SUMMARY: This Directive reissues reference DoD Directive 5010.38, April 14, 1987 to: (1) Establish the DoD program for MC and address the establishment and assessment of MCs. (2) Incorporate guidance under references Section 3512 of title 31, United States Code; Office of Management and Budget(OMB) circular No. A-123, Revised, "Management Accountability and Control," June 21, 1995; OMB Memorandum, "Year-End Internal control Report," current edition, and General Accounting Office "Standards for Internal Control in the Federal Government" (reference GAO Policy and Procedures Manual for Guidance of Federal Agencies, "Standards for Internal Control in the Federal Government," October, 1984). (3) Establish policy and assign responsibilities.

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OPR:  USD(C), 703-697-8364