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. 2000-20

April 25, 2000

TO THE HEADS OF ALL STATE AGENCIES

Attention: Commissioners, Chief Financial Officers and Business Managers
Subject: Annual Completion of Internal Control Questionnaire

I. PURPOSE

The purpose of this memorandum is to remind agencies to conduct an annual internal control self-assessment as required by Accountability Directive Number 1 (Revised).

II. INTERNAL CONTROL SELF-ASSESSMENT

The internal control questionnaire must be completed by June 30, 2000 and kept on file at the agency. Each agency is required to complete the internal control questionnaire in the Accountability Directive Number 1 (Revised). Please refer to Memorandums 98-6 and 96-58 for additional information.

III. INSTRUCTIONS FOR COMPLETION

Each year, before June 30, agencies have a responsibility to complete the checklist of internal control evaluation questions. The review of these questions is to be documented by a report noting any weaknesses with recommendations for solutions. Whenever remedial action is required, the agency should prepare and implement an action plan to correct the deficiency.

Agencies can review the prior year's completed internal control questionnaire and record any changes to the questionnaire. A photocopy should be used or the applicable section of the questionnaire can be printed from the Comptroller's Home Page at www.osc.state.ct.us (Under Comptroller's Manuals-select Accountability Directive Number 1).

The changes to the applicable sections are to be filed with the internal control self-evaluation file at the agency and made available to those auditors who visit the site and upon request by the Auditors of Public Accounts. Agencies must also document if no changes to the questionnaire have occurred.

IV. FOR QUESTIONS OR ASSISTANCE

The Office of the State Comptroller is committed to providing assistance to agency personnel to aid in the completion of the internal control self-assessment. If you have any questions or need additional information about the Accountability Directive or your agency's responsibilities in evaluating its internal control structure or need assistance in evaluating your agency internal control structure, please contact:

Office of the State Comptroller, Policy Services Division, 860-702-3440.

Thank you for your cooperation.

NANCY WYMAN
STATE COMPTROLLER

 

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