State Assessment of Internal Controls Final Report, May 2007
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C. Kentucky
Previous Page | Table of Contents | IV. Results of Additional Pilot States: Maine >>1. Review Team Process
In order to obtain initial buy-in from all levels of the organization, The Kentucky Project Team used the completed Kansas Instrument as a guide to determine who to include in the initial site visit kick-off meeting. By involving upper- and mid-level management in the site visit, Kentucky derived a strong commitment, buy-in, and coordination, which they determined is critical to the success of the process.
2. Benefits of the Instrument
Kentucky determined that auditing staff participation was critical to the success of its self-assessment process. The external auditors were initially reluctant to participate, but as they went through the self-assessment process, they realized that their participation would not adversely affect their working relationship with the agency.
Use of the Instrument in Kentucky helped verify that many practices and procedures were already in place; however, most needed better documentation. In some cases, particularly in the fiscal area, the Kentucky Project Team determined that the process currently in place, worked without written documentation. By identifying and reviewing the practices and procedures through use of the Instrument, the team verified that processes existed and that the agency was using them appropriately.
3. Changes to the Instrument
The Kentucky Project Team proposed the following changes to the Instrument:
- Revising the Instrument to reduce or eliminate redundancy; and
- Including a section specific to child care.
4. Recommendations
The Kentucky Project Team recommendations included:
- Choosing the timeframe within the fiscal year to minimize major conflicts;
- Ensuring sufficient time and staff support to complete the process;
- Allowing 90 days to complete the Instrument;
- Reviewing and updating the Instrument every 3 to 5 years;
- Including a section specific to child care;
- Having top management review the final Instrument;
- Using the column “Findings/Results & Suggested Follow-up if Necessary” for documenting activities and areas where the State needed to do additional work; and
- Providing the following supports to States:
- Kansas suggestions for team selection and completing the Instrument;
- A site visit;
- Technical assistance; and
- Ongoing follow-up.