BOP Program Statement 1211.02 § 1

This program statement is intended to prescribe standards and procedures to establish, maintain,

evaluate, and improve Bureau of Prisons (Bureau) internal systems of control. These provisions

apply to all Bureau organizational levels and installations, including divisions, regions,

institutions, and residential reentry offices.

In accordance with 31 U.S.C. § 351 2 (b)(3), Executive Agency Accounting Systems, and Office

of Management and Budget (OMB) Circular A-123, Internal Control Systems, each federal

agency is required to establish a continuous process for evaluating and improving its internal

control systems.

a. Program Objectives.

 Programs comply with applicable laws, regulations, policies, and procedures.

 Independent internal audits for the Bureau be conducted using the current Generally

Accepted Government Auditing Standards (Yellow Book) published by the Government

Accountability Office.

1211.02 6/22/2026 PROPERTY OF US GOVERNMENT 1

 Corrective actions be implemented and monitored for effectiveness to resolve audit findings.

 Weaknesses and deficiencies in financial or administrative controls be identified.

 Efficient management practices be promoted.

 Fraud, waste, abuse, mismanagement, and illegal acts be prevented, detected, and reported.

 Noteworthy accomplishments of programs be identified.

b. Institution Supplement. None.