MARADMINS : 260/06
R 080730Z JUN 06
FM CMC WASHINGTON DC(UC)
TO AL MARADMIN(UC)
UNCLASSIFIED//
MARADMIN 260/06
MSIGD/GENADMIN/CMC WASHINGTON DC PR RFA//
SUBJ/FINANCIAL PROCEDURE TRAINING FOR REIMBURSABLE AND NON-DOD
CONTRACTS//
REF/A/MSGID:DOC/DOD IG D2005-D000FH-0288.000/YMD:20060313//
AMPN/REF A IS DOD IG DRAFT AUDIT REPORT ON MARINE CORPS GOVERNMENTAL
PURCHASES.
GENTEXT/REMARKS 1. BACKGROUND. THE REF PROVIDED THE RESULTS OF A DOD
IG AUDIT ON FY05 REIMBURSABLE AND NON-DOD CONTRACT AGREEMENTS ENTERED
INTO THROUGH MILITARY INTERDEPARTMENTAL PURCHASE REQUEST (MIPR).
SAMPLES FROM SEVERAL COMMANDS, TO INCLUDE BASES AND OPERATING FORCES,
WERE USED FOR REVIEW DURING THE AUDIT. THE AUDIT RESULTS WERE NOT
FAVORABLE AND IDENTIFIED SIGNIFICANT PROBLEMS CONCERNING REIMBURSABLE
ORDERS AND MIPRS FROM BOTH THE BUYER AND SELLER PERSPECTIVES FOR
SOUND AND PROPER FINANCIAL ACCOUNTABLILITY. THE MARINE CORPS IS THE
BUYER WHEN WE REQUEST GOODS OR SERVICES FROM ANOTHER DOD COMPONENT OR
GOVERNMENT AGENCY. THE MARINE CORPS IS THE SELLER WHEN WE ACCEPT TO
PROVIDE GOODS OR SERVICES TO ANOTHER DOD COMPONENT OR GOVERNMENT
AGENCY BASED ON AN ACCEPTED REIMBURSABLE ORDER OR MIPR. THESE
FINDINGS SIGNIFICANTLY IMPACT THE MARINE CORPS ABILITY TO PROPERLY
REPORT INTERGOVERNMENTAL TRANSACTIONS FOR FINANCIAL STATEMENT
REPORTING AND AUDIT PURPOSES. THE AUDIT RECOMMENDATIONS TO IMPROVE
THE ACCOUNTING AND REPORTING OF REIMBURSABLE AND NON-DOD CONTRACTS
INCLUDED THE REQUIREMENT FOR FORMALIZED FUND HOLDER TRAINING
ADDRESSING THE PROPER ADMINISTRATION, ACCOUNTING, REPORTING, AND
CLOSING OF REIMBURSABLE AND MIPR ORDERS.
2. MISSION. TO ADDRESS THE TRAINING DEFICIENCY CITED IN THE
REFERENCE, DC PR (RFA) WILL CREATE A FORMAL TRAINING COURSE AND
PROVIDE THE TRAINING TO MARINE CORPS COMMANDS.
3. EXECUTION. DC PR (RFA) WILL CREATE AN ESTIMATED 8 HR TRAINING
PACKAGE TO ADDRESS REIMBURSABLE AND MIPR REQUIREMENTS, FROM BOTH THE
BUYER AND SELLER PERSPECTIVES, FOR ACCOUNTING AND REPORTING.
INSTRUCTORS FROM RFA WILL VISIT REGIONAL COMMANDS (EAST COAST, WEST
COAST, AND FAR EAST) DURING THE 10 THRU 19 JULY 2006 TIMEFRAME TO
PROVIDE THE TRAINING COURSE. COMMAND MANAGERIAL ACCOUNTING OFFICERS
(MAO), REIMBURSABLE ANALYSTS, AND RESOURCE EVALUATION AND ANALYSIS
(REA) PERSONNEL, AT A MINIMUM, SHOULD BE REQUIRED TO ATTEND THE
TRAINING.`
4. ADMINISTRATION AND LOGISTICS. SPECIFIC DATE(S) FOR THE TRAINING
WILL BE COORDINATED WITH COMMANDS AND PUBLISHED BY SEPARATE GUIDANCE.
COMMANDS ARE REQUESTED TO PROVIDE SPACE TO ACCOMMODATE THE TRAINING
AND REPRODUCTION OF STUDENT COURSE MATERIALS (WILL BE ELECTRONICALLY
TRANSMITTED BY END OF JUNE 2006). FURTHER, PROJECTION DEVICES FOR
DISPLAYING POWERPOINT PRESENTATIONS IS REQUIRED.
5. COMMAND AND CONTROL. POC FOR THIS MESSAGE AND ANY ADDITIONAL
QUESTIONS IS LTCOL JOHN CHADWICK, DSN 224-4988, COMM (703) 614-4988
OR EMAIL JOHN.CHADWICK1@USMC.MIL.//