COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 96-42

August 1, 1996

TO THE HEADS OF ALL STATE AGENCIES

Attention:Commissioners, Chief Financial Officers,
and Business Managers of State Agencies and
Authorities
Subject:Accountability Directive 1: Internal Control
and Financial Management Integrity for State
Government

  1. ACCOUNTABILITY DIRECTIVE 1

    The Office of the State Comptroller and the Office of Policy and Management jointly issued "Accountability Directive Number 1 (Revised)" in December 1994. This directive (exposure draft) describes effective internal controls, managements responsibility as regards to internal control systems and a process to evaluate such systems. Also included are six internal control checklists to be completed, retained by the agency and re-evaluated each fiscal year.

    In March 1996, the Offices of the Comptroller and Auditors of Public Accounts developed a sole internal control questionnaire. This was mailed to all state agencies in March 1996, stating that the final version of the directive would be issued June 30, 1996.

    The final version of the Accountability Directive 1 has been delayed until further notice. Agencies are to use the questionnaire issued by the Auditors of Public Accounts and the narrative contained in the exposure draft until the final Directive is issued.

  2. QUESTIONS

    Questions regarding memorandum interpretation may be directed to the Policy Evaluation and Review Division at (860) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

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