Welcome to the Minnesota Internal Control and Accountability Unit!

We are the State's central resource for well-designed approaches to internal controls and fraud mitigation. Our mission is to promote effective and efficient state government by providing practical and relatable information to support the design, implementation, and maintenance of effective and proactive systems of internal control. We help state agencies safeguard public resources and minimize incidences of fraud, waste, and abuse.

Statutory Responsibilities
- 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.
About Us

The Internal Control & Accountability (IC&A) Unit is staffed by a Director and several Internal Control Specialists. The IC&A Unit is committed to promoting effective and efficient state government through well designed approaches to the five components of an internal control structure. Each of the Internal Control Specialists offer a wide variety of audit, internal control, and financial service experience within state government and private sector. The IC&A Unit is available to assist executive branch state agencies on internal control related matters, Office of Legislative Auditor (OLA) audit findings, and the Annual Internal Control Systems Certification.

Amy Jorgenson - prior to serving as the Director of Enterprise Internal Controls, Amy served in various roles in Minnesota state government at the Department of Revenue, the Department of Health, and the Office of Legislative Auditor.

Jake Rossow - joined state government with the Department of Revenue in 2011 as an Individual Income Tax Auditor and joined the IC&A Unit in 2016. Prior to state government, Jake was a banker in the private sector.

Josh Botnen - began state service in 2011 as a tax auditor for the Department of Revenue's Corporate Franchise Tax Division. Josh held multiple positions at Revenue before coming to the IC&A Unit in March 2018.

Announcements
Upcoming Events
Risk Assessment

Announcements
- New Internal Control Bulletin: The January 2019 issue titled, "Workplace Culture as an Internal Control" is now available.
- Reminder to Risk Assessment Agencies that were granted a time extension: Phase II of Agency Risk Assessment is due January 31, 2019.
Upcoming Events

Next Internal Control Roundtable Meeting
Thursday, February 21, 2019, 9 - 11:00 a.m.

Location: TBD

Meeting Agenda: Sandy Ludwig, Minnesota Department of Health (MDH), will discuss Single Audit monitoring procedures.

Read minutes from the January 10, 2019 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.