We recommend that this guide be placed in a three ring binder and become part of your library of professional guidance and literature. We also encourage you to incorporate updates to the Guide which we may issue from time to time. This is the fifth update of the Internal Control Guide, which was first published in 1987. Please note that the reports are listed as examples. Individual departments will find some reports more pertinent than others.
All reports are available in hard copy form and on-line.
Our system of government today rests on an elaborate structure of interlocking relationships among all levels of government for managing public programs. Officials and employees who manage these programs must render a full account of their activities to the public. Frequently specified by law, this accountability concept is inherent in the governing process of this state. The requirement for accountability has caused a demand for more information about government programs and services. Public officials, legislators, and private citizens want and need to know whether government funds are handled properly and in compliance with laws and regulations, and also whether government organizations, programs, and services are achieving the purposes for which they were authorized and funded.