Accountability Directive Number 1 (Revised)
Table of Contents
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For the related Comptroller's Memorandum:
Directive Number 1 (Revised) 12/15/96 Comptroller's Memorandum # 96-58
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- Objectives of the Directive.
- Statutory Authority.
- Management Responsibilities.
- Effective Internal Controls.
- Risk Assessment.
- Activities by the Agency
- Activities by Outside Agencies
- Benefits of Annual Self-Evaluation
- Action Steps for Evaluating Internal Controls
- Perform an Initial Review of Accounting Systems in Place
- Prepare Descriptions of the System
- Analyze the Control Environment
- Identify the System's Control Procedures
- Document Key Internal Control Procedures
- Record Keeping Requirements
Appendix A: Who is Responsible for Implementing Internal Controls?
Appendix B: Internal Control Checklists
- Cash (Receipts and Disbursements)
- Procurement and Payables (Purchasing and Payments)
- Employee Compensation (Payroll and Personnel)
- Electronic Data Processing
- Receivables and Revenues
- Federal Funds
STATE AGENCY INTERNAL CONTROL QUESTIONNAIRE
SECTIONS APPLICABLE TO ALL AGENCY PROGRAMS
SECTIONS APPLICABLE TO FEDERAL FUNDS ONLY
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