BOP Program Statement 8510.02 § 7

delegated authority to the Corporate Controller who is ultimately

responsible for the reliability of accounting and financial data

for both the Central Office and field locations as summarized and

reported internally and externally.

The Controller is also responsible for implementing the necessary

internal controls procedures to safeguarde corporate assets and

ensure the validity and integrity of the financial data generated

via the information system.

— Commensurate authority is delegated by the Associate

Commissioner, through the Deputy Associate Commissioner.

Generally, these responsibilities are discharged through

processes, such as:

— issuing accounting policies;

— establishing systems and procedures;

— reviewing submitted reports;

— coordinating training for Financial Management Branch staff;

and

— overseeing the assignment of positions and the selection of

personnel for these positions.