R 132342Z AUG 12
UNCLASSIFIED/
MARADMIN 444/12
MSGID/GENADMIN/CMC WASHINGTON DC PR//
SUBJ/RECIEPT AND ACCEPTANCE PROCEDURES AND DOCUMENTATION FOR GOODS AND/OR SERVICES RECEIVED FROM GOVERNMENT SOURCES//
REF/A/MSGID:DOC/CFMS WASHINGTON DC/YMD:20111127//
REF/B/MSGID:MCO/CMC WASHINGTON DC/YMD:20081002//
REF/C/MSGID:MARADMIN 350/09/YMD:20090610//
REF/D/MSGID:DOC/OSD(C) WASHINGTON DC/YMD:20031014//
REF/E/MSGID: MCO/CMC WASHINGTON DC/YMD:19990621//
REF/F/MSGID:MARADMIN 300/07/YMD:20070510//
NARR/REF A IS TREASURY FINANCIAL MANUAL VOLUME  1, PART 6, CHAPTER 4000, INTRAGOVERNMENTAL PAYMENT AND COLLECTION (IPAC) SYSTEM, AND VOLUME 1, APPENDIX 10, INTRAGOVERNMENTAL BUSINESS RULES.  REF B IS MARINE CORPS ORDER 7300.21A, MARINE CORPS FINANCIAL MANAGEMENT STANDARD OPERATING PROCEDURE MANUAL.  REF C IS COMMAND PREPARATION IN SUPPORT OF MARINE CORPS FINANCIAL STATEMENT AUDIT (DEPARTMENT ACCOUNTABLE OFFICIALS ASSIGNMENT IN WRITING).  REF D IS A MEMO FROM THE OFFICE OF THE SECRETARY OF DEFENSE (COMPTROLLER) ON THE IMPLEMENTATION OF DEPARTMENT OF DEFENSE TRADING PARTNER NUMBERS FOR INTRAGOVERNMENTAL TRANSACTIONS.  REF E IS MARINE CORPS ORDER P4400.150E, THE CONSUMER-LEVEL SUPPLY POLICY MANUAL; SPECIFICALLY ADDRESSES THE REQUIREMENT FOR FORMAL RECEIPT OF SUPPLIES AND CERTIFICATION FOR CONTRACT SERVICES AND MATERIALS RECEIVED.  REF F IS A MARADMIN FOR THE REVIEW OF INTRAGOVERNMENTAL TRANSACTIONS.//
POC/MR. MARC BRITO/CIV/UNIT:HQMC PR RFA/NAME:WASHINGTON DC/TEL:703-614-2240//
POC/MR. SAMUEL PEREZ/CIV/UNIT:HQMC I&L LPC/NAME:WASHINGTON DC /TEL:571-256-7113//
GENTEXT/REMARKS/1.  SITUATION.   EXTERNAL AUDITS RECENTLY IDENTIFIED SIGNIFICANT WEAKNESSES IN THE ABILITY TO DEMONSTRATE RECEIPT AND ACCEPTANCE OF GOODS AND/OR SERVICES FROM GOVERNMENT SOURCES VIA APPROPRIATE AND TIMELY SUPPORTING DOCUMENTATION.  THE AUDITS UNCOVERED WEAKNESSES IN PRODUCING SUPPORTING DOCUMENTATION FOR GOODS AND/OR SERVICES RECEIVED VIA REIMBURSABLE WORK OR SERVICES FROM ELEMENTS OF THE DEPARTMENT OF THE NAVY (DON), TO INCLUDE  MARINE CORPS-TO-MARINE CORPS VIA AN ORDER FOR WORK AND SERVICES (NAVCOMPT 2275), OR FROM FEDERAL ENTITIES OUTSIDE  OF THE DON VIA A MILITARY INTERDEPARTMENTAL PURCHASE REQUEST (MIPR) IAW REF A.  THIS WEAKNESS UNDERMINES THE USMC'S  ABILITY TO ESTABLISH ACCOUNTABILITY AND IMPROVE FINANCIAL MANAGEMENT IN SUPPORT OF THE WARFIGHTER, AND CREATES A PERCEPTION THAT THE USMC IS  PAYING FOR GOODS AND SERVICES THAT ARE NEVER RECEIVED.  FURTHERMORE, THE LACK OF APPROPRIATE SUPPORTING DOCUMENTATION PRESENTS GREAT RISK TO THE ONGOING AUDIT EFFORT AND MUST BE ADDRESSED IN ORDER TO ACHIEVE A FAVORABLE FINANCIAL AUDIT OUTCOME IN FISCAL YEAR (FY) 2012 AND BEYOND.
2.  MISSION. TO IMPLEMENT ENHANCED INTERNAL CONTROLS TO ADDRESS THE NOTED WEAKNESS ATTRIBUTED TO GOODS AND/OR SERVICES RECEIVED FROM GOVERNMENTAL SOURCES, INITIATE INCREASED OVERSIGHT OF ALL NON-COMMERCIAL TRANSACTIONS, AND CONDUCT INTERNAL SAMPLING ON A QUARTERLY BASIS, TO ENSURE COMPLIANCE WITH THIS MARADMIN AND EXISTING POLICY.
3.  EXECUTION.
3.A. COMMANDERS INTENT.  TO OBTAIN AND COLLECT THE RECEIPT AND ACCEPTANCE DOCUMENTATION FOR ALL FY 2012 AND FUTURE MARINE CORPS TRANSACTIONS, INCLUDING PURCHASES FOR GOODS AND/OR SERVICES RECEIVED FROM GOVERNMENTAL SOURCES. 
3.B. CONCEPT OF OPERATIONS. THE ACTIONS LISTED IN PARA. 4 WILL ENHANCE MARINE CORPS TRANSPARENCY AND AUDIT READINESS POSTURE BY MATCHING RECEIPT AND ACCEPTANCE AND PURCHASING PROCEDURES FOR GOODS AND/OR SERVICES FROM GOVERNMENTAL SOURCES WITH THE PROCEDURES AND DOCUMENTATION ASSOCIATED WITH CONTRACT PROCUREMENTS.
4.  ACTION.
4.A. COMMANDERS WILL ENSURE:
4.A.1. IAW REF E, PURCHASED GOODS ARE PROPERLY MAINTAINED IN THE APPROPRIATE PROPERTY SYSTEM OF RECORD (STOCK CONTROL SYSTEM (SCS), GLOBAL COMBAT SUPPORT SYSTEM-MARINE CORPS (GCSS-MC), OR THE DEFENSE PROPERTY  ACCOUNTABILITY SYSTEM (DPAS).
4.A.2. WRITTEN AGREEMENTS FOR ALL GOVERNMENT TO GOVERNMENT TRANSACTIONS ARE MAINTAINED.  THESE AGREEMENTS WILL INCLUDE COMPREHENSIVE RECEIPT AND ACCEPTANCE PROCEDURES AND SPECIFY THE INDIVIDUAL RESPONSIBLE FOR THE MANAGEMENT OF RECEIPT AND ACCEPTANCE.
4.A.2.A. AGREEMENTS SPECIFY AN INDIVIDUAL(S) ASSIGNED TO MANAGE THE RECEIPT AND ACCEPTANCE PROCESS, IDEALLY THE INDIVIDUAL(S) WHO APPROVED THE ORDERS ON BEHALF OF THE BUYER.  THIS INDIVIDUAL'S FUNCTION  WILL BE MODELED AFTER A CONTRACTING OFFICER REPRESENTATIVE FOR VENDOR PAYMENTS.  THE ASSIGNED RECEIVER  AND ACCEPTOR MUST OBTAIN AND RETAIN DOCUMENTATION SATISFYING RECEIPT AND ACCEPTANCE REQUIREMENTS IN A TIMELY MANNER.  REF D, E, F PROVIDE ADDITIONAL DETAIL REQUIRING RECEIPT AND ACCEPTANCE DOCUMENTATION.
4.A.2.B. AGREEMENTS BETWEEN THE MARINE CORPS AND THE GOVERNMENT SUPPLIER  DETAIL RECEIPT AND ACCEPTANCE PROCEDURES, INCLUDING DOCUMENTATION ON A PAYMENT BY PAYMENT BASIS.  SUMMARY DATA IS NOT CONSIDERED SUITABLE FOR RECEIPT AND ACCEPTANCE DOCUMENTATION. 
4.A.2.C. ALL AGREEMENTS, CURRENTLY OPEN OR WRITTEN IN THE FUTURE, INCLUDE COMPREHENSIVE RECEIPT AND ACCEPTANCE PROCEDURES WITHIN THE AGREEMENT AND THE FUNDING DOCUMENT.  SAMPLE AGREEMENTS WILL INCLUDE, BUT NOT LIMITED TO, MEMORANDUMS OF UNDERSTANDING, MEMORANDUMS OF AGREEMENTS, AND SERVICE LEVEL AGREEMENTS AS ASSOCIATED WITH THE PURCHASE OF GOODS AND/OR SERVICES FROM GOVERNMENTAL SOURCES.  
4.A.3. INTERNAL SAMPLING IS CONDUCTED ON A QUARTERLY  BASIS TO ENSURE COMPLIANCE WITH RECEIPT AND ACCEPTANCE REQUIREMENTS. 
4.B. ALL MARINE CORPS RECIPIENTS OF GOODS AND/OR SERVICES FROM GOVERNMENTAL SOURCES WILL PRODUCE EVIDENCE OF RECEIPT AND ACCEPTANCE FOR FY 2012 AND FUTURE TRANSFERS (I.E., PAYMENTS) SUCH AS: MARINE CORPS-TO-MARINE CORPS VIA A NAVCOMPT 2275; OR TRANSFERS TO OTHER GOVERNMENT AGENCIES FOR WORK OR SERVICES RECEIVED BY MIPR, WORK REQUESTS (WR),  AND PROJECT ORDERS (PO).  FURTHERMORE, RECEIPT AND  ACCEPTANCE DOCUMENTATION REQUIREMENTS WILL  EXTEND  TO ALL NAVY WORKING CAPITAL FUND TO MARINE CORPS TRANSACTIONS AND MARINE CORPS-TO-MARINE CORPS COMMAND TRANSACTIONS.  
4.C. RECEIPT AND ACCEPTANCE WILL REQUIRE POSITIVE AND VERIFIABLE CONFIRMATION OF GOODS AND/OR SERVICES RENDERED WITH SUPPORTING DOCUMENTATION TO SERVE AS APPROPRIATE AUDIT EVIDENCE.  DOCUMENTATION MAY INCLUDE, BUT IS NOT LIMITED TO RECEIVING REPORTS, COMPLETED PURCHASE ORDER REQUESTS, SERVICE WORK STATEMENTS, STATUS DOCUMENTS SHOWING SERVICE USAGE LEVELS, AND A COMPLETED GOVERNMENT-SUPPLIED RECEIPT AND ACCEPTANCE FORM. 
4.D. IN ORDER TO MEET FY 2012 AUDIT GOALS, FOR PREVIOUSLY COMPLETED FY 2012 PURCHASES OF  GOODS OR SERVICES FROM GOVERNMENT SOURCES CITING FY 2012 APPROPRIATIONS, THE ASSIGNED RECEIVER AND ACCEPTOR MUST OBTAIN RECEIPT AND ACCEPTANCE DOCUMENTATION OR VERIFY AND COMPLETE A GOVERNMENT-SUPPLIED RECEIPT AND ACCEPTANCE FORM.  VERIFICATION AND DOCUMENTATION OF PREVIOUSLY COMPLETED TRANSACTIONS WILL BE DONE ON A PER-PAYMENT TRANSACTION BASIS AND NOT PER-AGREEMENT.  WHENEVER POSSIBLE, THE ASSIGNED INDIVIDUAL(S) WILL SEEK TO HAVE THE GOVERNMENT SELLER AND/OR SERVICE PROVIDER ATTEST TO THE TIMING AND AMOUNT(S) OF THE GOODS AND/OR SERVICES DELIVERED AND THE TIMING AND AMOUNT(S) PAID.
4.E. ALL RECEIPT AND ACCEPTANCE DOCUMENTATION WILL BE READILY AVAILABLE FOR RETRIEVAL, ON-SITE REVIEW AND/OR ELECTRONIC TRANSMISSION TO HQMC AND PROVIDED UPON REQUEST WITHIN 5 DAYS TO ANY COMPETENT AUTHORITY, INCLUDING COMMANDERS, COMPTROLLERS, FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICES, OR OTHER AUDITING ACTIVITIES/OFFICES. 
4.F. TO ENSURE AND STRENGTHEN INTERNAL CONTROLS OVER THE ABILITY TO PRODUCE DOCUMENTATION SUPPORTING THE PURCHASE AND RECEIPT OF GOODS AND SERVICES THE USE OF PURCHASE REQUEST BUILDER  IS MANDATED FOR ALL USMC INTER/INTRA GOVERNMENTAL TRANSACTIONS EFFECT 1 OCTOBER 2012.
5.  ADMINISTRATION AND LOGISTICS. COMMANDS MUST ENSURE THAT RECEIPT AND ACCEPTANCE DOCUMENTATION IS READILY AVAILABLE FOR RETRIEVAL, ON-SITE REVIEW AND/OR ELECTRONIC TRANSMISSION TO HQMC.
6.  COMMAND AND SIGNAL. THIS IS A COORDINATED EFFORT BETWEEN HEADQUARTERS MARINE CORPS (HQMC), the DEPUTY COMMANDANT FOR INSTALLATIONS AND LOGISTICS AND the DEPUTY COMMANDANT FOR PROGRAMS AND RESOURCES REINFORCING THE NEED FOR Receipt AND ACCEPTANCE DOCUMENTATION FOR TRANSACTIONS involving purchases from governmental suppliers.
7.  RELEASE AUTHORIZED BY LTGEN FRANK A. PANTER, DEPUTY COMMANDANT FOR INSTALLATIONS AND LOGISTICS, AND ARIANE L. WHITTEMORE, SES, ASSISTANT DEPUTY COMMANDANT FOR PROGRAMS AND RESOURCES.//