R 111638Z JUN 25
MARADMIN 272/25
MSGID/GENADMIN/CMC L LP WASHINGTON DC//
SUBJ/REQUISITION ACCOUNTING REQUIREMENTS//
REF/A/DOC/DOD 7000.14-R FMR VOLUME 3/AUG 2023//
REF/B/DOC/MCO 7300.21B/MAY/2015//
REF/C/DOC/DODM 4140.01-V5, FEB 2014//
REF/D/DOC/FAR 52.232-25/JAN 2025//
REF/E/DOC/FAR 32.904/JAN 2025//
REF/F/DOC/MCO 4400.150/JAN 2014//
REF/G/DOC/NFR 2021-0068-FIN-GFMC/1 NOV 21//INEFFECTIVE CONTROLS OVER 
EXPENSES AND ACCOUNTS PAYABLE//
REF/H/DOC/NFR 2021-0069-FIN-GFMC/1 NOV 21//INEFFECTIVE CONTROLS OVER 
OBLIGATIONS//
REF/I/DOC/NFR 2021-0091-FIN-GFMC/28 OCT 21//INEFFECTIVE PROCESS TO 
RECORD AP BALANCES//
REF/J/DOC/CMC R 150029 JUN 23//
REF/K/DOC/MCO 4400.201/2016//
REF/L/DOC/NAVSUPINST 4200.99D/FEB 2024//
POC/KIMBER/LTCOL/AUDIT SUSTAINMENT OFFICER/DC I&L, LPS-F/
TEL: 571-256-2760/EMAIL/CHRISTOPHER.KIMBER(AT)USMC.MIL//
POC/KANTNER/MAJ/SUPPLY OPERATIONS OFFICER/DC I&L, LPS-1/
TEL: 571-256-7111/EMAIL/PAUL.KANTNER(AT)USMC.MIL//
NARR/REF A IS THE DEPARTMENT OF DEFENSE (DOD) FINANCIAL MANAGEMENT 
REGULATION, WHICH ARTICULATES FEDERAL REGULATIONS THAT PERTAIN TO 
THE DOD. REFERENCE B IS THE MARINE CORPS FINANCIAL MANAGEMENT 
REGULATION. REFERENCE C IS DOD SUPPLY CHAIN MATERIEL MANAGEMENT 
PROCEDURES: DELIVERY OF MATERIEL. REFERENCE D IS A CLAUSE IN FEDERAL 
CONTRACTS THAT RELATES TO PROMPT PAYMENT. REFERENCE E IS FEDERAL 
REGULATION ON DETERMINING PAYMENT DUE DATES. REFERENCE F PROVIDES 
USMC REQUISITIONING PROCEDURES. REFERENCES G-I IDENTIFY INDEPENDENT 
PUBLIC AUDITOR (IPA) NOTICE OF FINDINGS & RECOMMENDATIONS. REFERENCE 
J IS THE DAILY TRANSACTION REPORT RECONCILIATION PROCEDURES FOR 
PROCURE-TO-PAY. REFERENCE K IS THE MARINE CORPS ORDER FOR MANAGEMENT 
OF PROPERTY IN THE POSSESSION OF THE MARINE CORPS. REFERENCE L IS 
DEPARTMENT OF THE NAVY GOVERNMENT-WIDE COMMERCIAL PURCHASE CARD 
PROGRAM POLICY.
GENTEXT/REMARKS/1. Situation. This message amplifies existing policy 
for recording financial transactions throughout the requisition 
process and posting to appropriate general ledgers.
2. Background. In 2021 the IPA issued references (g-i) asserting 
that the Marine Corps does not accurately and timely record 
financial transactions required across the respective general ledger 
accounts. Specifically, the Marine Corps does not record obligations 
to reflect agreements with vendors or perform receipt and acceptance 
to approve vendor payment (liquidation) in accordance with federal 
regulations, resulting in an inaccurate status of funds and late 
vendor payments.
3. Mission. All requisitioning activities shall ensure valid 
obligations are correctly recorded in Defense Agencies Initiative 
(DAI) within 10 calendar days per reference (a), and all vendor 
requests for payment are processed within the prescribed timeframes 
per reference (b).
4. Execution.
4.a. Intent.
4.a.1. Ensure all obligations incurred on behalf of the government 
are accurately recorded against the appropriate United States 
Standard General Ledger (USSGL) account and tracked to completion 
within the financial management system.
4.a.2. Promulgate timely payment expectations in accordance with 
established regulations by processing vendor requests for payment 
upon submission from vendors.
4.a.3. Promote unit proficiency in Wide Area Workflow (WAWF), the 
primary system for processing vendor requests for payment.
4.b. Concept of Operations. 
4.b.1. Induct, maintain, and reconcile all valid obligations for 
supplies or services throughout the financial transaction process. 
Each requisition method has distinct considerations for posting 
obligations and expenses in DAI. Due to existing interface or feeder 
system capabilities, obligations can post within a shorter timeframe 
(i.e. fuel purchase obligations may post within 3-5 days). The 
maximum timeframe to post valid obligations is 10 calendar days. All 
transactions shall be verified on the Daily Transaction Report (DTR) 
per reference (j).
4.b.2 Timely Posting of Obligations (4801 or 4802 USSGL). If an 
obligation is incurred without an automatic interface (e.g., 
"offline orders"), commands must manually record the obligation in 
DAI to match the requisition requirement. The over-recording and 
under-recording of obligated amounts have negative consequences; 
both scenarios can misrepresent the actual status of funds and may 
lead to violations of financial regulations.
4.b.2.a. Exceptions. Government-wide Commercial Purchase Card (GCPC) 
and freight SYNCADA interface with DAI upon certification of the 
monthly invoice. Commands are not required to manually post 
obligations for these particular interfaces. GCPC transactions are 
exempt from the "10 day rule" and shall follow established policy 
per reference (l). Source documentation reflecting the vendor 
agreement signed by the authorized government official is required 
to substantiate obligation transactions and shall be retained in 
accordance with reference (k).
4.b.3. Timely Posting of Expenses (4901 USSGL). Receipt constitutes 
acknowledgment that supplies or services have been delivered. 
Acceptance constitutes acknowledgment that supplies or services 
conform to applicable quality and quantity requirements. In some 
instances (FOB origin), electronic acceptance may be necessary 
before delivery with physical receipt and acceptance occurring after 
delivery.
4.b.3.a. Electronic Acceptance and Requests for Payment. While 
physical receipt actions begin upon delivery, timelines for 
electronic acceptance and requests for payment are initiated upon 
vendor submission in WAWF (excepting GCPC, which processes requests 
for payment by communicating directly with the vendor). Receiving 
activities will accept or reject requests for payment within 7 
calendar days of vendor submission (before constructive acceptance 
triggers Prompt Payment Act interest clock). Transactions that 
require 3-way match (i.e. WAWF 2-in-1 invoices) also require a 
receipt in DAI to facilitate a prompt payment.
4.b.3.a.1. Manual Entry of Receipts in DAI. Receipts only need to be 
inducted into DAI for a receipt requirement that is not satisfied by 
a feeder system or in the event of a system interface error.
4.b.3.b. In accordance with reference (c), receiving activities 
shall document physical receipt for the proof of delivery file no 
later than 5 business days from the date supplies are received. The 
application of 5 business days supersedes the current 2 business 
days authorized in Volume 4 of reference (k) and identifies what 
will be published in Volume 5 of reference (k). Additionally, in 
accordance with reference (d) and (e), when in receipt of supplies 
or services from a vendor, the government has 7 calendar days 
following the date of delivery (excluding MILSTRIP, i.e. GCSS-MC, 
ServMart, and fuels) to raise any issues with quality or quantity 
with the vendor. If the government does not object within 7 calendar 
days, delivery is considered accepted. This is referred to as 
"constructive acceptance".
4.b.3.c. All requisitioning activities will maintain access to and 
monitor WAWF. The designated activity will review invoices within 
WAWF and accept or reject as appropriate within 7 calendar days of 
vendor submission (excluding MILSTRIP). This ensures vendors receive 
prompt payment and the Marine Corps avoids late payment penalties. 
WAWF is the primary system for recording receipt and acceptance and 
approving vendor requests for payment; it must be actively monitored 
to ensure vendor requests for payment are processed within required 
timeframes.
4.c. Tasks.
4.c.1. Fleet Marine Force and Supporting Establishment 
(MARCORLOGCOM, MARCORSYSCOM and affiliated PEO-Ls, TECOM, MCWL, 
MCCDC, MCICOM).
4.c.1.a. Ensure compliance with this directive among subordinate 
commands and provide additional guidance as necessary.
4.c.1.b. Ensure all requisitioning activities have properly 
appointed personnel in accordance with reference (k) to process 
vendor requests for payment. Special attention must be paid to WAWF 
acceptors to ensure duty station changes and operational 
requirements do not create a gap in government acceptance capability.
4.d. Coordinating Instructions.
4.d.1. Receipt and acceptance in WAWF generates a receiving report 
and distributes acceptance to financial systems. However, it is 
imperative that government acceptors conduct and document physical 
acceptance to confirm the government has received supplies or 
services in accordance with the vendor agreement approved by 
authorized government official. Example key supporting documentation 
to confirm receipt includes DD Form 250, DD Form 1149, or annotated 
shipping manifest from a thorough inventory or inspection that will 
verify vendor performance meets quality and quantity requirements.
4.d.2. A copy of this policy shall be posted as appropriate to local 
command directives sites.
5. Administration and Logistics.
5.a. Per reference (k), financial documentation will be retained for 
a period of ten years (three years active and seven years archived) 
and be readily available for audit purposes.
5.b. HQMC (DC, I&L) will test for compliance of this policy via 
Field Supply Maintenance Analysis Office (FSMAO) internal control 
process reviews.
6. Command and Signal. Questions concerning the contents of this 
message will be directed to the POCs listed above.
7. Release authorized by James L. Rubino (Acting), Assistant Deputy 
Commandant for Installations and Logistics.//