Statement of Assurance Guidance

The Office of the Under Secretary of Defense (Comptroller) is responsible for implementing and managing the Secretary of Defense's program over internal management controls. The Comptroller’s office provides guidance to establish requirements for the preparation of the annual Statement of Assurance (SoA), required by the Federal Managers Financial Integrity Act of 1982 (FMFIA) and DoDI 5010.40, “Managers’ Internal Control Program Procedures.” The guidance identifies the DoD Component and the assertions that are required to be submitted to the Secretary of Defense each year; it also specifies the required format and reporting templates for the different sections that are to be submitted with the Component’s SoA.

The Component’s annual SOA must be signed by the Component head (or principal deputy) and addressed and submitted to the Secretary of Defense via the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) no later than the first Wednesday following Labor Day. The annual SOA includes a signed statement that indicates the Component’s separate level of assurance over its internal controls over operations, internal controls over financial reporting (ICOFR), and internal controls over financial systems (ICOFS). As outlined in Appendix 2, “Format of the Statement of Assurance,” multiple tabs may be required.


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