The successful management of limited resources is a true measure of a Commander's ability to effectively prioritize and employ forces to defeat the enemy. Sound financial management facilitates the Marine Corps mission — to make Marines and Win Battles. This guidebook is intended to be a ready reference desk guide that the USMC Commander can use to identify fiscal requirements, allocate financial resources, execute a budget, prepare for audits and inspections, and comply with Federal law, as well as Navy and Marine Corps policies. The information contained in this document was checked for accuracy at the time of editing. However, the information may be outdated due to the dynamic nature of financial management, and the frequently changing policy environment. Therefore, this guidebook should be used as an informational guide, and before any action is taken, it is recommended that the reader check with the command Comptroller for the most up-to-date policies.