Availability of NAVMC 4000.5C, Supply Officers Internal Controls Handbook

1. Situation. IAW with the Refs, the Deputy Commandant for Installations and Logistics (DC IL) is directly responsible for establishing and maintaining property control standards and discipline in the Marine Corps. The intent and primary goal of the Supply Officers Internal Controls Handbook, Ref D, is to ensure that Supply Officers, their Marines, and government civilians have a resource to assist them in achieving a sustainable audit readiness program.<br>
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.<br>
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.<br>
2. Mission. To announce the publication of Ref D and applicable internal control review requirements.<br>
3. Execution.<br>
3.A. Concept of Operations. Ref D provides the tools necessary to maintain effective internal control over supply resource management processes.<br>
3.B. Task. Supply Officers, Accountable Property Officers, and Personal Property Officers will use Ref D 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.<br>
3.C. Coordinating Instructions. A copy of Ref D can be downloaded from the Marine Corps publications electronic library at:http:(slash)(slash)www.marines.mil/portals/59/publications/navmc%204000.5c.pdf?ver=2018-01-05-115758-457.<br>
4. Command and signal.<br>
4.A. Ref D is applicable to the Marine Corps Total Force.<br>
4.B. The Internal Controls and Audit Readiness team (ICART) and Field Supply and Maintenance Analysis Offices (FSMAO) 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.<br>
5. Command and Signal.<br>
5.a. Questions concerning the contents of this message can be directed to the POC listed above.<br>
5.b. Release authorized by BGen K. D. Reventlow, Assistant Deputy Commandant, Installations and Logistics (LP).