Fiscal Year Memo 2025-18: Internal Control Certification
The Internal Control Certification (ICC) requires each department head to certify annually that they have a system of written internal controls, and that training and monitoring is actively in place as part of daily operations to achieve the department’s mission, to ensure compliance with CTR’s published guidance, and to prevent fraud, waste, and abuse of Commonwealth resources.
The system of written internal controls must include department-specific statutory, regulatory, and internal policy and procedural requirements. It must also include CTR’s guidance on processes and operations to properly manage, record, and account for fiscal compliance, which may be found here:
- Fiscal Year Updates and other guidance published on MAComptroller.org
- Policies, job aids/checklists, training materials published by CTR on PowerDMS using the following categories:
1. Audit
2. Budget
3. Capital Assets
4. Contracts
5. Federal and State Grants
6. General State Finance
7. Interdepartmental Business
8. Interface
9. Internal Controls
10. Non-Tax Revenue
11. Payments
12. Payroll and LCM
13. Security
14. Settlements and Judgements
15. Vendor and Customer - Topic and role specific courses available at CTR Statewide Learning at: https://intranet.macomptroller.org/ctr-statewide-learning/ and published fiscal year closing and opening instructions.
Each department’s Internal Control Officer (ICO), Single Audit Liaison, Chief Financial Officer and General Counsel should work closely with their senior management team to identify appropriate staff to assist with completion of the required certifications for each of the 15 sections of the ICC. Note that the 15 sections of the ICC match the topic sections listed in PowerDMS. We have also uploaded an “ICC Compliance Checklist” to PowerDMS, which enables you to download a listing of all the policies, job aids and training materials that are currently posted on PowerDMS. Departments certify that these materials are included as part of their written internal controls, and training and monitoring are actively in place as part of daily operations.
Departments will have the next several weeks to complete the ICC process, on or before Wednesday, April 22, 2025.