EAGLE General Info
In 2008, OSC began a phased-in implementation of a statewide internal control program called EAGLE (Enhancing Accountability in Government through Leadership and Education). The EAGLE Program resulted from the passage of House Bill 1551 (State Governmental Accountability and Internal Control Act) during the 2007 Session of the General Assembly.
The purpose of the EAGLE Program is not only to establish adequate internal control but also to increase fiscal accountability within state government. Under the EAGLE Program, each agency will be required to perform an annual assessment of internal control over financial reporting and compliance. By performing this assessment, agencies can identify risks and compensating controls that reduce the possibility of material misstatements, misappropriation of assets and noncompliance with governmental rules and regulations.
The assessment will also assist agencies in recognizing opportunities to increase efficiency and effectiveness in business processes and operations.