STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2009 - 13
May 26, 2009
TO THE HEADS OF ALL STATE AGENCIES
|Attention:||Commissioners, Chief Financial Officers and Business Managers|
|Subject:||Annual Completion of Internal Control Questionnaire (revised)|
This memorandum introduces the revised Internal Control Guide and reminds agencies to conduct an annual internal control self-assessment.
II. INTERNAL CONTROL SELF-ASSESSMENT
Each agency is required to complete the internal control questionnaire in the Internal Control Guide. The internal control questionnaire must be completed by June 30, 2009 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.
NEW - Agencies can now 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.
For Fiscal Year 2009, agencies must review and complete the revised Internal Control Questionnaire - a no change from past year notation is not acceptable.
The Internal Control Guide and questionnaire are located on the Comptroller's Home Page at www.osc.state.ct.us (Under Comptroller's Manuals-select Internal Control Guide).
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 Fiscal Policy Division at (860)
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