Specifications include, but are not limited to: Component 1 1. Update and test the Agency Level Internal Control Assessment for certification to the Commonwealth. Documentation for this assessment must include: a. Evaluate and update the design of the AGENCIES internal controls across five components: i. Control Environment ii. Risk Assessment iii. Control Activities iv. Information and Communication v. Monitoring b. Complete assessment in accordance with Directive 1-08. c. Test the effectiveness of the agency level controls and document the results of those tests. The report shall include a minimum of the following: a. Identification of deficiencies and recommendations for improvement. b. Assurances of the adequate assessment of the effectiveness of the AGENICES’ internal controls in accordance with ARMICS standards issues by the Office of the Comptroller as applicable to the processes at the AGENCIES. Component 2 2. Update and test the existing agency Process and Transaction-Level Internal Control Assessment (all agency fund sources) for certification to the Commonwealth. Examine the supporting documentation from prior ARMICS implementation and complete the following: a. Determine if any organizational changes occurred to require a reevaluation of the fiscal processes determined to be significant for the AGENCIES. All new significant fiscal processes shall be documented, controls evaluated, and tested. b. Determine if there are any changes to areas identified as significant fiscal processes. Reevaluate and update the documentation of the controls for those processes experiencing change and test the controls to ensure they function asintended. c. For all significant fiscal processes that have not changed since the prior year, retest a sample of the controls to ensure that they are still working.