§ 35-14-6 Annual report. – (a) To ensure that the requirements of this chapter are fully complied with,the head of each agency shall prepare and submit a report on the adequacy ofthe agency's systems of internal accounting and administrative control byDecember 31 of each year.
(b) The report, including the state agency's response toreport recommendations, shall be signed by the head of the agency and addressedto the governor. Copies of the reports shall be forwarded to the legislature,the auditor general, and the director. Copies of these reports shall also beforwarded to the state library, where they shall be available for publicinspection.
(c) By January 1, 1987, the director, in consultation withthe auditor general and the controller, shall establish a system of reportingand a general framework to guide the agencies in performing evaluations ontheir systems of internal accounting and administrative control. The director,in consultation with the auditor general and the controller, may modify theformat for the report or the framework for conducting the evaluations from timeto time as deemed necessary.
(d) Any material inadequacy or material weakness in anagency's systems of internal accounting and administrative control whichprevents the head of the agency from stating that the agency's systems ofinternal accounting and administrative control provided reasonable assurancesthat each of the objectives specified in § 35-14-4 was achieved shall beidentified and the plans and schedule for correcting the inadequacy describedin detail.
§ 35-14-6 Annual report. – (a) To ensure that the requirements of this chapter are fully complied with,the head of each agency shall prepare and submit a report on the adequacy ofthe agency's systems of internal accounting and administrative control byDecember 31 of each year.
(b) The report, including the state agency's response toreport recommendations, shall be signed by the head of the agency and addressedto the governor. Copies of the reports shall be forwarded to the legislature,the auditor general, and the director. Copies of these reports shall also beforwarded to the state library, where they shall be available for publicinspection.
(c) By January 1, 1987, the director, in consultation withthe auditor general and the controller, shall establish a system of reportingand a general framework to guide the agencies in performing evaluations ontheir systems of internal accounting and administrative control. The director,in consultation with the auditor general and the controller, may modify theformat for the report or the framework for conducting the evaluations from timeto time as deemed necessary.
(d) Any material inadequacy or material weakness in anagency's systems of internal accounting and administrative control whichprevents the head of the agency from stating that the agency's systems ofinternal accounting and administrative control provided reasonable assurancesthat each of the objectives specified in § 35-14-4 was achieved shall beidentified and the plans and schedule for correcting the inadequacy describedin detail.
§ 35-14-6 Annual report. – (a) To ensure that the requirements of this chapter are fully complied with,the head of each agency shall prepare and submit a report on the adequacy ofthe agency's systems of internal accounting and administrative control byDecember 31 of each year.
(b) The report, including the state agency's response toreport recommendations, shall be signed by the head of the agency and addressedto the governor. Copies of the reports shall be forwarded to the legislature,the auditor general, and the director. Copies of these reports shall also beforwarded to the state library, where they shall be available for publicinspection.
(c) By January 1, 1987, the director, in consultation withthe auditor general and the controller, shall establish a system of reportingand a general framework to guide the agencies in performing evaluations ontheir systems of internal accounting and administrative control. The director,in consultation with the auditor general and the controller, may modify theformat for the report or the framework for conducting the evaluations from timeto time as deemed necessary.
(d) Any material inadequacy or material weakness in anagency's systems of internal accounting and administrative control whichprevents the head of the agency from stating that the agency's systems ofinternal accounting and administrative control provided reasonable assurancesthat each of the objectives specified in § 35-14-4 was achieved shall beidentified and the plans and schedule for correcting the inadequacy describedin detail.
