33 C.F.R. § 96.220 What makes up a safety management system?
Title 33 - Navigation and Navigable Waters
(a) The safety management system must document the responsible person's— (1) Safety and pollution prevention policy; (2) Functional safety and operational requirements; (3) Recordkeeping responsibilities; and (4) Reporting responsibilities. (b) A safety management system must also be consistent with the functional standards and performance elements of IMO Resolution A.741(18).
Title 33: Navigation and Navigable Waters
PART 96—RULES FOR THE SAFE OPERATION OF VESSELS AND SAFETY MANAGEMENT SYSTEMS
Subpart B—Company and Vessel Safety Management Systems
§ 96.220 What makes up a safety management system?

