The Internal Control & Accountability Unit was created in 2009 as a result of the passage of MN Statute Section 16A.057. The primary mission of the unit is to improve internal controls throughout state government.
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.
The Internal Control & Accountability (IC&A) Unit is staffed by a Director and four 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 executive agency head annual certification of review of agency internal control systems and compliance with standards and policies established by the commissioner.
OLA Audit Corrective Action Plan Status Update (CAPSU) is due May 05, 2017: On April 19, 2017, we emailed designated agency contacts their quarterly CAPSU spreadsheet. If you received a CAPSU email and spreadsheet, you must update the status on the spreadsheet for each OLA audit finding. Please email your completed CAPSU spreadsheet to email@example.com, on or before Friday, May 05, 2017. Providing this information to MMB is required by MMB Statewide Operating Policy and Procedure 0102-02, OLA Audit Report Monitoring. Note: The CAPSU spreadsheet may reflect status updates received from the Office of the Legislative Auditor for federal compliance (Single Audit) findings. The updates should have been discussed with your agency during the audit.
The MMB Internal Control & Accountability Unit is hosting the Internal Control Roundtable meeting in the Skjegstad Room (#2000) at the Department of Revenue Building (located at 600 North Robert Street, St. Paul, MN 55146). The Skjegstad room is located on the 2nd floor of the building. No security check-in is required to access the building or the conference room.
1) The State of Minnesota’s Continuity of Operations (COOP) Coordinator, Cathy Hockert, will give a presentation about the state’s continuity planning efforts, including COOP expectations and requirement for each state agency. We encourage you to invite your agency’s continuity of operations coordinator to the meeting.