MCO 7540.2F — Resource Evaluation And Analysis (rea) Function

MCO 7540.2F governs the Marine Corps Resource Evaluation and Analysis (REA) function, including resource oversight and internal controls.

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  • Publication number: MCO 7540.2F
  • Title: RESOURCE EVALUATION AND ANALYSIS (REA) FUNCTION
  • Date: 25 Sep 2018
  • Proponent: 07000 Financial Management
  • Status: Current

View MCO 7540.2F on armypubs.army.mil

The publication covers REA programs, internal reviews, financial management evaluations, risk and compliance analysis, audits, and management controls. It requires commanders to maintain REA programs, establish permanent REA functions where comptrollers exist, and ensure controls are reviewed and working.

Applies to: This Order is applicable to the USMC Total Force.

Topics covered

  • Resource Evaluation and Analysis programs
  • Internal reviews
  • Financial Management Evaluation and Assessment
  • Risk and compliance analysis
  • Managers Internal Control Program
  • External audit coordination
  • Resource management oversight

Questions and answers

What must commands do to establish an REA program?

Commands must design and implement a robust REA program within the Comptroller/G8 office that effectively analyzes resources and risks. (paragraph 1)

What must commanders’ REA programs evaluate and report?

Commanders will maintain a REA program that evaluates and reports the effectiveness of resources throughout their organizations in order to ensure effective operations, optimally align resources with programs, and compliance with laws and regulations. (paragraph 3)

What does the MICP require the REA function to ensure?

Through the MICP, the REA function ensures adequate controls exist, are functioning properly, adhere to policy, and are reviewed annually. (paragraph 4)

What must commanders do regarding management controls?

Commanders/Comptrollers have the responsibility to ensure effective management controls are established, reviewed, working, and adhered to in accordance with reference (f). (paragraph 4)

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