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Accounts Payable Advisory
Office of Operations
Bureau of State Expenditures

Advisory Number: 28
Advisory Name: Internal Controls Certification
Date Issued: 05/13/2013 Date Last Updated: 12/15/2017
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

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.

Reminder: The 2018 certification form is due on or before April 30, 2018. 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 internal controls over evidence and record retention.

Update: The Guide to Financial Operations Chapter XII Section 4.D – Certification of Internal Controls over the Payment Process has been updated to include the requirements for the certification due on or before April 30, 2019.  In addition to the annual payment certification, each agency (including customers of the Business Service Center or another agency) should also assess the internal controls over (i) the Procurement Card purchase process and (ii) contracts requiring electronic payments. We will post the related audit programs for this requirement in the GFO once it becomes complete.

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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