Department of the Army Regulation 11-2

Army Programs

Managers' Internal Control Program


4 January 2010

Effective date: 4 February 2010

UNCLASSIFIED

PIN: 053422000

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History: This publication is a rapid action revision (RAR). This RAR is effective 26 April 2012. The portions affected by this rapid action revision are listed in the summary of change.

Summary: This regulation implements Public Law 97-255 ; Title 31, United States Code , Section 3512; Office of Management and Budget Circular A-123, and DODI 5010.40 . This regulation increases the involvement and accountability of commanders and managers. It does not contain instructions for evaluating Army accounting systems.

Applicability: This regulation applies to the active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated. This regulation remains in effect during all levels of mobilization. Combatant commands and Joint activities for which the Army is executive agent are supported by the Army Managers' Internal Control Program.

Proponent and Exception Authority: The proponent of this regulation is the Assistant Secretary of the Army (Financial Management and Comptroller). The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25-30 for specific guidance.

Army Management Control Process: This regulation contains internal controls and provides an Internal Control Evaluation for use in evaluating key internal controls (see appendix D ).

Supplementation: Supplementation of this regulation and establishment of command and local forms are prohibited without prior approval from the Assistant Secretary of the Army (Financial Management and Comptroller) (SAFM-FOA), 109 Army Pentagon, Washington, DC 20310-0109.

Suggested Improvements: Users are invited to send comments and suggested improvements on DA Form 2028 (Recommended Changes to Publications and Blank Forms) directly to Assistant Secretary of the Army (Financial Management and Comptroller) (SAFM-FOA), 109 Army Pentagon, Washington, DC 20310-0109.

Committee Continuance Approval: AR 15-1 requires the proponent to justify establishing/continuing committee(s), coordinate draft publications, and coordinate changes in committee status with the U.S. Army Resources and Programs Agency, Department of the Army Committee Management Office (AARP-ZA), 9301 Chapek Road, Building 1458, Fort Belvoir, VA 22060-5527. Further, if it is determined that an established "group" identified within this regulation, later takes on the characteristics of a committee, as found in the AR 15-1, then the proponent will follow all AR 15-1 requirements for establishing and continuing the group as a committee.

Distribution: This regulation is available in electronic media only and is intended for command levels A, B, C, D, and E for the active Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.


This regulation superseded AR 11-2, dated 1 August 1994. This edition publishes a rapid action revision of AR 11-2.


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