STATE OF CONNECTICUT
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 2007-12
April 17, 2007
TO THE HEADS OF ALL STATE AGENCIES
|Attention:||Commissioners, Chief Financial Officers and Business Managers|
|Subject:||Annual Completion of Internal Control Questionnaire|
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, 2007 and kept on file at the agency. Each agency is required to complete the internal control questionnaire in the Accountability Directive Number 1 (Revised).
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 the Fiscal Policy Division at (860) 702-3440.
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