Marine Corps Orders 7300

DEPARTMENT OF THE NAVY

HEADQUARTERS UNITED STATES MARINE CORPS 3000 MARINE CORPS PENTAGON WASHINGTON, DC 20350-3000

MCO 7300.21B RFA 18 MAY 2015

MARINE CORPS ORDER 7300.21B

From: Commandant of the Marine Corps To: Distribution List

Subj: MARINE CORPS FINANCIAL MANAGEMENT STANDARD OPERATING PROCEDURE MANUAL

Ref: See Enclosure (1)

Encl: (1) Reference List (2) Financial Management Standard Operating Procedures, Guidance and References

1. Situation. To publish policy which provides Comptrollers and Fund Managers with standard operating procedures (SOPs) pertaining to the preparation, recording, reconciling, reporting and maintenance of financial records through all stages of funds management.

2. Cancellation. MCO 7300.21A.

3. Mission. Direct and standardize effective and efficient financial principles and operations in support of organizational goals and objectives.

4. Execution

a. Commander's Intent and Concept of Operations

(1) Commander's Intent. Demonstrate financial excellence through improved policy and guidance in order to develop and sustain workforce competence, comply with applicable laws and regulations, and employ best practices that effectively and efficiently support the Marine Corps in meeting its mission directives.

(2) Concept of Operations. This Order directs the execution of Financial Management (FM) operations at the Headquarters, Marine Corps (HQMC) and subordinate command levels,

DISTRIBUTION STATEMENT A: Approved for public release; distribution is unlimited.

MCO 7300.21B 18 MAY 2015

Reference List

(a) CFR Title 5

(b) Title 10, U.S.C

(c) Title 31, U.S.C.

(d) Title 37, U.S.C.

(e) Title 41, U.S.C.

(f) Title 48, U.S.C.

(g) National Archives and Records Administration (NARA)

General Records Schedules (GRS)

(h) DoD 7000.14-R, "Department of Defense Financial

Management Regulation (DoD FMR)," June 2011

(

(i) Joint Travel Regulations (JTR)

(j) DoDI 4000.19, "Support Agreements," April 25, 2013

(k) DoD Guidebook for Miscellaneous Payments, Feb. 2014

(l) SECNAVINST 7000.27B

(m) NAVSUPINST 4200.99B

(n) NAVMC 3500.69A W/CH1

(o) Marine Corps Manual W/CH 1-3

(p) MCO 1300.8R

(q) MCO 4400.150

(r) MCO 4610.37F

(s) MCO 4650.39A

(t) MCO 5200.24D

(u) MCO 7540.2E

(v) USMC GCPC SOP (Guidance Pursuant to NAVSUPINST

4200.99 Series, Distributed by HQMC I&L LB)

(w) Marine Corps Acquisition Procedures Supplement (MAPS)

(x) OMB Circular A-11

(y) OMB Circular A-123

(z) 5 U.S.C. 552a

(aa) SECNAVINST 5211.5E

(ab) SECNAV M-5210.1

3

Enclosure (1)

MCO 7300.21B 18 MAY 2015

LOCATOR SHEET

Subj: MARINE CORPS FINANCIAL MANAGEMENT STANDARD OPERATING PROCEDURE MANUAL

Location: ____________________________________________________ (Indicate the location(s) of the copy(ies) of this Order)

i

Enclosure (2)

Change Number

MCO 7300.21B 18 MAY 2015

RECORD OF CHANGES

Log completed change action as indicated.

Date of Change

Date Entered

Signature of Person Incorporated Change

ii

Enclosure (2)

MCO 7300.21B 18 MAY 2015

TABLE CONTENTS

IDENTIFICATION

TITLE

PAGE

Chapter 1

AUTHORIZATION AND AVAILABILITY OF BUDGETARY RESOURCES........................ 1-1

1000 1001 1002 1003 1004

1005 1006

General.................................... 1-3 Appropriations Process..................... 1-3 Fund Flow Process.......................... 1-5 Marine Corps Appropriations................ 1-6 Funds Distribution and Marine Corps Funds Flow Organizational Elements............... 1-10 Availability Of Budgetary Resources........ 1-11 Guidance for Administration of Appropriations After Period of Availability............................... 1-14

Figure 1-1

Appropriation and Funds Flow Process....... 1-3

Chapter 2

ROLES AND RESPONSIBILITIES................. 2-1

2000 2001 2002

2003 2004 2005

2006

General.................................... 2-3 Legal and Administrative Responsibilities.. 2-3 Enterprise Level Management Responsibilities........................... 2-3 Commander Responsibilities................. 2-8 Comptroller Functions and Responsibilities. 2-10 Resource Manager (RM) and Fund Manager Duties and Responsibilities................ 2-17 Defense Finance and Accounting Service (DFAS)..................................... 2-18

Figure 2-1 Figure 2-2

Programs and Resources Organizational Chart...................................... 2-6 Comptroller Organizational Chart........... 2-11

Chapter 3

RECORDING OF TRANSACTIONS.................. 3-1

3000 3001 3002

3003 3004 3005 3006

General.................................... 3-3 Financial Transaction Cycle................ 3-3 The Standard Accounting, Budgeting, and Reporting System (SABRS)................... 3-5 Transaction Recording Process.............. 3-7 SABRS System Generated Cycle Reports....... 3-9 SABRS Financial Codes...................... 3-9 Financial Code Hierarchy................... 3-9

iii

Enclosure (2)

MCO 7300.21B 18 MAY 2015

TABLE CONTENTS

IDENTIFICATION

TITLE

PAGE

3007 3008 3009

3010

3011 3012 3013

Document Numbers........................... 3-11 Accounting Classification Code (ACC)....... 3-15 Other Codes Required to Track Financial Execution.................................. 3-17 Standard Financial Information Structure (SFIS)..................................... 3-21 Marine Corps Programming Codes (MCPCs)..... 3-22 Document Retention Policy.................. 3-22 Audit Readiness/Control Objectives......... 3-22

Figure 3-1 Figure 3-2 Figure 3-3

Financial Transaction Cycle................ 3-3 SABRS Source Transactions.................. 3-6 Transaction Recording Process.............. 3-8

Table 3-1 Table 3-2 Table 3-3 Table 3-4 Table 3-5 Table 3-6 Table 3-7 Table 3-8 Table 3-9

Financial Codes Heirarchy.................. 3-10 Organizational Codes Heirarchy............. 3-10 SDN Construction........................... 3-11 MILSTRIP Construction...................... 3-12 PIIN Construction.......................... 3-13 Position 9 Indicator....................... 3-14 LOA Example................................ 3-15 Data Elements Example...................... 3-18 O&M Key PENs............................... 3-20

Chapter 4

PROCUREMENT OF GOODS, SERVICES, AND EQUIPMENT.................................. 4-1

4000 4001 4002 4003 4004 4005 4006 4007 4008

4009 4010

4011 4012 4013

General.................................... 4-3 Procurement from Commerical Vendors........ 4-3 Contracting................................ 4-3 Government Commercial Purchase Card (GCPC). 4-10 Miscellaneous Payments..................... 4-15 Direct Cite Process........................ 4-15 Training................................... 4-17 Procurement from Government Sources........ 4-17 Military Interdepartmental Purchase Request (MIPR)............................. 4-17 Work Requests (WR)......................... 4-21 Military Standard Requisitioning and Issue Procedures (MILSTRIP)...................... 4-22 Transportation............................. 4-26 Source Documentation....................... 4-31 Financial Systems.......................... 4-31

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Enclosure (2)

MCO 7300.21B 18 MAY 2015

TABLE CONTENTS

IDENTIFICATION

TITLE

PAGE

4014

Audit Readiness/Control Objectives......... 4-34

Figure 4-1 Figure 4-2

GCPC Procurement Process Flow.............. 4-14 MILSTRIP Requisition Cycle................. 4-23

Table 4-1 Table 4-2

Procurement Functions...................... 4-4 Key Process/Management Control Measures.... 4-25

Chapter 5

REIMBURSABLES.............................. 5-1

5000 5001 5002 5003 5004 5005 5006

5007 5008

General.................................... 5-3 Process Overview........................... 5-3 Roles and Responsibilities................. 5-4 Types of Reimbursable Orders............... 5-5 Support Agreements......................... 5-7 Buyer Responsibilities..................... 5-9 Seller Responsibilities (When the Marine Corps is Performing at the Seller)......... 5-15 Source Documentation....................... 5-23 Audit Readiness/Control Objectives......... 5-25

Table 5-1 Table 5-2

Create a Document Number................... 5-17 Reimbursable BEA Codes..................... 5-18

Chapter 6

TRAVEL..................................... 6-1

6000 6001 6002 6003 6004 6005 6006 6007 6008

General.................................... 6-3 Process Overview........................... 6-3 Roles and Responsibilities................. 6-4 Permanent Change of Station (PCS).......... 6-10 Temporary Duty (TDY) Station .............. 6-11 Group Travel............................... 6-13 Source Documentation....................... 6-14 Financial Systems.......................... 6-14 Audit Readiness/Control Objectives......... 6-16

Figure 6-1 Figure 6-2 Figure 6-3

Travel-PCS Flow............................ 6-10 TDY Process Flow........................... 6-13 Group Travel Flow.......................... 6-14

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Enclosure (2)

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