U.S. DOD Form dod-secnavinst-5200-35d

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U.S. DOD Form dod-secnavinst-5200-35d
. ..
@
0
. . ..=
DEPARTMENT
OFFICE
Of
1000
OF
THE
NAVY
WASHINGTON.
.. .
THE
NAVY
SECRETARY
PENTAGON
D.C.
20350-1000
SECNAVINST
5200 .35D
ASN (FM&C) : FMO-31
10DEC
1’37
SECNAV
INSTRUCTION
5200.35D
From:
Secretary
Subj :
DEPARTMENT
Ref:
(a) Section 3512 of title 31, United States Code (Public
Act
Law 97-255/Federal
Managers’ Financial Integrity
(FMFIA) of 1982)
and Budget Circular No. A-123,
(b) Office of Management
“Management Accountability
and Control, ”
Revised,
21 Jun 95 (NOTAL)
Control
(MC)
(c) DOD Directive 5010.38, “Management
Program, “ 26 Aug 96 (NOTAL)
Control
(MC)
5010.40, “Management
(d) DOD Instruction
Program Procedures, ” 28 Aug 96 (NOTAL)
Encl:
Management Control Standards
(1) Definitions,
Associated
Concepts
(2) Program and Report Requirements
of the Navy
OF THE NAVY MANAGEMENT
CONTROL
PROGRAM
and
To provide policy for the Department
of the Navy
1. Purpose.
(DON) Management
Control Program, incorporate
guidance in
accordance with references
(a) through (d), and clarify
management
control and accountability.
This is a complete
revision and should be read in its entirety.
SECNAVINST 5200.35C and forms
2. Cancellation.
NAVCOMPT 7000/7 and NAVCOMPT 7000/8.
3.
NAVCOMPT
2283,
Background
are responsible
for ensuring
that
a. Commanders/managers
resources under their purview are used efficiently
and
and that programs and operations
are discharged
with
effectively,
integrity and in compliance with applicable
laws and regulations.
The Management
Control Program is one tool available to assist
Other tools such as
the
them in this discharge
of their duty.
reviews and
Command Inspection
Program, command evaluation
analyses, and individual
audits and investigations
are available
SECNAVINST
5200.35D
1 0 t3EC 1997
Implementation
of the DON Management
Control Program at
each activity is thus a leadership decision for the manager on
how best to ensure that the goals of the program are met.
To
empower commanders and managers in this regard, and in
control reviews duplicate
recognition
that many times management
what other tools such as audits or inspections
have already
determined,
this revision eliminates
the requirement
to perform
formally documented
vulnerability
assessments
or to conduct
management
control reviews on any set schedule.
In addition,
Tracking Report,
reporting
requirements
such as the Semiannual
Control Plan and Cost Benefit
Risk Assessment
Report, Management
and managers
Instead, commanders
Report have been eliminated.
are to consider their particular
field level and situation,
and
use the mix of existing and ad hoc management
tools most suitable
for their activity to meet the requirement
for an effective
References
(a) and (b) contain further
system of controls.
discussion
with regard to management
controls.
as
well.
Providing flexibility
for commanders
and managers to
b.
direct their programs without undue administrative
control is a
prime goal of the DON Management Control Program; however, when
doing so, commanders/managers
must be able to reasonably
ensure
that:
(1) obligations
regulations;
and costs
comply
with
applicable
(2) assets are safeguarded
against waste,
unauthorized
use or misappropriation;
and,
(3) revenues
and recorded.
and expenditures
are properly
laws and
loss,
accounted
for
The system of management
controls put forth in this
c.
all programs and functions within the DON,
guidance
encompasses
and not just the comptroller
functions of budgeting,
recording,
Using
the
and accounting
for revenues and expenditures.
standards
in appendix A to enclosure
(1)~ commanders/managers
controls in the strategies,
will incorporate
basic management
plans, guidance and procedures governing their programs and
operations .
Definitions . The terms, standards, and other applicable
4.
are defined in enclosure
(1) .
concepts used in this instruction
2
SECNAVINST
5200.35D
1 0 DEC 1997
All DON components
shall maintain effective
Policv.
5.
All levels of DON management
shall:
management
control systems.
Establish controls consistent
a.
contained
in this guidance; and,
with
the standards
Continually
monitor and improve the effectiveness
b.
controls chosen to be employed for their programs.
of
. The Under Secretary of the Navy directs
6. Responsibilities
the DON Management
Control Program and establishes
program
To support the Under Secretary,
the following
policy.
responsibilities
are assigned:
The Assistant
Secretary of the Navy (Financial Management
a.
(Asti(m&c))
is executive a9ent for the DON
and Comptroller)
Management
Control Program, and shall:
(1) develop
program
(2)
oversight
provide
policy
and procedures;
of program
(3)
serve as the DON focal
the DON for all matters pertaining
Program;
implementation;
point inside and outside of
to the Management
Control
(4) coordinate
DON-wide efforts to meet program reporting
annually
preparing
for the Secretary of the Navy
requirements,
the DON Statement of Assurance
for submission to the Secretary
of
Defense;
(5) track and perform follow-up on all DON material
weaknesses
reported by the Secretary of the Navy to the Secretary
of Defense; and
(6) ensure
necessary.
b.
training
The Auditor
(1) evaluate
audits;
General
is provided
by various
of the Navy
shall:
compliance
with
means
this instruction
as
during
SECNAVINST
5200.35D
10 DEC 1997
(2) work with headquarters
components,
whenever possible,
to integrate
the annual DON internal audit plan with command
management
control plans;
(3) identify major management
control accomplishments
and
deficiencies
detected during the conduct of audits, summarizing
and reporting
the results as described in paragraph 2b of
enclosure
(2); and
(4) determine
deficiencies .
impediments
to resolving
c.
The Naval Inspector General
Investigative
Service shall:
(1) evaluate
compliance with
inspections
and investigations;
identified
and Director,
Naval
this instruction
Criminal
during
(2) identify major management
control accomplishments
deficiencies
during the conduct of inspections
and
investigations,
summarizing
and reporting the results as
described in paragraph
2b of enclosure
(2); and
(3)
deficiencies
determine
.
impediments
to resolving
and
identified
7. Action.
The Assistant
Secretaries of the Navy (ASNS), Chief
(CMC),
of Naval Operations
(CNO), Commandant of the Marine Corps
Assistant
for Administration,
Under Secretary of the Navy
(AAUSN), General Counsel, Director, Naval Criminal Investigative
Service (NCIS), Auditor General of the Navy (AUDGENAV), Chief of
Information
(CHINFO), Judge Advocate General (JAG), Naval
Inspector General
(NAVINSGEN), and Chief of Legislative
Affairs
shall ensure implementation
of an effective DON Management
Control Program for their respective organizations
and all levels
In deciding upon the tools to use to
of their chains of command.
evaluate the effectiveness
of that program, each such program
is
to make maximum use of the flexibility provided in references
(a)
through
(d) . Those evaluations,
in turn, will form the basis for
the annual Management
Control Certification
Statement of the
Secretary of the Navy.
Specific program and reporting
requirements
for the DON Management Control Program are provided
at enclosure
(2) .
4
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