Headquarters Marine Corps Enterprise-Wide Risk Management and Internal Control Program Annual Guidance Fiscal Year 2027

1. Purpose. This MARADMIN establishes Fiscal Year
2027 (FY27) priorities, responsibilities, and implementation 
requirements for the Marine Corps Risk Management and Internal 
Control (RMIC) Program.  Effective internal controls are essential
to safeguarding resources, maintaining readiness, improving financial
accountability, and sustaining the Marine Corps' unmodified financial
statement audit opinion. 
2. Command Accountability. Commanders and directors are responsible
for maintaining effective internal controls within their 
organizations. RMIC is an enterprise-wide leadership responsibility
and is not limited to financial management personnel or G-8
organizations. During FY27, certain command-level RMIC administrative
requirements are paused as the Marine Corps transitions to a
centralized, risk-based assessment approach. This does not relieve
commanders, directors, functional advocates, or process owners of 
their responsibility to maintain controls, identify risks, correct 
deficiencies, and support enterprise assessments.
3. FY27 Assessment Priorities. P&R RMIC Branch will lead enterprise
-wide assessments of internal controls over financial reporting,
prioritizing:
3.a. Real Property.
3.b. Environmental Disposal Liabilities.
3.c. Miscellaneous Payments.
4. Previously assessed processes, entity-level controls, and 
applicable System and Organization Controls (SOC) 1 reports will be
monitored using a risk-based approach. Controls may be reassessed 
based on significant changes, identified deficiencies, remediation 
status, or other emerging risks. Commands and responsible offices 
will provide timely access to personnel, documentation, systems, and 
supporting evidence as directed through ETMS-2 taskers.
5. Corrective Action and Accountability. Responsible HQMC offices, 
functional advocates, and process owners will ensure identified 
control deficiencies are supported by corrective action plans that:
5.a. Address underlying root causes.
5.b. Identify accountable owners and achievable milestones.
5.c. Maintain documentation supporting implementation and 
effectiveness.
5.d. Elevate significant risks, delays, and unresolved deficiencies.
5.e. Will result in demonstrable improvements to control 
effectiveness, not simply administrative closure.
6. FY27 Key Milestones.
6.a. October 2026–January 2027: Assessment planning and training.
6.b. December 2026–July 2027: Control walkthroughs and testing.
6.c. 30 June 2027: Fraud Risk Impact Memorandums due.
6.d. July 2027: Assessment results and deficiency identification.
6.e. August–September 2027: Corrective action planning and annual 
Commandant's Certification Statement support.
6.f. 31 August 2027: Final FY28 business process narratives and risk 
and control matrices due. Detailed requirements, responsible 
organizations, and submission instructions will be communicated 
through reference (c) and applicable ETMS-2 taskers.
7. Enterprise Governance, Risk, and Compliance (eGRC). During FY27, 
P&R RMIC Branch will advance implementation of eGRC to standardize 
risk assessments, control documentation, deficiency tracking, and 
corrective action management. Commands and process owners will 
support this transition, retain required documentation, and prepare
for increased responsibility in conducting top-down assessments 
beginning in FY28.
8. Leadership Expectations. Commanders and directors will ensure 
their organizations actively support RMIC requirements, address 
identified deficiencies, and elevate material risks or delays that 
could affect mission execution, financial accountability, or audit 
sustainment.
9. Additional Guidance. Reference (c) provides detailed FY27 RMIC 
requirements, templates, and implementation instructions. P&R RMIC
Branch will communicate updates through the RMIC Practitioners 
Microsoft Teams channel and designated points of contact.
10. Release authorized by Mr. Edward Gardiner, SES, Assistant Deputy
Commandant for Programs and Resources.