FY2023-19: Fiscal Year 2023 Internal Control Questionnaire and Department Certification
With this memo the Office of the Comptroller (CTR) issues the Fiscal Year 2023 Internal Control Questionnaire (ICQ). 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 Internal Control Act, Chapter 647 of the Acts of 1989, mandates that each department document its internal controls in accordance with guidelines established by the Office of the Comptroller – see: Internal Control
Guide.
Through CTR’s delegated authority model, Commonwealth agency heads are provided with Department Head Signature Authority (DHSA) upon appointment or election to their agency. The department head is responsible for implementing and maintaining effective internal controls based on prescribed statutes, regulations, and policies. The ICQ is designed to identify adherence to the controls, areas of risk, and mitigation steps.
The ICQ’s Certification Section confirms the status of the department’s compliance with these requirements. Responses to the ICQ are due by close of business on Friday, June 30, 2023.