APPENDIX B:
INTERNAL CONTROL CHECKLISTS

The checklists that follow are designed to help agencies evaluate their internal control systems. Each checklist 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 checklists 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 activity or welfare funds 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 only by agencies that must depreciate assets.

 

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 Central Payroll 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 or the Office of Policy and Management. This self-evaluation should be filed at the agency and made available to those auditors who visit the site. Please notify the Auditors of Public Accounts (18 Trinity St. Hartford, CT 06106) by memo when you have completed the questionnaire. Notification must be received by June 30th of each fiscal year. Agencies which will not be visited by audit staff during an audit cycle will be asked to mail the completed questionnaire.

If you have any questions or need assistance with the internal control checklists please contact OSC's Policy Evaluation and Review Division at (860)702-3440.

Upon request, this publication will be made available in large print, computer readable
formats, or Braille pursuant to the requestor's requirements.

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