COMDTINST 4200.30C
(5) Coast Guard Acquisition Procedures (CGAP), Subchapter 3004.7005.
d. Procurement Management Internal Control Procedures. The following is a summary of the
procedures used for each internal control program:
(1) Internal Control Plan (ICP). Each formal and simplified procurement unit is required to
implement an Internal Control Plan (ICP), which shall be continuously monitored and
periodically assessed by the HCA. The ICP shall identify the number and types of
procurement actions that will be reviewed by the COCO each fiscal year. The number and
types of contracts to be reviewed as part of this program shall represent a sufficient sample of
contract actions that may provide the COCO and HCA with reasonable assurance that the
internal control objectives are being met. The ICP shall be drafted by the Chief of the
Contracting Office (COCO) and submitted to the HCA for review and approval. Each ICP
shall include at least one checklist, but may include one or more checklists, such as the
formal and/or simplified checklists, purchase card, task order or MIPR checklists, or any
other checklist that meets the needs of the unit. COCOs may use any of the Internal Control
Checklists posted on the Office of Procurement Management's (CG-85) Internet website,
however, each COCO may tailor any of the checklists to meet its needs. The checklist(s)
used by the COCO should be based on a risk assessment that identifies the most significant
areas in which to place internal controls. The checklist(s) serves as a supplement to, not a
substitute for, routine COCO oversight.
(a) Internal Control Review and Certification by the COCO: The COCO for each formal and
simplified procurement unit shall conduct and document an internal control review of its
procurement unit every fiscal year, subject to subparagraphs (1) and (2) below. Internal
control reviews shall be consistent with the terms of each procurement unit's ICP. The
internal control review should also include a reasonable sampling of actions from
subunits in the COCO's area of responsibility subject to the discretion of the COCO and
approval of the internal control plan by the HCA. At the end of each fiscal year, each
COCO must prepare and submit to the HCA the Internal Control Plan (ICP) Compliance
Certification in Enclosure (1). The ICP Compliance Certification shall be signed and
certified by the COCO and shall confirm that the internal control review has been
completed for that fiscal year. The ICP Compliance Certification shall list and describe
all unacceptable findings from the contract file reviews, provide the unacceptable rate,
and describe any deficiencies or material weaknesses found during the internal control
review. In addition, applicable supporting documentation, such as corrective action
plans, must be included in the package. The complete package shall be forwarded from
each COCO to the HCA annually by 30 November.
1. Large procurement units divided into multiple components (ACS, AR&SC, ELC,
MLC/PAC(f) and MLC/LANT(f)). At large formal procurement units that are
divided into multiple components (e.g., branches, divisions, or sections), the COCO is
required to conduct a review of a portion (one or more) of its components in its
procurement unit every fiscal year in accordance with the terms of its internal control
plan. The internal control plan should also include a reasonable sampling of actions
from subunits in the COCO's area of responsibility subject to the discretion of the
COCO and approval of the internal control plan by the HCA. Therefore, at the end of
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