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| Attention: | Commissioners, Chief Fiscal Officers and Business Managers |
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| Subject: | Annual Completion of Internal Control Questionnaire |
I. PURPOSE
This memorandum reminds agencies to conduct an annual internal control
self-assessment as required by the Internal Control Guide.
II. INTERNAL CONTROL SELF-ASSESSMENT
Each agency is required to complete the internal control questionnaire
contained in the Internal Control Guide. The Internal Control Guide and
questionnaire are located on the Comptroller's Home Page at
osc.ct.gov (Under Comptroller's
Manuals-select Internal Control Guide). The internal control questionnaire must
be completed by June 30, 2016 and kept at the agency.
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. The
completed internal control questionnaire remains at the agency and made
available to those auditors who visit the site and upon request by the Auditors
of Public Accounts.
Agencies should access and complete the internal control questionnaire on-line. Agencies may find it useful to distribute sections of the questionnaire to the appropriate business area managers for completion. At the end of the questionnaire, there is a form that the agency head and business manager must sign to confirm that the information entered into the questionnaire is complete and accurate.
Agencies can review the prior year's completed internal control questionnaire, record any changes to the questionnaire and save as a new document for fiscal year 2016. Agencies must also document if no changes have occurred. Refer to the Internal Control Questionnaire Instructions section.
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 Internal Control Guide or your agency's responsibilities in evaluating its
internal control structure, please contact the Administrative Services Division
at 860-702-3440.
KEVIN LEMBO
STATE COMPTROLLER
KL:CH
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