​Internal Controls

These resources are for your convenience when conducting internal control evaluations within your organizations. You are not required to use these specific resources. We encourage all agencies to perform ongoing and periodic evaluations throughout the year.

Please contact cafr@sco.idaho.gov if you have any questions.

Financial Management Controls Checklists

Accounting System (NASACT)

Budgets & Planning (NASACT)

Buy America Act (NASACT)Capital Assets Checklist.pdf

Capital Assets (NASACT)

Cash (NASACT)

Civil Rights (NASACT)

Control Environment (NASACT)

Davis-Bacon Act (NASACT)

Drug-Free Workplace (NASACT)

Financial Reporting (NASACT)

Grant Administration (NASACT)

Investments (NASACT)

Payables (NASACT)

Personnel & Payroll (NASACT)

Receivables (NASACT)

Risk Assessment (NASACT)

Other Internal Control Evaluation Resources

AGA Toolkits

Systems Management Controls Checklists

Information Systems & Technology (NASACT)

System Interfaces w/ STARS (NASACT)