R 021555Z DEC 19
MSGID/GENADMIN/CMC MRA DAG SECT WASHINGTON DC//
SUBJ/MANPOWER AUDIT ADVISORY 1-19: AUDIT COMPENSATING CONTROLS TO DEPENDENCY APPLICATION AND THE NAVMC 10922//
REF/A/MSGID: DOC/CMC/WHITE LETTER/8NOV2019//
REF/D/MSGID: DOC/SECNAV/SECNAVINST 5200.35G//
REF/F/MDGID: DOC/CMC/MCO 1751.3/5MAY2015//
NARR/REF A IS CMC WHITE LETTER 02-19, FULL SUPPORT TO MARINE CORPS FINANCIAL STATEMENT AUDIT. REF B IS MAY 2018 DOD FINANCIAL STATEMENT AUDIT GUIDE. REF C IS MAY 2018 DOD INTERNAL CONTROL OVER FINANCIAL REPORTING (ICOFR) GUIDE. REF D IS THE DON MANAGERS INTERNAL CONTROL PROGRAM (MICP). REF E IS NOTICE OF FINDING AND RECOMMENDATION (NFR) 2019-FIN-002, DEPENDENCY APPLICATIONS FOR MILITARY PAY ENTITLEMENTS. REF F IS MCO 1751.3, THE MARINE CORPS DEPENDENCY DETERMINATION AND SUPPORT PROGRAM FOR BASIC ALLOWANCE FOR HOUSING AND TRAVEL AND TRANSPORTATION ALLOWANCE//
POC/MR. J. D. KENKEL/M&RA FINANCIAL STATEMENT AUDIT LIAISON/TEL: 703-784-9564/EMAIL: JAMES.KENKEL@USMC.MIL//
POC/MR. M. R. BRANDON/M&RA MILPAY AUDIT LIAISON/TEL: 703-784-9507/EMAIL: MICHAEL.R.BRANDON@USMC.MIL//
POC/MR. K. J. RAFFERTY/M&RA CIVPAY AUDIT LIAISON/TEL: 703-784-4791/EMAIL: KEVIN.RAFFERTY@USMC.MIL//
POC/CWO5 R. L. SUMMERS/MCAAT OIC/TEL: 703-784-0099/EMAIL: ROGER.SUMMERS@USMC.MIL//
GENTEXT/REMARKS/1. This is Manpower Audit Advisory (MAA) 1-19 and is the inaugural MAA published in support of the Marine Corps Financial Statement Audit for Manpower and Reserve Affairs Lines of Business: Military Pay (MILPAY) and Civilian Pay (CIVPAY). MAAs will focus on identifying audit readiness requirements in support of reference (a), and to ensure compliance with references (b) through (d).
2. The purpose of this MAA is to announce changes in response to reference (e), specifically removing an officer’s self-attesting for BAH entitlement, and expanding audit compliance requirements of transaction-supporting source documentation and retention in support of audit. The following compensating controls are effective immediately and will be incorporated into the next update to reference (f).
2.A. Officers are no longer permitted to sign as the attesting officer on their own dependency application.
2.B. All members applying for Dependency Application status will complete an application NAVMC 10922 and sign as the claimant, and only administrative personnel with the authority to sign “By direction” will sign as the attesting officer. The certifying officer will be the individual certifying the transaction(s) into Marine Corps Total Force System (MCTFS). Substantiating/source documentation (i.e., Marriage Certificate, Dependent’s Birth Certificate, Divorce Decree, etc.) will be uploaded to the Official Military Personnel File (OMPF) along with the completed NAVMC 10922 to be retained in the member’s OMPF Field Folder.
3. The Marine Corps Administrative Analysis Team (MCAAT) will verify the effectiveness of the above compensating controls during their visits using the standards contained in references (b) through (d). Organizations are reminded that the MX Branch and MCAAT are available for assistance in meeting audit readiness standards.
4. This MARADMIN is applicable to the Marine Corps Total Force.
5. Release authorized by LtGen M. A. Rocco, Deputy Commandant, Manpower and Reserve Affairs.//