R 301600Z SEP 22
MSGID/GENADMIN/CMC L LP WASHINGTON DC//
SUBJ/FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICE FISCAL YEAR 2023 SCHEDULE//
MSGID/GENADMIN/CMC L LPS WASHINGTON DC//
REF A/DOC/MCO 4400.160/26 NOV 13//
REF B/DOC/MCO 5200.24E/29 MAR 18//
REF C/DOC/MCO 4000.60/27 APR 21//
REF D/DOC/OMB CIRCULAR A-123 M-16-17/15 JUL 16//
AMPN/REF A PROVIDES POLICY FOR THE FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICE (FSMAO) PROGRAM. REF B PRESCRIBES POLICY FOR THE MANAGERS' INTERNAL CONTROL PROGRAM. REF C IS THE LOGISTICS AND SUPPLY CHAIN MANAGEMENT BUSINESS PROCESS MANAGEMENT PROGRAM. REF D IS THE OFFICE OF MANAGEMENT AND BUDGET CIRCULAR ON MANAGEMENT'S RESPONSIBILITY FOR INTERNAL CONTROL.//
POC/J. DELIRA/MGYSGT/FSMAO PROGRAM MANAGER/TEL: 571-256-7119/ EMAIL: JONAS.DELIRA@USMC.MIL//
POC/M. HUBBARD/MAJ/FSMAO WEST OIC/TEL: 760-763-9879/DSN: 361-9879/ EMAIL: MATTHEW.HUBBARD@USMC.MIL//
POC/C. GOWING/LTCOL/FSMAO EAST OIC/TEL: 910-450-1204/DSN: 750-1201/ EMAIL: CHAD.GOWING@USMC.MIL//
POC/A. D. IRION/MAJ/FSMAO WESTPAC OIC/DSN: 315-645-7262/ EMAIL: ALEXANDER.IRION@USMC.MIL//
POC/S.PEREZ/LEAD, INTERNAL CONTROLS AND AUDIT READINESS TEAM (ICART) /TEL: 703-604-6283/EMAIL: SAMUEL.PEREZ1@USMC.MIL//
POC/T.ADISSI/DEPUTY LPS/TEL: 571-256-7099/EMAIL: THOMAS.ADISSI@USMC.MIL//
POC/M. MURCHISON/COL/BRANCH HEAD LPS/TEL: 571-256-7098/ EMAIL: MICHAEL.J.MURCHISON@USMC.MIL//
GENTEXT/REMARKS/ 1. Situation.
1.a. The Field Supply and Maintenance Analysis Office (FSMAO) is a field agency of Headquarters Marine Corps (HQMC), Deputy Commandant, Installations and Logistics (DC I&L). FSMAO analyzes logistics functional areas in individual units and Enterprise end-to-end (E2E) business flows that include but are not limited to; Procure to Pay (P2P), Order to Cash (O2C), Acquire to Retire (A2R), and Plan to Stock (P2S) compliance, risk management, and internal controls.
1.b. In FY22, the FSMAO Program incorporated Internal Controls and Audit Readiness Team (ICART) test plans into the analysis as a proof of principle (PoP). In FY23, test plan grading will generate the requirement for a Corrective Action Plan (CAP). The purpose of these changes is to ensure accuracy of the money value of the inventory population and to facilitate HQMC full and accurate financial reporting.
2. Mission. Within the framework of the FY23 FSMAO schedule, regional FSMAO teams will analyze logistics functional areas within individual units and assess audit readiness across the USMC Enterprise in order to improve overall equipment accountability, supply, maintenance, and audit readiness in compliance with applicable orders and directives.
3.a. Commander's Intent.
3.a.1. Per the references, activities listed in paragraphs 3.b.2 through 3.b.5 will be analyzed during FY23. Commanders with multiple logistics activities; i.e., multiple subordinate Department of Defense Activity Address Codes (DoDAACs) are identified with the parent DoDAAC. The analysis of these activities includes all subordinate DoDAACs; i.e., company DoDAACs, Sub-RIP, and classes VIII and IX accounts.
3.a.2. In FY23, FSMAO will conduct assist visits with Marine Corps Systems Command (MARCORSYSCOM) and Marine Corps Logistics Command (MARCORLOGCOM) focusing on the validation of E2E business flows. Notification and scheduling of these analyses will be published via ETMS2.
3.b. Concept of Operations.
3.b.1. Scheduling coordinated with the appropriate G-4 staffs within each Fleet Marine Force (FMF), Marine Forces Reserve (MARFORRES), and the supporting establishment (SE).
3.b.2. Organizations to be analyzed by HQMC FSMAO-East (Read in four columns):
I&L NUMBER, UNIT, DODAAC, SCHEDULED ANALYSIS PERIOD
FE2023001 MWHS-2 2D MAW M01053 12-21 OCT-22
FE2023002 MC INFO OPS CENTER M30050 12-21 OCT-22
FE2023003 3RD BN 2ND MAR REGT M12160 24-OCT 04 NOV-22
FE2023004 CBRF M20364 24-OCT 04 NOV-22
FE2023005 H&S BN, MCB QUANTICO M30001 24-OCT 04 NOV-22
FE2023006 2D LAAD BN M00920 14-23 NOV-22
FE2023007 MATSS-1 M06115 28-NOV 09 DEC-22
FE2023008 TBS M30300 28-NOV 09 DEC-22
FE2023009 MARCOR DET TRNG COM M54090 28-NOV 09 DEC-22
FE2023010 FMTB-E M93089 04-13 JAN-23
FE2023011 1ST MAR RDR BN M20920 04-13 JAN-23
FE2023012 1ST MAR RDR SPT BN M20922 04-13 JAN-23
FE2023013 2ND FORCE STORAGE BN M38005 18-27 JAN-23
FE2023014 2ND FORCE STORAGE BN M99933 18-27 JAN-23
FE2023015 2ND FORCE STORAGE BN MMSA51 18-27 JAN-23
FE2023016 2D RADIO BN M21590 30-JAN 10-FEB-23
FE2023017 CLB 8 M27360 30-JAN 10-FEB-23
FE2023018 CLB 2 M27340 30-JAN 10-FEB-23
FE2023019 2D MAR RDR BN M20930 13-24 FEB-23
FE2023020 3D MAR RDR BN M20950 13-24 FEB-23
FE2023021 1ST BN 10TH MAR REGT M12310 27-FEB 10-MAR-23
FE2023022 2ND TRANSPORTATION BN M27410 27-FEB 10-MAR-23
FE2023023 MAR RDR SPT GROUP M20970 27-FEB 10-MAR-23
FE2023024 CLB 6 M27350 13-24 MAR-23
FE2023025 SECURITY BN MCB M93012 13-24 MAR-23
FE2023026 MC ENGINEER SCHOOL M93050 13-24 MAR-23
FE2023027 8TH ESB M21310 27-MAR 07-APR-23
FE2023028 1ST BN 24TH MAR REGT M14160 27-MAR 07-APR-23
FE2023029 HQCO 2ND MAR REGT M12101 27-MAR 07-APR-23
FE2023030 HQCO 6TH MAR REGT M12151 24-APR 05-MAY-23
FE2023032 5TH MAR EXP BRIGADE M94000 24-APR 05-MAY-23
FE2023033 4TH ANGLICO FHG M21628 8-19 MAY-23
FE2023034 2ND BN 10TH MAR REGT M12320 8-19 MAY-23
FE2023035 4TH CMBT ENGR BN M14400 8-19 MAY-23
FE2023036 2ND SUP BN RATIONS PLT M27110 31-MAY 09-JUN-23
FE2023037 2ND SUP BN SMU MML100 31-MAY 09-JUN-23
FE2023038 2ND SUP MED LOG CO M27120 31-MAY 09-JUN-23
FE2023039 CLB 26 M20198 12-23 JUN-23
FE2023040 2ND SUP BN ERDT MML151 12-23 JUN-23
FE2023041 2ND SUP BN IIP MML500 12-23 JUN-23
FE2023042 MACS-2 MACG 28 M00870 5-14 JUL-23
FE2023043 H&HS CHERRY POINT M30146 5-14 JUL-23
FE2023044 SMD MCI-E MMP200 5-14 JUL-23
FE2023045 MAG-14 M00014 17-28 JUL-23
FE2023046 2D BN 6TH MAR REGT M12230 17-28 JUL-23
FE2023047 2D MAR RDR SPT BN M20975 17-28 JUL-23
FE2023048 VMU 2, MAG-14 M01490 31-JUL 11-AUG-23
FE2023049 RES DEPOT MAINT FLOAT MMFAK9 31-JUL 11-AUG-23
FE2023050 RES GEN ACCOUNT (GA) MMM100 31-JUL 11-AUG-23
FE2023051 HQSVCBN HQMC M54004 14-25 AUG-23
FE2023052 MC SECURITY GROUP M54050 14-25 AUG-23
FE2023053 RESERVE SUPPORT UNIT M93056 14-25 AUG-23
FE2023054 II MIG M20361 11-15 SEP-23
FE2023055 MWSS-271 M00271 18-29 SEP-23
FE2023056 HQCO 25TH MAR REGT M14201 18-29 SEP-23
FE2023057 HQTRS MCINCR-MCB M30004 18-29 SEP-23
FE2023058 1ST BN 25TH MAR REGT M14210 6-15 SEP-23
3.b.3. Organizations to be analyzed by HQMC FSMAO-WEST (Read in four columns):
I&L NUMBER, UNIT, DODAAC, SCHEDULED ANALYSIS PERIOD
FW2023001 HQSPT BN MCB M33060 03-07 OCT-22
FW2023002 CLB-453 M29460 17-OCT 04-NOV-22
FW2023003 MCTSSA M92840 24-OCT 04-NOV-22
FW2023004 EWTG-PAC M67271 14-18 NOV-22
FW2023005 MAG-11 M00011 14-18 NOV-22
FW2023006 MEF SPT BN M20371 28-NOV 16-DEC-22
FW2023007 MASS-3 M00830 05-16-DEC-22
FW2023008 1ST BN 1ST MAR REGT M11170 05-16-DEC-22
FW2023009 MAG-41 M00048 09-13 JAN-23
FW2023010 MCLB BARSTOW M93804 09-13 JAN-23
FW2023011 HQ CO 1ST MAR REGT M11104 23-JAN 03-FEB-23
FW2023012 3D BN 1ST MAR REGT M11110 23-JAN 03-FEB-23
FW2023013 9TH COMM BN M21670 23-JAN 10-FEB-23
FW2023014 1ST RECON BN M11009 06-17 FEB-23
FW2023015 1ST RADIO BN M21570 06-17 FEB-23
FW2023016 2D BN 23RD MAR REGT M14120 27-FEB 17-MAR-23
FW2023017 1ST CEB M11400 27-FEB 17-MAR-23
FW2023018 4TH RECON BN M14700 06-17 MAR-23
FW2023019 WFT BN WEST M33710 20-31 MAR-23
FW2023020 HQ CO 5TH MAR REGT M11154 20-31 MAR-23
FW2023021 CLB-7 M28349 20-MAR 07-APR-23
FW2023022 MARCORDET FLW M67700 03-14 APR-23
FW2023023 MWSS-471 M00541 03-14 APR-23
FW2023024 3D BN 5TH MAR REGT M11180 17-28 APR-23
FW2023025 3D BN 23RD MAR REGT M14130 17-APR 05-MAY-23
FW2023026 FMTB-WEST M33950 24-28 APR 23
FW2023027 HQ REGT MLG M28301 01-12 MAY-23
FW2023028 2D BN 5TH MAR REGT M11230 01-12 MAY-23
FW2023029 MACG-38 M01144 15-26 MAY-23
FW2023030 MWHS-3 M01079 15-26 MAY-23
FW2023031 6TH ANGLICO M21629 15-26 MAY-23
FW2023032 CLB-5 M28280 05-16 JUN-23
FW2023033 HQ BTRY 11TH MAR REGT M11303 05-16 JUN-23
FW2023034 MWCS-38 M00307 05-16 JUN-23
FW2023035 8TH MCD M84001 26-30 JUN-23
FW2023036 12TH MCD M87001 26-30 JUN-23
FW2023037 MAWTS-1 M01243 26-30 JUN-23
FW2023038 ARTILLERY SCHOOL FT SILL M54066 10-21 JUL-23
FW2023039 5TH BN 11TH MAR REGT M11340 10-21 JUL-23
FW2023040 MWSS-373 M00373 10-28 JUL-23
FW2023041 1ST BN 7TH MAR REGT M11140 24-JUL 04-AUG-23
FW2023042 MATSG-22 M06080 24-JUL 04-AUG-23
FW2023043 1ST LAR BN M20450 07-25 AUG-23
FW2023044 4TH LE BN M21710 07-25 AUG-23
FW2023045 MWSS-473 M01139 14-25 AUG-23
FW2023046 MWSS-372 M00372 11-29 SEP-23
FW2023047 CLB-13 M28391 11-29 SEP-23
FW2023048 4TH MEDICAL BN M14020 18-29 SEP-23
3.b.4. Organizations to be analyzed by HQMC FSMAO-WestPac (Read in four columns):
I&L NUMBER, UNIT, DODAAC, SCHEDULED ANALYSIS PERIOD
FWP2023001 HQ REGT, 3D MLG (CLR-37) M29001 17-21 OCT-22
FWP2023002 MACG-18 M01143 14-18 NOV-22
FWP2023003 3D MAINT BN (ORG & INT) M29021 28-NOV 09-DEC-22
FWP2023004 MWSS-172 M00172 19-23 DEC-22
FWP2023005 MWCS-18 M00107 09-13 JAN-23
FWP2023006 UDP HAWAII M13120 23-27 JAN-23
FWP2023007 5TH ANGLICO M21631 06-10 FEB-23
FWP2023008 MAG-24 M00024 27-FEB 03-MAR-23
FWP2023009 MWSS-174 M00174 06-10 MAR-23
FWP2023010 MCB HAWAII M00312 13-17 MAR-23
FWP2023011 31ST MEU (CE) M20175 10-14 APR-23
FWP2023012 UDP EAST MMJ131 24-28 APR-23
FWP2023013 MAG-36 M00036 01-05 MAY-23
FWP2023014 HQ, 12TH MAR REGT M13301 08-12 MAY-23
FWP2023015 HQ, 3D MAR DIV M13001 12-16 JUN-23
FWP2023016 MCAS KANEOHE BAY M02211 10-14 JUL-23
FWP2023017 CLB-3 M69009 17-21 JUL-23
FWP2023018 CLC-33 (ORG & INT) M29018 24-JUL 04-AUG-23
FWP2023019 VMU-3 M01495 07-11 AUG-23
FWP2023020 1ST BN, 12TH MAR REGT M13310 14-18 AUG-23
FWP2023021 3D MEDICAL BN M28260 28-AUG 01-SEP-23
FWP2023022 BLT, 31ST MEU MMJ132 11-15 SEP-23
3.b.5. Distribution activities to be analyzed by HQMC FSMAO-West
(Read in four columns)
I&L NUMBER / UNIT / DODAAC / SCHEDULED ANALYSIS PERIOD
FW2023049 HQSPT BN MCB DMO 03-07 OCT-22
FW2023050 MCB HAWAII DMO 06-15 FEB-23
FW2023051 MCB QUANTICO DMO 10-14 APR-23
FW2023052 HENDERSON HALL DMO 17-21 APR-23
FW2023053 MCLB BARSTOW DMO 07-11 AUG-23
3.c. Coordinating instructions.
3.c.1. Notification and reporting requirements will be published 30 days before the scheduled analysis. The regional FSMAO Officer inCharge (OIC) will provide the unit with an analysis notification letter, the current FSMAO checklists, and ICART test plans. Following the analysis notification, the regional FSMAO office will coordinate directly with the unit to schedule additional requirements (in-briefs, analysis timeline, out-briefs, etc.).
3.c.2. In FY23, the FSMAO Program is implementing an updated scoring / assessment model to align the program with the federal audit and internal controls programs. This update includes the adoption of audit terms and definitions as outlined in the references. For FY23, the scoring / assessment model of the FSMAO Program is based on the identification of Control Deficiencies (CDs), Significant Deficiencies (SDs), and Material Weaknesses (MWs).
3.c.3. Key terms and definitions of the FY23 FSMAO Program scoring model.
3.c.3.a. Control Deficiency (CD). A CD exists when the design, implementation, or operation of a control does not allow management or personnel, in the normal course of performing their assigned functions, to achieve control objectives and address related risks.
3.c.3.b. Significant Deficiency (SD). A deficiency, or a combination of deficiencies, in internal control that is less severe than an MW yet important enough to merit attention by those charged with governance.
3.c.3.c. Material Weakness (MW). A specific instance of a failure in a system of control or lack of control that would significantly impair fulfillment of an agency's mission, violate statutory or regulatory requirements, or significantly weaken safeguards against waste, loss, unauthorized use or misappropriation of funds, property, or other assets.
3.c.3.d. Finding. A finding is a functional area (FA) identified as an SD or MW. All findings require an associated CAP.
3.c.4. Unit commanders/accountable officers are required to submit a CAP for findings cited in the FSMAO final report.
3.c.4.a. Grading criteria of FSMAO functional areas. Functional areas with a deficiency greater than 20% (FSMAO FA score below 80%) are assigned an SD. Functional areas with a deficiency greater than 40% (FSMAO FA score below 60%) are assigned an MW.
3.c.4.b. During an analysis, the following discrepancies may result in the automatic assignment of an MW regardless of percentile score,loss of accountability of government property, inaccurate readiness reporting, reduced operational availability of equipment, evidence of fraud, waste, or mismanagement of resources, significant safety concerns, or significant deviation from policy.
3.c.4.c. In FY23, ICART test plans will generate a requirement for a CAP. Each ICART test plan specifies the acceptable threshold for an SD and MW where a CAP is required. FSMAO analyses will include test plan results as part of unit out-briefs and final reports.
3.d. Reporting requirements.
3.d.1. Upon conclusion of each analysis, the regional FSMAO OIC will submit the results to ADC I&L (LP) for final review, approval, and publication.
3.d.2. DC I&L (LPS) will provide the analyzed activity the final report identifying those functional areas and E2E business flows where an MW or SD were assigned.
3.d.3. Per the references, activities analyzed are required to submit a commander's endorsed CAP for functional areas and E2E business flows where MWs or SDs are discovered. CAPs will be submitted to DC I&L (LP) no later than 60 calendar days after receiving the final report. CAP validations will be completed by the unit's Major Subordinate Command (MSC) and reported back to DC I&L (LP) until closure. If requested by the MARFORs, MEF, or major subordinate commands (MSC), regional FSMAOs will assist with CAP validations.
3.d.4. Activities that have not received any MWs or SDs have 14 working days to acknowledge receipt of the final report.
3.d.5. Commanders will remediate CDs that did not require a CAP identified in the FSMAO final report.
3.e. FSMAO analysis reports and completed CAPs must be endorsed by the first general officer in the unit's chain of command.
3.f. It is highly recommended that activities ensure key personnel; executive officers, G/S-4s, supply officers, supply chiefs, supply personnel, maintenance management officers, maintenance management chiefs, maintenance officers and chiefs, commodity OICs, all responsible officers, and commodity key billet holders are available throughout the conduct of the analysis.
4. Administration and Logistics.
4.a. Schedule changes. Requests for schedule changes shall be submitted, via ETMS2, to HQMC, DC I&L (USMC I&L LP FSMAO Program Manager) through the chain of command. Approvals of change requests are not guaranteed. Every effort should be made to manage all changes internally to the requesting MSC prior to contacting the regional FSMAO. The activity may coordinate with the regional FSMAO OIC for feasibility of support.
5. Command and Signal.
5.a. Major commands are responsible for notifying subordinate units of upcoming FSMAO analyses. Recommend including FSMAO analyses on the unit’s Training Exercise and Employment Plan (TEEP) to ensure command awareness and maximum participation.
5.b. The DC, I&L (LP) Division and regional FSMAO teams arestanding by to support units in any way. Direct all questions regarding the FSMAO analysis and ICART test plans to DC, I&L (LP), LPS, ICART, or the regional FSMAO OICs.
6. Release authorized by BGen Forrest C. Poole III, Assistant Deputy Commandant, Installations and Logistics (LP).//