R 152225Z JAN 20
MARADMIN 022/20
MSGID/GENADMIN/CMC WASHINGTON DC P&R//
SUBJ/COMMANDER’S RESPONSIBILITY FOR PROPER USE OF FINANCIAL RESOURCES//
REF/A/MARINE CORPS MANUAL //
REF/B/OMB CIRCULAR A-11//
REF/C/DOD FINANCIAL MANAGEMENT REGULATION, VOLUME 14//
REF/D/DON FINANCIAL MANAGEMENT POLICY MANUAL//
NARR/REF A PROVIDES INSTRUCTION AND GUIDANCE FOR ALL PERSONS IN THE DEPARTMENT OF THE NAVY IN MATTERS CONCERNING THE MARINE CORPS//
NARR/REF B PROVIDES OMB GUIDANCE FOR PREPARING THE FEDERAL BUDGET AND INSTRUCTIONS ON BUDGET EXECUTION//
NARR/REF C PRESCRIBES THE REQUIREMENTS FOR THE ADMINISTRATIVE CONTROL OF FUNDS AND THE ANTIDEFICIENCY ACT FOR DEPARTMENT OF DEFENSE COMPONENT//
NARR/REF D PRESCRIBES DEPARTMENT OF THE NAVY BUDGETARY POLICIES, PROCEDURES, AND TECHNICAL DIRECTION NECESSARY TO COMPLY WITH FINANCIAL MANAGEMENT STATUTORY AND REGULATORY REQUIREMENTS//
POC1/G.D. ROTSCH/COL/HQMC R/LOC: WASHINGTON DC/TEL: 703-614-3413/EMAIL: GARY.D.ROTSCH@USMC.MIL//
POC2/ T.F. OSTERHOUDT/CIV/HQMC R/LOC: WASHINGTON DC/TEL: 703-614-9552/ EMAIL: THOMAS.OSTERHOUDT@USMC.MIL//
GENTEXT/REMARKS/1.  The Marine Corps requires financial resources to meet our Title 10 responsibilities to man, train, and equip the force.  Per reference (a), the management of finances is inherent to command.  Commanders are accountable for the effective planning, execution, and administration of all authorized resources.  Accountability for proper use of resources cannot be delegated, in whole or in part, within the command.  The Commander may delegate specific authority to subordinates for the execution of resources, but this delegation of authority does not relieve the commander of accountability.  Accordingly, commanders are personally accountable for any act of their own, or an act of a subordinate, which causes an over-commitment, over-obligation, or over-expenditure of an authorization of funds.
2.  The fundamental fiscal laws and regulations which support the Marine Corps’ mission have not changed.  It is your responsibility to ensure the appropriations that are entrusted to you are properly used to fund the manning, training, and equipping required to accomplish the mission of the Marine Corps.  The execution of funds must comply with the Purpose, Time, and Amount provisions that are prescribed by the Unites States Code.  Budget policies, procedures, and the delineation of financial responsibilities can be found in references (b) through (d).
3.  Whenever Marines or civilian employees violate the law, the public trust in the integrity of the Marine Corps is put at risk.  The ADA requires a public report to both Congress and the President, and provides for penalties to responsible individuals ranging from administrative to criminal.  Senior officials who are accountable for the funds will be included in an ADA investigation and can be named as responsible for the violation if they fail to maintain proper internal controls over funds.
4.  In those instances where an ADA violation can be cured, the Marine Corps is required to utilize our financial resources to resolve the violation.  The correcting transaction may affect the command’s current year funds.  The Marine Corps cannot afford to sacrifice scarce resources.
5.  For advice on the proper use of funds, contact your local comptroller or fiscal counsel.  Additional advice is available from the Programs and Resources Department at (703) 614-0710.
6.  Release authorized by LtGen John M. Jansen, Deputy Commandant for Programs and Resources.//