As the fiscal body for the city, the City Council is responsible for setting the institutional expectations for internal control, ensuring management is aware of those expectations, requiring the upward communications channels are open through all levels of management, and evaluating management’s effectiveness toward monitoring the control environment and implementing sound control policies and procedures. As the city’s chief fiscal officer, the Controller will be the City Council’s chief agent in implementing and managing the internal control policies and procedures.
(Ord. 12-2016, passed 12-20-2016)