R 241530Z AUG 23
MARADMIN 418/23
MSGID/GENADMIN/CMC L LPC WASHINGTON DC//
SUBJ/FISCAL YEAR 2024 (FY24) FIELD SUPPLY AND MAINTENANCE ANALYSIS SCHEDULE//
REF/A/DOC/MCO 4400.160/26 NOV 2013//
REF/B/DOC/OMB CIRCULAR A-123/15 JUL 2016//
REF/C/DOC/DON INTEGRATED RISK MANAGEMENT IMPLEMENTATION INSTRUCTIONS/13 SEP 2021//
REF/D/DOC/MCO 5200.24E/29 MAR 2018//
NARR/REF A IS THE MARINE CORPS ORDER ON THE FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICE (FSMAO) PROGRAM. REFS B AND C ARE THE MANAGEMENT’S RESPONSIBILITY FOR INTERNAL CONTROLS AND DEFINES MANAGEMENT’S RESPONSIBILITIES FOR INTERNAL CONTROLS IN THE FEDERAL AGENCIES AND DEPARTMENT OF THE NAVY. REF D IS THE MARINE CORPS MANAGER’S INTERNAL CONTROLS PROGRAM DIRECTIVE//
POC/J. WHITLOW/LTCOL/HQMC COMPLIANCE BRANCH/LPC/TEL: 571-256-7190/DSN:312-260-7190/EMAIL: JAMES.D.WHITLOW@USMC.MIL//
POC/J. DELIRA/MGYSGT/HQMC COMPLIANCE BRANCH/LPC/TEL: 571-256-7119/DSN: 312-260-7119/EMAIL: JONAS.DELIRA@USMC.MIL//
POC/C. GOWING/LTCOL/FSMAO EAST/LPC/TEL: 910-450-1201/DSN: 451-1201/EMAIL: CHAD.GOWING@USMC.MIL//
POC/M. HUBBARD/LTCOL/FSMAO WEST/LPC/TEL: 760-763-9879/DSN: 361-9879/EMAIL: MATTHEW.HUBBARD@USMC.MIL//
POC/J. ITURRIAGA/MAJ/FSMAO WP/LPC/TEL: 315-645-7262/DSN: 315-645-7262/EMAIL: JUAN.ITURRIAGA@USMC.MIL//
GENTEXT/REMARKS/1. SITUATION.
1. The field supply and maintenance analysis offices (FSMAO) provide the Commandant of the Marine Corps direct field representation by assessing the effectiveness of logistical end-to-end processes, internal controls, and policies and regulations that have an impact on materiel readiness, to include the Marine Corps, DON and DOD approved Logistics Automated Information Systems (LOG-AIS). In accordance with the references, the assessment will evaluate the design and effectiveness of internal controls within the Logistics Enterprise End-to-End Business Areas (E2E) of Procure to Pay (P2P), Order to Cash (O2C), Acquire to Retire (A2R), and Plan to Stock (P2S). Results of the assessment informs and enables this headquarters, commanders, commanding officer/accountable officers (CO/AO) to prioritize remediation strategies. In addition, FSMAO will provide assistance, guidance, and/or support to commanders and management personnel in the interpretation and the application of logistics policy and regulations.
2. Mission. FSMAO will analyze scheduled organizations in order to facilitate and prioritize HQMC, I&L directed compliance assessments necessary to improve overall materiel readiness.
3. Execution.
3.A. Intent.
3.A.1. Purpose. Support the Commandant of the Marine Corps' Managers Internal Control Program (MICP) for Logistical End-to-End processes.
3.A.2. Method. Conduct analysis per the publication of the fiscal year 2024 field supply and maintenance analysis schedule.
3.A.3. Endstate. Analyze logistics business mission areas across the Marine Corps in order to minimize risk to the enterprise associated with material readiness and successfully posture for unmodified audit opinion.
3.B. Concept of operations. The activities listed in paragraphs 3.B.2 through 3.B.5 are scheduled to be analyzed during FY24. This includes subordinate commands where logistic business mission areas and internal controls have been authorized by this headquarters or by applicable command authority (i.e., reparable sub-accounts, classes VII and IX accounts, etc.,). in FY24 FSMAO has the additional task to support focused teams to address HQMC notice of finding and recommendations (NFR) in support of I&L E2E logistics business mission areas.
3.B.1. The following scheduling was coordinated with the appropriate G-4 staffs within each Fleet Marine Force (FMF), Marine Forces Reserve (MARFORRES), and the Supporting Establishment (SE). Notification and scheduling of these analyses will be coordinate via separate correspondence. FSMAO will conduct assist visits with Marine Corps Systems Command (MARCORSYSCOM) focusing on the validation of E2E business flows. Notification and scheduling of these analyses will be published via ETMS2.
3.B.2. Organizations to be analyzed by HQMC FSMAO-East (read in four columns):
I&L Number, Unit, DODAAC, Scheduled Analysis Period
FE2024001 H&HS MCAS BEAUFORT M02030 30 OCT-03 NOV 2023
FE2024002 H&HS MCAS NEW RIVER M02020 30 OCT-03 NOV 2023
FE2024003 MARCORLOGCOM M38001 27 NOV-08 DEC 2023
FE2024004 MARCORLOGCOM M38002 27 NOV-08 DEC 2023
FE2024004 MARCORLOGCOM MMSA21 27 NOV-08 DEC 2023
FE2024005 MARCORSYSCOM M95450 27 NOV-08 DEC 2023
FE2024006 MCSF KINGS BAY M53520 11 DEC-22 DEC 2023
FE2024007 MARINE RAIDER REG M20940 11 DEC-22 DEC 2023
FE2024008 3D MARINE RAIDER SPT BN M20985 11 DEC-22 DEC 2023
FE2024009 HQ 6TH MCD M83001 08 JAN-12 JAN 2024
FE2024010 MCRC HQTRS M95492 22 JAN-26 JAN 2024
FE2024011 HQ 2D MAR REGT M12101 29 JAN-09 FEB 2024
FE2024012 MWCS-28 M00207 29 JAN-09 FEB 2024
FE2024013 WEAPONS TRNG BN M30903 12 FEB-23 FEB 2024
FE2024014 OCS M30380 12 FEB-23 FEB 2024
FE2024015 MARINE RAIDER TRG CTR M20910 12 FEB-23 FEB 2024
FE2024016 HQ BN 2D MARDIV M12001 26 FEB-08 MAR 2024
FE2024017 MASS-6 M00985 26 FEB-08 MAR 2024
FE2024018 3RD BN 14TH MAR REG M14330 26 FEB-08 MAR 2024
FE2024019 2D RECON BN M12009 11 MAR-22 MAR 2024
FE2024020 2D MAINT BN (RIP) MMFAF5 11 MAR-29 MAR 2024
FE2024020 2D MAINT BN (ORG/IMA) M27121 11 MAR-29 MAR 2024
FE2024021 2D INTEL BN M20362 25 MAR-05 APR 2024
FE2024022 2D CEB M12400 22 APR-03 MAY 2024
FE2024023 MWSS-273 M00273 22 APR-03 MAY 2024
FE2024024 CLB-451 M29540 22 APR-03 MAY 2024
FE2024025 MCSF REG M53515 06 MAY-17 MAY 2024
FE2024026 CLR-2 M27331 06 MAY-17 MAY 2024
FE2024027 8TH COMM BN M21640 06 MAY-17 MAY 2024
FE2024028 II MEF SUPPORT BN M20231 20 MAY-31 MAY 2024
FE2024029 1ST BN 2D MAR REG M12130 20 MAY-31 MAY 2024
FE2024030 2D AA BN M21810 03 JUN-14 JUN 2024
FE2024031 MWCS-48 M00407 03 JUN-14 JUN 2024
FE2024032 MTACS-48 M01146 03 JUN-14 JUN 2024
FE2024033 MARCOR DET DAM NECK M54079 24 JUN-28 JUN 2024
FE2024034 MCCSSS M93053 24 JUN-28 JUN 2024
FE2024035 MARDET FT GREGG-ADAMS M54078 08 JUL-19 JUL 2024
FE2024036 HQ MARSOC M20901 08 JUL-19 JUL 2024
FE2024037 CLB-22 M20197 08 JUL-19 JUL 2024
FE2024038 10TH MAR REG M12301 22 JUL-02 AUG 2024
FE2024039 1ST BN 6TH MAR REG M12120 22 JUL-02 AUG 2024
FE2024040 TRAINING COMMAND M30407 22 JUL-02 AUG 2024
FE2024041 MASS-1 M00820 05 AUG-16 AUG 2024
FE2024042 MWSS-272 M00272 05 AUG-16 AUG 2024
FE2024043 CLR-45 M29440 05 AUG-16 AUG 2024
FE2024044 4TH DENTAL BN M29120 05 AUG-16 AUG 2024
FE2024045 BLOUNT ISLAND CMD M38450 19 AUG-30 AUG 2024
FE2024046 MCPP-N MMV420 19 AUG-30 AUG 2024
FE2024046 MCPP-N MSAQ99 19 AUG-30 AUG 2024
FE2024047 HQTRS MARFORCOM M20001 04 SEP-17 SEP 2024
FE2024048 2D BN 2D MAR REG M12660 04 SEP-17 SEP 2024
FE2024049 CLR-27 M27101 04 SEP-17 SEP 2024
FE2024050 2ND BN 24TH MAR REG M14170 18 SEP-30 SEP 2024
FE2024051 2ND BN 25TH MAR REG M14220 18 SEP-30 SEP 2024
3.B.3. Organizations to be analyzed by HQMC FSMAO-West (read in four columns):
I&L Number, Unit, DODAAC, Scheduled Analysis Period
FW2024001 3D BN, 23D MARINES M14130 11 OCT-27 OCT 2023
FW2024002 SOI-WEST M33250 16 OCT-27 OCT 2023
FW2024003 1ST ANGLICO M21610 16 OCT-27 OCT 2023
FW2024004 H&HS MCAS YUMA M02212 13 NOV-17 NOV 2023
FW2024005 2D BN, 11TH MARINES M11320 27 NOV-08 DEC 2023
FW2024006 MASS-3 M00830 27 NOV-08 DEC 2023
FW2024007 MAG-16 M00016 11 DEC-15 DEC 2023
FW2024008 MAG-39 M00039 08 JAN-12 JAN 2024
FW2024009 HQ BN, 1ST MARINE DIV M11001 17 JAN-02 FEB 2024
FW2024010 HQ, 23D MARINE REGT M14101 22 JAN-02 FEB 2024
FW2024011 3D BN, 1ST MARINES M11160 05 FEB-16 FEB 2024
FW2024012 3D BN, 7TH MARINES M11210 05 FEB-16 FEB 2024
FW2024013 1ST FSB M38004 05 FEB-16 FEB 2024
FW2024014 1ST SUPPLY BN (ORG/INT) M28310 21 FEB-08 MAR 2024
FW2024015 MCRD SAN DIEGO M34000 26 FEB-08 MAR 2024
FW2024016 CLR-1 M28336 26 FEB-08 MAR 2024
FW2024017 SES BN M33120 11 MAR-22 MAR 2024
FW2024018 3D BN, 11TH MARINES M11330 11 MAR-22 MAR 2024
FW2024019 2D BN, 14TH MARINES M14320 25 MAR-05 APR 2024
FW2024020 MCSF BN BANGOR M53530 25 MAR-05 APR 2024
FW2024021 2D BN, 4TH MARINES M11130 25 MAR-05 APR 2024
FW2024022 7TH ESB M21300 17 APR-03 MAY 2024
FW2024023 11TH MEU M20117 22 APR-03 MAY 2024
FW2024024 3D LAR M20470 22 APR-03 MAY 2024
FW2024025 3D ANGLICO M21626 06 MAY-17 MAY 2024
FW2024026 CLB-11 M20195 06 MAY-17 MAY 2024
FW2024027 MACS-1 M00880 06 MAY-17 MAY 2024
FW2024028 1ST MAINTENANCE BN M28321 29 MAY-14 JUN 2024
FW2024029 CLB-1 M28333 03 JUN-14 JUN 2024
FW2024030 INTEL SUPPORT BN M96210 03 JUN-14 JUN 2024
FW2024031 1ST CAG M20186 24 JUN-28 JUN 2024
FW2024032 MWTC BRIDGEPORT M33611 08 JUL-19 JUL 2024
FW2024033 3D LAAD M00930 08 JUL-19 JUL 2024
FW2024034 HQ 7TH MARINE REGT M11204 08 JUL-19 JUL 2024
FW2024035 CLR-4 M29410 22 JUL-02 AUG 2024
FW2024036 1ST INTEL BN M20372 22 JUL-02 AUG 2024
FW2024037 1ST BN 11TH MARINES M11310 22 JUL-02 AUG 2024
FW2024038 13TH MEU M20173 05 AUG-16 AUG 2024
FW2024039 MWSS-371 M00371 05 AUG-16 AUG 2024
FW2024040 6TH ESB M22320 05 AUG-23 AUG 2024
FW2024041 MAG-13 M00013 19 AUG-23 AUG 2024
FW2024042 1ST DSB M28430 19 AUG-30 AUG 2024
FW2024043 1ST BN 23D MARINES M14110 09 SEP-20 SEP 2024
FW2024044 3D AA BN M21820 09 SEP-20 SEP 2024
FW2024045 EXERCISE SUPPORT DIV M35014 09 SEP-27 SEP 2024
3.B.4. Organizations to be analyzed by HQMC FSMAO-WestPac (read in four columns):
I&L Number, Unit, DODAAC, Scheduled Analysis Period
FWP2024001 BLT 31ST MEU MMJ132 11 OCT-20 OCT 2023
FWP2024002 UDP WEST M13170 30 OCT-08 NOV 2023
FWP2024003 CLR-3 M29040 13 NOV-22 NOV 2023
FWP2024004 3D SUPPLY BN (ORG/INT) M29010 04 DEC-15 DEC 2023
FWP2024005 9TH ESB M29100 08 JAN-19 JAN 2024
FWP2024006 3D RADIO BN M21540 17 JAN-26 JAN 2024
FWP2024007 HQ & SVC MARFORPAC M20021 29 JAN-02 FEB 2024
FWP2024008 3D LAAB M01040 05 FEB-09 FEB 2024
FWP2024009 3D LCT M13130 12 FEB-23 FEB 2024
FWP2024010 3D MLR M13101 21 FEB-01 MAR 2024
FWP2024011 3D LLB M69009 04 MAR-15 MAR 2024
FWP2024012 MWSS-171 M00171 25 MAR-05 APR 2024
FWP2024013 CLC-36 M29049 08 APR-12 APR 2024
FWP2024014 MAG-12 M00012 15 APR-19 APR 2024
FWP2024015 HQ 4TH MARINE REGT M13201 15 APR-26 APR 2024
FWP2024016 CLB-31 M29048 29 APR-10 MAY 2024
FWP2024017 3D BN 12TH MAR M13330 13 MAY-24 MAY 2024
FWP2024018 MCB MUJUK M15017 03 JUN-07 JUN 2024
FWP2024019 CLB-4 M29030 03 JUN-14 JUN 2024
FWP2024020 III MEF SUPPORT BN M20320 24 JUN-03 JUL 2024
FWP2024021 7TH COMM BN M21635 08 JUL-19 JUL 2024
FWP2024022 MASS-2 M00825 22 JUL-02 AUG 2024
FWP2024023 MWHS-1 M01027 05 AUG-16 AUG 2024
FWP2024024 MCAS FUTENMA M02204 26 AUG-30 AUG 2024
FWP2024025 MACS-4 M00979 04 SEP-13 SEP 2024
FWP2024026 3D LSB M29370 16 SEP-27 SEP 2024
3.B.5. Distribution activities to be analyzed By HQMC FSMAO-West (read in three columns):
I&L Number, Unit, Scheduled Analysis Period
DM2024001 DMO MCRD SAN DIEGO 23 OCT-27 OCT 2023
DM2024002 DMO MCAS YUMA 05 FEB-14 FEB 2024
DM2024003 DMO MCAGCC 29 PALMS 10 APR-19 APR 2024
DM2024004 DMO MCAS BEAUFORT 10 JUN-14 JUN 2024
DM2024005 DMO MCLB ALBANY 08 JUL-12 JUL 2024
DM2024006 DMO BLOUNT ISLAND COMMAND 29 JUL-02 AUG 2024
3.C. Coordinating instructions.
3.C.1. Key terms and definitions of E2E business processes that will be analyzed in FY24 by FSMAO.
3.C.1.A. Order-to-Cash: The business functions necessary to accept and process customer orders for services or inventory. This includes managing customers (obligations), accepting orders, prioritizing and fulfilling orders, distribution, managing receivables (receipts) and managing cash collections. Ensuring that obligations, expenses and liquidations are properly reported within the Defense Agency Initiative (DAI) and/or property management records.
3.C.1.B. Procure-to-Pay: The business function necessary to obtain goods and services, including requirements identification, sourcing, management of obligations, purchase payments, material receipt and acceptance. Ensuring that obligations, expenses and liquidations are properly reported within the Defense Agency Initiative (DAI) and/or property management records.
3.C.1.C. Acquire-to-Retire: The business function necessary to obtain, mange, and dispose of accountable and reportable property (capitalized and non-capitalized assets) through their entire life cycle at the item NIIN and serial number (UIT/UII or service serial number) level. It includes functions such as requirements identification, sourcing, approved procure-to-pay functions, material receipt and acceptance, sustainment/maintain, and disposition and retirement.
3.C.1.D. Plan-to-Stock: Plan-to-Stock encompasses the business functions necessary to plan, procure, produce, inventory and stock materials (OM&S) used both in operations and maintenance as well as for sale. AKA demand support stocks at a SMU, Ammunition Supply Point (ASP), CLB, RIP, sub-RIP, and parts blocks at an IMA or a Unit Maintenance Activity. This does not include bench-stock items.
3.C.1.E. Logistics Information and Technology (LOG-IT): access controls/user access management, segregation of duties and configuration management.
3.C.2. Analysis reporting of internal control gaps or deficiencies in accordance with ref B and C.
3.C.2.1. Material weakness (MW). A MW is a control gap (deficiency) that must meet the following conditions. A weakness in the interna l controls because the controls are not in place, are not being used or are inadequate, which is material if it:
3.C.2.1.A. Impairs or potentially impairs essential operations or mission.
3.C.2.1.B. Significantly dilutes or destabilizes safeguard against fraud, waste, abuse and mismanagement of resources.
3.C.2.1.C. Demonstrates substantial noncompliance or results in regulatory violations.
3.C.2.1.D. Threatens the image, reputation or credibility of the organization.
3.C.2.1.E. Compromises or weakens information security.
3.c.2.1.f. Is identified as such during the analysis and upheld at HQMC as no less than a substantial finding.
3.C.2.1.G. Warrants the attention of the next level general officer leadership or command, either to act or for awareness. Determining whether the next level of leadership or command must be aware of the weakness.
3.C.2.2. Significant deficiency (SD). Similar to an MW, SD materiality level designation are control violations that warrant senior leadership visibility to resolve for remediation. SD are often differentiated from MW in terms of their overall severity on the organization and level of action outside and above the organization’s leadership or command is needed. SD detrimental to objective completion, but internally manageable and remediable.
3.C.2.3. Control deficiency (CD). A control deficiency exists when the design 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. Control deficiencies are the least severe of the internal control weaknesses levels. Control deficiencies can often be remediated internally with minimal interruption to the entire organization or need for notification of the next level up in command by a specific group or sub-group.
3.C.3. Corrective action plans.
3.C.3.A. Commanders must perform root cause analysis to further define the trigger that cause the material weakness or the significant deficiency that, if corrected, would prevent recurrence of the issue (e.g., control gap). It can also be beneficial to determine whether compensating controls exist that mitigate the Control gap’s effects. A compensating control is regarded as an “alternative” control and serves to at least partially offset the Effects of a control gap (i.e., internal policy and internal reviews) Until a system change has been implemented.
3.C.3.B. The recommendations generated from the root-cause analysis will form the basis of the corrective action plan for the deficiency, from which milestones will be developed and timetabled. Each milestone represents an activity or activities marking significant improvements towards remediation of the deficiency through treatment of the root cause(s). Identifying and developing an understanding of the principal cause of the deficiencies is the commanders and management personal’s responsibility.
3.C.3.C. Reporting. Commanders are to coordinate with their appointed managers internal control program coordinator to ensure that corrective action plans and applicable milestones are captured within the Managers Internal Control Remediation and Reporting (MICRR) tool within 60 days in receipt of the formal report from this headquarters.
4. Administration and logistics.
4.A. Ensure organizations have all key personnel; CO/AO, 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 available throughout the conduct of the analysis.
4.B. Schedule changes. Requests for schedule changes shall be submitted, via ETMS2, to HQMC, DC I&L (USMC I&L LP LPC) 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 requesting changes to HQMC DC I&L. The activity may coordinate with the regional FSMAO for feasibility of support.
5. Command and signal. Major commands are responsible for notifying subordinate units of upcoming FSMAO analyses and ensuring FSMAO analyses are included on the unit’s training exercise and employment plan (TEEP) to ensure command awareness and maximum participation.
6. Questions regarding this naval message will be directed to the HQMC POCs or to our field agency listed above.
7. Release authorized by BGen Forrest C. Poole III, Assistant Deputy Commandant, Installations and Logistics (LP).//