text: Management Internal Controls
  Financial Liability Investigations of Property Loss, AR 15-6, Investigations, and Command
  Inspection Program results are potential sources of information that could identify control
  weaknesses. Established meetings with the SJA and Inspector General should take place with the
  sole purpose of identifying internal control areas of concern and emerging trends that warrant
  additional review.
  7-28. In order to support their commands in identifying weaknesses and taking corrective action, it is
  imperative that all FM Soldiers are well versed in the Integrity Act, internal controls, and the MICP. The
  Army relies on FM Soldiers to lead the effort and promote effective controls.
  CONSOLIDATING THE FINANCIAL MANAGEMENT UNITS
  INTERNAL REVIEW PROGRAM WITH THE MICP FUNCTIONAL
  REVIEW
  7-29. As the single point of entry for all FM in theater, the TA G-8 consolidates all internal control
  weaknesses to include the financial management units internal control findings and weaknesses. With the
  merger of RM and FO as FM operations, all findings will be included in the theater Army MICP annual
  statement of assurance. The MICP functional findings/weaknesses work through the normal G-8 staffs (i.e.,
  corps, div, BCT). The FMSC is responsible for ensuring all FM (i.e., FMSU and FMSDs) findings and
  weaknesses are reported to the TA G-8. The FMSU reports its FMSD findings to the SUST BDE and the
  FMSC. The FMSC will maintain coordinating efforts with DFAS. The FMSC will ensure any external
  audit agency (i.e., GAO, DODIG, AAA) audit/review of any FM unit is included in the ASCC G-8MICP.
  See figure 7-2 for a full representation of this process.
  Figure 7-2. ASCC G-8 Management Internal Control Program (MICP)