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Accounts Payable Advisory
Office of Operations
Bureau of State Expenditures

Advisory Number: 28
Advisory Name: Internal Controls Certification
Date Issued: 12/11/2019 Date Last Updated: 03/24/2020
Subject:
Certifying Controls over the Agency’s Payment Process

Reference:
Guide to Financial Operations:
Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process
Chapter XII, Section 4.B - Certification of Vouchers
Chapter XII, Section 4.C - Updating Agency Contacts

Guidance:
Title 2, Chapter I, Part 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive Director) to submit a certification to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal controls over the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and techniques to obtain assurance about the internal controls over the payment process as a basis for that certification.

This certification requirement is separate and distinct from DOB’s annual Internal Control Summary and Certification.

Update:
The Guide to Financial Operations Chapter XII Section 4.D – Certification of Internal Controls over the Payment Process has been updated to extend the certification submission due date to June 1, 2020 in light of the current public health emergency.

For this certification, in addition to certifying the internal controls over the payment process, each agency (including customers of the Business Service Center or another agency) should also assess its fiscal controls over payments made relating to a specific program area as identified by our Office. Agencies can obtain payment data in SFS Analytics through The Document Listing Report (DW330) which allows agencies to run the Listing Report and Paid Vouchers Report.

In addition, agency heads will be required to certify that voucher authorizers have been appropriately authorized by the agency and filed with the Comptroller’s Office.  Further guidance on how to meet these requirements can be found in the above referenced sections.

For more information, see Guide to Financial Operations Chapter XII Section 4.D - Certification of Internal Controls over the Payment Process.

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