APPENDIX B:
INTERNAL CONTROL QUESTIONNAIRE
The questions that follow are designed to help agencies evaluate their
internal control systems. Each section begins with a flowchart that will help
guide you through the questions. For example, the cash receipts flowchart begins
with the question: Are you responsible for cash receipts? If the answer is no,
the checklist does not apply to your agency. Therefore, you should skip to the
next flowchart (cash disbursements) where the exercise is repeated. If the
answer is yes, begin answering the questions listed and continue following the
instructions listed on the flowchart. Repeat this exercise for each of the
flowcharts that follow.
The questions included in this Appendix cover the following six areas of
internal control:
- 1. Cash (Receipts and Disbursements)
- Part A: To be completed by all applicable agencies.
- Part B: To be completed only by central administrative agencies, those
with trustee accounts and agencies with checking accounts.
- 2. Property
-
Part A: To be completed by all applicable agencies.
-
Part B: To be completed only by agencies that handle project accounting.
-
Part C: To be completed by all applicable agencies.
-
3. Procurement and Payables (Purchasing and Payments)
-
Part A: To be completed by all applicable agencies.
-
Part B: To be completed only by agencies that administer grants or
entitlement payments.
-
4. Employee Compensation (Payroll and Personnel)
-
Part A: To be completed by all applicable agencies.
-
Part B: To be completed only by agencies that process their own payroll
(e.g., for students, patients, or inmates) and OSC's Payroll Services
Division.
-
5. Electronic Data Processing
-
This section to be completed only by agencies that perform electronic data
processing.
-
6. Receivables and Revenues
-
This section to be completed only by agencies that collect revenues.
-
7. Federal Funds
-
Remaining sections apply to Federal Funds Only.
Please note, agencies need not submit these checklists to the Office of
the State Comptroller. This self-evaluation should be filed at the agency and
made available to those auditors who visit the site.
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