R 021900Z AUG 24
MARADMIN 353/24
MSGID/GENADMIN/CMC L LPC WASHINGTON DC//
SUBJ/FISCAL YEAR 2025 (FY25) LOGISTICS RISK AND INTERNAL CONTROLS
ASSESSMENT SCHEDULE//
REF/A/DOC/MCO 4400.160/26 NOV 2013//
REF/B/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. REF B IS THE MARINE
CORPS MANAGERS INTERNAL CONTROLS PROGRAM DIRECTIVE//
POC/B. BOWMAN/LTCOL/HQMC LOGISTICS COMPLIANCE BRANCH/LPC/TEL:
571-256-7190/DSN:312-260-7190/EMAIL: BRANDON.M.BOWMAN@USMC.MIL//
POC/I. SEMANAT/MGYSGT/HQMC LOGISTICS COMPLIANCE BRANCH/LPC/TEL:
571-256-7119/DSN: 312-260-7119/EMAIL: ISRAEL.SEMANAT@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/M. CLIFTON/LTCOL/FSMAO WP/LPC/TEL: 315-645-7262/DSN: 315-645-7262
EMAIL: MELANIE.CLIFTON@USMC.MIL//
GENTEXT/REMARKS/ 1. This message announces the Fiscal Year 2025
(FY25) Logistics Risk and Internal Controls (LRIC) Assessment
Schedule. The Concept of Operations CAP submission process, all
applicable Field Supply and Maintenance Analysis Office (FSMAO)
Checklists and Internal Controls and Audit Readiness Team (ICART) Test
Plans are posted to the FSMAO SharePoint
Site https://usmc.sharepoint-mil.us/sites/DCIL_FSMAO.
2. Assessment Schedule: The organizations listed in paragraphs 2.A.
through 2.E. are scheduled for assessment in FY25. FSMAO (2.A through
2.D) and HQMC ICART (2.E) assessments will be conducted on DODAACs
under the purview of respective Commanding Officers and/or Accountable
Officials, including reparable sub-accounts, classes VII, VIII, and IX
accounts, provisional DODAACs, etc. DODAACs listed below are the
primary DODAACs of units to be analyzed. A complete listing of DODAACs
that will be analyzed will be confirmed during the thirty-day
notification period.
2.A. Organizations to be assessed by HQMC FSMAO-East (read in four
columns):
I&L NUMBER UNIT DODAAC ASSESSMENT DATES
FE2025001 MAG-29 M00029 07 OCT-11 OCT 2024
FE2025002 2D MEDICAL BN M12020 21 OCT-01 NOV 2024
FE2025003 2D NETWORK BN M30690 21 OCT-01 NOV 2024
FE2025004 1ST MAR RDR BN M20920 21 OCT-01 NOV 2024
FE2025005 MCI-E WTBN M93054 04 NOV-08 NOV 2024
FE2025006 H&HS SQDN MCAS CP M02207 04 NOV-08 NOV 2024
FE2025007 MWHS-2 M01053 04 NOV-08 NOV 2024
FE2025008 HQSPT BN MCI-EAST M93051 18 NOV-22 NOV 2024
FE2025009 HQ 6TH MAR M12151 18 NOV-22 NOV 2024
FE2025010 MAG-26 M00026 18 NOV-22 NOV 2024
FE2025011 TBS M30300 02 DEC-13 DEC 2024
FE2025012 8TH ESB M21310 02 DEC-13 DEC 2024
FE2025013 1ST BN 10TH MAR M12310 02 DEC-13 DEC 2024
FE2025014 3D BN 2D MAR M12160 06 JAN-17 JAN 2025
FE2025015 CLB-2 M27340 06 JAN-17 JAN 2025
FE2025016 2D MAR RDR BN M20930 06 JAN-17 JAN 2025
FE2025017 MCAF M00262 27 JAN-31 JAN 2025
FE2025018 EWTG M67355 27 JAN-31 JAN 2025
FE2025019 MARINE INNOVATION UNIT M09931 27 JAN-31 JAN 2025
FE2025020 3D MAR RDR BN M20950 03 FEB-14 FEB 2025
FE2025021 2D LAR M20460 03 FEB-14 FEB 2025
FE2025022 4TH AAV M21830 03 FEB-14 FEB 2025
FE2025023 2D FSB MULTIPLE 24 FEB-07 MAR 2025
FE2025024 DSB M27437 17 MAR-28 MAR 2025
FE2025025 2D ANGLICO M21625 17 MAR-28 MAR 2025
FE2025026 2D LAAD M00920 17 MAR-28 MAR 2025
FE2025027 CLC-23 M27140 07 APR-11 APR 2025
FE2025028 CLC-21 M27139 07 APR-11 APR 2025
FE2025029 MCRD PARRIS ISLAND M32001 07 APR-11 APR 2025
FE2025030 6TH COMM M21680 21 APR-02 MAY 2025
FE2025031 SOI EAST M93055 21 APR-02 MAY 2025
FE2025032 2D BN 10TH MAR M12320 21 APR-02 MAY 2025
FE2025033 2D SUPPLY BN MULTIPLE 12 MAY-23 MAY 2025
FE2025034 TECOM (JROTC) M30550 12 MAY-16 MAY 2025
FE2025035 MARINE CORPS UNIVERSITY M30400 19 MAY-23 MAY 2025
FE2025036 CLB-8 M27462 02 JUN-13 JUN 2025
FE2025037 MACS-2 M00870 02 JUN-13 JUN 2025
FE2025038 1ST MAR RDR SPT BN M20922 02 JUN-13 JUN 2025
FE2025039 MAG-14 M00014 23 JUN-27 JUN 2025
FE2025040 MC WARFIGHTING LAB M20409 23 JUN-27 JUN 2025
FE2025041 2D MAR RDR SPT BN M20922 07 JUL-18 JUL 2025
FE2025042 2D RADIO BN M21590 07 JUL-18 JUL 2025
FE2025043 CLB-6 M27350 07 JUL-18 JUL 2025
FE2025044 3D BN 25TH MAR M14230 28 JUL-08 AUG 2025
FE2025045 CLB-25 M29430 28 JUL-08 AUG 2025
FE2025046 CLB-24 M20199 28 JUL-08 AUG 2025
FE2025047 26TH MEU M20181 18 AUG-29 AUG 2025
FE2025048 HQ MARFOREUR M20060 18 AUG-29 AUG 2025
FE2025049 24TH MEU M20180 18 AUG-29 AUG 2025
FE2025050 9TH MCD M85001 08 SEP-12 SEP 2025
FE2025051 CBIRF M20364 08 SEP-19 SEP 2025
FE2025052 2D BN 8TH MAR M12230 08 SEP-19 SEP 2025
FE2025053 MAG 49 M00051 15 SEP-26 SEP 2025
FE2025054 MWSS 472 M00526 15 SEP-26 SEP 2025
2.B. Organizations to be assessed by HQMC FSMAO-West (read in four
columns):
I&L NUMBER UNIT DODAAC ASSESSMENT DATES
FW2025001 DPC RSU-WEST M73322 07 Oct-11 Oct 2024
FW2025002 H&HS MCAS CPEN M02208 07 Oct-11 Oct 2024
FW2025003 I MSB M20371 21 Oct-01 Nov 2024
FW2025004 1ST RECON M11009 21 Oct-01 Nov 2024
FW2025005 2D BN 1ST MAR M11170 13 Nov-26 Nov 2024
FW2025006 CMSC MCI-WEST M33000 13 Nov-26 Nov 2024
FW2025007 H&HS MCAS MIRAMAR MULTIPLE 18 Nov-22 Nov 2024
FW2025008 3D BN 5TH MAR M11180 02 Dec-13 Dec 2024
FW2025009 HQ 1ST MAR M11104 06 Jan-17 Jan 2025
FW2025010 CLB-15 MULTIPLE 06 Jan-17 Jan 2025
FW2025011 1ST BN 7TH MAR M11140 06 Jan-17 Jan 2025
FW2025012 MRF-DARWIN MULTIPLE 27 Jan-14 Feb 2025
FW2025013 CLB-5 M28280 02 Feb-14 Feb 2025
FW2025014 1ST BN 5TH MAR M11120 01 Mar-14 Mar 2025
FW2025015 MWSS-372 M00372 01 Mar-14 Mar 2025
FW2025016 9TH COMM BN M21670 01 Mar-14 Mar 2025
FW2025017 1ST CEB M11400 17 Mar-28 Mar 2025
FW2025018 CLB-13 MULTIPLE 24 Mar-04 Apr 2025
FW2025019 1ST RADIO BN M21570 24 Mar-04 Apr 2025
FW2025020 CLB-23 M29420 07 Apr-18 Apr 2025
FW2025021 1ST BN 1ST MAR M13160 07 Apr-18 Apr 2025
FW2025022 CLR-17 M28301 07 Apr-18 Apr 2025
FW2025023 HQ BN MCAGCC M35001 28 Apr-09 May 2025
FW2025024 CLB-7 MULTIPLE 28 Apr-09 May 2025
FW2025025 CLB-453 MULTIPLE 28 Apr-16 May 2025
FW2025026 15TH MEU M20310 12 May-23 May 2025
FW2025027 HQ BTRY 11TH MAR M11303 12 May-23 May 2025
FW2025028 MWCS-38 M00307 02 Jun-13 Jun 2025
FW2025029 HQ 5TH MAR M11154 02 Jun-13 Jun 2025
FW2025030 MACG-38 M00638 02 Jun-13 Jun 2025
FW2025031 1ST LAR M20450 07 Jul-18 Jul 2025
FW2025032 2D BN 5TH MAR M11130 14 Jul-25 Jul 2025
FW2025033 MWHS-3 M01079 14 Jul-25 Jul 2025
FW2025034 4TH LE BN M21710 28 Jul-15 Aug 2025
FW2025035 3D BN 7TH MAR M11110 04 Aug-15 Aug 2025
FW2025036 HQ 14TH MAR M14301 04 Aug-15 Aug 2025
FW2025037 5TH BN 14TH MAR M14640 18 Aug-29 Aug 2025
FW2025038 HQ BN MFR M26381 18 Aug-29 Aug 2025
FW2025039 MWSS-373 M00373 18 Aug-29 Aug 2025
FW2025040 4TH LAR M14030 08 Sep-26 Sep 2025
FW2025041 MCCES MULTIPLE 08 Sep-26 Sep 2025
FW2025042 AAS M33800 15 Sep-26 Sep 2025
2.C. Organizations to be assessed by HQMC FSMAO-WestPac (read in four
columns):
I&L NUMBER UNIT DODAAC ASSESSMENT DATES
FWP2025001 UDP EAST MMJ131 16 Oct-25 Oct 2024
FWP2025002 31ST MEU M20175 28 Oct-08 Nov 2024
FWP2025003 3D LAAB M01040 02 Dec-13 Dec 2024
FWP2025004 3D LCT M13130 02 Dec-13 Dec 2024
FWP2025005 3D MLR M13101 02 Dec-13 Dec 2024
FWP2025006 3D LLB M69009 02 Dec-13 Dec 2024
FWP2025007 MWSS-174 M00174 06 Jan-17 Jan 2025
FWP2025008 3D MAINT BN M29021 27 Jan-14 Feb 2025
FWP2025009 CLB-12 M29330 24 Feb-07 Mar 2025
FWP2025010 5TH ANGLICO M21631 10 Mar-21 Mar 2025
FWP2025011 HQ 12TH MAR/12TH MLR M13301 24 Mar-04 Apr 2025
FWP2025012 MAG-36 M00036 07 Apr-11 Apr 2025
FWP2025013 H&S BN MCB BUTLER M20201 14 Apr-25 Apr 2025
FWP2025014 MAG-24 M00024 28 Apr-02 May 2025
FWP2025015 CLC-33 M29018 05 May-23 May 2025
FWP2025016 MWCS-18 M00107 19 May-30 May 2025
FWP2025017 HQ BN 3D MAR DIV M13001 02 Jun-13 Jun 2025
FWP2025018 MWSS-172 M00172 23 Jun-02 Jul 2025
FWP2025019 CLR-37 M29001 07 Jul-18 Jul 2025
FWP2025020 CATC FUJI M30229 14 Jul-18 Jul 2025
FWP2025021 MCAS IWAKUNI M02209 21 Jul-25 Jul 2025
FWP2025022 3D MEDICAL BN M28260 28 Jul-01 Aug 2025
FWP2025023 3D RECON BN M13011 04 Aug-15 Aug 2025
FWP2025024 1ST LAAD M00910 18 Aug-29 Aug 2025
FWP2025025 3D INTEL BN M20381 08 Sep-19 Sep 2025
2.D. DMO Activities to be assessed by HQMC FSMAO-West (read in three
columns):
I&L NUMBER UNIT ASSESSMENT DATES
DM2025001 DMO HQ MARSOC 03 Feb-12 Feb 2025
DM2025002 DMO MCAS IWAKUNI 03 Mar-07 Mar 2025
DM2025003 DMO MCB CAMP BUTLER 10 Mar-14 Mar 2025
DM2025004 DMO MCB LEJEUNE 21 Apr-02 May 2025
DM2025005 DMO MCAS CHERRY POINT 05 May-16 May 2025
DM2025006 DMO MCAS MIRAMAR 23 Jun-27 Jun 2025
DM2025007 DMO HQ Bn MARFORRES 11 Aug-22 Aug 2025
2.E. Organizations to be assessed by HQMC ICART (read in four columns)
I&L NUMBER UNIT DODAAC ASSESSMENT DATES
LR2025001 MCSC (OM&S AMMUNITION) MULTIPLE 7 Oct-20 Dec 2024
LR2025002 MCSC/AFFILIATED PEOS MULTIPLE 7 Oct-20 Dec 2024
LR2025003 MCICOM (GARRISON PROPERTY) MULTIPLE 6 Jan-28 Mar 2025
LR2025004 MCICOM (GARRISON PROPERTY DM&R) MULTIPLE 6 Jan-28 Mar 2025
LR2025005 MCICOM (NON-TACTICAL VECHILES) MULTIPLE 6 Jan-28 Mar 2025
LR2025006 MCICOM (REAL PROPERTY) MULTIPLE 31 Mar-6 Jun 2025
LR2025007 LPD (TRANSPORTATION OF PEOPLE) MULTIPLE 31 Mar-6 Jun 2025
LR2025008 LPD (TRANSPORTATION OF THINGS) MULTIPLE 31 Mar-6 Jun 2025
LR2025009 LPS (REIMBURSABLE WORK ORDER) MULTIPLE 9 Jun-22 Aug 2025
3. Coordinating instructions.
3.A. Assessment notification and reporting requirements. Thirty days
prior to a scheduled assessment, the regional FSMAO Director or ICART
lead will provide organizations with a notification message via
Enterprise Task Management Software Solution (ETMS2) and coordinate
additional requirements (in-brief, assessment timelines, out-briefs,
etc.).
3.B. To ensure the assessment schedule is followed, each organization
must ensure that 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, responsible officers, and
commodity key billet holders) are available throughout the assessment.
3.C. Within ten working days of the conclusion of an assessment, the
FSMAO Director or HQMC ICART lead will provide assessment results to
Logistics Compliance Branch (LPC), Logistics Division (LP),
Installations and Logistics (I&L), HQMC for review and approval.
3.D. Upon final review, Assistant Deputy Commandant, Installations and
Logistics (LP) will provide the assessed command or unit (paragraph
2.A through 2.E) a final assessment. The final assessment will be
delivered, via ETMS2, through the assessed units chain of command.
If a Corrective Action Plan (CAP) is required, the assessed unit will
create a CAP in Managers Internal Control Remediation and Reporting
(MICRR) Program.
3.E. Findings: Based on the results of an assessment, HQMC will issue
findings based on specified internal control gaps or deficiencies.
Findings are issued based on the evidence collected by FSMAO analysts
and HQMC ICART for specified areas that require deliberate
remediation. Findings are categorized as follows:
3.E.1. Material weakness (MW). A specific instance of a failure in a
system of controls or lack of controls that would significantly
impair fulfillment of the agencys mission, violate statutory or
regulatory requirements, or significantly weaken safeguards against
waste, loss, unauthorized use or misappropriation of funds, property,
or other assets.
3.E.1.A. A MW in Internal Control Over Reporting is a combination of
deficiencies that the Agency Head determines significant enough to
impact internal or external decision-making and reports outside of
the Agency as a material weakness.
3.E.1.B. A MW in Internal Control Over External Financial Reporting
is a deficiency, or a combination of deficiencies, in internal
controls such that a material misstatement of the entitys financial
statements will not be prevented, detected, and corrected on a timely
basis.
3.E.1.C. A MW in Internal Control Over Compliance is a condition where
management lacks a process that reasonably ensures preventing a
violation of law or regulation that has a direct and material effect
on reporting or achieving Agency Objectives. (Note: Agency objectives
include Compliance with Marine Corps Directives, Sustainment of the
Marine Corps Audit Position, Improvement of Equipment Accountability
and Material Readiness, and to decrease safety incidents).
3.E.2. Significant deficiency (SD). A significant deficiency is a
deficiency, or a combination of deficiencies, in internal controls
that is less severe than a material weakness yet important enough to
merit attention by those charged with governance.
3.E.2.A. SD are assigned to FSMAO Functional Areas where deliberate
Command action is required to ensure remediation of assigned
deficiencies.
3.E.3. Control deficiency (CD). A control deficiency exists when a
control's design, implementation, or operation does not allow
management or personnel to achieve control objectives and address
related risks in the normal course of performing their assigned
functions.
3.E.3.A. CD are the least severe of the internal control weakness
levels and often are remediated internally with minimal interruption
to the organization or need for notification beyond the assessable
unit.
3.F. Corrective Action Plans.
3.F.1. CAPs must be created using the MICRR application. For
assistance in developing a FSMAO CAP, coordinate with the Major
Subordinate Command (MSC) Risk Management Internal Controls
Coordinator. For additional information regarding CAP submission in
the MICRR, refer to the FSMAO Guide on MICRR CAP and Milestones
creation found on the FSMAO SharePoint site referenced above. For
assistance in developing a CAP assigned to a Cross-Functional Team
(CFT) for a business mission area finding, coordinate with HQMC
ICART.
3.F.2. For FSMAO assessments, commands will only submit one CAP in
the MICRR tool for each assessment. Each finding must be reported as
a milestone within the units CAP (i.e., if the unit is issued three
findings during their FSMAO assessment, the unit will create one CAP
in the MICRR tool with three milestones).
3.F.3. CAPs must be reported through the Commands higher headquarters
for first General Officer (GO)/Senior Executive Service (SES) review
and endorsement and must be worked through completion. CAP
endorsements must be uploaded to the CAP in the MICRR application.
Upon approval, CAP stakeholders/milestone owners are required to
certify milestone remediation. Remediation testing will be completed
as determined by the analyzed units MSC. When MSC testing confirms
remediation actions are complete, the CAP can be processed for
closure by CAP owner.
3.F.4. HQMC ICART CAPs associated to testing events defined in
paragraph 2.E will be issued to the CFT lead at HQMC. Each finding
must be reported as a milestone within the respective CFTs CAP. Once
the finding has been issued, CAPs will be managed in MICRR in
coordination with LPC.
3.F.5. Formulated CAPs by each CFT must be reported through the CFT
lead for review and endorsement and must be worked through
completion. CAP endorsements must be uploaded to the CAP in the
MICRR. Upon approval, CAP stakeholders/milestone owners are
required to certify milestone remediation. Remediation testing
will be completed as determined by HQMC ICART in coordination
with the CFT lead. When testing confirms remediation actions are
complete, the CAP can be processed for closure.
4. Administration and logistics.
4.A. Schedule changes. Requests to change the published assessment
schedule will not be favorably endorsed by DC I&L (LP). Exceptions
may be considered for unplanned unit deployments in support of global
operations; however, efforts to assess remain-behind-elements will be
considered.
4.B. MSCs are responsible for notifying subordinate units of upcoming
FSMAO assessments and ensuring FSMAO assessments are included on the
units training exercise and employment plan (TEEP) to ensure command
awareness and maximum participation.
4.C. For FSMAO assessments (2.A to 2.D), an MSC may request assist
visits for units that need additional support. A Feasibility of
Support (FOS) to LPC via the chain of command shall include the
specific functional area details for an assist visit. The assist
visit will be primarily focused on training. LPC will determine the
feasibility of support based on operational tempo. Requesting units
will provide adequate funding for temporary additional duty (TAD)
(travel, per diem, and incidental expenses) to perform an assist visit.
Assist visits will not be conducted within six months of a scheduled
assessment of the same unit. Assist visits do not require submission
of final assessment to HQMC; however, any applicable documentation
will be provided to the unit visited and the MSCs Material Readiness
Branch (MRB).
5. Questions regarding this naval message will be directed to the
HQMC POCs or to the field offices listed above.
6. Release authorized by BGen Forrest C. Poole III, Assistant Deputy
Commandant, Installations and Logistics (LP).//