(A) The county adopts as policy the internal control standards as set forth by the Indiana State Board of Accounts Uniform Internal Control Standards for Indiana Political Subdivisions manual, as expressly written and published by the Indiana State Board of Accounts in September 2015, as amended from time to time.
(B) In order to implement the standards outlined in division (A), there is established an Internal Controls Standards Oversight Committee. The
members of the committee are determined by County Commissioners and may be modified from time to time as deemed appropriate by amendment of this section. The membership will consist of:
(1) The President of the County Board of Commissioners;
(2) The President of the County Council;
(3) The County Auditor;
(4) The County Treasurer;
(5) The County Clerk; and
(6) The County Administrator.
(C) As required by statute, all erroneous or irregular variances, losses, shortages or thefts of local government funds or property shall be reported immediately to the State Board of Accounts. The County Commissioners will seek a recommendation from the Internal Controls Standards Oversight Committee as to an appropriate materiality threshold (dollar amount of variance, loss, shortage or theft that requires reporting) and may approve or modify the threshold amount as deemed appropriate. The Commissioners will communicate the materiality threshold in a detailed policy that shall distinguish between cash and other types of assets, maintenance of documentation and resolution of incidents that do not meet the materiality threshold.
(D) All county government personnel will receive appropriate training on the internal controls standards and procedures. PERSONNEL is defined as an officer or employee whose official duties include receiving, processing, depositing, disbursing or otherwise having access to funds that belong to the federal government, state government, a political subdivision or another governmental entity. As required by statute, the fiscal officer of the county (the County Auditor) will file annual certification of training with the Indiana State Board of Accounts.
(E) The Commissioners office, in coordination with the Internal Controls Oversight Committee, will develop, maintain and train personnel on internal controls standards and policies, and all new personnel shall receive training timely. All county officers, elected officials and employees are required to comply with the policy. The policy will be integrated into the employee handbook. Employees who fail to comply with this policy are subject to disciplinary action, up to, but not limited to, termination of their employment.
(BC Ord. 2016-002, passed 5-4-16; Am. BC Ord. 2016-003, passed 6-7-16)
Statutory reference:
For provisions concerning internal controls, see IC. 5-11-1-27