Internal Control and Accountability

• Coordinate the design, implementation, and maintenance of an effective system of internal controls and internal auditing for all executive agencies that must safeguard public funds and assets and ensure programs are administered in compliance with federal and state laws and rules.

• Require documentation of internal control procedures over financial management activities and 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 that may include separation of duties, safeguarding receipts, time entry, approval of travel, and other 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. 

• 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.

• May require each executive agency spend a specified percentage of its operating budget on internal control systems.

• 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. 

• Facilitate the annual internal control certification process to enable the head of each executive agency to review the agency’s internal control systems and certify that these systems are in compliance with standards and policies by submitting the signed certification form to the commissioner of management and budget.

The Internal Control & Accountability (ICA) Unit is committed to promoting effective and efficient state government through well designed approaches to the five components of an internal control structure. Each member of the team offers a wide variety of audit, internal control, and financial service experience within state government and private sector.  The ICA Unit is available to assist executive branch state agencies on internal control related matters, audit findings, and the Annual Internal Control System Certification.

Josh Botnen (Executive Director) - joined state government in 2011 with the Department of Revenue and worked as a Corporate Franchise Tax Auditor, training coordinator, and internal auditor. Josh joined ICA unit in March 2018, was redeployed to the COVID-19 Response Accountability Office in June 2020, and returned to ICA in September 2022. Josh holds a master's in business administration from Metropolitan State University and bachelor's degree in marketing from the University of MInnesota-Duluth. Josh is a Certified Internal Auditor and a Certified Professional Continuity Practitioner. 

Jake Rossow (Internal Control Specialist) - joined state government with the Department of Revenue in 2011 as an Individual Income Tax Auditor, and joined the ICA Unit in October 2016. Prior to state government, Jake was a banker in the private sector and graduated from the University of River Falls with a degree in business administration.

Kris Schutta (Internal Control Specialist) - joined state government with the Office of Legislative Auditor in October 2016 as a Financial Auditor, and joined the ICA Unit in December 2021. Prior to state government, Kris worked in various capacities in the private sector including internal audit, finance and inventory accounting.