The Committee, at its quarterly meetings, shall receive and review quarterly reports submitted by each of the department heads for the county. The Committee shall have the following powers.
(A) Interrogatories. To issue interrogatories to each department head whose department has any daily, weekly, or monthly material variance, loss, or shortage identified on the internal control policy forms filed with the Committee for the quarter under review by the Committee. The department head shall have 24 hours to produce answers to the Committee’s interrogatories. Answers submitted to the Committee by department heads receiving interrogatories shall be reviewed by the Committee and, if there is a logical explanation for the material variance, loss, or shortage, the Committee shall file a written report to the Commissioners with the logical explanation provided. Any answer to an interrogatory not produced to the Committee within 24 hours will be deemed a matter of non-compliance and the Committee will notify the Board of Commissioners, State Board of Accounts, and the County Prosecuting Attorney of the material variance, loss, or shortage.
(B) Call emergency meetings. The Committee, for just cause, may call emergency meetings by providing department heads and department personnel with 48-hour written notice prior to an emergency meeting. The Committee, at an emergency meeting, shall have the power to make direct inquiries to department heads or department personnel concerning material variances, losses, or shortages.
(C) Reports to Board of Commissioners and Auditor. The Committee shall be responsible for filing written quarterly reports to the Board of Commissioners for the county and the Auditor based on the information contained in the department heads’ quarterly reports.
(D) Recommendations. The Committee shall recommend one of the two findings to the Board of Commissioners each quarter and identify the specific department in which said findings were made and the measures taken by the Committee to investigate the material variance, shortage, or loss and report said findings with the State Board of Accounts and the County Prosecuting Attorney:
(1) No findings of material variance, losses, or shortages; or
(2) Findings of material variances, losses, and shortages.
(Ord. 2016-9, passed 6-28-2016)