SECNAVINST 5200 - Navy Issuances

SECNAV M-5200.35JUNE 2008Summary of ChangesMajor ChangesThe following are major changes in the policy and proceduresincorporated in this revision to the SECNAV Manual.Reorganized manual to better align with the sequence of activities involved with establishing aMIC program to support reporting on effectiveness of key internal controls.Added Introduction section to describe both FMFIA Overall and Internal Controls over FinancialReporting processes.Updated the Assessable Unit Section to provide criteria for assigning an assessable unit, and toemphasize that the inventory of assessable units must constitute the entire organization.Updated the Overall Certification Statement Cover Memorandum to reflect propercorrespondence format.Updated the Corrective Action Plan Section by adding definitions for material weakness,reportable condition and item-to-be-revisited.Added a section detailing the process of using the Statement of Assurance Tool to collect andsubmit internal control deficiency and accomplishment reports.Technical CorrectionsLegend: The Record of Changes is identified using a six number code. The first two numbersidentify change number; the second set of two represents page number; and the third set of twonumbers references the appropriate paragraph.020204 – Updated the web address for DON Issuances020603 – Updated Figure 1 to further detail FIP input into MIC Program020703 – Updated Table 1 to reflect change of Office of Program Appraisal (OPA) to Office ofProcess and Program Assessment (OPPA)020802 – Removed Kansas City from DFAS description in Table 2 to reflect planned BRACrealignment020905 – Updated Example 1 to show position roles021202 – Updated Process Flowchart in Example 243