MARADMINS : 514/17
R 152028Z SEP 17
UNCLASSIFIED//
MARADMIN 514/17
MSGID/GENADMIN/CMC WASHINGTON DC PR//
SUBJ/OVERSEAS CONTINGENCY OPERATIONS (OCO) FISCAL EXECUTION GUIDANCE//
REF/A/PL 114-328//
REF/B/MARADMIN 228/07//
REF/C/FISCAL YEAR 2018 FISCAL GUIDANCE//
NARR/REF A IS THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR (FY) 2017. REF B ESTABLISHES COST ACCOUNT CODE CHANGES TO TRACK CONTINGENCY OPERATIONS. REF C DEFINES FISCAL PROCEDURES FOR FY18.//
POC/A.D. HARRISON/MAJOR/P&R, RFE/TEL: (703)692-5093/EMAIL: ADAM.HARRISON@USMC.MIL//
POC/P.M. ABOUD/CIV/P&R, RFA/TEL: (703)614-1045, PAUL.ABOUD@USMC.MIL.//
GENTEXT/REMARKS/1. This is a coordinated Programs & Resources, (P&R) Resources Fiscal Execution (RFE) and Resources Fiscal Accounting (RFA) message.
2. The purpose of this message is to publish updated Overseas Contingency Operations (OCO) fiscal execution guidance with particular emphasis on Operations and Maintenance, Marine Corps (OMMC) and Operations and Maintenance, Marine Corps Reserve (OMMCR). This MARADMIN is applicable to all Marine Corps commands executing OMMC and OMMCR appropriated funds.
3. Enhancement to execution oversight.
3.a. Effective 1 October 2017, funding authority will be issued by P&R to financial activities in either a baseline or OCO funding function. This distinction will create a more reliable method of capturing and reporting OCO costs to be distinguished from baseline costs when funds are executed by financial activities. Creating this distinction in funding authority will also more clearly define the purpose for which OCO funding is executed which is currently divided into three main categories that include Direct War, Leveraged OCO, and Congressional transfers.
4. OCO Funding Authority.
4.a. Direct War. Direct War costs are reportable to the Office of the Secretary of Defense (OSD) on a monthly basis by each service. Direct War costs relate to a specific named operation or contingency that has been declared by OSD. Direct War costs are identified by a Headquarters Marine Corps (HQMC) assigned Special Interest Code (SIC) as listed in para 6.a. designated to capture costs associated to a named operation or contingency. Additional named operations or contingencies can be added in the year of execution and will normally align with a major event affecting Marine Corps operations or an Executive Order. Direct War costs shall also use a “DS” series Cost Account Code (CAC) as listed in para 7.a. in addition to a HQMC assigned SIC as listed in para 6.a. to distinguish from Leveraged OCO transactions that shall not use a HQMC assigned SIC as listed in para 6.a. P&R will issue Direct War funding authority in one of the OCO funding function fields listed in para 5.b. P&R reports the cost associated to each named operation or contingency to OSD on a monthly basis.
4.b. Leveraged OCO. Leveraged OCO costs are reportable to OSD on a monthly basis by each service. Leveraged OCO authority is provided to financial activities as a method of funding baseline requirements in which the command does not have sufficient baseline authority. There is no distinction between leveraged OCO transactions and baseline transactions as it relates to the purpose for a specific transaction. Leveraged OCO costs are identified by transactions that contain a “DS” series CAC as listed in para 7.a. and do not contain one of the HQMC assigned SICs listed in para 6.a. to distinguish leveraged OCO charges from Direct War costs. P&R will issue Leveraged OCO funding authority in one of the OCO funding function fields listed in para 5.b. P&R reports Leveraged OCO costs to OSD on a monthly basis.
4.c. Congressional transfers. A Congressional transfer is an increase in OCO funding authority to offset an equal decrement in baseline funding authority enacted by Congress when an annual budget is approved. Similar to Leveraged OCO, a charge associated to Congressional transfers has no distinction between a baseline transaction as it relates to the purpose for that transaction. More specifically, a Congressional transfer is OCO funding authority provided for baseline requirements in an amount set by Congress in an approved budget. Not every fiscal year will include Congressional transfer authority, but P&R is required to report costs associated to Congressional transfers on an annual basis or as directed. Costs associated to Congressional transfers are identified by transactions that contain a “XF” series CAC listed in para 7.b. P&R will issue Congressional transfer OCO funding authority in one of the baseline funding function fields listed in para 5.a.
5. Funding Function changes.
5.a. Baseline authority funding functions. The below funding functions denote baseline budget authority by Budget Line Item (BLI) for OMMC and OMMCR appropriations. The below funding functions will also be used for Congressional transfers of OCO authority described in para 4.c. Of note, this MARADMIN is not directing a change to these funding functions as they exist in FY17 and prior (read in two columns):
BLI Funding Function
1A1A 1A1A
1A2A 1A2A
1A3A 1A3A
1B1B 1B1B
BSM1 BSM1
BSS1 BSS1
3A1C 3A1C
3A2C 3A2C
3B1D 3B1D
3B4D 3B4D
3C1F 3C1F
3C2F 3C2F
3C3F 3C3F
4A3G 4A3G
4A4G 4A4G
4A7G 4A7G
4B3N 4B3N
1CCY 1CCY
5.b. OCO authority funding functions. The below funding functions will be used to denote OCO budget authority by Budget Line Item (BLI) for OMMC and OMMCR appropriations. The below funding functions will be used to capture Direct War Costs and Leveraged OCO costs described in para 4.a. and 4.b. Of note, only the BLIs where OCO budget authority is executed are listed as they will be the only new codes created (read in two columns):
BLI Funding Function
1A1A 1A1AOCO
1A2A 1A2AOCO
1A3A 1A3AOCO
BSS1 BSS1OCO
BSM1 BSM1OCO
3B4D 3B4DOCO
4A3G 4A3GOCO
4A4G 4A4GOCO
4A7G 4A7GOCO
6. SIC Changes.
6.a. Direct War SICs. The below named operations and contingencies shall use the associated HQMC assigned SIC to capture Direct War costs and other reporting functions to capture relevant expenses. All financial transactions associated to the below SICs shall align to Direct War costs of OCO budget authority (read in three columns):
SIC DESCRIPTION REPORTING FUNCTION
CA0 NOBLE EAGLE COST OF WAR
FS0 OPERATION FREEDOM SENTINEL COST OF WAR
IQ0 INHERENT RESOLVE COST OF WAR
MR0 MISC MRAP OMMC COST OF WAR
PY0 CONPLAN 1313 COST OF WAR
PZ0 PHASE ZERO OPERATIONS COST OF WAR
RS0 END OF WAR RESET COST OF WAR
SF0 EQUIPMENT RESET COST OF WAR
TM0 TEMP FED EMPLOYEES COST OF WAR
WT0 MCCS – FAM RED SPT/WAR FAM SPT COST OF WAR
YP0 YELLOW RIBBON PROGRAM COST OF WAR
JS0 SPMAGTF – CENTCOM COST OF WAR
EU0 EUROPEAN REASSURANCE (ERI) CONTINGENCY
JT0 JOINT TASK FORCE SINAR CONTINGENCY
PA0 JOINT TASK FORCE 94-7 CONTINGENCY
RZ0 ZIKA RESPONSE DISASTER RELIEF
OU0 UNITED ASSISTANCE (EBOLA) DISASTER RELIEF
6.b. Obsolete SICs. Financial activities are no longer required to utilize the SIC OB0 to capture Leveraged OCO costs or XF0 to capture Congressional transfer OCO costs incurred after October 1, 2017.
7. CAC changes.
7.a. DS Series CACs. The below list of DS Series CACs shall be used to capture Direct War costs or Leveraged OCO costs on transactions charged against OCO budget authority. Each category is mapped to a Cost Breakdown Structure (CBS) used for OSD reporting requirements. DS series CACs are not authorized for use when recording baseline costs or Congressional transfer OCO costs (read in four columns):
CAC CAC Title CBS
DS01 CIVILIAN REG PAY 1.2.1
DS02 CIVILIAN PREMIUM PAY 1.2.1
DS03 CIVILIAN TEMP HIRES 1.2.2
DS04 PCS CIVILIAN 2.5.1
DS05 TEMP STORAGE-CIVIL 2.5.2
DS09 TEMP STORAGE-MILIT 2.5
DS11 CLASS I SUBSISTENCE 2.5
DS12 CLASS II CLOTH/PERSO 2.2
DS13 CLASS III FUELS/LUBS 3.2
DS14 CLASS IV CONSTR MATL 3.2
DS14 CLASS IV CONSTR MATL 3.4
DS15 ORGANIZATIONAL CLOTHING 2.2.1
DS16 CLASS VI COMFORT SUP 2.2
DS18 CLASS VIII MED SUP 2.3
DS19 CLASS IX REPAIR PART 3.2
DS20 CLASS IX DLR/CLDS 3.2
DS20 CLASS IX DLR/CLDS 3.5.3
DS21 RESERVE ACT/DEACT 2.4
DS22 OTHER PERSO SUPPT 2.5
DS23 PREOP TRAINING 3.1
DS24 OTHER SUP EQUIP 3.3.2
DS25 C4I COSTS 3.6
DS26 CONTRACT SERVICES 3.5.4.2
DS26 CONTRACT SERVICES 3.7.2
DS27 FAC/BASE SUPPORT 3.4
DS28 BODY ARMOR 2.7
DS29 MINE BAL PROT KIT 3.3.1
DS31 TAD 2.1
DS32 TRANSPO-AIRLIFT 4.1
DS33 TRANSPO-SEALIFT 4.2
DS34 TRANSPO-OTHER 4.5
DS35 PORT HAND/INLAND TSP 4.4
DS36 SECOND DEST TRANS 4.6
DS37 RETROGRADE 4.8
DS41 RESET CONT LOG SUP 3.5.4.1
DS41 RESET CONT LOG SUP 3.5.4.2
DS48 CLS RESET 3.2
DS49 RESET ORG LEV MAINT 3.5.1.1
DS49 RESET ORG LEV MAINT 3.5.1.2
DS50 RESET INTER LEV MAIN 3.5.2.1
DS50 RESET INTER LEV MAIN 3.5.2.2
DS51 RESET DEPOT LEV MAIN 3.5.3.2
DS52 CONT LOG SUP 3.5.4
DS53 ORG LEV MAINT-NO DLR 3.5.1
DS54 INTER LEV MAINT+DLR 3.5.2
DS55 DEPOT LEV MAINT 3.5.3
DS75 UP-ARMORED HMMWV REP 3.5.5
DS76 MISC SUPPLIES 3.7.1
DS77 GEN SUP & ADMIN EQUP 3.7.3
DS78 LOGCAP 3.7.4
DS79 MRAP PROCUREMENT 6.1.3.3
DS81 MRAP OPS 3.2.1
DS82 MRAP FAC/BASE SPT 3.4.1
DS83 MRAP MAINTENANCE 3.5.6
DS84 MRAP TRANSPORTATION 4.7
DS95 PSYCHOLOGICAL OPS 3.9
DSCC CORROSION CONTROL 3.2
DSCC CORROSION CONTROL 3.5.2
DSCC CORROSION CONTROL 3.5.2.1
DSCC CORROSION CONTROL 3.5.2.2
7.b. XF Series CACs. The below list of XF series CACs shall be used to capture Congressional transfer costs on transactions charged against OCO budget authority. Each category is mapped to a CBS code used for OSD reporting requirements. XF series CACs are not authorized for use when recording baseline costs, Direct War costs, or Leveraged OCO costs (read in four columns):
CAC CAC Title CBS
XF01 BASE TO OCO XFR, CIVILIAN REG PAY 1.2.1
XF02 BASE TO OCO XFER, CIVILIAN PREMIUM PAY 1.2.1
XF03 BASE TO OCO XFER, CIVILIAN TEMP HIRES 1.2.2
XF04 BASE TO OCO XFER, PCS CIVILIAN 2.5.1
XF05 BASE TO OCO XFER, TEMP STORAGE-CIVIL 2.5.2
XF09 BASE TO OCO XFER, TEMP STORAGE-MILIT 2.5
XF11 BASE TO OCO XFER, CLASS I SUBSISTENCE 2.5
XF12 BASE TO OCO XFER, CLASS II CLOTH/PERSO 2.2
XF13 BASE TO OCO XFER, CLASS III FUELS/LUBS 3.2
XF14 BASE TO OCO XFER, CLASS IV CONSTR MATL 3.2
XF14 BASE TO OCO XFER, CLASS IV CONSTR MATL 3.4
XF15 BASE TO OCO XFER, ORGANIZATIONAL CLOTHING 2.2.1
XF16 BASE TO OCO XFER, CLASS VI COMFORT SUP 2.2
XF18 BASE TO OCO XFER, CLASS VIII MED SUP 2.3
XF19 BASE TO OCO XFER, CLASS IX REPAIR PART 3.2
XF20 BASE TO OCO XFER, CLASS IX DLR/CLDS 3.2
XF20 BASE TO OCO XFER, CLASS IX DLR/CLDS 3.5.3
XF21 BASE TO OCO XFER, RESERVE ACT/DEACT 2.4
XF22 BASE TO OCO XFER, OTHER PERSO SUPPT 2.5
XF23 BASE TO OCO XFER, PREOP TRAINING 3.1
XF24 BASE TO OCO XFER, OTHER SUP & EQUIP 3.3.2
XF25 BASE TO OCO XFER, C4I COSTS 3.6
XF26 BASE TO OCO XFER, CONTRACT SERVICES 3.5.4.2
XF26 BASE TO OCO XFER, CONTRACT SERVICES 3.7.2
XF27 BASE TO OCO XFER, FAC/BASE SUPPORT 3.4
XF28 BASE TO OCO XFER, BODY ARMOR 2.7
XF29 BASE TO OCO XFER, MINE & BAL PROT KIT 3.3.1
XF31 BASE TO OCO XFER, TAD 4.1
XF33 BASE TO OCO XFER, TRANSPO-SEALIFT 4.2
XF34 BASE TO OCO XFER, TRANSPO-OTHER 4.5
XF35 BASE TO OCO XFER, PORT HAND/INLAND TSP 4.4
XF36 BASE TO OCO XFER, SECOND DEST TRANS 4.6
XF37 BASE TO OCO XFER, RETROGRADE 4.8
XF41 BASE TO OCO XFER, RESET CONT LOG SUP 3.5.4.1
XF41 BASE TO OCO XFER, RESET CONT LOG SUP 3.5.4.2
XF48 BASE TO OCO XFER, CLS RESET 3.2
XF49 BASE TO OCO XFER, RESET ORG LEV MAINT 3.5.1.1
XF49 BASE TO OCO XFER, RESET ORG LEV MAINT 3.5.1.2
XF50 BASE TO OCO XFER, RESET INTER LEV MAIN 3.5.2.1
XF50 BASE TO OCO XFER, RESET INTER LEV MAIN 3.5.2.2
XF51 BASE TO OCO XFER, RESET DEPOT LEV MAIN 3.5.3.2
XF52 BASE TO OCO XFER, CONT LOG SUP 3.5.4
XF53 BASE TO OCO XFER, ORG LEV MAINT-NO DLR 3.5.1
XF54 BASE TO OCO XFER, INTER LEV MAINT+DLR 3.5.2
XF55 BASE TO OCO XFER, DEPOT LEV MAINT 3.5.3
XF75 BASE TO OCO XFER, UP-ARMORED HMMWV REP 3.5.5
XF76 BASE TO OCO XFER, MISC SUPPLIES 3.7.1
XF77 BASE TO OCO XFER, GEN SUP & ADMIN 3.7.3
XF78 BASE TO OCO XFER, LOGCAP 3.7.4
XF79 BASE TO OCO XFER, MRAP PROCUREMENT 6.1.3.3
XF81 BASE TO OCO XFER, MRAP OPS 3.2.1
XF82 BASE TO OCO XFER, MRAP FAC/BASE SPT 3.4.1
XF83 BASE TO OCO XFER, MRAP MAINTENANCE 3.5.6
XF84 BASE TO OCO XFER, MRAP TRANSPORTATION 4.7
XF95 BASE TO OCO XFER, PSYCHOLOGICAL OPS 3.9
XFCC BASE TO OCO XFER, CORROSION CONTROL 3.2
XFCC BASE TO OCO XFER, CORROSION CONTROL 3.5.2
XFCC BASE TO OCO XFER, CORROSION CONTROL 3.5.2.1
XFCC BASE TO OCO XFER, CORROSION CONTROL 3.5.2.2
8. Commands are responsible for ensuring that all systems requiring financial data elements are adjusted to ensure the necessary code changes needed to record the correct funding function, CAC, and any other local fiscal code changes.
9. SABRS tables will be updated as required via SEPCOR.
10. This MARADMIN supersedes any previous MARADMIN defining OCO and CAC procedures.
11. Release authorized by Edward C. Gardiner, Assistant Deputy Commandant (Resources), Programs and Resources.//