scope:

All commanders and commanding officers are responsible for establishing and monitoring internal controls (or management safeguards) for their commands. References (a) through (j) apply. Guidelines for NROTC units are provided via other correspondence. Internal controls are built into the work process to provide reasonable assurance that resources are safeguarded; information is accurate and reliable; laws, regulations, and policies are adhered to; and economy and efficiency are achieved. As such, the MC Program applies to all programs and functions.