Managers’ Internal Control Program
This rapid action revision, dated 26 March 2012–
o Updates office symbol due to reorganization (title page, paras 1-8d, and D-6).
o Updates directorate title due to office reorganization (Director, Management Services and Director, Audit Readiness are now combined–new title is Director, Accountability and Audit Readiness) (para 1-7).
o Updates responsibilities of the Administrative Assistant to the Secretary of the Army (para 1-9).
o Adds responsibilities for the certification of internal control over financial systems (paras 1-13 and 1-20).
o Requires an annual statement of assurance on internal control over nonfinancial operations, financial reporting, and financial systems (para 2-2).
o Encourages the functional proponents to use the revision process described in AR 25-30 to add new or to update existing evaluations (para 2-5d(1)).
o Changes the requirement for certification on DA Form 11-2 (Internal Control Evaluation Certification) (para 2-5e).
o Adds internal control over financial systems requirement (para 2-9a).
o Clarifies record retention requirements (para 2-10c(4)).
o Removes the requirement for internal control responsibilities for the National Security Personnel System (rescinded para 2-11b(3)).
o Updates internal control reporting categories (app C).
o Adds definitions: internal control over financial reporting, internal control over financial systems, and internal control over nonfinancial operations (glossary, sec II).
o Adds policy on internal control over financial systems (throughout).
o Introduces new terminology, internal control over nonfinancial operations as outlined in DODI 5010.40 (throughout).
o Makes additional rapid action revision changes (throughout).