MARINE CORPS FINANCIAL MANAGEMENT EVALUATION & ASSESSMENT GUIDANCE
Date Signed: 6/14/2018 | MARADMINS Number: 333/18
MARADMINS : 333/18
R 141819Z JUN 18
MARADMIN 333/18
MSGID/GENADMIN/CMC WAHSINGTON DC P&R//
SUBJ//MARINE CORPS FINANCIAL MANAGEMENT EVALUATION & ASSESSMENT GUIDANCE//
REF/A/FEDERAL MANAGERS FINANCIAL INTEGRITY ACT OF 1982//
REF/B/OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-123 MANAGEMENTS
RESPONSIBILITY FOR ENTERPRISE RISK MANAGEMENT AND INTERNAL CONTROL,
APPENDIX A, DATED 15 JULY 2016//
REF/C/DEPARTMENT OF DEFENSE (DoD) 7000.14-R, FINANCIAL MANAGEMENT
REGULATIONS, VOL 1, CHAP 1, DATED JUNE 2010//
REF/D/OFFICE OF THE UNDER SECRETARY OF DEFENSE (COMPTROLLER)
FINANCIAL IMPROVEMENT AND AUDIT READINESS (FIAR) GUIDANCE, DATED
APRIL 2017//
REF/E/MARINE CORPS ORDER 5200.24E, MARINE CORPS MANAGERS’ INTERNAL
CONTROL PROGRAM, DATED 29 MARCH 2018//
REF/F/MARINE CORPS ORDER 7300.21B, MARINE CORPS FINANCIAL MANAGEMENT
STANDARD OPERATING PROCEDURE MANUAL, DATED 18 MAY 2015//
POC/TONY BROCHU/CIV/HQMC-RFD/TEL: 703-604-4666//
GENTEXT/REMARKS/1.  Situation.  This MARADMIN issues policy and procedural guidance on the Financial Management Evaluation and Assessment (FMEA) program and authorizes Headquarters Marine Corps (HQMC) Programs and Resources (P&R) Resource Fiscal Division (RFD) Internal Review to implement and administer the program across the United States Marine Corps (USMC) on an official basis.
2.  Mission.  The FMEA program is designed to facilitate continuous process improvement over the USMC financial management environment through compliance-based reviews of current operations and to advance command readiness to support a full financial statement audit.
3.  Execution.  RFD Internal Review shall be responsible for evaluating major commands to determine whether they are compliant with applicable governing financial management regulations.  Major commands shall be responsible for evaluating its subordinate commands to assess compliance with applicable governing financial management regulations.
3.a.  Commander’s Intent.  Fully implement the FMEA program across the USMC in order for commands to develop their respective continuous process improvements over financial management and to advance readiness to support a full financial statement audit.
3.b.  Concept of Operations.  The program encompasses three primary types of evaluations and several other types of focused evaluations, all of which shall be documented in the web-based FMEA application: https://tsosp.usmc.mil/sites/FMEA/index.html#/. To gain access to the application, contact Ms. Shakita Nelson at shakita.nelson.ctr@usmc.mil or (703)604-4677.
3.b.1.  Official Evaluations, commonly referred to as Financial Management Evaluations (FME).  All commands shall undergo at least one FME every two fiscal years.  Any findings resulting from a FME shall be reported on an official basis through the appropriate chain of command and shall require further coordination with Managers Internal Control Program (MICP) personnel for corrective action plan development and tracking.
3.b.2.  Informal Assessments, commonly referred to as Financial Assist Visits (FAV).  Commands may request FAVs on an as-needed basis.  Any findings resulting from a FAV shall only be provided to the Commanding Officer or Officer-In-Charge of the evaluated command and shall form the basis of the evaluator’s recommendations for improvement.
3.b.3.  Self-Evaluations.  Commands should perform a self-evaluation for numerous reasons: to establish an understanding of current compliance levels across certain functional areas, to prepare for a scheduled FME, or to enhance audit readiness.
3.b.4.  MICP.  This focused evaluation allows for a greater level of visibility into how the MICP is operating at each command.  The scope of this evaluation contains questions pertaining to the MICP functional area, including a review of the following: appointment letters, coordinator training, certification statements, risk assessments, control testing, and corrective action plans.
3.c.  Tasks.
3.c.1.  RFD Internal Review.  RFD Internal Review’s responsibilities for administering the FMEA program include, but are not limited to:
3.c.1.a.  Evaluating major commands through FMEs and FAVs and documenting results within the FMEA application.  RFD Internal Review must perform a FME for each major command at least once every two fiscal years.
3.c.1.b.  Developing program criteria and requirements.
3.c.1.c.  Maintaining and updating the web-based FMEA application.
3.c.1.d.  Approving new questions added to the overall FMEA question repository.
3.c.1.e.  Managing FMEA communication and FM personnel feedback, including responding to applicable data requests.
3.c.1.f.  Utilizing the FMEA application to develop checklists for all evaluations performed.
3.c.1.g.  Providing training opportunities.
3.c.1.h.  Developing an annual evaluation schedule identifying its target commands for each quarter (regionally based) and highlighting any potential areas of focus based on major command input or historical evaluation results.
3.c.1.i.  Briefing the Commanding Officer, AC/S G8 or Officer-In-Charge on preliminary findings identified during its review.  Additionally, RFD Internal Review shall also provide a written report of findings and recommended corrective actions no later than 30 calendar days after the completion of the review.
3.c.2.  Major commands.  Major commands’ responsibilities for administering the FMEA program include, but are not limited to:
3.c.2.a.  Providing a response to RFD Internal Review report within 30 calendar days after receipt of a written report indicating the corrective actions taken or planned based on RFD Internal Review’s recommendations.
3.c.2.b.  Implementing and monitoring corrective actions taken to address deficiencies identified by RFD Internal Review.
3.c.2.c.  Evaluating immediate subordinate commands through FMEs and FAVs and documenting results within the FMEA application.
3.c.2.d.  Ensuring all subsequent subordinate commands and organizations are evaluated, down to applicable program offices or execution activities, and results documented within the FMEA application.  Major commands must ensure all subordinate commands and organizations undergo at least one FME every two fiscal years.
3.c.2.e.  Providing feedback on program criteria and requirements.
3.c.2.f.  Proposing new questions to be added to the overall FMEA question repository, as applicable, including command-specific questions.
3.c.2.g.  Utilizing the FMEA application to develop checklists for all evaluations performed.
3.c.2.h.  Providing training opportunities for subordinate commands.
3.c.2.i.  Developing annual evaluation schedules identifying target commands for each quarter and highlighting any potential areas of focus based on subordinate command input or historical evaluation results.
3.c.2.j.  Providing a written report of findings and recommended corrective actions no later than 30 calendar days after the completion of a review.  Subordinate commands shall provide responses to any report received within 30 calendar days after 549481 receipt; the response shall indicate corrective actions taken or planned based on the evaluator’s recommendations.
3.c.3.  Evaluators.  Evaluators shall provide a copy of their evaluation checklist prior to a site visit to assist the command with its preparation.  In turn, commands shall be prepared to provide evaluators with supporting documentation during the site visit for samples selected in advance based on relevant performance reports.  Examples of these reports include, but are not limited to:
3.c.3.a.  Unliquidated Obligations (ULO) Report
3.c.3.b.  Negative Unliquidated Obligations (NULO) Report
3.c.3.c.  Unmatched Disbursements (UMD) Report
3.c.3.d.  Spending Error Reports
3.c.3.e.  Other Abnormal Conditions Reports (as available)
3.c.3.f.  Previous Tri-Annual Review (TAR) submissions
3.c.3.g.  Latest MICP Certification Statement
3.c.3.h.  Audit Notifications of Findings and Recommendations (NFRs)
4.  Admin and Logistics.  No later than 1 October 2018, commands should utilize the FMEA application to conduct all FMEs and FAVs.
5.  Command and Signal.  Release authorized by Lieutenant General  Gary L. Thomas, Deputy Commandant for Programs and Resources.//