Internal Controls

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 Quality Assurance Bureau 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 under the American Recovery and Reinvestment Act (ARRA), and the Internal Control Questionnaire (ICQ) which is a department’s annual certification as to its compliance with applicable laws, regulations and policies regarding internal controls.

Guidance

• Internal Control Guide    PDF 
  Guidance for developing, implementing, and monitoring internal controls.
  
• NASC Internal Control Self-Assessments
  The National Association of State Comptrollers (NASC) Internal Control Self-Assessments tools assist in determining whether the proper controls are in place for various business processes, but should be evaluated for application under the user's unique circumstances.
  • Accounting System Section
  • Budgets and Planning Section
  • Buy American Act Section
  • Capital Assets Control Section
  • Cash Section
  • Civil Rights Section
  • Drug-Free Workplace Section
  • Control Environment Section
  • Davis-Bacon Act Section
  • Federal Student Financial Aid
  • Financial Reporting Section
  • Grant Administration Guidance Section
  • Information Systems and Technology Section
  • Investments Section
  • Payables Section
  • Personnel and Payroll Section
  • Receivables Section
  • Risk Assessment Section
  • System Interfaces with State Accounting System
    
• Massachusetts State Auditor Chapter 647 Form
  Report on Unaccounted for Variances, Losses, Shortages, Thefts of Funds or Property as Required by Chapter 647, Acts of 1989

Fraud Prevention

• A Toolkit for Departments to Combat Fraud, Waste and Abuse  file size 2MB
• Combat Fraud, Waste and Abuse Brochure 
• Whistleblower Hotlines
• Association of Government Accountants (AGA) Fraud Prevention Toolkit

American Recovery and Reinvestment Act (ARRA)

• Sub-Recipient Monitoring 
• Guidance for Tracking ARRA Payroll Expenditures 
• ARRA Internal Control Guidance 

Internal Control Questionnaire

     To view your department’s responses to the FY2012 questionnaire:
     Internal Control Questionnaire
     Click the link above to log into PartnerNet, then select "Internal Control Questionnaire" from the Applications menu.

Visit the: Quality Assurance Bureau Page for more information.