• Office of the Comptroller

Fiscal Year Memo 2020-17: Internal Control Questionnaire and Department Certification

With this memo the Office of the Comptroller issues the FY2020 Internal Control Questionnaire (ICQ). Internal controls are critical in creating an environment that is accountable to the public and demonstrates proper stewardship of public resources, while being responsive to the needs and direction of Senior Management. The Internal Control Act, Chapter 647 of the Acts of 1989, mandates that each department document its internal controls in accordance with guidelines established by the Office of the Comptroller – see: Internal Control Guide.

Per the Internal Control Guide, department internal control plans must be based on risk assessments and updated annually, or when significant changes occur. All departments have been impacted by the COVID-19 pandemic, and this year’s ICQ has questions for departments to confirm that the associated risks have been assessed and controls have been implemented where required.

Through the Commonwealth Department Head Signature Authority (DHSA) model, the Department Head is responsible for implementing and maintaining effective internal controls based on prescribed statutes, regulations and policies. The ICQ is designed to identify adherence to the controls, areas of risk, and mitigation steps. The ICQ’s Certification Section confirms the status of the departments’ compliance with these requirements.

Responses to the ICQ are due by close of business on Friday June 30, 2020. View the full CTR Memo FY2020-17.

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