Agency Internal Control Program

Number: 5400.41C ADM
Status: Active
Signature Date: 05/14/2018
Expiration Date: 05/14/2025


               Washington, DC 20405


                                                                                                                     ADM 5400.41C

                                                                                                                        May 14, 2018




 SUBJECT:  Agency Internal Control Program

1.  Purpose.  To establish the Agency Internal Control Program (AICP), which establishes agency-wide policy to ensure the General Services Administration (GSA) has effective internal controls.  Continual assessment and evaluation of internal controls is imperative for managers to provide accountability of their programs and ensure that the mission of the agency is carried out efficiently, effectively, and in compliance with laws and regulations.  This Order revises the policies, definitions, responsibilities, and procedures of the AICP in order for managers to implement effective internal controls.

2.  Cancellations.  ADM P 5400.41B is canceled.

3.  Nature of revision.  This Handbook is being issued to incorporate revisions resulting from changes in the Office of Management and Budget (OMB) Circular A-123, Management's Responsibility for Enterprise Risk Management and Internal Control, revised July 15, 2016, and to include a risk assessment questionnaire, the updated electronic GSA Form 3599, Program Component Part I, new requirements for conducting evaluations and tracking recommendations, and new assurance statement requirements for internal controls over financial reporting.  The revisions are designed to better align standards for internal control and current terminology, highlight current legislative and regulatory requirements that should be coordinated and considered when assessing the effectiveness of internal controls and assure Congress, OMB, the public, and our customers that GSA is committed to safeguarding its assets and providing reliable financial information.

4.  Background.  This Handbook is issued to implement the requirements of Sections 2 and 4 of the Federal Managers' Financial Integrity Act of 1982 (Public Law 97-255), as amended, codified at 31 U.S.C. 351 2(d)(2) and OMB Circular A-123.  It outlines the responsibilities that all managers in GSA have relating to the agency's system of internal controls, and includes procedures for carrying out those responsibilities.