Accountability Directive Number 1 (Revised)
Table of Contents

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For the related Comptroller's Memorandum:
Accountability Directive Number 1 (Revised) 12/15/96 Comptroller's Memorandum # 96-58

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  1. Introduction
  2. Objectives of the Directive.
  3. Statutory Authority.
  4. Supersedence.
  5. Management Responsibilities.
  6. Effective Internal Controls.
  7. Risk Assessment.
    1. Activities by the Agency
    2. Activities by Outside Agencies
    3. Benefits of Annual Self-Evaluation
  8. Action Steps for Evaluating Internal Controls
    1. Perform an Initial Review of Accounting Systems in Place
    2. Prepare Descriptions of the System
    3. Analyze the Control Environment
    4. Identify the System's Control Procedures
    5. Document Key Internal Control Procedures
  9. Record Keeping Requirements
  10. Summary.
  11. Questions

Appendix A: Who is Responsible for Implementing Internal Controls?

Appendix B: Internal Control Checklists

  1. Cash (Receipts and Disbursements)
  2. Property
  3. Procurement and Payables (Purchasing and Payments)
  4. Employee Compensation (Payroll and Personnel)
  5. Electronic Data Processing
  6. Receivables and Revenues
  7. Federal Funds

STATE AGENCY INTERNAL CONTROL QUESTIONNAIRE

Instructions

SECTIONS APPLICABLE TO ALL AGENCY PROGRAMS

SECTIONS APPLICABLE TO FEDERAL FUNDS ONLY

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