About Us

Mission

The Internal Control and Accountability Unit coordinates the design, implementation, and maintenance of an effective system of internal controls so state agencies can meet their mission and objectives. We do this through a dash of fun, centralized resources, practical training, and strong relationships to minimize incidences of fraud, waste, and abuse.

Vision

The Internal Control and Accountability Unit recognizes how hard it is to be an agency leader. And we're here to help! As a statewide centralized resource we provide practical and relatable programs and resources to support the design, implementation, and maintenance of effective and proactive systems of internal control for state executive branch agencies. In other words, we give state internal control and audit professionals what they need to serve the people of Minnesota efficiently.

We promote the importance and use of short, updated, and easy to use policies and procedures. We lead the state using common sense policies and procedures and clear expectations for internal control responsibilities. Our goal? To safeguard public funds and assets and minimize incidences of fraud, waste, and abuse, because if there is one thing that ruins everyone's fun, it's fraud, waste, and abuse in state government.

Values

While we embrace all the values of Minnesota Management and Budget, the values of leadership, integrity, and fun are the core of our work.

Leadership. We embrace our leadership role and approach challenges with energy and optimism. We communicate clearly, consistently, and proactively to inspire effective and excellent governing.

Integrity. We strive to be objective and unbiased and to uphold a standard of transparency, accountability, and reliability. We are honest and ethical and promote a workforce that is worthy of public trust.

Fun. We believe fun leads to productivity, less stress, and strong relationships. While our mission requires intense focus, we try not to take ourselves too seriously.

Statutory Responsibilities
- Coordinate the design, implementation, and maintenance of an effective system of internal controls and internal auditing for all executive agencies.
- Require documentation of internal control procedures over financial management activities.
- Provide for analysis of risks and periodic evaluation of control procedures to ensure that they are adequately designed, properly implemented, and functioning effectively.
- Adopt internal control standards and policies that agencies must follow on key issues such as separation of duties, safeguarding receipts, time entry, approval of travel, and other key topics identified by the commissioner.
- Coordinate training for accounting personnel and financial managers in state agencies on internal controls to ensure the financial integrity in the state’s financial transactions.
- Provide internal control support to agencies that the commissioner identifies as needing assistance.
- Administer a program for sharing internal auditors among executive agencies that do not have their own internal auditors and for assembling teams of internal auditors, as necessary.
- Review audit reports from the Office of the Legislative Auditor and take appropriate steps to address internal control problems found in executive agencies through monitoring and corresponding corrective action plans.
- Report to the legislative audit commission and the governor in each odd-numbered year on the system of internal controls and internal auditing in executive agencies.
- Oversee the procedure for the head of each executive branch agency to design, implement, and maintain an effective internal control system within the agency.
- Facilitate the annual internal control certification process to enable the head of each executive agency to review the agency’s internal control systems and to certify that these systems are in compliance with standards and policies established by the commissioner.
- Develop and maintain the certification form on behalf of the commissioner.
Staff Background

The Internal Control & Accountability (IC&A) Unit is staffed by a Director and three Internal Control Specialists. Prior to serving as the Internal Control & Accountability Director, Angelina M. Barnes was the Executive Director of the Minnesota Board of Psychology. Angelina’s approach to internal controls is enhanced through her practical agency leadership experience and over eight years of successful policy and procedure implementation within the executive branch of state government. Before service to the Board, Angelina was an Assistant Attorney General representing Minnesota’s health related licensing boards. Each of the Internal Control Specialists offer a wide variety of audit, internal control, and financial services experiences within state government and the private sector. The IC&A Unit is available to assist executive branch state agencies on internal control related matters, Office of the Legislative Auditor (OLA) audit findings, and Annual Internal Control Systems certification and compliance.

Announcements
Upcoming Events
Risk Assessment

Announcements
- New Internal Control Bulletin: The September 2018 Internal Control Bulletin, titled, "Ongoing monitoring - Everyone shares responsibility" is now available.
Upcoming Events

Next Internal Control Roundtable Meeting
Thursday, October 18, 2018, 9 - 11:00 a.m.

Location:

Courtney Quinn, Internal Control and Audit Director for the Department of Veterans Affairs will host the meeting at the Veterans Service Building, fifth floor conference room. The Veterans Service Building is located at 20 West 12th Street, St. Paul, MN 55155. Roundtable members enter the building through the central walkway west-side doors. Take the elevator to the fifth floor. There are no check-in or security procedures, but the door is locked prior to 8:00 a.m. Parking information - Lot K is closest to the Veterans Service Building.

Meeting Agenda:
- Joe Raasch, Director of Enterprise Continuous Improvement at the Department of Administration (Admin) will be the keynote speaker. Joe will lead an interactive discussion on understanding continuous improvement methods and learning how improving a control environment and using the Control Environment Self-Assessment Tool (CESAT) IS continuous improvement. He will share what CI is, how similar it is to control activities, and ideas for creating a culture of continuous improvement as a way to continue to grow a culture of internal controls.
- Update on Fraud Awareness and Prevention Week (FAW) content availability for agency coordinator preparation and planning. This meeting will be used to distribute FAW posters and merchandise to the agency coordinators.
- Open Forum
Read minutes from the September 6, 2018 Internal Control Roundtable meeting
Risk Assessment

The Risk Assessment Toolbox includes the policies and procedures along with centralized implementation resources for executive branch agencies to meet risk assessment requirements.