BOP Program Statement 8510.02 § 36

program that provides management at all levels with information

to help achieve efficient administration and operations control.

This program is concerned with all phases of financial,

operational, and program activities in UNICOR rather than being

limited to financial matters. A brief commentary concerning

audit activity as related to internal control follows:

PS 8510.02

1/21/2003

Page 27

a. External Audits. The OMB, through the DOJ, oversees audits

of UNICOR's financial statements, as directed in the Chief

Financial Officers Act of 1990. These reviews are directed in

part to the adequacy of internal controls. Their appraisal and

associated recommendations provide meaningful contributions to

the process of maintaining an effective internal control system.

b. Internal Audits. The Bureau’s Program Review Division

reviews each location cyclically and concentrates on policy

compliance.

c. Operating Management's Review Program. Operating

management has a responsibility to review its areas of

responsibility continually to ensure compliance with UNICOR

operating procedures. They will evaluate the efficiency and

effectiveness of operations in meeting stated goals and

objectives, and ensure the validity and meaningfulness of

financial and production reports.

— Review of program activities (i.e. field, program or

corporate) includes evaluating all personnel

accomplishment.