scope:

PURPOSE. To identify Assessable Organizational Elements (AOE) and establish requirements that these AOEs report to the Commandant the level of assurance over the effectiveness and efficiency of control activities under their supervision and direction, to include financial and non-financial business processes. Each AOE is responsible for providing a statement of assurance (SOA) over internal controls designed to ensure efficient and effective operations, accurate reporting, compliance with laws and regulations, and prevention of misappropriation of assets within their programs. This Commandant Notice supports compliance with References (a) through (i) and directs Coast Guard managers to establish, maintain, review, and improve internal controls through active involvement in annual assessments that support the Commandant's assurance statement.