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.
Janet Arsenault
Accounting Manager II
GA State Accounting Office
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Carol Bearce
Financial Specialist Senior
ID Office of the State Controller
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Rick Beckstead
Accounting Operations Manager
UT Division of Finance
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Shirley A. Browne
Principal Analyst
ME Office of the State Controller
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Wynona Cash
Risk Mitigation Services - Team Lead
NC Office of the State Controller
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Cynthia Cloud
State Auditor
WY Office of the State Auditor
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Vicci Colgan
Deputy State Auditor
WY Office of the State Auditor
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Mike Corricelli
Finance Director
TN Department of Finance and Administration
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Christine Cosgrove
State Accountant III
DE Division of Accounting
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Lisa R. Dunn
Accountant
MS Department of Finance and Administration
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Michelle Earhart
Financial Oversight Coordinator
TN Department of Finance and Administration
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Dean Eborn
Special Projects Coordinator
UT Division of Finance
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Brennon Fountain
State Accountant IV
DE Department of Finance
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Steve L. Funck
Deputy State Comptroller
OK Office of Management and Enterprise Services
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Erin Haney
Statewide Financial Internal Control Officer
OR Chief Financial Office
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Dawn Haw-Young
Assistant Director of Financial Reporting
DE Office of the State Treasurer
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Jennifer Henry
Statewide Internal Audit Manager
CO Department of Personnel & Administration
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Jack Hill
Travel Card Administrator
TN Department of Finance and Administration
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Bob Jaros
State Controller
CO Department of Personnel & Administration
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Sue Jones
Applications Liaison to OFM
MS Department of Finance and Administration
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Jo Kane
Internal Control Specialist
MN Management and Budget
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John J. Kaschak
Director of Internal Audits
PA Office of the Budget/Comptroller Operations
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Jeanine Kuwik
Internal Control Director
MN Management and Budget
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Brenda W. Lee
Assistant Director
UT Division of Finance
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Mikhel Lindsley
Asst. Director of Statewide Accounting
TN Department of Finance and Administration
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Matt McBride
Financial Specialist
ID Office of the State Controller
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Shawn McCauley
Staff Services Manager
MO Office of Administration Division of Accounting
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Ben McLawhorn
Risk Mitigation Services Manager
NC Office of the State Controller
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Candice McMillan
State Accountant IV
DE Department of Finance
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Nekeida McSwain
Accountant/Auditor II
MS Department of Finance and Administration
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Allison Morgan
Audit Senior
PA Department of the Auditor General
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Joe Natoli
Division Chief, Special Audit Services
PA Office of the Budget/Comptroller Operations
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D. Clark Partridge
State Comptroller
AZ General Accounting Office
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Brandon Purcell
Bureau Chief, Reporting and Review
ID Office of the State Controller
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Lisa Pusich
Deputy Director
AK Division of Finance
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Thomas E. Rowe
Financial Reporting Manager
WY Office of the State Auditor
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Pat Sanborn
State Financial Consultant
WA Office of Financial Management
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Peter Scavotto
Director, Quality Assurance
MA Office of the Comptroller
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Kathy M. Sheppard
Deputy Comptroller
MA Office of the Comptroller
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Cathy Sherwood
Audit Project Manager
TX Health and Human Services Commission
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Christine Talley
State Accountant IV
DE Department of Finance
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Kim Thompson
State Financial Consultant
WA Office of Financial Management
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Jennifer Thornton
State Accountant III
DE Division of Accounting
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Greg Vokoun
Professional Practice Admin.
AZ General Accounting Office
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Peggy Wagman
Accounting Policy Advisor
TX Office of the Comptroller of Public Accounts
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Barb Wallace
Accounting Projects Coordinator
WY Office of the State Auditor
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Brandon Weber
Internal Audit Supervisor
ID Department of Health and Welfare
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Melissa Womack
Financial Reporting Director
MS Department of Finance and Administration
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Lee Womack
Deputy Director
MS Department of Finance and Administration
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Curt Youngman
Federal Aid Compliance Specialist
NE Department of Administrative Services
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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.
