state of connecticut

APPENDIX B:
INTERNAL CONTROL QUESTIONNAIRE

The questions that follow are designed to help agencies evaluate their internal control systems. Each section 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 questions 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 trustee accounts 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 by all applicable agencies.
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 Payroll Services 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. This self-evaluation should be filed at the agency and made available to those auditors who visit the site.

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