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Policy 526: Internal Control

Operational Policy
Policy Number: 526
Adopted: November 2015

The college Internal Control Officer (ICO) is responsible for coordinating the agency-wide effort of evaluating internal controls, reporting on reviews, and improving control activities, pursuant to OFM 20.10 and RCW 43.88.020(4) using the guidance in the State Administrative & Accounting Manual, Section 20.15.  The college’s designated ICO is the Vice President for Administrative Services.

The ICO is responsible for periodically conducting and/or overseeing a comprehensive review of the internal control structure of the college to determine if it is adequately addressing agency risks.  The ICO also provides assurance to the President of the college that the college has performed the required risk assessments and the necessary evaluative processes.  This communication may be ongoing and informal, but at least once per year this assurance must be made in writing to the President.

Policy Review History

Reviewed: N/A
Revised: April 2020

Review and Revision refers to the College’s cyclical process for evaluating and updating all institutional policies and procedures. At minimum, each policy or procedure will undergo review once every five years to ensure accuracy, relevance, and alignment with current practices and regulatory requirements. If the scheduled review results in no changes, the date of that review will be recorded in the Reviewed field. If updates or edits are made, the date will be recorded in the Revised field. This process maintains transparency regarding the history of each policy or procedure and ensures the College remains responsive to evolving needs and standards.

Related Procedures

  • No related procedures