Documentation is the Cornerstone of Your Internal Controls
While your primary responsibility is to achieve your department’s mission, you also have a duty to demonstrate proper stewardship and accountability for public resources. A strong written system of internal controls, supported by documentation, provides evidence of this stewardship. When audits or questions arise about expenditures, processes, or decisions, having clear documentation of your approach is invaluable.
This documentation does not need to be complicated or time-consuming. By building simple steps into your daily processes, you can capture your decision-making and internal procedures. Documentation can include process flow-charts, checklists, meeting notes, system comments, quarterly check-ins, compliance self-assessments, review and approval screenshots for expenditure decisions, contracts and invoices, photos of whiteboarding exercises or compliance reviews.
Action Steps:
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Identify simple ways staff can document daily processes (manual or systemic) that demonstrate proof of internal controls and compliance
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Train and encourage staff to keep notes, comments, date stamps, or checklists that show they are following procedures.
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Design processes that involve more than one person to document teamwork, oversight, and accountability.
Your Internal Control Officer and Chief Fiscal Officer can review and assist with verifying your written system of internal controls are up-to-date to support compliance goals and ensure your department head is accurately certifying compliance in the annual Internal Control Certification.
Bookmark our CTR Compliance Corner as your one-stop shop for alerts and success factors that you can integrate into your daily operations to keep you safe on your mission.