Manager's Internal Control Program (MICP)

The Manager's Internal Control Program (MICP) was established by Public Law 97-255, the Federal Mangers' Financial Integrity Act of 1982 (FMFIA) and was enacted to ensure efficient and effective management of government resources to protect against fraud, waste, and abuse. It requires all federal agencies to establish management controls that provide reasonable assurance that: obligations and costs are in compliance with applicable laws; funds, property, and other assets are safeguarded against waste, loss, unauthorized use or misappropriation; revenues and expenditures are properly recorded and accounted for; and programs are efficiently and effectively carried out according to applicable law and management policy. The law also requires the head of each agency report annually to the President and Congress through a Statement of Assurance (SoA) on whether or not they are in compliance with the FMFIA. These requirements are further codified in references Department of Defense (DoD) Instruction (DoDI) 5010.40, "Managers Internal Control Program (MICP) Procedures,” May 30, 2013 and Office of Management and Budget Circular No. A-123, "Management's Responsibility for Internal Control," July 15, 2016.

AT&L’s MICP is its’ internal implementation of the DOD program to evaluate internal controls which extends to every responsibility and activity undertaken by OUSD(AT&L), and applies to program, administrative, and operational controls.   This evaluation allows AT&L to identify areas where potential errors or irregularities may occur and may not be detected because of inherent limitations in any system of internal accounting and administrative control, including those resulting from resource constraints, congressional restrictions, and other factors.

The MICP is also an integral part of assisting DoD in achieving audit readiness by September 30, 2017.  All Financial Statement Reporting Entities must follow the Financial Improvement and Audit Readiness (FIAR) Methodology, to include completing key tasks, activities, and work products. In addition, each DoD reporting entity must submit the following:

The MICP is separate from the Government Accountability Office (GAO) High Risk Report (link to report) where GAO identifies agencies and program areas that are high risk due to their vulnerabilities to fraud, waste, abuse, and mismanagement, or are most in need of transformation.  Though GAO produces the report, AT&L also includes risk areas identified in the SOA to eliminate redundant reporting.  Below is a list of the risk areas identified by GAO that pertain to AT&L.

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