Applicable Guidance and Regulations
- Federal Managers' Financial Integrity Act of 1982
- OMB Circular A-123, "Management Responsibility for Internal Control," December 21, 2004.
- OMB Circular A-127, "Financial Management Systems," January 9, 2009.
- GAO "Standards for Internal Control in the Federal Government," November, 1999.
- DoD Directive 5010.38, "Management Control Program" August 26, 1996.
- DoD Instruction 5010.40, "Management Internal Control (MIC) Program Procedures," July 29, 2010.
- USU Instruction 7004, "Management Control Program", May 23, 2007.
The Department of Defense requires that every Agency have an Internal Management Controls Program and a corresponding Awareness Program to highlight its importance. The University has established multiple portals for the faculty, staff and students to learn about avenues for their participation in improving our University. An internal management control program is a management methodology to provide management with reasonable assurance that the objectives of the Federal Manager's Financial Integrity Act are met.
Utilizing sound internal controls are everyone's responsibility, as we rely on each individual to ensure that what should happen does happen. These controls are in place to improve effective and efficient financial management and encompass every aspect of the university's operations. Effective monitoring helps us meet our mission of "Learning to Care for Those in Harm's Way." It is important that everyone takes the necessary steps to increase awareness of internal controls and to protect our assets so that we can continue to meet our mission.
In complying with federal law and DoD guidance, the University President has organized and centralized the monitoring and oversight functions of internal control in the Office of Accreditation and Organizational Assessment.
Programs covered under the MC Program
- Reviews University Instructions and President's Policy Memoranda (PPMs)
- Collects and analyzes data for the annual Statement of Assurance
- Manages the President's Online Open Door Program
- Participates in the Credit Card Audit Program
- Responds to IG Inquiries
- Investigates unauthorized, illegal or unethical acts
- Conducts Risk Assessments
Statement of Assurance (SOA) Guidance
- Memorandum for Chairpersons, Directors, and Activity Heads (2017 Statement of Assurance Call)
- Memorandum for Endowment and Special Project Fund Coordinators (2017 Statement of Assurance Call)
- Statement of Assurance (SOA) Instructions
- 2017 SOA Briefing