R 211855Z JAN 16
MARADMIN 038/16
MSGID/GENADMIN/CMC WASHINGTON DC L LF//
SUBJ/DEPUTY COMMANDANT, INSTALLATIONS AND LOGISTICS AUDIT PREPARATION FOR GENERAL EQUIPMENT AND REAL PROPERTY//
REF/A/DOC/PUBLIC LAW 111-84/28 OCT 2009//
REF/B/DOC/DOD FINANCIAL IMPROVEMENT AND AUDIT READINESS (FIAR) 12GUIDANCE/APR 2015//
REF/C/DOC/SECNAVINST 7320.10A//
REF/D/DOC/MCO P11000.14 W/CH 1 REAL PROPERTY FACILITIES MANUAL//
REF/E/AUDIT ASSERTION FORMAT FOR GENERAL EQUIPMENT (GE) AND REAL PROPERTY (RP)//
REF/F/ADC IL (LF) POLICY REPOSITORY//
NARR/REF A IS THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010. SECTION 1003 OF THE ACT STIPULATES THAT THE CHIEF MANAGEMENT OFFICER OF THE DEPARTMENT OF DEFENSE SHALL DEVELOP AND MAINTAIN A FINANCIAL IMPROVEMENT AND AUDIT READINESS PLAN AND ENSURE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS ARE VALIDATED AS READY FOR AUDIT BY 30 SEPTEMBER 2017.
REF B PROVIDES INSTRUCTIONS FOR IMPLEMENTING A CONSISTENT, DEPARTMENT-WIDE PLAN FOR ACHIEVING FIAR OBJECTIVES.
REF C PRESCRIBES THE POLICY AND PROCEDURES GOVERNING THE ACQUISITION, MANAGEMENT, AND CONTROL OF GENERAL EQUIPMENT (GARRISON PROPERTY AND GARRISON MOBILE EQUIPMENT).
REF D PROVIDES GUIDANCE AND ESTABLISHES PROCEDURES FOR THE ACQUISITION, MANAGEMENT, AND DISPOSAL OF REAL PROPERTY AT MARINE CORPS ACTIVITIES.
REF E IS THE REQUIRED ASSERTION FORMAT WHICH CAN BE FOUND AT HTTPS:(slash)(slash)IL.USMC.MIL/ORG/IL/MCICOM/G8/REA/POLICY/FORMS/ALLITEMS.ASPX.
REF F IS THE REPOSITORY OF CURRENT DRAFTS AND PUBLISHED POLICIES FOR REAL PROPERTY, GENERAL EQUIPMENT AND THEIR AUDIT PREPARATION WHICH CAN BE FOUND AT HTTPS:(slash)(slash)IL.USMC.MIL/ORG/IL/MCICOM/G8/REA/POLICY/FORMS/ALLITEMS.ASPX.//
POC/T. MATHENA/CIV/DC IL LFS PROGRAM MANAGER FOR GENERAL EQUIPMENT/LOC: WASHINGTON, DC/TEL: 571-256-7084/EMAIL: TRISH.MATHENA(AT)USMC.MIL.//
POC/T. VANNEMAN/CIV/DC IL LFF PROGRAM MANAGER FOR REAL PROPERTY/LOC: WASHINGTON, DC/TEL: 571-256-2826/EMAIL: TOM.VANNEMAN(AT)USMC.MIL.//
POC/D. PEARSON/CIV/RESOURCE EVALUATION AND ANALYSIS BRANCH, MCICOM/LOC: WASHINGTON, DC/TEL: 703-695-7542/EMAIL: DAVID.PEARSON(AT)USMC.MIL.//
GENTEXT/REMARKS/1. References (a) and (b) establish a deadline of 30 September 2017 and provide guidance for DoD to complete all audit readiness preparations for GE and RP. 
2. To support auditability of all capitalized assets (defined below) throughout the Marine Corps, all commanders shall comply with above references and any future applicable policies published.  DC IL (LF) provides references (e) and (f) via SharePoint website located at HTTPS:(slash)(slash)IL.USMC.MIL/ORG/IL/MCICOM/G8/REA/POLICY/FORMS/ALLITEMS.ASPX to assist all commanders with their audit assertion preparations. 
3. In accordance with reference (a), all commands that own, manage, and/or have custody and control, or are accountable for GE and RP will prepare and forward an annual assertion for capitalized assets to DC, PR via DC, IL (LF) no later than 30 September 2016. DC IL (LF) will assemble and forward a complete package of commander assertions. Commanders will state their assets are validated and ready for audit review using the format in reference (e).  Responsible Officers are encouraged to coordinate with MCICOM POCs for assistance in preparing their assets for auditability and receive guidance with the respective assertions for both GE and RP.  MCICOM and DC PR will conduct regular monthly audit meetings to discuss progress and share information.  Commanders are invited to assign representatives to participate in the above mentioned monthly meeting.  POC for information about the monthly meetings is Mr. David Pearson.
    a. GE is defined as all Garrison Property (GP) and Garrison Mobile Equipment (GME).  This excludes military equipment, operating materials and supplies, and inventory which are currently managed by IL, LPC.  GP and GME capitalized assets have an acquisition value of 100K or greater.  The Defense Property Accountability System (DPAS) is the official Accountable Property System of Record (APSR) for all GP and GME. 
    b. RP is defined as all land, buildings, and structures for which the U.S. government has right, title, interest, or custody and/or control (including leases).  RP capitalized assets have an acquisition value of 250K or greater.  The internet Naval Facilities Assets Data Store (iNFADS) is the official real-time Accountable Property System of Record (APSR) for all RP. 
4. Preparation for audit is centrally coordinated at ADC, IL (LF) to enable Marine Corps success in accounting for all GE and RP assets by the congressionally mandated date for audit readiness (ref a).
5. Direct all questions concerning this message to the POCs listed above.  Release authorized by MajGen C. L. Hudson, Assistant Deputy Commandant, Installations and Logistics (Facilities).//