ATP 1-06.4: Internal Controls | T.REX ARMS Field Manual Vault

ATP 1-06.4 Internal Controls

ATP 1-06.4

Internal Controls

Army · ATP · May 2016 · 36 pages

About

ATP 1-06.4 provides Army financial management with the techniques and practices to integrate management internal controls into key aspects of FM. This publication provides an initial overview of management internal controls and expands management internal controls into the five core competencies of financial management: fund the force; banking and disbursing; pay support; accounting support and cost management; and the Managers' Internal Controls Program (MICP). Additionally, this publication provides application of MICP which not only impacts Army financial management, but impacts commanders at all levels within the Army. ATP 1-06.4 incorporates principles from the Department of Defense (DOD) Financial Improvement and Audit Readiness (FIAR) guidance as mandated by the Office of Management and Budget (OMB) Circular A-123.

DesignationATP 1-06.4

EditionMay 2016

StatusActive

ProponentTRADOC

Pages36

FunctionSustainment

CollectionCurrent Doctrine

Approved for public release; distribution is unlimited. Headquarters Department of the Army MAY 2016 This publication