For the purpose of this chapter, the following definitions apply unless the context clearly indicates or requires a different meaning.
DEPARTMENT HEADS. The highest ranking personnel in any department of the county government.
INTERNAL CONTROL FORM. The form identified and labeled as INTERNAL CONTROL FORM and that each department head shall complete on a monthly basis and file with the Internal Controls Oversight Committee.
INTERNAL CONTROL POLICY OVERSIGHT COMMITTEE. The committee that has responsibility for overseeing, managing, and implementing the internal controls.
INTERNAL CONTROLS. County departments efficient and effect safeguarding of assets and revenue that is regularly reported to the Internal Control Oversight Committee in order to comply with state law.
JUST CAUSE. A reasonable suspicion held by a member or members of the Internal Control Policy Oversight Committee that a loss or potential loss is material and that time is of the essence to address the material loss to avoid compounding future losses.
MATERIAL.
(1) Any daily receipt of cash or cash equivalent, or the value of an item, where there exists a variance, loss, or shortage in excess of $20 accounted for by each department of the county;
(2) Any weekly receipt of cash or cash equivalent, or value of an item, were there exists a variance, loss, or shortage in excess of $100 accounted for by each department of the county; and/or
(3) Any monthly receipt of cash or cash equivalent, or value of an item, where there exists a variance, loss, or shortage in excess of $250 accounted for by each department of the county.
(Ord. 2016-9, passed 6-28-2016)