Management Accountability and Control. Office of Management and Budget Circular A-123. Management Accountability and Control.
Management Accountability and Control
Office of Management and Budget
Management Integrity Branch,
Office of Federal Financial Management,
Office of Management and Budget,
Washington, DC 20503
Federal employees must ensure that government resources are used efficiently and effectively to achieve intended program results.
Resources must be used consistent with agency mission, in compliance with law and regulation, and with minimal potential for waste, fraud, and mismanagement.
ASSESSING AND IMPROVING MANAGEMENT CONTROLS
This continuous monitoring, and other periodic evaluations, should provide the basis for the agency head's annual assessment of and report on management controls, as required by the Integrity Act.
Distribution of Integrity Act Report.
The assurance statements and information related to both Sections 2 and 4 should be provided in a single Integrity Act report. Copies of the report are to be transmitted to the President; the President of the Senate; the Speaker of the House of Representatives; the Director of OMB; and the Chairpersons and Ranking Members of the Senate Committee on Governmental Affairs, the House Committee on Government Reform and Oversight, and the relevant authorizing and appropriations committees and subcommittees.