(3) A complete physical inventory of COMSEC material charged to the account, including material
on hand receipt.
(4) Soliciting the custodian's accounting problems and making recommendations.
(5) The auditor's recommendations for improving local accounting procedures.
d. After an audit, the CCSLA auditor informs the COMSEC custodian and unit commander of any
situation needing immediate action. A formal audit report is sent through command channels to the commander
of the audited COMSEC account. This report outlines the COMSEC accounts condition and recommended
improvements.
e. The CCSLA recommends that COMSEC material direct support activities conduct local audits of
their subaccount. They should use the same approach as CCSLA uses in its audits. Frequency, scope, and
reporting of subaccounts should be coordinated with local commands before actual audits.
3.
COMSEC inspections. Inspections of COMSEC material are conducted to ensure that COMSEC material
is properly protected. Audits of COMSEC accounts will include a total physical inventory of all COMSEC
material charged to the account, a check of accounting records and files, and a review of internal accounting and
operating procedures.
a. Chapter 6 of AR 380-40, DA Policy for Safeguarding and Controlling COMSEC Information,
outlines the conduct of INSCOM and command COMSEC inspections. In addition, frequent inspections or
checks of the facility by assigned personnel are strongly recommended.
b. The command inspection is done at the discretion of the responsible commander. Its purpose is to
ensure COMSEC material is used, stored, distributed, destroyed, and accounted for according to appropriate rules
and regulations. The command inspection system is the backbone of the Army's efforts to ensure COMSEC
material receives proper protection.
(1) The interval between command inspections cannot exceed 24 months. However, more frequent
inspections are recommended.
(2) Command inspectors are selected, based on their experience and knowledge of COMSEC policies
and procedures. Appointed in writing, they must:
(a) Be familiar with AR 380-40 and the TB 380-41 series.
(b) Be a graduate of the Training and Doctrine Command approved Standardized COMSEC
Custodian course.
(c) Have had prior experience as a COMSEC custodian or inspector.
(d) Meet the unwaived grade requirements for COMSEC custodian.
7-3
SS0137
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