scope:

PURPOSE. This Commandant Notice identifies Assessable Organizational Elements (AOE) and requires that these AOE's report to the Commandant an explicit level of assurance over the effectiveness and efficiency of control activities under their supervision and direction including financial and non-financial business processes. Each AOE is responsible for providing a statement of assurance (SOA) over internal controls and compliance with laws and regulations. This Commandant Notice supports compliance with references (a) through (e), 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.