Section
General Provisions
37.001 Policy
37.002 Materiality threshold
37.003 Personnel training
Control Environment Component
37.015 Commitment to integrity and ethical values
37.016 Oversight body of internal control system
37.017 Responsibilities of management
37.018 Employee recruitment, development and retention
37.019 Performance evaluations and accountability
Risk Assessment Component
37.030 Objectives defined
37.031 Risk identification, analysis and response
37.032 Potential for fraud considered
37.033 Significant changes considered
Control Activities Component
37.045 Control activities designed
37.046 Information system of political subdivisions
37.047 Control activities implemented through policies
Information and Communication Component
37.060 Use of quality information
37.061 Internal communication of necessary quality information
37.062 External communication of necessary quality information
Monitoring Activities Component
37.075 Monitoring activities established
37.076 Timely remediation of internal control deficiencies
Specific Policies
37.090 Payroll activities
37.091 Disbursement activities
37.092 Receipting activities
37.093 Cash activities
37.094 Credit card transactions