MARADMINS : 147/06
R 271748Z MAR 06
FM CMC WASHINGTON DC(UC)
TO AL MARADMIN(UC)
UNCLASSIFIED//
MARADMIN 147/06
MSGID/GENADMIN/CMC WASHINGTON DC RFR//
SUBJ/OMB CIRCULAR A 123 APPENDIX A INTERNAL CONTROL REQUIREMENTS//
REF/A/MSGID:TITLE 31/CONGRESS/-//
REF/B/MSGID:CIRCULAR A 123/OMB/-//
REF/C/MSGID:SECNAVINST 5200.35D/SECNAV/-//
REF/D/MSGID:MCO 5200.24C/RFR/-//
NARR/REF A. SECTION 3512 OF TITLE 31, UNITED STATES CODE (PUBLIC LAW
OF 97-255/FEDERAL MANAGER'S FINANCIAL INTEGRITY ACT OF 1982, AS
AMENDED) REF B. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-123,
REVISED, "MANAGEMENT'S RESPONSIBILITY FOR INTERNAL CONTROL,"
21 DEC 2004 (NOTAL) REF C. SECNAVINST 5200.35D DEPARTMENT OF THE
NAVY (DON) MANAGERS' INTERNAL (MIC) PROGRAM. REF D. MCO 5200.24C
"MARINE CORPS INTERNAL MANAGEMENT CONTROL PROGRAM"//
POC/JOE CONDRY/GS-14/CMC WASHINGTON DC RFR/-/TEL:DSN-224-4500
/EMAIL:RAPHAEL.CONDRY@USMC.MIL//
GENTEXT/REMARKS/1. BACKGROUND. REFERENCE (A) REQUIRES THAT ALL
FEDERAL GOVERNMENT AGENCIES AND DEPARTMENTS ESTABLISH AN INTERNAL
CONTROL PROGRAM AND REPORT ANNUALLY TO CONGRESS THE RESULTS OF
INTERNAL CONTROL EVALUATIONS. REFERENCE (B) ESTABLIHSED SPECIFIC
INTERNAL CONTROL REQUIREMENTS OVER FINANCIAL REPORTING AND
DOCUMENTATION. REFERECE (C) ESTABLISHED THE MANAGER'S INTERNAL
CONTROL PROGRAM IN THE DEPARTMENT OF THE NAVY, AND REFERENCE (D)
IMPLEMENTED REFERENCE (A) WITHIN THE MARINE CORPS.
2. REQUIREMENTS AND DOCUMENTATION. THE FOLLOWING INTERNAL CONTROL
AND DOCUMENTATION REQUIREMENTS FOR FINANCIAL REPORTING ARE
ESTABLISHED BY REFERENCE (B).
A. HEADQUARTERS MARINE CORPS (HQMC) PROGRAMS AND RESOURCES
DEPARTMENT P&R (CODE RFR) WILL REQUEST LOCAL COMMANDS TO DOCUMENT
AND SUBMIT TO P&R (CODE RFR) RESULTS OF INTERNAL CONTROL TESTS
THAT ENSURE THAT EFFECTIVE INTERNAL CONTROLS HAVE BEEN ESTABLISHED
AND WORKING OVER SPECIFIC AREAS OF FINANCIAL REPORTING SYSTEMS. THE
REQUIRED FORMAT FOR REPORTING THIS TESTING WILL BE PROVIDED. WHEN
INTERNAL CONTROL TESTING IDENTIFIES WEAKNESSES IN INTERNAL CONTROLS
OVER AN AREA, THEN THE COMMAND WILL BE REQUIRED TO SUBMIT A
CORRECTIVE ACTION PLAN THAT INCLUDES ACTION TAKEN, DATE THE ACTION
IS ESTIMATED TO BE COMPLETED, OR DATE COMPLETED AND THE NAME OF THE
PERSON RESPONSIBLE FOR ENSURING ACTION IS ACCOMPLISHED.
B. INTERNAL CONTROL TESTING RESULTS WILL BE BRIEFED TO THE INTERNAL
CONTROL PROGRAM SENIOR ASSESSMENT TEAM (SAT), THE PURPOSE OF THE SAT
IS TO DETERMINE THAT THE RESULTS OF THE TEST ARE ACCEPTABLE AND TO
DECIDE WHICH INTERNAL CONTROL WEAKNESSES WILL BE REPORTED BY THE
MARINE CORPS IN THE INTERNAL CONTROL STATEMENT OF ASSURANCE.
THE SAT CONSIST OF FLAG OFFICERS FROM THE FOLLOWING HQMC STAFF
AGENCIES: PROGRAM AND RESOURCES DEPARTMENT; INSTALLATION AND
LOGISTIC DEPARTMENT; MANPOWER AND RESERVE AFFAIRS DEPARTMENT;
COMMAND, CONTROL, COMMUNICATIONS, AND COMPUTERS; MARINE CORPS
SYSTEMS COMMAND; MARINE CORPS BUSINESS ENTERPRISE OFFICE, AND MARINE
CORPS LOGISTICS COMMAND.//