Manager's Internal Control (MIC) Program Guidance and Tools
MIC Program Guidance
The DON's MIC Program is governed by SECNAV Instruction 5200.35E, Department of Navy Managers' Internal Control (MIC) Program (PDF, 633KB) as well as several other management control regulatory/statutory requirements. Below are links to important MIC guidance and information on the revision of the SECNAV Instruction. Please see the below links for additional MIC Program guidance:
- Department of the Navy Managers' Internal Control Manual - SECNAV M-5200.35, June 2008 (PDF, 2.8MB)
- OMB A-123 (revised)
- GAO Standards for Internal Control (PDF, 53kb)
- DoD Instruction 5010.40 Managers' Internal Control (MIC) Program Procedures (PDF, 2.9MB)
- DoD FY 2009 Guidance for preparation of the Annual Statement of Assurance (PDF, 2.2MB)
- Federal Managers Financial Integrity Act of 1982 (FMFIA)
MIC Program Tools
FMO offers a variety of tools to assist MIC Coordinators and organization management with implementing the MIC Program:
- Risk and Control Assessment Templates
- Internal Control Test Plan Templates
- Statement of Assurance Tool
- MIC Self-Assessment Survey Tool
DON MIC Evaluation Checklist
The DON MIC Evaluation Checklist is a starting point for evaluating internal controls of non-financial operations. The evaluation checklist can be utilized as a practical toolset to assist in the facilitation of non-financial internal control self-assessments. The intent is to address general aspects of DON internal controls; therefore, the checklist is not inclusive of all controls, so we advise managers to append additional controls that apply specifically to their assessable unit. The checklist will be updated periodically throughout the fiscal year. Please visit enclosed link for the evaluation checklist.
- DON MIC Evaluation Checklist (PDF, 548KB)
Risk and Control Assessment Templates
Risk Assessment involves the identification and analysis of risk associated with achieving objectives. The three phases of a risk assessment generally include:
- Identifying a risk that potentially impacts the organization's mission and objectives
- Assessing the impact and likelihood of that risk
- Responding to the risk with appropriate controls
FMO has developed assessment templates for the MIC Community to leverage within their process analysis: Risk and Control Assessment Templates (XLS, 88KB).
Internal Control Test Plan Templates
Based on the risk assessment, management should decide which controls to test in a given period. Through the testing process, an organization is measuring both the design effectiveness and operating effectiveness of internal controls.
FMO has developed test plan templates for the MIC Community to leverage within their internal control process: Test Plan Template (DOC, 59KB).
Statement of Assurance Tool (CAC Required)
FMO has developed a web-based system to enhance the Statement of Assurance reporting process. The SOA Tool was created to improve the following items:
Efficiency - the Tool streamlines the SOA data collection and reporting process.
Access - the Tool allows Command user-friendly and easy access to submit updates and certification statements.
Monitoring - the Tool provides a mechanism to track accomplishments and weaknesses throughout the year
Control - the Tool provides all relevant SOA requirements and guidance in one place
Consolidation - the Tool acts as a central database and audit trail for the SOA.
The SOA tool is for the use of MIC coordinators, their alternates and their designated respondents, for the purpose of compiling and reporting new and prior period deficiencies, as well as accomplishments. To register to use the tool, click on the following link: SOA Tool, and then on the link that reads "I am a new user."
Please note that prior to granting access to the SOA tool, FMO staff will verify your role as a MIC coordinator, alternate, or respondent with the current MIC coordinator, or the MIC coordinator of the organization to whom your organization reports. Before requesting access to the SOA tool, please check with the appropriate coordinator to ensure that he or she will approve your use of the SOA tool.
The SOA tool encompasses all four segments of the SOA reporting requirements: New Weaknesses, Prior Period Weaknesses, Accomplishments, and the Management Control Certification Statement. Commands are able to input weaknesses and accomplishments at any time during the year and track progress on their material weaknesses, significant issues and items to be revisited. In addition, prior period weaknesses will be maintained in the system so that commands can record progress on those throughout the year. At year-end, commands will complete a questionnaire to generate their Management Control Certification Statement and report it to the next level of command. FMO will use the data submitted to it to prepare the DON's Statement of Assurance.
MIC Program Self-Assessment Survey Tool (CAC Required)
This web-based Department of Navy (DON) Self-Assessment Survey Tool provides the Navy Commands and Activities an objective "current state" measurement of the MIC Program. The MIC Program aims to strengthen internal (management) control policies, procedures, and activities and to standardize reporting requirements. As such, this optional tool will help Managers and Evaluators answer the following three Internal Control questions:
- Are they designed well?
- Are they functioning as designed?
- Are further improvements needed?
For information about this survey, please refer to the GAO's Standards for Internal Control in the Federal Government and the Internal Control Management and Evaluation Tool at the top of this page.