U. S. Coast Guard

National Pollution Funds Center

NPFC Job Aid

ACCOUNTING DATA

FOR POLLUTION RESPONSE FUNDS

- - - - - -

 OIL SPILL (OPA/CWA)

 HAZSUB (CERCLA)

 DISASTER (Stafford Act/ESF-10)
NPFC Job Aid Accounting Data for Pollution Response Funds

NPFC 07 July 2022

TABLE OF CONTENTS

POET for Oil Spill Response Funding.....................................................................1

POET for CERCLA Funding...................................................................................2

Appendix A -- OPFAC Numbers.............................................................................3

Appendix B -- Selected Expenditure Type Codes...................................................4

Appendix C -- Project Number Construction (all types) ........................................5
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POET FOR OIL SPILL RESPONSE FUNDING*

FORMAT:

UCGPXXXXXX / XXXXXXXXXX / XXXXXX / FOSCRESPYY

(1) (2) (3) (4)

1. Project 10 characters The Project is the assigned Federal Project 

Number (FPN) with a UCGP prefix. See 

Appendix C for Oil project number 

construction.

2. Organization Element 10 characters The Organizational Element is also known 

as the “Expenditure Organization.” This 

code consists of the OPFAC of the FOSC 

unit and a modifier and is always 

associated with the FOSC who is assigned 

the funds. Note: Sector FOSCs use 

LOGSX and MSU FOSCs use CMDCD

as the modifier. See Appendix A for 

OPFACs.

3. Expenditure Type 6 characters The Expenditure Type categorizes the 

item according to a set of codes 

standardized across DHS (aka Object 

Class). See Appendix B for recommended 

(not exclusive) Expenditure Type codes.

4. Task 10 characters The Task provides details on the task 

being funded including the current Budget 

Fiscal Year and an abbreviation of the 

Task Name. The task is always 

FOSCRESPYY for oil spill responses

with YY being the fiscal year.

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

from NPFC or CANAPS.
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POET FOR CERCLA RESPONSE FUNDING*

FORMAT:

UCGPCXXXXX / XXXXXXXXXX / XXXXXX / CERCCOSTYY

(1) (2) (3) (4)

1. Project 10 characters The Project is the assigned CERCLA 

Project Number (CPN) with a UCGP 

prefix. See Appendix C for CERCLA

project number construction.

2. Organization Element 10 characters The Organizational Element is also known 

as the “Expenditure Organization.” This 

code consists of the OPFAC of the FOSC 

unit and a modifier and is always 

associated with the FOSC who is assigned 

the funds. Note: Sector FOSCs use 

LOGSX and MSU FOSCs use CMDCD 

as the modifier. See Appendix A for 

OPFACs.

3. Expenditure Type 6 characters The Expenditure Type categorizes the 

item according to a set of codes 

standardized across DHS (aka Object 

Class). See Appendix B for recommended 

(not exclusive) Expenditure Type codes.

4. Task 10 characters The Task provides details on the task 

being funded including the current Budget 

Fiscal Year and an abbreviation of the 

Task Name. The task is always 

CERCCOSTYY for CERCLA responses 

with YY being the fiscal year.

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

CPN/DPN Notification Message from NPFC or CANAPS
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APPENDIX A

OPFAC NUMBERS

*Sector FOSCs use LOGSX and MSU FOSCs use CMDCD as the modifier.

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

DOL-92 (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

Boston

Buffalo

Charleston

Columbia River WA 

Corpus Christi

Delaware Bay

Detroit

Duluth (MSU)

Guam

Honolulu

Houma (MSU)

Houston/Galveston

Jacksonville

Juneau

Key West

Lake Michigan

Long Island Sound

Los Angeles/Long Beach

Lower Mississippi River

Maryland-NCR

37380

37010

37210

37090

37400

37180

37050

37220

33262

37350

37340

33278

37170

37100

37360

37140

37240

37030

37260

37190

37060

Miami

Mobile

New Orleans

New York

North Carolina

Northern New England

Ohio Valley

Pittsburgh (MSU)

Port Arthur (MSU)

Puget Sound WA

San Diego

San Francisco

San Juan

Sault Ste Marie

Savannah (MSU)

SE New England

St. Petersburg

Texas City (MSU)

Upper Mississippi River

Valdez (MSU)

Virginia

37110

37160

37150

37040

37080

37000

37200

33256

33274

37320

37250

37270

37120

37230

33264

37020

37130

33277

37390

33283

37070
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APPENDIX B

EXPENDITURE TYPE CODES

Recommended Codes (but not exclusive)

210080 Mission Travel/Domestic

210062 Lease of aircraft

210008 Lease of vehicle - commercial

252046 Contracts – Other [Use for State or Local PRFA]

253014 Contracts – Government [Use for Federal Agency PRFA, all INRDA]

260037 Materials & Parts/Marine/Other [Marine Environmental Response 

(MER) Equipment]

260095 Safety Supplies

* Units should NOT use 420039 - Oil Spill/Claims. This code is internal to NPFC.

The OSLTF may be used to fund temporary active duty for Reservists related to a 

specific incident if they are engaged directly in the response. The OSLTF is not 

available to fund the use of Reservists to backfill unit personnel who are engaged on a 

response. 

When authorizing Reserve Active Duty Orders follow the procedures for processing 

Reserve Active Duty (AD) Orders in Direct Access (DA). PPC’s procedure guides can 

be found here: Direct Access/Global Pay User Guides, Tutorials and Webinar 

Recordings (uscg.mil).

Recommended Codes (but not exclusive)

210080 Mission Travel/Domestic

117017 Pay/Enlisted/Regular

117018 Pay/Officer/Regular

122016 Contribution/FICA/Enlisted

122017 Contribution/FICA/Officers

Notes:

(1) These expenditure type codes are often used for pollution cases. If a 

transaction does not fit one of these, please contact your Regional 

Support Team.

(2) These codes are valid as of the date of revision.
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APPENDIX C

Project Number Construction (all types)

1. FEDERAL PROJECT NUMBER – FOSC Oil Spill Removal

1. USCG FOSC (Coastal Zone):

UCGP 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

2. EPA FOSC (Inland Zone):

UCGP E XX X XX

(1) (2) (3) (4)

(1) E = EPA

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

(3) Identifier for the EPA Region (see table below).

(4) SEQUENCE # of the incident 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
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2. OPA CLAIMS PROJECT NUMBER – OSLTF Claim(s) paid by NPFC for

claims not associated with a Federal Project Number. Claims linked to a removal

case use the same FPN as the removal case.

UCGP 9 XX XXX

(1) (2) (3)

(1) Case Type 1 character 9 = Claim(s)-only incident

(2) FY Established 2 characters FY the first claim was received for 

the incident. 

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

FY

3. CERCLA PROJECT NUMBER (CPN) - For USCG FOSCs:

UCGP X XX XXX

(1) (2) (3)

(1) Case Type 1 character C = CERCLA

(2) FY Established 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

4. STRIKE TEAM CERCLA PROJECT NUMBER (CPN)

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

UCGP X XX X XX

(1) (2) (3) (4)

(1) Case Type 1 character C = CERCLA

(2) FY Established 2 characters FY the case began

(3) Strike Team ID 1 character A = AST

G = GST

P = PST

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

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

Strike Team CPNs are generated manually and sent via email.
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5. DISASTER / ESF-10 PROJECT NUMBER (DPN)

UCGP X XX X X X

(1) (2) (3) (4) (5)

(1) Case Type 1 character D = DISASTER

(2) FY Established 2 characters FY the disaster began & DPN was

established

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

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 # 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

on the related EPA IAG or ESF 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 C2OIX message to the Coast Guard unit being 

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

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

information.