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OVERSEAS CONTINGENCY OPERATIONS (OCO) FISCAL EXECUTION GUIDANCE

Date Signed: 9/18/2017
MARADMINS Number: 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.//



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