COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
DEPUTY COMPTROLLER
|
||
| 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 |
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.
Questions regarding memorandum interpretation may be directed to the Policy Evaluation and Review Division at (860) 702-3440.
NANCY WYMAN
STATE COMPTROLLER
Back to Comptroller's Home Page
Back to Index of Comptroller's Memoranda