REPORTING RISKS, INTERNAL CONTROLS, AND MONITORING - 20070

SLAA REPORT REQUIREMENTS AND SUBMISSION

SLAA (GC 13405) requires each state agency head to conduct a review of and report on the adequacy of the agency’s internal control systems and monitoring practices. The report is due no later than December 31 of each odd-numbered year. The review and report shall be conducted, in accordance with the Finance’s guidance. The report shall identify inadequacies or weakness in the agency’s systems of internal control that prevent systems from operating effectively.

The report shall be signed by the entity head. The report shall be addressed to the Agency Secretary, or the Finance Director for an entity without a Secretary. The report shall be submitted by the entity head to Finance through the SLAA web portal at https://slaa.dof.ca.gov/.

REPORT ACCEPTANCE, DISTRIBUTION AND POSTING

The agency will be notified of report acceptance by e-mail from the SLAAhotline. The acceptance notification will be sent to the agency head, the SLAA Primary contact and the SLAA Administrator. The SLAA Primary contact and Administrator are designated positions within the SLAA web portal. These positions are determined by the agency head. The agency head, SLAA Primary contact and SLAA Administrator have prescribed authority and authorization within the SLAA web portal.

Finance will send a copy of the submitted and accepted report to the Legislature, the California State Auditor, the State Controller, the Secretary of Government Operations, and to the State Library where the copy shall be available for public inspection.

The agency shall post the accepted report on its Internet website within five business days after acceptance by Finance.

IMPLEMENTATION PLAN REQUIREMENTS AND SUBMISSION

In addition to the biennial report, if the agency’s SLAA report identified any inadequacy or weakness in the internal control systems or monitoring processes, the agency shall provide to Finance an implementation plan (Plan) and schedule for correcting the identified inadequacies and weaknesses described in the report. The first Plan should be submitted to Finance through the SLAA web portal by December 31 of each odd- numbered year in conjunction with the corresponding SLAA report. Subsequent Plans should be updated and submitted to Finance every six months until all actions are fully implemented or a new report is due. Plans are submitted to Finance through the SLAA web portal (GC 13405).

IMPLEMENTATION PLAN ACCEPTANCE

The agency will be notified of the Plan acceptance by e-mail from the SLAAHotline. The acceptance notification will be sent to the agency head, the SLAA Primary contact and the SLAA Administrator.  The Plan is not distributed nor is it required to be posted.

REPORTING FALSE OR MISLEADING INFORMATION

Any allegation of providing false or misleading information in connection with the SLAA review or report shall be investigated by the agency. The agency head shall report to Finance within 90 days, if there is reasonable cause to believe false or misleading information was provided in the SLAA report (GC 13406).