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. 96-58

ACCOUNTABILITY DIRECTIVE
NUMBER 1 (REVISED)

To:Commissioners, Chief Financial Officers, and Business Managers
of all State Agencies and Authorities
FROM:

Nancy Wyman, State Comptroller
Michael Kozlowski, Secretary of Office of Policy and Management
Robert G. Jaekle, State Auditor
Kevin P. Johnston, State Auditor
DATE: December 15, 1996
REGARDING:
Joint OSC/OPM/APA Accountability Directive Series: Internal Control
And Financial Management Integrity For State Government


In the interest of promoting responsible, efficient and cost effective governance, the Office of the State Comptroller (OSC), the Office of Policy and Management (OPM) and the Auditors of Public Accounts (APA) cooperatively developed the following Accountability Directive concerning proper internal controls and financial management integrity. This Directive supersedes the revised OPM/OSC Accountability Directive Number 1 Exposure Draft issued in December 1994.

Purpose
The purpose of this Directive is to help managers evaluate their agency internal control systems and identify possible deficiencies within their area of responsibility. This Directive establishes an annual self-evaluation and risk assessment process that will lead to the implementation of more effective controls before problems arise.

In order to facilitate this agency self-evaluation, a series of action steps are contained in the enclosed Directive. Please notify the Office of the Auditors of Public Accounts (18 Trinity St. Hartford, CT 06106) by memo when you have completed the questionnaire. Notification must be received by June 30th of each fiscal year. Agencies which will not be visited by audit staff during an audit cycle will be asked to mail a copy of the completed questionnaire. You will be contacted under separate cover if this is required. The final product of this process, an internal control self-assessment, will be completed annually by June 30 and kept on file at the agency.

Revisions
With the issuance of a sole internal control directive by the Auditors of Public Accounts and the Office of the State Comptroller, certain revisions have taken place to avoid duplication of the questionnaire. The following are the major revisions:

  1. New telephone numbers and new division names for the Office of the State Comptroller
    wherever they are referenced.
  2. New information concerning when to forward a copy of the questionnaire to the Auditors of
    Public Accounts.
  3. Request form to obtain Accountability Directive 1 on diskette.
  4. Pages added to Accountability Directive 1:
    pg.44(3d, f), pg.46(5c-f), pg.49(8a-I), pg.52 (13a-d) (14a-e), pg.57(12a-e),
    pg.58(1,2,4-6), pg.61(10-12), pg.64(15a-f, 16,19), pg. 67(3c), pg.68(5a-c).

For Questions or Assistance
OSC, OPM and APA are committed to providing assistance to agency personnel to aid in the completion of this internal control self-assessment. If you have any questions or need additional information about this Directive or your agency's responsibilities in evaluating its internal control structure, please contact:

The Office of the State Comptroller, Policy Evaluation & Review Division, at 860-702-3440 or the Office of Policy and Management, Office of Finance at 860-418-6235 or the Auditors of Public Accounts at 860-566-3649 x314.

This Directive is also available online at:http://www.osc.state.ct.us/manuals/AcctDirect/index.html

Thank you for your cooperation.

Sincerely,

_______________________________
Nancy Wyman
State Comptroller
_______________________________
Michael Kozlowski, Secretary
Office of Policy and Management
_______________________________ _____________________________
Robert G. Jaekle, State Auditor Kevin P. Johnston, State Auditor
Auditor of Public Accounts Auditor of Public Accounts

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