Civil Service Commission Examination of Annual Internal Control Questionnaire

This is a limited review by the Massachusetts State Auditor of whether the Civil Service Commission accurately answered selected questions on its fiscal year 2014 Internal Control Questionnaire.

“The objective of our audit was to determine whether certain responses that CSC provided to OSC in its fiscal year 2014 ICQ were accurate.”

The auditor checked the commission because state agencies use this questionnaire to report whether their internal controls are working, and officials certify that the answers are accurate.

“In the Representations section of the questionnaire, the department head, chief fiscal officer, and internal control officer confirm that the information entered in the questionnaire is accurate and approved.”

If the commission reports bad information, the state cannot reliably judge whether the agency has proper safeguards over its operations, records, and assets.

“Further, inaccurate information on the ICQ prevents OSC from effectively assessing the adequacy of CSC’s internal control system for the purpose of financial reporting.”

For ordinary residents, this matters because weak tracking and inaccurate reporting can make it harder to protect public property and ensure a state agency is following basic rules.

“Finally, without performing and documenting an annual physical inventory or establishing procedures that encompass all phases of the inventory process, CSC is not ensuring that its capital assets are properly safeguarded against loss, theft, or misuse and that its inventory records are complete and accurate.”

The commission needed to fix its questionnaire reporting, improve its internal control plan, and be clearer about whether it had capital assets and inventory procedures.

“CSC should take the measures necessary to address the issues we identified during our audit and should ensure that it adheres to all of OSC’s requirements for developing an ICP and accurately reporting information about its ICP, capital assets, annual physical inventory, and inventory procedures in its ICQ.”

The commission said it would update its internal control plan, change how it answers asset questions, and adopt written policies in case it buys capital assets later.

“We will incorporate all of the recommendations listed into our existing Internal Control Plan (ICP) and office procedures.”

The issue was not about the commission’s case decisions; it was about whether its own administrative safeguards and reporting were accurate enough for state oversight.

“Without establishing an ICP in accordance with OSC guidelines, CSC may not be able to achieve its mission and objectives effectively; efficiently; and in compliance with applicable laws, rules, and regulations.”

An Internal Control Questionnaire is a yearly form state agencies complete to show whether they have basic checks and safeguards in place.

“Each year, OSC issues a memo (Fiscal Year Update) to internal control officers, single audit liaisons, and chief fiscal officers instructing departments to complete an Internal Control Questionnaire designed to provide an indication of the effectiveness of the Commonwealth’s internal controls.”