The Internal Control Act of 1987, more specifically referred to as the New York State Government Accountability, Audit and Internal Control Act (which originated in Chapter 814 of the Laws of 1987 and was subsequently made permanent in Chapter 510 of the Laws in 1999), is the basis for the Fredonia Internal Control Program. The Internal Control Act requires that all state agencies, including SUNY, institute a formal internal control program. There are six fundamental requirements of the Internal Control Act of 1987. They are as follows:
1. To maintain written internal control guidelines
2. To maintain an internal control system for continuous review of operations
3. To make a concise statement of policy and standards available to all employees
4. To educate and train all employees on internal controls
5. To designate and Internal Control Officer
6. To evaluate the need for an internal audit function
Fredonia's Internal Control Program is comprised of several Internal Control Systems. An internal Control System is a collective integration of the activities, plans, policies, and efforts of the employees of an organization to provide reasonable assurance that the organization will achieve its objectives and mission. Simply stated, Fredonia's Internal Control Program is designed to review and strengthen our existing procedures.
If you have any questions regarding Fredonia's Internal Control Program, please contact Amy Beers, Director of Internal Control, at 716-673-4925 or Amy.Beers@fredonia.edu.
Fredonia's Internal Control Officer (ICO) is the Vice President for Finance and Administration, Liz Praetorius. The ICO is appointed by the campus President.
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