SECNAVINST 5200 - Navy Issuances

SECNAV M-5200.35JUNE 2008Assessable units can either be Organizational or Functional. The Organizational unitsreflect the subunits found on each command’s organization chart (e.g., a department,branch or division); the DON’s Organizational assessable units are the MAUs.Functional units generally involve activities that: (1) consume large amounts of time;(2) involve a large number of staff; (3) result in major work products; (4) address majororganizational initiatives; (5) carry out significant objectives and goals of a unit; or(6) are new or undergoing major change.Management shall maintain an updated listing of the assessable units, along with theirpurpose and objectives, and use the list when planning any review of the system ofinternal controls. At a minimum, the inventory of assessable units (Example 1) shallinclude the name of the assessable unit and the responsible manager identified eitherby name or billet title.Example 1: FMO Inventory of Assessable UnitsUnit NameUnit Manager1. Financial Operations Team Lead2. Financial Services Team Leada. Managers’ Internal Control Program Program Coordinatorb. Audit Liaison Audit Liaisonc. Military Banking Program Coordinatord. Government Charge Card Program Program Coordinator3. Financial Systems and Planning Team Lead4. Financial Process Improvement Team Lead5. Administrative Support Admin Officer6. Information Technology Support IT Division LeadNOTE: The examples in this manual serve only as a guide and are not intended to be replicated by everycommand. Commands should use a format that is most conducive to the command’s environment andorganizational practices to document their work processes9