Developing Written Procedures- Self-Assessment Questionnaire (SAQ) and Internal Control Templates

Pursuant to NRS 353A.020, agencies are required to develop written procedures to carry out the uniform system of internal accounting and administrative controls. The uniform system of controls is documented in the Self-Assessment Questionnaire [SAQ].

    Internal Audit has developed the templates below to assist agencies with developing written procedures. These templates serve as a framework or outline to be used when writing procedures and are designed to work in conjunction with the Self-Assessment Questionnaire [SAQ].

      Complete Self-Assessment Questionnaire (SAQ) & Template

      Self-Assessment Questionnaire (SAQ) &Template Sections

      A.  Internal Control Monitoring Template A SAQ Section A
      B.  Revenues Template B SAQ Section B
      C.  Accounts Receivable Template C SAQ Section C
      D.  Purchasing and Expenditures Template D SAQ Section D
      E.  Travel Template E SAQ Section E
      F.  Contracts Template F SAQ Section F
      G.  Grants N/A SAQ Section G
      H.  Capital Assets and Inventory Template H SAQ Section H
      I.  Personnel and Payroll Template I SAQ Section I
      J.  Electronic Data Processing Template J SAQ Section J
      K.  Performance Measures Template K SAQ Section K
      L.  Other Template L SAQ Section L
      M.  Procurement Cards Template M SAQ Section M
      N.  American Recovery & Reinvestment Act (ARRA) N/A SAQ Section N
      O.  Internal Control Standards N/A SAQ Section O