Financial Procedure Training for Reimbursable and Non-DOD Contracts
This MARADMIN announces mandatory training on reimbursable and non-DOD contract procedures following a DOD IG audit that identified significant deficiencies in Marine Corps financial accountability for MIPRs and reimbursable orders. An 8-hour training course will be delivered to regional commands (East Coast, West Coast, and Far East) during 10-19 July 2006, with required attendance for Managerial Accounting Officers, reimbursable analysts, and Resource Evaluation and Analysis personnel.
Issued: June 8, 2006
1. BACKGROUND. THE REF PROVIDED THE RESULTS OF A DOD IG AUDIT ON FY05 REIMBURSABLE AND NON-DOD CONTRACT AGREEMENTS ENTERED INTO THROUGH MILITARY INTERDEPARTMENTAL PURCHASE REQUEST (MIPR). SAMPLES FROM SEVERAL COMMANDS, TO INCLUDE BASES AND OPERATING FORCES, WERE USED FOR REVIEW DURING THE AUDIT. THE AUDIT RESULTS WERE NOT FAVORABLE AND IDENTIFIED SIGNIFICANT PROBLEMS CONCERNING REIMBURSABLE ORDERS AND MIPRS FROM BOTH THE BUYER AND SELLER PERSPECTIVES FOR SOUND AND PROPER FINANCIAL ACCOUNTABLILITY. THE MARINE CORPS IS THE BUYER WHEN WE REQUEST GOODS OR SERVICES FROM ANOTHER DOD COMPONENT OR GOVERNMENT AGENCY. THE MARINE CORPS IS THE SELLER WHEN WE ACCEPT TO PROVIDE GOODS OR SERVICES TO ANOTHER DOD COMPONENT OR GOVERNMENT AGENCY BASED ON AN ACCEPTED REIMBURSABLE ORDER OR MIPR. THESE FINDINGS SIGNIFICANTLY IMPACT THE MARINE CORPS ABILITY TO PROPERLY REPORT INTERGOVERNMENTAL TRANSACTIONS FOR FINANCIAL STATEMENT REPORTING AND AUDIT PURPOSES. THE AUDIT RECOMMENDATIONS TO IMPROVE THE ACCOUNTING AND REPORTING OF REIMBURSABLE AND NON-DOD CONTRACTS INCLUDED THE REQUIREMENT FOR FORMALIZED FUND HOLDER TRAINING ADDRESSING THE PROPER ADMINISTRATION, ACCOUNTING, REPORTING, AND CLOSING OF REIMBURSABLE AND MIPR ORDERS. 2. MISSION. TO ADDRESS THE TRAINING DEFICIENCY CITED IN THE REFERENCE, DC PR (RFA) WILL CREATE A FORMAL TRAINING COURSE AND PROVIDE THE TRAINING TO MARINE CORPS COMMANDS. 3. EXECUTION. DC PR (RFA) WILL CREATE AN ESTIMATED 8 HR TRAINING PACKAGE TO ADDRESS REIMBURSABLE AND MIPR REQUIREMENTS, FROM BOTH THE BUYER AND SELLER PERSPECTIVES, FOR ACCOUNTING AND REPORTING. INSTRUCTORS FROM RFA WILL VISIT REGIONAL COMMANDS (EAST COAST, WEST COAST, AND FAR EAST) DURING THE 10 THRU 19 JULY 2006 TIMEFRAME TO PROVIDE THE TRAINING COURSE. COMMAND MANAGERIAL ACCOUNTING OFFICERS (MAO), REIMBURSABLE ANALYSTS, AND RESOURCE EVALUATION AND ANALYSIS (REA) PERSONNEL, AT A MINIMUM, SHOULD BE REQUIRED TO ATTEND THE TRAINING.` 4. ADMINISTRATION AND LOGISTICS. SPECIFIC DATE(S) FOR THE TRAINING WILL BE COORDINATED WITH COMMANDS AND PUBLISHED BY SEPARATE GUIDANCE. COMMANDS ARE REQUESTED TO PROVIDE SPACE TO ACCOMMODATE THE TRAINING AND REPRODUCTION OF STUDENT COURSE MATERIALS (WILL BE ELECTRONICALLY TRANSMITTED BY END OF JUNE 2006). FURTHER, PROJECTION DEVICES FOR DISPLAYING POWERPOINT PRESENTATIONS IS REQUIRED. 5. COMMAND AND CONTROL. POC FOR THIS MESSAGE AND ANY ADDITIONAL QUESTIONS IS LTCOL JOHN CHADWICK, DSN 224-4988, COMM (703) 614-4988 OR EMAIL JOHN.CHADWICK1@USMC.MIL.