{"id":7942,"date":"2020-03-31T09:24:02","date_gmt":"2020-03-31T16:24:02","guid":{"rendered":"http:\/\/cdcr.test\/dom\/chapter-2-fiscal-management\/article-17-evaluations-and-fiscal-control-audits\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\/"},"modified":"2020-03-31T09:24:02","modified_gmt":"2020-03-31T16:24:02","slug":"22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility","status":"publish","type":"dom","link":"https:\/\/www.cdcr.ca.gov\/operations-manual\/dom\/chapter-2-fiscal-management\/article-17-evaluations-and-fiscal-control-audits\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\/","title":{"rendered":"22080.15 Requesting Exemptions From Certain Internal Control Procedures Responsibility"},"content":{"rendered":"\t<ul class=\"cdcr-dom-group-block\">\n\t\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>As stated in SAM 8080, the Financial Integrity and State Manager&#8217;s Accountability Act of 1983 (GC 13400 through 13407) requires that the head of each State agency shall establish and maintain an adequate system of internal control within their agency.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>The DOF is no longer responsible for granting exemptions from internal control procedures.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Accounting Systems Section<\/p>\n\t\t\t\t\t<ul class=\"cdcr-dom-group-block\">\n\t\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>It is the policy of the CDC to delegate this responsibility to the Accounting Systems Section which overseas the Department&#8217;s accounting systems and procedures.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<\/ul>\n\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Facility Accounting Office<\/p>\n\t\t\t\t\t<ul class=\"cdcr-dom-group-block\">\n\t\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Each facility accounting office shall establish and maintain, in accordance with SAM procedures, a system of internal control which is adequate to safeguard assets, provide reliable data, promote operational efficiency, and encourage adherence to prescribed policies.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>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.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>The requests for exemption from internal control procedures shall be addressed to:<\/p>\n\t\t\t\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Department Accounting Systems Section, Room 211-S P.O. Box 942883 Sacramento, CA 94283-0001 <\/p>\n\t\t\t\t\t<\/li>\n\t\t<\/ul>\n\t\t<\/li>\n\t\t<li class=\"cdcr-dom-item-block\">\n\t\t\t\t\t<p>Alternative procedures shall not be implemented until written approval from the Accounting Systems Section is received.<\/p>\n\t\t\t\t\t<\/li>\n\t\t<\/ul>\n\t","protected":false},"parent":7915,"template":"","class_list":["post-7942","dom","type-dom","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>22080.15 Requesting Exemptions From Certain Internal Control Procedures Responsibility - Department Operations Manual (DOM)<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"22080.15 Requesting Exemptions From Certain Internal Control Procedures Responsibility - Department Operations Manual (DOM)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cdcr.ca.gov\/operations-manual\/dom\/chapter-2-fiscal-management\/article-17-evaluations-and-fiscal-control-audits\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\/\" \/>\n<meta property=\"og:site_name\" content=\"Department Operations Manual (DOM)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-17-evaluations-and-fiscal-control-audits\\\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\\\/\",\"url\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-17-evaluations-and-fiscal-control-audits\\\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\\\/\",\"name\":\"22080.15 Requesting Exemptions From Certain Internal Control Procedures Responsibility - Department Operations Manual (DOM)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/#website\"},\"datePublished\":\"2020-03-31T16:24:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-17-evaluations-and-fiscal-control-audits\\\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-17-evaluations-and-fiscal-control-audits\\\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/chapter-2-fiscal-management\\\/article-17-evaluations-and-fiscal-control-audits\\\/22080-15-requesting-exemptions-from-certain-internal-control-procedures-responsibility\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DOM\",\"item\":\"https:\\\/\\\/www.cdcr.ca.gov\\\/operations-manual\\\/dom\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Chapter 2 &#8211; 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