DOL Internal Control Program

1
Coordinating an Internal Control Education
Program
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Presentation Objectives

• Provide you with ideas, tips and tools for
  coordinating an internal control education
  program in your agency

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Dont Re-Invent the Wheel!

• All templates, forms, examples etc. presented
  today are available at DOLs Internal Control Web
  Site at http//www.labor.state.ny.us/internal_con
  trol/index.htm

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Presenters BackgroundSteve Kozlowski

• 30- year career employee with NYS Department of
  Labor (DOL)
• 1988-2000 Implemented Internal Control Act in
  DOL
• 2004- Present DOL Internal Control Officer
• Founding member and current Board Member of
  NYSICA
• Co-Chair Internal Control Coordination
  Implementation Workgroup for NYS Internal Control
  Task Force

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DOL Internal Control Education Goals

• Develop an internal control ethic in all
  employees
• Build awareness and understanding
• Elicit employee support and participation
• Provide supervisors with tools and assistance in
  reviewing, understanding and improving their
  units and functions internal controls

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Key Education Program Ingredients

• Obtain executive support
• Establish and market ICO role as service
  provider educator, collaborator and consultant
• Make it understandable and relevant
• Use technology and available resources
• Use multiple media to present and reinforce
  internal control concepts

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Executive Support

• Demonstrated support from Commissioner sets the
  tone
• Support from Deputy Commissioners and Program
  Directors also important to give the program
  authority and importance

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Commissioners Announcement

• e

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ICO As Service Provider

• Educator educational and training efforts
• Collaborator partner with other IC agency groups
  as well as managers
• Consultant provide supportive services on a
  formal as well as ad hoc basis

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Make Internal Control Training Understandable
and Relevant

• Customize for audience
• Relate internal control concepts to agency
  environment as well as employees everyday lives

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Use Technology and Available Resources

• Use the Intranet and E-mail
• Use available agency support resources

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Use Multiple Media

• Self-directed PowerPoint Presentation
• Brochures
• Web Site
• Quarterly Newsletters and Posters
• New employees orientation
• Program and assessable unit managers training,
  marketing, consultation and newsletter

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Self-Directed PowerPoint Presentation

• 20 minute fun introduction to internal control
  concepts viewed by all employees

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Brochures

• Brochures on internal control related topics
  issued periodically to all employees
• A Message from Commissioner Angello
• Internal Controls For Everyday Tasks
• Internal Controls and Your Personal Safety
• Internal Controls and You
• Internal Controls and Your Paycheck
• Internal Controls and Your Personal Computer

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DOL Internal Control Web Site

• Vehicle for promoting and educating employees
  about internal controls
• Repository for internal control related
  information, instructions and material
• Simple content based site easy to manage and
  control

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Web Site Set-up

• Home Page
• Commissioner Tone at the Top
• Employees Basics
• Managers Guide
• Internal Control Unit Page
• Library and Links

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Web Site Home Page

• Outline of Site Purpose and Content
• Gateway to Other Pages
• Bulletins News Flashes

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DOL Web Site Message From The Commissioner

• Demonstrates importance
• Gives credibility
• Asks for support and involvement of both
  supervisors and employees

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Web Site Internal Control Basics

• Definition of internal controls
• Importance of internal controls
• Examples of internal controls
• Employees responsibilities
• Informational resources
• Self-directed PowerPoint Presentation
• Brochures
• Newsletters
• Policy statements
• Links page

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Web Site Managers Guide

• Statutory Requirements
• Internal Control Act
• Budget Bulletins
• DOB Presentation
• OSC Standards
• Internal Control Review program
• Overview
• managers role
• self-assessment documents and instructions
• Informational resources
• Managers Newsletters
• Links

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Web SiteInternal Control Unit

• Responsibilities
• Staff
• Market role as customer service provider
• Contact us

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Web Site Library /Links

• Reference materials
• Archives of brochures, newsletters and posters
• Links to related internal and external web sites
• DOL ISO, Computer Use Policy, Ethics Policy,
  Security Training
• External Ethics Commission, GOER Ethics
  training, NYSICA, Cyber Security

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Newsletters Posters

• Electronic newsletter issued quarterly
• Hard copy poster to reinforce newsletter theme

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Newsletters Posters

• Objectives
• Education
• Marketing
• Recognition
• Collaboration
• Relevant Themes
• Subject specific
• Program specific
• Internal control program specific
• Support of Communications Office

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Electronic Newsletter
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New Employees Orientation

• Internal control information is integrated into
  orientation program for new employees
• Brief ICO and program introduction
• Self-directed PowerPoint presentation
• Introduction to internal control web site

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Posters
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Managers and Supervisors Training Objectives

• Provide managers and supervisors with support,
  information and review forms for understanding,
  reviewing and improving their units and
  functions internal controls
• Focus is on implementation of on-going internal
  control review program
• ICO also provides consultative services

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Managers and Supervisors Training Internal
Control Review Program

• Periodic cycle of reviews by managers
• Self-assessment documents modeled after OSC
  Standards and DOB 4-Step Process
• Use of these forms provide educational component

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Managers and Supervisors Training
Self-Assessment Forms

• Comprehensive Design
• Unit Risk Assessment
• Internal control review of major functions
• Testing
• Action plan
• Encourages documentation of internal controls in
  
• place and planning of improvement
  opportunities

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Managers Internal Control Review
Implementation

• Commissioner Kick-off
• Briefings for Executive and Program Managers
• Information sessions for assessable unit managers
  and staff
• Presentations and Technical Assistance

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Briefings for Program and Executive Management

• Brief Program Directors
• Get them on board

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Information Sessions for Unit Managers and
Supervisors

• Overview on internal controls
• Walk through of forms
• Collaboration with DOL IG and ISO
• Follow-up technical assistance and presentations

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Follow-up to Review Cycle

• Tracking of action plans
• Reports to program managers
• New initiative feedback and suggestions to
  assessable unit managers for next review

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Additional Support to Managers

• Internal control consultations on an on-going
  basis
• Periodic electronic newsletters for managers and
  supervisors

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Internal Control Task Force Training
Recommendations

• Establish 3 Levels for Training line staff,
  middle managers, executive management
• Develop curricula and key concepts for each
  training group
• Identify methods of delivery and frequency

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Internal Control Task Force Training
Recommendations

• Line Staff orientation, self-directed video,
  brochures, web site newsletters, posters
• Unit Managers web site, training sessions,
  consultations, specialized newsletter, reports
• Program and Executive Managers Add briefings,
  reports

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DOL Internal Control ProgramDont Re-Invent
the Wheel!

• Department of Labor, ICO
• Steven Kozlowski at
• steven.kozlowski_at_labor.state.ny.us
• http//www.labor.state.ny.us/internal_control/in
  dex.htm
• 518-457-2938

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