Purpose:
a. This regulation prescribes the systems and processes to implement the USACE Internal Management Control (IMC) Program and addresses the essential aspects of the 1982 Federal Managers Financial Integrity Act, Public Law 97-255, as revised. It delineates the responsibilities and accountability of administrators and managers in the execution of daily measures to promote efficiency and preclude the loss of government assets through fraud, waste or mismanagement.
b. The basis for the program lies in the total involvement of the USACE staff in understanding the 12 GAO Standards on Internal Control (Appendix A); and the use of HQDA proponents Internal Management Control Review Checklists.
