STATE OF CONNECTICUT
NANCY WYMAN COMPTROLLER	OFFICE OF THE STATE COMPTROLLER 55 ELM STREET HARTFORD, CONNECTICUT 06106-1775	MARK OJAKIAN DEPUTY COMPTROLLER

MEMORANDUM NO. 2002-15

April 2, 2002

TO THE HEADS OF ALL STATE AGENCIES

I. PURPOSE

The purpose of this memorandum is to remind agencies to conduct an annual internal control self-assessment as required by Accountability Directive Number 1 (Revised).

II. INTERNAL CONTROL SELF-ASSESSMENT

The internal control questionnaire must be completed by June 30, 2002 and kept on file at the agency. Each agency is required to complete the internal control questionnaire in the Accountability Directive Number 1 (Revised).

III. INSTRUCTIONS FOR COMPLETION

Each year, before June 30, agencies have a responsibility to complete the checklist of internal control evaluation questions. The review of these questions is to be documented by a report noting any weaknesses with recommendations for solutions. Whenever remedial action is required, the agency should prepare and implement an action plan to correct the deficiency.

 

Agencies can review the prior year's completed internal control questionnaire and record any changes to the questionnaire. A photocopy should be used or the applicable section of the questionnaire can be printed from the Comptroller's Home Page at www.osc.state.ct.us (Under Comptroller's Manuals-select Accountability Directive Number 1).

 

The changes to the applicable sections are to be filed with the internal control self-evaluation file at the agency and made available to those auditors who visit the site and upon request by the Auditors of Public Accounts. Agencies must also document if no changes to the questionnaire have occurred.

IV. FOR QUESTIONS OR ASSISTANCE

The Office of the State Comptroller is committed to providing assistance to agency personnel to aid in the completion of the internal control self-assessment. If you have any questions or need additional information about the Accountability Directive or your agency's responsibilities in evaluating its internal control structure or need assistance in evaluating your agency internal control structure, please contact the Policy Services Division at (860) 702-3440.

 

Thank you for your cooperation.

NANCY WYMAN
STATE COMPTROLLER

NW:ED 

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