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Procedure: 1-1

Effective: September 15, 1987

Owner: University Comptroller

Latest Revision: August 6, 2008

Completing the Internal Controls Questionnaire

Procedure Steps

Scope | System References | Policy | Responsibility | Distribution | Ownership

Scope

The State Comptroller requires the University to certify annually that adequate internal accounting controls are in place or disclose areas where deficiencies in internal controls have been noted. Internal controls must reasonably assure that financial information is timely and accurate, that assets are safeguarded and properly accounted for, and that the University complies with all prevailing laws and administrative regulations of the Commonwealth and Federal government. The Internal Control Questionnaire (ICQ) helps us to assess the internal controls environment of the University.

This procedure covers the access, completion, and submission of the University's Internal Controls Questionnaire.

System References [Top]

The Internal Controls Questionnaire is located at a secure web site requiring access via the NetBadge security protocol. University staff responsible for completing the ICQ must seek permission by email from the ICQ Administrator to register and access the questionnaire.

When contacting the ICQ Administrator by email, provide your name, computing ID, and Primary Org number and name.

Example:

  • John Doe
  • jxd4z
  • 12345 - ZZ-Primary Organization

A copy (password required) of the ICQ is available on the University Comptroller's web site. A printable version (no password required) of the ICQ is also available there.

Policy [Top]

Policy I.A.1, "Internal Controls"

Responsibility [Top]

The Dean or Department Head is responsible for certifying that each Organization (as defined in the University's Integrated System) for which they are responsible is exercising proper internal controls, or has developed a plan for corrective action.

Distribution [Top]

Department Heads
Department Business Managers
Fiscal Administrators

Ownership [Top]

The University Comptroller is responsible for ensuring that this procedure is necessary, reflects actual practice, and supports University policy.

Activity Preface

The University Comptroller distributes the Internal Controls Questionnaire to University organizations annually. The purpose of this activity is to maintain an effective system of internal controls. All University departments are asked to complete the Internal Controls Questionnaire.

The results of the questionnaire enable University management to:

  • Assess the overall internal controls environment of the University
  • Document each department's internal controls status
  • Inform new department heads of their responsibilities related to internal controls
  • Identify areas of internal controls weaknesses so that corrective action can be taken.

Department Head or Designee

  1. Contact the ICQ Administrator to register for access
  2. Complete the online version of the ICQ (contact information, questions, data fields, and corrective action plans) for each Primary organization for which the Designee is responsible
  3. Complete all contact information on the Signature Page
  4. Have Department Head sign Signature Page and messenger mail or fax it to University Comptroller (address indicated on form)
  5. An automated email will be sent to the Designee to print the ICQ for departmental purposes

End of Activity


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