DEPARTMENT OF THE NAVY
O
FFICE
O
F THE
S
ECRETA
RY
1000
NA
VY
PENTAGON
WASHINGTON DC 20350·1000
SECNAVINST 5200.35G
ASN (FM&C)
29 Mar 2019
SECNAV INSTRUCTION 5200.35G
From: Secretary of the Navy
Subj: DEPARTMENT OF THE NAVY MANAGERS’ INTERNAL CONTROL PROGRAM
Ref: See enclosure (1)
Encl: (1) References
(2) Managers’ Internal Control Program Lifecycle
(3) Managers’ Internal Control Reporting Requirements
(4) DON Internal Control Governance Structure
(5) DON Audit Committee Charter
(6) DON Senior Management Council Charter
(7) DON Senior Assessment Team Charter
(8) Managers’ Internal Control Roles and Responsibilities
(9) Definitions
(10) Statutory and Regulatory Requirements and Guidance
(11) Acronyms and Abbreviations
1. Purpose. To provide revised Managers’ Internal Control
Program (MICP) strategic guidance and policy for the Department
of the Navy (DON) to reflect recent changes to references (a),
(b), and (c), which provide implementation guidance for Federal
managers to improve accountability and effectiveness of Federal
programs. This instruction is a complete revision and should be
read in its entirety.
2. Cancellation. SECNAVINST 5200.35F and SECNAV M-5200.35.
3. Applicability. This instruction applies to the DON.
4. Policy
a. Per references (a) and (d), Major Assessable Units
(MAUs) and Budget Submitting Offices (BSOs) must establish a
MICP to evaluate and report on the effectiveness of internal
controls throughout their organizations, subordinate
organizations, and commands. MAUs and BSOs will develop,
implement, test, and perform risk assessments on internal
controls to achieve mission and implement internal controls to
mitigate risk. Each MAU, BSO, and their subordinate
