Fiscal Tools
Welcome to the FCMAT Internal Control Checklist for California Local Educational Agencies.
Internal controls help organizations safeguard assets, ensure financial accuracy, prevent fraud, and promote operational efficiency. They provide a framework for compliance with regulations, improve accountability, and support effective decision-making. Strong internal controls also help identify and mitigate risks, ensuring the integrity and reliability of financial and operational processes.
FCMAT developed this checklist to help local educational agencies (LEAs) evaluate their internal control systems. It serves as a tool for guidance rather than a strict standard and includes common best practices used by auditors that will help LEAs identify areas where additional procedures or improvements may be needed.
Click here to view and download the checklist.