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/[email protected]// POC/KANTNER/MAJ/SUPPLY OPERATIONS OFFICER/DC I&L, LPS-1/ TEL: 571-256-7111/EMAIL/[email protected]// 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.//