R 131526Z DEC 24
MARADMIN 601/24
MSGID/GENADMIN/CMC MRA WASHINGTON DC//
SUBJ/DIRECTED USAGE OF THE UNIT DIARY/MANPOWER INTEGRATED PERSONNEL
SERVICE (UD/MIPS) FOR STORAGE OF KEY SUPPORTING DOCUMENTS//
REF/A/MSGID: DOC/CMC/WHITE LETTER/8NOV19//
REF/B/MSGID: DOC/NFR/17APR19//
REF/C/MSGID: DOC/NFR/31OCT18//
REF/D/MSGID: DOC/DOD/7000.14-R/VOL 1//
REF/E/MSGID: MSG/CMC/R 131455ZJAN20//
NARR/REF A IS CMC WHITE LETTER 02-19, FULL SUPPORT TO MARINE CORPS
FINANCIAL STATEMENT AUDIT. REF B IS THE FY19 NOTICE OF FINDING AND
RECOMMENDATIONS (NFR) ON DEPENDENCY APPLICATIONS FOR MILITARY PAYROLL
ENTITLEMENTS. REF C IS THE FY18 NOTICE OF FINDING AND
RECOMMENDATIONS (NFR) ON MILITARY PAYROLL CONTROL TESTING. REF D
IS DOD FINANCIAL MANAGEMENT REGULATION, VOLUME 1: GENERAL FINANCIAL
MANAGEMENT INFORMATION, SYSTEMS AND REQUIREMENTS. REF E IS
MARADMIN 1-20, 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 MILPAY-RELATED DOCUMENTS//
POC/MR. JAMES D. KENKEL/BRANCH HEAD/MANPOWER STRATEGY BRANCH/TEL:
703-784-9564/EMAIL: JAMES.KENKEL@USMC.MIL//
POC/LTCOL MICAH A. STEINPFAD/DEPUTY BRANCH HEAD/MANPOWER STRATEGY
BRANCH/TEL: 703-784-9645/EMAIL: MICAH.STEINPFAD@USMC.MIL//
POC/CWO5 BRIAN C. JOHNSON/MARINE CORPS ADMINISTRATIVE ANALYSIS TEAM
OFFICER IN CHARGE/TEL: 703-784-0099/EMAIL: BRIAN.C.JOHNSON@USMC.MIL//
GENTEXT/REMARKS/1. Situation. The Deputy Commandant for Manpower
and Reserve Affairs (DC M&RA) publishes Manpower Audit Advisories
(MAA) to respond to audit findings and sustain auditability across
M&RA’s Military Payroll (MILPAY) and Military Personnel (MILPERS)
Lines of Business. This MARADMIN directs standardization and
provides guidance on the use of UD/MIPS for storage of Key
Supporting Documents (KSDs) which support MILPAY transactions.
1.a. Reference (a) directed full support to the audit of the Marine
Corps’ Financial Statement. References (b) and (c) identified
internal control deficiencies and lack of internal control procedures
for MILPAY KSDs supporting MILPAY transactions. Reference (d)
establishes Department of Defense (DoD) roles, responsibilities,
and authorities for developing and implementing DoD-wide financial
management systems and overseeing financial management activities.
Reference (e) established the requirement to upload selected MILPAY
KSDs to the Official Military Personnel File (OMPF) Field Folder as
a compensating control until a full service-level technical solution
is developed.
1.b. DoD’s Full Financial Statement Audit, conducted by a
third-party Independent Public Accountant (IPA), has identified
weaknesses in the Marine Corps’ ability to demonstrate existence and
completeness of MILPAY KSDs necessary to support MILPAY financial
transactions. Restrictions on acceptable documents for upload in the
OMPF limit its effectiveness as the central document repository (CDR)
for all MILPAY KSDs. This requires Installation Personnel
Administration Centers (IPACs) and other reporting units to maintain
all KSDs for certified transactions within local files utilizing
command-generated, non-standardized filing procedures.
2. Mission. Effective upon publication of this MARADMIN, IPACs and
other unit diary reporting activities will upload certified unit
diary files into UD/MIPS with all associated supporting documentation
not resident or required in a Marines’ OMPF, in order to standardize
UD/MIPS as the CDR for MILPAY KSDs necessary to sustain financial
auditability.
3. Execution.
3.a. DC M&RA’s intent. Active Component and Reserve Component
MILPAY payments are greater than seventeen billion dollars annually
and represent more than fifty percent of the Commandant’s annual
financial outlays. Ensuring these payments meet auditability
standards during annual Full Financial Statement Audits is a vital
enabler towards maintaining clean audits. Personnel reporting
organizations have the technical capabilities and authorities for
reporting MILPAY transaction, and commanders at all levels retain
accountability as the Commandant’s direct representative
for accuracy of their Marines’ personnel and pay records. These
actions support continued clean financial audits by ensuring KSDs
are available to substantiate all MILPAY transactions.
3.b. Tasks.
3.b.1. IPACs and all unit diary reporting activities.
3.b.1.a. After certifying a unit diary, reporting units will ensure
all KSDs substantiating unit diary transactions are uploaded to the
applicable unit diary in UD/MIPS, under its respective source
document tab.
3.b.1.b. The unit diary files will be saved in an un-editable format
and must remain legible to substantiate the reported transaction(s).
3.b.1.c. Unit diary files will be uploaded into UD/MIPS within 5
working days after its certification.
3.b.2. Commanders at all levels continue to ensure financially
relevant updates to Marines personnel and pay records are timely,
accurate, and complete.
3.c. Coordinating Instructions. To ensure compliance with this
MARADMIN, use of UD/MIPs to store MILPAY KSDs is an inspectable item
by the Marine Corps Administrative Analysis Team (MCAAT), including
MCAAT inspections conducted in conjunction with Inspector General of
the Marine Corps inspections.
4. Administration and Logistics. Manpower Strategy Branch
(M&RA(MX)) and MCAAT are available for assistance in meeting MILPAY
and MILPERS audit readiness standards.
5. Command and Signal.
5a. This MARADMIN is applicable to the Marine Corps Total Force.
5b. Release authorized by Lieutenant General Michael J. Borgschulte,
Deputy Commandant of the Marine Corps for Manpower and Reserve
Affairs.//