NASACT - The National Association of State Auditors, Comptrollers and Treasures
NASACT - The National Association of State Auditors, Comptrollers and Treasures
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NASACT - The National Association of State Auditors, Comptrollers and Treasures
   
 
 
NASC Internal Controls Information Sharing Group

The NASC Internal Controls Information Sharing Group committee was organized in the fall of 2006. The group developed a Guidebook, a Glossary and the master document, which contains sets of questions. The questions are comprehensive, addressing the control environment, the various transaction cycles, risk assessment, ethics, etc.

Jump To Internal Control Documents

Roster

Janet Arsenault
Accounting Manager II
GA State Accounting Office


Carol Bearce
Financial Specialist Senior
ID Office of the State Controller


Rick Beckstead
Accounting Operations Manager
UT Division of Finance


Shirley A. Browne
Principal Analyst
ME Office of the State Controller


Wynona Cash
Risk Mitigation Services - Team Lead
NC Office of the State Controller


Cynthia Cloud
State Auditor
WY Office of the State Auditor


Vicci Colgan
Deputy State Auditor
WY Office of the State Auditor


Mike Corricelli
Finance Director
TN Department of Finance and Administration


Christine Cosgrove
State Accountant III
DE Division of Accounting


Lisa R. Dunn
Accountant
MS Department of Finance and Administration


Michelle Earhart
Financial Oversight Coordinator
TN Department of Finance and Administration


Dean Eborn
Special Projects Coordinator
UT Division of Finance


Brennon Fountain
State Accountant IV
DE Department of Finance


Steve L. Funck
Deputy State Comptroller
OK Office of Management & Enterprise Services


Erin Haney
Statewide Financial Internal Control Officer
OR Chief Financial Office


Dawn Haw-Young
Assistant Director of Finance
DE Division of Accounting


Jennifer Henry
Statewide Internal Audit Manager
CO Department of Personnel & Administration


Jack Hill
Travel Card Administrator
TN Department of Finance and Administration


Bob Jaros
State Controller
CO Department of Personnel & Administration


Sue Jones
Applications Liaison to OFM
MS Department of Finance and Administration


Jo Kane
Internal Control Specialist
MN Management and Budget


John J. Kaschak
Director of Internal Audits
PA Office of the Budget/Comptroller Operations


Jeanine Kuwik
Internal Control Director
MN Management and Budget


Brenda W. Lee
Assistant Director
UT Division of Finance


Mikhel Lindsley
Asst. Director of Statewide Accounting
TN Department of Finance and Administration


Matt McBride
Financial Specialist
ID Office of the State Controller


Shawn McCauley
Staff Services Manager
MO Office of Administration Division of Accounting


Ben McLawhorn
Risk Mitigation Services Manager
NC Office of the State Controller


Candice McMillan
State Accountant IV
DE Department of Finance


Nekeida McSwain
Accountant/Auditor II
MS Department of Finance and Administration


Allison Morgan
Audit Senior
PA Department of the Auditor General


Joe Natoli
Division Chief, Special Audit Services
PA Office of the Budget/Comptroller Operations


D. Clark Partridge
State Comptroller
AZ General Accounting Office


Brandon Purcell
Bureau Chief, Reporting and Review
ID Office of the State Controller


Lisa Pusich
Deputy Director
AK Division of Finance


Pat Sanborn
State Financial Consultant
WA Office of Financial Management


Peter Scavotto
Director, Quality Assurance
MA Office of the Comptroller


Kathy M. Sheppard
Deputy Comptroller
MA Office of the Comptroller


Cathy Sherwood
Audit Project Manager
TX Health and Human Services Commission


Christine Talley
State Accountant IV
DE Department of Finance


Kim Thompson
State Financial Consultant
WA Office of Financial Management


Jennifer Thornton
State Accountant III
DE Division of Accounting


Greg Vokoun
Professional Practice Admin.
AZ General Accounting Office


Peggy Wagman
Accounting Policy Advisor
TX Office of the Comptroller of Public Accounts


Barb Wallace
Accounting Projects Coordinator
WY Office of the State Auditor


Brandon Weber
Internal Audit Supervisor
ID Department of Health and Welfare


Melissa Womack
Financial Reporting Director
MS Department of Finance and Administration


Lee Womack
Deputy Director
MS Department of Finance and Administration


Curt Youngman
Federal Aid Compliance Specialist
NE Department of Administrative Services


The NASC Internal Control Questionnaires (ICQs) were developed by governmental financial managers, accountants and auditors and their design is inherently focused on government operations.

These ICQs are tools that will help entities quickly, efficiently and effectively assess the control environments in which they are administered.

These ICQs, as they are published, cover a wide range of governmental operations. For users, these tools represent a starting point, and should be evaluated for application under the user's unique circumstances, making changes and additions as may be required. For example, if a state has adopted Service, Efforts and Accomplishments (SEA) reporting, additions should, as appropriate, be made to the ICQs to monitor compliance with relevant requirements. If a grant monitored by an entity has very specific or unusual conditions, additions should be made to determine whether controls are in place to support adherence to these conditions. If local statutes or ordinances impose operational obligations upon governmental entities within the jurisdiction under consideration, the ICQs should be expanded to assure observance of the relevant laws.

NASC welcomes your suggestions and comments concerning these tools.

Internal Control Questionnaire Documents; Please Send All Comments to Kim O'Ryan at koryan@nasact.org
   
Word Accounting System Section
Word Budgets and Planning Section
Word Buy American Act Section
Word Capital Assets Control Section
Word Cash Section
Word Civil Rights Section
Word Drug-Free Workplace Section
Word Control Environment Section
Word Davis-Bacon Act Section
Word Federal Student Financial Aid
Word Financial Reporting Section
Word Grant Administration Guidance Section
Word Information Systems and Technology Section
Word Investments Section
Word Payables Section
Word Procurement Section
Word Personnel and Payroll Section
Word Receivables Section
Word Risk Assessment Section
Word System Interfaces with State Accounting System
 
Additional Related Documents
Word The Internal Control Guidebook, July 2008
Word Internal Controls Glossary
Word Sample template for state agencies' assessment of risks and internal controls, March 2008
Word Advisory Controls for A-87 Compliance
Word Information Classification Guide
 
Resources
 
General
  COSO
  Best Practices Manual for SWCAP
 
Idaho
  Statute
  Internal Control Standards/Reference Materials/Toolkit
 
Massachusetts
  Internal Control Guide
  Internal Control Legislation
 
Mississippi
  Mississippi Agency Accounting Policies and Procedures Manual
 
Nebraska
  Internal Controls: Shaping a Culture of Accountability
 
New York
  Risk Assessment Spreadsheet
 
North Carolina
  EAGLE: Enhancing Accountability in Government through Leadership and Education
 
Oregon
  Internal Control Tools
 
Utah
  Internal Audit Statute
 
Virginia
  Commonwealth Accounting Policies and Procedures Manual
 
Wisconsin
 

Instructions for the Preparation of an Agency Internal Control Plan

  Flowchart of a Receipting Function with Appropriate Internal Controls - Small Agency
  Flowchart of a Receipting Function with Appropriate Internal Controls - Large Agency
  Flowchart of a Purchasing and Disbursement Function with Appropriate Internal Controls
  Flowchart of the Journal Voucher (JV/VR) Transaction Process with Appropriate Internal Controls
  Flowchart of a Payroll Function with Appropriate Internal Controls
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NASACT - The National Association of State Auditors, Comptrollers and Treasures