COMPTROLLER'S SEAL STATE OF CONNECTICUT

STATE OF CONNECTICUT

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

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)

I. PURPOSE

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) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

NW:CH:EH

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