MCO 7300.21B governs Marine Corps appropriations, financial transactions, travel, reimbursables, payroll, and accounting corrections.
View MCO 7300.21B on armypubs.army.mil
It covers appropriation purpose, time, and amount; SABRS transactions and reporting; reimbursable orders; travel; civilian labor; and reconciliation. It requires proper documentation, available and correct fund types, reconciliations, and corrective action for errors and abnormal transactions.
Applies to: The Travel process applies to all personnel traveling under orders funded throughout the Marine Corps.
The necessary expense doctrine comprises three basic tests to ensure the correct appropriation is being used to fund requirements. (paragraph 1)
A FY appropriation may be obligated only to meet a legitimate, or bona fide, need arising in, or in some cases arising prior to but continuing to exist in, the FY for which the appropriation was made. (paragraph 2)
Fund holders will obligate the DFAS identified NULO transaction within 60 calendar days of posting, and no transactions will remain in a NULO status at the close of a FY. (paragraph 2)
All obligations recorded in SABRS, to include bulk obligations, must be supportable by documentary evidence of a legal liability against an available appropriation. (paragraph 2)
In accordance with Federal statutory retention laws and regulations, purchase card files must be maintained for a period of six (6) years and three (3) months. (paragraph 7)