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Under Chapter 647 of the Acts of 1989, the Comptroller is responsible for developing internal control guidelines for Commonwealth departments. As the Comptroller’s business owners of internal controls, the Statewide Risk Management Team reviews and updates these guidelines which assist departments in developing Internal Control Plans based on a comprehensive assessment of risks that could impede the attainment of departments’ goals and objectives.  Departments are expected to identify and implement policies and procedures to mitigate risks, especially those related to the prevention of fraud, waste and abuse.

​Departments should familiarize themselves with the documentation and tools for best practices provided in the categories below: overall Guidance for Internal Controls, tools to assist in the prevention and detection of Fraud, Waste and Abuse, best practices for departments receiving federal funds, and the Internal Control Questionnaire, a department’s annual certification as to its compliance with applicable laws, regulations and policies regarding internal controls.

Guidance From the Office of the Comptroller

COVID-19 Pandemic Response Internal Controls Guidance

Because the COVID-19 Pandemic has affected all departments, the Office of the Comptroller, in consultation with the State Auditor’s Office, is providing two options for updating internal controls.

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American Rescue Plan Act Revenue and Grants

The Office of the Comptroller has issued accounting guidance for revenue and grants received as the result of the American Rescue Plan Act.

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CTR Cyber

A resource to promote cybersecurity awareness for everyone in your organization, to improve overall cyber hygiene, and to help prevent increasing denial of service (DoS), phishing, malware, and social engineering attacks.

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Chapter 647 of the Acts of 1989

Chapter 647

An act relative to improving the internal controls within state agencies

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Report Unaccounted for State Property or Funds

State agencies must immediately report to the Office of the State Auditor any lost, stolen, or unaccounted for state property or funds

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Other Internal Controls Resources

Association of Government Accountants Enterprise Risk Management Hub

Presentations, research, guidance on implementation, and examples of how Enterprise Risk Management is used in organizations

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NASC Internal Control Questionnaires

Guidebook, glossary, and internal control questions from NASC Internal Controls Information Sharing Group

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Fraud Prevention

Whistleblowers

If you have evidence of fraud, waste, or abuse, blow the whistle.

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Association of Government Accountants Fraud Prevention Toolkit

AGA's Fraud Prevention Tool provides resources for federal, state, local and tribal government financial managers to use in preventing and detecting fraud.

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