This information bulletin describes key features of appropriate internal controls, examines controls from an auditing perspective, and provides a sample internal control checklist to assist health centers in establishing and monitoring their internal control systems. The checklist includes the ethical environment, risk assessment and monitoring activities, and board effectiveness.
Important NACHC Library Content Note: This technical assistance resource was developed prior to the August 2017 release of the Health Center Compliance Manual by the Health Resources and Services Administration’s (HRSA) Bureau of Primary Health Care (BPHC). The BPHC Compliance Manual, issued August 2017, indicates where PINS, PALs and other program guidance are now superseded or subsumed by the BPHC Compliance Manual.
This project was supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health and Human Services (HHS).