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:
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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