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Internal Control Guide Overview

Consistent with the Constitutional and statutory obligations of the Office of the State Comptroller (OSC) to ensure integrity and efficiency in accounting and reporting of State finances, the Central Accounts Payable Division issues the Internal Control guide for statewide internal controls and accountability.

The Internal Control Guide discusses Internal Controls and the role managers play in developing, implementing and monitoring them. The State Comptroller's Office issued a revised Internal Control Guide in 2009 to streamline the content of the existing manual and to provide on-line completion by state agencies.

An effective Internal Control Plan is a high level, department-wide summarization of risks and controls for all of its business processes. It is communicated throughout the department, and continuously monitored and updated. A good system of controls begins at the highest level of the organization and assists management in meeting objectives while avoiding serious problems.

The agency head is responsible for all of the agency's activities and sets expectations for meeting the agency's goals and objectives for all financial and programmatic activities. Management must immediately report all unaccounted for variances, losses, shortages or thefts of funds or property to the Office of the State Comptroller and Auditors of Public Accounts.

The annual internal control self-evaluation and risk assessment process allows managers to evaluate the internal controls systems and identify possible deficiencies within their areas of responsibility. Each agency is required to complete the internal control questionnaire annually.

Internal Control Memoranda: http://www.osc.ct.gov/2016memos/numbered/201612.htm

Internal Control Guide: http://www.osc.ct.gov/manuals/InternalCntl/index.html


Q. Are agencies required to answer the internal questions every year and submit to the State Comptrollers Office?

A. All Agencies are required to complete the Internal Guide Questionnaire each year. Copies should not be sent to the State Comptrollers Office, but each agency must keep an electronic copy along with a signed Confirmation of Completion in their files and made available to the auditors upon request.

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