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Self-Assessment of Internal Controls: Community Colleges and Component Units

Internal Control Questionnaire

Memorandum: Self-Assessment of Internal Controls Questionnaire
 

Internal Controls Questionnaire
 
Booklet
Adobe Acrobat or MS Word

 
Confirmation of Self-Assessment of Internal Controls
 

 

File MS Word Adobe Acrobat
Table of Contents Click here to download Click here to download
Introduction Click here to download Click here to download
Internal Control Standards Click here to download Click here to download
Control Environment Click here to download Click here to download
Financial Reporting Cycle Click here to download Click here to download
Budget Reporting Cycle Click here to download Click here to download
Cash Receipts Cycle Click here to download Click here to download
Accounts Receivable Cycle Click here to download Click here to download
Purchasing/Accounts Payable Cycle Click here to download Click here to download
Human Resources Cycle Click here to download Click here to download
Inventory Cycle Click here to download Click here to download
Capital Assets Cycle Click here to download Click here to download
Computer Security Cycle Click here to download Click here to download
Investment Cycle Click here to download Click here to download
Debt Cycle Click here to download Click here to download
Tax/Payroll Compliance
Compliance with IRS Information Return Reporting Requirements Click here to download Click here to download
Compliance with IRS Backup Withholding Requirements Click here to download Click here to download
Payroll Compliance
Objectives & Risks Click here to download Click here to download
Educational Assistance Plan Payments Click here to download Click here to download
Determination of Employment Relationship for Tax Reporting and Withholding  Requirement Click here to download Click here to download
Fringe Benefits Click here to download Click here to download
Moving Expense Reimbursement Click here to download Click here to download
Major Financial Assistance Cycle (See Attachment III)
Federal and State Programs
General Requirements
Davis-Bacon Act Click here to download Click here to download
Allowable Costs/Cost Principles Click here to download Click here to download
Period of Availability Click here to download Click here to download
Procurement and Suspension and Debarment Click here to download Click here to download
Program Income Click here to download Click here to download
Real Property Acquisition & Relocation Assistance Click here to download Click here to download
Cash Management Click here to download Click here to download
Reporting
Specific Requirements
Activities Allowed or Unallowed Click here to download Click here to download
Matching, Level of Effort, Earmarking Click here to download Click here to download
Eligibility Click here to download Click here to download
Supplemental Requirements
Subrecipient Monitoring Click here to download Click here to download
Attachments
Attachment I: Sample - Internal Control Cycle-Not Applicable Click here to download Click here to download
Attachment II: Sample - Inadequate Internal Control Click here to download Click here to download
Attachment III: Notes for Completion of the Major Financial Assistance Cycle Click here to download Click here to download