BOP Program Statement 1211.02 § 6

OMB Circular A-123, "Management's Responsibility for Enterprise Risk Management and

Internal Control", is a White House OMB policy directive requiring federal agencies to establish,

assess, and report on internal controls to improve accountability, reduce fraud, and manage risks.

It guides managers to integrate risk management with financial reporting, ensuring effective and

efficient operations.

The Federal Managers Financial Integrity Act requires that each federal agency establish,

maintain, evaluate, improve, and report on internal controls in its program and administrative

areas. All levels of management are involved in ensuring the adequacy of internal controls.

By August 15th of each year, Wardens and Branch Administrators will submit assurance

statements to their respective Regional/Assistant Director. The statement will indicate if existing

and new program activities under their purview are being managed effectively and efficiently to

achieve the agency’s goals. The Wardens and Branch Administrators will provide reasonable

assurance that government resources are protected against fraud, mismanagement, or

misappropriation.

By September 1st of each year, Assistant and Regional Directors will submit an assurance

statement to the Director with a copy to the Assistant Director, DCO.

The Director submits an assurance statement to the Attorney General at the end of each fiscal

year certifying programs operate effectively and in accordance with applicable law, and systems

of internal control are adequate to protect resources.

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REFERENCES

Bureau Forms Prescribed by 1211.02

BP-A1165 Management Response/Action Plan

Federal Statutes

31 U.S.C. § 3512(b)(3)

Other References

OMB Circular A-123, Management’s Responsibility for Internal Control

U.S. Government Accountability Office. (2024). Government Auditing Standards: 2024 revision

(GAO-24-106786)

DOJ Order 2860.3A, Implementation of the Federal Manager’s Financial Integrity Act (PL 97-

255), 1986

ACA Standards

Performance-Based Standards and Expected Practices for Adult Correctional Institutions

(5th Edition): 5-ACI-1A-17

Performance-Based Standards and Expected Practices for Adult Local Detention Facilities

(5th Edition): 5-ALDF-7D-01, 5-ALDF-7D-03

Standards for Administration of Correctional Agencies (2nd Edition): 2-CO-1A-09, 2-CO-1A-

16; 2-CO-1A-17; 2-CO-1A-20, 2-CO-1A-22, 2-CO-1A-23, and 2-CO-1B-07

Records Retention Requirements

Requirements and retention guidance for records and information applicable to this program are

available in the Records and information Disposition Schedule (RIDS) on the Bureau’s intranet

site.

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