|STATE OF CONNECTICUT|
THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MEMORANDUM NO. 96-58
NUMBER 1 (REVISED)
|To:||Commissioners, Chief Financial Officers, and Business Managers
of all State Agencies and Authorities
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|
Joint OSC/OPM/APA Accountability Directive Series: Internal Control
And Financial Management Integrity For State Government
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.
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:
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.
|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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