US · guidance
BOP Program Statement 8510.02 § 25
PLANNING. An agency's planning process should provide an
effective internal control element. Goals and objectives which
are well defined establish the parameters within which agency
personnel must operate and include clearly identifiable and
measurable performance expectations for evaluation purposes.
PS 8510.02
1/21/2003
Page 17
In addition, cash projections, inventory stock level
requirements, facility and personnel projections, and sales order
planning provide a basis for evaluating the effectiveness of
internal controls in those areas.
— It is essential that plans challenge operating personnel
effectively without being unrealistic or unreasonable.
— The planning process must include requirements for
management review and evaluation of accomplishments in
relation to expectations.
Such analytical reviews should lead to recommendations for
corrective action and follow-up to ensure responsiveness and to
prevent recurrence of any noted deficiencies.
UNICOR planning must be so devised that actual operating results
can be measured against predetermined expectations.
— Analysis and evaluation of resultant deviations may disclose
breakdowns within the internal control system. Such
deviations must be investigated and breakdowns corrected as
necessary in a timely fashion.
— Effective managerial reactions depend upon sophisticated
development of meaningful and realistic expectations.
History
PS 8510.02 dated 2003-01-21
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
7c6aef48735ac290cf5bfef8a8583ec99773671976e438ca43acbdee8d43c61f
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