NOW AVAILABLE: Internal Control Certification PowerForm
The Internals Control Certification is now available through DocuSign.
This Internal Controls Certification requires each department head to certify for Fiscal Year 2024 that they have a system of written internal controls, training and monitoring actively in place as part of daily operations to achieve the department’s mission, ensure compliance with CTR’s published guidance, and prevent fraud, waste, and abuse of Commonwealth resources.
The Office of the Comptroller has successfully adopted DocuSign to improve processing time, efficiency, and security around many state finance forms.
The PowerForm and a Job Aid are available on the Electronic Signatures page.
About Internal Controls
Each department head has already certified, as part of the Department Head Security Certification that the department will conduct all fiscal business in accordance with state finance law, including M.G.L. c. 29 and M.G.L. c. Chapter 7A; as well as regulations, policies and procedures published by the Office of the Comptroller (CTR).
Further, by submitting documents to final status in the state accounting system (Massachusetts Management and Reporting System (MMARS), a department head certifies that the transaction and any underlying supporting documentation are accurate and complete; the expenditure or other obligation is supported by sufficient legislatively authorized funds; is made in accordance with the department’s legislative mandates and funding authority; and complies with all applicable laws, regulations, policies and procedures.
Internal controls are critical in creating an environment that is accountable to the public and demonstrates proper stewardship of public resources, while being responsive to the needs and direction of senior management. The State Auditor, independent auditors for the Financial and Single State Audit reports, federal agency auditors and other oversight entities may audit the department’s operations and system of internal controls. The Internal Controls Certification (ICC) is issued as part of CTR’s guidance and oversight of internal controls as prescribed in the Internal Control Policy, Internal Control Guide and the Internal Controls webpage.
Starting in Fiscal Year 2024, the Comptroller will be continuing the process of due diligence in internal controls by implementing a new annual Internal Control Certification, as well as internal control interviews to review the ICC responses. Our goal is to identify commonalities statewide, areas that need additional support and provide recommendations.
The Internal Control Officer is responsible for ensuring that the ICC process is completed to enable department head DocuSign signature on or before Friday June 28, 2024.