Comptrollers' Numbered Memoranda
2019-06: Annual Completion of Internal Control Questionnaire
Date: May 20, 2019
MEMORANDUM NO. 2019-06
May 20, 2019
TO THE HEADS OF ALL STATE AGENCIES
Attention:
Commissioners, Chief Fiscal Officers and Business Managers
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, 2019 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 2019. 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 Administrative Services at 860-702-3440.
KEVIN LEMBO
STATE COMPTROLLER
KL:ED
|
MEMORANDUM NO. 2019-06
May 20, 2019
TO THE HEADS OF ALL STATE AGENCIES
| Attention: | Commissioners, Chief Fiscal Officers and Business Managers |
|---|---|
| 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, 2019 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 2019. 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 Administrative Services at 860-702-3440.
KEVIN LEMBO
STATE COMPTROLLER
KL:ED