| |
| | [No title] |
 | | POLICY It is DoD policy under reference (a) that a MC Program be established to review, evaluate and report on the effectiveness of MCs in the Department of Defense, and to take appropriate action to identify and correct ineffective MCs and to establish MCs when warranted. |
 | | Under OMB Circular A-123 (reference (c)), “...management controls should be an integral part of the entire cycle of planning, budgeting, management, accounting, and auditing. |
 | | Reference (c) is the most pertinent yardstick for this factor. |
| www.dtic.mil /whs/directives/corres/text/i501040p.txt (4642 words) |
|