Accession Number : ADA289388

Title :   Internal Management Control Program Consolidation,

Corporate Author : AIR UNIV MAXWELL AFB AL

Personal Author(s) : Koerting, Uwe G.

PDF Url : ADA289388

Report Date : 1994

Pagination or Media Count : 13

Abstract : Internal management controls are not new, they have been around since 1921. Reported cases of break downs in controls created the perception of the taxpayer that the government loses billions of tax dollars through fraud, waste, and abuse. The Federal Managers Financial Integrity Act and the Office of Management and Budget Circular A-123 established internal management controls to safeguard government assets. Department of Defense implemented these controls. However, each service and agency supplemented DOD procedures to execute the internal management control program. Each service and agency has the same objective of safeguarding government assets but varies in implementation. A single regulation standardizing procedures to execute the program is overdue. A single regulation will eliminate the extra cost and efforts required to publish each services internal management control regulation. In addition future strategies utilizing joint forces operations necessitate a common set of rules to achieve internal management control objectives successfully. Recommend that DOD consolidate 0MB A-123 guidance into one regulation applicable to all services.

Descriptors :   *MANAGEMENT PLANNING AND CONTROL, *INTERNAL, CONTROL, DEPARTMENT OF DEFENSE, COSTS, JOINT MILITARY ACTIVITIES, STANDARDIZATION, TAXES.

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE