SECNAV M-5200.35, DEPARTMENT OF THE NAVY - MANAGER'S INTERNAL CONTROL MANUAL (MAR 2007)

SECNAV M-5200.35, DEPARTMENT OF THE NAVY - MANAGER'S INTERNAL CONTROL MANUAL (MAR 2007)., This manual implements the policy set forth in Secretary of the Navy Instruction (SECNAVINST) 5200.35E, Department of the Navy (DON) Managers’ Internal Control (MIC) Program regarding internal controls across the DON and is issued under the authority of SECNAVINST 5430.7N, Assignment of Responsibilities and Authorities in the Office of the Secretary of the Navy, 9 June 2005. This Manual specifies procedures for implementing an internal control program throughout the DON. An effective internal control program will serve as management’s basis for the DON annual Statement of Assurance. This Manual is effective immediately; it is applicable to the Offices of the Secretary of the Navy, The Chief of Naval Operations (CNO), the Commandant of the Marine Corps (CMC), and all Navy and Marine Corps activities, installations, commands, ships, and stations. This manual may be accessed through the Department of the Navy Issuances website: http://neds.daps.dla.mil/default.aspx.