Flagstaff
Internal Control Self-Assessment Surveys

Introduction

Each agency is responsible for establishing and maintaining an effective system of internal control. Internal controls can provide reasonable, but not absolute, assurance that an agency’s objectives—including the prevention or detection of fraud, waste, and abuse—will be met. The objectives of internal control include the reliability of financial reporting, feedback on achieving organizational strategic goals, safeguarding of assets, increased efficiency, and compliance with laws, regulations, policies, and the terms of contracts and grants. More information about internal controls and minimal internal control structure requirements can be found in Topic 05 of the State of Arizona Accounting Manual (SAAM). The internal control self-assessment (ICSA) is meant as a catalyst to improve agency operations and achieve agency objectives.

Surveys may be submitted at any time during the fiscal year. The General Accounting Office (GAO) encourages all agencies to submit surveys as each one is completed; GAO does not require that all surveys be submitted at once. However, SAAM 0526 requires that agencies complete all surveys no later than April 30th of each year.

Surveys

Google Forms are used for agency survey submission. Use the link titled Survey next to the correct internal controls section to complete the appropriate survey. Links to PDFs of survey content are provided as an agency resource.

Survey Name Survey PDF Last Updated
Cash, Cash Receipts, Accounts Receivable and Billing PDF 07-03-2023
Control Environment PDF 07-03-2023
Financial Reporting and Budgeting PDF 07-03-2023
Fixed Assets and Inventory PDF 07-03-2023
Grants PDF 07-03-2023
Human Resources and Payroll PDF 07-03-2023
Imprest Funds, Revolving Funds and Petty Cash PDF 07-03-2023
Information Technology PDF 07-03-2023
Purchasing and Accounts Payable PDF 07-03-2023
Travel PDF 07-03-2023

Additional Information

  • Submit only one response per survey for each agency.
  • Agencies may submit surveys at any time during the fiscal year, but no later than April 30th of each year.
  • The person who submits the survey will receive a copy of the agency’s response via email immediately after the survey is submitted. This email contains a link that allows the submitter to modify the survey responses at any time up until the survey period has closed. We recommend to maintain a copy for agency records.
  • If the agency contracts with Central Services Bureau (CSB) in a full-service capacity, CSB will work with the agency to complete the survey. However, CSB will require approval from the agency’s Executive Director and Chief Financial Officer (CFO) or CFO Designee attesting they have reviewed the survey and agree with the responses. Additionally, the agency will be responsible for submitting the survey online.
  • If the agency submitted a response for previous fiscal years’ surveys and would like to obtain a copy of the survey, email ADOA GAO Internal Audit at [email protected]
  • If there are internal control questions at any time, contact ADOA GAO Internal Audit at [email protected].
  • If there are questions about a survey item, or the agency response is of a sensitive nature, contact GAO Internal Audit directly to discuss in advance of completing the survey.
  • If the agency needs to update the CFO or CFO Designee, contact ADOA GAO at [email protected].
  • Additional training related to internal controls is available through the Employee Learning Portal. The course code has been provided below.
Name Course Code Course Type Last Updated
Internal Controls Training

INTCONTR_S

Virtual Training

02-21-2022