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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)