Child Care Bureau: State Assessment of Internal Controls Final Report, May 2007

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EXECUTIVE SUMMARY
	A.	Background
	B.	Objectives for Developing a Process to Examine State Internal Controls
	C.	Potential Uses of the Self-Assessment
	D.	Conceptual Design of the Instrument
	E.	Instrument Development
	F.	Initial Pilot State: Kansas
	G.	Training of Federal Staff in ACF Regional Offices
	H.	Conclusions
	I.	Estimated Costs
	J.	Revisions to the Instrument
	K.	Recommendations
	L.	Recommended Steps for Successful Implementation

I. INTRODUCTION
	A.	Background
	B.	Objectives for Developing a Process to Examine State Internal Controls

II. POTENTIAL USES BY STATE AND FEDERAL STAFF
	A.	Benefits of the Instrument

III. METHODOLOGY
	A.	Project Team
	B.	Conceptual Design
	C.	Instrument Development
	D.	Initial Pilot State: Kansas

IV. RESULTS OF ADDITIONAL PILOT STATES
	A.	Arkansas
	B.	Illinois
	C.	Kentucky
	D.	Maine
	E.	Montana
	F.	Nevada
	G.	Puerto Rico
	H.	Washington
	I.	Conclusions

V. ESTIMATED COSTS
	A.	Objectives of the Cost Analysis
	B.	Measuring the Costs to Conduct the State Internal Control Assessment Pilot

VI. CONCLUSIONS AND RECOMMENDATIONS
	A.	Conclusions
	B.	Estimated Costs
	C.	Revisions to the Instrument
	D.	Recommendations
	E.	Recommended Steps for Successful Implementation

Exhibits

Exhibit 1.	Use of Hyperlinks & Follow-Up As Documentation
Exhibit 2.	State, Commonwealth, and Regional Participation
Exhibit 3.	Estimated Costs of Conducting a State Internal Self-Assessment

APPENDICIES

Appendix A.	Site Visit Agenda
Appendix B.	Potential Team Members and Functions
Appendix C.	Suggested Assignments for Completing the Assessment Instrument
Appendix D.	Arkansas Assessment Team Members
Appendix E.	Illinois Assessment Team Members
Appendix F.	Kansas Assessment Team Members
Appendix G.	Kentucky Assessment Team Members
Appendix H.	Maine Assessment Team Members
Appendix I.	Montana Assessment Team Members
Appendix J.	Nevada Assessment Team Members
Appendix K.	Puerto Rico Assessment Team Members
Appendix L.	Washington Assessment Team Members
Appendix M.	State Internal Control Self-Assessment Instrument (Modified)
Appendix N.	State Internal Control Self-Assessment Instrument (Original)

Posted January 31, 2008