Marine Corps Orders 7300

1 DEPARTMENT OF THE NAVY HEADQUARTERS UNITED STATES Marine Corps 3000 Marine Corps PENTAGON WASHINGTON, DC 20350-3000 DISTRIBUTION STATEMENT A: Approved for public release; distribution is unlimited. MCO RFA 18 MAY 2015 Marine Corps ORDER 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.

2 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 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.

3 (2) Concept of Operations. This Order directs the execution of Financial Management (FM) operations at the Headquarters, Marine Corps (HQMC) and subordinate command levels, MCO 18 MAY 2015 3 Enclosure (1) Reference List (a) CFR Title 5 (b) Title 10, (c) Title 31, (d) Title 37, (e) Title 41, (f) Title 48, (g) National Archives and Records Administration (NARA) General Records Schedules (GRS) (h) DoD , Department of Defense Financial Management Regulation (DoD FMR), June 2011 ( (i) Joint Travel Regulations (JTR) (j) DoDI , Support Agreements, April 25, 2013 (k) DoD Guidebook for Miscellaneous Payments, Feb.)

4 2014 (l) SECNAVINST (m) NAVSUPINST (n) NAVMC W/CH1 (o) Marine Corps Manual W/CH 1-3 (p) MCO (q) MCO (r) MCO (s) MCO (t) MCO (u) MCO (v) USMC GCPC SOP (Guidance Pursuant to NAVSUPINST 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 552a (aa) SECNAVINST (ab) SECNAV MCO 18 MAY 2015 i Enclosure (2) LOCATOR SHEET Subj: Marine Corps FINANCIAL MANAGEMENT STANDARD OPERATING PROCEDURE MANUAL Location: _____ (Indicate the location(s) of the copy(ies) of this Order) MCO 18 MAY 2015 ii Enclosure (2) RECORD OF CHANGES Log completed change action as indicated.

5 Change Number Date of Change Date Entered Signature of Person Incorporated Change MCO 18 MAY 2015 iii Enclosure (2) TABLE CONTENTS IDENTIFICATION TITLE PAGE chapter 1 AUTHORIZATION AND AVAILABILITY OF BUDGETARY 1-1 1000 1-3 1001 Appropriations 1-3 1002 Fund Flow 1-5 1003 Marine Corps 1-6 1004 Funds Distribution and Marine Corps Funds Flow Organizational 1-10 1005 Availability Of Budgetary 1-11 1006 Guidance for Administration of Appropriations After Period of 1-14 Figure 1-1 Appropriation and Funds Flow 1-3 chapter 2 ROLES AND 2-1 2000 2-3 2001 Legal and Administrative 2-3 2002 Enterprise Level Management 2-3 2003 Commander 2-8 2004 Comptroller Functions and Responsibilities.

6 2-10 2005 Resource Manager (RM) and Fund Manager Duties and 2-17 2006 Defense Finance and Accounting Service (DFAS).. 2-18 Figure 2-1 Programs and Resources Organizational 2-6 Figure 2-2 Comptroller Organizational 2-11 chapter 3 RECORDING OF 3-1 3000 3-3 3001 Financial Transaction 3-3 3002 The Standard Accounting, Budgeting, and Reporting System (SABRS).. 3-5 3003 Transaction Recording 3-7 3004 SABRS System Generated Cycle 3-9 3005 SABRS Financial 3-9 3006 Financial Code 3-9 MCO 18 MAY 2015 iv Enclosure (2) TABLE CONTENTS IDENTIFICATION TITLE PAGE 3007 Document 3-11 3008 Accounting Classification Code (ACC).

7 3-15 3009 Other Codes Required to Track Financial 3-17 3010 Standard Financial Information Structure (SFIS).. 3-21 3011 Marine Corps Programming Codes (MCPCs).. 3-22 3012 Document Retention 3-22 3013 Audit Readiness/Control 3-22 Figure 3-1 Financial Transaction 3-3 Figure 3-2 SABRS Source 3-6 Figure 3-3 Transaction Recording 3-8 Table 3-1 Financial Codes 3-10 Table 3-2 Organizational Codes 3-10 Table 3-3 SDN 3-11 Table 3-4 MILSTRIP 3-12 Table 3-5 PIIN 3-13 Table 3-6 Position 9 3-14 Table 3-7 LOA 3-15 Table 3-8 Data Elements 3-18 Table 3-9 O&M Key 3-20 chapter 4 PROCUREMENT OF GOODS, SERVICES, AND 4-1 4000 4-3 4001 Procurement from Commerical 4-3 4002 4-3 4003 Government Commercial Purchase Card (GCPC).

8 4-10 4004 Miscellaneous 4-15 4005 Direct Cite 4-15 4006 4-17 4007 Procurement from Government 4-17 4008 Military Interdepartmental Purchase Request (MIPR).. 4-17 4009 Work Requests (WR).. 4-21 4010 Military Standard Requisitioning and Issue Procedures (MILSTRIP).. 4-22 4011 4-26 4012 Source 4-31 4013 Financial 4-31 MCO 18 MAY 2015 v Enclosure (2) TABLE CONTENTS IDENTIFICATION TITLE PAGE 4014 Audit Readiness/Control 4-34 Figure 4-1 GCPC Procurement Process 4-14 Figure 4-2 MILSTRIP Requisition 4-23 Table 4-1 Procurement 4-4 Table 4-2 Key Process/Management Control 4-25 chapter 5 5-1 5000 5-3 5001 Process 5-3 5002 Roles and 5-4 5003 Types of Reimbursable 5-5 5004 Support 5-7 5005 Buyer 5-9 5006 Seller Responsibilities (When the Marine Corps is Performing at the Seller).

9 5-15 5007 Source 5-23 5008 Audit Readiness/Control 5-25 Table 5-1 Create a Document 5-17 Table 5-2 Reimbursable BEA 5-18 chapter 6 6-1 6000 6-3 6001 Process 6-3 6002 Roles and 6-4 6003 Permanent Change of Station (PCS).. 6-10 6004 Temporary Duty (TDY) Station .. 6-11 6005 Group 6-13 6006 Source 6-14 6007 Financial 6-14 6008 Audit Readiness/Control 6-16 Figure 6-1 Travel-PCS 6-10 Figure 6-2 TDY Process 6-13 Figure 6-3 Group Travel 6-14 MCO 18 MAY 2015 vi Enclosure (2) TABLE CONTENTS IDENTIFICATION TITLE PAGE chapter 7 CIVILIAN 7-1 7000 7-3 7001 Process 7-3 7002 Roles and 7-4 7003 Civilian Payroll 7-5 7004 Establishing Employee 7-6 7005 Defense Civilian Payroll System (DCPS).

10 7-6 7006 Labor 7-7 7007 SABRS Labor 7-8 7008 System Generated Labor 7-8 7009 Labor Accrual 7-8 7010 Key Steps for Proper Labor 7-9 7011 Federal Employees Compensation Act (FECA) 7-9 7012 Work Year and Personnel Costs (WYPC) 7-10 7013 Financial 7-10 7014 Audit Readiness/Control 7-11 chapter 8 COST 8-1 8000 8-3 8001 Process 8-3 8002 Roles and 8-4 8003 Civilian 8-5 8004 Labor 8-5 8005 Material 8-6 8006 Appropriate 8-6 8007 Inappropriate 8-8 8008 Use of Memorandum 8-8 8009 Source 8-9 8010 Financial 8-11 8011 Audit Readiness/Control 8-12 Table 8-1 Types of 8-4 Table 8-2 8-7 Table 8-3 Allocation 8-8 Table 8-4 Memorandum Field 8-9 Table 8-5 Allocation Process Supporting Documentation 8-10 Table 8-6 Reducing/Eliminating Allocations Impacting 8-11 MCO