Budget Policy & Reporting Manual

B-1185

2008-09 Internal Control Summary and Certification

TO: ALL DEPARTMENT AND AGENCY HEADS

FROM: Laura L. Anglin

SUBJECT: 2008-09 Internal Control Summary and Certification

Budget Policy and Reporting Manual (BPRM) Item B-350 requires the head of each covered State agency and public authority to certify compliance with the State’s Internal Control Act (the Act) and to submit an annual Internal Control Summary of the internal control activities undertaken during the preceding fiscal year.  In August 2007, BPRM Item B-350 was updated and re-issued to adopt recommendations included in the Internal Control Task Force’s report entitled, “The New York State Internal Control Act Implementation Guide:  Strengthening Compliance with the Act and Standards,” and now provides additional updated guidance for meeting each of the Act’s requirements.   

In response to input received from agencies during the past year, this year’s certification process and forms have been redesigned to provide flexibility and allow agencies to certify to corresponding levels of compliance with each of the Act’s requirements.  As a result, the Internal Control Summary and Certification Form can be used to provide supporting justification for full or partial compliance levels, and can now also serve as an agency’s or authority’s compliance plan to identify areas of partial compliance or noncompliance which need to be addressed, including specific time frames for achieving compliance.

Therefore, by April 30, 2009, please follow the steps listed below to report on your agency’s or authority’s compliance with the Act:

1. Complete the Internal Control Summary and Certification Form by checking the appropriate compliance level for each of the Act’s requirements; and either:
   • a.  Provide specific justification to support this assertion; or
   • b.  Identify steps needed and related time frames to address areas of partial compliance or noncompliance.
2. Sign and date the Certification at the end of the form.
3. Submit the completed and signed Internal Control Summary and Certification Form via e-mail as an attached PDF file and send it to the Division of the Budget’s internal control reporting mailbox at dob.sm.icreporting@budget.state.ny.us.

Additional guidelines and information regarding internal control certification and reporting can be found at:

• Budget Policy and Reporting Manual (B-350)
  www.budget.state.ny.us/guide/bprm/b/b350.html
• Standards of Internal Control in New York State Government
  www.osc.state.ny.us/agencies/ictf/docs/intcontrol_stds.pdf
• Internal Control Task Force 2006 Report
  www.osc.state.ny.us/agencies/ictf/docs/implement_guide_20060907.pdf
• The New York State Internal Control Association
  www.nysica.com

Questions regarding the Act or these certification requirements may be directed to Tom Lukacs at (518) 402-4158 or Jeanette Whitbeck at (518) 486-6643.

Attachment (Word File)