From: Roesler, Lynda
Sent: Tuesday, June 23, 2009 11:00 AM
To: DASACC Financial Contacts

Subject: State Accounting Policy re: Internal Control Plan

All of us understand the importance of having a proper internal control system within our agency.  A proper system of controls will provide reasonable assurance that the agency mission and goals will be achieved in the most effective and efficient manner possible with the resources we have available.  To assist agencies with their internal controls, State Accounting has issued a new policy, General Policy #39 – Internal Control Plan, which can be found on State Accounting’s web site at:  http://www.das.state.ne.us/accounting/nis/am005.htm#ic_plan

There are three requirements in this policy:  agencies will create an internal control plan by March 1, 2010; agencies will identify an agency internal control coordinator; and agencies will certify to State Accounting on an annual basis that the agency has in place a proper system of internal control.     

To help agencies develop an internal control plan, State Accounting will be providing training for the agency internal control coordinator.  This person will be the contact that is identified in the revised Memorandum of Understanding (MOU) that was distributed to agency director’s last week.  Training dates have not yet been scheduled, but will begin at the end of July or early August.

Reminder:  Please have the revised MOU signed and returned to State Accounting by June 30.

If you have any questions, please contact me.  Thanks!    

Lynda Roesler
Internal Control Coordinator
State Accounting
State Capitol, Room 1309, Ph.  402-471-7737
email address:  Lynda.Roesler@nebraska.gov
web address:  http://www.das.state.ne.us/accounting/