Statement of Assurance (SoA)

The Property and Equipment (P&E) Policy Office is tasked with developing the annual Acquisition, Technology and Logistics (AT&L) Statement of Assurance (SoA). Department of Defense (DoD) Instruction 5010.40, “Managers’ Internal Control Program (MICP) Procedures,” and the DoD Federal Managers’ Financial Integrity Act (FMFIA), “Over Non-Financial Operations,” details the process for developing the Statement of Assurance (SoA).

AT&L organizations are responsible with documentingthe mission-essential processes, assessing the internal controls (IC) and associated risk, testing the design and operating effectiveness of the IC and, if a weaknesses is identified, than developing a corrective action plan. P&EP has developed tools and templates to assist the organizations with identifying IC and documenting risk. Leadership’s proactive support leads to a successful implementation and value-added MICP. Therefore the PDUSD (AT&L) signed the Tone at the Top Memo to stress the importance of documenting standardized processes and a strong system of IC within AT&L. The results of the internal control assessments are summarized and reported in the annual SoA.

The SoA discloses material weaknesses identified through an assessment that tests the effectiveness of the Office of the Secretary of Defense (OSD) Principal Staff Assistants’ (PSA) and Department of Defense (DoD) Field Activities’ internal management controls for all mission essential programs, administrative, and operational activities. The SoA also describes the plans and schedules to correct any material weaknesses reported. However, SoA does not disclose the material weaknesses for financial reporting activities.

There are three possible assurance statements:

AT&L Reporting

In addition to reporting high risk areas, AT&L reports the material and systematic operational weaknesses as well as the financial reporting/financial management system material weaknesses in the SOA.

The following material and systematic operational weaknesses were reported in the FY 2016 SoA:

In FY 2016, the following AT&L organizations were required to report on Financial Reporting /Financial Management System:

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