(A) All employees, officials, consultants, vendors, contractors, and other parties maintaining a business relationship with the county shall act with due diligence in duties involving the county’s fiscal resources.
(B) Pursuant to I.C. 5-11-1-27, the County Board of Commissioners adopts the Uniform Internal Control Standards for the State Political Subdivisions in order to aid in the prevention and detection of fraud, financial impropriety, or irregularity.
(C) Any public official, department head, or employee with actual knowledge or reasonable cause to believe that there has been a misappropriation of public funds is to immediately send written notice of the misappropriation to the State Board of Accounts and the County Auditor.
(D) The materiality threshold at which point the county shall report incidents of material variances, losses, or shortages to the State Board of Accounts shall be a one-time cash loss of at least $500, or a value of $500 for a one-time loss of assets.
(E) The County Auditor shall be responsible to implement the internal control standards designed to prevent and detect fraud, financial impropriety, or fiscal irregularities within the county government unit, and to recommend to the Board of Commissioners any policies or procedures required to carry out the standards.
(F) Training shall be provided on the internal control standards and procedures to all county employees, and newly-hired employees, whose duties include receiving, processing, depositing, disbursing, or having access to county funds. Such training should be given periodically to these employees whenever the standards have been changed or updated, including new county employee policies and procedures relating to the internal control standards, and training to refresh the employees on the standards requirements.
(Ord. 2016-02, passed 5-16-2016)