R 211847Z AUG 15
MARADMIN 417/15
MSGID/GENADMIN/CMC L LP WASHINGTON DC//
SUBJ/CLARIFICATION OF DOCUMENT RETENTION REQUIREMENTS TO SUPPORT MARINE CORPS LOGISTICS AUDIT READINESS//
REF/A/DOC/DOD 7000.14-R/DATE VARIES BY VOLUME//
REF/B/DOC/DASN (FO) MEMO/15 MAR 12//
REF/C/DOC/SECNAV M-5210.1/JAN 12//
REF/D/DOC/MCO 4400.150/29 JAN 14//
REF/E/DOC/DASN (FO) MEMO/29 JAN 15//
REF/F/DOC/MARADMIN 331/15//
NARR/REF A IS THE DOD FINANCIAL MANAGEMENT REGULATION. REF B ESTABLISHES DOCUMENT RETENTION POLICY TO SUPPORT CURRENT AND FUTURE DEPARTMENT OF THE NAVY (DON) FINANCIAL STATEMENT AUDITS. REF C IS THE DON RECORDS MANAGEMENT MANUAL. REF D IS THE CONSUMER-LEVEL SUPPLY POLICY MANUAL. REF E IS THE DASN (FO) MEMO REVISING DOCUMENT RETENTION REQUIRMENTS TO SUPPORT DEPARTMENT OF THE NAVY FINANCIAL STATEMENT AUDITS. REF F ESTABLISHES POLICY AND PROCEDURES FOR EXECUTING OFFLINE AND INTERNET-BASED ORDERING REQUISITIONS.//
POC/S. PEREZ/CIV/DC IL,LPC, HEAD, INTERNAL CONTROLS AND AUDIT READINESS TEAM/LOC: WASHINGTON DC/TEL: 571-256-7113/DSN 260/EMAIL: SAMUEL.PEREZ1@USMC.MIL//
POC/D. GARZA/CIV/DC PR, HEAD, RISK ASSESSMENT, POLICY AND COMPLIANCE BRANCH/LOC: WASHINGTON DC/TEL:703-604-4653/
EMAIL:DAVID.R.GARZA@USMC.MIL//
GENTEXT/REMARKS/1. SITUATION. THIS IS A COORDINATED MESSAGE BETWEEN THE DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS (DC, I&L) AND THE DEPUTY COMMANDANT, PROGRAMS AND RESOURCES (DC, P&R).
1.A. REFERENCES A THROUGH F PROVIDE VARYING DOCUMENT RETENTION REQUIREMENTS FOR SUPPLY AND FINANCIAL MANAGEMENT RECORDS. REF A REQUIRES DOD ACTIVITIES RETAIN FINANCIAL RECORDS (I.E., ORIGINAL DISBURSING OFFICE RECORDS AND SUPPORTING DOCUMENTATION) FOR SIX YEARS THREE MONTHS. REFERENCES B AND C DIRECT DEPARTMENT OF THE NAVY (DON) COMMANDS AND ACTIVITIES RETAIN ALL DOCUMENTATION TO SUPPORT FINANCIAL STATEMENT AUDITS.REFERENCE D PROVIDES RECORD RETENTION GUIDANCE FOR MARINE CORPS CONSUMER-LEVEL ACTIVITIES. REFERENCE E REQUIRES THE RETENTION OF ALL FINANCIAL TRANSACTION RECORDS IN SUPPORT OF THE DEPARTMENT OF THE NAVY’S FINANCIAL STATEMENT AUDIT, SUCH AS RECORDS RELATED TO PROCURING GOODS AND SERVICES, PAYING BILLS, COLLECTING DEBTS, AND ACCOUNTING, FOR A PERIOD OF TEN YEARS.REF F REQUIRES FINANCIAL DOCUMENTATION BE RETAINED FOR TEN YEARS WHILE SUPPLY DOCUMENTATION RETAINED FOR SIX YEARS THREE MONTHS.
1.B. THE PURPOSE OF THIS MARADMIN IS TO IMPLEMENT THE NEW DOCUMENT RETENTION REQUIREMENT OF TEN YEARS AS PRESCRIBED IN REFERENCE E.
2. MISSION. EFFECTIVE IMMEDIATELY, ALL COMMANDS AND ACTIVITIES WILL RETAIN KEY SUPPORTING DOCUMENTS (KSD’S) AS DETAILED IN THIS MESSAGE TO SUPPORT MARINE CORPS LOGISTICS AUDIT READINESS EFFORTS.
3. EXECUTION.
3.A. INTENT. COMMANDERS AND STAFF AT ALL LEVELS WILL ACTIVELY AND PERSONALLY SUPPORT EFFORTS TO ACHIEVE AUDIT READINESS ASSURANCE. PREPARATION FOR CURRENT AND FUTURE AUDITS OF MARINE CORPS FINANCIAL STATEMENTS AND LOGISTICS PROCEDURES REQUIRES DISCIPLINED AND SUSTAINABLE BUSINESS PRACTICES IN COMPLIANCE WITH DOD POLICIES.
3.B. CONCEPT OF OPERATIONS.
3.B.1. CURRENTLY, MCO 4400.150 (REF D) STATES THE FOLLOWING:“IN ACCORDANCE WITH VOLUME 5, CHAPTER 21 OF REFERENCE A (DOD FMR),ORIGINAL DISBURSING OFFICE RECORDS AND ASSOCIATED PAPERS, AND SUPPORTING DOCUMENTATION MUST BE RETAINED FOR SIX YEARS AND THREE MONTHS, CONSISTENT WITH GUIDANCE IN THE NATIONAL ARCHIVES AND RECORDS ADMINISTRATION’S GENERAL RECORDS SCHEDULE 6. AS A RESULT, ALL SUPPLY RECORDS (I.E., PROOF OF DELIVERY, VOUCHER FILES, AND SUPPLY APPOINTMENT LETTERS) WILL BE MAINTAINED IN AN ACTIVE FILE FOR A PERIOD OF TWO YEARS AFTER WHICH THEY WILL BE ARCHIVED FOR AN ADDITIONAL PERIOD OF NO LESS THAN FIVE YEARS.”
3.B.2. ADDITIONALLY, PARAGRAPH 3.A.6. OF REF F DIRECTS THAT RECEIPT AND ACCEPTANCE DOCUMENTATION (E.G., DD FORM 1348-1, BILL OF LADING) FOR OFFLINE AND 0INTERNET-BASED REQUISITIONED ITEMS MUST BE MAINTAINED ON FILE FOR SIX YEARS THREE MONTHS.
3.B.3. CLARIFICATION. CURRENT GUIDANCE IN REFS D AND F IS HEREBY SUPERSEDED BY REF E WHICH ESTABLISHES A MORE STRINGENT DOCUMENT RETENTION REQUIREMENT FOR THE MARINE CORPSOF TEN YEARS (THREE YEARS ACTIVE AND SEVEN YEARS ARCHIVED).
3.B.4. APPLICABILITY. EFFECTIVE IMMEDIATELY, THE TEN YEAR DOCUMENT RETENTION REQUIREMENT IS APPLICABLE TO ALL MARINE CORPS COMMANDS AND ACTIVITIES (I.E., MARINE FORCES (MARFORS), SUPPORTING ESTABLISHMENT (MARINE CORPS LOGISTICS COMMAND, MARINE CORPS SYSTEMS COMMAND AND AFFILIATED PROGRAM EXECUTIVE OFFICER – LAND SYSTEMS, TRAINING AND EDUCATION COMMAND, MARINE CORPS WARFIGHTING LAB, ETC.), MARINE CORPS RECRUITING COMMAND, AND MARINE CORPS INSTALLATIONS.THE TEN YEAR DOCUMENT RETENTION REQUIREMENT IS ALSO APPLICABLE TO ALL SUPPLY AND FINANCIAL RECORDS THAT AFFECT MARINE CORPS LOGISTICS AUDIT READINESS. ALTHOUGH NOT A COMPREHENSIVE LIST, SOME OF THE DOCUMENTS COVERED UNDER THIS DOCUMENT RETENTION POLICY ARE:
3.B.4.A. RECORDS FOR PROCURING GOODS AND SERVICES (REQUISITION DOCUMENTS, CONTRACTS, GOVERNMENT COMMERCIAL PURCHASE CARD (GCPC) DOCUMENTS).
3.B.4.B. ALL PROPERTY ACCOUNTABILITY DOCUMENTS (DD FORM 1348-1A, DD FORM 250, DD FORM 1149, GOVERNMENT BILL OF LADING) FROM ACQUISITION THROUGH DISPOSAL.
3.B.4.C. PHYSICAL INVENTORY REPORTS.
3.B.4.D. INVENTORY ADJUSTMENT REPORTS (GCSS-MC MONEY VALUE GAIN/LOSS (MVGL) REPORTS, STOCK CONTROL SYSTEM “MPB GAIN/LOSS REPORTS,” INVENTORY CONTROL EFFECTIVENESS (ICE) REPORTS).
3.B.4.E. DOCUMENTS FOR PAYING BILLS (PAID/CERTIFIED VOUCHERS).
3.B.4.F. DOCUMENTS FOR COLLECTING DEBT (COMPLETED PROPERTY INVESTIGATIONS, DD FORM 1131).
3.B.4.G. ASSUMPTION OF COMMAND LETTERS (CO CERTIFICATE OF RELIEF).
3.B.4.H. DELEGATION OF AUTHORITY LETTERS AND FORMS (NAVMC 11869).
3.B.4.I. APPOINTMENT LETTERS (SUPPLY OFFICER, ACCOUNTABLE PROPERTY OFFICER, RESPONSIBLE OFFICER, PROPERTY CUSTODIAN, DD FORM 577).3.B.4.J. STANDARD OPERATING PROCEDURES RELATED TO LOGISTICS AUDIT READINESS.
3.B.4.K. FINANCIAL REPORTING DOCUMENTS (OPERATING MATERIALS AND SUPPLIES (OM&S) REPORTS AND SUPPORTING SOURCE DATA, MILSTRIP TRI-ANNUAL REVIEW REPORTS).
3.B.5. COORDINATING INSTRUCTIONS. ORGANIZATIONS MUST STORE DOCUMENTS AT A LEVEL (PHYSICAL LOCATION) THAT SUPPORTS BOTH THE TIMELYAND ACCURATE RETRIEVAL OF DOCUMENTS AND EASE OF USE AT THE LOWEST LEVEL (I.E., COMPANY, BATTALION, GROUP). DUE TO THEINCREASED REQUIREMENT TO STORE DOCUMENTS FOR 10 YEARS,MARINE CORPS ORGANIZATIONS MAY STORE DOCUMENTS IN HARD COPY OR ELECTRONIC FORMAT. ELECTRONIC RECORDS MUST BE MANAGED IAW SPECIFIC GUIDELINES PROVIDED IN REFERENCE C.
3.C. TASKS.
3.C.1. DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS (DC, IL).
3.C.1.A. SERVE AS THE MARINE CORPS CO-LEAD FOR FIAR EFFORTS AND PROVIDE UPDATED GUIDANCE FOR DOCUMENT RETENTION TO SUPPORT LOGISTICS AUDIT READINESS AS NECESSARY.
3.C.1.B. ENSURE FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICE (FSMAO) TEAMS AND THE INTERNAL CONTROLS AND AUDIT READINESS TEAM (ICART) VERIFY COMPLIANCE WITH THE REQUIREMENTS OF THIS MESSAGE DURING SCHEDULED ANALYSIS AND RETESTING VISITS AS A HEADQUARTERS, MARINE CORPS (HQMC) ITEM OF INTEREST.
3.C.1.C. ENSURE THE NEW DOCUMENT RETENTION REQUIREMENT IDENTIFIED IN THIS MARADMIN IS INCLUDED IN FUTURE POLICY.
3.C.2. DEPUTY COMMANDANT, PROGRAMS AND RESOURCES (DC, P&R). PROVIDE OVERSIGHT OF MARINE CORPS FINANCIAL IMPROVEMENT AND AUDIT READINESS (FIAR) EFFORTS.
3.C.2.A. ENSURE THE RISK ASSESSMENT, POLICY AND COMPLIANCE BRANCH (RFK) VERIFIES COMPLIANCE WITH THE REQUIREMENTS OF THIS MESSAGE As A HQMC ITEM OF INTEREST.
3.C.3. COMMANDERS MARINE FORCES (COMMARFORS) AND SUPPORTING ESTABLISHMENT.
3.C.3.A. ENSURE ACTIVITIES WITHIN YOUR PURVIEW ARE RETAINING DOCUMENTS AS PRESCRIBED IN THIS POLICY.
3.C.3.B. ENSURE DOCUMENT RETENTION REQUIREMENTS IDENTIFIED IN THIS MARADMIN ARE INCLUDED IN MSC-LEVEL MANAGER’S INTERNAL CONTROL PROGRAM CHECKLISTS (I.E. SUPPLY MAINTENANCE ANALYSIS TEAM (SMAT), LOGISTICS READINESS EVALUATION TEAM (LRET), ETC.).
4. ADMINISTRATION AND LOGISTICS.
4.A. AN OFFICIAL CHANGE TO REF D WILL NOT BE PUBLISHED AS A RESULT OF THIS MARADMIN; HOWEVER, UPDATED DOCUMENT RETENTION REQUIREMENTS WILL BE INCLUDED IN FUTURE POLICY DIRECTIVES (E.G., MARINE CORPS PUBLICATION 4400, “MANAGEMENT OF PROPERTY IN THE POSSESSION OF THE MARINE CORPS”).
4.B. THIS MESSAGE IS APPLICABLE TO THE MARINE CORPS TOTAL FORCE.
5. COMMAND AND SIGNAL. DIRECT ALL QUESTIONS CONCERNING THIS MESSAGE TO THE POINTS OF CONTACT LISTED ABOVE.
6. RELEASE AUTHORIZED BY B.H. WOOD, SES, DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS (L).//