§ 35.20 INTERNAL CONTROLS.
   The Finance Director shall establish a system of internal control, which shall be reviewed annually by an independent auditor. The controls shall be designed to prevent losses of public funds due to fraud, error, misrepresentation, unanticipated market changes or imprudent actions.
(2002 Code, § 2.82) (Ord. 3, Fifth Series, passed 3-18-1996)