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State Controller's Division

Internal Control & Risk Management Tools
ARRA Self Assessment Tools
Financial Emergency Management Other Tools
A-87 Guidance Expenditure Authority
Newsletters
Internal Controls Training
Internal Control Guidebook
ARRA
American Recovery & Reinvestment Act of 2009 (ARRA)
 
The State Controller's Division has developed a new webpage to serve as a tool for state agencies to find resources and information regarding the ARRA. 
 
The Internal Control Toolkit for the ARRA will be changing often as more information becomes available.  If you have comments or suggestions for this site, please contact Erin Haney, Statewide Financial Internal Controls Officer. 
 
Financial Emergency Management
Financial Emergency Management (pdf)
A-87 Guidance
Advisory Controls & Best Practices for A-87 Compliance (pdf)
 
Newsletters
First Friday Fraud Facts
February 2008 Edition (pdf)
 
March 2008 Edition (pdf)
 
April 2008 Edition (pdf)
 

In Control
January 2008 Special Edition (pdf)
 
December 2007 Edition (pdf)
 
April 2007 Edition (pdf)
Internal Controls Training
Click here  for current training opportunities.
Internal Control Guidebook
Appendix A - Levels of System Access and Potential Risks (doc)

Appendix B - IT General Control Objectives for Financial Reporting (doc)

Appendix C - IT Application Control Objectives for Financial Reporting (doc)

Appendix D - A Model Internal Control Plan (doc)

Appendix E - Example Employee Survey on Agency Culture and Personnel Policies (doc)

Appendix F - Example of Management Inquiries Regarding Entity Level Controls (doc)

Appendix G - Example Questions for Individuals or Focus Groups (doc)
Self Assessment Tools
Entity Level Controls  (doc)
Expenditures and Disbursements  (doc)
Payroll Controls  (doc)
Revenue and Cash Receipts  (including A/R and E-Commerce) (doc)
Financial Close Process  (doc)
 
Other Tools
Core Financial System Requirement (pdf) - A checklist for Reviewing Systems under the Federal Financial Management Improvement Act

GAO Internal Control Management and Evaluation Tool (pdf)
 
GAO Federal Information System Controls Audit Manual (pdf)

Management Control System Checklist (doc)
 
Managing the business risk of fraud (pdf)

Managing the Risk of Fraud (pdf) - A General Guide for Managers   

Office of Budget and Management
Circular No. A-123 (pdf)
Circular A-123, Appendix A Implementation Guide (pdf)
Circular A-123, Appendix A Implementation Plans (pdf)
Circular A-123, Appendix A Frequently Asked Questions (pdf)
Circular A-123, Appendix B Improving the Management of Government Charge Card Programs (pdf)

Sample Internal Control Checklist (pdf) 
 
E-Commerce Risk Assessment Tool (doc)

Small Agency Finance Management Self Assessment Tool (doc)

WEB Based Sample Audit Programs
Expenditure Authority
Expenditure Authority and Responsibilities (pdf) Last Revised May 8, 2006
 
Page updated: April 17, 2009

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