Ar 11-2 Summary

16419 Words66 Pages
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…show more content…
Coordinate with the Director of the Army staff to resolve issues of proponent responsibilities for ARs and material weaknesses. c. Ensure that all Army regulations explicitly address MICP responsibilities and that evaluations of key internal controls are presented in the prescribed format under a separate appendix. 1–10. The Auditor General The Auditor General, in addition to responsibilities in paragraphs 1–8 and 1–13, will— a. Provide technical advice, assistance, and consultation on internal controls to HQDA functional proponents, as necessary. b. Evaluate, during the normal course of audits, the effectiveness of internal controls, the adequacy of internal control evaluations, and the adequacy of actions taken to correct material weaknesses. c. Provide periodic reports to ASA (FM&C) summarizing internal control and systemic weaknesses identified in USAAA audits. d. Identify proposed Army-level material weaknesses and provide the information to HQDA functional proponents, when requested by ASA (FM&C), for possible reporting in the SA’s annual statement of assurance. e. Conduct an annual attestation for the SA assessing implementation and adequacy of the MICP. Include in the attestation, the section related to ICOFR as prescribed by OMB Circular A–l23, Appendix A and DOD guidelines; and ICOFS as prescribed by OMB Circular A–127 and DOD guidelines. f. Coordinate with ASA (FM&C) and submit annually to the DODIG a list of potential Army material weaknesses identified during audits, along with the Army position on these potential material weaknesses. g. Coordinate with the ASA (FM&C) for review and audit of the program to comply with OMB Circular A–123, Appendix A and DOD

More about Ar 11-2 Summary

Open Document