Internal Control Management

The Department's Office of Program Evaluation and Risk Management is responsible for Implementing non-financial internal controls required by the Federal Manager's Financial Integrity Act (FMFIA). OPERM coordinates FMFIA activities with the Office of Financial Management which has responsibility for financial internal control requirements.

OMB Circular A-123

Office of Management and Budget (OMB) Circular A-123 defines management’s responsibility for internal control in Federal departments and agencies. In December 2004, OMB revised A-123 and introduced a new appendix, Appendix A, which prescribes a strengthened process to assess the effectiveness of the internal control over financial reporting.

Subsequently, OMB issued Appendix B, which requires Federal agencies to maintain internal controls that reduce fraud, waste, and error in government charge card programs, and Appendix C, which relates to the measurement and remediation of improper payments.

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

Office of Program Evaluation and Risk Management
Office of the Chief Financial Officer and Assistant Secretary for Administration
U.S. Department of Commerce

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Page last updated August 22, 2011