| A.
Integrity and Ethical Values |
| Yes |
N/A |
No |
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1. Are
there written policies and internal operating procedures that
have been approved by the governing body or top management? |
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2. Does
the agency have a code of ethical conduct that has been made
available to all employees? |
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3. Have
transactions been executed in accordance with integrity and
ethical value/codes? |
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4. Are
procedures documented, kept current and readily available for
use by all employees? |
| Comments for section A.
(please specify question number) |
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| B.
Commitment to Competence |
| Yes |
N/A |
No |
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5. Are
responsibilities clearly defined in writing and communicated? |
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6. Does
management understand the knowledge and skills required to
accomplish tasks? |
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7. Does
management get involved in training? |
| Comments for section B.
(please specify question number) |
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| C.
Management's Philosophy and Operating Style |
| Yes |
N/A |
No |
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8. Does
management use budget, spending plans, etc. to review the agency's
performance? |
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9. Are
principal accounting records and accounting employees at all
locations under the supervision of the principal accounting
officer? |
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10.
Does management actively follow-up complaints from customers/clients? |
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11.
Are policies and procedures consistent with statutory authority? |
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12.
Is the budget system and the planning process integrated? |
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13.
Are periodic (monthly, quarterly) reports on the status of
actual to budget performance prepared and reviewed by top management? |
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14.
Are unusual variances between budget and actual examined? |
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15.
Are operations made in accordance with statutes governing the
public entity? |
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16.
Is the internal control structure supervised and reviewed by
management to determine if it is operating as intended? |
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17.
Does the agency compare its actual performance with its goals
and objectives? |
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18.
Does the agency have a functioning internal audit staff to
review the operations of the agency? |
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19.
Does the internal audit staff report to an official independent
of the operations under review? |
| Comments for section C.
(please specify question number) |
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| D.
Organizational Structure |
| Yes |
N/A |
No |
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20.
Are there written policies and procedures for all major areas
of the organization? |
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21.
Are procedures reviewed annually for possible updating? |
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22.
Is there an organization chart clearly defining the lines of
management authority and responsibility? |
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23.
Is the organization chart current and accurate? |
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24.
Does the organization chart enhance work performance? |
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25.
Are all the agency's operations centralized or decentralized? |
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26.
If decentralized, is monitoring of the areas adequate? |
| Comments for section D.
(please specify question number) |
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| E.
Assignment of Authority and Responsibility |
| Yes |
N/A |
No |
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27.
Has management provided resources to ensure compliance with
grant requirements and federal and state laws? |
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28.
Are sufficient training opportunities to improve competency
and update employees on new policies and procedures available? |
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29.
If known areas of knowledge are limited, has help been enlisted
from peers, auditors or outside consultants to identify alternatives
and suggest solutions? |
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30.
Have managers been provided with clear goals and direction
from the governing body or top management? |
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31.
Are responsibilities divided so that no single employee controls
all phases of a transaction? |
| Comments for section E.
(please specify question number) |
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| F.
Human Resource Policies and Practices |
| Yes |
N/A |
No |
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32.
Are competent personnel recruited? |
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33.
Are accurate, up-to-date-position descriptions available? |
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34.
Are managers and employees held accountable for satisfactory
completion of performance elements? |
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35.
Do all supervisors and managers have at least a working knowledge
of the State's personnel policies and procedures? |
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36.
Does each supervisor and manager have a copy or access to a
copy of the State's personnel policies and procedures? |
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37.
Does management ensure compliances with the department's personnel
policies and procedures manual concerning hiring, training,
promoting, and compensating employees? |
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38.
Has management established backup plans for sudden or significant
changes in personnel? |
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39.
Are supervisors readily available to help personnel with non-routine
problems? |
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40.
Do the internal auditors meet the minimum qualifications for
the positions they hold? |
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41.
Are external audits performed on a periodic basis? |
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Comments for section F.
(please specify question number)
By clicking the Submit button, I do hereby certify, to the best
of my knowledge, that the answers provided in this self-assessment
of internal control is a true representation of the operations
of this department.
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