Fiscal Year Memo 2026-15: Annual Department Head Internal Control Certification
The Office of the Comptroller (CTR) requires each department head to certify through an annual Internal Control Certification (ICC) that the department has a system of written internal controls, training, and monitoring actively in place as part of daily operations. Internal controls act as the guardrails that support and enable departments to effectively achieve their missions while demonstrating proper stewardship and accountability for public resources.