Care and Disposition of Remains - Army Publishing Directorate ...

Appendix B
Management Control Checklist
B–1. Function
The function covered by this checklist is the use of the Disposition of Remains Open Allotment for procuring supplies
and services and issuing travel orders.
B–2. Purpose
The purpose of this checklist is to assist Casualty Area Commanders (CAC) and supervisors of installation mortuary
officers in evaluating their key management controls. It is not intended to cover all controls.
B–3. Instructions
Answers must be based on the actual testing of key management controls such as document analysis, direct observations,
interviewing, sampling, and simulation. Answers that indicate deficiencies must be explained and corrective
action indicated in supporting documentation. These key management controls must be formally evaluated at least once
every year. Certification that this evaluation has been conducted must be done on DA Form 11–2 (Management
Control Evaluation Certification Statement). A copy of this form is located at the back of this publication.
B–4. Test questions
a. General. Has the local CAC developed and implemented local internal management and control procedures to
prevent fraud, waste, and abuse of the open allotment? Attach copy of procedures.
b. Contracts and purchasing.
(1) Have only CAC authorized, by memoranda, activities contracted or made purchases through the open allotment.
(2) Does the person(s) submitting requisitions have the appropriate references to determine the propriety of charging
contracts and purchases to the open allotment? List references on hand.
(3) Supplies purchased with the open allotment funds were not laterally transferred or diverted to another activity? If
laterally transferred or diverted to another activity list unit supply document number and date.
(4) Have procedures been established for the designated CAC activity to reconcile all contracting and purchasing
disbursements that used an open allotment fund cite? Attach copy of procedures.
c. Travel orders.
(1) Have only CAC authorized, by memoranda, activities and units used the open allotment fund cites to issue travel
orders? List activities/units and date of memoranda.
(2) Have procedures been established for the designated CAC activity to reconcile all disbursements that used an
open allotment fund cite? Attach copy of procedures.
(3) Does the person approving travel orders have the appropriate references to determine the propriety of using the
open allotment? List references on hand.
B–5. Comments
Help make this a better tool for evaluating management controls. Submit comments to CDR, U.S. Total Army
Personnel Command (TAPC–PED–D), 2461 Eisenhower Avenue, Alexandria, VA 22331–0482.
Appendix C
Armed Services Specification for Mortuary Services (Care of Remains of Deceased
Personnel and Regular and Port of Entry Requirements for Caskets and Shipping Cases)
The paragraph numbers in parentheses generally show the original paragraph numbers of the Federal Acquisition
Regulation armed services specification.
C–1. (1) Scope 1
a. (1.1.) This specification (in two parts) establishes minimum standards for the care and handling of deceased
personnel. It encompasses professional services and requirements, caskets and shipping cases, transportation and
hygienic practices. This specification is applicable to regular and port of entry requirements.
b. This paragraph is reserved for future use.
Section I
Remains
AR 638–2 • 22 December 2000
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