COMDTINST 4200.30C
(9) Management Assistance Consultation (MAC). An onsite consultation conducted by
Commandant (CG-851) in response to a request from a procurement unit.
(10) Contract Review Board (CRB). An internal control mechanism that consists of a review
board that meets on an as needed basis to review certain acquisitions and actions at the
discretion of the HCA.
(11) Warrant File Review. An annual audit of the warrant records of issuing authorities to
ensure that all warrant holders and acquisition certified professionals maintain eligibility
and meet skills currency requirements.
b. Definitions of findings.
(1) Acceptable finding. A requirement on the internal control contract checklist that is found to
be substantially compliant with applicable acquisition laws and regulations during the
contract file review.
(2) Unacceptable finding. A requirement on the internal control contract checklist that is found
to be noncompliant with applicable acquisition laws and regulations during the contract file
review. Unacceptable findings are divided by the total number of unacceptable and
acceptable findings to derive the overall percentage of unacceptable findings from the ICP
contract file review.
(3) Deficiency. Evidence that an internal control objective is not being met because the internal
controls are not operating properly, are missing, or are poorly designed. Deficiencies are
reported to the HCA.
(4) Material Weakness. A reportable condition that the HCA determines to be significant
enough to be included in the agency's annual Federal Managers' Financial Integrity Act
certification. Conditions are considered significant when there is evidence that one or more
internal control objectives are not being met. The following factors are to be considered to
determine whether there is a material weakness: whether it impairs the fulfillment of the
mission; deprives the public of needed contractual services; results in adverse publicity or
embarrassment; diminishes credibility or reputation of agency; leads to waste or loss of
funds, property or other resources; allows fraud or other criminal activity to go undetected;
causes harm, even though minor in individual instances, that is extensive in the aggregate; or
causes loss of control over resources for which an organization is responsible.
c. Statutory and Regulatory Guidance.
(1) Executive Order 12931.
(2) OMB Circular A-123, "Management's Responsibility for Internal Control," June 21, 1995,
revised December 21, 2004.
(3) The Federal Managers' Financial Integrity Act (FMFIA) of 1982.
(4) Homeland Security Acquisition Manual (HSAM), Subchapter 3004.7005.
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