R 051857Z APR 10
UNCLASSIFIED//
MARADMIN 201/10
MSGID/GENADMIN,USMTF,2007/CMC WASHINGTON DC PR//
SUBJ/MARINE CORPS FISCAL YEAR 2010 STATEMENT OF ASSURANCE//
REF/A/MSGID:DOC/OMB CIRCULAR A-123/-/20041221//
REF/B/MSGID:SECNAV/SECNAVINST 5200.35E/YMD:20061108/20061108//
REF/C/MSGID:SECNAV/SECNAV M-5200.35/-/20080602//
REF/D/MSGID:MCO 5200.24D/-/YMD:20080319//
AMPN/REF (A) IS THE OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULAR DEFINING MANAGEMENTS RESPONSIBILITY FOR INTERNAL CONTROL IN FEDERAL AGENCIES AND IMPLEMENTS THE FEDERAL MANAGERS FINANCIAL INTEGRITY ACT (FMFIA) OF 1982. REF (B) IS THE MANAGERS INTERNAL CONTROL POLICY FOR THE DON. REF (C) IS THE DON MANUAL THAT IMPLEMENTS REF (B). REF (D) IS THE MARINE CORPS MANAGERS INTERNAL CONTROL (MCMIC) PROGRAM POLICY THAT IMPLEMENTS REF A THROUGH REF C.//
POC/ROBERT A WILSON/CIV/UNIT:CMC WASHINGTON DC RFR/-/TEL:703-697-5017//
GENTEXT/REMARKS/1. THIS MARADMIN IS RELATED TO THE OVERALL MANAGERS INTERNAL CONTROL PROGRAM. THE ACCOUNTING BRANCH (RFA) WILL SEPARATELY COMMUNICATE TESTING REQUIREMENTS FOR THE INTERNAL CONTROL OVER FINANCIAL REPORTING (ICOFR) PROCESS WHICH IS ALSO PART OF THE MCMIC PROGRAM. IN ACCORDANCE WITH REFERENCE (D), ALL MARINE CORPS COMMANDS MUST PROVIDE AN ANNUAL MANAGERS INTERNAL CONTROL CERTIFICATION STATEMENT (STATEMENT OF ASSURANCE (SOA)) TO CMC (RFR) BY 11 JUNE 2010. THE CERTIFICATION STATEMENT INDICATES THE SENIOR LEADER'S ASSESSMENT OF INTERNAL CONTROLS IN EFFECT DURING THE PERIOD FROM 1 JULY 2009 THROUGH 30 JUNE 2010 AND WHETHER THEY PROVIDED REASONABLE ASSURANCE THAT (1) PROGRAMS ACHIEVED THEIR INTENDED RESULTS; (2) RESOURCE USE WAS CONSISTENT WITH THE MARINE CORPS MISSION; (3) PROGRAMS AND RESOURCES WERE PROTECTED FROM WASTE, FRAUD, AND MISMANAGEMENT; (4) LAWS AND REGULATIONS WERE FOLLOWED; AND (5) RELIABLE AND TIMELY INFORMATION WAS OBTAINED, MAINTAINED, REPORTED AND USED FOR DECISION-MAKING. THE COMMAND CERTIFICATION STATEMENT SHALL BE SIGNED BY THE COMMANDING OFFICER.
2. BACKGROUND: MANAGEMENT INTERNAL CONTROLS ARE THE MEANS THROUGH WHICH COMMANDS AND ACTIVITIES ENSURE THAT POLICIES, PROCEDURES, AND ORGANIZATIONAL STRUCTURE ARE WORKING EFFECTIVELY TO ACCOMPLISH THE MISSION. SECNAV REQUIRES THE CMC TO PREPARE AN ANNUAL MANAGEMENT INTERNAL CONTROL CERTIFICATION STATEMENT (STATEMENT OF ASSURANCE (SOA)) TO MEET THE REQUIREMENTS CONTAINED IN REFERENCES A THROUGH C. THE INTERNAL CONTROL STATEMENTS SUBMITTED BY SUBORDINATE COMMANDS AND HQMC STAFF AGENCIES ARE USED TO SUPPORT THE CMC SOA. THE MARINE CORPS MANAGERS INTERNAL CONTROL (MCMIC) SENIOR ASSESSMENT TEAM (SAT) WILL REVIEW YOUR CERTIFICATION STATEMENT AND MAKE FINAL DETERMINATIONS ON THE CMC SOA MATERIAL WEAKNESSES AND REPORTABLE CONDITIONS.
3. GUIDANCE FOR PREPARING THE CERTIFICATION STATEMENT AND REQUIRED ENCLOSURES IS PROVIDED IN REFERENCE C. EACH COMMAND CERTIFICATION STATEMENT MUST INCLUDE:
A. A COVER MEMORANDUM
B. TAB A: ACCOMPLISHMENTS
C. TAB B-1: A LIST OF ALL UNCORRECTED AND CORRECTED MATERIAL WEAKNESSES.
D. TAB B-2: UNCORRECTED MATERIAL WEAKNESS(ES) STATUS OF CORRECTIVE ACTIONS.
E. TAB B-3: MATERIAL WEAKNESSES CORRECTED DURING THIS PERIOD.
F. TAB C: LIST OF ASSESSABLE UNITS (AU) TO INCLUDE THE FOLLOWING INFORMATION FOR EACH AU: NAME, OFFICE CODE AND PHONE NUMBER OF THE ACTUAL AU MANAGER (NOT A RESOURCE EVALUATION AND ANALYSIS OFFICER)
G. TAB D: MANAGERS INTERNAL CONTROL (MIC) PLAN. ADHERENCE TO ENCLOSURE FORMATS IS MANDATORY AS ALL COMMAND INPUT MUST BE CONSOLIDATED TO SUPPORT THE CMC SOA. 
4. REFERENCE (B), PARAGRAPH 6.I.(8) REQUIRES THAT EACH MARINE CORPS COMMAND MAINTAIN THE FOLLOWING MCMIC DOCUMENTATION:
A. INVENTORY OF ASSESSABLE UNITS (AU)
B. MANAGERS INTERNAL CONTROL PLAN
C. RISK ASSESSMENT
D. INTERNAL CONTROL ASSESSMENT
E. CORRECTIVE ACTIONS FOR REPORTABLE CONDITIONS AND MATERIAL WEAKNESSES
5. IN ADDITION TO PROVIDING AN ELECTRONIC COPY OF THE CERTIFICATION STATEMENT TO CMC (RFR), THE FOLLOWING COMMANDS MUST USE THE DEPARTMENT OF THE NAVY'S AUTOMATED STATEMENT OF ASSURANCE TOOL TO SUBMIT THEIR COMMAND INTERNAL CONTROL CERTIFICATION STATEMENT: MARFORPAC, MARFORCOM, MCCDC, MARFORRES, LOGCOM, MARFOREUR, MARCENT, MARSOC, MARCORSYSCOM, MARFORSTRAT, TECOM, MCRC, MCRD-ERD AND MCRD-WRD.
6. PLEASE PROVIDE THE NAME AND TELEPHONE NUMBER OF THE COORDINATOR FOR YOUR INTERNAL CONTROL PROGRAM, AS REQUIRED BY REFERENCE (B), PARAGRAPH 6.I.(6), TO THE HQMC INTERNAL CONTROL OFFICER, ROBERT WILSON, RFR, 703-697-5017, ROBERT.A.WILSON1@USMC.MIL.
7. THIS REQUIREMENT WILL ALSO BE COMMUNICATED VIA A MARINE CORPS ACTION TRACKING SYSTEM (MCATS) TASKER. THE TASKER WILL PROVIDE AMPLIFYING GUIDANCE ON COMPLETING THE INTERNAL CONTROL ASSESSMENTS.
8. AS ICOFR IS PART OF THE MCMIC PROGRAM (REF D), P AND R, RFA WILL DEVELOP SEPARATE GUIDANCE FOR TESTING ICOFR PROGRAM EXECUTION FOR FISCAL YEAR 2010. ICOFR TESTING WILL BE TIMED SO IT WILL NOT INTERFERE WITH TESTING REQUIRED FOR THE STATEMENT OF BUDGETARY RESOURCES FINANCIAL STATEMENT AUDIT. FURTHER GUIDANCE IS FORTHCOMING.
9. RELEASE AUTHORIZED BY SES C. E. SPANGLER, ASST DEPUTY COMMANDANT, PROGRAMS AND RESOURCES DEPARTMENT (FISCAL).//