§ 951. Internal control responsibilities.
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§ 951. Internal control responsibilities. 1. The head of each state
agency shall:
a. establish and maintain for the agency guidelines for a system of
internal control that are in accordance with this article and internal
control standards;
b. establish and maintain for the agency a system of internal control
and a program of internal control review. The program of internal
control review shall be designed to identify internal control
weaknesses, identify actions that are needed to correct these
weaknesses, monitor the implementation of necessary corrective actions
and periodically assess the adequacy of the agency's ongoing internal
control;
c. make available to each officer and employee of the agency a clear
and concise statement of the generally applicable management policies
and standards with which the officer or employee of such agency shall be
expected to comply. Such statement shall emphasize the importance of
effective internal control to the agency and the responsibility of each
officer and employee for effective internal control;
d. designate an internal control officer, who shall report to the head
of the agency, to implement and review the internal control
responsibilities established pursuant to this section;
e. implement education and training efforts to ensure that officers
and employees within such agency have achieved adequate awareness and
understanding of internal control standards and, as appropriate,
evaluation techniques; and
f. periodically evaluate the need for an internal audit function.
2. In order to identify all state agencies and their responsibilities
for the purposes of implementing the provisions of this article, the
director of the division of the budget shall issue and update as
necessary a schedule which lists all covered state agencies.