COMDTINST 4200.30C
each fiscal year, each COCO at these large procurement units shall submit the
required annual certification, even though for that year it may reflect only a portion of
its components and subunits. The COCO has the flexibility and latitude to determine
the number of its components and subunits that it will review each fiscal year,
provided that all of its components and subunits within its area of responsibility are
reviewed within a 3-year cycle. The percentage of actions to be reviewed and the
frequency of reviews are within the COCO's discretion, subject to approval by the
HCA of the COCO's internal control plan.
2. Procurement units that are not divided into components (all simplified acquisition
procurement units, CEUs, FDCCs, MLC/PAC(v), MLC/LANT(v), and R&DC). At
formal and simplified procurement units that are not divided into components, every
fiscal year the COCO shall conduct a review of its own procurement unit 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. The percentage of actions to be reviewed is within
the COCO's discretion, subject to approval by the HCA of the COCO's internal
control plan.
(b) Internal Control Review by the HCA: The HCA shall verify each procurement unit's
compliance with the terms of its ICP by monitoring the ICP certifications and by
conducting onsite internal control reviews. Commandant (CG-85) shall routinely
perform a number of onsite internal control reviews of formal and simplified units on a
rotating basis each year in order to assess whether the units are in compliance with their
ICPs and upon an assessment of risk based upon analysis of each unit's ICP certification
statement. The goal of the onsite internal control review program is to perform an onsite
review of each formal unit once within a three (3) year cycle and each simplified unit
once within a five (5) year cycle, but the HCA retains the discretion to adjust the
frequency of onsite reviews depending on its risk assessment of each unit. Units
scheduled to be reviewed shall be provided notification from Commandant (CG-85) at
least 30 days in advance of the forthcoming review. The internal control review is an
onsite assessment (lasting approximately 1-3 days depending on the size of the unit) of
the unit's compliance with its ICP and a verification of its internal control program. The
review will consist of an assessment by CG-85 of a random sample of those contracts that
have previously been reviewed by the COCO under the ICP and additional contracts that
have not been previously reviewed under the ICP. The Commandant (CG-85) review
team shall document any unacceptable findings, deficiencies or material weaknesses in a
written report issued to the unit's Command and COCO within 30 calendar days of the
conclusion of the onsite review. When required, the unit shall be provided 30 calendar
days to submit a plan detailing the corrective actions and timeline for resolution for each
unacceptable finding in the review report. Follow-up reviews may be conducted to verify
compliance with review findings and recommendations.
(c) Onsite review by DHS: Procurement units may also be subject to DHS-conducted onsite
reviews. Procurement units that have been reviewed by DHS during a fiscal year may
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