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Fiscal Year Memo 2024-17: Annual Department Head Internal Controls Certification

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Starting in Fiscal Year 2024, the Office of the Comptroller (CTR) will require each department head to certify through an annual Internal Control Certification (ICC).

The Internal Control Certification will require each department head to certify annually that they have a system of written internal controls, and that training and monitoring is actively in place as part of daily operations to achieve the department’s mission, to ensure compliance with CTR’s published guidance, and to prevent fraud, waste, and abuse of Commonwealth resources.

Each department’s Internal Control Officer, Single Audit Liaison, Chief Financial Officer and General Counsel should work closely with their senior management team to identify appropriate staff to assist with completion of the required certifications for each of the 15 sections of the ICC. Note that the 15 sections of the ICC match the topic sections listed in PowerDMS. We have also uploaded an Internal Controls Certification Checklist to PowerDMS which enables you to download a listing of all the policies, job aids and training materials that are currently posted on PowerDMS. Departments certify that these materials are included as part of their written internal controls, and training and monitoring are actively in place as part of daily operations.

Departments will have the next several weeks to complete the ICC process, by June 28, 2024.