Internal Control Standards

This Manager's Guide  (170k) defines the standards for internal control and provides a general framework for developing and evaluating internal control systems based on the COSO model.

Best Practices Series

Practical guidance, issued in support of the Internal Control Standards guide, to help departments improve fiscal management, accountability, and safeguarding of the State’s assets.

• Best Practices Overview  (10k)

• Best Practices #1: Cash Receipts  (50k)

  • Best Practices: Bank Account Reconciliations  (State Treasurer's Office website)

• Best Practices #2: Petty Cash  (50k)

• Best Practices #3: Accounts Payable  (50k)

• Best Practices #4: Accounts Receivable   (50k)

• Best Practices #5: Ledger Review  (50k)

• Best Practices #6: Fixed Assets  (50k)

• Best Practices #7: Purchasing  (50k)

• Best Practices #8: Employee Separation  (50K)

• Best Practices #9: Payroll  (50k) 

Presentations

• Internal Controls 101 (200k)

• Process & Procedure Documentation Overview  (200k)

For more Internal Control information refer to:

• Internal Control News (quarterly newsletter)
• Frequently Asked Questions