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Internal Control & Risk Management Tools
Program Currently Unstaffed

The Statewide Financial Internal Controls Program is currently unstaffed effective November 1, 2010.

The information on this webpage will remain available for use; however it will not be regularly updated. If you have questions or concerns regarding the content of this webpage, please send a message to Web Site Feedback.  

Financial Emergency Management

Financial Emergency Management (pdf)

Grant Guidance
Advisory Controls & Best Practices for A-87 Compliance (pdf)
Supplemental Materials:
Techniques for Monitoring Federal Subawards (available from Thompson Publishing Group: www.thompson.com)
Current Topics In Grant Management: Key Issues In Managing Federal Awards (available from Thompson Publishing Group: www.thompson.com
Internal Control Guidebook
Appendix A - Levels of System Access and Potential Risks (doc)

Appendix B - IT General Control Objectives for Financial Reporting (doc)

Appendix C - IT Application Control Objectives for Financial Reporting (doc)

Appendix D - A Model Internal Control Plan (doc)

Appendix E - Example Employee Survey on Agency Culture and Personnel Policies (doc)

Appendix F - Example of Management Inquiries Regarding Entity Level Controls (doc)

Appendix G - Example Questions for Individuals or Focus Groups (doc)

Self Assessment Tools (print to use)

Entity Level Controls (doc)
Expenditures and Disbursements (doc)
Payroll Controls (doc)
Revenue and Cash Receipts (including A/R and E-Commerce) (doc)
Financial Close Process (doc)
American Recovery & Reinvestment Act (ARRA) (doc) 
Other Tools
Core Financial System Requirement (pdf) - A checklist for Reviewing Systems under the Federal Financial Management Improvement Act

Management Control System Checklist (doc)
Managing the business risk of fraud (pdf)

Managing the Risk of Fraud (pdf) - A General Guide for Managers    

Small Agency Finance Management Self Assessment Tool (doc) 
Expenditure Authority
Expenditure Authority and Responsibilities (pdf) Last Revised May 8, 2006