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MANAGEMENT CONTROL ADMINISTRATOR’S HANDBOOK PREPARED BY: OFFICE, ASSISTANT SECRETARY OF THE ARMY (FINANCIAL MANAGEMENT & COMPTROLLER), INTERNAL REVIEW & MANAGEMENT CONTROL DIRECTORATE (ATTN: SAFM-FOI-M) 23 August 1996 MEMORANDUM FOR MANAGEMENT CONTROL ADMINISTRATORS SUBJECT: The Army Management Control Process As the Management Control Administrator for your MACOM or HQDA agency, you play a central role in the management control process. You are the channel for the flow of guidance, taskings
  MANAGEMENTCONTROLADMINISTRATOR’SHANDBOOK  PREPARED BY:OFFICE, ASSISTANT SECRETARY OF THE ARMY (FINANCIAL MANAGEMENT &COMPTROLLER), INTERNAL REVIEW & MANAGEMENT CONTROL   DIRECTORATE(ATTN: SAFM-FOI-M)  23 August 1996MEMORANDUM FOR MANAGEMENT CONTROL ADMINISTRATORSSUBJECT: The Army Management Control ProcessAs the Management Control Administrator for your MACOM or HQDA agency, youplay a central role in the management control process. You are the channel for the flow of guidance, taskings and information to your commands, installations and activities. Youmust be the management control “expert” who provides guidance and training to yourmanagers and answers their questions, and the focal point for critical actions like thepreparation of your annual Statement of Assurance. In my experience, good managementcontrol programs are always associated with active, capable Administrators. ThisHandbook is designed to help you better understand the Army management control processand to successfully implement it within your organization.While you are a key player, the single most critical factor in a successful managementcontrol program is command support. If your leadership doesn’t stress the importance of management controls that work, and doesn’t make their expectations clear, implementationwill suffer. In recent years, several commands have turned their management control effortsaround 180 degrees, and in each case the critical difference was command support. As thecorrespondence to your leadership (TAB O) makes clear, the Army’s top leaders are lookingat how well MACOMs and HQDA agencies execute the management control process.Where implementation is consistently poor, the only reasonable conclusion is that theprocess does not have command support.Please feel free to modify or expand this Handbook to meet your needs, and todistribute copies to Administrators at subordinate commands, installations and activities.It’s also available on the OASA(FM&C) Home Page on the World Wide Web(http://www.asafm.army.mil/). We will be updating this Handbook periodically, and wewelcome your comments and suggestions. Please send them to us ATTN: SAFM-FOI-M,Pentagon, Washington DC 20310-0109, or e-mail them .Deputy Assistant Secretary of the Army(Financial Operations)Attachmenti  TABLE OF CONTENTSSTATUTORY/REGULATORY BASISTAB AMANAGEMENT CONTROLSTAB BTHE MANAGEMENT CONTROL ADMINISTRATOR (MCA)TAB CEXECUTION OF THE MANAGEMENT CONTROL PROCESSTAB D-- ASSESSABLE UNIT MANAGERSTAB E-- MANAGEMENT CONTROL PLANTAB F-- MANAGEMENT CONTROL EVALUATIONSTAB G-- PERFORMANCE AGREEMENTSTAB H-- ANNUAL STATEMENTSTAB I-- TRAININGTAB J-- AUDITS AND INSPECTIONSTAB K -- OTHER ITEMSTAB L-- AR 11-2 (MANAGEMENT CONTROL)TAB M *-- INFORMATION PAPER/ARTICLETAB N-- LEADERSHIP CORRESPONDENCETAB O-- BRIEFING CHARTSTAB P-- MANAGEMENT CONTROL CASE STUDIESTAB Q-- ARMY ANNUAL STATEMENTTAB R *-- DOD ANNUAL STATEMENT, VOLUME ITAB S *-- INVENTORY OF REQUIRED EVALUATIONSTAB T *-- MCA LISTINGTAB U* Not included in this printed handbook (provided separately).ii  TAB ASTATUTORY/REGULATORY BASISGENERAL: AR 11-2 (Management Control) implements public law and Office of Management and Budget (OMB) and Department of Defense (DOD) guidance byprescribing policies and guidance for the Army management control process. It was revisedeffective 1 October 1994 to simplify and reduce administrative requirements, to providegreater flexibility in implementation, and to enhance the involvement and accountability of commanders and managers. AR 11-2 does not contain policy or instructions for theevaluation of Army financial/accounting systems. Policy and guidance in this area areprovided in DOD 7000.14-R, Volume 1, General Financial Management Information,Systems and Requirements, and in annual instruction memoranda issued by HQ DefenseFinance and Accounting Service (DFAS). A brief description of the process for evaluatingArmy financial/accounting systems is provided for your information at TAB L.STATUTORY AUTHORITY: The Federal Managers' Financial Integrity Act (the IntegrityAct) requires the head of each executive agency to:-- Establish management controls to provide reasonable assurance that: obligationsand costs are in compliance with applicable laws; funds, property, and other assets aresafeguarded against waste, loss, unauthorized use, or misappropriation; revenues andexpenditures are properly recorded and accounted for; and programs are efficiently andeffectively carried out according to the applicable law and management policy, and-- Report annually to the President and Congress on whether these managementcontrols comply with requirements of the Integrity Act, to include: (1) a report identifyingany material weaknesses in these management controls, along with plans for theircorrection, and (2) a report on whether accounting systems comply with the principles,standards, and related requirements prescribed by the Comptroller General, to includedeficiencies and plans for their correction.REGULATORY GUIDANCE: The Integrity Act is implemented within the executivebranch by OMB Circular A-123 and within DOD by DOD Directive 5010.38. In addition,in response to the requirements of the Integrity Act, the Comptroller General of the UnitedStates published “Standards for Internal Controls in the Federal Government.” Thesetwelve standards are the criteria against which management control systems are evaluated.They are described in detail at Appendix B of AR 11-2. Ensuring that management controlsin each organization are in conformance with these Comptroller General Standards is thebasic Integrity Act responsibility of every Army manager.A-1
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