State Assessment of Internal Controls Final Report, May 2007
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IV. RESULTS OF ADDITIONAL PILOT STATES
A. Arkansas
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After reviewing the Kansas recommendations for team composition, the Arkansas Project Team convened a large group of key managers from all parts of the agency, to obtain buy-in during the initial site visit. Convening key managers from each division of the agency for the initial site visit provided participants with the necessary background for each element, making it easier for the Arkansas project coordinator to make the appropriate contact during completion of the Instrument.
The Arkansas Project Team took a different approach to completing the Instrument compared to other States. The Arkansas project coordinator went through each section of the Instrument and answered all of the questions possible. The Arkansas project coordinator then contacted the critical staff in each of the other areas whenever there were questions or a need for additional clarification.
2. Benefits of the Instrument
One of the highlighted strengths of the Instrument was the inclusion of sections of internal controls relating to computer security. A previous audit of the agency had identified several issues with computer security. The Instrument addressed areas of concern identified in the previous audit and assisted them in preparing their responses for their next security audit. Team members also indicated that the Instrument helped identify additional weaknesses, such as the inadvertent release of confidential information through e-mail.
The information technology section provided a useful framework for a State engaged in a system development effort, for developing system requirements, and for ensuring compliance after a system is completed. Arkansas suggested that the Instrument could be a companion tool for strategic planning.
3. Changes to the Instrument
The Arkansas Project Team proposed the following changes to the Instrument:
- Revising the Instrument to reduce or eliminate redundancy;
- Adding a section specific to child care; and
- Streamlining criteria to include more checklists.
4. Recommendations
The Arkansas Project Team recommendations included:
- Allowing 90 days to complete the instrument;
- Enlisting an external entity to validate the self-assessment responses from the agency;
- Using this Instrument with other agency planning tools;
- Working with the ACF staff in the Regional Office to validate the self-assessment process; and
- Including a discussion about the strengths and weakness, as well as lessons learned from using the Instrument, as part of the annual State Administrator’s Meetings.