DoDI 5010.40 经理内部控制程序.pdf

Department of Defense INSTRUCTION NUMBER 5010.40 May 30,2013 Incorporating Change 1,Effective June 30,2020 USD(C)/CFO SUBJECT:Managers Internal Control Program Procedures References:See Enclosure 1 1.PURPOSE.This instruction:a.Reissues DoD Instruction 5010.40(Reference(a)in accordance with the authority in DoD Directive(DoDD)5118.03(Reference(b)to implement the policy in section 3512 of Title 31,United States Code(U.S.C.)(also known and referred to in this instruction as“The Federal Managers Financial Integrity Act(FMFIA)”)(Reference(c)and Office of Management and Budget(OMB)Circular No.A-123(Reference(d).b.Assigns responsibilities and prescribes procedures for the execution of the Managers Internal Control Program.2.APPLICABILITY.This instruction applies to the Office of the Secretary of Defense(OSD),the Military Departments,the Joint Chiefs of Staff,the Combatant Commands,the Office of the Inspector General of the Department of Defense,the Defense Agencies,the DoD Field Activities,and all other organizational entities within the DoD(referred to collectively in this instruction as the“DoD Components”).3.POLICY.This instruction implements DoD policy,pursuant to References(c)and(d)