1/24/12 & Future (See Appendix A)

= “V” for FY-09 – 1/23/2012

= “H” for FY-08 & before 

(6) Program Element 2 characters = NPFC ID Code for Unit 

 (See Appendix F)

(7) Document Sequence 3 digits = Unique sequential number

Number assigned by the unit preparing

 the document
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-6] 01 DEC 2013

APPENDIX A

REGION and ADMINISTRATIVE TARGET UNITS (ATUs)

For Constructing Region and Appropriation Limitation (LIM) Codes

1/24/12 and Forward

 REGION ATU #

D1 1 ----------------- Boston, MA 01

D5 5 ---------------Portsmouth, VA 05

D7 7 ------------------ Miami, FL 07

D8 8 -------------- New Orleans, LA 08

D9 C ---------------Cleveland, OH 09

D11 L-----------------Alameda, CA 11

D13 S----------------- Seattle, WA 13

D14 4 -----------------Honolulu, HI 14

D17 J ------------------Juneau, AK 17

NSFCC X -------NSFCC/PIAT/Strike Teams 20*

(* effective 10/1/2013)

EPA V -------------EPA Cases/NPFC 72

(FY-10 & subsequent)

Shore Infrastructure Logistics Center (SILC) -------------- 37

CG Finance Center ------ Chesapeake, VA ---------------- 36

National Strike Force & NSFCC: REGION D, ---- ATU 58

 (FY10 through FY13)

NPFC -------------- Arlington, VA: REGION V, -- ATU 72

CG Headquarters ------------------ ---------------------------- 99

(Prior to FY-10)

MLC – Atlantic----------- Portsmouth, VA----------------- 32 

MLC – Pacific-------------- Alameda, CA ------------------ 33
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-7] 01 DEC 2013

APPENDIX B

OPFAC NUMBERS For Use as Cost Center in Account Lines

DISTRICT OFFICES: OPFAC # OTHER UNITS OPFAC #

D-1 Boston

D-5 Portsmouth

D-7 Miami

D-8 New Orleans

D-9 Cleveland

D-11 Alameda

D-13 Seattle

D-14 Honolulu

D-17 Juneau

71101

71105

71107

71108

71109

71111

71113

71114

71117

NPFC

SILC (Norfolk, VA)

NSFCC

Atlantic Strike Team

Gulf Strike Team

Pacific Strike Team

74100

52100

34359

34361

34340

34360

CG FOSCs (Sectors unless noted) OPFAC # CG FOSCs (Sectors unless noted) OPFAC #

Anchorage

Baltimore 

Boston

Buffalo

Charleston

Chicago (NOT FOSC)

Cleveland (NOT FOSC)

Columbia River WA (2011+)

Corpus Christi

Delaware Bay

Detroit

Duluth (MSU)

Galveston (MSU)(2011/before)

Guam

Hampton Roads

Honolulu

Houston/Galveston

Huntington (NOT FOSC)

Jacksonville

Juneau

Key West

Lake Michigan

Long Island Sound

Los Angeles/Long Beach

Lower Miss. River

Miami

37380

37060

37010

37210

37090

----

----

37400

37180

37050

37220

33262

33277

37350

37070

37340

37170

----

37100

37360

37140

37240

37030

37260

37190

37110

Mobile

Morgan City (MSU)

New Orleans

New York

North Carolina

North. New England

Ohio Valley

Paducah (NOT FOSC)

Pittsburgh (MSU)

Port Arthur (MSU)

Portland OR (MSU)(2011+)

Portland OR (2010/before)

Puget Sound WA (2011+)

San Diego

San Francisco

San Juan

Sault Ste Marie

Savannah (MSU)

Seattle (2010/before)

SE New England

St. Petersburg

Toledo (NOT FOSC)

Texas City (MSU) (2012+)

Upper Miss. River 

Valdez (MSU)

Wilmington (MSU)

(2011/before)

37160

33272

37150

37040

37080

37000

37200

----

33256

33274

33270

37310

37320

37250

37270

37120

37230

33264

37320

37020

37130

33277

37390

33283

33269

NOTE: New units are highlighted. Converted (changed) units are in italics.
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-8] 01 DEC 2013

APPENDIX C

SELECTED OBJECT CLASS CODES

(From Appendix F to Fincen’s SOP)

Recommended Codes (but not exclusive)

2100 CONUS Travel - Site Visit - Ops Travel

2110 OVERSEAS Travel - Site Visit - Ops Travel

2170 Lease of aircraft

2172 Lease of vehicle - commercial

2523 Contracts – Other [Use for State or Local PRFA]

2532 Contracts – Government [Use for Federal Agency PRFA, all INRDA]

2656 Marine Environmental Response Equipment

2669 Safety Supplies

4202 Indemnities & Claims

Notes: 

(1) These object class codes are often used for pollution cases. If a transaction does not 

fit one of these, the full list available to the Coast Guard is in Appendix F of the 

FINCEN SOP.

(2) These codes are valid a/o the date of revision. Always validate object codes against 

the current edition of Appendix F.
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-9] 01 DEC 2013

APPENDIX D

DOCUMENT TYPES

For Use in Document Control Numbers

11 - TAD/TDY/Local Travel Orders

13 - Continuous Travel Orders

14 - GTR & GTA (PCS & TAD)

15 - GBL (PCS & TAD)

21 - Procurement Request (Brown Sheet)

23 - Purchase Order / Delivery Order

24 - Contracts

27 - Auxiliary Patrol Orders

28 - ISSA-MIPR-IAG, UNICOR

32 - Credit Cards, Express Shipments

33 - Miscellaneous Costs, etc., [CLAIMS]

34 - GSA Job Order - RWA (bldg. repair)

 [PRFA, INRDA]

35 - ARMS (MILSTRIP), SERVMART

 OGA Bills (SF-1080), Aviation fuel, 

37 - Printing & Pubs (DOD/GSA/GPO)

 Medical Payments (NIPS)

48 - GSA Vehicle Charges

71 - Reserve Orders (Contingency Recall)

 IADT, Emergency Involuntary Recall 

 ADSW-AC/RC > 180 Days

 Voluntary Recall > 180 Days

72 - Reserve Orders:

 ADT-AT/OTD

 ADSW-AC/RC </ = 180 Days

 Voluntary Recall </= 180 Days

 ADSE-AC Reimb. by Other Agency

 etc. 

Source: 

Based on Appendix G to the FINCEN SOP. 

These Document Types are valid a/o the date of revision. Always validate Document 

Types against the current edition of Appendix G.
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-10] 01 DEC 2013

APPENDIX E

PROCUREMENT SITE CODES

For Use in OPA & CERCLA Document Control Numbers

23 CG HQ, CG-912

24 CCGD1, BSU Boston

26 National Strike Force & NSFCC

27 CCGD5, BSU Portsmouth

28 CCGD7, BSU Miami

29 CCGD8, BSU New Orleans

30 CCGD9, BSU Cleveland

31 CCGD11, BSU Alameda

33 CCGD13, BSU Seattle

34 CCGD14, BSU Honolulu

35 CCGD17, BSU Ketchikan

41 USCG Training Center Yorktown

46 NPFC [EPA PRFA, INRDA, NPFC TONO]

84 USCG SILC 

(SEE FINCEN SOP, Appendix H for additional codes (ISCs, CEUs & other USCG units).
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-11] 01 DEC 2013

APPENDIX F

NPFC SPECIAL PROGRAM ELEMENT CODES

For Use in OPA & CERCLA Document Control Numbers Only

X1 District-1 Office, Boston

XB Sector Boston

XE Sector Long Island Sound

XD Sector New York

XA Sector Northern New England

XC Sector Southeast New England

X5 District-5 Office, Portsmouth

XM Sector Baltimore 

XP Sector Delaware Bay

XN Sector Hampton Roads

XK Sector North Carolina

XQ Reserved (ex MSU Wilmington)

X7 District-7 Office, Miami

XV Sector Charleston

XS Sector Jacksonville

XG Sector Key West

XR Sector Miami

XW Sector San Juan

XU MSU Savannah

XT Sector St. Petersburg

Y8 District-8 Office, New Orleans

YX MSO Corpus Christi

YW MSU Texas City (ex Galveston)

XY Sector Houston-Galveston

XJ Sector Lower Mississippi River

YV Sector Mobile

YY MSU Morgan City

YZ Sector New Orleans

XH Sector Ohio Valley

XK Reserved (ex MSO Paducah)

XL MSU Pittsburgh

YU MSO Port Arthur

XF Sector Upper Miss. River

Y9 District-9 Office, Cleveland

YT Sector Buffalo

YQ Sector Detroit

YP MSU Duluth

YN Sector Lake Michigan

YK Sector Sault Ste. Marie

Y1 District-11 Office, Alameda

YA Sector Los Angeles/Long Beach

YB Sector San Diego

YC Sector San Francisco

Y3 District-13 Office, Seattle

YD Sector Portland, OR

YE Sector Seattle

Y4 District-14 Office, Honolulu

XX Sector Guam

YF Sector Honolulu

Y7 District-17 Office, Juneau

YH Sector Anchorage

YG Sector Juneau

YJ MSO Valdez

XZ NPFC

X8 Reserve Orders in Direct Access

E1 NSFCC

E2 AST

E3 GST

E4 PST

NPFC Use Only X2 Site Specific IAG with EPA Region

X3 NRDA Initiate Agreement

X4 State Access Cooperative Agreement

X6 NRD Claims payments & costs

XZ Damage Claims Payments
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-12] 01 DEC 2013

APPENDIX G

NPFC Project Number Construction (all types)

1. FEDERAL PROJECT NUMBER – FOSC Oil Spill Removal

A) USCG FOSC (Coastal Zone):

X XX XXX

 (1) (2) (3)

(1) DISTRICT Issuing the FPN (1 letter – see table below)

(2) FY the case began and the FPN was established (2 numbers).

(3) SEQUENCE # of the incident in that district for that fiscal year (3 

characters).

 DISTRICT ID 

D-1 Boston, MA ------------- B

D-5 Portsmouth, VA---------- P

D-7 - Miami, FL--------------- M

D-8 New Orleans, LA -------- N

D-9 Cleveland, OH ----------- G

D-11 Alameda, CA ----------- A

D-13 Seattle, WA ------------ S

D-14 Honolulu, HI------------ H

D-17 Juneau, AK-------------- J

EPA ----------------------------- E. (began 2002 when CANAPS started) 

B) EPA FOSC (Inland Zone):

In FY-2002 (CANAPS launched), EPA project numbers begin with “E”. 

E XX X XX (1) (2) (3) (4)

(1) “E” for EPA.

(2) FY the case began, when the FPN was established.

(3) Identifier for the EPA Region (See Table below). 

(4) Sequence # of the incident in that USCG District for that year.

ID # ID #

Region 1 Boston, MA 1 Region 6 Dallas, TX 6

Region 2 New York ,NY 2 Region 7 Kansas City, KS 7

Region 3 Philadelphia, PA 3 Region 8 Denver, CO 8

Region 4 Atlanta, GS 4 Region 9 Alameda, CA 9

Region 5 Chicago, IL 5 Region 10 Seattle, WA 0
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-13] 01 DEC 2013

2. OLD FEDERAL PROJECT NUMBER FOSC OIL REMOVALS 1984-1998

XX X XXX

 (1) (2) (3)

(1) District Issuing the FPN.

(2) FY the case began and the FPN was established.

(3) Sequence # of the incident in the respective District for that year.

DISTRICT ID NUMERALS

CCGD1 Boston, MA 01

CCGD2 St. Louis, MO 02 (Closed FY 1994)

CCGD3 New York, NY 03 (Closed FY 1986)

CCGD5 Portsmouth, VA 05

CCGD7 Miami, FL 07

CCGD8 New Orleans, LA 08

CCGD9 Cleveland, OH 09

CCGD11 Long Beach CA 11

CCGD12 San Francisco, CA 12 (Closed FY 1994)

CCGD13 Seattle, WA 13

CCGD14 Honolulu, HI 14

CCGD17 Juneau, AK 17

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3. OPA CLAIMS PROJECT NUMBER – Oil Fund Claim(s) Paid by NPFC for claims 

not associated with a removal case. Claims linked to a removal case use the same FPN as 

the removal case. (1993 & after)

9 XX XXX

 (1) (2) (3)

(1) “9” signifies a Claim(s)-only incident.

(2) FY the first claim was received for the incident.

(3) SEQUENCE # of the incident for that year – established in the Claims 

Processing System (CPS) and NPFC Oracle Project Accounting (PA).

The Project No. (1, 2 and 3) is the Program Element in the Account Line

9 XX XXX -- XXX (1) (2) (3) (4)

(4) Suffix -- sequential identifier for individual claims within a project (used 

only in CPS and on a Claims Authorization to Pay (ATP)
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-14] 01 DEC 2013

4. CERCLA PROJECT NUMBER (CPN) For USCG FOSCs (1994 & after):

X XX XXX (1) (2) (3)

(1) Case Type 1 character C = CERCLA

(2) Fiscal Year 2 characters FY the case began & CPN was established

(3) Sequence # 3 characters Sequence # of the incident for that FY

NOTE: CPNs for USCG FOSCs are assigned by CANAPS

_________________________________________________________________________________

5. STRIKE TEAM CERCLA PROJECT NUMBER (CPN)

USCG NSF Strike Team Support to an EPA FOSC for CERCLA response only (1999 & 

after)

X XX X XX (1) (2) (3) (4)

(1) Case Type 1 character C = CERCLA

(2) Fiscal Year 2 characters FY the case began & CPN was established

(3) Strike Team ID 1 character A = AST

G = GST

P = PST

(4) Sequence # 2 characters Sequence # of the incident for that FY

For that Strike Team

NOTE: Strike Teams are authorized to issue their own CPNs for assisting EPA FOSCs. Strike Team 

CPNs are generated manually by the Strike Team and sent via USCG message or email to NPFC.
ICS Job Aid Accounting Data for Pollution Response Funds

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Source: NPFC (Cf) [JA-5-4-15] 01 DEC 2013

6. DISASTER / ESF-10 PROJECT NUMBER (DPN)

X XX X X X (1) (2) (3) (4) (5)

(1) Case Type 1 character D = DISASTER

(2) Fiscal Year 2 digits Last two digits of the FY the Disaster was 

declared by FEMA.

(3) Disaster 1 character A, B, C, etc (identifies disasters in chronological 

sequence in that FY) 

(4) State 1 character A, B, C, etc. (identifies state for which the 

Mission Assignment is issued in same disaster)

(5) Sequence Number 1 digit Sequential number identifying Mission 

Assignments issued for a particular state and 

disaster

IMPORTANT

1. FEMA issues Mission Assignments that are unique to a specific Disaster, a specific 

State, and a specific ESF. There may also be multiple specific mission assignments 

within an ESF. Each of these is a separate funding stream (pot of money) that 

requires separate management. Each funding stream requires a unique account line.

Each DPN is based specifically on the corresponding FEMA Mission Assignment or 

the related EPA IAG or EFA providing the Mission Assignment funding to the 

USCG. Each Mission Assignment (“pot of money”) must have a unique DPN. 

This assures Coast Guard spending follows the same logic and is documented and 

billed according to this structure. Otherwise, FEMA will disallow Coast Guard 

billings for reimbursement. A failure to recover costs would force the Coast Guard to 

cover the costs out of its own OE Appropriation.

2. ESF-10 DPNs are generated manually by the NPFC Financial Management 

Division and sent via official USCG message to the Coast Guard unit being 

assigned the funds. The message identifies the disaster by name, the state, 

allowed use based on tasking in the mission assignment, and other 

management information.