MARADMINS : 435/14
R 292311Z AUG 14
UNCLASSIFIED/
MARADMIN 435/14
MSGID/MARADMIN 435/14//
SUBJ/AVAILABILITY OF NAVMC 4000.5, SUPPLY OFFICERS' INTERNAL CONTROLS HANDBOOK//
REF/A/DOC/OMB CIRCULAR A-123//
REF/B/DOC/MCO 5200.24D/19 MAR 2008//
REF/C/DOC/MCO 4400.150/29 JAN 2014//
REF/D/DODI 5000.64/19 MAY 2011//
REF/E/DODM 4140.01/2 FEB 2014//
REF/F/NAVMC 4000.5/9 JUL 2014//
NARR/REF A PROVIDES GUIDANCE TO FEDERAL MANAGERS ON IMPROVING THE ACCOUNTABILITY AND EFFECTIVENESS OF FEDERAL PROGRAMS AND OPERATIONS BY ESTABLISHING, ASSESSING, CORRECTING, AND REPORTING ON INTERNAL CONTROL. THE ATTACHMENT TO THIS CIRCULAR DEFINES MANAGEMENT'S RESPONSIBILITIES RELATED TO INTERNAL CONTROL AND THE PROCESS FOR ASSESSING INTERNAL CONTROL EFFECTIVENESS ALONG WITH A SUMMARY OF THE SIGNIFICANT CHANGES. THE CIRCULAR PROVIDES UPDATED INTERNAL CONTROL STANDARDS AND NEW SPECIFIC REQUIREMENTS FOR CONDUCTING MANAGEMENT'S ASSESSMENT OF THE EFFECTIVENESS OF INTERNAL CONTROL OVER FINANCIAL REPORTING. THE CIRCULAR EMPHASIZES THE NEED FOR INTEGRATED AND COORDINATED INTERNAL CONTROL ASSESSMENTS THAT SYNCHRONIZE ALL INTERNAL CONTROL-RELATED ACTIVITIES. REF B ASSERTS THAT HEADS OF STAFF AGENCIES AND MANAGERS AT ALL LEVELS OF THE MARINE CORPS HAVE A FUNDAMENTAL RESPONSIBILITY TO DEVELOP AND MAINTAIN EFFECTIVE INTERNAL CONTROL OVER THE FUNCTIONS, PROGRAMS, AND OPERATIONS UNDER THEIR AUTHORITY. IN ORDER TO ACHIEVE DESIRED OBJECTIVES, MANAGERS ARE REQUIRED TO ENSURE THAT PROGRAMS OPERATE OPTIMALLY AND RESOURCES ARE USED EFFICIENTLY AND EFFECTIVELY. REF C PROVIDES UPDATED GUIDANCE AND POLICY THAT WILL LEAD TO IMPROVED AND STANDARDIZED EXECUTION OF CONSUMER-LEVEL SUPPLY OPERATIONS THROUGHOUT THE ENTERPRISE IN BOTH GARRISON AND DEPLOYED ENVIRONMENTS. REF D IS THE DOD INSTRUCTION FOR THE ACCOUNTABILITY AND MANAGEMENT OF DOD EQUIPMENT AND OTHER ACCOUNTABLE PROPERTY. REF E IS THE DOD SUPPLY CHAIN MATERIEL MANAGEMENT PROCEDURES. REF F IS THE MARINE CORPS SUPPLY OFFICERS' INTERNAL CONTROLS HANDBOOK.
POC/S. PEREZ/CIV/HQMC LPC/TEL: COML 571-256-7113/DSN 260/EMAIL:SAMUEL.PEREZ1@USMC.MIL//
GENTEXT/REMARKS/1. SITUATION. IAW WITH THE REFS, THE DEPUTY COMMANDANT FOR INSTALLATIONS AND LOGISTICS (DC, I&L) IS DIRECTLY RESPONSIBLE FOR ESTABLISHING AND MAINTAINING PROPERTY CONTROL STANDARDS AND DISCIPLINE IN THE MARINE CORPS. THE INTENT AND PRIMARY GOAL OF THE SUPPLY OFFICER'S INTERNAL CONTROLS HANDBOOK, REF F, IS TO ENSURE THAT SUPPLY OFFICERS, THEIR MARINES, AND GOVERNMENT CIVILIANS HAVE A RESOURCE TO ASSIST THEM IN ACHIEVING A SUSTAINABLE AUDIT READINESS PROGRAM.
1.A. PER REFS, COMMANDERS, HEADS OF STAFF AGENCIES, AND MANAGERS AT ALL LEVELS OF THE MARINE CORPS HAVE A FUNDAMENTAL RESPONSIBILITY TO DEVELOP AND MAINTAIN EFFECTIVE INTERNAL CONTROL OVER THEIR PROCESSES TO ENSURE PROGRAMS AND RESOURCES ARE USED EFFICIENTLY AND ACHIEVE DESIRED OBJECTIVES. PROGRAMS AND RESOURCES MUST BE USED IN COMPLIANCE WITH LAWS, REGULATIONS AND WITH MINIMAL POTENTIAL FOR WASTE, FRAUD, AND MISMANAGEMENT.
1.B. EFFECTIVE INTERNAL CONTROLS PROVIDE REASONABLE ASSURANCE THAT SIGNIFICANT WEAKNESSES IN THE DESIGN OF PROGRAM PROCESSES CAN BE PREVENTED OR DETECTED IN A TIMELY MANNER.
2. MISSION. TO ANNOUNCE THE PUBLICATION OF REF F AND APPLICABLE INTERNAL CONTROL REVIEW REQUIREMENTS.
3. EXECUTION.
3.A. CONCEPT OF OPERATIONS. REF F PROVIDES THE TOOLS NECESSARY TO MAINTAIN EFFECTIVE INTERNAL CONTROL OVER SUPPLY RESOURCE MANAGEMENT PROCESSES.
3.B. TASK. SUPPLY OFFICERS, ACCOUNTABLE PROPERTY OFFICERS, AND PERSONAL PROPERTY OFFICERS WILL USE REF F TO ENSURE SEMI-ANNUAL INTERNAL CONTROLS REVIEWS ARE ESTABLISHED IN ACCORDANCE WITH THE GUIDELINES PROVIDED IN THE REFS. THESE REVIEWS WILL PROVIDE COMMANDERS REASONABLE ASSURANCE THAT EFFECTIVE AND EFFICIENT SUPPLY INTERNAL CONTROLS ARE IN PLACE FOR THE COMMAND OR ACTIVITY.
3.C. COORDINATING INSTRUCTIONS. A COPY OF REF F CAN BE DOWNLOADED FROM THE MARINE CORPS PUBLICATIONS ELECTRONIC LIBRARY AT: HTTP://WWW.MARINES.MIL/NEWS/PUBLICATIONS/ELECTRONICLIBRARY/ELECTRONICLIBRARYDISPLAY/TABID/13082/ARTICLE/169099/NAVMC-40005.ASPX.
4. COMMAND AND SIGNAL.
4.A. REF F IS APPLICABLE TO THE MARINE CORPS TOTAL FORCE.
4.B. THE I&L COMPLIANCE AND INTERNAL CONTROLS TEAM AND FIELD SUPPLY AND MAINTENANCE ANALYSIS OFFICES WILL CONTINUE TO CONDUCT TESTING AND ANALYSIS TO IMPROVE END-TO-END LOGISTICS FUNCTIONAL PROCESSES AND LOGISTICS FINANCIAL BUSINESS REPORTING CATEGORIES, AND CONTINUALLY ASSESS AND EVALUATE INTERNAL CONTROLS.
5. COMMAND AND SIGNAL. QUESTIONS CONCERNING THE CONTENTS OF THIS MESSAGE CAN BE DIRECTED TO THE POC LISTED ABOVE.
6. RELEASE AUTHORIZED BY C. C. CRENSHAW, BGEN, ASSISTANT DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS (LP).//