Chapter 2 – Fiscal Management

22080.15 Requesting Exemptions From Certain Internal Control Procedures Responsibility

• As stated in SAMState Administrative Manual 8080, the Financial Integrity and State Manager’s Accountability Act of 1983 (GCGovernment Code 13400 through 13407) requires that the head of each State agency shall establish and maintain an adequate system of internal control within their agency.

• The DOFDepartment Of Finance is no longer responsible for granting exemptions from internal control procedures.

• Accounting Systems Section

  • It is the policy of the CDC to delegate this responsibility to the Accounting Systems Section which overseas the Department’s accounting systems and procedures.

• Facility Accounting Office

  • Each facility accounting office shall establish and maintain, in accordance with SAMState Administrative Manual procedures, a system of internal control which is adequate to safeguard assets, provide reliable data, promote operational efficiency, and encourage adherence to prescribed policies.

  • In the event a certain internal control procedure cannot be properly implemented, an exemption can be requested from the Accounting Systems Section. Such a request shall be submitted in writing with a description of the internal control procedure at issue and why this procedure cannot be properly implemented. This request shall also include a complete description of the proposed alternative procedure and how the alternative procedure adequately meets the internal control objectives.

  • The requests for exemption from internal control procedures shall be addressed to:

  • Department Accounting Systems Section, Room 211-S P.O. Box 942883 Sacramento, CACorrectional Administrators 94283-0001

• Alternative procedures shall not be implemented until written approval from the Accounting Systems Section is received.