§ 32.21  SAFEGUARD OF ASSETS.
   Accounting controls shall be designed and implemented to provide reasonable assurances that:
   (A)   Capital expenditures made by the county, its various departments and utilities be in accordance with management’s authorization as documented in the minutes;
   (B)   Adequate detail records be maintained to assure accountability for county-owned assets;
   (C)   Access to assets be permitted in accordance with management’s authorization; and
   (D)   The recorded accountability for assets be compared with the existing assets at least every two years and appropriate action be taken with respect to any differences.
(Ord. 98-3, passed 4-13-1998; Ord. 2016-6, passed 8-23-2016)