R 131455Z JAN 20
MARADMIN 015/20
MSGID/GENADMIN/CMC MRA DAG SECT WASHINGTON DC//
SUBJ/MANPOWER AUDIT ADVISORY 1-20: REQUIREMENT FOR USING THE OFFICIAL MILITARY PERSONNEL FILE (OMPF) FIELD FOLDER AS THE CENTRAL DOCUMENT REPOSITORY (CDR) IN SUPPORT OF USMC FINANCIAL STATEMENT AUDIT OF SELECTED MILITARY PAY-RELATED DOCUMENTS//
REF/A/MSGID: DOC/CMC/WHITE LETTER/8NOV2019//
REF/B/MSGID: DOC/NFR/17APR19//
REF/C/MSGID: DOC/NFR/31OCT18//
REF/D/MSGID: DOC/CMC/MCO 1070.1/14MAY2019//
REF/E/MSGID: DOC/DOD/7000.14-R/VOL 1//
NARR/REF A IS CMC WHITE LETTER 02-19, FULL SUPPORT TO MARINE CORPS FINANCIAL STATEMENT AUDIT. REF B IS NOTIFICATION OF FY19 FINDING AND RECOMMENDATION (NFR) ON DEPENDENCY APPLICATIONS FOR MILITARY PAY ENTITLEMENTS. REF C IS NOTIFICATION OF FY18 FINDING AND RECOMMENDATION (NFR) ON MILPAY CONTROL TESTING. REF D IS MCO 1070.1, OFFICIAL MILITARY PERSONNEL FILE (OMPF), REF E IS THE FINANCIAL MANAGEMENT REGULATION, VOLUME 1: GENERAL FINANCIAL MANAGEMENT INFORMATION, SYSTEMS AND REQUIREMENTS.//
POC/MR. J. D. KENKEL/M&RA FINANCIAL STATEMENT AUDIT LIAISON/TEL: 703-784-9564/EMAIL: JAMES.KENKEL@USMC.MIL//
POC/MR. M. R. BRANDON/M&RA MILPAY AUDIT LIAISON/TEL: 703-784-9507/EMAIL: MICHAEL.R.BRANDON@USMC.MIL//
POC/MR. K. J. RAFFERTY/M&RA CIVPAY AUDIT LIAISON/TEL: 703-784-4791/EMAIL: KEVIN.RAFFERTY@USMC.MIL//
POC/CWO5 R. L. SUMMERS/MCAAT OIC/TEL: 703-784-0099/EMAIL: ROGER.SUMMERS@USMC.MIL//
GENTEXT/REMARKS/1.  Manpower Audit Advisories (MAA) are published in support of audit readiness or response to audit findings under Manpower and Reserve Affairs Lines of Business (LOB):  Military Pay (MILPAY) and Civilian Pay (CIVPAY).  Reference (a) announced the full support to the audit of the Marine Corps’ Financial Statement.  Reference (b) identified internal control deficiencies in the dependency application and entitlement program.  Reference (c) substantiated a lack of internal control procedures for military pay records retained for proof of existence and completeness.
2.  The Marine Corps has been issued repeated Notifications of Findings and Recommendations (NFRs) from the Independent Public Accountant (IPA) for failing to provide existence and completeness (E&C) of military pay documents supporting financial transactions.  Currently, many military pay-related documents are retained at the local Command or Installation Personnel Administration Center (IPAC) level, but they are not maintained in a way that allows easy and retrievable demonstration of those evidentiary documents to an auditor in an expeditious manner.  In accordance with reference (d), Manpower and Reserve Affairs (M&RA) will use the Official Military Personnel File (OMPF) under the Field Folder as a repository for selected MILPAY related documents.  The OMPF will act as the central document repository (CDR) until a permanent CDR can be developed and implemented.  In compliance with reference (e), Volume 1, Chapter 9, Figure 9-1 these documents will be maintained for a minimum of 10 years.
3.  Effective immediately, local commands and IPACs will upload MILPAY related documents on all personnel assigned to their Commands or under their support agreements as annotated in the paragraphs below.
4.  Execution.  Personnel records identified for current-year audits take precedence for upload over the timelines identified below.  Documents requiring deployed Marines actions are deferred until the post-deployment audit process.
4.a.  Tasks/Procedures.  It is understood that this task will take time and effort to fully implement.  Therefore, M&RA provides the following guidance, timeline, and prioritization of efforts for uploading MILPAY documents to the OMPF Field Folder.
4.a.1.  For Marines who joined organizations/commands since 1 October 2019, document upload completion is 30 June 2020.
4.a.2.  For Marines who joined the organization/command since 1 January 2019, document upload completion is 30 September 2020.
4.a.3.  For Marines who joined the organization/command since 1 January 2018, document upload completion is 31 December 2020.
4.a.4.  For all remaining Marines assigned to the organization/command longer than two years, document upload completion is 30 June 2021.
4.b.  Required MILPAY supporting documentation for upload into the OMPF Field Folder.  This is the minimum list at the time of release of this MAA and is not all inclusive.
4.b.1.  Family Separation Allowance (FSA).  DD Form 1561 (Family Separation Allowance, Statement to Substantiate Payment of); Orders (TAD, TEMINS, PCS, etc.) or other documentation that supports member entitlement to FSA.
4.b.2.  Overseas Housing Allowance (OHA).  DD Form 2367 (Individual Overseas Housing Allowance Report).
4.b.3.  Cost-of-Living Allowances.  NAVMC 11106 (Application for Cost-Of-Living Allowance); Application or other documentation/orders that supports member entitlement to COLA, both CONUS and overseas.
4.b.4.  Move-In Housing Allowance.  DD Form 2556 (Move-In Housing Allowance Claim).
4.b.5.  Enlistment/Reenlistment Document Armed Forces of the United States (DD Form 4, 4/2, 4/3) and Record of Military Processing-Armed Forces of the United States (DD Form 1966).
4.b.6.  Agreement to Extend Enlistment.  NAVMC 321A and NAVMC 321M.
4.b.7.  Officer Appointment Acceptance Record (NAVMC 763).
4.b.8.  Meritorious Promotion Warrant.  DD Form 216 MC.
4.b.9.  Basic Allowance for Subsistence (BAS).  Commuted Rations Action (NAVMC 10522).
4.b.10.  Basic Allowance for Housing (BAH) for dependents Dependency Application (NAVMC 10922).  In addition to the NAVMC 10922, copies of the substantiating document(s), such as a marriage certificate, birth certificate, divorce decree, etc., will be added to the scanned copy.  (This supports and complements the requirements identified in MAA1-19, MARADMIN 661/19).
4.b.11.  Appointment/Termination Record - Authorized Signature.  DD Form 577 (Note:  filed and maintained on MCTFS transaction/pay transaction certifiers).
4.c.  Military pay related documents not listed above will be maintained in accordance with established procedures.  Additional documents may be added as the CDR is improved and modernized.
5.  Commanders, via their G-1s, should request modification/relief from M&RA/MX Branch when operational requirements conflict with the above timelines.
6.  Commanders identified below are asked to report the quarterly progress of the uploading status to the M&RA POC.  MX Branch will request reports via DONTRACKER with first report expected at the end of Quarter 3, FY20 (30 June 2020).  The Marine Corps Administrative Analysis Team (MCAAT) will verify the existence, accuracy and completeness of the above during their visits.  Organizations are reminded that the MX Branch and MCAAT are available for assistance in meeting audit readiness standards.
6.a.  Marine Corps Installation Command.
6.b.  Marine Corps Forces Command.
6.c.  Marine Corps Forces, Pacific.
6.d.  Marine Corps Forces Reserve.
6.e.  Marine Forces Special Operations Command.
6.f.  Training and Education Command.
6.g.  Marine Corps Recruiting Command.
6.h.  Headquarters and Service Battalion, Headquarters, U.S. Marine Corps.
6.i.  Senior Leader Management Branch (M&RA/MMSL)
7.  This MARADMIN is applicable to the Marine Corps Total Force.
8.  Release authorized by Lieutenant General M.  A.  Rocco, Deputy Commandant, Manpower and Reserve Affairs.//