R 291827Z MAY 18
MARADMIN 295/18
MSGID/N/CMC L LP WASHINGTON DC//
SUBJ/AVAILABILITY OF NAVMC 4000.5C, SUPPLY OFFICERS INTERNAL CONTROLS HANDBOOK//
REF/A/DOC/OMB CIRCULAR A-123//
REF/B/DOD/MCO 5200.24D/19 MAR 2008//
REF/C/DOC/MCO 4400.201/3 NOV 2016//
REF/D/NAVMC 4000.5C/5 DEC 2017//
NARR/REF A PROVIDES GUIDANCE TO FEDERAL MANAGERS ON IMPROVING THE
ACCOUNTABILITY AND EFFECTIVENESS OF FEDERAL PROGRAMS AND OPERATIONS
BY ESTABLISHING, ASSESSING, CORRECTING, AND REPORTING ON INTERNAL
CONTROL. THE ATTACHMENT TO THIS CIRCULAR DEFINES MANAGEMENTS
RESPONSIBILITIES RELATED TO INTERNAL CONTROL AND THE PROCESS FOR
ASSESSING INTERNAL CONTROL EFFECTIVENESS ALONG WITH A SUMMARY OF THE
SIGNIFICANT CHANGES. THE CIRCULAR PROVIDES UPDATED INTERNAL CONTROL
STANDARDS AND NEW SPECIFIC REQUIREMENTS FOR CONDUCTING MANAGEMENT'S
ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL
REPORTING. THE CIRCULAR EMPHASIZES THE NEED FOR INTEGRATED AND
COORDINATED INTERNAL CONTROL ASSESSMENTS THAT SYNCHRONIZE ALL INTERNAL
CONTROL-RELATED ACTIVITIES. REF B ASSERTS THAT HEADS OF STAFF AGENCIES
AND MANAGERS AT ALL LEVELS OF THE MARINE CORPS HAVE A FUNDAMENTAL
RESPONSIBILITY TO DEVELOP AND MAINTAIN EFFECTIVE INTERNAL CONTROL OVER
THE FUNCTIONS, PROGRAMS, AND OPERATIONS UNDER THEIR AUTHORITY. IN ORDER
TO ACHIEVE DESIRED OBJECTIVES, MANAGERS ARE REQUIRED TO ENSURE THAT
PROGRAMS OPERATE OPTIMALLY AND RESOURCES ARE USED EFFICIENTLY AND
EFFECTIVELY. REF C PROVIDES UPDATED GUIDANCE AND POLICY THAT WILL
LEAD TO IMPROVED AND STANDARDIZED EXECUTION OF CONSUMER-LEVEL SUPPLY
OPERATIONS THROUGHOUT THE ENTERPRISE IN BOTH GARRISON AND DEPLOYED
ENVIRONMENTS. REF D IS THE MARINE CORPS SUPPLY OFFICERS INTERNAL
CONTROLS HANDBOOK.
POC/S. PEREZ/CIV/HEAD, COMPLIANCE AND INTERNAL CONTROLS SECTION/HQMC EGEM/TEL: 703-604-6283/LOC: ARLINGTON VA/EMAIL:SAMUEL.PEREZ1@USMC.MIL//
GENTEXT/REMARKS/1. Situation. IAW with the Refs, the Deputy Commandant for Installations and Logistics (DC IL) is directly responsible for establishing and maintaining property control standards and discipline in the Marine Corps. The intent and primary goal of the Supply Officers Internal Controls Handbook, Ref D, is to ensure that Supply Officers, their Marines, and government civilians have a resource to assist them in achieving a sustainable audit readiness program.
1.A. Per Refs, commanders, heads of staff agencies, and managers at all levels of the Marine Corps have a fundamental responsibility to develop and maintain effective internal control over their processes to ensure programs and resources are used efficiently and achieve desired objectives. Programs and resources must be used in compliance with laws, regulations and with minimal potential for waste, fraud, and mismanagement.
1.B. Effective internal controls provide reasonable assurance that significant weaknesses in the design of program processes can be prevented or detected in a timely manner.
2. Mission. To announce the publication of Ref D and applicable internal control review requirements.
3. Execution.
3.A. Concept of Operations. Ref D provides the tools necessary to maintain effective internal control over supply resource management processes.
3.B. Task. Supply Officers, Accountable Property Officers, and Personal Property Officers will use Ref D to ensure semi-annual internal controls reviews are established in accordance with the guidelines provided in the Refs. These reviews will provide commanders reasonable assurance that effective and efficient supply internal controls are in place for the command or activity.
3.C. Coordinating Instructions. A copy of Ref D can be downloaded from the Marine Corps publications electronic library at:http:(slash)(slash)www.marines.mil/portals/59/publications/navmc%204000.5c.pdf?ver=2018-01-05-115758-457.
4. Command and signal.
4.A. Ref D is applicable to the Marine Corps Total Force.
4.B. The Internal Controls and Audit Readiness team (ICART) and Field Supply and Maintenance Analysis Offices (FSMAO) will continue to conduct testing and analysis to improve end-to-end logistics functional processes and logistics financial business reporting categories, and continually assess and evaluate internal controls.
5. Command and Signal.
5.a. Questions concerning the contents of this message can be directed to the POC listed above.
5.b. Release authorized by BGen K. D. Reventlow, Assistant Deputy Commandant, Installations and Logistics (LP).//