INTERNAL CONTROL GUIDE
Table of Contents
- Objectives of the Directive.
- Statutory Authority.
- Management Responsibilities.
- Effective Internal Controls.
- Risk Assessment.
- Activities by the Agency
- Activities by Outside Agencies
- Benefits of Annual Self-Evaluation
- Action Steps for Evaluating Internal Controls
- Perform an Initial Review of Accounting Systems in Place
- Prepare Descriptions of the System
- Analyze the Control Environment
- Identify the System's Control Procedures
- Document Key Internal Control Procedures
- Record Keeping Requirements
- Summary and Questions
Appendix A: Who is Responsible for Implementing Internal Controls?
Appendix B: Internal Control Checklists
- State Agency Internal Control Questionnaire
- Confirmation of Completion
Questionnaire Sections Applicable to All Agency Programs
- Procurement and Payables
- Employee Compensation - Payroll and Personnel
- Data Processing
- Receivables and Revenues
Questionnaire Sections Applicable to Federal Funds Only
- Federal Funds - General
- Federal Grants Administration
- Federal Grant Accounting.
- Federal Funds - Subgrants
- Federal Student Financial Assistance Programs
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