Can we get an extension to file the 2025 Internal Control Certification (ICC)?
Not at this time. We understand that departments face many types of challenges, but given that this is an annual review and expected this time of the fiscal year, the deadline for the Internal Control Certification (ICC) is Wednesday, April 22, 2025.
The Office of the Comptroller has designed the ICC to be a “point in time” submission, and we require departments to meet the deadline of filing the ICC indicating their status as of the time of filing.
We want to stress that an “In Process” answer is not a negative response. We expect that departments may have circumstances that impact the review and update process. “In Process” demonstrates an accurate description of due diligence and the active work that the department is performing. Since department ICC responses are subject to audit, responses should accurately reflect the current department internal controls status.
If your department faces challenges with the current annual ICC review process please take the following action steps for any ICC section for which review and updates are not completed by the ICC deadline for submission:
Action Steps
- Indicate “In Process” for any section for which review and updates are still underway by the deadline
- In the “Comments” section: Describe the challenges the department faces completing the annual internal controls review and Internal Control Plan update, what plan or process you have in place to continue the review and internal control updates, and a proposed timeline of progress.
Departments can always update the ICC later in the fiscal year. However, this is not required or expected.
The “Internal Controls” folder in PowerDMS includes the ICC Compliance Checklist, Frequently Asked Questions for the Internal Control Certification, Sample Internal Control Certification (ICC) and Internal Control Certification Job Aid to assist you with completion of the ICC.
See our new CTR Compliance Corner for additional guidance on completion of the ICC, and please reach out to the CTR Solution Desk with questions.