Ar 11-2 Essay

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Army Regulation 11–2 Army Programs Managers’ Internal Control Program Rapid Action Revision (RAR) Issue Date: 26 March 2012 Headquarters Department of the Army Washington, DC 4 January 2010 UNCLASSIFIED SUMMARY of CHANGE AR 11–2 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 D6). 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). Updates responsibilities of the Administrative Assistant to the Secretary of the Army (para 1-9). Adds responsibilities for the certification of internal control over financial systems (paras 1-13 and 1-20). Requires an annual statement of assurance on internal control over nonfinancial operations, financial reporting, and financial systems (para 22). 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)). Changes the requirement for certification on DA Form 11-2 (Internal Control Evaluation Certification) (para 2-5e). Adds internal control over financial systems requirement (para 2-9a). Clarifies record retention requirements (para 2-10c(4)). Removes the requirement for internal control responsibilities for the National Security Personnel System (rescinded para 2-11b(3)). Updates internal control reporting categories (app C). Adds definitions: internal control over financial reporting, internal control over financial systems, and internal control over nonfinancial operations (glossary, sec II). Adds policy on internal control over financial systems (throughout). o o o o o o o o o o o o o Introduces new terminology, internal control over

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